Civic Intelligence

Machpelah Cemetery Co

EIN 61-0267445 • 501(c)13 • MT Sterling, KY

Profile

Sell and maintain cemetery grave sites.

PO Box 775MT Sterling, KY 40353

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

30th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)8 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

31st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)8 • $500k-$1M nonprofits • Source year 2024

Net Margin

77th percentile

20%

Higher net margin than 77% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$3,000

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

501(c)8 • $500k-$1M nonprofits • Source year 2022

Asset Growth

55th percentile

2.7%

Faster asset growth than 55% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

59th percentile

10%

Faster revenue growth than 59% of similar nonprofits.

501(c)8 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets30th percentile

Assets

Up

$986,263

Up $26,008 (+2.7%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$986,263

Up $26,008 (+2.7%) from 2023

Operations
Liabilities / Revenue31st percentileNet Margin77th percentile

Revenue

Up

$210,954

Up $19,271 (+10%) from 2023

Expenses

Down

$168,625

Down $70,414 (-29%) from 2023

Net Income

Up

$42,329

Up $89,685 (+189%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth55th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $937,584Liabilities 2010: $0Net Assets 2010: $937,5842010Assets 2011: $967,346Liabilities 2011: $0Net Assets 2011: $967,3462011Assets 2012: $973,700Liabilities 2012: $0Net Assets 2012: $973,7002012Assets 2013: $992,004Liabilities 2013: $0Net Assets 2013: $992,0042013Assets 2014: $1,012,974Liabilities 2014: $0Net Assets 2014: $1,012,9742014Assets 2015: $1,037,872Liabilities 2015: $0Net Assets 2015: $1,037,8722015Assets 2016: $1,076,523Liabilities 2016: $0Net Assets 2016: $1,076,5232016Assets 2017: $1,055,885Liabilities 2017: $0Net Assets 2017: $1,055,8852017Assets 2018: $1,048,003Liabilities 2018: $36,620Net Assets 2018: $1,011,3832018Assets 2019: $1,024,678Liabilities 2019: $20,303Net Assets 2019: $1,004,3752019Assets 2020: $1,037,734Liabilities 2020: $21,758Net Assets 2020: $1,015,9762020Assets 2021: $1,047,346Liabilities 2021: $0Net Assets 2021: $1,047,3462021Assets 2022: $1,022,987Liabilities 2022: $0Net Assets 2022: $1,022,9872022Assets 2023: $960,255Liabilities 2023: $0Net Assets 2023: $960,2552023Assets 2024: $986,263Liabilities 2024: $0Net Assets 2024: $986,2632024

Highlighted filing

2024

Assets$986,263
Liabilities$0
Net Assets$986,263
Open 2024 Filing

Operations Trend

Revenue Growth59th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2010: $138,951Expenses 2010: $146,930Net Income 2010: -$7,9792010Revenue 2011: $200,292Expenses 2011: $170,530Net Income 2011: $29,7622011Revenue 2012: $195,573Expenses 2012: $189,219Net Income 2012: $6,3542012Revenue 2013: $224,967Expenses 2013: $206,663Net Income 2013: $18,3042013Revenue 2014: $238,100Expenses 2014: $217,130Net Income 2014: $20,9702014Revenue 2015: $238,107Expenses 2015: $213,209Net Income 2015: $24,8982015Revenue 2016: $224,193Expenses 2016: $185,542Net Income 2016: $38,6512016Revenue 2017: $210,344Expenses 2017: $230,982Net Income 2017: -$20,6382017Revenue 2018: $179,474Expenses 2018: $223,976Net Income 2018: -$44,5022018Revenue 2019: $164,060Expenses 2019: $155,987Net Income 2019: $8,0732019Revenue 2020: $236,407Expenses 2020: $211,608Net Income 2020: $24,7992020Revenue 2021: $214,469Expenses 2021: $234,775Net Income 2021: -$20,3062021Revenue 2022: $228,513Expenses 2022: $239,621Net Income 2022: -$11,1082022Revenue 2023: $191,683Expenses 2023: $239,039Net Income 2023: -$47,3562023Revenue 2024: $210,954Expenses 2024: $168,625Net Income 2024: $42,3292024

Highlighted filing

2024

Revenue$210,954
Expenses$168,625
Net Income$42,329
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Import issue. A filing source exists for this year, but detailed import did not complete cleanly.

