BETA

SHADY GROVE CEMETERY ASSOC: Form 990PF, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
SHADY GROVE CEMETERY ASSOC (EIN 37-1610402)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-11-06
IRS object ID
202003119349100240
Schema version
2019v5.1
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)
Return2020-11-06T12:15:59-00:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

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 Begin2019-01-01TaxPeriodBeginDt

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 TitleSECRETARYTREASURERPersonTitleTxt
Signature2020-11-06SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHELLE C PHILLIPSPreparerPersonNm
Phone5127150109PhoneNum
Preparation2020-11-06PreparationDt
Self EmployedYes (X)SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address72.177.38.78IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-11-06IPDt
IP Tm17:06:10IPTm
IP TimezoneCSIPTimezoneCd
Federal Original Submission Id7467952020133timxnuiFederalOriginalSubmissionId
Federal Original Submission Id2020-11-06FederalOriginalSubmissionIdDt
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id779E1A8159ED8E08BC36BBB1E0261AC3FD3A2A53AtSubmissionCreationDeviceId
At Submission Filing Device Id779E1A8159ED8E08BC36BBB1E0261AC3FD3A2A53AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-04-22 16:20:28ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$231,857FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$7,972ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$2,342InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$2,342InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$2,342InterestOnSavingsAdjNetIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$10,314TotalRevAndExpnssAmt
Total Net Invst Incm$2,342TotalNetInvstIncmAmt
Total Adj Net Incm$2,342TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$830AccountingFeesRevAndExpnssAmt
Accounting Fees Adj Net Incm$830AccountingFeesAdjNetIncmAmt
Accounting Fees Chrtbl Prps$830AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$36TaxesRevAndExpnssAmt
Taxes Adj Net Incm$36TaxesAdjNetIncmAmt
Taxes Dsbrs Chrtbl$36TaxesDsbrsChrtblAmt
Occupancy Rev And Expnss$567OccupancyRevAndExpnssAmt
Occupancy Adj Net Incm$567OccupancyAdjNetIncmAmt
Occupancy Dsbrs Chrtbl$567OccupancyDsbrsChrtblAmt
Other Expenses Rev And Expnss$613OtherExpensesRevAndExpnssAmt
Other Expenses Adj Net Incm$613OtherExpensesAdjNetIncmAmt
Other Expenses Dsbrs Chrtbl$613OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$2,046TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$0TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$2,046TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$2,046TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$0ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$0ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$2,046TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$0TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$2,046TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$2,046TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$8,268ExcessRevenueOverExpensesAmt
Net Investment Income$2,342NetInvestmentIncomeAmt
Adjusted Net Income$296AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$7,712CashBOYAmt
Cash EOY$8,672CashEOYAmt
Cash EOYFMV$8,672CashEOYFMVAmt
Sav And Temp Cash Invst BOY$129,446SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$127,804SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$127,804SavAndTempCashInvstEOYFMVAmt
Invst Land Cost Or Other Basis$66,731InvstLandCostOrOtherBasisAmt
Invst Land Accum Depreciation$57,781InvstLandAccumDepreciationAmt
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$165,808TotalAssetsBOYAmt
Total Assets EOY$174,076TotalAssetsEOYAmt
Total Assets EOYFMV$231,857TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$165,808NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$174,076NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$165,808TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$174,076TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$165,808TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$174,076TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$165,808TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$8,268ExcessRevenueOverExpensesAmt
Subtotal$174,076SubtotalAmt
Tot Net Ast Or Fund Balances EOY$174,076TotNetAstOrFundBalancesEOYAmt

Qlfy Und Sect4940e Reduced Tax QlfyUndSect4940eReducedTaxGrp

FieldValueIRS element (for citing)
Liable Section4942 TaxYes (true)LiableSection4942TaxInd
Adjusted Qlfy Distri Yr1$1,263AdjustedQlfyDistriYr1Amt
Net Vl Noncharitable Assets Yr1$14,658NetVlNoncharitableAssetsYr1Amt
Distribution Yr1000000.086165DistributionYr1Rt
Total Distribution000000.086165TotalDistributionRt
Average Distribution000000.017233AverageDistributionRt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$47InvestmentIncomeExciseTaxAmt
Subtotal$47SubtotalAmt
Tax Based On Investment Income$47TaxBasedOnInvestmentIncomeAmt
Tax Due$47TaxDueAmt

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 RqrfalseComplyWithPublicInspRqrInd
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
J C SMITH
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$13,075AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$122,500FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$135,575TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$135,575AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$122,500CashDeemedCharitableAmt
Net Vl Noncharitable Assets$13,075NetVlNoncharitableAssetsAmt
Minimum Investment Return$654MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$654MinimumInvestmentReturnAmt
Tax Based On Investment Income$47TaxBasedOnInvestmentIncomeAmt
Total Tax$47TotalTaxAmt
Distributable Before Adj$607DistributableBeforeAdjAmt
Distributable Before Ded$607DistributableBeforeDedAmt
Distributable As Adjusted$607DistributableAsAdjustedAmt

Qualifying Distri Part XII QualifyingDistriPartXIIGrp

FieldValueIRS element (for citing)
Expenses And Contributions$2,046ExpensesAndContributionsAmt
Qualifying Distributions$2,046QualifyingDistributionsAmt
Adjusted Qualifying Distri$2,046AdjustedQualifyingDistriAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$607DistributableAsAdjustedAmt
Excess Distribution Cyov Yr1$566ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$566TotalExcessDistributionCyovAmt
Qualifying Distributions$2,046QualifyingDistributionsAmt
Applied To Current Year$607AppliedToCurrentYearAmt
Remaining Distri From Corpus$1,439RemainingDistriFromCorpusAmt
Total Corpus$2,005TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov To Next Yr$2,005ExcessDistriCyovToNextYrAmt
Excess From Year1$566ExcessFromYear1Amt
Excess From Current Year$1,439ExcessFromCurrentYearAmt

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$2,342ExclusionAmt

Other Investment Incm Part VII OtherInvestmentIncmPartVIIGrp

FieldValueIRS element (for citing)
Exclusion15ExclusionCd

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$2,342ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$2,342TotalIncomeProducingActyAmt

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 (2 entries)

CategoryCategoryTxtAmtAmtAdjusted Net IncomeAdjustedNetIncomeAmtDisbursements Charitable PrpsDisbursementsCharitablePrpsAmt
TAX PREPARATION$500$500$500
FILING ASSISTANCE$330$330$330

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 PrpsDisbursementsCharitablePrpsAmt
INSURANCE$75$75$75
OFFICE EXPENSES$538$538$538

Other Professional Fees Schedule OtherProfessionalFeesSchedule

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryTAXESCategoryTxt
Amt$36Amt
Adjusted Net Income$36AdjustedNetIncomeAmt
Disbursements Charitable Prps$36DisbursementsCharitablePrpsAmt

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