Civic Intelligence

Beth El Emeth Cemetery Trust

990 • Fiscal year 2019 • EIN 71-6054842

Jan 01, 2019 to Dec 31, 2019 • Filed on Feb 27, 2020

217 East UnionMagnolia, AR 71753

(870) 235-7042

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

71st percentile

0.00x

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

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

Liabilities / Revenue

71st percentile

0.00x

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

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

Net Margin

9th percentile

-58%

Higher net margin than 9% of similar nonprofits.

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

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

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

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

Asset Growth

24th percentile

-2.2%

Faster asset growth than 24% of similar nonprofits.

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

Revenue Growth

64th percentile

16%

Faster revenue growth than 64% of similar nonprofits.

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

Assets

Down

$390,263

Down $8,784 (-2.2%) from 2018

Net Assets

Down

$390,263

Down $8,784 (-2.2%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Up

$15,268

Up $2,082 (+16%) from 2018

Expenses

Up

$24,052

Up $9,964 (+71%) from 2018

Net Income

Down

-$8,784

Down $7,882 (-874%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$600K$400K$200K$0Assets 2011: $366,946Liabilities 2011: $0Net Assets 2011: $366,9462011Assets 2012: $371,017Liabilities 2012: $0Net Assets 2012: $371,0172012Assets 2013: $368,737Liabilities 2013: $0Net Assets 2013: $368,7372013Assets 2014: $497,201Liabilities 2014: $0Net Assets 2014: $497,2012014Assets 2015: $424,839Liabilities 2015: $0Net Assets 2015: $424,8392015Assets 2016: $422,671Liabilities 2016: $0Net Assets 2016: $422,6712016Assets 2017: $399,949Liabilities 2017: $0Net Assets 2017: $399,9492017Assets 2018: $399,047Liabilities 2018: $0Net Assets 2018: $399,0472018Assets 2019: $390,263Liabilities 2019: $0Net Assets 2019: $390,2632019Assets 2020: $387,025Liabilities 2020: $0Net Assets 2020: $387,0252020Assets 2021: $388,290Liabilities 2021: $0Net Assets 2021: $388,2902021Assets 2022: $390,221Liabilities 2022: $0Net Assets 2022: $390,2212022Assets 2023: $378,916Liabilities 2023: $0Net Assets 2023: $378,9162023

Highlighted filing

2019

Assets$390,263
Liabilities$0
Net Assets$390,263

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$100K$0-$100KRevenue 2011: $16,027Expenses 2011: $18,337Net Income 2011: -$2,3102011Revenue 2012: $15,126Expenses 2012: $11,055Net Income 2012: $4,0712012Revenue 2013: $16,225Expenses 2013: $18,505Net Income 2013: -$2,2802013Revenue 2014: $143,803Expenses 2014: $15,339Net Income 2014: $128,4642014Revenue 2015: $13,321Expenses 2015: $85,683Net Income 2015: -$72,3622015Revenue 2016: $13,984Expenses 2016: $15,752Net Income 2016: -$1,7682016Revenue 2017: $15,418Expenses 2017: $38,140Net Income 2017: -$22,7222017Revenue 2018: $13,186Expenses 2018: $14,088Net Income 2018: -$9022018Revenue 2019: $15,268Expenses 2019: $24,052Net Income 2019: -$8,7842019Revenue 2020: $16,953Expenses 2020: $20,191Net Income 2020: -$3,2382020Revenue 2021: $19,449Expenses 2021: $18,184Net Income 2021: $1,2652021Revenue 2022: $15,757Expenses 2022: $13,826Net Income 2022: $1,9312022Revenue 2023: $16,169Expenses 2023: $27,474Net Income 2023: -$11,3052023

Highlighted filing

2019

Revenue$15,268
Expenses$24,052
Net Income-$8,784
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Feb 27, 2020
Return Version
2019v5.0
Gross Receipts
$124,916
Mission and Program Overview

Mission

PERPETUAL CEMETARY CARE

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$399,047$390,263▼ $8,784
Investments in Publicly Traded Securities$346,797$344,948▼ $1,849
Land, Buildings, and Equipment, Net$46,276$41,649▼ $4,627
Savings and Temporary Cash Investments$5,974$3,666▼ $2,308
Total Assets$399,047$390,263▼ $8,784
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$399,047$390,263▼ $8,784
Total Liabilities and Net Assets / Fund Balance$399,047$390,263▼ $8,784

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$41,649$91,991$133,640
Compensation and Service Providers

Board Members and Trustees

NameTitle
-Trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$15,268
Other Revenue
$0
Change in Net Assets
$-8,784
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$24,052
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$16,859--$16,859
Depreciation Depletion$4,627--$4,627
Other Expenses-$1,666-$1,666
Fees for Services Accounting-$900-$900
Total Functional Expenses$21,486$2,566$0$24,052
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
Backup withholding compliance
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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Beth El Emeth Cemetery Trust
EIN
71-6054842
Phone
8702357042
Address
217 EAST UNION, MAGNOLIA, AR 71753

