Civic Intelligence

The J S Parker Cemetery Association

EIN 84-0534200 • 501(c)13 • Georgetown, SC

Pub. 78 Eligible990-N Coverage

Profile

Provide burial sites and other services as they pertain to the human dead.

79 Sweet Grass LnGeorgetown, SC 29440
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

59th percentile

23%

Higher net margin than 59% 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

86th percentile

12%

Faster asset growth than 86% of similar nonprofits.

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

Revenue Growth

77th percentile

43%

Faster revenue growth than 77% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$465,228

Up $48,018 (+12%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$465,228

Up $48,018 (+12%) from 2023

Operations
Liabilities / Revenue76th percentileNet Margin59th percentile

Revenue

Up

$207,327

Up $62,307 (+43%) from 2023

Expenses

Up

$159,309

Up $10,811 (+7.3%) from 2023

Net Income

Up

$48,018

Up $51,496 (+1481%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth86th percentile

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

$600K$400K$200K$0Assets 2019: $346,678Liabilities 2019: $0Net Assets 2019: $346,6782019Assets 2020: $378,221Liabilities 2020: $0Net Assets 2020: $378,2212020Assets 2021: $400,771Liabilities 2021: $0Net Assets 2021: $400,7712021Assets 2022: $420,688Liabilities 2022: $0Net Assets 2022: $420,6882022Assets 2023: $417,210Liabilities 2023: $0Net Assets 2023: $417,2102023Assets 2024: $465,228Liabilities 2024: $0Net Assets 2024: $465,2282024

Highlighted filing

2024

Assets$465,228
Liabilities$0
Net Assets$465,228
Open 2024 Filing

Operations Trend

Revenue Growth77th percentile

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

$300K$200K$100K$0-$100KRevenue 2019: $96,341Expenses 2019: $41,662Net Income 2019: $54,6792019Revenue 2020: $83,349Expenses 2020: $52,645Net Income 2020: $30,7042020Revenue 2021: $98,070Expenses 2021: $75,520Net Income 2021: $22,5502021Revenue 2022: $192,628Expenses 2022: $172,711Net Income 2022: $19,9172022Revenue 2023: $145,020Expenses 2023: $148,498Net Income 2023: -$3,4782023Revenue 2024: $207,327Expenses 2024: $159,309Net Income 2024: $48,0182024

Highlighted filing

2024

Revenue$207,327
Expenses$159,309
Net Income$48,018
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$465,228
Liabilities
$0
Net assets
$465,228
Revenue
$207,327
Expenses
$159,309
Net income
$48,018
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.65$0.00$4.65$2.07$1.59$0.48
2023Detailed filing. Detailed filing data is available for this year.$4.17$0.00$4.17$1.45$1.48$0.03
2022Detailed filing. Detailed filing data is available for this year.$4.21$0.00$4.21$1.93$1.73$0.20
2021Detailed filing. Detailed filing data is available for this year.$4.01$0.00$4.01$0.98$0.76$0.23
2020Detailed filing. Detailed filing data is available for this year.$3.78$0.00$3.78$0.83$0.53$0.31
2019Detailed filing. Detailed filing data is available for this year.$3.47$0.00$3.47$0.96$0.42$0.55
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 9, 2025
Return Version
2024v5.0
Gross Receipts
$289,147
Mission and Program Overview

Mission

Provide burial sites and other services as they pertain to the human dead.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$417,210$465,228▲ $48,018
Investments in Publicly Traded Securities$198,131$243,365▲ $45,234
Inventories for Sale or Use$213,831$203,182▼ $10,649
Cash and Non-Interest-Bearing Accounts$5,248$18,681▲ $13,433
Total Assets$417,210$465,228▲ $48,018
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$417,210$465,228▲ $48,018
Total Liabilities and Net Assets / Fund Balance$417,210$465,228▲ $48,018

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements-$77,002$77,002
Compensation and Service Providers
Top Officer Pay73rd percentile

Board Members and Trustees

NameTitle
Sharon WalldenPresident
Eileen EverittBoard Member
Rick SmithBoard Member
Rob TinnesBoard Member
Amy MillerSecretary/tr
Aric WallenVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$189,407
Investment Income
$17,920
Other Revenue
$0
Change in Net Assets
$48,018
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$159,309
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$129,491
Fees for Services Management---$13,000
Insurance---$2,708
Fees for Service Investment Mgmnt Fees---$1,916
All Other Expenses---$1,450
Other Expenses---$1,416
Fees for Services Accounting---$985
Office Expenses---$249
Fees for Services Legal---$149
Total Functional Expenses$0$0$0$159,309
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“YES”

Form 990, Page 6, Part VI, Line 7A

“Members are elected by ballot at the annual meeting of the corporation.”

Form 990, Page 6, Part VI, Line 11B

“The treasurer reviews and reports to the governing body before the return is filed.”

Form 990, Page 6, Part VI, Line 19

“No docoments disclosed to the public.”

Filing and Contact Details

Filer

Filer Name
The J S Parker Cemetery Association
EIN
84-0534200
Phone
9705542338
Address
79 SWEET GRASS LN, GEORGETOWN, SC 29440

Signing Officer

Name
Amy Miller
Title
Secretary/treasurer
Signed
2025-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Miller
Formed
1959
Legal Domicile
Co
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Schaefer Lapp & Samples Cpas
Address
PO BOX 1125, FORT MORGAN, CO 80701-1125
Preparer
Teri Lapp CPA
Phone
9708679422
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Maintenance 32,874 0 0 commissions 30,916 0 0 merchandise cost 3,304 0 0 engraving cost 6,569 0 0 military discount 1,565 0 0 monument cost 19,015 0 0 service set up 32,288 0 0 cremation garden cost 460 0 0 consignment 2,500 0 0 total 129,491 0 0”

Raw XML Appendix265 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ARE ELECTED BY BALLOT AT THE ANNUAL MEETING OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TREASURER REVIEWS AND REPORTS TO THE GOVERNING BODY BEFORE THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCOMENTS DISCLOSED TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MAINTENANCE 32,874 0 0 COMMISSIONS 30,916 0 0 MERCHANDISE COST 3,304 0 0 ENGRAVING COST 6,569 0 0 MILITARY DISCOUNT 1,565 0 0 MONUMENT COST 19,015 0 0 SERVICE SET UP 32,288 0 0 CREMATION GARDEN COST 460 0 0 CONSIGNMENT 2,500 0 0 TOTAL 129,491 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT MORGAN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0807011125
ReturnHeader/PreparerPersonGrp/PhoneNum09708679422
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TERI LAPP CPA
ReturnHeader/ReturnTs02025-11-12T17:23:37-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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