{"success":true,"data":{"_id":716053583,"filings":[{"Organization":{"value":null,"Person":["THOMAS FRAZER","KIMBERLY MCGAHA"],"Title":["PRESIDENT","SECRETARY-TREASURER"],"Hours":[2.0,20.0],"Total Compensation":[0,0],"Direct compensation":[0,0],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"Mutual burial association provides benefits for burial of members who die","year":2022,"name":"FRAZER'S BURIAL ASSOCIATION","phone":8702262633,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"THOMAS FRAZER","year_formation":1934,"state_legal_domicile":"AR","total_volunteers":0,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"PO BOX 751, WARREN, AR, 71671, USA","city":"WARREN","state":"AR","country":"USA","zip_code":71671},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":4128,"Number of independent voting members":4128,"Number of employees total":0,"Total Gross UBI":17302,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"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":75035,"Contributions":{"value":57733,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":57733,"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":16865,"Investment income total":16865,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":437,"Other total":437,"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":98835,"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":84388,"Benefits paid to members Total":84388},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":14447,"Management services":0,"Legal":0,"Accounting":0,"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":14447,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":84388,"Management And General Expenses":14447,"Fundraising Expenses":0}},"Assets":{"value":2119316,"Non-interest bearing cash":4747,"Savings and temp cash investments":712722,"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":0,"Investments other":1401847,"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":2119316,"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":0.8538270855466181,"percentile":0.6993319665197812},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.31718531352035717,"percentile":0.10831684730140284},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":21.442970607578285,"percentile":0.9502802905021746},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.03629474586742992,"percentile":0.4761354103381231},"Revenue Growth":{"score":-0.21910428648702351,"percentile":0.06854317271353144},"Asset Growth":{"score":-0.0039180515439572105,"percentile":0.30315487686955384},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5603208384485671,"percentile":0.48793562413119157}},"source_xml":"202340889349300129_public.xml"},{"Organization":{"value":null,"Person":["JOHN B FRAZER JR","KIMBERLY MCGAHA"],"Title":["PRESIDENT","SECRETARY-TREASURER"],"Hours":[2.0,20.0],"Total Compensation":[0,0],"Direct compensation":[0,0],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"Mutual burial association provides benefits for burial of members who die","year":2020,"name":"FRAZER'S BURIAL ASSOCIATION","phone":8702262633,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOHN B FRAZER JR","year_formation":1934,"state_legal_domicile":"AR","total_volunteers":0,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"PO BOX 751, WARREN, AR, 71671, USA","city":"WARREN","state":"AR","country":"USA","zip_code":71671},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":4515,"Number of independent voting members":4515,"Number of employees total":0,"Total Gross UBI":49837,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"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":114731,"Contributions":{"value":64894,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":64894,"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":49729,"Investment income total":49729,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":108,"Other total":108,"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":78631,"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":78631,"Benefits paid to members Total":78631},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":0,"Management services":0,"Legal":0,"Accounting":0,"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":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":78631,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2136029,"Non-interest bearing cash":3861,"Savings and temp cash investments":730338,"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":0,"Investments other":1401830,"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":2136029,"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":0.31464904864421994,"percentile":0.8439946856111843},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":27.165227454820617,"percentile":0.9628869467018601},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.9582128557618224,"percentile":0.9977023759979986}},"source_xml":"202131329349302288_public.xml"},{"Organization":{"value":null,"Person":["THOMAS FRAZER","KIMBERLY MCGAHA"],"Title":["PRESIDENT","SECRETARY-TREASURER"],"Hours":[2.0,20.0],"Total Compensation":[0,0],"Direct compensation":[0,0],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"Mutual burial association provides benefits for burial of members who die","year":2023,"name":"FRAZER'S BURIAL ASSOCIATION","phone":8702262633,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"THOMAS FRAZER","year_formation":1934,"state_legal_domicile":"AR","total_volunteers":0,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"PO BOX 751, WARREN, AR, 71671, USA","city":"WARREN","state":"AR","country":"USA","zip_code":71671},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":3977,"Number of independent voting members":3977,"Number of employees total":0,"Total Gross UBI":18387,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"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":72382,"Contributions":{"value":53995,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":53995,"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":18241,"Investment income total":18241,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":146,"Other total":146,"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":75521,"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":75521,"Benefits paid to members Total":75521},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":0,"Management services":0,"Legal":0,"Accounting":0,"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":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":75521,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2116177,"Non-interest bearing cash":4368,"Savings and temp cash investments":856758,"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":0,"Investments other":1255051,"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":2116177,"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":-0.04336713547567075,"percentile":0.2957615527732709},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":28.021040505289918,"percentile":0.964271069885388},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.00019141931038003113,"percentile":0.3250734146757372},"Revenue Growth":{"score":-0.15575734505714195,"percentile":0.09792849701737279},"Asset Growth":{"score":-0.003915891667972261,"percentile":0.3031627269839552},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6675599580988006,"percentile":0.7836177748784443}},"source_xml":"202441359349309029_public.xml"},{"Organization":{"value":null,"Person":["THOMAS FRAZER","ELIZABETH