{"success":true,"data":{"_id":751821443,"filings":[{"Organization":{"value":null,"Person":["CHARLES LOOPER","MARY ALICE REDING","ALICE JEAN BURK","ELVIN EGGLESTON","IVA HAMPTON","IVALOIS OWENS","ODELL BROCKETT","DALE REDFEARN","JOE OWENS","MARY LYNN BEATY","HOWARD KELLY","JANE RAY"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","VICE-PRES","TREASURER","PRESIDENT","SECRETARY"],"Hours":[0,0,0,0,0,0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Maintenance of cemetery and operational expenses","year":2014,"name":"BELEW CEMETERY ASSOCIATION INC % MARY LYNN BEATY","phone":9403652139,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"P O BOX 398, AUBREY, TX, 76227, USA","city":"AUBREY","state":"TX","country":"USA","zip_code":76227},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"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":58081,"Contributions":{"value":7681,"Other contributions":7681,"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":8786,"Investment income total":8786,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":41614,"Other total":41614,"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":54785,"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":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":54785,"Management services":0,"Legal":0,"Accounting":400,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":1122,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3026,"Insurance":1220,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":49017,"CONTRACT MAINTENANCE":44763,"REPAIRS & MAINTENANCE":2087,"UTILITIES":1917,"EQUIPMENT":250},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":737296,"Non-interest bearing cash":50816,"Savings and temp cash investments":510334,"Pledges and grants receivable":0,"Accounts receivable":1310,"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":174536,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":300},"Liabilities":{"value":2775,"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":2775},"Fund balance":{"value":734521,"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":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.05674833422289561,"percentile":0.5397828144046105},"Liabilities to Assets Ratio":{"score":0.0037637529567500706,"percentile":0.5391475469206024},"Operating Reserve Ratio":{"score":13.457990325819111,"percentile":0.9179384102570217},"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":0.6191722780569151,"percentile":0.660399213420252}},"source_xml":"201521389349301057_public.xml"},{"Organization":{"value":null,"Person":["EVALOIS OWENS","HESCHEL WILSON","MARY LYNN BEATY","BONNIE OWENS","JANE RAY","ELVIN EGGLESTON","DAVID TRIBBLE","ALICE JEAN BURK","VAN BELL","STEVE BIGGS","TOM JONES"],"Title":["President","Vice President","Treasurer","Asst. Tresurer","Secretary","Director","Director","Director","Director","Director","Director"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To honor, celebrate, and remember life by providing superior end-of-life (funeral, cremation, and cemetery) services.","year":2024,"name":"BELEW CEMETERY ASSOCIATION INC","phone":9403652443,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1982,"state_legal_domicile":"TX","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"P O BOX 398, AUBREY, TX, 76227, USA","city":"AUBREY","state":"TX","country":"USA","zip_code":76227},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"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":68551,"Contributions":{"value":9445,"Other contributions":9445,"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":18764,"Investment income total":19019,"Net investment gain":-255,"Income from invest bond proceeds":0},"Other revenues":{"value":40342,"Other total":18113,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":22229,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":58533,"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":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":58533,"Management services":0,"Legal":0,"Accounting":1250,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":556,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":3138,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":51960,"CONTRACT SERVICES - MOWING":37500,"MAINTENANCE":8842,"FACILITIES & EQUIPMENT":3790,"UTILITIES":1828},"All other expenses":1629},"Functional Expenses":{"value":null,"Program Service Expenses":58533,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":806492,"Non-interest bearing cash":43201,"Savings and temp cash investments":555448,"Pledges and grants receivable":0,"Accounts receivable":-10,"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":207853,"Investments publicly traded":0,"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":806492,"Net assets without donor restriction":237830,"Net assets with donor restriction":568662,"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":0.1461393706875173,"percentile":0.6934688411448966},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":13.778415594621837,"percentile":0.91977400536229},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.03132041085013088,"percentile":0.4546290020317035},"Revenue Growth":{"score":0.010675883449928059,"percentile":0.41820445477708895},"Asset Growth":{"score":0.012969092375241789,"percentile":0.3742093462901341},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7117795213824551,"percentile":0.8674863505455482}},"source_xml":"202523169349308292_public.xml"},{"Organization":{"value":null,"Person":["VAN BELL","MARY REDING","ALICE BURK","ELVIN EGGLESTON","IVA HAMPTON","DALE REDFEARN","BRENDA SPARKMAN","STEVE BIGGS","JOE OWENS","MARY L BEATY","IVALOIS OWENS","JANE