Civic Intelligence

Andalusia Memorial Cemetery Trust 1212004587

EIN 61-6460998 • 501(c)13 • Birmingham, AL

RevokedPub. 78 Eligible

Profile

Provide perpetual care and maintenance for andalusia memorial cemetery

Revocation date: May 15, 2010

P O Box 11647Birmingham, AL 35202

n/A

Siviq Scores

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

Liabilities / Assets

76th percentile

0.00x

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

501(c)13 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.00x

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

501(c)13 • <$500k nonprofits • Source year 2024

Net Margin

81st percentile

60%

Higher net margin than 81% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Top Officer Pay

86th percentile

$3,008

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 30.3% of source-year revenue.

501(c)13 • <$500k nonprofits • Source year 2024

Asset Growth

64th percentile

3.6%

Faster asset growth than 64% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

73rd percentile

34%

Faster revenue growth than 73% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$176,595

Up $6,190 (+3.6%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$176,595

Up $6,190 (+3.6%) from 2023

Revenue

Up

$9,914

Up $2,516 (+34%) from 2023

Expenses

Up

$3,978

Up $83 (+2.1%) from 2023

Net Income

Up

$5,936

Up $2,433 (+69%) from 2023

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2014: $186,425Liabilities 2014: $02014Assets 2015: $182,814Liabilities 2015: $0Net Assets 2015: $182,8142015Assets 2016: $177,586Liabilities 2016: $0Net Assets 2016: $177,5862016Assets 2017: $175,866Liabilities 2017: $0Net Assets 2017: $175,8662017Assets 2018: $174,483Liabilities 2018: $0Net Assets 2018: $174,4832018Assets 2019: $174,211Liabilities 2019: $0Net Assets 2019: $174,2112019Assets 2020: $172,953Liabilities 2020: $0Net Assets 2020: $172,9532020Assets 2021: $169,504Liabilities 2021: $0Net Assets 2021: $169,5042021Assets 2022: $167,175Liabilities 2022: $0Net Assets 2022: $167,1752022Assets 2023: $170,405Liabilities 2023: $0Net Assets 2023: $170,4052023Assets 2024: $176,595Liabilities 2024: $0Net Assets 2024: $176,5952024

Highlighted filing

2024

Assets$176,595
Liabilities$0
Net Assets$176,595

Operations Trend

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

$10K$5.0K$0-$5.0K-$10KRevenue 2014: $1,046Expenses 2014: $3,600Net Income 2014: -$2,5542014Revenue 2015: $1,469Expenses 2015: $5,338Net Income 2015: -$3,8692015Revenue 2016: $1,488Expenses 2016: $6,717Net Income 2016: -$5,2292016Revenue 2017: $1,750Expenses 2017: $3,645Net Income 2017: -$1,8952017Revenue 2018: $2,392Expenses 2018: $3,600Net Income 2018: -$1,2082018Revenue 2019: $4,500Expenses 2019: $4,698Net Income 2019: -$1982019Revenue 2020: $3,192Expenses 2020: $4,389Net Income 2020: -$1,1972020Revenue 2021: $531Expenses 2021: $4,013Net Income 2021: -$3,4822021Revenue 2022: $1,370Expenses 2022: $3,600Net Income 2022: -$2,2302022Revenue 2023: $7,398Expenses 2023: $3,895Net Income 2023: $3,5032023Revenue 2024: $9,914Expenses 2024: $3,978Net Income 2024: $5,9362024

Highlighted filing

2024

Revenue$9,914
Expenses$3,978
Net Income$5,936

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 22, 2025
Return Version
2024v5.1
Gross Receipts
$391,214
Mission and Program Overview

Mission

Provide perpetual care and maintenance for andalusia memorial cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$170,405$176,595▲ $6,190
Investments in Publicly Traded Securities$129,113$168,090▲ $38,977
Savings and Temporary Cash Investments$41,292$8,505▼ $32,787
Total Assets$170,405$176,595▲ $6,190
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$170,405$176,595▲ $6,190
Total Liabilities and Net Assets / Fund Balance$170,405$176,595▲ $6,190
Compensation and Service Providers

Employees

NameTitleBaseTotal
Regions BankTrustee$3,008$3,008
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$9,914
Other Revenue
$0
Change in Net Assets
$5,936
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,008
Other Expenses$600
Grants and Similar Amounts Paid$370
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees-$3,008-$3,008
Fees for Services Accounting-$600-$600
Grants to Domestic Orgs$370--$370
Total Functional Expenses$370$3,608$0$3,978
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
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
Yes
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

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8B

The entity is a trust and no committees have been given authority toact on behalf of the trustee.

Form 990, Page 6, Part VI, Line 11-description of Process for Review

The corporate trustee, as sole member of the governing body,prepares the form 990. Senior tax department staff reviews the returnfor accuracy in content and calculations prior to filing with the irs.

FORM 990, PAGE 6, PART VI, LINE 15A

The corporate trustee fees are based upon published fee schedules.

Form 990, Page 6, Part VI, Line 19

The trustee makes the annual tax return and documentation availableupon written request. Paper copies will be provided.

