Civic Intelligence

Jarnagin Cemetery Trust Corporation

EIN 62-1780827 • 501(c)13 • Morristown, TN

Profile

CEMETERY OPERATIONS

PO Box 1398Morristown, TN 37816

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2023

Liabilities / Revenue

76th percentile

0.00x

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

501(c)13 • <$500k nonprofits • Source year 2023

Net Margin

1st percentile

-543000%

Higher net margin than 1% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2023

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

501(c)13 • <$500k nonprofits • Source year 2023

Asset Growth

4th percentile

-100%

Faster asset growth than 4% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

46th percentile

0.0%

Faster revenue growth than 46% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$0

Down $88,406 (-100%) from 2022

Liabilities

Down

$0

Down $82,976 (-100%) from 2022

Net Assets

Down

$0

Down $5,430 (-100%) from 2022

Operations
Liabilities / Revenue76th percentileNet Margin1st percentile

Revenue

Flat

$1

Flat from 2022

Expenses

Up

$5,431

Up $3,491 (+180%) from 2022

Net Income

Down

-$5,430

Down $3,491 (-180%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth4th percentile

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

$600K$400K$200K$0Assets 2011: $582,784Liabilities 2011: $32,932Net Assets 2011: $549,8522011Assets 2012: $572,449Liabilities 2012: $25,054Net Assets 2012: $547,3952012Assets 2013: $567,390Liabilities 2013: $29,505Net Assets 2013: $537,8852013Assets 2014: $565,775Liabilities 2014: $28,482Net Assets 2014: $537,2932014Assets 2015: $539,089Liabilities 2015: $28,811Net Assets 2015: $510,2782015Assets 2016: $531,726Liabilities 2016: $5,750Net Assets 2016: $525,9762016Assets 2017: $514,684Liabilities 2017: $3,554Net Assets 2017: $511,1302017Assets 2018: $510,696Liabilities 2018: $2,528Net Assets 2018: $508,1682018Assets 2019: $494,970Liabilities 2019: $9,388Net Assets 2019: $485,5822019Assets 2020: $488,156Liabilities 2020: $21,222Net Assets 2020: $466,9342020Assets 2021: $286,405Liabilities 2021: $79,036Net Assets 2021: $207,3692021Assets 2022: $88,406Liabilities 2022: $82,976Net Assets 2022: $5,4302022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2023

Assets$0
Liabilities$0
Net Assets$0
Open 2023 Filing

Operations Trend

Revenue Growth46th percentile

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

$150K$100K$50K$0-$50KExpenses 2011: $94,0252011Expenses 2012: $105,9042012Expenses 2013: $100,7082013Revenue 2014: $66,099Expenses 2014: $84,261Net Income 2014: -$18,1622014Revenue 2015: $84,564Expenses 2015: $104,036Net Income 2015: -$19,4722015Revenue 2016: $114,987Expenses 2016: $99,555Net Income 2016: $15,4322016Revenue 2017: $90,695Expenses 2017: $118,902Net Income 2017: -$28,2072017Revenue 2018: $116,438Expenses 2018: $114,860Net Income 2018: $1,5782018Revenue 2019: $98,440Expenses 2019: $125,318Net Income 2019: -$26,8782019Revenue 2020: $76,036Expenses 2020: $88,702Net Income 2020: -$12,6662020Revenue 2021: $97,338Expenses 2021: $82,573Net Income 2021: $14,7652021Revenue 2022: $1Expenses 2022: $1,940Net Income 2022: -$1,9392022Revenue 2023: $1Expenses 2023: $5,431Net Income 2023: -$5,4302023

