Civic Intelligence

Palacios Cemetery Association

EIN 74-1459700 • 501(c)13 • Palacios, TX

Profile

CEMETERY ASSOCIATION

PO Box 1119Palacios, TX 77465-1119

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Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

42nd percentile

4.4%

Higher net margin than 42% of similar nonprofits.

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

Top Officer Pay

94th percentile

$9,600

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 16.1% of source-year revenue.

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

Asset Growth

51st percentile

1.5%

Faster asset growth than 51% of similar nonprofits.

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

Revenue Growth

43rd percentile

-2.0%

Faster revenue growth than 43% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$184,276

Up $2,642 (+1.5%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$184,276

Up $2,642 (+1.5%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin42nd percentile

Revenue

Down

$59,791

Down $1,212 (-2.0%) from 2023

Expenses

Down

$57,149

Down $3,593 (-5.9%) from 2023

Net Income

Up

$2,642

Up $2,381 (+912%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth51st percentile

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

$200K$150K$100K$50K$0Assets 2011: $151,451Liabilities 2011: $02011Assets 2012: $133,642Liabilities 2012: $0Net Assets 2012: $133,6422012Assets 2013: $144,581Liabilities 2013: $02013Assets 2014: $147,536Net Assets 2014: $147,5362014Assets 2015: $144,270Net Assets 2015: $144,2702015Assets 2016: $148,022Net Assets 2016: $148,0222016Assets 2017: $142,351Net Assets 2017: $142,3512017Assets 2018: $148,467Net Assets 2018: $148,4672018Assets 2019: $143,646Net Assets 2019: $143,6462019Assets 2020: $167,875Net Assets 2020: $167,8752020Assets 2021: $181,855Net Assets 2021: $181,8552021Assets 2022: $181,373Net Assets 2022: $181,3732022Assets 2023: $181,634Net Assets 2023: $181,6342023Assets 2024: $184,276Net Assets 2024: $184,2762024

Highlighted filing

2024

Assets$184,276
Liabilities-
Net Assets$184,276
Open 2024 Filing

Operations Trend

Revenue Growth43rd percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $54,213Expenses 2011: $37,885Net Income 2011: $16,3282011Revenue 2012: $45,767Expenses 2012: $38,759Net Income 2012: $7,0082012Revenue 2013: $40,961Expenses 2013: $41,043Net Income 2013: -$822013Revenue 2014: $50,771Expenses 2014: $45,252Net Income 2014: $5,5192014Revenue 2015: $37,458Expenses 2015: $40,849Net Income 2015: -$3,3912015Revenue 2016: $41,261Expenses 2016: $37,774Net Income 2016: $3,4872016Revenue 2017: $36,433Expenses 2017: $41,857Net Income 2017: -$5,4242017Revenue 2018: $58,424Expenses 2018: $52,020Net Income 2018: $6,4042018Revenue 2019: $40,703Expenses 2019: $45,470Net Income 2019: -$4,7672019Revenue 2020: $107,046Expenses 2020: $81,307Net Income 2020: $25,7392020Revenue 2021: $69,540Expenses 2021: $56,967Net Income 2021: $12,5732021Revenue 2022: $63,539Expenses 2022: $64,041Net Income 2022: -$5022022Revenue 2023: $61,003Expenses 2023: $60,742Net Income 2023: $2612023Revenue 2024: $59,791Expenses 2024: $57,149Net Income 2024: $2,6422024

Highlighted filing

2024

Revenue$59,791
Expenses$57,149
Net Income$2,642
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$184,276
Liabilities
-
Net assets
$184,276
Revenue
$59,791
Expenses
$57,149
Net income
$2,642
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.84$1.84$0.60$0.57$0.03
2023Detailed filing. Detailed filing data is available for this year.$1.82$1.82$0.61$0.61$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.81$1.81$0.64$0.64$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.82$1.82$0.70$0.57$0.13
2020Detailed filing. Detailed filing data is available for this year.$1.68$1.68$1.07$0.81$0.26
2019Detailed filing. Detailed filing data is available for this year.$1.44$1.44$0.41$0.45$0.05
2018Detailed filing. Detailed filing data is available for this year.$1.48$1.48$0.58$0.52$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.42$1.42$0.36$0.42$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.48$1.48$0.41$0.38$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.44$1.44$0.37$0.41$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.48$1.48$0.51$0.45$0.06
2013Summary only. Only limited summary data is available for this year.$1.45$0.00$0.41$0.41$0.00
2012Summary only. Only limited summary data is available for this year.$1.34$0.00$1.34$0.46$0.39$0.07
2011Summary only. Only limited summary data is available for this year.$1.51$0.00$0.54$0.38$0.16
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$59,791
Mission and Program Overview