Open filing
Assets
$986,263
Liabilities
$0
Net assets
$986,263
Revenue
$210,954
Expenses
$168,625
Net income
$42,329
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$0.99$0.00$0.99$0.21$0.17$0.04
2023Summary only. Only limited summary data is available for this year.$0.96$0.00$0.96$0.19$0.24$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.00$1.02$0.23$0.24$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.00$1.05$0.21$0.23$0.02
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.02$1.02$0.24$0.21$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.02$1.00$0.16$0.16$0.01
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.04$1.01$0.18$0.22$0.04
2017Summary only. Only limited summary data is available for this year.$1.06$0.00$1.06$0.21$0.23$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.08$0.00$1.08$0.22$0.19$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$0.24$0.21$0.02
2014Summary only. Only limited summary data is available for this year.$1.01$0.00$1.01$0.24$0.22$0.02
2013Summary only. Only limited summary data is available for this year.$0.99$0.00$0.99$0.22$0.21$0.02
2012Summary only. Only limited summary data is available for this year.$0.97$0.00$0.97$0.20$0.19$0.01
2011Summary only. Only limited summary data is available for this year.$0.97$0.00$0.97$0.20$0.17$0.03
2010Summary only. Only limited summary data is available for this year.$0.94$0.00$0.94$0.14$0.15$0.01
Latest Detailed Filing

The latest 2024 filing currently has an XML import problem. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$228,513
Mission and Program Overview

Mission

Sell and maintain cemetery grave sites.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$340,180$330,906▼ $9,274
Cash and Non-Interest-Bearing Accounts$157,821$136,500▼ $21,321
Total Assets$1,047,346$1,022,987▼ $24,359
Other Assets Total$549,345$555,581▲ $6,236
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,047,346$1,022,987▼ $24,359
Total Net Assets Fund Balance$1,047,346$1,022,987▼ $24,359
Total Liabilities and Net Assets / Fund Balance$1,047,346$1,022,987▼ $24,359

Asset Categories

AssetBook ValueDepreciationBasis
Land$237,190-$237,190
Equipment$2,108$181,918$184,026
Buildings$50,571$97,430$148,001
Leasehold Improvements$16,042$87,015$103,057
Other Land Buildings$24,995$7,577$32,572
Other Assets Org$555,581--
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleBaseTotal
Daniel SpencerSecretary/tr$3,000$3,000
Jimmy SmithPresident$3,000$3,000
Russell SherlinDirector$1,500$1,500
Tommy ParkerVice Preside$1,500$1,500
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$228,513
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-11,108
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$164,167
Salaries, Compensation, and Employee Benefits$75,454
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$70,092--$70,092
All Other Expenses$14,638$15,836-$30,474
Other Expenses$14,346$415-$14,346
Occupancy-$13,500-$13,500
Insurance$12,960--$12,960
Payroll Taxes$5,362--$5,362
Office Expenses$1,000$461-$1,461
Fees for Services Accounting-$480-$480
Total Functional Expenses$208,929$30,692$0$239,621
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Watson LodgeOfficerOffice RentalNo$13,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 9

“Daniel spencer 5486 chiles highway mt. Sterling, ky 40353”

Form 990, Page 6, Part VI, Line 11B

“Daniel spencer, sec/treas reviews the tax return before it is filed.”

Form 990, Page 6, Part VI, Line 19

“No other documents available to the public”

Filing and Contact Details

Filer

Filer Name
Machpelah Cemetery Co
EIN
61-0267445
Phone
8594983804
Address
PO BOX 775, MT STERLING, KY 40353

Signing Officer

Name
Daniel Spencer
Title
Secretary/treasurer
Phone
8594983804
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jimmy Smith
Legal Domicile
Ky
Voting Board Members
4
Independent Board Members
4
Employees
8

Preparer

Firm
Vickie C Richardson CPA Psc
Address
114 E HIGH STREET, MOUNT STERLING, KY 40353-1214
Preparer
Vickie Richardson
Phone
8594986868
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Director fees 0 9,000 0 perpetual care 7,420 0 0 utilities 0 5,413 0 fuel 4,668 0 0 deeds 2,550 0 0 telephone 0 1,363 0 misc. 0 35 0 licenses/permits 0 25 0 total 14,638 15,836 0”

Form 990, Part XI, Line 9

“Book / tax depreciation difference -13,251 restatement of net assets 0 total -13,251”

