Civic Intelligence

Elmwood Cemetery

990 • Fiscal year 2014 • EIN 62-0193540

Apr 01, 2013 to Mar 31, 2014 • Filed on Jul 28, 2014

Organization ProfileN/A
824 S Dudley38104

(901) 774-3212

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

61st percentile

0.02x

Higher debt load relative to assets than 61% of similar nonprofits.

2014 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

61st percentile

0.13x

Higher debt load relative to revenue than 61% of similar nonprofits.

2014 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2014

Net Margin

30th percentile

9.6%

Higher net margin than 30% of similar nonprofits.

2014 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

37th percentile

$62,028

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 6.6% of source-year revenue.

2014 filings • $5M-$10M nonprofits • Source year 2014

Asset Growth

82nd percentile

7.5%

Faster asset growth than 82% of similar nonprofits.

2014 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$7,753,031

Up $541,168 (+7.5%) from 2013

Net Assets

Up

$7,633,655

Up $522,282 (+7.3%) from 2013

Liabilities

Up

$119,376

Up $18,886 (+19%) from 2013

Revenue And Expenses
Liabilities / Revenue61st percentileNet Margin30th percentile

Revenue

$943,402

No earlier filing loaded for comparison.

Expenses

Up

$852,753

Up $33,142 (+4.0%) from 2013

Net Income

$90,649

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth82nd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2011: $7,194,737Liabilities 2011: $99,896Net Assets 2011: $7,094,8412011Assets 2012: $6,888,025Liabilities 2012: $94,105Net Assets 2012: $6,793,9202012Assets 2013: $7,211,863Liabilities 2013: $100,490Net Assets 2013: $7,111,3732013Assets 2014: $7,753,031Liabilities 2014: $119,376Net Assets 2014: $7,633,6552014Assets 2015: $8,432,530Liabilities 2015: $97,859Net Assets 2015: $8,334,6712015Assets 2016: $8,250,085Liabilities 2016: $88,927Net Assets 2016: $8,161,1582016Assets 2017: $8,719,151Liabilities 2017: $87,153Net Assets 2017: $8,631,9982017Assets 2018: $9,458,253Liabilities 2018: $76,028Net Assets 2018: $9,382,2252018Assets 2019: $9,614,161Liabilities 2019: $61,739Net Assets 2019: $9,552,4222019Assets 2020: $9,169,883Liabilities 2020: $56,353Net Assets 2020: $9,113,5302020Assets 2021: $12,000,714Liabilities 2021: $105,012Net Assets 2021: $11,895,7022021Assets 2022: $12,394,095Liabilities 2022: $153,879Net Assets 2022: $12,240,2162022Assets 2023: $11,487,882Liabilities 2023: $122,164Net Assets 2023: $11,365,7182023Assets 2024: $13,381,657Liabilities 2024: $139,609Net Assets 2024: $13,242,0482024Assets 2025: $13,942,399Liabilities 2025: $125,771Net Assets 2025: $13,816,6282025

Highlighted filing

2014

Assets$7,753,031
Liabilities$119,376
Net Assets$7,633,655
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0Expenses 2011: $793,2762011Expenses 2012: $821,6232012Expenses 2013: $819,6112013Revenue 2014: $943,402Expenses 2014: $852,753Net Income 2014: $90,6492014Revenue 2015: $1,768,904Expenses 2015: $1,160,141Net Income 2015: $608,7632015Revenue 2016: $1,000,452Expenses 2016: $980,184Net Income 2016: $20,2682016Revenue 2017: $1,178,185Expenses 2017: $1,120,448Net Income 2017: $57,7372017Revenue 2018: $1,634,098Expenses 2018: $1,082,832Net Income 2018: $551,2662018Revenue 2019: $1,154,774Expenses 2019: $1,106,264Net Income 2019: $48,5102019Revenue 2020: $1,283,363Expenses 2020: $1,131,957Net Income 2020: $151,4062020Revenue 2021: $2,063,528Expenses 2021: $1,143,391Net Income 2021: $920,1372021Revenue 2022: $1,802,174Expenses 2022: $1,232,961Net Income 2022: $569,2132022Revenue 2023: $1,308,974Expenses 2023: $1,275,071Net Income 2023: $33,9032023Revenue 2024: $1,639,197Expenses 2024: $1,283,684Net Income 2024: $355,5132024Revenue 2025: $1,718,008Expenses 2025: $1,300,749Net Income 2025: $417,2592025

Highlighted filing

2014

Revenue$943,402
Expenses$852,753
Net Income$90,649
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Jul 28, 2014
Return Version
2013v3.0
Gross Receipts
$2,559,631
Mission and Program Overview

