Liabilities / Assets
76th percentile
Tied with the lowest-debt nonprofits in its peer group.
Daniel Cemetery Association Trust
EIN 75-6007238 • 501(c)13 • Dallas, TX
Profile
CEMETARY MAINTENANCE
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
77th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
71st percentile
Higher net margin than 71% of similar nonprofits.
Top Officer Pay
82nd percentile
Higher top officer pay than 82% of similar nonprofits.
Top officer pay equals 16.9% of source-year revenue.
Asset Growth
58th percentile
Faster asset growth than 58% of similar nonprofits.
Revenue Growth
90th percentile
Faster revenue growth than 90% of similar nonprofits.
Balance Sheet
Assets
Up$186,890
Up $4,201 (+2.3%) from 2023
Liabilities
Flat$0
Flat from 2023
Net Assets
Up$186,890
Up $4,201 (+2.3%) from 2023
Revenue
Up$11,150
Up $5,527 (+98%) from 2023
Expenses
Down$6,778
Down $320 (-4.5%) from 2023
Net Income
Up$4,372
Up $5,847 (+396%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $186,890
- Liabilities
- $0
- Net assets
- $186,890
- Revenue
- $11,150
- Expenses
- $6,778
- Net income
- $4,372
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 2, 2025
- Return Version
- 2024v5.1
- Gross Receipts
- $71,532
Mission and Program Overview
Mission
CEMETARY MAINTENANCE
Program Services
| Description | Grants | Expenses |
|---|---|---|
| DANIEL CEMETERY MAINTENANCE | - | $4,000 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| - | Trustee | - | $1,883 | - | $1,883 |
Filing and Contact Details
Filer
- Filer Name
- Daniel Cemetery Association Trust
- EIN
- 75-6007238
- Phone
- 8888663275
- Address
- PO BOX 653067, DALLAS, TX 75265-3067
Signing Officer
- Name
- Bank of America N a
- Title
- Managing Director
- Phone
- 8888663275
- Signed
- 2025-05-02
Supplemental Narrative
Additional Explanations
Part IV
“Average hours per week - The compensation shown on the return that is paid to Bank of America, N.A. as corporate trustee is not calculated based upon an hourly rate for time spent by the trustee; rather, Bank of America's compensation as corporate trustee is calculated using a market value fee schedule. The trust officer's time spent performing administrative responsibilities for this foundation averages one hour per week. In addition, time is spent by other”
Part IV
“(continued) - staff members for recordkeeping, investment management, income collection, rendering statements and accountings, regulatory reporting, regulatory compliance, and tax services.”
Form 990-EZ, Part I, Line 16
“Other Allocable Expense-Principal 11 Other Allocable Expense-Income 11 Foreign Taxes 1 TAX PREPARATION FEE - BOA 800 Foreign Taxes on Qualified Foreign 44 Foreign Taxes on Nonqualified Forei 28”
Form 990-EZ, Part I, Line 20
“ROUNDING 4”
Form 990-EZ, Part I, Line 20
“Ctf adj 27 mutual funds adjustment 148”
Raw XML Appendix97 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/BusinessName/BusinessNameLine1Txt | 0 | BANK OF AMERICA N A |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8888663275 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | P O BOX 653067 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | DALLAS |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 752653067 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 182689 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 186890 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 60382 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 4372 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 182689 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 186890 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 2695 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 4000 |
| IRS990EZ/GrossReceiptsAmt | 0 | 71532 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 8455 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 182689 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 186890 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 182689 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 186890 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine1Txt | 0 | BANK OF AMERICA NA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 1883 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -171 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 895 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | CEMETARY MAINTENANCE |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | DANIEL CEMETERY MAINTENANCE |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 4000 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 1883 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 63077 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | TX |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 6778 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 4000 |
| IRS990EZ/TotalRevenueAmt | 0 | 11150 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/WebsiteAddressTxt | 0 | NONE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Average hours per week - The compensation shown on the return that is paid to Bank of America, N.A. as corporate trustee is not calculated based upon an hourly rate for time spent by the trustee; rather, Bank of America's compensation as corporate trustee is calculated using a market value fee schedule. The trust officer's time spent performing administrative responsibilities for this foundation averages one hour per week. In addition, time is spent by other |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | (continued) - staff members for recordkeeping, investment management, income collection, rendering statements and accountings, regulatory reporting, regulatory compliance, and tax services. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Other Allocable Expense-Principal 11 Other Allocable Expense-Income 11 Foreign Taxes 1 TAX PREPARATION FEE - BOA 800 Foreign Taxes on Qualified Foreign 44 Foreign Taxes on Nonqualified Forei 28 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ROUNDING 4 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CTF ADJ 27 MUTUAL FUNDS ADJUSTMENT 148 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part IV |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part IV |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part I, Line 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990-EZ, Part I, Line 20 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | BANK OF AMERICA N A |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | MANAGING DIR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8888663275 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-02 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | DANIEL CEMETERY ASSOCIATION TRUST |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | DANI |
| ReturnHeader/Filer/EIN | 0 | 756007238 |
| ReturnHeader/Filer/PhoneNum | 0 | 8888663275 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 653067 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | DALLAS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TX |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 752653067 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/ReturnTs | 0 | 2025-05-02T12:01:25-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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