Mission

CEMETERY ASSOCIATION

Program Services

DescriptionGrantsExpenses
PROVIDE CEMETERY SPACES FOR COMMUNITY OF APPROXIMATELY5100 RESIDENTS--
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
WANDA A JOHNSONSec/TreasPT$9,600-$9,600
KEVIN HARVEYVice PresidentPT$6,188-$6,188
CARLTON SEXTONBoard Member-$2,825-$2,825
HOMER I APARICIO JRPresident-$0--
CATHY G HUNTERBoard Member-$0--
MONICA DUNNBoard Member-$0--
JAMES R MILAMBoard Member-$0--
LINH CHAUBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Palacios Cemetery Association
EIN
74-1459700
Phone
2817850398
Address
PO BOX 1119, PALACIOS, TX 77465-1119

Signing Officer

Name
Homer I Aparicio Jr
Title
President
Phone
2817850398
Signed
2025-11-14
Discuss with paid preparer
Yes

Preparer

Firm
Absolute Accounting & Tax Services LLC
Address
1904 LONGMIRE RD SUITE 702, CONROE, TX 77304
Preparer
Kristy Law
Phone
9366473926
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 16

“TRACTOR EXPENSE 89.”

Form 990EZ, Part I, Line 16

“LIABILITY INSURANCE 912.”

Form 990EZ, Part I, Line 16

“SUPPLIES 893.”

Form 990EZ, Part I, Line 16

“Perpetual care costs 4300.”

Form 990EZ, Part I, Line 16

“PCC ASSESSMENT 1584.”

Form 990EZ, Part I, Line 16

“GROUNDS KEEPING 25200.”

Form 990EZ, Part I, Line 16

“OFFICE SUPPLIES 142.”

Form 990EZ, Part I, Line 16

“Open and close expense 8663.”

Form 990EZ, Part I, Line 16

“GROUNDS REPAIRS”

Form 990EZ, Part I, Line 16

“GENERAL REPAIRS 4706.”

Form 990EZ, Part I, Line 16

“Advertising and promotion 38.”

Form 990EZ, Part I, Line 16

“Computer and internet expenses”

Form 990EZ, Part I, Line 16

“EQUIPMENT EXPENSE 116.”

Form 990EZ, Part I, Line 16

“FENCE BEAUTIFICATION”

Form 990EZ, Part I, Line 16

“MISCELLANEOUS 188.”

Form 990EZ, Part I, Line 16

“PARTS & TOOLS”

Form 990EZ, Part I, Line 16

“RENT EXPENSE 260.”

Form 990EZ, Part I, Line 16

“Depreciation 138.”

Raw XML Appendix172 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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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0PALACIOS
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IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd077465
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IRS990EZ/InfoInScheduleOPartIInd0X
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0HOMER I APARICIO JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KEVIN HARVEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2WANDA A JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CATHY G HUNTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MONICA DUNN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JAMES R MILAM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6CARLTON SEXTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7LINH CHAU
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SEC/TREAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
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IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt047229
IRS990EZ/PrimaryExemptPurposeTxt0CEMETERY ASSOCIATION
IRS990EZ/PrintingPublicationsPostageAmt0320
IRS990EZ/ProgramServiceRevenueAmt044918
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE CEMETERY SPACES FOR COMMUNITY OF APPROXIMATELY5100 RESIDENTS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt057149
IRS990EZ/TotalRevenueAmt059791
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TRACTOR EXPENSE 89.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LIABILITY INSURANCE 912.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SUPPLIES 893.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PERPETUAL CARE COSTS 4300.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PCC ASSESSMENT 1584.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GROUNDS KEEPING 25200.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OFFICE SUPPLIES 142.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OPEN AND CLOSE EXPENSE 8663.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8GROUNDS REPAIRS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9GENERAL REPAIRS 4706.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10ADVERTISING AND PROMOTION 38.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11COMPUTER AND INTERNET EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12EQUIPMENT EXPENSE 116.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13FENCE BEAUTIFICATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14MISCELLANEOUS 188.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15PARTS & TOOLS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt16RENT EXPENSE 260.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt17Depreciation 138.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 16
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc16Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc17Form 990EZ, Part I, Line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HOMER I APARICIO JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02817850398
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PALACIOS CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PALA
ReturnHeader/Filer/EIN0741459700
ReturnHeader/Filer/PhoneNum02817850398
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1119
ReturnHeader/Filer/USAddress/CityNm0PALACIOS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd0774651119
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0474870293
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ABSOLUTE ACCOUNTING & TAX SERVICES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01904 LONGMIRE RD SUITE 702
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CONROE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd077304
ReturnHeader/PreparerPersonGrp/PhoneNum09366473926
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Kristy Law
ReturnHeader/ReturnTs02025-11-14T14:49:38-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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