Civic Intelligence

Oak Forest Cemetery Inc

EIN 93-3475405 • 501(c)13 • Candler, NC

Profile

CEMETARY CARE AND UPKEEP

PO Box 648Candler, NC 28715

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

45th percentile

37%

Higher net margin than 45% of similar nonprofits.

NTEE Y50 • <$500k nonprofits • Source year 2025

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE Y50 • <$500k nonprofits • Source year 2025

Asset Growth

49th percentile

1.3%

Faster asset growth than 49% of similar nonprofits.

NTEE Y • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

3rd percentile

-92%

Faster revenue growth than 3% of similar nonprofits.

NTEE Y • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$132,459

Up $1,645 (+1.3%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$132,459

Up $1,645 (+1.3%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin45th percentile

Revenue

Down

$4,497

Down $49,717 (-92%) from 2024

Expenses

Up

$2,852

Up $552 (+24%) from 2024

Net Income

Down

$1,645

Down $50,269 (-97%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth49th percentile

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

$150K$100K$50K$0Assets 2023: $78,900Net Assets 2023: $78,9002023Assets 2024: $130,814Net Assets 2024: $130,8142024Assets 2025: $132,459Net Assets 2025: $132,4592025

Highlighted filing

2025

Assets$132,459
Liabilities-
Net Assets$132,459
Open 2025 Filing

Operations Trend

Revenue Growth3rd percentile

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

$80K$60K$40K$20K$0Revenue 2023: $80,000Expenses 2023: $1,100Net Income 2023: $78,9002023Revenue 2024: $54,214Expenses 2024: $2,300Net Income 2024: $51,9142024Revenue 2025: $4,497Expenses 2025: $2,852Net Income 2025: $1,6452025

Highlighted filing

2025

Revenue$4,497
Expenses$2,852
Net Income$1,645
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$132,459
Liabilities
-
Net assets
$132,459
Revenue
$4,497
Expenses
$2,852
Net income
$1,645
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.32$1.32$0.04$0.03$0.02
2024Detailed filing. Detailed filing data is available for this year.$1.31$1.31$0.54$0.02$0.52
2023Detailed filing. Detailed filing data is available for this year.$0.79$0.79$0.80$0.01$0.79
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 12, 2026
Return Version
2025v4.0
Gross Receipts
$4,497
Mission and Program Overview

Mission

CEMETARY CARE AND UPKEEP

Program Services

DescriptionGrantsExpenses
THE ORGANIZATION IS FORMED TO PROVIDE CARE AND UPKEEP FOR A CEMETARY LOCATED IN CANDLER, NC FORMERLY OWNED AND CARED FOR BY OAK FOREST PRESBYTERIAN CHURCH, WHICH CLOSED IN 2023.--
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHAEL BROOKSHIREChair-$0--
OSCAR E STARNES IVVice Chair-$0--
STELLA TAYLORSecretary-$0--
WAYNE CALDWELLTreasurer-$0--
JANE FAWCETTDirector-$0--
ROBBIE DEMPSEYDirector-$0--
Filing and Contact Details

Filer

Filer Name
Oak Forest Cemetery Inc
EIN
93-3475405
Phone
8282308763
Address
PO BOX 648, CANDLER, NC 28715

Signing Officer

Name
Wayne Caldwell
Title
Treasurer
Phone
8282308763
Signed
2026-02-12
Discuss with paid preparer
Yes

Preparer

Firm
Canipewhitney Pc
Address
PO BOX 908, SKYLAND, NC 28776-0908
Preparer
Rufus W Dollar
Phone
8286762505
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses bank service fees 27 insurance 400 mowing 1,925 total 2,352”

Raw XML Appendix101 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/PersonNm0WAYNE CALDWELL
IRS990EZ/BooksInCareOfDetail/PhoneNum08282308763
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 648
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CANDLER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NC
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd028715
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0130814
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0132459
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0450
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt01645
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0500
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0130814
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0132459
IRS990EZ/GrossReceiptsAmt04497
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt03647
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0130814
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0132459
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0130814
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0132459
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MICHAEL BROOKSHIRE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1OSCAR E STARNES IV
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2STELLA TAYLOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3WAYNE CALDWELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JANE FAWCETT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5ROBBIE DEMPSEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE CHAIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt02352
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0CEMETARY CARE AND UPKEEP
IRS990EZ/ProgramServiceRevenueAmt0400
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ORGANIZATION IS FORMED TO PROVIDE CARE AND UPKEEP FOR A CEMETARY LOCATED IN CANDLER, NC FORMERLY OWNED AND CARED FOR BY OAK FOREST PRESBYTERIAN CHURCH, WHICH CLOSED IN 2023.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt02852
IRS990EZ/TotalRevenueAmt04497
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES BANK SERVICE FEES 27 INSURANCE 400 MOWING 1,925 TOTAL 2,352
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0WAYNE CALDWELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08282308763
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OAK FOREST CEMETERY INC
ReturnHeader/Filer/BusinessNameControlTxt0OAKF
ReturnHeader/Filer/EIN0933475405
ReturnHeader/Filer/PhoneNum08282308763
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 648
ReturnHeader/Filer/USAddress/CityNm0CANDLER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028715
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0815094615
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CANIPEWHITNEY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 908
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SKYLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0287760908
ReturnHeader/PreparerPersonGrp/PhoneNum08286762505
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RUFUS W DOLLAR
ReturnHeader/ReturnTs02026-02-13T09:12:01-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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