Mission

Operation of a historical cemetery

Operation of historical cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,334,344$5,921,799▲ $587,455
Land, Buildings, and Equipment, Net$681,528$639,183▼ $42,345
Savings and Temporary Cash Investments$338,104$364,759▲ $26,655
Inventories for Sale or Use$306,839$298,957▼ $7,882
Pledges and Grants Receivable$133,681$60,944▼ $72,737
Accounts Receivable$26,236$55,205▲ $28,969
Prepaid Expenses and Deferred Charges$1,924$3,149▲ $1,225
Cash and Non-Interest-Bearing Accounts$170$376▲ $206
Investments Program Related-$0-
Total Assets$7,211,863$7,753,031▲ $541,168
Other Assets Total$389,037$408,659▲ $19,622
Liabilities
Other Liabilities$66,214$61,355▼ $4,859
Accounts Payable and Accrued Expenses$34,276$58,021▲ $23,745
Total Liabilities$100,490$119,376▲ $18,886
Net Assets / Fund Balance
Permanently Rstr Net Assets$3,561,778$3,581,457▲ $19,679
Temporarily Rstr Net Assets$2,006,665$2,208,853▲ $202,188
Unrestricted Net Assets$1,542,930$1,843,345▲ $300,415
Total Net Assets Fund Balance$7,111,373$7,633,655▲ $522,282
Total Liabilities and Net Assets / Fund Balance$7,211,863$7,753,031▲ $541,168

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$601,029$363,103-
Equipment$14,238$111,904-
Leasehold Improvements$23,916$135,089-
Other Assets Org$408,659--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$3,561,778$57▲ $19,622-$3,581,457
2012$3,543,688$18,090--$3,561,778
2011$3,529,458$14,230--$3,543,688
2010$3,091,725$437,733--$3,529,458
2009$2,798,113$293,612--$3,091,725
Compensation and Service Providers
Top Officer Pay37th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kimberly H MccollumExecutive DirectorFT$60,579$1,449$62,028

Board Members and Trustees

NameTitle
Daniel E ConawayPresident
Jeanne Coors ArthurVice President
Launa BrubakerVice President
Anne H StokesTrustee
Arthur F Fulmer IiiTrustee
Bayard SnowdenTrustee
Calvin J TurleyTrustee
Charles ShippTrustee
Hal B HowardTrustee
Martin F ThompsonTrustee
Odell Horton JrTrustee
Will LeathermanTrustee
Wilton D HillTrustee
Terran S ArwoodArboretum Officer
Robert D Gooch IiiAssistant Treasurer
Rosalyn WillisSecretary
Susan StephensonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$83,111
Program Service Revenue
$511,969
Investment Income
$348,322
Other Revenue
$0
All Other Contributions
$83,111
Change in Net Assets
$90,649

Audited Revenue Reconciliation

Revenue per Audited Statements
$943,402
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$431,633
Total Revenue per Audited Statements
$1,375,035
Total Revenue per Form 990
$943,402
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$434,413
Other Expenses$418,340
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$305,966
All Other Expenses---$127,150
Current Officers, Directors, Trustees, and Key Employees---$70,226
Fees for Service Investment Mgmnt Fees---$66,612
Depreciation Depletion---$42,346
Payroll Taxes---$33,557
Occupancy---$31,982
Advertising---$24,309
Other Expenses---$17,708
Other Employee Benefits---$14,255
Office Expenses---$13,349
Fees for Services Accounting---$11,040
Pension Plan Contributions---$10,409
Total Functional Expenses$0$0$0$852,753

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$852,753
Total Expenses per Audited Statements$852,753
Total Expenses per Form 990$852,753
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Liability$61,355
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“The final return is reviewed by the finance committee prior to signing and filing the return. The finance committee is made up of five members of the board of directors.”

Form 990, Part VI, Section B, Line 15

“The compensation of the executive director, is determined by the finance committee of elmwood cemetery.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

EIN
62-0193540
Phone
9017743212

Signing Officer

Name
Kim Mccollum
Title
Executive Director
Phone
9017743212
Signed
2014-07-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kim Mccollum
Formed
1852
Legal Domicile
Tn
Voting Board Members
17
Independent Board Members
17
Employees
18
Volunteers
50

Preparer

Preparer
Nicole P Glasscock CPA
Phone
9016834234
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Equipment repairs 13,998. Ground maintenance 13,623. Tools and hardware 12,970. Grounds supplies 8,622. Telephone 8,483. Building maintenance 7,365. Bad debt expense 7,005. Christmas wreaths 6,592. Cost of elmwood book 5,928. Bank charges 5,469. Costs of lots sold 4,625. Postage & shipping 4,273. Computer expense 3,627. Cleaning 3,355. Plant materials 3,245. Newsletter expenses 2,970. Taxes- other 2,525. Special events expense 2,321. Meals & refreshments 2,257. Miscellaneous expenses 1,630. Educational expense 1,360. Dues & subscriptions 1,126. Uniforms 1,080. Chapel expense 758. Development expense 753. Lunch & lecture 553. Bad debt expense 448. Geneology expense 189.”

