Civic Intelligence

Prospect Church Cemetery Association Inc.

EIN 83-3642727 • 501(c)13 • Athens, GA

Pub. 78 Eligible

Profile

operate and maintain cemetery

299 Roquemore RdAthens, GA 30607
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

76th percentile

0.00x

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

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

Net Margin

8th percentile

-111%

Higher net margin than 8% 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

27th percentile

-2.4%

Faster asset growth than 27% of similar nonprofits.

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

Revenue Growth

47th percentile

1.4%

Faster revenue growth than 47% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$101,166

Down $2,493 (-2.4%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$101,166

Down $2,493 (-2.4%) from 2023

Operations
Liabilities / Revenue76th percentileNet Margin8th percentile

Revenue

Up

$2,250

Up $30 (+1.4%) from 2023

Expenses

Down

$4,743

Down $315 (-6.2%) from 2023

Net Income

Up

-$2,493

Up $345 (+12%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth27th percentile

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

$150K$100K$50K$0Assets 2019: $117,571Liabilities 2019: $0Net Assets 2019: $117,5712019Assets 2020: $113,883Liabilities 2020: $0Net Assets 2020: $113,8832020Assets 2021: $109,940Liabilities 2021: $0Net Assets 2021: $109,9402021Assets 2022: $106,497Liabilities 2022: $0Net Assets 2022: $106,4972022Assets 2023: $103,659Liabilities 2023: $0Net Assets 2023: $103,6592023Assets 2024: $101,166Liabilities 2024: $0Net Assets 2024: $101,1662024

Highlighted filing

2024

Assets$101,166
Liabilities$0
Net Assets$101,166
Open 2024 Filing

Operations Trend

Revenue Growth47th percentile

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

$150K$100K$50K$0-$50KRevenue 2019: $123,308Expenses 2019: $5,737Net Income 2019: $117,5712019Revenue 2020: $400Expenses 2020: $4,088Net Income 2020: -$3,6882020Revenue 2021: $800Expenses 2021: $4,743Net Income 2021: -$3,9432021Revenue 2022: $1,150Expenses 2022: $4,593Net Income 2022: -$3,4432022Revenue 2023: $2,220Expenses 2023: $5,058Net Income 2023: -$2,8382023Revenue 2024: $2,250Expenses 2024: $4,743Net Income 2024: -$2,4932024

Highlighted filing

2024

Revenue$2,250
Expenses$4,743
Net Income-$2,493
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$101,166
Liabilities
$0
Net assets
$101,166
Revenue
$2,250
Expenses
$4,743
Net income
-$2,493
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$0.02$0.05$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$0.02$0.05$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$0.01$0.05$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.10$0.01$0.05$0.04
2020Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$0.00$0.04$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.18$0.00$1.18$1.23$0.06$1.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 22, 2025
Return Version
2024v5.1
Gross Receipts
$2,250
Mission and Program Overview

Mission

operate and maintain cemetery

Program Services

DescriptionGrantsExpenses
Operation and maintenance of cemetery at Prospect United Methodist Church-$0
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Greg TolbertDirector-$0--
Jim ColeDirector-$0--
Susan SlaytonDirector-$0--
Filing and Contact Details

Filer

Filer Name
Prospect Church Cemetery Association Inc
EIN
83-3642727
In Care Of
% Greg Tolbert
Phone
7065404116
Address
299 Roquemore Rd, Athens, GA 30607

Signing Officer

Name
Greg Tolbert
Title
Director
Phone
7065404116
Signed
2025-04-22
Discuss with paid preparer
No

Preparer

Firm
Cash Accounting
Address
PO Box 5203, Athens, GA 30604
Preparer
Samuel Cash
Phone
7063198176
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountInsurance 543”

Raw XML Appendix129 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/PersonNm0Greg Tolbert
IRS990EZ/BooksInCareOfDetail/PhoneNum07065404116
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0299 Roquemore Rd
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Athens
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd030607
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0103659
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0101166
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt02250
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-2493
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0103659
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0101166
IRS990EZ/GrossReceiptsAmt02250
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0103659
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0101166
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0103659
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0101166
IRS990EZ/OccupancyRentUtltsAndMaintAmt04200
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Greg Tolbert
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Jim Cole
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Susan Slayton
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt0543
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0operate and maintain cemetery
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Operation and maintenance of cemetery at Prospect United Methodist Church
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt04743
IRS990EZ/TotalRevenueAmt02250
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleA/First5Years509Ind0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt02250
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt02220
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01150
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0800
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0400
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt06820
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportTotal509Amt06820
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt02250
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt02220
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01150
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0800
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0400
IRS990ScheduleA/Total509Grp/TotalAmt06820
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02250
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt02220
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01150
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0800
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0400
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt06820
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountInsurance 543
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0GREG TOLBERT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/PhoneNum07065404116
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Prospect Church Cemetery Association Inc
ReturnHeader/Filer/BusinessNameControlTxt0PROS
ReturnHeader/Filer/EIN0833642727
ReturnHeader/Filer/InCareOfNm0% Greg Tolbert
ReturnHeader/Filer/PhoneNum07065404116
ReturnHeader/Filer/USAddress/AddressLine1Txt0299 Roquemore Rd
ReturnHeader/Filer/USAddress/CityNm0Athens
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030607
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271955641
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Cash Accounting
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 5203
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Athens
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030604
ReturnHeader/PreparerPersonGrp/PhoneNum07063198176
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SAMUEL CASH
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-04-24T09:27:05-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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