Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
55th percentile
Higher net margin than 55% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 11.8% of source-year revenue.
Asset Growth
57th percentile
Faster asset growth than 57% of similar nonprofits.
Revenue Growth
71st percentile
Faster revenue growth than 71% of similar nonprofits.
Balance Sheet
Assets
Up$147,536
Up $2,955 (+2.0%) from 2013
Net Assets
$147,536
No earlier filing loaded for comparison.
Liabilities
-
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
Up$50,771
Up $9,810 (+24%) from 2013
Expenses
Up$45,252
Up $4,209 (+10%) from 2013
Net Income
Up$5,519
Up $5,601 (+6830%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2014 to Dec 31, 2014
- Signed
- May 15, 2015
- Return Version
- 2014v5.0
- Gross Receipts
- $50,771
Mission and Program Overview
Mission
CEMETERY ASSOCIATION
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE CEMETERY SPACES FOR A COMMUNITY OF APPROXIMATELY 5100 RESIDENTS. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MONICA DUNN | Sec/Treas | PT | $6,000 | - | $6,000 |
| MARY ANN SEXTON | Manager | PT | $2,400 | - | $2,400 |
| CATHY HUNTER | President | - | $0 | - | - |
| KEVIN HARVEY | Vice-President | - | $0 | - | - |
| LEO ORSAK | Board Member | - | $0 | - | - |
| ROY CARLTON SEXTON | Board Member | - | $0 | - | - |
| HOMER APARICIO | Board Member | - | $0 | - | - |
| JAMES R MILAM JR | Board Member | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Palacios Cemetery Association
- EIN
- 74-1459700
- Phone
- 9792403248
- Address
- PO BOX 1119, PALACIOS, TX 77465-1119
Signing Officer
- Name
- Cathy Hunter
- Title
- President
- Phone
- 9792403248
- Signed
- 2015-05-15
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Lacey B Lowry Ea
- Address
- P O Box 1744, BAY CITY, TX 77404-1744
- Preparer
- Lacey B Lowry Ea
- Phone
- 9792457201
Supplemental Narrative
Additional Explanations
Form 990EZ, Part I, Line 16
“Office expense 384. Tractor expense 2270. Liability insurance 452. Supplies 801. Open and close expense and reimbursments 3720. Perpetual care costs 4535. Pcc assessment 1343. Payroll taxes 1925. Depreciation 1885. Equipment expense 57. Foreign tax paid 7.”
Form 990EZ, Part I, Line 20
“Income from investments held in a grantor-type trust by the state of texas for perpetual care reported above but not distributed during 2014. The palacios cemetery does not have access to trust funds, but reports all income and expenses due to the trust from a grantor-type trust. -2564.”
Form 990EZ, Part II, Line 24
“Depreciable assets - net of depreciation 5553. 3668.”
Form 990, Part IX, Line 24F
“Grounds maintenance supplies”
Raw XML Appendix134 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | MONICA DUNN |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3619202117 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 519 TROUT ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | PALACIOS |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 77465 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 90675 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 95515 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 335 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 5519 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 4273 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 144581 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 147536 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 2457 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 50771 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 7779 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 48353 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 48353 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 144581 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 147536 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 144581 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 147536 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 568 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 6000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 2400 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | CATHY HUNTER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | KEVIN HARVEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | MONICA DUNN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MARY ANN SEXTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | LEO ORSAK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | ROY CARLTON SEXTON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | HOMER APARICIO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | JAMES R MILAM JR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | VICE-PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SEC/TREAS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | MANAGER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 5553 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 3668 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -2564 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 17379 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | CEMETERY ASSOCIATION |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 232 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 40200 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE CEMETERY SPACES FOR A COMMUNITY OF APPROXIMATELY 5100 RESIDENTS. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 22800 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 2457 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | TX |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 45252 |
| IRS990EZ/TotalRevenueAmt | 0 | 50771 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | OFFICE EXPENSE 384. TRACTOR EXPENSE 2270. LIABILITY INSURANCE 452. SUPPLIES 801. OPEN AND CLOSE EXPENSE AND REIMBURSMENTS 3720. PERPETUAL CARE COSTS 4535. PCC ASSESSMENT 1343. PAYROLL TAXES 1925. DEPRECIATION 1885. EQUIPMENT EXPENSE 57. FOREIGN TAX PAID 7. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | INCOME FROM INVESTMENTS HELD IN A GRANTOR-TYPE TRUST BY THE STATE OF TEXAS FOR PERPETUAL CARE REPORTED ABOVE BUT NOT DISTRIBUTED DURING 2014. THE PALACIOS CEMETERY DOES NOT HAVE ACCESS TO TRUST FUNDS, BUT REPORTS ALL INCOME AND EXPENSES DUE TO THE TRUST FROM A GRANTOR-TYPE TRUST. -2564. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DEPRECIABLE ASSETS - NET OF DEPRECIATION 5553. 3668. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | GROUNDS MAINTENANCE SUPPLIES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990EZ, Part I, Line 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990EZ, Part II, Line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part IX, Line 24f |
| ReturnHeader/BuildTS | 0 | 2016-02-25 16:41:14Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CATHY HUNTER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9792403248 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2015-05-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PALACIOS CEMETERY ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PALA |
| ReturnHeader/Filer/EIN | 0 | 741459700 |
| ReturnHeader/Filer/PhoneNum | 0 | 9792403248 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 1119 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PALACIOS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 774651119 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | LACEY B LOWRY EA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | P O Box 1744 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | BAY CITY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 774041744 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9792457201 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2015-05-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LACEY B LOWRY EA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2015-05-15T06:20:25-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2014-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2014-12-31 |
| ReturnHeader/TaxYr | 0 | 2014 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $147,536
- Liabilities
- -
- Net assets
- $147,536
- Revenue
- $50,771
- Expenses
- $45,252
- Net income
- $5,519