Civic Intelligence

Zion Rest Cemetery Association

EIN 64-0913802 • 501(c)13 • Heidelberg, MS

Pub. 78 Eligible990-N Coverage

Profile

To keep and maintain the cemetary plots for individuals

3992 Cr 230Heidelberg, MS 39439
Siviq Scores

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

Liabilities / Assets

89th percentile

0.06x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

96th percentile

0.98x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2019

Net Margin

94th percentile

91%

Higher net margin than 94% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2019

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 2015

Asset Growth

36th percentile

-0.6%

Faster asset growth than 36% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

46th percentile

0.4%

Faster revenue growth than 46% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$37,989

Down $230 (-0.6%) from 2018

Liabilities

Down

$2,250

Down $420 (-16%) from 2018

Net Assets

Up

$35,739

Up $190 (+0.5%) from 2018

Operations
Liabilities / Revenue96th percentileNet Margin94th percentile

Revenue

Up

$2,287

Up $10 (+0.4%) from 2018

Expenses

Flat

$201

Flat from 2018

Net Income

Up

$2,086

Up $10 (+0.5%) from 2018

Trend Graphs

Balance Sheet Trend

Asset Growth36th percentile

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

$60K$40K$20K$0Assets 2010: $36,911Liabilities 2010: $0Net Assets 2010: $36,9112010Assets 2011: $39,445Liabilities 2011: $0Net Assets 2011: $39,4452011Assets 2012: $41,618Liabilities 2012: $0Net Assets 2012: $41,6182012Assets 2013: $42,428Liabilities 2013: $0Net Assets 2013: $42,4282013Assets 2014: $51,586Liabilities 2014: $0Net Assets 2014: $51,5862014Assets 2015: $51,959Liabilities 2015: $0Net Assets 2015: $51,9592015Assets 2016: $51,647Liabilities 2016: $0Net Assets 2016: $51,6472016Assets 2017: $51,332Liabilities 2017: $1,950Net Assets 2017: $49,3822017Assets 2018: $38,219Liabilities 2018: $2,670Net Assets 2018: $35,5492018Assets 2019: $37,989Liabilities 2019: $2,250Net Assets 2019: $35,7392019

Highlighted filing

2019

Assets$37,989
Liabilities$2,250
Net Assets$35,739
Open 2019 Filing

Operations Trend

Revenue Growth46th percentile

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

$15K$10K$5.0K$0-$5.0KExpenses 2010: $1,9502010Expenses 2011: $2,0502011Revenue 2012: $4,140Expenses 2012: $1,950Net Income 2012: $2,1902012Revenue 2013: $3,166Expenses 2013: $2,282Net Income 2013: $8842013Revenue 2014: $11,404Expenses 2014: $2,200Net Income 2014: $9,2042014Revenue 2015: $2,172Expenses 2015: $1,800Net Income 2015: $3722015Revenue 2016: $1,502Expenses 2016: $2,100Net Income 2016: -$5982016Revenue 2017: $1,778Expenses 2017: $1,950Net Income 2017: -$1722017Revenue 2018: $2,277Expenses 2018: $201Net Income 2018: $2,0762018Revenue 2019: $2,287Expenses 2019: $201Net Income 2019: $2,0862019

Highlighted filing

2019

Revenue$2,287
Expenses$201
Net Income$2,086
Open 2019 Filing

Filings

Most recent year

2019 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$37,989
Liabilities
$2,250
Net assets
$35,739
Revenue
$2,287
Expenses
$201
Net income
$2,086
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Summary only. Only limited summary data is available for this year.$38.0$2.25$35.7$2.29$0.20$2.09
2018Summary only. Only limited summary data is available for this year.$38.2$2.67$35.5$2.28$0.20$2.08
2017Summary only. Only limited summary data is available for this year.$51.3$1.95$49.4$1.78$1.95$0.17
2016Summary only. Only limited summary data is available for this year.$51.6$0.00$51.6$1.50$2.10$0.60
2015Detailed filing. Detailed filing data is available for this year.$52.0$0.00$52.0$2.17$1.80$0.37
2014Detailed filing. Detailed filing data is available for this year.$51.6$0.00$51.6$11.4$2.20$9.20
2013Detailed filing. Detailed filing data is available for this year.$42.4$0.00$42.4$3.17$2.28$0.88
2012Summary only. Only limited summary data is available for this year.$41.6$0.00$41.6$4.14$1.95$2.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$39.4$0.00$39.4$2.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$36.9$0.00$36.9$1.95
Latest Detailed Filing

