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SHADY GROVE CEMETERY ASSOC: Form 990PF, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
SHADY GROVE CEMETERY ASSOC (EIN 37-1610402)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-10-28
IRS object ID
202233019349100343
Schema version
2021v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2022-10-28T10:27:00-00:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN453251417PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1MICHELLE C PHILLIPS CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line11803 E POLK SUITE 105AddressLine1Txt
CityBURNETCityNm
State AbbreviationTXStateAbbreviationCd
ZIP78611ZIPCd
FieldValueIRS element (for citing)
Return Type990PFReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN371610402EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1SHADY GROVE CEMETERY ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSHADBusinessNameControlTxt
Phone5123552721PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO Box 236AddressLine1Txt
CityBERTRAMCityNm
State AbbreviationTXStateAbbreviationCd
ZIP78605ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMARY E BARTONPersonNm
Person TitleSECRETARY TREASURERPersonTitleTxt
Phone5123552721PhoneNum
Signature2022-10-28SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMARYPersonFirstNm
Person LastBARTONPersonLastNm

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHELLE C PHILLIPSPreparerPersonNm
PTINP00384829PTIN
Phone5127150109PhoneNum
Preparation2022-10-28PreparationDt
Self EmployedYes (X)SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer2TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$245,502FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$7,760ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$2,773InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$2,773InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$2,773InterestOnSavingsAdjNetIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Other Income Rev And Expnss$955OtherIncomeRevAndExpnssAmt
Other Income Net Invst Incm$955OtherIncomeNetInvstIncmAmt
Other Income Adj Net Incm$955OtherIncomeAdjNetIncmAmt
Total Rev And Expnss$11,488TotalRevAndExpnssAmt
Total Net Invst Incm$3,728TotalNetInvstIncmAmt
Total Adj Net Incm$3,728TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$500AccountingFeesRevAndExpnssAmt
Accounting Fees Adj Net Incm$500AccountingFeesAdjNetIncmAmt
Accounting Fees Chrtbl Prps$500AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$51TaxesRevAndExpnssAmt
Taxes Net Invst Incm$51TaxesNetInvstIncmAmt
Taxes Adj Net Incm$51TaxesAdjNetIncmAmt
Taxes Dsbrs Chrtbl$51TaxesDsbrsChrtblAmt
Occupancy Rev And Expnss$546OccupancyRevAndExpnssAmt
Occupancy Adj Net Incm$546OccupancyAdjNetIncmAmt
Occupancy Dsbrs Chrtbl$546OccupancyDsbrsChrtblAmt
Other Expenses Rev And Expnss$720OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$25OtherExpensesNetInvstIncmAmt
Other Expenses Adj Net Incm$720OtherExpensesAdjNetIncmAmt
Other Expenses Dsbrs Chrtbl$720OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$1,817TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$76TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$1,817TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$1,817TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$0ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$0ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$1,817TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$76TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$1,817TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$1,817TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$9,671ExcessRevenueOverExpensesAmt
Net Investment Income$3,652NetInvestmentIncomeAmt
Adjusted Net Income$1,911AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$7,893CashBOYAmt
Cash EOY$11,866CashEOYAmt
Cash EOYFMV$11,866CashEOYFMVAmt
Sav And Temp Cash Invst BOY$132,557SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$138,255SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$138,255SavAndTempCashInvstEOYFMVAmt
Invst Land Cost Or Other Basis$66,731InvstLandCostOrOtherBasisAmt
Invst Land Accum Depreciation$57,781InvstLandAccumDepreciationAmt
Land Bldg Investments BOY$8,950LandBldgInvestmentsBOYAmt
Land Bldg Investments EOY$8,950LandBldgInvestmentsEOYAmt
Land Bldg Investments EOYFMV$66,731LandBldgInvestmentsEOYFMVAmt
Other Investments BOY$28,650OtherInvestmentsBOYAmt
Other Investments EOY$28,650OtherInvestmentsEOYAmt
Other Investments EOYFMV$28,650OtherInvestmentsEOYFMVAmt
Total Assets BOY$178,050TotalAssetsBOYAmt
Total Assets EOY$187,721TotalAssetsEOYAmt
Total Assets EOYFMV$245,502TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$178,050NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$187,721NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$178,050TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$187,721TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$178,050TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$187,721TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$178,050TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$9,671ExcessRevenueOverExpensesAmt
Subtotal$187,721SubtotalAmt
Tot Net Ast Or Fund Balances EOY$187,721TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$51InvestmentIncomeExciseTaxAmt
Subtotal$51SubtotalAmt
Tax Based On Investment Income$51TaxBasedOnInvestmentIncomeAmt
Tax Due$51TaxDueAmt

