BETA

SHADY GROVE CEMETERY ASSOC: Form 990PF, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
SHADY GROVE CEMETERY ASSOC (EIN 37-1610402)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-10-31
IRS object ID
202523049349101307
Schema version
2024v5.2
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)
Return2025-10-31T01:49:59-00:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

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 Begin2024-01-01TaxPeriodBeginDt

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
Phone5124178970PhoneNum

US Address USAddress

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

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLEONARD GUENTHERPersonNm
Person TitleSECRETARY TREASURERPersonTitleTxt
Phone5124178970PhoneNum
Signature2025-10-31SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHELLE C PHILLIPSPreparerPersonNm
PTINP00384829PTIN
Phone5127150109PhoneNum
Preparation2025-10-31PreparationDt
Self EmployedYes (X)SelfEmployedInd
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-PF IRS990PF

FieldValueIRS element (for citing)
Organization501c3 Exempt PFYes (X)Organization501c3ExemptPFInd
FMV Assets EOY$278,794FMVAssetsEOYAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd

Analysis Of Revenue And Expenses AnalysisOfRevenueAndExpenses

FieldValueIRS element (for citing)
Contri Rcvd Rev And Expnss$4,611ContriRcvdRevAndExpnssAmt
Schedule B Not RequiredYes (X)ScheduleBNotRequiredInd
Interest On Sav Rev And Expnss$5,748InterestOnSavRevAndExpnssAmt
Interest On Sav Net Invst Incm$5,748InterestOnSavNetInvstIncmAmt
Interest On Savings Adj Net Incm$5,748InterestOnSavingsAdjNetIncmAmt
Dividends Rev And Expnss$1,910DividendsRevAndExpnssAmt
Dividends Net Invst Incm$1,910DividendsNetInvstIncmAmt
Dividends Adj Net Incm$1,910DividendsAdjNetIncmAmt
Cap Gain Net Incm Net Invst Incm$0CapGainNetIncmNetInvstIncmAmt
Total Rev And Expnss$12,269TotalRevAndExpnssAmt
Total Net Invst Incm$7,658TotalNetInvstIncmAmt
Total Adj Net Incm$7,658TotalAdjNetIncmAmt
Accounting Fees Rev And Expnss$500AccountingFeesRevAndExpnssAmt
Accounting Fees Adj Net Incm$500AccountingFeesAdjNetIncmAmt
Accounting Fees Chrtbl Prps$500AccountingFeesChrtblPrpsAmt
Taxes Rev And Expnss$64TaxesRevAndExpnssAmt
Taxes Net Invst Incm$64TaxesNetInvstIncmAmt
Taxes Adj Net Incm$64TaxesAdjNetIncmAmt
Taxes Dsbrs Chrtbl$64TaxesDsbrsChrtblAmt
Occupancy Rev And Expnss$999OccupancyRevAndExpnssAmt
Occupancy Adj Net Incm$999OccupancyAdjNetIncmAmt
Occupancy Dsbrs Chrtbl$999OccupancyDsbrsChrtblAmt
Other Expenses Rev And Expnss$389OtherExpensesRevAndExpnssAmt
Other Expenses Net Invst Incm$25OtherExpensesNetInvstIncmAmt
Other Expenses Adj Net Incm$389OtherExpensesAdjNetIncmAmt
Other Expenses Dsbrs Chrtbl$389OtherExpensesDsbrsChrtblAmt
Tot Opr Expenses Rev And Expnss$1,952TotOprExpensesRevAndExpnssAmt
Tot Opr Expenses Net Invst Incm$89TotOprExpensesNetInvstIncmAmt
Tot Opr Expenses Adj Net Incm$1,952TotOprExpensesAdjNetIncmAmt
Tot Opr Expenses Dsbrs Chrtbl$1,952TotOprExpensesDsbrsChrtblAmt
Contri Paid Rev And Expnss$0ContriPaidRevAndExpnssAmt
Contri Paid Dsbrs Chrtbl$0ContriPaidDsbrsChrtblAmt
Total Expenses Rev And Expnss$1,952TotalExpensesRevAndExpnssAmt
Total Expenses Net Invst Incm$89TotalExpensesNetInvstIncmAmt
Total Expenses Adj Net Incm$1,952TotalExpensesAdjNetIncmAmt
Total Expenses Dsbrs Chrtbl$1,952TotalExpensesDsbrsChrtblAmt
Excess Revenue Over Expenses$10,317ExcessRevenueOverExpensesAmt
Net Investment Income$7,569NetInvestmentIncomeAmt
Adjusted Net Income$5,706AdjustedNetIncomeAmt

Form990 PF Balance Sheets Form990PFBalanceSheetsGrp

FieldValueIRS element (for citing)
Cash BOY$17,613CashBOYAmt
Cash EOY$19,207CashEOYAmt
Cash EOYFMV$19,207CashEOYFMVAmt
Sav And Temp Cash Invst BOY$155,483SavAndTempCashInvstBOYAmt
Sav And Temp Cash Invst EOY$164,206SavAndTempCashInvstEOYAmt
Sav And Temp Cash Invst EOYFMV$164,206SavAndTempCashInvstEOYFMVAmt
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$210,696TotalAssetsBOYAmt
Total Assets EOY$221,013TotalAssetsEOYAmt
Total Assets EOYFMV$278,794TotalAssetsEOYFMVAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind
No Donor Rstr Net Assests BOY$210,696NoDonorRstrNetAssestsBOYAmt
No Donor Rstr Net Assests EOY$221,013NoDonorRstrNetAssestsEOYAmt
Tot Net Ast Or Fund Balances BOY$210,696TotNetAstOrFundBalancesBOYAmt
Tot Net Ast Or Fund Balances EOY$221,013TotNetAstOrFundBalancesEOYAmt
Total Liabilities Net Ast BOY$210,696TotalLiabilitiesNetAstBOYAmt
Total Liabilities Net Ast EOY$221,013TotalLiabilitiesNetAstEOYAmt

