Civic Intelligence

Zion Cemetery Association

EIN 62-1181067 • 501(c)13 • Greeneville, TN

Profile

Operation and maintenance of a community cemetery.

6045 Horton HighwayGreeneville, TN 37745

n/A

Siviq Scores

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

Liabilities / Assets

51st percentile

0.00x

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

501(c)13 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

50th percentile

0.00x

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

501(c)13 • $1M-$5M nonprofits • Source year 2025

Net Margin

97th percentile

91%

Higher net margin than 97% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

69th percentile

7.6%

Faster asset growth than 69% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

81st percentile

52%

Faster revenue growth than 81% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,281,265

Up $89,992 (+7.6%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$1,281,265

Up $89,992 (+7.6%) from 2024

Revenue

Up

$98,643

Up $33,676 (+52%) from 2024

Expenses

Down

$8,651

Down $4,181 (-33%) from 2024

Net Income

Up

$89,992

Up $37,857 (+73%) from 2024

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2009: $307,093Liabilities 2009: $0Net Assets 2009: $307,0932009Assets 2010: $310,065Liabilities 2010: $0Net Assets 2010: $310,0652010Assets 2011: $314,236Liabilities 2011: $0Net Assets 2011: $314,2362011Assets 2012: $319,699Liabilities 2012: $0Net Assets 2012: $319,6992012Assets 2013: $318,545Liabilities 2013: $0Net Assets 2013: $318,5452013Assets 2014: $326,125Liabilities 2014: $0Net Assets 2014: $326,1252014Assets 2015: $890,821Liabilities 2015: $0Net Assets 2015: $890,8212015Assets 2016: $913,983Liabilities 2016: $0Net Assets 2016: $913,9832016Assets 2017: $938,674Liabilities 2017: $0Net Assets 2017: $938,6742017Assets 2018: $939,535Liabilities 2018: $0Net Assets 2018: $939,5352018Assets 2019: $977,376Liabilities 2019: $0Net Assets 2019: $977,3762019Assets 2020: $996,731Liabilities 2020: $0Net Assets 2020: $996,7312020Assets 2021: $1,055,600Liabilities 2021: $0Net Assets 2021: $1,055,6002021Assets 2022: $1,107,578Liabilities 2022: $0Net Assets 2022: $1,107,5782022Assets 2023: $1,139,138Liabilities 2023: $0Net Assets 2023: $1,139,1382023Assets 2024: $1,191,273Liabilities 2024: $0Net Assets 2024: $1,191,2732024Assets 2025: $1,281,265Liabilities 2025: $0Net Assets 2025: $1,281,2652025

Highlighted filing

2025

Assets$1,281,265
Liabilities$0
Net Assets$1,281,265

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2009: $20,956Expenses 2009: $12,976Net Income 2009: $7,9802009Revenue 2010: $13,709Expenses 2010: $10,737Net Income 2010: $2,9722010Revenue 2011: $14,826Expenses 2011: $10,655Net Income 2011: $4,1712011Revenue 2012: $17,071Expenses 2012: $11,608Net Income 2012: $5,4632012Revenue 2013: $13,276Expenses 2013: $14,430Net Income 2013: -$1,1542013Revenue 2014: $20,215Expenses 2014: $12,635Net Income 2014: $7,5802014Revenue 2015: $579,596Expenses 2015: $14,900Net Income 2015: $564,6962015Revenue 2016: $46,244Expenses 2016: $23,082Net Income 2016: $23,1622016Revenue 2017: $42,346Expenses 2017: $17,655Net Income 2017: $24,6912017Revenue 2018: $50,993Expenses 2018: $50,132Net Income 2018: $8612018Revenue 2019: $60,294Expenses 2019: $22,453Net Income 2019: $37,8412019Revenue 2020: $52,334Expenses 2020: $32,979Net Income 2020: $19,3552020Revenue 2021: $79,981Expenses 2021: $21,112Net Income 2021: $58,8692021Revenue 2022: $74,601Expenses 2022: $22,623Net Income 2022: $51,9782022Revenue 2023: $53,371Expenses 2023: $30,310Net Income 2023: $23,0612023Revenue 2024: $64,967Expenses 2024: $12,832Net Income 2024: $52,1352024Revenue 2025: $98,643Expenses 2025: $8,651Net Income 2025: $89,9922025

Highlighted filing

2025

Revenue$98,643
Expenses$8,651
Net Income$89,992

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.28$0.00$1.28$0.10$0.01$0.09
2024Detailed filing. Detailed filing data is available for this year.$1.19$0.00$1.19$0.06$0.01$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$0.05$0.03$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$0.07$0.02$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$0.08$0.02$0.06
2020Detailed filing. Detailed filing data is available for this year.$1.00$0.00$1.00$0.05$0.03$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$0.06$0.02$0.04
2018Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.05$0.05$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.04$0.02$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.05$0.02$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.89$0.00$0.89$0.58$0.01$0.56
2014Summary only. Only limited summary data is available for this year.$0.33$0.00$0.33$0.02$0.01$0.01
2013Summary only. Only limited summary data is available for this year.$0.32$0.00$0.32$0.01$0.01$0.00
2012Summary only. Only limited summary data is available for this year.$0.32$0.00$0.32$0.02$0.01$0.01
2011Summary only. Only limited summary data is available for this year.$0.31$0.00$0.31$0.01$0.01$0.00
2010Summary only. Only limited summary data is available for this year.$0.31$0.00$0.31$0.01$0.01$0.00
2009Summary only. Only limited summary data is available for this year.$0.31$0.00$0.31$0.02$0.01$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Jun 25, 2025
Return Version
2024v5.2
Gross Receipts
$188,643
Mission and Program Overview

