{"success":true,"data":{"_id":626273855,"filings":[{"Organization":{"value":null,"Person":["REGIONS BANK"],"Title":["TRUSTEE"],"Hours":[1.0],"Total Compensation":[10956],"Direct compensation":[10956],"Other compensation":[0]},"Basic":{"value":null,"mission":"Perpetual and improvement care of cemetery grounds","year":2017,"name":"SODDY PRESBYTERIAN CEMETERY 2311000027","phone":2516901024,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1993,"state_legal_domicile":"TN","total_volunteers":null,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"P O BOX 11647, BIRMINGHAM, AL, 35202, USA","city":"BIRMINGHAM","state":"AL","country":"USA","zip_code":35202},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":1,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":320986,"Contributions":{"value":283500,"Other contributions":283500,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":37486,"Investment income total":16392,"Net investment gain":21094,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":17950,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":10956,"Current officers":10956,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":6994,"Management services":0,"Legal":0,"Accounting":600,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":6394,"FOREIGN TAXES":247,"MAINTENANCE EXPENSE":6147},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":17950,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":738824,"Non-interest bearing cash":0,"Savings and temp cash investments":27373,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":711451,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":738824,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.9440785579433371,"percentile":0.9882737387141078},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":41.160111420612814,"percentile":0.9768920745660241},"Officer Compensation Ratio":{"score":0.6103621169916434,"percentile":0.044433168078681466},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8308674116040974,"percentile":0.9743399655586382}},"source_xml":"201801209349300015_public.xml"},{"Organization":{"value":null,"Person":["REGIONS BANK"],"Title":["TRUSTEE"],"Hours":[1.0],"Total Compensation":[12893],"Direct compensation":[12893],"Other compensation":[0]},"Basic":{"value":null,"mission":"Perpetual and improvement care of cemetery grounds","year":2022,"name":"SODDY PRESBYTERIAN CEMETERY","phone":2058203141,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"REGIONS BANK","year_formation":1993,"state_legal_domicile":"TN","total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"P O BOX 11647, BIRMINGHAM, AL, 35202, USA","city":"BIRMINGHAM","state":"AL","country":"USA","zip_code":35202},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":1,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":34541,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":34541,"Investment income total":18496,"Net investment gain":16045,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":26253,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":12893,"Current officers":12893,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":13360,"Management services":0,"Legal":0,"Accounting":1000,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":12360,"FOREIGN TAXES":167,"CEMETERY MAINTENANCE EXPENSES":12193},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":12193,"Management And General Expenses":14060,"Fundraising Expenses":0}},"Assets":{"value":821086,"Non-interest bearing cash":0,"Savings and temp cash investments":8267,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":812819,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":821086,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.4644421589913534,"percentile":0.470858272981399},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.23994672997307548,"percentile":0.7927759284844189},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":31.27589227897764,"percentile":0.9687340537348591},"Officer Compensation Ratio":{"score":0.49110577838723196,"percentile":0.07507764168539233},"Program Expense Growth":{"score":-0.09444705299805602,"percentile":0.14595103174718788},"Revenue Growth":{"score":-0.4093588414265922,"percentile":0.030152153603271805},"Asset Growth":{"score":0.021904931779193452,"percentile":0.4119151279274268},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4820815970276184,"percentile":0.2793076050374541}},"source_xml":"202341309349303804_public.xml"},{"Organization":{"value":null,"Person":["REGIONS BANK"],"Title":["TRUSTEE"],"Hours":[1.0],"Total Compensation":[14420],"Direct compensation":[14420],"Other compensation":[0]},"Basic":{"value":null,"mission":"Perpetual and improvement care of cemetery grounds","year":2021,"name":"SODDY PRESBYTERIAN CEMETERY","phone":2058203141,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1993,"state_legal_domicile":"TN","total_volunteers":null,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"P O BOX 11647, BIRMINGHAM, AL, 35202, USA","city":"BIRMINGHAM","state":"AL","country":"USA","zip_code":35202},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":1,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":73263,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":73263,"Investment income total":19002,"Net investment gain":54261,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":23489,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":14420,"Current