Filing and Contact Details

Filer

Filer Name
Andalusia Memorial Cemetery Trust
EIN
61-6460998
Phone
2058203141
Address
P O BOX 11647, BIRMINGHAM, AL 35202

Signing Officer

Name
Regions Bank Trustee
Title
Trust Officer
Phone
2058203141
Signed
2025-04-22
Discuss with paid preparer
Yes

Organization Details

Formed
1944
Legal Domicile
Al
Voting Board Members
1
Independent Board Members
1
Employees
0

Preparer

Firm
Pwc US Tax Llp
Address
4300 E CAMELBACK ROAD STE 475, PHOENIX, AZ 85018
Preparer
Jeffrey E Kuhlin
Phone
4123556000
Supplemental Narrative

Additional Explanations

Explanation for Form 990, Part XI, Line 9

Mutual fund timing difference ($68), cy purchase of accrued interest (-$1), py purchase of accrued interest ($186), cost basis adjustment ($1)

Raw XML Appendix224 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/ActivityOrMissionDesc0PROVIDE PERPETUAL CARE AND MAINTENANCE FOR ANDALUSIA MEMORIAL CEMETERY
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0REGIONS BANK TRUST DEPARTMENT
IRS990/BooksInCareOfDetail/PhoneNum02058203141
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0250 RIVERCHASE PARKWAY EAST
IRS990/BooksInCareOfDetail/USAddress/CityNm0BIRMINGHAM
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd035244
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt03008
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt03008
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt0370
IRS990/CYInvestmentIncomeAmt09914
IRS990/CYOtherExpensesAmt0600
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt05936
IRS990/CYSalariesCompEmpBnftPaidAmt03008
IRS990/CYTotalExpensesAmt03978
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt09914
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0PROVIDE PERPETUAL CARE TO ANDALUSIA MEMORIAL CEMETERY
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/ExcsTaxSect4951Or4952Or4953Ind0false
IRS990/ExpenseAmt0370
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0600
IRS990/FeesForServicesAccountingGrp/TotalAmt0600
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.0
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0REGIONS BANK
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt03008
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01944
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantAmt0370
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0370
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0370
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0391214
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt09914
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt09914
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0129113
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0168090
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0AL
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE PERPETUAL CARE AND MAINTENANCE FOR ANDALUSIA MEMORIAL CEMETERY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0170405
IRS990/NetAssetsOrFundBalancesEOYAmt0176595
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0254
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt0295
IRS990/PYInvestmentIncomeAmt07398
IRS990/PYOtherExpensesAmt0600
IRS990/PYRevenuesLessExpensesAmt03503
IRS990/PYSalariesCompEmpBnftPaidAmt03000
IRS990/PYTotalExpensesAmt03895
IRS990/PYTotalRevenueAmt07398
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt05936
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0170405
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0176595
IRS990/SavingsAndTempCashInvstGrp/BOYAmt041292
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08505
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ENTITY IS A TRUST AND NO COMMITTEES HAVE BEEN GIVEN AUTHORITY TOACT ON BEHALF OF THE TRUSTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CORPORATE TRUSTEE, AS SOLE MEMBER OF THE GOVERNING BODY,PREPARES THE FORM 990. SENIOR TAX DEPARTMENT STAFF REVIEWS THE RETURNFOR ACCURACY IN CONTENT AND CALCULATIONS PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CORPORATE TRUSTEE FEES ARE BASED UPON PUBLISHED FEE SCHEDULES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE TRUSTEE MAKES THE ANNUAL TAX RETURN AND DOCUMENTATION AVAILABLEUPON WRITTEN REQUEST. PAPER COPIES WILL BE PROVIDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MUTUAL FUND TIMING DIFFERENCE ($68), CY PURCHASE OF ACCRUED INTEREST (-$1), PY PURCHASE OF ACCRUED INTEREST ($186), COST BASIS ADJUSTMENT ($1)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4EXPLANATION FOR FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0170405
IRS990/TotalAssetsEOYAmt0176595
IRS990/TotalAssetsGrp/BOYAmt0170405
IRS990/TotalAssetsGrp/EOYAmt0176595
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0370
IRS990/TotalFunctionalExpensesGrp/TotalAmt03978
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0170405
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0176595
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0370
IRS990/TotalReportableCompFromOrgAmt03008
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt09914
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0170405
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0176595
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0REGIONS BANK TRUSTEE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUST OFFICER
ReturnHeader/BusinessOfficerGrp/PhoneNum02058203141
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ANDALUSIA MEMORIAL CEMETERY TRUST
ReturnHeader/Filer/BusinessNameControlTxt0ANDA
ReturnHeader/Filer/EIN0616460998
ReturnHeader/Filer/PhoneNum02058203141
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ReturnHeader/Filer/USAddress/ZIPCd035202
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0920460586
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04300 E CAMELBACK ROAD STE 475
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PHOENIX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AZ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd085018
ReturnHeader/PreparerPersonGrp/PhoneNum04123556000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY E KUHLIN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-12T09:01:31-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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