RAY"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","VICE PRESIDENT","TREASURER","PRESIDENT","SECRETARY"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To honor, celebrate, and remember life by providing superior end-of-life (funeral, cremation, and cemetery) services.","year":2017,"name":"BELEW CEMETERY ASSOCIATION INC","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1982,"state_legal_domicile":"TX","total_volunteers":null,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"PO BOX 398, Aubrey, TX, 76227, USA","city":"Aubrey","state":"TX","country":"USA","zip_code":76227},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":12,"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":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":58584,"Contributions":{"value":8775,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":8775,"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":14109,"Investment income total":14109,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":35700,"Other total":7800,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":27900,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":47046,"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":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":47046,"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":1124,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":44382,"MAINTENANCE AND REPAIRS":42572,"ENGRAVING":100,"UTILITIES":1710},"All other expenses":1540},"Functional Expenses":{"value":null,"Program Service Expenses":47046,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":775292,"Non-interest bearing cash":591051,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":3504,"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":180737,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1550,"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":1550},"Fund balance":{"value":773742,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":773742,"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":0.19694797214256451,"percentile":0.7532324816846588},"Liabilities to Assets Ratio":{"score":0.0019992467354235564,"percentile":0.556446267245462},"Operating Reserve Ratio":{"score":16.479445648939336,"percentile":0.9329927960521064},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.22148903652091576,"percentile":0.8210382853142371},"Revenue Growth":{"score":-0.019005707293893687,"percentile":0.29956484746984124},"Asset Growth":{"score":0.018188087124349668,"percentile":0.39621630093077126},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8032886863717407,"percentile":0.9608208011266337}},"source_xml":"201823199349311097_public.xml"},{"Organization":{"value":null,"Person":["VAN BELL","ALICE BURK","ELVIN EGGLESTON","DALE REDFEARN","BRENDA SPARKMAN","JO WALKER","CHRIS OWENS","STEVE BIGGS","MARY L BEATY","EVALOIS OWENS","JANE RAY","HERSCHEL WILSON"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","ASST TREASURER","TREASURER","PRESIDENT","SECRETARY","VICE PRESIDENT"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To honor, celebrate, and remember life by providing superior end-of-life (funeral, cremation, and cemetery) services.","year":2019,"name":"BELEW CEMETERY ASSOCIATION INC","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1982,"state_legal_domicile":"TX","total_volunteers":null,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"PO BOX 398, AUBREY, TX, 76227, USA","city":"AUBREY","state":"TX","country":"USA","zip_code":76227},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":12,"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":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":93635,"Contributions":{"value":9880,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":9880,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":19381,"Investment income total":18255,"Net investment gain":1126,"Income from invest bond proceeds":0},"Other revenues":{"value":64374,"Other total":17035,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":47339,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":63079,"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":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":63079,"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":1641,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":57146,"MAINTENANCE AND REPAIRS":54975,"ENGRAVING":500,"UTILITIES":1671},"All other expenses":4292},"Functional Expenses":{"value":null,"Program Service Expenses":63079,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":840973,"Non-interest bearing cash":631773,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":47,"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":207853,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":1300},"Liabilities":{"value":900,"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":900},"Fund balance":{"value":840073,"Net assets without donor restriction":840073,"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":0.32633096598494155,"percentile":0.8504835959311787},"Liabilities to Assets Ratio":{"score":0.001070188935911141,"percentile":0.5681120981657826},"Operating Reserve Ratio":{"score":13.33205979803104,"percentile":0.9171941080691208},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.1157792205983327,"percentile":0.7053554367134218},"Revenue Growth":{"score":0.04524760742578783,"percentile":0.5859877693666393},"Asset Growth":{"score":0.024240405750074055,"percentile":0.4217684233073261},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8350583090709579,"percentile":0.9760160371715526}},"source_xml":"202043159349303669_public.xml"},{"Organization":{"value":null,"Person":["DIANE BOLIVAR","BRENDA SPARKMAN","CHRIS OWENS","VAN BELL","ALICE BURK","ELVIN