Chg In Net Assets Fund Balances ChgInNetAssetsFundBalancesGrp

FieldValueIRS element (for citing)
Tot Net Ast Or Fund Balances BOY$210,696TotNetAstOrFundBalancesBOYAmt
Excess Revenue Over Expenses$10,317ExcessRevenueOverExpensesAmt
Subtotal$221,013SubtotalAmt
Tot Net Ast Or Fund Balances EOY$221,013TotNetAstOrFundBalancesEOYAmt

Excise Tax Based On Invst Incm ExciseTaxBasedOnInvstIncmGrp

FieldValueIRS element (for citing)
Investment Income Excise Tax$105InvestmentIncomeExciseTaxAmt
Subtotal$105SubtotalAmt
Tax Based On Investment Income$105TaxBasedOnInvestmentIncomeAmt
Tax Due$105TaxDueAmt

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 BooksLEONARD GUENTHERIndividualWithBooksNm
Phone5124178970PhoneNum

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 (4 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
BRYAN E WILSON
PO BOX 236BERTRAMTX78605DIRECTOR001.00$0
LEONARD GUENTER
PO BOX 236BERTRAMTX78605SECRETARY, TREASURER004.00$0
FieldValueIRS element (for citing)
Comp Of Hghst Pd Empl Or NONENONECompOfHghstPdEmplOrNONETxt
Comp Of Hghst Pd Cntrct Or NONENONECompOfHghstPdCntrctOrNONETxt

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$18,410AverageMonthlyCashBalancesAmt
FMV All Other Noncharitable Ast$138,374FMVAllOtherNoncharitableAstAmt
Total FMV Of Unused Assets$156,784TotalFMVOfUnusedAssetsAmt
Adjusted Total FMV Of Unused Ast$156,784AdjustedTotalFMVOfUnusedAstAmt
Cash Deemed Charitable$137,500CashDeemedCharitableAmt
Net Vl Noncharitable Assets$19,284NetVlNoncharitableAssetsAmt
Minimum Investment Return$964MinimumInvestmentReturnAmt

Distributable Amount DistributableAmountGrp

FieldValueIRS element (for citing)
Minimum Investment Return$964MinimumInvestmentReturnAmt
Tax Based On Investment Income$105TaxBasedOnInvestmentIncomeAmt
Total Tax$105TotalTaxAmt
Distributable Before Adj$859DistributableBeforeAdjAmt
Distributable Before Ded$859DistributableBeforeDedAmt
Distributable As Adjusted$859DistributableAsAdjustedAmt

PF Qualifying Distributions PFQualifyingDistributionsGrp

FieldValueIRS element (for citing)
Expenses And Contributions$1,952ExpensesAndContributionsAmt
Qualifying Distributions$1,952QualifyingDistributionsAmt

Undistributed Income UndistributedIncomeGrp

FieldValueIRS element (for citing)
Distributable As Adjusted$859DistributableAsAdjustedAmt
Excess Distribution Cyov Yr5$1,439ExcessDistributionCyovYr5Amt
Excess Distribution Cyov Yr4$1,222ExcessDistributionCyovYr4Amt
Excess Distribution Cyov Yr3$729ExcessDistributionCyovYr3Amt
Excess Distribution Cyov Yr2$2,581ExcessDistributionCyovYr2Amt
Excess Distribution Cyov Yr1$3,195ExcessDistributionCyovYr1Amt
Total Excess Distribution Cyov$9,166TotalExcessDistributionCyovAmt
Qualifying Distributions$1,952QualifyingDistributionsAmt
Applied To Current Year$859AppliedToCurrentYearAmt
Remaining Distri From Corpus$1,093RemainingDistriFromCorpusAmt
Total Corpus$10,259TotalCorpusAmt
Undistributed Income CY$0UndistributedIncomeCYAmt
Excess Distri Cyov From Yr5$1,439ExcessDistriCyovFromYr5Amt
Excess Distri Cyov To Next Yr$8,820ExcessDistriCyovToNextYrAmt
Excess From Year4$1,222ExcessFromYear4Amt
Excess From Year3$729ExcessFromYear3Amt
Excess From Year2$2,581ExcessFromYear2Amt
Excess From Year1$3,195ExcessFromYear1Amt
Excess From Current Year$1,093ExcessFromCurrentYearAmt

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$5,748ExclusionAmt

Other Investment Income OtherInvestmentIncomeGrp

FieldValueIRS element (for citing)
Exclusion15ExclusionCd
Exclusion$1,910ExclusionAmt

Subtotals Incm Producing Acty SubtotalsIncmProducingActyGrp

FieldValueIRS element (for citing)
Exclusion$7,658ExclusionAmt
FieldValueIRS element (for citing)
Total Income Producing Acty$7,658TotalIncomeProducingActyAmt

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 Explanation137,500 - 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

FieldValueIRS element (for citing)
DescOFFICE EXPENSESDesc
Revenue And Expenses Per Books$389RevenueAndExpensesPerBooksAmt
Net Investment Income$25NetInvestmentIncomeAmt
Adjusted Net Income$389AdjustedNetIncomeAmt
Disbursements Charitable Prps$389DisbursementsCharitablePrpsAmt

Taxes Schedule TaxesSchedule

Taxes Detail TaxesDetail

FieldValueIRS element (for citing)
CategoryTAXESCategoryTxt
Amt$64Amt
Net Investment Income$64NetInvestmentIncomeAmt
Adjusted Net Income$64AdjustedNetIncomeAmt
Disbursements Charitable Prps$64DisbursementsCharitablePrpsAmt

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.