Civic Intelligence

Sunset Cemetery Association

EIN 74-2230427 • 501(c)13 • Mountain Home, TX

Pub. 78 Eligible990-N Coverage

Profile

Memorial cemetery operate and maintain

P O Box 73Mountain Home, TX 78058
Siviq Scores

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

Liabilities / Assets

76th percentile

0.00x

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

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

Liabilities / Revenue

77th percentile

0.00x

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

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

Net Margin

7th percentile

-136%

Higher net margin than 7% of similar nonprofits.

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

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

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

Asset Growth

20th percentile

-4.6%

Faster asset growth than 20% of similar nonprofits.

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

Revenue Growth

54th percentile

6.7%

Faster revenue growth than 54% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$97,969

Down $4,710 (-4.6%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$97,969

Down $4,710 (-4.6%) from 2023

Operations
Liabilities / Revenue77th percentileNet Margin7th percentile

Revenue

Up

$3,470

Up $217 (+6.7%) from 2023

Expenses

Up

$8,180

Up $4,796 (+142%) from 2023

Net Income

Down

-$4,710

Down $4,579 (-3495%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth20th percentile

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

$150K$100K$50K$0Assets 2016: $12,000Liabilities 2016: $02016Assets 2023: $102,679Liabilities 2023: $0Net Assets 2023: $102,6792023Assets 2024: $97,969Liabilities 2024: $0Net Assets 2024: $97,9692024

Highlighted filing

2024

Assets$97,969
Liabilities$0
Net Assets$97,969
Open 2024 Filing

Operations Trend

Revenue Growth54th percentile

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

$10K$5.0K$0-$5.0KRevenue 2016: $6,000Expenses 2016: $2,100Net Income 2016: $3,9002016Revenue 2023: $3,253Expenses 2023: $3,384Net Income 2023: -$1312023Revenue 2024: $3,470Expenses 2024: $8,180Net Income 2024: -$4,7102024

Highlighted filing

2024

Revenue$3,470
Expenses$8,180
Net Income-$4,710
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$97,969
Liabilities
$0
Net assets
$97,969
Revenue
$3,470
Expenses
$8,180
Net income
-$4,710
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$0.03$0.08$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$0.03$0.03$0.00
2016Summary only. Only limited summary data is available for this year.$0.12$0.00$0.06$0.02$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$3,470
Mission and Program Overview

Mission

Memorial cemetery operate and maintain

Memorial cemetery, operate and maintain

Program Services

DescriptionGrantsExpenses
MAINTENANCE OF MEMORIAL CEMETERY-$6,680
OPERATIONS OF CEMETERY ASSOCIATION-$1,500
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOSEPH DWAYNE SMITHPresident-$0--
CONSTANCE A SMITHVice-President-$0--
Filing and Contact Details

Filer

Filer Name
Sunset Cemetery Association
EIN
74-2230427
In Care Of
% JOE SMITH
Phone
8308663498
Address
P O BOX 73, MOUNTAIN HOME, TX 78058

Signing Officer

Name
Joe Smith
Title
President
Phone
8308663498
Signed
2025-11-10
Discuss with paid preparer
No

Preparer

Firm
Kerr Business Services
Address
924 Jefferson St, Kerrville, TX 78028
Preparer
Traci Moeller E a
Phone
8302577733
Raw XML Appendix124 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0KERR BUSINESS SERVICES
IRS990EZ/BooksInCareOfDetail/PhoneNum08302577733
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0924 JEFFERSON STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0KERRVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd078028
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0102679
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt097969
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt03470
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-4710
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01500
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0102679
IRS990EZ/Form990TotalAssetsGrp/EOYAmt097969
IRS990EZ/GrossReceiptsAmt03470
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0102679
IRS990EZ/NetAssetsOrFundBalancesEOYAmt097969
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0102679
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt097969
IRS990EZ/OccupancyRentUtltsAndMaintAmt06680
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JOSEPH DWAYNE SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CONSTANCE A SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE-PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0MEMORIAL CEMETERY, OPERATE AND MAINTAIN
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MAINTENANCE OF MEMORIAL CEMETERY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1OPERATIONS OF CEMETERY ASSOCIATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt06680
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt11500
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt08180
IRS990EZ/TotalProgramServiceExpensesAmt08180
IRS990EZ/TotalRevenueAmt03470
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt03470
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt03253
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt084672
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt091395
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt05123
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt05123
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
IRS990ScheduleA/PublicSupportPY509Pct01.00000
IRS990ScheduleA/PublicSupportTotal509Amt096518
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt03470
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt03253
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt089795
IRS990ScheduleA/Total509Grp/TotalAmt096518
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt03470
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt03253
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt089795
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt096518
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0JOE SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08308663498
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SUNSET CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SUNS
ReturnHeader/Filer/EIN0742230427
ReturnHeader/Filer/InCareOfNm0% JOE SMITH
ReturnHeader/Filer/PhoneNum08308663498
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 73
ReturnHeader/Filer/USAddress/CityNm0MOUNTAIN HOME
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd078058
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0061836746
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Kerr Business Services
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0924 Jefferson St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Kerrville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd078028
ReturnHeader/PreparerPersonGrp/PhoneNum08302577733
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TRACI MOELLER E A
ReturnHeader/ReturnTs02025-11-11T16:45:41-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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