Liabilities / Assets
73rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
73rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
73rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
13th percentile
Higher net margin than 13% of similar nonprofits.
Top Officer Pay
70th percentile
Higher top officer pay than 70% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
27th percentile
Faster asset growth than 27% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Assets
Down$378,916
Down $11,305 (-2.9%) from 2022
Net Assets
Down$378,916
Down $11,305 (-2.9%) from 2022
Liabilities
Flat$0
Flat from 2022
Revenue
Up$16,169
Up $412 (+2.6%) from 2022
Expenses
Up$27,474
Up $13,648 (+99%) from 2022
Net Income
Down-$11,305
Down $13,236 (-685%) from 2022
PERPETUAL CEMETARY CARE
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $390,221 | $378,916 | ▼ $11,305 |
| Investments in Publicly Traded Securities | $337,030 | $336,554 | ▼ $476 |
| Land, Buildings, and Equipment, Net | $29,592 | $25,647 | ▼ $3,945 |
| Savings and Temporary Cash Investments | $23,600 | $16,715 | ▼ $6,885 |
| Cash and Non-Interest-Bearing Accounts | $-1 | - | - |
| Total Assets | $390,221 | $378,916 | ▼ $11,305 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $390,221 | $378,916 | ▼ $11,305 |
| Total Liabilities and Net Assets / Fund Balance | $390,221 | $378,916 | ▼ $11,305 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $25,647 | $107,993 | $133,640 |
| Name | Title |
|---|---|
| - | Trustee |
| Line Item | Amount |
|---|---|
| Other Expenses | $27,474 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $18,647 | - | - | $18,647 |
| Depreciation Depletion | $3,945 | - | - | $3,945 |
| Fees for Services Management | $3,787 | - | - | $3,787 |
| Fees for Services Accounting | - | $1,095 | - | $1,095 |
| Total Functional Expenses | $26,379 | $1,095 | $0 | $27,474 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“No review was or will be conducted.”
“No documents available to the public”
“PERPETUAL CEMETARY CARE”
“ADJUSTMENT 0”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | PERPETUAL CEMETARY CARE |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/BackupWthldComplianceInd | 0 | false |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | COMMUNITY FIRST TRUST |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt | 0 | TRUSTEE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5013636961 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1720 HIGDON FERRY ROAD SUITE 102 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | HOT SPRINGS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 71913 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | -1 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 16169 |
| IRS990/CYOtherExpensesAmt | 0 | 27474 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -11305 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 27474 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 16169 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 3945 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 3945 |
| IRS990/Desc | 0 | PERPETUAL CEMETARY CARE |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 18647 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 1095 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 1095 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 3787 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 3787 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt | 0 | COMMUNITY FIRST TRUST |
| IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine2Txt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1935 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 1 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 16169 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 6427 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 9742 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 16169 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 337030 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 336554 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 107993 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 29592 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 25647 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 133640 |
| IRS990/LegalDomicileStateCd | 0 | AR |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PERPETUAL CEMETARY CARE |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 390221 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 378916 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 18647 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 18647 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt | 0 | COMMUNITY FIRST TRUST |
| IRS990/PrincipalOfcrBusinessName/BusinessNameLine2Txt | 0 | TRUSTEE |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | PERPETUAL CEMETARY CARE |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 7732 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 15757 |
| IRS990/PYOtherExpensesAmt | 0 | 13826 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1931 |
| IRS990/PYTotalExpensesAmt | 0 | 13826 |
| IRS990/PYTotalRevenueAmt | 0 | 15757 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -11305 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 390221 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 378916 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 23600 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 16715 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 25647 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 107993 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 133640 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 25647 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PERPETUAL CEMETARY CARE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | NO REVIEW WAS OR WILL BE CONDUCTED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ADJUSTMENT 0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 390221 |
| IRS990/TotalAssetsEOYAmt | 0 | 378916 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 390221 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 378916 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 1095 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 26379 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 27474 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 390221 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 378916 |
| IRS990/TotalOtherProgSrvcExpenseAmt | 0 | 7732 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 26379 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 6427 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 9742 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 16169 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 390221 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 378916 |
| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/USAddress/AddressLine1Txt | 0 | 1720 HIGDON FERRY ROAD SUITE 102 |
| IRS990/USAddress/CityNm | 0 | HOT SPRINGS |
| IRS990/USAddress/StateAbbreviationCd | 0 | AR |
| IRS990/USAddress/ZIPCd | 0 | 71913 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 1 |
| IRS990/VotingMembersIndependentCnt | 0 | 1 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | COMMUNITY FIRST TRUST |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5013636961 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-03-27 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BETH EL EMETH CEMETERY TRUST |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BETH |
| ReturnHeader/Filer/EIN | 0 | 716054842 |
| ReturnHeader/Filer/PhoneNum | 0 | 5013636961 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1720 HIGDON FERRY ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HOT SPRINGS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | AR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 71913 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 383731618 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | RICHARD T BLACKWELL CPA PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1709 E NORTH ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MAGNOLIA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | AR |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 717532446 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8702348602 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-03-27 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | RICHARD T BLACKWELL |
| ReturnHeader/ReturnTs | 0 | 2024-04-18T10:53:11-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | FARMERS BANK |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | TRUST CO |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.