Civic Intelligence

Cullman Memory Gardens Cemetery Foundation

EIN 86-3437180 • 501(c)13 • Cullman, AL

Profile

Provide and maintain a final resting place for deceased individuals of the local community

PO Box 964Cullman, AL 35056-0964
Siviq Scores

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

Liabilities / Assets

51st percentile

0.00x

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

501(c)13 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.00x

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

501(c)13 • $1M-$5M nonprofits • Source year 2024

Net Margin

41st percentile

17%

Higher net margin than 41% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

23rd percentile

0.3%

Faster asset growth than 23% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

1st percentile

-80%

Faster revenue growth than 1% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$2,109,587

Up $13,779 (+0.7%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$2,109,587

Up $13,779 (+0.7%) from 2023

Revenue

Up

$81,844

Up $32,746 (+67%) from 2023

Expenses

Up

$68,065

Up $18,322 (+37%) from 2023

Net Income

Up

$13,779

Up $14,424 (+2236%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2021: $51,388Liabilities 2021: $0Net Assets 2021: $51,3882021Assets 2022: $2,096,453Liabilities 2022: $0Net Assets 2022: $2,096,4532022Assets 2023: $2,095,808Liabilities 2023: $0Net Assets 2023: $2,095,8082023Assets 2024: $2,109,587Liabilities 2024: $0Net Assets 2024: $2,109,5872024

Highlighted filing

2024

Assets$2,109,587
Liabilities$0
Net Assets$2,109,587

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2021: $72,399Expenses 2021: $21,011Net Income 2021: $51,3882021Revenue 2022: $2,073,080Expenses 2022: $28,015Net Income 2022: $2,045,0652022Revenue 2023: $49,098Expenses 2023: $49,743Net Income 2023: -$6452023Revenue 2024: $81,844Expenses 2024: $68,065Net Income 2024: $13,7792024

Highlighted filing

2024

Revenue$81,844
Expenses$68,065
Net Income$13,779

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 7, 2025
Return Version
2024v5.2
Gross Receipts
$81,844
Mission and Program Overview

Mission

Provide & maintain a final resting place

Provide and maintain a final resting place for deceased individuals of the local community

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$1,702,000$1,697,590▼ $4,410
Land, Buildings, and Equipment, Net$346,000$349,582▲ $3,582
Cash and Non-Interest-Bearing Accounts$47,808$42,415▼ $5,393
Savings and Temporary Cash Investments-$20,000-
Total Assets$2,095,808$2,109,587▲ $13,779
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,095,808$2,109,587▲ $13,779
Total Net Assets Fund Balance$2,095,808$2,109,587▲ $13,779
Total Liabilities and Net Assets / Fund Balance$2,095,808$2,109,587▲ $13,779

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$92,000$8,000-
Land$250,000--
Equipment$7,582--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Amy WalkerPresident
Ron FoustVice President
Neil CulpepperDirector
Jerry SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$35,008
Program Service Revenue
$46,836
Investment Income
$0
Other Revenue
$0
All Other Contributions
$35,008
Change in Net Assets
$13,779
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$68,065
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
Other Expenses$4,410$732-$4,410
Depreciation Depletion-$4,000-$4,000
Fees for Services Accounting-$2,100-$2,100
Insurance-$398-$398
Office Expenses-$73-$73
Total Functional Expenses$26,722$41,343$0$68,065
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
Yes
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 governing body review Part VI line 11

There are less than 50 transactions per year. The board is able to review and approve all transactions and the 990 is presented annually for approval. Any conflict of interest is reviewed as transactions are reviewed.

Governing documents etc available to public Part VI line 19

All documents available upon request.

Filing and Contact Details

Filer

Filer Name
Cullman Memory Gardens Cemetery Foundation
EIN
86-3437180
In Care Of
% AMY WALKER
Phone
2567081421
Address
PO BOX 964, Cullman, AL 35056-0964

Signing Officer

Name
Amy Walker
Title
President
Phone
2567081421
Signed
2025-11-07

Organization Details

Formed
2021
Legal Domicile
Al
Voting Board Members
0
Independent Board Members
0
Employees
0
Raw XML Appendix275 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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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/Filer/EIN0863437180
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ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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