Civic Intelligence

Evergreen Cemetery Inc

EIN 62-6002116 • 501(c)13 • Murfreesboro, TN

Profile

Sale of grave lots and to provide cemetery services such as burials and the upkeep of graves.

519 Greenland DrMurfreesboro, TN 37130

n/A

Siviq Scores

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

Liabilities / Assets

31st percentile

0.00x

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

501(c)13 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

30th percentile

0.00x

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

501(c)13 • $5M-$10M nonprofits • Source year 2024

Net Margin

41st percentile

15%

Higher net margin than 41% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$85,600

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 9.0% of source-year revenue.

501(c)13 • $5M-$10M nonprofits • Source year 2024

Asset Growth

42nd percentile

5.7%

Faster asset growth than 42% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-2.8%

Faster revenue growth than 25% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets31st percentile

Assets

Up

$5,895,358

Up $318,020 (+5.7%) from 2023

Liabilities

Down

$0

Down $7,011 (-100%) from 2023

Net Assets

Up

$5,895,358

Up $325,031 (+5.8%) from 2023

Operations
Liabilities / Revenue30th percentileNet Margin41st percentile

Revenue

Down

$952,475

Down $27,659 (-2.8%) from 2023

Expenses

Up

$812,104

Up $111,770 (+16%) from 2023

Net Income

Down

$140,371

Down $139,429 (-50%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

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

$6.0M$4.0M$2.0M$0Assets 2022: $5,068,822Liabilities 2022: $247Net Assets 2022: $5,068,5752022Assets 2023: $5,577,338Liabilities 2023: $7,011Net Assets 2023: $5,570,3272023Assets 2024: $5,895,358Liabilities 2024: $0Net Assets 2024: $5,895,3582024

Highlighted filing

2024

Assets$5,895,358
Liabilities$0
Net Assets$5,895,358
Open 2024 Filing

Operations Trend

Revenue Growth25th percentile

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

$1.0M$500K$0Revenue 2022: $577,125Expenses 2022: $502,872Net Income 2022: $74,2532022Revenue 2023: $980,134Expenses 2023: $700,334Net Income 2023: $279,8002023Revenue 2024: $952,475Expenses 2024: $812,104Net Income 2024: $140,3712024

Highlighted filing

2024

Revenue$952,475
Expenses$812,104
Net Income$140,371
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,895,358
Liabilities
$0
Net assets
$5,895,358
Revenue
$952,475
Expenses
$812,104
Net income
$140,371
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.90$0.00$5.90$0.95$0.81$0.14
2023Detailed filing. Detailed filing data is available for this year.$5.58$0.01$5.57$0.98$0.70$0.28
2022Detailed filing. Detailed filing data is available for this year.$5.07$0.00$5.07$0.58$0.50$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 23, 2025
Return Version
2024v5.2
Gross Receipts
$1,173,926
Mission and Program Overview

Mission

Sale of grave lots and to provide cemetery services such as burials and the upkeep of graves.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,045,451$3,256,111▲ $210,660
Land, Buildings, and Equipment, Net$550,316$1,141,581▲ $591,265
Savings and Temporary Cash Investments$1,302,775$756,130▼ $546,645
Other Notes and Loans Receivable, Net$594,941$630,381▲ $35,440
Inventories for Sale or Use$59,785$50,818▼ $8,967
Cash and Non-Interest-Bearing Accounts$13,461$45,850▲ $32,389
Prepaid Expenses and Deferred Charges$10,609$14,487▲ $3,878
Total Assets$5,577,338$5,895,358▲ $318,020
Liabilities
Accounts Payable and Accrued Expenses$7,011--
Total Liabilities$7,011$0▼ $7,011
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$5,570,327$5,895,358▲ $325,031
Total Net Assets Fund Balance$5,570,327$5,895,358▲ $325,031
Total Liabilities and Net Assets / Fund Balance$5,577,338$5,895,358▲ $318,020

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$931,669$64,313$995,982
Other Land Buildings$175,948$313,766$489,714
Equipment$33,964$280,421$314,385
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Betty BrewerSec/tres/executive DirectoFT$85,600$85,600

Board Members and Trustees

NameTitle
Greg TuckerChairman
Millie N FiteVice Chairman
Aurelia HoldenDirector
Camden DementDirector
Carl AdkinsDirector
David HooverDirector
Debbie CopeDirector
Donnie AyersDirector
Eddie Miller IiiDirector
James PattersonDirector
Rich RuckerDirector
Ronnie L GandyDirector
Wendy HellumDirector
Will DementDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$845,662
Investment Income
$102,653
Other Revenue
$4,160
Change in Net Assets
$140,371