officers":14420,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":9069,"Management services":0,"Legal":0,"Accounting":1000,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":8069,"FOREIGN TAXES":250,"CEMETERY MAINTENANCE EXPENSES":7819},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":7819,"Management And General Expenses":15670,"Fundraising Expenses":0}},"Assets":{"value":812896,"Non-interest bearing cash":12142,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":800754,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":812896,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.33287922006045384,"percentile":0.4591393908146907},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.6793879584510599,"percentile":0.9561697433233354},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":34.607518412874114,"percentile":0.9721754661589056},"Officer Compensation Ratio":{"score":0.6139043807739794,"percentile":0.043796796850084516},"Program Expense Growth":{"score":-0.173955038892213,"percentile":0.09843264915796987},"Revenue Growth":{"score":-0.4383515625512594,"percentile":0.027088755941947186},"Asset Growth":{"score":0.021033769571071864,"percentile":0.4082188454892822},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4987545479941321,"percentile":0.3185549986871006}},"source_xml":"202241339349305514_public.xml"},{"Organization":{"value":null,"Person":["REGIONS BANK"],"Title":["TRUSTEE"],"Hours":[1.0],"Total Compensation":[13509],"Direct compensation":[13509],"Other compensation":[0]},"Basic":{"value":null,"mission":"Perpetual and improvement care of cemetery grounds","year":2024,"name":"SODDY PRESBYTERIAN CEMETERY ASSOCIATION TR","phone":2058203141,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1993,"state_legal_domicile":"TN","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"P O BOX 11647, BIRMINGHAM, AL, 35202, USA","city":"BIRMINGHAM","state":"AL","country":"USA","zip_code":35202},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":1,"Number of independent voting members":1,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":19024,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":19024,"Investment income total":25606,"Net investment gain":-6582,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":32890,"Grant expense":{"value":18122,"Grants to domestic orgs":18122,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":13509,"Current officers":13509,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1259,"Management services":0,"Legal":0,"Accounting":1000,"Lobbying services":0,"Investment management fees":0,"Other services":259,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":18122,"Management And General Expenses":14768,"Fundraising Expenses":0}},"Assets":{"value":814921,"Non-interest bearing cash":0,"Savings and temp cash investments":7802,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":807119,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":814921,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5509881422924902,"percentile":0.48423928367154584},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.7288687973086627,"percentile":0.05404938859868355},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":24.77716631194892,"percentile":0.9583560601819752},"Officer Compensation Ratio":{"score":0.4107327455153542,"percentile":0.10902411519735566},"Program Expense Growth":{"score":0.009391656183942625,"percentile":0.36031631506742495},"Revenue Growth":{"score":-0.3465376528490714,"percentile":0.03853632192384285},"Asset Growth":{"score":0.016508058199597272,"percentile":0.3890827898297282},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4561426171838187,"percentile":0.22352027834667865}},"source_xml":"202531349349304558_public.xml"},{"Organization":{"value":null,"Person":["REGIONS BANK"],"Title":["TRUSTEE"],"Hours":[1.0],"Total Compensation":[12373],"Direct compensation":[12373],"Other compensation":[0]},"Basic":{"value":null,"mission":"Perpetual and improvement care of cemetery grounds","year":2020,"name":"SODDY PRESBYTERIAN CEMETERY","phone":2058203141,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1993,"state_legal_domicile":"TN","total_volunteers":null,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"P O BOX 11647, BIRMINGHAM, AL, 35202, USA","city":"BIRMINGHAM","state":"AL","country":"USA","zip_code":35202},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":1,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":28679,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":28679,"Investment income total":20527,"Net investment gain":8152,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":23939,"Grant expense":{"value":10469,"Grants to domestic orgs":10469,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":12373,"Current officers":12373,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1097,"Management services":0,"Legal":0,"Accounting":1000,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":97,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":10469,"Management And General Expenses":13470,"Fundraising Expenses":0}},"Assets":{"value":763111,"Non-interest bearing cash":0,"Savings and temp cash