Civic Intelligence

Ater Cemetary Association

EIN 68-0570284 • 501(c)13 • Jonesboro, TX

Profile

Maintain and improve the cemetary located on approximately five and one half acres of land located in the Ater Community.

605 Cr 195Jonesboro, TX 76538

n/A

Siviq Scores

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

Liabilities / Assets

51st percentile

0.00x

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

501(c)13 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.00x

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

501(c)13 • $1M-$5M nonprofits • Source year 2024

Net Margin

91st percentile

77%

Higher net margin than 91% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

35th percentile

2.2%

Faster asset growth than 35% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Revenue Growth

30th percentile

-6.0%

Faster revenue growth than 30% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Assets

Up

$1,760,769

Up $112,375 (+6.8%) from 2021

Liabilities

Flat

$0

Flat from 2021

Net Assets

Up

$1,760,769

Up $112,375 (+6.8%) from 2021

Revenue

Down

$80,526

Down $16,364 (-17%) from 2021

Expenses

Up

$18,435

Up $5,047 (+38%) from 2021

Net Income

Down

$62,091

Down $21,411 (-26%) from 2021

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $1,514,314Liabilities 2012: $0Net Assets 2012: $1,514,3142012Assets 2013: $1,531,442Liabilities 2013: $0Net Assets 2013: $1,531,4422013Assets 2014: $1,547,937Liabilities 2014: $0Net Assets 2014: $1,547,9372014Assets 2015: $1,559,126Liabilities 2015: $0Net Assets 2015: $1,559,1262015Assets 2021: $1,648,394Liabilities 2021: $0Net Assets 2021: $1,648,3942021Assets 2024: $1,760,769Liabilities 2024: $0Net Assets 2024: $1,760,7692024

Highlighted filing

2024

Assets$1,760,769
Liabilities$0
Net Assets$1,760,769

Operations Trend

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

$100K$50K$0Expenses 2012: $10,2692012Revenue 2013: $23,439Expenses 2013: $6,311Net Income 2013: $17,1282013Revenue 2014: $23,181Expenses 2014: $6,686Net Income 2014: $16,4952014Revenue 2015: $19,005Expenses 2015: $7,816Net Income 2015: $11,1892015Revenue 2021: $96,890Expenses 2021: $13,388Net Income 2021: $83,5022021Revenue 2024: $80,526Expenses 2024: $18,435Net Income 2024: $62,0912024

Highlighted filing

2024

Revenue$80,526
Expenses$18,435
Net Income$62,091

Filings

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2015 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 16, 2016
Return Version
2015v2.0
Gross Receipts
$19,005
Mission and Program Overview

Mission

Maintain and improve the cemetary located on approximately five and one half acres of land located in the Ater Community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,207,523$1,225,533▲ $18,010
Investments Other Securities$260,000$260,000→ $0
Land, Buildings, and Equipment, Net$70,322$67,352▼ $2,970
Cash and Non-Interest-Bearing Accounts$10,092$6,241▼ $3,851
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$1,547,937$1,559,126▲ $11,189
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,506,425$1,503,454▼ $2,971
Unrestricted Net Assets$36,773$33,035▼ $3,738
Temporarily Rstr Net Assets$4,739$22,637▲ $17,898
Total Net Assets Fund Balance$1,547,937$1,559,126▲ $11,189
Total Liabilities and Net Assets / Fund Balance$1,547,937$1,559,126▲ $11,189

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$40,074$4,453$44,527
Other Land Buildings$26,778-$26,778
Land$500-$500
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kathy MoorePresident
Charles BeechlyVice President
Billy MorganTrustee
Curtis BeechlyTrustee
Dorothy MasonTrustee
Eugene WorthingtonTrustee
Kathy MooreTrustee
Margaret YorkTrustee
Carmon H AlexanderSecretary/Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$850
Program Service Revenue
$0
Investment Income
$18,155
Other Revenue
$0
All Other Contributions
$850
Change in Net Assets
$11,189
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,816
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---$4,000
Depreciation Depletion---$2,970
Fees for Services Accounting---$795
Office Expenses---$51
Total Functional Expenses$0$0$0$7,816
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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

Governance Explanations

Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

Vice-President/Trustee Charles Beechley and Trustee Curtis Beechley are father and son (Mr. Charles Beechly passed away in 2016).

Form 990, Part VI, Line 11B: Form 990 Review Process

Form 990 was reviewed by the officers of the organization prior to filing.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Documents will be made available at Board meetings with request prior to meeting.

Filing and Contact Details

Filer

Filer Name
Ater Cemetary Association
EIN
68-0570284
Address
605 CR 195, JONESBORO, TX 76538

Signing Officer

Name
Carmon H Alexander
Title
Secretary/Treas
Signed
2016-05-16
Discuss with paid preparer
Yes

Organization Details

Formed
1950
Legal Domicile
TX
Voting Board Members
9
Independent Board Members
7
Employees
0

Preparer

Firm
Roberts and Waters CPAS
Address
2330 S Hwy 36, Gatesville, TX 76528-2553
Preparer
Cindy J Waters
Phone
2542481418
Raw XML Appendix355 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
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IRS990/TotalContributionsAmt0850
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt07816
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01547937
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01559126
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt036773
IRS990/UnrestrictedNetAssetsGrp/EOYAmt033035
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CARMON H ALEXANDER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary/Treas
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ATER CEMETARY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0ATER
ReturnHeader/Filer/EIN0680570284
ReturnHeader/Filer/USAddress/AddressLine1Txt0605 CR 195
ReturnHeader/Filer/USAddress/CityNm0JONESBORO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd076538
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Roberts and Waters CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02330 S Hwy 36
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Gatesville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0765282553
ReturnHeader/PreparerPersonGrp/PhoneNum02542481418
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Cindy J Waters
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-05-16T08:12:17-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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