BRITTON"],"Title":["PRESIDENT","SECRETARY-TREASURER"],"Hours":[2.0,20.0],"Total Compensation":[0,0],"Direct compensation":[0,0],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"Mutual burial association provides benefits for burial of members who die","year":2024,"name":"FRAZER'S BURIAL ASSOCIATION","phone":8702262633,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"THOMAS FRAZER","year_formation":1934,"state_legal_domicile":"AR","total_volunteers":0,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 751, WARREN, AR, 71671, USA","city":"WARREN","state":"AR","country":"USA","zip_code":71671},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":3813,"Number of independent voting members":3813,"Number of employees total":0,"Total Gross UBI":41737,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"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":93376,"Contributions":{"value":51639,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":51639,"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":41574,"Investment income total":41574,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":163,"Other total":163,"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":82152,"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":65412,"Benefits paid to members Total":65412},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":16740,"Management services":0,"Legal":0,"Accounting":0,"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":16740,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":65412,"Management And General Expenses":16740,"Fundraising Expenses":0}},"Assets":{"value":2127401,"Non-interest bearing cash":6402,"Savings and temp cash investments":865948,"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":0,"Investments other":1255051,"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":2127401,"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":0.7962313759859773,"percentile":0.6202099763962846},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.1202021932830706,"percentile":0.656102019308783},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":25.895912454961536,"percentile":0.9605978587620414},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.03408251068996463,"percentile":0.22716861425140167},"Revenue Growth":{"score":-0.05979511746918419,"percentile":0.20099858588726124},"Asset Growth":{"score":-0.002076434788483673,"percentile":0.31044314736879586},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6179294545114077,"percentile":0.6569678762606784}},"source_xml":"202503079349301140_public.xml"},{"Organization":{"value":null,"Person":["THOMAS FRAZER","KIMBERLY MCGAHA"],"Title":["PRESIDENT","SECRETARY-TREASURER"],"Hours":[2.0,20.0],"Total Compensation":[0,0],"Direct compensation":[0,0],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"Mutual burial association provides benefits for burial of members who die","year":2021,"name":"FRAZER'S BURIAL ASSOCIATION","phone":8702262633,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"THOMAS FRAZER","year_formation":1934,"state_legal_domicile":"AR","total_volunteers":0,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"PO BOX 751, WARREN, AR, 71671, USA","city":"WARREN","state":"AR","country":"USA","zip_code":71671},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":4277,"Number of independent voting members":4277,"Number of employees total":0,"Total Gross UBI":20440,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"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":81995,"Contributions":{"value":61555,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":61555,"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":20033,"Investment income total":20033,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":407,"Other total":407,"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":74908,"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":74908,"Benefits paid to members Total":74908},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":0,"Management services":0,"Legal":0,"Accounting":0,"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":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":74908,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2143116,"Non-interest bearing cash":4219,"Savings and temp cash investments":737050,"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":0,"Investments other":1401847,"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":2143116,"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":0.0864320995182633,"percentile":0.5990783175341203},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":28.609974902547126,"percentile":0.9651715886334972},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8991431410602454,"percentile":0.9925027742874896}},"source_xml":"202201029349300620_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["THOMAS FRAZER","ELIZABETH BRITTON"],"Title":["PRESIDENT","SECRETARY-TREASURER"],"Hours":[2.0,20.0],"Total Compensation":[0,0],"Direct compensation":[0,0],"Other compensation":[0,0]},"Basic":{"value":null,"mission":"Mutual burial association provides benefits for burial of members who die","year":2024,"name":"FRAZER'S BURIAL ASSOCIATION","phone":8702262633,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"THOMAS FRAZER","year_formation":1934,"state_legal_domicile":"AR","total_volunteers":0,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 751, WARREN, AR, 71671, USA","city":"WARREN","state":"AR","country":"USA","zip_code":71671},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":3813,"Number of independent voting members":3813,"Number of employees total":0,"Total Gross UBI":41737,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"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":93376,"Contributions":{"value":51639,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":51639,"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":41574,"Investment income total":41574,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":163,"Other total":163,"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":82152,"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":65412,"Benefits paid to members Total":65412},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":16740,"Management services":0,"Legal":0,"Accounting":0,"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":16740,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":65412,"Management And General Expenses":16740,"Fundraising Expenses":0}},"Assets":{"value":2127401,"Non-interest bearing cash":6402,"Savings and temp cash investments":865948,"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":0,"Investments other":1255051,"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":2127401,"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":0.7962313759859773,"percentile":0.6202099763962846},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.1202021932830706,"percentile":0.656102019308783},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":25.895912454961536,"percentile":0.9605978587620414},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.03408251068996463,"percentile":0.22716861425140167},"Revenue Growth":{"score":-0.05979511746918419,"percentile":0.20099858588726124},"Asset Growth":{"score":-0.002076434788483673,"percentile":0.31044314736879586},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6179294545114077,"percentile":0.6569678762606784}},"source_xml":"202503079349301140_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}