Part XI, Line 2C

“The process used by the finance committee to oversee the audit has not changed from the prior year.”

Financial Statement Notes

PART V, LINE 4:

“Perpetual care of cemetery grounds”

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america require management of the cemetery to evaluate tax positions taken by the cemetery and recognize a tax liability (or asset) if the cemetery has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The cemeterys management has analyzed the tax positions taken by the cemetery and has concluded that as of march 31, 2014, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The cemetery is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. The cemetery believes it is not longer subject to income tax examinations for years prior to 2011.”

Raw XML AppendixShowing 400 of 485 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt034276
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt058021
IRS990/AccountsReceivableGrp/BOYAmt026236
IRS990/AccountsReceivableGrp/EOYAmt055205
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0OPERATION OF HISTORICAL CEMETERY
IRS990/AdvertisingGrp/TotalAmt024309
IRS990/AllOtherContributionsAmt083111
IRS990/AllOtherExpensesGrp/TotalAmt0127150
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10KIMBERLY MCCOLLUM
IRS990/BooksInCareOfDetail/PhoneNum09017743212
IRS990/BooksInCareOfDetail/USAddress/AddressLine10824 S DUDLEY
IRS990/BooksInCareOfDetail/USAddress/City0MEMPHIS
IRS990/BooksInCareOfDetail/USAddress/State0TN
IRS990/BooksInCareOfDetail/USAddress/ZIPCode038104
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0170
IRS990/CashNonInterestBearingGrp/EOYAmt0376
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt070226
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt083111
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0348322
IRS990/CYOtherExpensesAmt0418340
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0511969
IRS990/CYRevenuesLessExpensesAmt090649
IRS990/CYSalariesCompEmpBnftPaidAmt0434413
IRS990/CYTotalExpensesAmt0852753
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0943402
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt042346
IRS990/Desc0OPERATION OF THE CEMETERY FOR THE BENEFIT OF THE OWNERS
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt018
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/ExpenseAmt0609132
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt011040
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt066612
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt131.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt141.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt151.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt161.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1740.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd16X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd7X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt171449
IRS990/Form990PartVIISectionAGrp/PersonNm0ANNE H STOKES
IRS990/Form990PartVIISectionAGrp/PersonNm1ARTHUR F FULMER III
IRS990/Form990PartVIISectionAGrp/PersonNm2BAYARD SNOWDEN
IRS990/Form990PartVIISectionAGrp/PersonNm3CALVIN J TURLEY
IRS990/Form990PartVIISectionAGrp/PersonNm4CHARLES SHIPP
IRS990/Form990PartVIISectionAGrp/PersonNm5DANIEL E CONAWAY
IRS990/Form990PartVIISectionAGrp/PersonNm6HAL B HOWARD
IRS990/Form990PartVIISectionAGrp/PersonNm7JEANNE COORS ARTHUR
IRS990/Form990PartVIISectionAGrp/PersonNm8LAUNA BRUBAKER
IRS990/Form990PartVIISectionAGrp/PersonNm9MARTIN F THOMPSON
IRS990/Form990PartVIISectionAGrp/PersonNm10ODELL HORTON JR
IRS990/Form990PartVIISectionAGrp/PersonNm11ROBERT D GOOCH III
IRS990/Form990PartVIISectionAGrp/PersonNm12ROSALYN WILLIS
IRS990/Form990PartVIISectionAGrp/PersonNm13SUSAN STEPHENSON
IRS990/Form990PartVIISectionAGrp/PersonNm14TERRAN S ARWOOD
IRS990/Form990PartVIISectionAGrp/PersonNm15WILL LEATHERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm16WILTON D HILL
IRS990/Form990PartVIISectionAGrp/PersonNm17KIMBERLY H MCCOLLUM
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1760579
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11ASSISTANT TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt12SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt13TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt14ARBORETUM OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01852
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0217234
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt017
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01833463
IRS990/GrossReceiptsAmt02559631
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt017
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0306839
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0298957
IRS990/InvestmentIncomeGrp/ExclusionAmt0131088
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0131088
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt05334344
IRS990/InvestmentsPubTradedSecGrp/EOYAmt05921799
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0610096
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0681528
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0639183
IRS990/LandBldgEquipCostOrOtherBssAmt01249279
IRS990/LegalDomicileStateCd0TN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01616229
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0OPERATION OF A HISTORICAL CEMETERY
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt07111373
IRS990/NetAssetsOrFundBalancesEOYAmt07633655
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0217234
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0217234
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0431633
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt031982
IRS990/OfficeExpensesGrp/TotalAmt013349
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0389037
IRS990/OtherAssetsTotalGrp/EOYAmt0408659
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt014255
IRS990/OtherExpensesGrp/Desc0BUSINESS INSURANCE
IRS990/OtherExpensesGrp/Desc1FUNDRAISING EXPENSE
IRS990/OtherExpensesGrp/Desc2GAS AND OIL
IRS990/OtherExpensesGrp/Desc3GRANT FULLFILLMENT
IRS990/OtherExpensesGrp/TotalAmt030457
IRS990/OtherExpensesGrp/TotalAmt130295
IRS990/OtherExpensesGrp/TotalAmt223092
IRS990/OtherExpensesGrp/TotalAmt317708
IRS990/OtherLiabilitiesGrp/BOYAmt066214
IRS990/OtherLiabilitiesGrp/EOYAmt061355
IRS990/OtherOrganizationDsc0HISTORICAL CEMETERY
IRS990/OtherSalariesAndWagesGrp/TotalAmt0305966
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt033557
IRS990/PensionPlanContributionsGrp/TotalAmt010409
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt03561778
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt03581457
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0133681
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt060944
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01924
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03149
IRS990/PrincipalOfficerNm0KIM MCCOLLUM
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0LOT SALES
IRS990/ProgramServiceRevenueGrp/Desc1INTERMENTS
IRS990/ProgramServiceRevenueGrp/Desc2MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/Desc3CHAPEL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0198938
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1191000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2113756
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt38275
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0198938
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1191000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2113756
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt38275
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt083392
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0387432
IRS990/PYOtherExpensesAmt0380179
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0512231
IRS990/PYRevenuesLessExpensesAmt0163444
IRS990/PYSalariesCompEmpBnftPaidAmt0439432
IRS990/PYTotalExpensesAmt0819611
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0983055
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt090649
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0511969
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0338104
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0364759
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0601029
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0363103
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0964132
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt03561778
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt057
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt03581457
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt019622
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt03543688
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt018090
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt03561778
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt03529458
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt014230
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt03543688
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt03091725
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0437733
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt03529458
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt02798113
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0293612
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt03091725
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt014238
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0111904
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0126142
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0852753
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt023916
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0135089
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0159005
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0431633
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0408659
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ASSETS HELD IN TRUST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt061355
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PENSION LIABILITY
IRS990ScheduleD/RevenueNotReportedAmt0431633
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0943402
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PERPETUAL CARE OF CEMETERY GROUNDS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT OF THE CEMETERY TO EVALUATE TAX POSITIONS TAKEN BY THE CEMETERY AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE CEMETERY HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE CEMETERYS MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CEMETERY AND HAS CONCLUDED THAT AS OF MARCH 31, 2014, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CEMETERY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIODS. THE CEMETERY BELIEVES IT IS NOT LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2011.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0639183
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0408659
IRS990ScheduleD/TotalExpensesPerForm990Amt0852753
IRS990ScheduleD/TotalLiabilityAmt061355
IRS990ScheduleD/TotalRevenuePerForm990Amt0943402
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01375035
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0852753
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FINAL RETURN IS REVIEWED BY THE FINANCE COMMITTEE PRIOR TO SIGNING AND FILING THE RETURN. THE FINANCE COMMITTEE IS MADE UP OF FIVE MEMBERS OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE COMPENSATION OF THE EXECUTIVE DIRECTOR, IS DETERMINED BY THE FINANCE COMMITTEE OF ELMWOOD CEMETERY.