Statements Regarding Acty StatementsRegardingActyGrp

FieldValueIRS element (for citing)
Legislative Political ActyfalseLegislativePoliticalActyInd
More Than100 SpentfalseMoreThan100SpentInd
Form1120 POL FiledfalseForm1120POLFiledInd
Activities Not Previously RptfalseActivitiesNotPreviouslyRptInd
Changes To Articles Or BylawsfalseChangesToArticlesOrBylawsInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Organization Dissolved EtcfalseOrganizationDissolvedEtcInd
Section508e Rqr SatisfiedYes (true)Section508eRqrSatisfiedInd
At Least5000 In AssetsYes (true)AtLeast5000InAssetsInd
Org Report Or Register StateTXOrgReportOrRegisterStateCd
Form990 PF Filed With Atty GenYes (true)Form990PFFiledWithAttyGenInd
Private Operating FoundationfalsePrivateOperatingFoundationInd
New Substantial ContributorsfalseNewSubstantialContributorsInd
Own Controlled EntityfalseOwnControlledEntityInd
Donor Advised FundfalseDonorAdvisedFundInd
Comply With Public Insp RqrYes (true)ComplyWithPublicInspRqrInd
Website AddressN/AWebsiteAddressTxt
Individual With BooksBETH BARTONIndividualWithBooksNm
Phone5123552721PhoneNum

Location Of Books US Address LocationOfBooksUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 236AddressLine1Txt
CityBERTRAMCityNm
State AbbreviationTXStateAbbreviationCd
ZIP78605ZIPCd
FieldValueIRS element (for citing)
Foreign Accounts QuestionfalseForeignAccountsQuestionInd

Statements Regarding Acty4720 StatementsRegardingActy4720Grp

FieldValueIRS element (for citing)
Sale Or Exch Disqualified PrsnfalseSaleOrExchDisqualifiedPrsnInd
Brrw Or Lend Disqualified PrsnfalseBrrwOrLendDisqualifiedPrsnInd
Furn Goods Disqualified PrsnfalseFurnGoodsDisqualifiedPrsnInd
Pay Comp Disqualified PrsnfalsePayCompDisqualifiedPrsnInd
Transfer Ast Disqualified PrsnfalseTransferAstDisqualifiedPrsnInd
Payment To Government OfficialfalsePaymentToGovernmentOfficialInd
Uncorrected Prior ActsfalseUncorrectedPriorActsInd
Undistributed Income PYfalseUndistributedIncomePYInd
Business HoldingsfalseBusinessHoldingsInd
Jeopardy InvestmentsfalseJeopardyInvestmentsInd
Uncorrected PY Jeopardy InvstfalseUncorrectedPYJeopardyInvstInd
Influence LegislationfalseInfluenceLegislationInd
Influence ElectionfalseInfluenceElectionInd
Grants To IndividualsfalseGrantsToIndividualsInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Noncharitable PurposefalseNoncharitablePurposeInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd

Officer Dir Trst Key Empl Info OfficerDirTrstKeyEmplInfoGrp

Officer Dir Trst Key Empl OfficerDirTrstKeyEmplGrp (5 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdTitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmt
RUSSELL GRAETER
PO BOX 236BERTRAMTX78605PRESIDENT001.00$0
GENA G MABRY
PO BOX 236BERTRAMTX78605VICE-PRESIDENT001.00$0
MARY E BARTON
PO BOX 236BERTRAMTX78605SECRETARY, TREASURER004.00$0
DAVID DISSER
PO BOX 236BERTRAMTX78605DIRECTOR001.00$0
PAT THURMAN
PO BOX 236BERTRAMTX78605DIRECTOR001.00$0

Summary Of Direct Chrtbl Acty SummaryOfDirectChrtblActyGrp

FieldValueIRS element (for citing)
Description1MAINTAIN THE CEMETERY GROUNDS AND BUILDINGS OF THE OLD SHADY GROVE COMMUNITY CHURCH BUILDING. HOLD ANNUAL MEETING ON THE GROUNDS.Description1Txt
Expenses1$0Expenses1Amt

Sum Of Program Related Invst SumOfProgramRelatedInvstGrp

FieldValueIRS element (for citing)
Description1NONEDescription1Txt

Minimum Investment Return MinimumInvestmentReturnGrp

FieldValueIRS element (for citing)
Average Monthly FMV Of Sec$0AverageMonthlyFMVOfSecAmt
Average Monthly Cash Balances$22,786AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$122,500FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$145,286TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$145,286AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$122,500CashDeemedCharitableAmt
Net Vl Noncharitable Assets$22,786NetVlNoncharitableAssetsAmt
Minimum Investment Return$1,139MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$1,139MinimumInvestmentReturnAmt
Tax Based On Investment Income$51TaxBasedOnInvestmentIncomeAmt
Total Tax$51TotalTaxAmt
Distributable Before Adj$1,088DistributableBeforeAdjAmt
Distributable Before Ded$1,088DistributableBeforeDedAmt
Distributable As Adjusted$1,088DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$1,817ExpensesAndContributionsAmt
Qualifying Distributions$1,817QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$1,088DistributableAsAdjustedAmt
Excess Distribution Cyov Yr3$566ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$1,439ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$1,222ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$3,227TotalExcessDistributionCyovAmt
Qualifying Distributions$1,817QualifyingDistributionsAmt
Applied To Current Year$1,088AppliedToCurrentYearAmt
Remaining Distri From Corpus$729RemainingDistriFromCorpusAmt
Total Corpus$3,956TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$3,956ExcessDistriCyovToNextYrAmt
Excess From Year3$566ExcessFromYear3Amt
Excess From Year2$1,439ExcessFromYear2Amt
Excess From Year1$1,222ExcessFromYear1Amt
Excess From Current Year$729ExcessFromCurrentYearAmt