Audited Revenue Reconciliation

Revenue per Audited Statements
$952,475
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$184,660
Total Revenue per Audited Statements
$1,137,135
Total Revenue per Form 990
$952,475
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$486,320
Other Expenses$325,784
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$279,786$40,385-$320,171
Occupancy$153,681$5,392-$159,073
Current Officers, Directors, Trustees, and Key Employees$42,800$42,800-$85,600
Depreciation Depletion$65,994$3,474-$69,468
Other Employee Benefits$40,608$10,540-$51,148
Payroll Taxes$23,428$5,973-$29,401
Office Expenses$14,040$11,659-$25,699
Insurance$17,981$4,026-$22,007
Fees for Services Other-$9,347-$9,347
Fees for Services Accounting-$8,595-$8,595
Information Technology$2,552$2,551-$5,103
Other Expenses$1,800$2,468-$1,800
Fees for Services Legal-$500-$500
Total Functional Expenses$664,394$147,710$0$812,104

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Expenses per Audited Statements$0
Total Expenses per Audited Statements$0
Total Expenses per 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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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

Form 990, Part VI, Section B, Line 11B

“A draft of form 990 was provided to the board of directors prior to filing and they were given a period of time to comment.”

Form 990, Part VI, Section B, Line 15A

“The board reviews the executive director salary periodically and compares it to other similar organizations.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents and conflict of interest policy, along with its financial statements, available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Evergreen Cemetery Inc
EIN
62-6002116
Phone
6158935641
Address
519 GREENLAND DR, MURFREESBORO, TN 37130

Signing Officer

Name
Betty Brewer
Title
Executive Director
Phone
6158935641
Signed
2025-07-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Betty Brewer
Formed
2021
Legal Domicile
Tn
Voting Board Members
14
Independent Board Members
14
Employees
10
Volunteers
0

Preparer

Firm
Dempsey Vantrease & Follis Pllc
Address
630 S CHURCH ST STE 300, MURFREESBORO, TN 37130-9409
Preparer
Paul B Vantrease Jr CPA
Phone
6158936666
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“Operations of the cemetery are exempt from federal and state income taxes under provisions of section 501(c)(5) of the internal revenue code; accordingly, no provision is recognized in the financial statements for income taxes on such operations. The cemetery accounts for uncertainties in income tax law under financial accounting standards board (fasb) accounting standards codification (asc) 740-10. Asc 740-10 prescribes a comprehensive model for the financial statement recognition, measurement, presentation and disclosure of uncertain tax positions taken or expected to be taken in income tax returns. Asc 740-10 requires that the tax effects of a position be recognized only if it is "more-likely-than-not" to be sustained by the taxing authority as of the reporting date. If the tax position is not considered "more-likely-than-not" to be sustained, then no benefits of the position are to be recognized. The cemetery has no unrecognized tax benefits for any of the periods presented. To the extent applicable in the future, interest and penalties related to income tax liabilities will be included in pre-tax income as interest expense and tax penalties. At december 31, 2024, the cemetery's tax returns related to fiscal years ended december 31, 2022 through december 31, 2024 remain open to examination by the tax authorities.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Gain on investments 184,660.”

