Civic Intelligence

St. Paul Cemetery Trust Corporation

EIN 62-1777483 • 501(c)13 • Morristown, TN

RevokedPub. 78 Eligible990-N CoverageNTEE Y50

Profile

NONE

Revocation date: May 15, 2010

PO Box 2121Morristown, TN 37816

n/A

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

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

NTEE Y • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

58th percentile

0.00x

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

NTEE Y • $500k-$1M nonprofits • Source year 2023

Net Margin

99th percentile

94%

Higher net margin than 99% of similar nonprofits.

NTEE Y • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

71st percentile

$0

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE Y • $500k-$1M nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

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

Source year 2023

Revenue Growth

Score unavailable

No value available

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

Source year 2023

Balance Sheet
Liabilities / Assets59th percentile

Assets

$857,346

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$857,346

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue58th percentileNet Margin99th percentile

Revenue

$413,983

No earlier filing loaded for comparison.

Expenses

$23,272

No earlier filing loaded for comparison.

Net Income

$390,711

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$1.0M$500K$0Assets 2023: $857,346Liabilities 2023: $0Net Assets 2023: $857,3462023

Highlighted filing

2023

Assets$857,346
Liabilities$0
Net Assets$857,346
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$600K$400K$200K$0Revenue 2023: $413,983Expenses 2023: $23,272Net Income 2023: $390,7112023

Highlighted filing

2023

Revenue$413,983
Expenses$23,272
Net Income$390,711
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$857,346
Liabilities
$0
Net assets
$857,346
Revenue
$413,983
Expenses
$23,272
Net income
$390,711
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$8.57$0.00$8.57$4.14$0.23$3.91
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 5, 2024
Return Version
2023v5.1
Gross Receipts
$769,065
Mission and Program Overview

Mission

NONE

CEMETERY

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$50,556$432,195▲ $381,639
Investments in Publicly Traded Securities$282,640$294,346▲ $11,706
Cash and Non-Interest-Bearing Accounts$118,209$130,805▲ $12,596
Total Assets$451,405$857,346▲ $405,941
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$451,405$857,346▲ $405,941
Total Net Assets Fund Balance$451,405$857,346▲ $405,941
Total Liabilities and Net Assets / Fund Balance$451,405$857,346▲ $405,941
Compensation and Service Providers
Top Officer Pay71st percentile

Board Members and Trustees

NameTitle
Marty GilbertChairwoman
Chris SawyerDirector
Gary HeltonDirector
Mickey BeesleyDirector
Rick SingletonDirector
Sandy BeesleySecretary
Wanda NealTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$394,594
Program Service Revenue
$0
Investment Income
$12,919
Other Revenue
$6,470
All Other Contributions
$394,594
Change in Net Assets
$390,711

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Real Estate Residential1$334,268
Real Estate Other1$27,284
Total Noncash Contributions2$361,552
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$23,272
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---$21,382
Insurance---$1,553
Office Expenses---$337
Total Functional Expenses$0$0$0$23,272
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
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

“Form 990 is reviewed by treasurer before filing.”

Form 990, Part VI, Section C, Line 19

“Documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
St Paul Cemetery Trust Corporation
EIN
62-1777483
Phone
4235864153
Address
PO BOX 2121, MORRISTOWN, TN 37816

Signing Officer

Name
Wanda Neal
Title
Treasurer
Phone
4235864153
Signed
2024-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wanda Neal
Formed
1999
Legal Domicile
Tn
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Purkey Carter Compton Swann & Carter
Address
PLLC PO BOX 727, MORRISTOWN, TN 37815
Preparer
Natasha a Moore CPA
Phone
4235864850
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