Civic Intelligence

Dement Cemetery Foundation Inc

EIN 63-0932152 • 501(c)13 • Athens, AL

Profile

Maintain historic local cemetery

CO Marilyn Garner 8007 Snake RoadAthens, AL 35611-8013
Siviq Scores

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

Liabilities / Assets

76th percentile

0.00x

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

501(c)13 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.00x

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

501(c)13 • <$500k nonprofits • Source year 2024

Net Margin

86th percentile

68%

Higher net margin than 86% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

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 2024

Asset Growth

83rd percentile

9.6%

Faster asset growth than 83% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

75th percentile

38%

Faster revenue growth than 75% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$374,886

Up $32,717 (+9.6%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$374,886

Up $32,717 (+9.6%) from 2023

Operations
Liabilities / Revenue76th percentileNet Margin86th percentile

Revenue

Up

$37,366

Up $10,311 (+38%) from 2023

Expenses

Down

$11,810

Down $4,308 (-27%) from 2023

Net Income

Up

$25,556

Up $14,619 (+134%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

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

$400K$300K$200K$100K$0Assets 2015: $230,202Liabilities 2015: $02015Assets 2016: $242,280Liabilities 2016: $0Net Assets 2016: $242,2802016Assets 2017: $248,471Liabilities 2017: $0Net Assets 2017: $248,4712017Assets 2018: $247,492Liabilities 2018: $0Net Assets 2018: $247,4922018Assets 2019: $284,362Liabilities 2019: $0Net Assets 2019: $284,3622019Assets 2020: $310,962Liabilities 2020: $0Net Assets 2020: $310,9622020Assets 2021: $341,375Liabilities 2021: $0Net Assets 2021: $341,3752021Assets 2022: $312,489Liabilities 2022: $0Net Assets 2022: $312,4892022Assets 2023: $342,169Liabilities 2023: $0Net Assets 2023: $342,1692023Assets 2024: $374,886Liabilities 2024: $0Net Assets 2024: $374,8862024

Highlighted filing

2024

Assets$374,886
Liabilities$0
Net Assets$374,886
Open 2024 Filing

Operations Trend

Revenue Growth75th percentile

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

$40K$30K$20K$10K$0Revenue 2015: $30,625Expenses 2015: $14,232Net Income 2015: $16,3932015Revenue 2016: $24,208Expenses 2016: $12,130Net Income 2016: $12,0782016Revenue 2017: $39,050Expenses 2017: $21,260Net Income 2017: $17,7902017Revenue 2018: $27,148Expenses 2018: $12,551Net Income 2018: $14,5972018Revenue 2019: $27,289Expenses 2019: $12,174Net Income 2019: $15,1152019Revenue 2020: $28,419Expenses 2020: $12,374Net Income 2020: $16,0452020Revenue 2021: $30,550Expenses 2021: $12,449Net Income 2021: $18,1012021Revenue 2022: $25,717Expenses 2022: $13,183Net Income 2022: $12,5342022Revenue 2023: $27,055Expenses 2023: $16,118Net Income 2023: $10,9372023Revenue 2024: $37,366Expenses 2024: $11,810Net Income 2024: $25,5562024

Highlighted filing

2024

Revenue$37,366
Expenses$11,810
Net Income$25,556
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$374,886
Liabilities
$0
Net assets
$374,886
Revenue
$37,366
Expenses
$11,810
Net income
$25,556
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.75$0.00$3.75$0.37$0.12$0.26
2023Detailed filing. Detailed filing data is available for this year.$3.42$0.00$3.42$0.27$0.16$0.11
2022Detailed filing. Detailed filing data is available for this year.$3.12$0.00$3.12$0.26$0.13$0.13
2021Detailed filing. Detailed filing data is available for this year.$3.41$0.00$3.41$0.31$0.12$0.18
2020Detailed filing. Detailed filing data is available for this year.$3.11$0.00$3.11$0.28$0.12$0.16
2019Detailed filing. Detailed filing data is available for this year.$2.84$0.00$2.84$0.27$0.12$0.15
2018Detailed filing. Detailed filing data is available for this year.$2.47$0.00$2.47$0.27$0.13$0.15
2017Detailed filing. Detailed filing data is available for this year.$2.48$0.00$2.48$0.39$0.21$0.18
2016Detailed filing. Detailed filing data is available for this year.$2.42$0.00$2.42$0.24$0.12$0.12
2015Summary only. Only limited summary data is available for this year.$2.30$0.00$0.31$0.14$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 16, 2025
Return Version
2024v5.1
Gross Receipts
$37,366
Mission and Program Overview

Mission

Maintain historic local cemetery

Program Services

DescriptionGrantsExpenses
CEMETERY MAINTENANCE-$11,025
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MARILYN GARNERSecretary TreasurerPT$0--
Filing and Contact Details

Filer

Filer Name
Dement Cemetery Foundation Inc
EIN
63-0932152
In Care Of
% Marilyn Garner
Phone
2567779372
Address
CO MARILYN GARNER 8007 SNAKE ROAD, Athens, AL 35611-8013

Signing Officer

Name
Marilyn Garner
Title
Secretary
Phone
2567779372
Signed
2025-05-16
Discuss with paid preparer
No

Preparer

Firm
W Douglas Logan CPA PC
Address
309 N Marion St PO Box 549, Athens, AL 35612-0549
Preparer
W Douglas Logan
Phone
2562322713
Supplemental Narrative

Additional Explanations

Other changes in net assets or fund balances Part I line 20

“Description AmountUNREALIZED GAIN ON INVESTMENTS 7,161”

Raw XML Appendix95 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0MARILYN GARNER
IRS990EZ/BooksInCareOfDetail/PhoneNum02567779372
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0CO MARILYN GARNER 8007 SNAKE ROAD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Athens
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0356118013
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0342169
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0374886
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt017310
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt025556
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0415
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0342169
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0374886
IRS990EZ/GrossReceiptsAmt037366
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt017656
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0342169
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0374886
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0342169
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0374886
IRS990EZ/OccupancyRentUtltsAndMaintAmt011025
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MARILYN GARNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0SECRETARY TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt07161
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0MAINTAIN HISTORIC LOCAL CEMETERY
IRS990EZ/PrintingPublicationsPostageAmt0370
IRS990EZ/ProgramServiceRevenueAmt02400
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CEMETERY MAINTENANCE
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt011025
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0AL
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt011810
IRS990EZ/TotalProgramServiceExpensesAmt011025
IRS990EZ/TotalRevenueAmt037366
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountUNREALIZED GAIN ON INVESTMENTS 7,161
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other changes in net assets or fund balances Part I line 20
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0MARILYN GARNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum02567779372
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DEMENT CEMETERY FOUNDATION INC
ReturnHeader/Filer/BusinessNameControlTxt0DEME
ReturnHeader/Filer/EIN0630932152
ReturnHeader/Filer/InCareOfNm0% Marilyn Garner
ReturnHeader/Filer/PhoneNum02567779372
ReturnHeader/Filer/USAddress/AddressLine1Txt0CO MARILYN GARNER 8007 SNAKE ROAD
ReturnHeader/Filer/USAddress/CityNm0Athens
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd0356118013
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0721348352
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0W Douglas Logan CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0309 N Marion St PO Box 549
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Athens
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0356120549
ReturnHeader/PreparerPersonGrp/PhoneNum02562322713
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0W DOUGLAS LOGAN
ReturnHeader/ReturnTs02025-06-16T13:03:42-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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