Raw XML AppendixShowing 400 of 433 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/BOYAmt07011
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0SALE OF GRAVE LOTS AND TO PROVIDE CEMETERY SERVICES SUCH AS BURIALS AND THE UPKEEP OF GRAVES.
IRS990/AuditCommitteeInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0BETTY BREWER
IRS990/BooksInCareOfDetail/PhoneNum06158935641
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0519 GREENLAND DR
IRS990/BooksInCareOfDetail/USAddress/CityNm0MURFREESBORO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd037130
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt013461
IRS990/CashNonInterestBearingGrp/EOYAmt045850
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt042800
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt042800
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt085600
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0102653
IRS990/CYOtherExpensesAmt0325784
IRS990/CYOtherRevenueAmt04160
IRS990/CYProgramServiceRevenueAmt0845662
IRS990/CYRevenuesLessExpensesAmt0140371
IRS990/CYSalariesCompEmpBnftPaidAmt0486320
IRS990/CYTotalExpensesAmt0812104
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0952475
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt03474
IRS990/DepreciationDepletionGrp/ProgramServicesAmt065994
IRS990/DepreciationDepletionGrp/TotalAmt069468
IRS990/Desc0BURIALS AND UPKEEP OF EXISTING GRAVES.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt010
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/ExpenseAmt0664394
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt08595
IRS990/FeesForServicesAccountingGrp/TotalAmt08595
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0500
IRS990/FeesForServicesLegalGrp/TotalAmt0500
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt09347
IRS990/FeesForServicesOtherGrp/TotalAmt09347
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/AverageHoursPerWeekRt1440.00
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/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
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/PersonNm0DONNIE AYERS
IRS990/Form990PartVIISectionAGrp/PersonNm1CARL ADKINS
IRS990/Form990PartVIISectionAGrp/PersonNm2DEBBIE COPE
IRS990/Form990PartVIISectionAGrp/PersonNm3CAMDEN DEMENT
IRS990/Form990PartVIISectionAGrp/PersonNm4MILLIE N FITE
IRS990/Form990PartVIISectionAGrp/PersonNm5RONNIE L GANDY
IRS990/Form990PartVIISectionAGrp/PersonNm6WENDY HELLUM
IRS990/Form990PartVIISectionAGrp/PersonNm7AURELIA HOLDEN
IRS990/Form990PartVIISectionAGrp/PersonNm8DAVID HOOVER
IRS990/Form990PartVIISectionAGrp/PersonNm9EDDIE MILLER III
IRS990/Form990PartVIISectionAGrp/PersonNm10JAMES PATTERSON
IRS990/Form990PartVIISectionAGrp/PersonNm11RICH RUCKER
IRS990/Form990PartVIISectionAGrp/PersonNm12GREG TUCKER
IRS990/Form990PartVIISectionAGrp/PersonNm13WILL DEMENT
IRS990/Form990PartVIISectionAGrp/PersonNm14BETTY BREWER
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/ReportableCompFromOrgAmt1485600
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/TitleTxt0DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14SEC/TRES/EXECUTIVE DIRECTO
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02021
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt0-6739
IRS990/GainOrLossGrp/SecuritiesAmt0288
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt014
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0215000
IRS990/GrossReceiptsAmt01173926
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt014
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt02551
IRS990/InformationTechnologyGrp/ProgramServicesAmt02552
IRS990/InformationTechnologyGrp/TotalAmt05103
IRS990/InsuranceGrp/ManagementAndGeneralAmt04026
IRS990/InsuranceGrp/ProgramServicesAmt017981
IRS990/InsuranceGrp/TotalAmt022007
IRS990/InventoriesForSaleOrUseGrp/BOYAmt059785
IRS990/InventoriesForSaleOrUseGrp/EOYAmt050818
IRS990/InvestmentIncomeGrp/ExclusionAmt0109104
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0109104
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt03045451
IRS990/InvestmentsPubTradedSecGrp/EOYAmt03256111
IRS990/IRPDocumentCnt05
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0658500
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0550316
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01141581
IRS990/LandBldgEquipCostOrOtherBssAmt01800081
IRS990/LegalDomicileStateCd0TN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt06739
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0214712
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt04160
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt04160
IRS990/MissionDesc0SALE OF GRAVE LOTS AND TO PROVIDE CEMETERY SERVICES SUCH AS BURIALS AND THE UPKEEP OF GRAVES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt05570327
IRS990/NetAssetsOrFundBalancesEOYAmt05895358
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-6451
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-6451
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0184660
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt05570327
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt05895358
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt05392
IRS990/OccupancyGrp/ProgramServicesAmt0153681
IRS990/OccupancyGrp/TotalAmt0159073
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt011659
IRS990/OfficeExpensesGrp/ProgramServicesAmt014040
IRS990/OfficeExpensesGrp/TotalAmt025699
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt010540
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt040608
IRS990/OtherEmployeeBenefitsGrp/TotalAmt051148
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc1BAD DEBT
IRS990/OtherExpensesGrp/Desc2OUTSIDE SERVICES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02468
IRS990/OtherExpensesGrp/ProgramServicesAmt011029
IRS990/OtherExpensesGrp/ProgramServicesAmt110695
IRS990/OtherExpensesGrp/ProgramServicesAmt21800
IRS990/OtherExpensesGrp/TotalAmt013497
IRS990/OtherExpensesGrp/TotalAmt110695