investments":20298,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":742813,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":763111,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.43731985463051926,"percentile":0.4678860576961807},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.165277729349001,"percentile":0.7179348801908583},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":31.87731317097623,"percentile":0.9694314707455693},"Officer Compensation Ratio":{"score":0.5168553406575045,"percentile":0.06692691303300974},"Program Expense Growth":{"score":-0.16500390340090676,"percentile":0.1025410432381806},"Revenue Growth":{"score":-0.655661714642885,"percentile":0.013445969610714445},"Asset Growth":{"score":0.010483050763056783,"percentile":0.3636674837327406},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.459379649885994,"percentile":0.23013197189095316}},"source_xml":"202121269349302132_public.xml"},{"Organization":{"value":null,"Person":["REGIONS BANK"],"Title":["TRUSTEE"],"Hours":[0],"Total Compensation":[11628],"Direct compensation":[11628],"Other compensation":[0]},"Basic":{"value":null,"mission":"Perpetual and improvement care of cemetery grounds","year":2018,"name":"SODDY PRESBYTERIAN CEMETERY","phone":2054207753,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1993,"state_legal_domicile":"TN","total_volunteers":null,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"P O BOX 11647, BIRMINGHAM, AL, 35202, USA","city":"BIRMINGHAM","state":"AL","country":"USA","zip_code":35202},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":1,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":34305,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":34305,"Investment income total":18049,"Net investment gain":16256,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":23122,"Grant expense":{"value":10558,"Grants to domestic orgs":10558,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":11628,"Current officers":11628,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":936,"Management services":0,"Legal":0,"Accounting":600,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":336,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":10558,"Management And General Expenses":12564,"Fundraising Expenses":0}},"Assets":{"value":750088,"Non-interest bearing cash":0,"Savings and temp cash investments":24834,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":725254,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":750088,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.45662139953291236,"percentile":0.4699685015265884},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.3259874653840548,"percentile":0.8503034333405548},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":32.44044632817231,"percentile":0.9700603788120226},"Officer Compensation Ratio":{"score":0.5028976732116599,"percentile":0.07121594766811214},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6038064475868904,"percentile":0.6165971686568809}},"source_xml":"201931319349300543_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["REGIONS BANK"],"Title":["TRUSTEE"],"Hours":[1.0],"Total Compensation":[13509],"Direct compensation":[13509],"Other compensation":[0]},"Basic":{"value":null,"mission":"Perpetual and improvement care of cemetery grounds","year":2024,"name":"SODDY PRESBYTERIAN CEMETERY ASSOCIATION TR","phone":2058203141,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1993,"state_legal_domicile":"TN","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"P O BOX 11647, BIRMINGHAM, AL, 35202, USA","city":"BIRMINGHAM","state":"AL","country":"USA","zip_code":35202},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":1,"Number of independent voting members":1,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":19024,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":19024,"Investment income total":25606,"Net investment gain":-6582,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":32890,"Grant expense":{"value":18122,"Grants to domestic orgs":18122,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":13509,"Current officers":13509,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1259,"Management services":0,"Legal":0,"Accounting":1000,"Lobbying services":0,"Investment management fees":0,"Other services":259,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":18122,"Management And General Expenses":14768,"Fundraising Expenses":0}},"Assets":{"value":814921,"Non-interest bearing cash":0,"Savings and temp cash investments":7802,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":807119,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":814921,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5509881422924902,"percentile":0.48423928367154584},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.7288687973086627,"percentile":0.05404938859868355},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":24.77716631194892,"percentile":0.9583560601819752},"Officer Compensation Ratio":{"score":0.4107327455153542,"percentile":0.10902411519735566},"Program Expense Growth":{"score":0.009391656183942625,"percentile":0.36031631506742495},"Revenue Growth":{"score":-0.3465376528490714,"percentile":0.03853632192384285},"Asset Growth":{"score":0.016508058199597272,"percentile":0.3890827898297282},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4561426171838187,"percentile":0.22352027834667865}},"source_xml":"202531349349304558_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}