EGGLESTON","JANE RAY","HERSCHEL WILSON","STEVE BIGGS","MARY L BEATY","EVALOIS OWENS"],"Title":["ASST. TREASURER","Director","Director","Director","Director","Director","Secretary","Vice President","ASST TREASURER","Treasurer","President"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To honor, celebrate, and remember life by providing superior end-of-life (funeral, cremation, and cemetery) services.","year":2022,"name":"BELEW CEMETERY ASSOCIATION INC","phone":9403652443,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1982,"state_legal_domicile":"TX","total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"P O BOX 398, AUBREY, TX, 76227, USA","city":"AUBREY","state":"TX","country":"USA","zip_code":76227},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"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":91943,"Contributions":{"value":15631,"Other contributions":15631,"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":20984,"Investment income total":20984,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":55328,"Other total":12375,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":42953,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":69337,"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":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":69337,"Management services":0,"Legal":0,"Accounting":975,"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":1873,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":60808,"CONTRACT SERVICES MOWING":47630,"FACILITIES & EQUIPMENT":5426,"PURCHASE LOTS":3950,"MAINTENANCE":3802},"All other expenses":5681},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":845560,"Non-interest bearing cash":52858,"Savings and temp cash investments":582299,"Pledges and grants receivable":0,"Accounts receivable":2475,"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":207853,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":75},"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":845560,"Net assets without donor restriction":276898,"Net assets with donor restriction":568662,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.2458697236331205,"percentile":0.7975810115151205},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":12.194931998788526,"percentile":0.9098808287925106},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.03631594875793963,"percentile":0.22267932932362525},"Revenue Growth":{"score":0.04593476952543594,"percentile":0.588960177790171},"Asset Growth":{"score":0.022481909787856132,"percentile":0.41436324217574894},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5567227188464857,"percentile":0.4771888473342942}},"source_xml":"202303189349311655_public.xml"},{"Organization":{"value":null,"Person":["DALE REDFEARN","BRENDA SPARKMAN","CHRIS OWENS","VAN BELL","ALICE BURK","ELVIN EGGLESTON","JANE RAY","HERSCHEL WILSON","STEVE BIGGS","MARY L BEATY","EVALOIS OWENS"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY","VICE PRESIDENT","ASST TREASURER","TREASURER","PRESIDENT"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To honor, celebrate, and remember life by providing superior end-of-life (funeral, cremation, and cemetery) services.","year":2020,"name":"BELEW CEMETERY ASSOCIATION INC","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1982,"state_legal_domicile":"TX","total_volunteers":null,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"PO BOX 398, AUBREY, TX, 76227, USA","city":"AUBREY","state":"TX","country":"USA","zip_code":76227},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":11,"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":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":73651,"Contributions":{"value":9690,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":9690,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":23861,"Investment income total":19950,"Net investment gain":3911,"Income from invest bond proceeds":0},"Other revenues":{"value":40100,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":40100,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":66791,"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":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":66791,"Management services":0,"Legal":0,"Accounting":600,"Lobbying services":0,"Investment management fees":0,"Other services":66191,"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":66791,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":876551,"Non-interest bearing cash":663130,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":5568,"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":207853,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2600,"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":2600},"Fund balance":{"value":873951,"Net assets without donor restriction":873951,"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":0.09314198042117554,"percentile":0.6112028115146722},"Liabilities to Assets Ratio":{"score":0.002966170821777626,"percentile":0.5463568833543908},"Operating Reserve Ratio":{"score":13.123789133266458,"percentile":0.9159306333803465},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.10003565433720993,"percentile":0.6752864821881044},"Revenue Growth":{"score":0.03534900702036286,"percentile":0.5405197473242865},"Asset Growth":{"score":0.02894767900216569,"percentile":0.4416020177036901},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7848280624432097,"percentile":0.9488053215123722}},"source_xml":"202103199349320140_public.xml"},{"Organization":{"value":null,"Person":["CHARLES LOOPER","MARY A REDING","ALICE J BURK","ELVIN EGGLESTON","IVA HAMPTON","IVALOIS OWENS","ODELL BROCKETT","DALE REDFEARN","JOE OWENS","MARY L BEATY","HOWARD KELLY","JANE