Supplementary Information SupplementaryInformationGrp

FieldValueIRS element (for citing)
Contributing ManagerNONEContributingManagerNm
Shareholder ManagerNONEShareholderManagerNm
Only Contri To PreselectedYes (X)OnlyContriToPreselectedInd

Analysis Income Producing Acty AnalysisIncomeProducingActyGrp

Int On Sav And Temp Cash Invst IntOnSavAndTempCashInvstGrp

FieldValueIRS element (for citing)
Exclusion14ExclusionCd
Exclusion$2,773ExclusionAmt

Other Investment Income OtherInvestmentIncomeGrp

FieldValueIRS element (for citing)
Exclusion15ExclusionCd
Exclusion$955ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$3,728ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$3,728TotalIncomeProducingActyAmt

Trnsfr Trans Rln Nonchrtbl EO TrnsfrTransRlnNonchrtblEOGrp

FieldValueIRS element (for citing)
Trnsfr Of Cash To Nonchrtbl EOfalseTrnsfrOfCashToNonchrtblEOInd
Trnsfr Other Asset Nonchrtbl EOfalseTrnsfrOtherAssetNonchrtblEOInd
Sales Or Exchanges Of AssetsfalseSalesOrExchangesOfAssetsInd
Purchase Of Assets Nonchrtbl EOfalsePurchaseOfAssetsNonchrtblEOInd
Rental Of Facilities Oth AssetsfalseRentalOfFacilitiesOthAssetsInd
Reimbursement ArrangementsfalseReimbursementArrangementsInd
Loans Or Loan GuaranteesfalseLoansOrLoanGuaranteesInd
Performance Of Services EtcfalsePerformanceOfServicesEtcInd
Sharing Of Facilities EtcfalseSharingOfFacilitiesEtcInd
Relationships Nonchrtbl EOfalseRelationshipsNonchrtblEOInd

Accounting Fees Schedule AccountingFeesSchedule

Accounting Fees Detail AccountingFeesDetail

FieldValueIRS element (for citing)
CategoryTAX PREPARATIONCategoryTxt
Amt$500Amt
Adjusted Net Income$500AdjustedNetIncomeAmt
Disbursements Charitable Prps$500DisbursementsCharitablePrpsAmt

Cash Deemed Charitable Expln Stmt CashDeemedCharitableExplnStmt

FieldValueIRS element (for citing)
Short Explanation122,500 - RESERVE FOR ONGOING MAINTENANCE AND FUTURE IMPROVEMENTS. CEMETERY IS ALMOST AT CAPACITY, SO EITHER LAND WILL NEED TO BE PURCHASED OR RECEIPTS WILL DECLINE CONSIDERABLY.ShortExplanationTxt

Investments Land Schedule2 InvestmentsLandSchedule2

Investment Land InvestmentLandGrp (2 entries)

Category Or ItemCategoryOrItemTxtCost Or Other BasisCostOrOtherBasisAmtAccumulated DepreciationAccumulatedDepreciationAmtEOYFMVEOYFMVAmtBook ValueBookValueAmt
LAND AND BUILDINGS$57,781$57,781$57,781
PAVILLION$8,950$8,950$8,950

Investments Other Schedule2 InvestmentsOtherSchedule2

Investments Other InvestmentsOtherGrp

FieldValueIRS element (for citing)
Category Or ItemROYALTY INTERESTCategoryOrItemTxt
Listed At Cost Or FMVFMVListedAtCostOrFMVCd
Book Value$28,650BookValueAmt
EOYFMV$28,650EOYFMVAmt

Other Expenses Schedule OtherExpensesSchedule

Other Expenses Schedule OtherExpensesScheduleGrp (2 entries)

DescDescRevenue And Expenses Per BooksRevenueAndExpensesPerBooksAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmtNet Investment IncomeNetInvestmentIncomeAmt
INSURANCE$294$294$294
OFFICE EXPENSES$426$426$426$25

Other Income Schedule2 OtherIncomeSchedule2

Other Income Detail OtherIncomeDetail

FieldValueIRS element (for citing)
DescROYALTIESDesc
Revenue And Expenses Per Books$955RevenueAndExpensesPerBooksAmt
Net Investment Income$955NetInvestmentIncomeAmt
Adjusted Net Income$955AdjustedNetIncomeAmt

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryTAXESCategoryTxt
Amt$51Amt
Net Investment Income$51NetInvestmentIncomeAmt
Adjusted Net Income$51AdjustedNetIncomeAmt
Disbursements Charitable Prps$51DisbursementsCharitablePrpsAmt

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