IRS990/OtherExpensesGrp/TotalAmt21800
IRS990/OtherRevenueTotalAmt04160
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt040385
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0279786
IRS990/OtherSalariesAndWagesGrp/TotalAmt0320171
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0594941
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0630381
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05973
IRS990/PayrollTaxesGrp/ProgramServicesAmt023428
IRS990/PayrollTaxesGrp/TotalAmt029401
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010609
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt014487
IRS990/PrincipalOfficerNm0BETTY BREWER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0812900
IRS990/ProgramServiceRevenueGrp/BusinessCd1812900
IRS990/ProgramServiceRevenueGrp/BusinessCd2812900
IRS990/ProgramServiceRevenueGrp/Desc0LOT SALES
IRS990/ProgramServiceRevenueGrp/Desc1GRAVE OPENINGS
IRS990/ProgramServiceRevenueGrp/Desc2NET SALES OF BRONZE MA
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0455009
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1386750
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23903
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0455009
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1386750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt23903
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0130007
IRS990/PYOtherExpensesAmt0238203
IRS990/PYOtherRevenueAmt05050
IRS990/PYProgramServiceRevenueAmt0845077
IRS990/PYRevenuesLessExpensesAmt0279800
IRS990/PYSalariesCompEmpBnftPaidAmt0462131
IRS990/PYTotalExpensesAmt0700334
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0980134
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0140371
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01302775
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0756130
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0931669
IRS990ScheduleD/BuildingsGrp/DepreciationAmt064313
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0995982
IRS990ScheduleD/EquipmentGrp/BookValueAmt033964
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0280421
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0314385
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0175948
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0313766
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0489714
IRS990ScheduleD/OtherRevenueAmt0184660
IRS990ScheduleD/RevenueNotReportedAmt0184660
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0952475
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0OPERATIONS OF THE CEMETERY ARE EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER PROVISIONS OF SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE; ACCORDINGLY, NO PROVISION IS RECOGNIZED IN THE FINANCIAL STATEMENTS FOR INCOME TAXES ON SUCH OPERATIONS. THE CEMETERY ACCOUNTS FOR UNCERTAINTIES IN INCOME TAX LAW UNDER FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740-10. ASC 740-10 PRESCRIBES A COMPREHENSIVE MODEL FOR THE FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, PRESENTATION AND DISCLOSURE OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. ASC 740-10 REQUIRES THAT THE TAX EFFECTS OF A POSITION BE RECOGNIZED ONLY IF IT IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED BY THE TAXING AUTHORITY AS OF THE REPORTING DATE. IF THE TAX POSITION IS NOT CONSIDERED "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED, THEN NO BENEFITS OF THE POSITION ARE TO BE RECOGNIZED. THE CEMETERY HAS NO UNRECOGNIZED TAX BENEFITS FOR ANY OF THE PERIODS PRESENTED. TO THE EXTENT APPLICABLE IN THE FUTURE, INTEREST AND PENALTIES RELATED TO INCOME TAX LIABILITIES WILL BE INCLUDED IN PRE-TAX INCOME AS INTEREST EXPENSE AND TAX PENALTIES. AT DECEMBER 31, 2024, THE CEMETERY'S TAX RETURNS RELATED TO FISCAL YEARS ENDED DECEMBER 31, 2022 THROUGH DECEMBER 31, 2024 REMAIN OPEN TO EXAMINATION BY THE TAX AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1GAIN ON INVESTMENTS 184,660.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01141581
IRS990ScheduleD/TotalExpensesPerForm990Amt00
IRS990ScheduleD/TotalRevenuePerForm990Amt0952475
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01137135
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF FORM 990 WAS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING AND THEY WERE GIVEN A PERIOD OF TIME TO COMMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS THE EXECUTIVE DIRECTOR SALARY PERIODICALLY AND COMPARES IT TO OTHER SIMILAR ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY, ALONG WITH ITS 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 B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0TN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05577338
IRS990/TotalAssetsEOYAmt05895358
IRS990/TotalAssetsGrp/BOYAmt05577338
IRS990/TotalAssetsGrp/EOYAmt05895358
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0147710
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0664394
IRS990/TotalFunctionalExpensesGrp/TotalAmt0812104
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07011
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt07011
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05570327
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05895358
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0664394
IRS990/TotalProgramServiceRevenueAmt0845662
IRS990/TotalReportableCompFromOrgAmt085600
IRS990/TotalRevenueGrp/ExclusionAmt0109104
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0843371
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0952475
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05577338
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05895358
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0519 GREENLAND DR
IRS990/USAddress/CityNm0MURFREESBORO
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd037130
IRS990/VotingMembersGoverningBodyCnt014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.