RAY"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","VICE PRESIDENT","TREASURER","PRESIDENT","SECRETARY"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To honor, celebrate, and remember life by providing superior end-of-life (funeral, cremation, and cemetery) services.","year":2015,"name":"BELEW CEMETERY ASSOCIATION INC","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1982,"state_legal_domicile":"TX","total_volunteers":12,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"PO BOX 398, Aubrey, TX, 76227, USA","city":"Aubrey","state":"TX","country":"USA","zip_code":76227},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":12,"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":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":77848,"Contributions":{"value":10535,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":10535,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":17112,"Investment income total":17112,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":50201,"Other total":10478,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":39723,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":91759,"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":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":91759,"Management services":0,"Legal":0,"Accounting":400,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":1606,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1220,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":88533,"MAINTENANCE AND REPAIRS":86372,"ENGRAVING":250,"EMERGENCY SERVICES":25,"UTILITIES":1886},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":91759,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":736388,"Non-interest bearing cash":550363,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":1288,"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":180737,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":4000},"Liabilities":{"value":3500,"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":3500},"Fund balance":{"value":732888,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":732888,"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":-0.17869437878943584,"percentile":0.16280991685007312},"Liabilities to Assets Ratio":{"score":0.004752929162343765,"percentile":0.5310266734181862},"Operating Reserve Ratio":{"score":8.025240030950643,"percentile":0.8692477495620177},"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":0.7482160246764096,"percentile":0.9150767051243874}},"source_xml":"201631379349310278_public.xml"},{"Organization":{"value":null,"Person":["DIANE BOLIVAR","BRENDA SPARKMAN","DAVID TRIBBLE","VAN BELL","ALICE BURK","ELVIN EGGLESTON","JANE RAY","HERSCHEL WILSON","STEVE BIGGS","MARY L BEATY","EVALOIS OWENS"],"Title":["ASST. TREASURER","Director","Director","Director","Director","Director","Secretary","Vice President","Director","Treasurer","President"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To honor, celebrate, and remember life by providing superior end-of-life (funeral, cremation, and cemetery) services.","year":2023,"name":"BELEW CEMETERY ASSOCIATION INC","phone":9403652443,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1982,"state_legal_domicile":"TX","total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"P O BOX 398, AUBREY, TX, 76227, USA","city":"AUBREY","state":"TX","country":"USA","zip_code":76227},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"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":57231,"Contributions":{"value":9400,"Other contributions":9400,"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":13829,"Investment income total":15262,"Net investment gain":-1433,"Income from invest bond proceeds":0},"Other revenues":{"value":34002,"Other total":14638,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":19364,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":93134,"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":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":93134,"Management services":0,"Legal":0,"Accounting":1175,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":138,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":2195,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":85889,"CONTRACT SERVICES - MOWING":74035,"PURCHASE LOTS":7050,"FACILITIES & EQUIPMENT":3012,"UTILITIES":1792},"All other expenses":3737},"Functional Expenses":{"value":null,"Program Service Expenses":93134,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":831841,"Non-interest bearing cash":28582,"Savings and temp cash investments":593943,"Pledges and grants receivable":0,"Accounts receivable":1463,"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":207853,"Investments publicly traded":0,"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":831841,"Net assets without donor restriction":263179,"Net assets with donor restriction":568662,"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":-0.6273348360154462,"percentile":0.061414247803860816},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":8.931657611613375,"percentile":0.880756443832063},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.03565826517842643,"percentile":0.4733817708810875},"Revenue Growth":{"score":0.017249984183999832,"percentile":0.45069657160951004},"Asset Growth":{"score":0.017634159016833895,"percentile":0.39385537902455037},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6043652634890271,"percentile":0.6182506420008227}},"source_xml":"202443179349306379_public.xml"},{"Organization":{"value":null,"Person":["VAN BELL","ALICE BURK","ELVIN EGGLESTON","DALE REDFEARN","BRENDA SPARKMAN","JO WALKER","CHRIS OWENS","STEVE BIGGS","MARY L BEATY","EVALOIS OWENS","JANE RAY","HERSCHEL