Mission

Operation and maintenance of a community cemetery.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$820,950$893,380▲ $72,430
Savings and Temporary Cash Investments$309,667$325,371▲ $15,704
Land, Buildings, and Equipment, Net$53,000$53,000→ $0
Cash and Non-Interest-Bearing Accounts$7,656$9,514▲ $1,858
Total Assets$1,191,273$1,281,265▲ $89,992
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,015,013$1,105,005▲ $89,992
Net Assets With Donor Restrictions$176,260$176,260→ $0
Total Net Assets Fund Balance$1,191,273$1,281,265▲ $89,992
Total Liabilities and Net Assets / Fund Balance$1,191,273$1,281,265▲ $89,992

Asset Categories

AssetBook ValueDepreciationBasis
Land$53,000-$53,000

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$176,260-▲ $6,451$6,451$176,260
2023$176,260-▲ $6,067$6,067$176,260
2022$176,260-▲ $1,018$1,018$176,260
2021$176,260-▲ $38$38$176,260
2020$141,260$35,000▲ $237$237$176,260
Compensation and Service Providers

Board Members and Trustees

NameTitle
Robby BoyPresident
Todd PierceVice President
Albert BurnsTrustee
George SaylerTrustee
Patricia HensleyTrustee
Richard CasteelTrustee
Sharon BoySecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$7,606
Program Service Revenue
$0
Investment Income
$88,637
Other Revenue
$2,400
All Other Contributions
$7,606
Change in Net Assets
$89,992
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,651
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$6,987
Other Expenses---$1,365
Insurance---$299
Total Functional Expenses$0$0$0$8,651
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
Backup withholding compliance
Yes
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
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, Part VI, Section B, Line 11B

The association's final form 990 (including all required schedules), as ultimately filed with the irs, was provided to each person who was a voting member of the governing body at the time the form 990 was provided, whether in paper or electronic form, before its filing with the irs.

Form 990, Part VI, Section C, Line 19

The association makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Zion Cemetery Association
EIN
62-1181067
Phone
4232821029
Address
6045 HORTON HIGHWAY, GREENEVILLE, TN 37745

Signing Officer

Name
Sharon Boy
Title
Secretary/treasurer
Phone
4232821029
Signed
2025-06-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sharon Boy
Formed
1982
Legal Domicile
Tn
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
0

Preparer

Firm
Blackburn Childers & Steagall Plc
Address
550 TUSCULUM BLVD, GREENEVILLE, TN 37745-3939
Preparer
Dennis Rasnake
Phone
4236388516
Raw XML Appendix345 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
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IRS990/BooksInCareOfDetail/PhoneNum04232821029
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IRS990/BooksInCareOfDetail/USAddress/CityNm0GREENEVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
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IRS990/DecisionsSubjectToApprovaInd00
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IRS990/DeductibleNonCashContriInd00
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IRS990/Desc0SALE AND MAINTENANCE OF BURIAL PLOTS.
IRS990/DescribedInSection501c3Ind00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
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IRS990/Form990PartVIISectionAGrp/PersonNm3ALBERT BURNS
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IRS990/Form990PartVIISectionAGrp/PersonNm5GEORGE SAYLER
IRS990/Form990PartVIISectionAGrp/PersonNm6TODD PIERCE
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
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IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt08683
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt06946
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt012099
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt042219
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt077553
IRS990ScheduleA/TotalSupportAmt0371563
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0176260
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0176260
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt06451
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt06451
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0176260
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0176260
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt06067
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt06067
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0176260
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0176260
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01018
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt01018
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0176260
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0176260
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt038
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt038
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0141260
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt035000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0176260
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0237
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0237
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/LandGrp/BookValueAmt053000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt053000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt053000
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION'S FINAL FORM 990 (INCLUDING ALL REQUIRED SCHEDULES), AS ULTIMATELY FILED WITH THE IRS, WAS PROVIDED TO EACH PERSON WHO WAS A VOTING MEMBER OF THE GOVERNING BODY AT THE TIME THE FORM 990 WAS PROVIDED, WHETHER IN PAPER OR ELECTRONIC FORM, BEFORE ITS FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01191273
IRS990/TotalAssetsEOYAmt01281265
IRS990/TotalAssetsGrp/BOYAmt01191273
IRS990/TotalAssetsGrp/EOYAmt01281265
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt07606
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt08651
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01191273
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01281265
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt091037
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt098643
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01191273
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01281265
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt06045 HORTON HIGHWAY
IRS990/USAddress/CityNm0GREENEVILLE
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037745
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0SHARON BOY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04232821029
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ZION CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0ZION
ReturnHeader/Filer/EIN0621181067
ReturnHeader/Filer/PhoneNum04232821029
ReturnHeader/Filer/USAddress/AddressLine1Txt06045 HORTON HIGHWAY
ReturnHeader/Filer/USAddress/CityNm0GREENEVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037745
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0620647474
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BLACKBURN CHILDERS & STEAGALL PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0550 TUSCULUM BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0377453939
ReturnHeader/PreparerPersonGrp/PhoneNum04236388516
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DENNIS RASNAKE
ReturnHeader/ReturnTs02025-07-24T12:54:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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