2024-10-29T11:09:16-05:00 2023-12-31 882730877 CHERRY BEKAERT ADVISORY LLC 1075 PEACHTREE STREET NE SUITE 1600 ATLANTA GA 30309 990 2023-01-01 204751145 SMITH CHAPEL CEMETERY FOUNDATION INC C/O RFA MANAGEMENT CO LLC SMIT 4044864627 1908 CLIFF VALLEY WAY ATLANTA GA 30329 TIMOTHY C ROLLINS SECRETARY 4044864627 2024-10-25 1 1 MELANIE MCPEAK P01346034 4042090954 2023 2024-10-15 13:58:12Z JIM NANCE 4935 SUMMER BEACH BLVD FERNANDINA BEACH FL 32034 122157 0 X N/A X 2006 GA PROVIDE CONTINUED ORDERLY CARE/MAINTENANCE OF CEMETERY ADJACENT TO CHURCH. 5 5 0 0 0 0 0 0 0 0 132886 107357 0 0 132886 107357 0 0 0 0 0 0 0 0 0 21326 20636 21326 20636 111560 86721 1718706 1901294 0 0 1718706 1901294 TO PROVIDE FOR THE CONTINUATION OF THE ORDERLY CARE AND MAINTENANCE OF THE SMITH CHAPEL CEMETERY LOCATED ADJACENT TO THE SMITH CHAPEL UNITED METHODIST CHURCH, AND ESTABLISHMENT OF A PERPETUAL CARE FUND FOR THE MAINTENANCE AND IMPROVEMENT OF THE CEMETERY. 0 0 CEMETERY GROUNDS MAINTENANCE DURING YEAR. 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 X 5 5 1 0 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 GA X ALIYA CARBONE 4044864627 1908 CLIFF VALLEY WAY ATLANTA GA 30329 X JIM NANCE PRESIDENT 0.01 X X 0 0 0 PEGGY ROLLINS TREASURER 0.01 X X 0 0 0 TIM ROLLINS SECRETARY 0.01 X X 0 0 0 JAMES LEE HAMMONTREE DIRECTOR 0.01 X 0 0 0 WILLIAM DYCUS DIRECTOR 0.01 X 0 0 0 0 0 0 0 0 0 0 0 48244 48244 73913 14800 59113 59113 59113 107357 0 0 107357 1600 36 REPAIRS & MAINTENANCE 19000 20636 5169 4533 30000 30000 30000 1683537 1866761 1718706 1901294 0 0 X 0 0 0 0 1718706 1901294 1718706 1901294 1718706 1901294 86721 95867 0 X 0 0 0 526948 37309 564257 579099 -52151 526948 533371 45728 579099 509674 23697 533371 437599 72075 509674 1.00000 0 0 30000 30000 30000 PART V, LINE 4: EARNINGS ON ENDOWMENT FUNDS TO BE USED TO MAINTAIN CEMETERY GROUNDS AS NEEDED. THE PERCENTAGE REPORTED FOR PERMANENT ENDOWMENTS INCLUDES AMOUNTS THAT MUST BE MAINTAINED IN PERPETUITY AS WELL AS ACCUMULATED EARNINGS ON SUCH AMOUNTS THAT HAVE NOT YET BEEN APPROPRIATED FOR EXPENDITURE. FORM 990, PART VI, SECTION A, LINE 2 PEGGY ROLLINS AND TIM ROLLINS HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 7A THE FIVE-MEMBER BOARD IS COMPOSED OF TWO MEMBERS FROM THE SMITH CHAPEL UNITED METHODIST CHURCH AND THREE MEMBERS OF THE ROLLINS/NANCE FAMILIES. THE SMITH CHAPEL UNITED METHODIST CHURCH HAS THE POWER TO APPOINT TWO DIRECTORS AS VACANCIES ARISE, SUBJECT TO THE TERMS OF THE BY-LAWS OF THE SMITH CHAPEL CEMETERY FOUNDATION. IF A VACANCY ARISES IN THE ROLLINS/NANCE BOARD MEMBER GROUP, THE REMAINING ROLLINS/NANCE BOARD MEMBERS APPOINT A NEW DIRECTOR THAT IS A MEMBER OF THE ROLLINS OR NANCE FAMILY. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION DOES NOT HAVE COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY A CPA FIRM AND REVIEWED BY MANAGEMENT BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE THESE DOCUMENTS AVAILABLE. FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC JIM NANCE - 4935 SUMMER BEACH BLVD, FERNANDINA BEACH, FL 32034. PEGGY ROLLINS - 9852 HIGHWAY 41, RINGGOLD, GA 30736. TIM ROLLINS - 1908 CLIFF VALLEY WAY, ATLANTA, GA 30329. JAMES LEE HAMMONTREE - 4628 COHUTTA-VARNEL ROAD, COHUTTA, GA 30710. WILLIAM DYCUS - 1402 STEWART ROAD, RINGGOLD, GA 30736.