WILSON"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","ASST TREASURER","TREASURER","PRESIDENT","SECRETARY","VICE PRESIDENT"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To honor, celebrate, and remember life by providing superior end-of-life (funeral, cremation, and cemetery) services.","year":2018,"name":"BELEW CEMETERY ASSOCIATION INC","phone":null,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1982,"state_legal_domicile":"TX","total_volunteers":null,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"PO BOX 398, AUBREY, TX, 76227, USA","city":"AUBREY","state":"TX","country":"USA","zip_code":76227},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":12,"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":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":58071,"Contributions":{"value":8427,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":8427,"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":15582,"Investment income total":15582,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":34062,"Other total":13000,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":21062,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":56915,"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":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":56915,"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":1124,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":50514,"MAINTENANCE AND REPAIRS":48405,"ENGRAVING":240,"UTILITIES":1869},"All other expenses":5277},"Functional Expenses":{"value":null,"Program Service Expenses":56915,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":778057,"Non-interest bearing cash":597000,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":120,"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":180737,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":200},"Liabilities":{"value":900,"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":900},"Fund balance":{"value":777157,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":777157,"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":0.019906665977854694,"percentile":0.45204628222062215},"Liabilities to Assets Ratio":{"score":0.0011567275919373515,"percentile":0.5668937110906818},"Operating Reserve Ratio":{"score":13.670508653254855,"percentile":0.9191679336105891},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.14125689760882892,"percentile":0.7441056177329753},"Revenue Growth":{"score":-0.030538751464859216,"percentile":0.2657585660768044},"Asset Growth":{"score":0.01591340431372899,"percentile":0.3865772015295387},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7371398333257981,"percentile":0.9023338812246982}},"source_xml":"201943179349305424_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["EVALOIS OWENS","HESCHEL WILSON","MARY LYNN BEATY","BONNIE OWENS","JANE RAY","ELVIN EGGLESTON","DAVID TRIBBLE","ALICE JEAN BURK","VAN BELL","STEVE BIGGS","TOM JONES"],"Title":["President","Vice President","Treasurer","Asst. Tresurer","Secretary","Director","Director","Director","Director","Director","Director"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To honor, celebrate, and remember life by providing superior end-of-life (funeral, cremation, and cemetery) services.","year":2024,"name":"BELEW CEMETERY ASSOCIATION INC","phone":9403652443,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1982,"state_legal_domicile":"TX","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"P O BOX 398, AUBREY, TX, 76227, USA","city":"AUBREY","state":"TX","country":"USA","zip_code":76227},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":null,"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":68551,"Contributions":{"value":9445,"Other contributions":9445,"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":18764,"Investment income total":19019,"Net investment gain":-255,"Income from invest bond proceeds":0},"Other revenues":{"value":40342,"Other total":18113,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":22229,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":58533,"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":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":58533,"Management services":0,"Legal":0,"Accounting":1250,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":556,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":3138,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":51960,"CONTRACT SERVICES - MOWING":37500,"MAINTENANCE":8842,"FACILITIES & EQUIPMENT":3790,"UTILITIES":1828},"All other expenses":1629},"Functional Expenses":{"value":null,"Program Service Expenses":58533,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":806492,"Non-interest bearing cash":43201,"Savings and temp cash investments":555448,"Pledges and grants receivable":0,"Accounts receivable":-10,"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":207853,"Investments publicly traded":0,"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":806492,"Net assets without donor restriction":237830,"Net assets with donor restriction":568662,"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":0.1461393706875173,"percentile":0.6934688411448966},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":13.778415594621837,"percentile":0.91977400536229},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.03132041085013088,"percentile":0.4546290020317035},"Revenue Growth":{"score":0.010675883449928059,"percentile":0.41820445477708895},"Asset Growth":{"score":0.012969092375241789,"percentile":0.3742093462901341},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7117795213824551,"percentile":0.8674863505455482}},"source_xml":"202523169349308292_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}