Union Primitive Baptist Church Cemetery Association

Nonprofit profile at a glance

EIN
621513260
IRS 990-EZ coverage
2021–2025
Forms available
Form 990-EZ 2025
Location
Luttrell, TN, USA
Phone
8659923746
Rating
90
Verdict
STRONG
Rating confidence
Moderate
Affiliation
Christianity

Reported finances

Revenue
$6,377
Expenses
$7,017
Assets
$133,005

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • DIANE SMITH (PRESIDENT)

People named in this filing

  • ROGER RHODES (SECRETARY/TREASURER)
  • DIANE SMITH (PRESIDENT)
  • DONNIE SEXTON (TRUSTEE)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Cemetery association maintenance

What it reported doing in 2025

Cemetery lots were maintained.

Operating model

Revenue model
Membership-supported. 93% of the money available for current operations came from membership dues.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filed totals do not add up and expenses are high relative to revenue.

Rating breakdown

  • Financial Efficiency: 100
  • Transparency & Controls: 82
  • Sustainability: 48
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 100%; rating input score 100

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: -10%; rating input score 29; 29th percentile among comparable filings
  • Total-asset coverage ratio: 18.95; rating input score 96; 96th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings

Growth

  • Program expense growth: 48.6% per year; rating input score 100; 92nd percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 75th percentile among comparable filings
  • Asset growth: 0.3% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 100% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $8K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 5 of 6 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Transparency & Controls: Part III program expenses within total did not reconcile in the filed values.
  • High — Sustainability: Operating margin scored 29/100.
  • Review — Sustainability: Officer compensation ratio scored 56/100.