Civic Intelligence

Center Point Cemetery Assoc Inc

EIN 88-2386305 • 501(c)13 • Temple, GA

Profile

Cemetery

2048 Center Point RoadTemple, GA 30179
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

10th percentile

-76%

Higher net margin than 10% 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

9th percentile

-20%

Faster asset growth than 9% of similar nonprofits.

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

Revenue Growth

23rd percentile

-24%

Faster revenue growth than 23% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$133,811

Down $34,251 (-20%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$133,811

Down $34,251 (-20%) from 2023

Operations
Liabilities / Revenue76th percentileNet Margin10th percentile

Revenue

Down

$45,138

Down $14,347 (-24%) from 2023

Expenses

Up

$79,389

Up $76,064 (+2288%) from 2023

Net Income

Down

-$34,251

Down $90,411 (-161%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth9th percentile

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

$200K$150K$100K$50K$0Assets 2022: $111,902Liabilities 2022: $0Net Assets 2022: $111,9022022Assets 2023: $168,062Liabilities 2023: $0Net Assets 2023: $168,0622023Assets 2024: $133,811Liabilities 2024: $0Net Assets 2024: $133,8112024

Highlighted filing

2024

Assets$133,811
Liabilities$0
Net Assets$133,811
Open 2024 Filing

Operations Trend

Revenue Growth23rd percentile

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

$150K$100K$50K$0-$50KRevenue 2022: $115,753Expenses 2022: $3,851Net Income 2022: $111,9022022Revenue 2023: $59,485Expenses 2023: $3,325Net Income 2023: $56,1602023Revenue 2024: $45,138Expenses 2024: $79,389Net Income 2024: -$34,2512024

Highlighted filing

2024

Revenue$45,138
Expenses$79,389
Net Income-$34,251
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$133,811
Liabilities
$0
Net assets
$133,811
Revenue
$45,138
Expenses
$79,389
Net income
-$34,251
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.34$0.45$0.79$0.34
2023Detailed filing. Detailed filing data is available for this year.$1.68$0.00$1.68$0.59$0.03$0.56
2022Detailed filing. Detailed filing data is available for this year.$1.12$0.00$1.12$1.16$0.04$1.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 30, 2025
Return Version
2024v5.1
Gross Receipts
$45,138
Mission and Program Overview

Mission

Cemetery

Program Services

DescriptionGrantsExpenses
Cemetery-$0
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ralph ParrishPresident Director-$0--
Moses SpenceDirector-$0--
Johnny LevansDirector-$0--
Hugh BassDirector-$0--
Gene McGukinSecreterydirector-$0--
Stacy MartinDirector-$0--
Filing and Contact Details

Filer

Filer Name
Center Point Cemetery Assoc Inc
EIN
88-2386305
In Care Of
% Eugene McGukin
Phone
4047139031
Address
2048 Center Point Road, Temple, GA 30179

Signing Officer

Name
Eugene Mcgukin
Title
Secretary
Phone
7705623866
Signed
2025-04-30
Discuss with paid preparer
No

Preparer

Firm
Tax Express of Ga Inc
Address
383 Carrollton Street, Temple, GA 30179
Preparer
Gene Mcgukin
Phone
7705623866
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountGrass Cutting 3,870Office Expenses 27Land improvements 75,492”

Raw XML Appendix126 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/PersonNm0Ralph Parrish
IRS990EZ/BooksInCareOfDetail/PhoneNum04047139031
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02048 Center Point Road
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Temple
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd030179
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt060553
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt026302
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt045138
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-34251
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0168062
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0133811
IRS990EZ/GrossReceiptsAmt045138
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt0107509
IRS990EZ/LandAndBuildingsGrp/EOYAmt0107509
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0168062
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0133811
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0168062
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0133811
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Ralph Parrish
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Moses Spence
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Johnny Levans
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Hugh Bass
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Gene McGukin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Stacy Martin
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SecreteryDirector
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt079389
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Cemetery
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Cemetery
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0GA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt079389
IRS990EZ/TotalRevenueAmt045138
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountGrass Cutting 3,870Office Expenses 27Land improvements 75,492
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0EUGENE MCGUKIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/PhoneNum07705623866
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Center Point Cemetery Assoc Inc
ReturnHeader/Filer/BusinessNameControlTxt0CENT
ReturnHeader/Filer/EIN0882386305
ReturnHeader/Filer/InCareOfNm0% Eugene McGukin
ReturnHeader/Filer/PhoneNum04047139031
ReturnHeader/Filer/USAddress/AddressLine1Txt02048 Center Point Road
ReturnHeader/Filer/USAddress/CityNm0Temple
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030179
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203624945
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Tax Express of Ga Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0383 Carrollton Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Temple
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030179
ReturnHeader/PreparerPersonGrp/PhoneNum07705623866
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GENE MCGUKIN
ReturnHeader/ReturnTs02025-05-08T08:28:07-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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