The latest 2019 filing currently has summary financial data only. Showing the latest detailed filing from 2015 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jul 18, 2016
Return Version
2015v2.1
Gross Receipts
$2,172
Mission and Program Overview

Mission

To keep and maintain the cemetary plots for individuals

Keep and maintain cemetary plot for individuals who purchase them

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$51,586$51,959▲ $373
Savings and Temporary Cash Investments$31,212$31,355▲ $143
Cash and Non-Interest-Bearing Accounts$20,374$20,604▲ $230
Total Assets$51,586$51,959▲ $373
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$51,586$51,959▲ $373
Total Liabilities and Net Assets / Fund Balance$51,586$51,959▲ $373
Compensation and Service Providers
Top Officer Pay73rd percentile

Board Members and Trustees

NameTitle
Jim LeggettDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$2,030
Program Service Revenue
$0
Investment Income
$142
Other Revenue
$0
All Other Contributions
$2,030
Change in Net Assets
$372
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,800
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
Other Expenses$1,500--$1,500
Fees for Services Accounting$300--$300
Total Functional Expenses$1,800$0$0$1,800
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
Filing and Contact Details

Filer

Filer Name
Zion Rest Cemetery Association
EIN
64-0913802
Phone
6019350454
Address
3992 CR 230, HEIDELBERG, MS 39439

Signing Officer

Name
Jim Leggett
Title
Officer
Signed
2016-07-18
Discuss with paid preparer
No

Organization Details

Principal Officer
Jim Leggett
Voting Board Members
4
Independent Board Members
0
Employees
0

Preparer

Firm
National Tax Centers
Address
P O Box 4269, LAUREL, MS 39441
Preparer
Kathy Wallace
Phone
6014261040
Supplemental Narrative

Additional Explanations

990

“This organization makes all of its documents including governing documents and financial statements available to the general public upon request”

Raw XML Appendix204 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/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
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IRS990/CYContributionsGrantsAmt02030
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0142
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IRS990/CYOtherRevenueAmt00
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IRS990/CYRevenuesLessExpensesAmt0372
IRS990/CYSalariesCompEmpBnftPaidAmt00
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IRS990/CYTotalProfFndrsngExpnsAmt00
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IRS990/DAFExcessBusinessHoldingsInd0false
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IRS990/DescribedInSection501c3Ind0false
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02172
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
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IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0142
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0142
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
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IRS990/MissionDesc0TO KEEP AND MAINTAIN THE CEMETARY PLOTS FOR INDIVIDUALS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt051586
IRS990/NetAssetsOrFundBalancesEOYAmt051959
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OtherExpensesGrp/Desc0CEMETARY MAINTENANCE
IRS990/OtherExpensesGrp/ProgramServicesAmt01500
IRS990/OtherExpensesGrp/TotalAmt01500
IRS990/PartialLiquidationInd0false
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IRS990/PoliticalCampaignActyInd0false
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt011246
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IRS990/PYRevenuesLessExpensesAmt09204
IRS990/PYTotalExpensesAmt02200
IRS990/PYTotalRevenueAmt011404
IRS990/QuidProQuoContributionsInd0false
IRS990/ReconcilationRevenueExpnssAmt0372
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0990
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
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ReturnHeader/BuildTS02016-12-15 16:53:06Z
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ReturnHeader/PreparerPersonGrp/PhoneNum06014261040
ReturnHeader/PreparerPersonGrp/PreparationDt02016-07-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kathy Wallace
ReturnHeader/ReturnTs02016-07-31T15:59:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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