Highlighted filing

2023

Revenue$1
Expenses$5,431
Net Income-$5,430
Open 2023 Filing

Filings

Most recent year

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

Open filing
Assets
$0
Liabilities
$0
Net assets
$0
Revenue
$1
Expenses
$5,431
Net income
-$5,430
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.00$0.05$0.05
2022Detailed filing. Detailed filing data is available for this year.$0.88$0.83$0.05$0.00$0.02$0.02
2021Detailed filing. Detailed filing data is available for this year.$2.86$0.79$2.07$0.97$0.83$0.15
2020Detailed filing. Detailed filing data is available for this year.$4.88$0.21$4.67$0.76$0.89$0.13
2019Detailed filing. Detailed filing data is available for this year.$4.95$0.09$4.86$0.98$1.25$0.27
2018Detailed filing. Detailed filing data is available for this year.$5.11$0.03$5.08$1.16$1.15$0.02
2017Detailed filing. Detailed filing data is available for this year.$5.15$0.04$5.11$0.91$1.19$0.28
2016Detailed filing. Detailed filing data is available for this year.$5.32$0.06$5.26$1.15$1.00$0.15
2015Detailed filing. Detailed filing data is available for this year.$5.39$0.29$5.10$0.85$1.04$0.19
2014Detailed filing. Detailed filing data is available for this year.$5.66$0.28$5.37$0.66$0.84$0.18
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.67$0.30$5.38$1.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.72$0.25$5.47$1.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.83$0.33$5.50$0.94
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$1
Mission and Program Overview

Mission

CEMETERY OPERATIONS

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$88,406--
Total Assets$88,406$0▼ $88,406
Liabilities
Accounts Payable and Accrued Expenses$82,976--
Total Liabilities$82,976$0▼ $82,976
Net Assets / Fund Balance
Net Assets With Donor Restrictions$5,000--
Net Assets Without Donor Restrictions$430--
Total Net Assets Fund Balance$5,430$0▼ $5,430
Total Liabilities and Net Assets / Fund Balance$88,406$0▼ $88,406
Compensation and Service Providers
Top Officer Pay73rd percentile

Board Members and Trustees

NameTitle
David AndrewsDirector
Doug LinkousDirector
John JohnsonDirector
Mark CreechDirector
Rowena SmithDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$1
Other Revenue
$0
Change in Net Assets
$-5,430
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,431
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
Fees for Services Legal---$4,143
Fees for Services Accounting---$1,206
Other Expenses---$20
Total Functional Expenses$0$0$0$5,431
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, Page 6, Part VI, Line 11B

“The governing body reviews the 990 before filing.”

Form 990, Page 6, Part VI, Line 19

“The organization makes all its governing documents, policies and financial statements available on an as requested basis.”

Filing and Contact Details

Filer

Filer Name
Jarnagin Cemetery Trust Corporation
EIN
62-1780827
Phone
4235813131
Address
PO BOX 1398, MORRISTOWN, TN 37816

Signing Officer

Name
John Johnson
Title
Director
Signed
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Johnson
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Stewart & Wheeler Pc
Address
729 WEST FIRST NORTH ST, MORRISTOWN, TN 37816
Preparer
Thomas C Stewart CPA
Phone
4235813131
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 3

“Operations ceased and entity dissolved and terminiated”

Form 990, Page 2, Part III, Line 4D

“CEMETARY OPERATIONS”

Raw XML Appendix252 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/PhoneNum04235813131
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IRS990/Form990PartVIISectionAGrp/PersonNm1MARK CREECH
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IRS990/Form990PartVIISectionAGrp/PersonNm3DOUG LINKOUS
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt01
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0CEMETERY OPERATIONS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt05430
IRS990/NetAssetsOrFundBalancesEOYAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0430
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0BANK CHARGES
IRS990/OtherExpensesGrp/Desc1TAXES & LICENSES
IRS990/OtherExpensesGrp/TotalAmt062
IRS990/OtherExpensesGrp/TotalAmt120
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0CEMETARY OPERATIONS
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt01
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IRS990/PYRevenuesLessExpensesAmt0-1939
IRS990/PYTotalExpensesAmt01940
IRS990/PYTotalRevenueAmt01
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-5430
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
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IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02023-06-30
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IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0true
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/ReturnTs02023-11-14T12:27:55-05:00
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ReturnHeader/TaxPeriodBeginDt02022-07-01
ReturnHeader/TaxPeriodEndDt02023-06-30
ReturnHeader/TaxYr02022

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