Signing Officer

Name
Farmers Bank Trust Co
Title
Trustee
Phone
8702357042
Signed
2020-02-27
Discuss with paid preparer
Yes

Organization Details

Formed
1935
Legal Domicile
Ar
Voting Board Members
1
Independent Board Members
0
Employees
0

Preparer

Firm
Richard T Blackwell CPA Pa
Address
1709 E NORTH ST, MAGNOLIA, AR 71753-2446
Preparer
Richard T Blackwell
Phone
8702348602
Supplemental Narrative

Additional Explanations

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

PERPETUAL CEMETARY CARE

Form 990, Part XI, Line 9

ADJUSTMENT 0

Raw XML Appendix238 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/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PERPETUAL CEMETARY CARE
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0FARMERS BANK & TRUST CO
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt0TRUSTEE
IRS990/BooksInCareOfDetail/PhoneNum08702357042
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0217 EAST UNION
IRS990/BooksInCareOfDetail/USAddress/CityNm0MAGNOLIA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd071753
IRS990/BusinessRlnWith35CtrlEntInd0false
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IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
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IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt015268
IRS990/CYOtherExpensesAmt024052
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-8784
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt024052
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt015268
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt04627
IRS990/DepreciationDepletionGrp/TotalAmt04627
IRS990/Desc0PERPETUAL CEMETARY CARE
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/ExpenseAmt016859
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0900
IRS990/FeesForServicesAccountingGrp/TotalAmt0900
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
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IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine2Txt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01935
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0728
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0110376
IRS990/GrossReceiptsAmt0124916
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt014540
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt014540
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0346797
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0344948
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt091991
IRS990/LandBldgEquipBasisNetGrp/BOYAmt046276
IRS990/LandBldgEquipBasisNetGrp/EOYAmt041649
IRS990/LandBldgEquipCostOrOtherBssAmt0133640
IRS990/LegalDomicileStateCd0AR
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0109648
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PERPETUAL CEMETARY CARE
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0399047
IRS990/NetAssetsOrFundBalancesEOYAmt0390263
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0728
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0728
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt016859
IRS990/OccupancyGrp/TotalAmt016859
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0FARMERS BANK & TRUST CO
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01666
IRS990/OtherExpensesGrp/TotalAmt01666
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0FARMERS BANK & TRUST CO
IRS990/PrincipalOfcrBusinessName/BusinessNameLine2Txt0TRUSTEE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0PERPETUAL CEMETARY CARE
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt04627
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt013186
IRS990/PYOtherExpensesAmt014088
IRS990/PYRevenuesLessExpensesAmt0-902
IRS990/PYTotalExpensesAmt014088
IRS990/PYTotalRevenueAmt013186
IRS990/ReconcilationRevenueExpnssAmt0-8784
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0399047
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0390263
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05974
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03666
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt041649
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt091991
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0133640
IRS990ScheduleD/TotalBookValueLandBuildingsAmt041649
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PERPETUAL CEMETARY CARE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ADJUSTMENT 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0399047
IRS990/TotalAssetsEOYAmt0390263
IRS990/TotalAssetsGrp/BOYAmt0399047
IRS990/TotalAssetsGrp/EOYAmt0390263
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt021486
IRS990/TotalFunctionalExpensesGrp/TotalAmt024052
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
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IRS990/TotalProgramServiceExpensesAmt021486
IRS990/TotalRevenueGrp/ExclusionAmt014540
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt015268
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0399047
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0390263
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
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IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd071753
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum08702357042
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BETH EL EMETH CEMETERY TRUST
ReturnHeader/Filer/BusinessNameControlTxt0BETH
ReturnHeader/Filer/EIN0716054842
ReturnHeader/Filer/PhoneNum08702357042
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01709 E NORTH ST
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
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ReturnHeader/PreparerPersonGrp/PhoneNum08702348602
ReturnHeader/PreparerPersonGrp/PreparationDt02020-02-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD T BLACKWELL
ReturnHeader/ReturnTs02020-03-11T08:16:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.79$0.00$3.79$0.16$0.27$0.11
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.90$0.00$3.90$0.16$0.14$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.88$0.00$3.88$0.19$0.18$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.87$0.00$3.87$0.17$0.20$0.03
2019Detailed filing. Detailed filing data is available for this year.$3.90$0.00$3.90$0.15$0.24$0.09
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.99$0.00$3.99$0.13$0.14$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.00$0.00$4.00$0.15$0.38$0.23
2016Summary only. Only limited summary data is available for this year.$4.23$0.00$4.23$0.14$0.16$0.02
2015Summary only. Only limited summary data is available for this year.$4.25$0.00$4.25$0.13$0.86$0.72
2014Summary only. Only limited summary data is available for this year.$4.97$0.00$4.97$1.44$0.15$1.28
2013Summary only. Only limited summary data is available for this year.$3.69$0.00$3.69$0.16$0.19$0.02
2012Summary only. Only limited summary data is available for this year.$3.71$0.00$3.71$0.15$0.11$0.04
2011Summary only. Only limited summary data is available for this year.$3.67$0.00$3.67$0.16$0.18$0.02