Raw XML Appendix292 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SELL AND MAINTAIN CEMETERY GRAVE SITES.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt015836
IRS990/AllOtherExpensesGrp/ProgramServicesAmt014638
IRS990/AllOtherExpensesGrp/TotalAmt030474
IRS990/BooksInCareOfDetail/PersonNm0DANNY SPENCER
IRS990/BooksInCareOfDetail/PhoneNum08594983804
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05486 CHILES HIGHWAY
IRS990/BooksInCareOfDetail/USAddress/CityNm0MT STERLING
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd040353
IRS990/BusinessRlnWith35CtrlEntInd0true
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0157821
IRS990/CashNonInterestBearingGrp/EOYAmt0136500
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt0164167
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0228513
IRS990/CYRevenuesLessExpensesAmt0-11108
IRS990/CYSalariesCompEmpBnftPaidAmt075454
IRS990/CYTotalExpensesAmt0239621
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0228513
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0SALE AND MAINTENANCE OF CEMETERY GRAVE SITES
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt08
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0480
IRS990/FeesForServicesAccountingGrp/TotalAmt0480
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0JIMMY SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm1DANIEL SPENCER
IRS990/Form990PartVIISectionAGrp/PersonNm2TOMMY PARKER
IRS990/Form990PartVIISectionAGrp/PersonNm3RUSSELL SHERLIN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt03000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt21500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt31500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0228513
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt04
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt012960
IRS990/InsuranceGrp/TotalAmt012960
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0373940
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0340180
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0330906
IRS990/LandBldgEquipCostOrOtherBssAmt0704846
IRS990/LegalDomicileStateCd0KY
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SELL AND MAINTAIN CEMETERY GRAVE SITES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01047346
IRS990/NetAssetsOrFundBalancesEOYAmt01022987
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01047346
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01022987
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt013500
IRS990/OccupancyGrp/TotalAmt013500
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0461
IRS990/OfficeExpensesGrp/ProgramServicesAmt01000
IRS990/OfficeExpensesGrp/TotalAmt01461
IRS990/OfficerMailingAddressInd0true
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0549345
IRS990/OtherAssetsTotalGrp/EOYAmt0555581
IRS990/OtherChangesInNetAssetsAmt0-13251
IRS990/OtherExpensesGrp/Desc0MOWING SERVICE
IRS990/OtherExpensesGrp/Desc1SUBCONTRACTOR
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3REPAIRS & MTCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0415
IRS990/OtherExpensesGrp/ProgramServicesAmt035250
IRS990/OtherExpensesGrp/ProgramServicesAmt135200
IRS990/OtherExpensesGrp/ProgramServicesAmt220081
IRS990/OtherExpensesGrp/ProgramServicesAmt314346
IRS990/OtherExpensesGrp/TotalAmt035250
IRS990/OtherExpensesGrp/TotalAmt135200
IRS990/OtherExpensesGrp/TotalAmt220496
IRS990/OtherExpensesGrp/TotalAmt314346
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt070092
IRS990/OtherSalariesAndWagesGrp/TotalAmt070092
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt05362
IRS990/PayrollTaxesGrp/TotalAmt05362
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JIMMY SMITH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0OPENING/CLOSING GRAVES
IRS990/ProgramServiceRevenueGrp/Desc1SALE OF PLOTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0211453
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt117060
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0211453
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt117060
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYOtherExpensesAmt0176427
IRS990/PYProgramServiceRevenueAmt0214469
IRS990/PYRevenuesLessExpensesAmt0-20306
IRS990/PYSalariesCompEmpBnftPaidAmt058348
IRS990/PYTotalExpensesAmt0234775
IRS990/PYTotalRevenueAmt0214469
IRS990/ReconcilationRevenueExpnssAmt0-11108
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt050571
IRS990ScheduleD/BuildingsGrp/DepreciationAmt097430
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0148001
IRS990ScheduleD/EquipmentGrp/BookValueAmt02108
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0181918
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0184026
IRS990ScheduleD/LandGrp/BookValueAmt0237190
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0237190
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt016042
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt087015
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0103057
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0555581
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PERPETUAL CARE FUND
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt024995
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07577
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt032572
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0330906
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0555581
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0WATSON LODGE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0OFFICER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt013500
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0OFFICE RENTAL
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0PRESIDENT, JIMMY SMITH, IS ALSO THE VICE GRAND OF WATSON LODGE. THE OTHER THREE DIRECTORS ARE MEMBERS OF THE WATSON LODGE. OFFICE SPACE IS RENTED FROM WATSON LODGE.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DANIEL SPENCER 5486 CHILES HIGHWAY MT. STERLING, KY 40353
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DANIEL SPENCER, SEC/TREAS REVIEWS THE TAX RETURN BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DIRECTOR FEES 0 9,000 0 PERPETUAL CARE 7,420 0 0 UTILITIES 0 5,413 0 FUEL 4,668 0 0 DEEDS 2,550 0 0 TELEPHONE 0 1,363 0 MISC. 0 35 0 LICENSES/PERMITS 0 25 0 TOTAL 14,638 15,836 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOOK / TAX DEPRECIATION DIFFERENCE -13,251 RESTATEMENT OF NET ASSETS 0 TOTAL -13,251
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01047346
IRS990/TotalAssetsEOYAmt01022987
IRS990/TotalAssetsGrp/BOYAmt01047346
IRS990/TotalAssetsGrp/EOYAmt01022987
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt030692
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0208929
IRS990/TotalFunctionalExpensesGrp/TotalAmt0239621
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01047346
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01022987
IRS990/TotalProgramServiceRevenueAmt0228513
IRS990/TotalReportableCompFromOrgAmt09000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0228513
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0228513
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01047346
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01022987
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DANIEL SPENCER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08594983804
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MACHPELAH CEMETERY CO
ReturnHeader/Filer/BusinessNameControlTxt0MACH
ReturnHeader/Filer/EIN0610267445
ReturnHeader/Filer/PhoneNum08594983804
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 775
ReturnHeader/Filer/USAddress/CityNm0MT STERLING
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040353
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0320039165
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VICKIE C RICHARDSON CPA PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0114 E HIGH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MOUNT STERLING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0403531214
ReturnHeader/PreparerPersonGrp/PhoneNum08594986868
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0VICKIE RICHARDSON
ReturnHeader/ReturnTs02023-11-15T11:23:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DANIEL
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SPENCER
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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