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,753,031
Liabilities
$119,376
Net assets
$7,633,655
Revenue
$943,402
Expenses
$852,753
Net income
$90,649
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.9$0.13$13.8$1.72$1.30$0.42
2024Summary only. Only limited summary data is available for this year.$13.4$0.14$13.2$1.64$1.28$0.36
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.5$0.12$11.4$1.31$1.28$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.4$0.15$12.2$1.80$1.23$0.57
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.0$0.11$11.9$2.06$1.14$0.92
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.17$0.06$9.11$1.28$1.13$0.15
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.61$0.06$9.55$1.15$1.11$0.05
2018Summary only. Only limited summary data is available for this year.$9.46$0.08$9.38$1.63$1.08$0.55
2017Summary only. Only limited summary data is available for this year.$8.72$0.09$8.63$1.18$1.12$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.25$0.09$8.16$1.00$0.98$0.02
2015Detailed filing. Detailed filing data is available for this year.$8.43$0.10$8.33$1.77$1.16$0.61
2014Detailed filing. Detailed filing data is available for this year.$7.75$0.12$7.63$0.94$0.85$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.21$0.10$7.11$0.82
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.89$0.09$6.79$0.82
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.19$0.10$7.09$0.79
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2014 filings • 501(c)13 • $5M-$10M nonprofits