Civic Intelligence

Mt. Pleasant Cemetery Assoc

990 • Fiscal year 2019 • EIN 01-0234428

Apr 01, 2018 to Mar 31, 2019 • Filed on Jul 09, 2019

PO Box 204Eliot, ME 03903

(207) 439-8513

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

43rd percentile

0.00x

Higher debt load relative to assets than 43% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

44th percentile

0.00x

Higher debt load relative to revenue than 44% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Net Margin

75th percentile

46%

Higher net margin than 75% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

67th percentile

$7,200

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Asset Growth

43rd percentile

3.6%

Faster asset growth than 43% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

59th percentile

6.7%

Faster revenue growth than 59% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$2,436,344

Up $85,633 (+3.6%) from 2018

Net Assets

Up

$2,436,295

Up $85,617 (+3.6%) from 2018

Liabilities

Up

$49

Up $16 (+48%) from 2018

Revenue

Up

$129,903

Up $8,187 (+6.7%) from 2018

Expenses

Up

$70,604

Up $3,492 (+5.2%) from 2018

Net Income

Up

$59,299

Up $4,695 (+8.6%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $675,487Liabilities 2010: $1,176Net Assets 2010: $674,3112010Assets 2011: $660,146Liabilities 2011: $1,341Net Assets 2011: $658,8052011Assets 2012: $664,758Liabilities 2012: $683Net Assets 2012: $664,0752012Assets 2013: $656,128Liabilities 2013: $180Net Assets 2013: $655,9482013Assets 2014: $669,192Liabilities 2014: $148Net Assets 2014: $669,0442014Assets 2015: $712,090Liabilities 2015: $159Net Assets 2015: $711,9312015Assets 2016: $1,780,017Liabilities 2016: $301Net Assets 2016: $1,779,7162016Assets 2017: $1,948,154Liabilities 2017: $315Net Assets 2017: $1,947,8392017Assets 2018: $2,350,711Liabilities 2018: $33Net Assets 2018: $2,350,6782018Assets 2019: $2,436,344Liabilities 2019: $49Net Assets 2019: $2,436,2952019Assets 2020: $2,316,409Liabilities 2020: $6Net Assets 2020: $2,316,4032020Assets 2021: $3,249,375Liabilities 2021: $229Net Assets 2021: $3,249,1462021Assets 2022: $3,670,132Liabilities 2022: $340Net Assets 2022: $3,669,7922022Assets 2023: $3,451,156Liabilities 2023: $289Net Assets 2023: $3,450,8672023Assets 2024: $3,986,479Liabilities 2024: $494Net Assets 2024: $3,985,9852024Assets 2025: $3,966,982Liabilities 2025: $655Net Assets 2025: $3,966,3272025

Highlighted filing

2019

Assets$2,436,344
Liabilities$49
Net Assets$2,436,295

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$100K$0-$100KRevenue 2010: $57,828Expenses 2010: $69,787Net Income 2010: -$11,9592010Expenses 2011: $61,3162011Expenses 2012: $63,4142012Revenue 2013: $54,235Expenses 2013: $62,362Net Income 2013: -$8,1272013Revenue 2014: $72,391Expenses 2014: $59,295Net Income 2014: $13,0962014Revenue 2015: $107,820Expenses 2015: $64,933Net Income 2015: $42,8872015Revenue 2016: $178,122Expenses 2016: $66,423Net Income 2016: $111,6992016Revenue 2017: $91,729Expenses 2017: $72,365Net Income 2017: $19,3642017Revenue 2018: $121,716Expenses 2018: $67,112Net Income 2018: $54,6042018Revenue 2019: $129,903Expenses 2019: $70,604Net Income 2019: $59,2992019Revenue 2020: $148,085Expenses 2020: $77,261Net Income 2020: $70,8242020Revenue 2021: $121,258Expenses 2021: $77,633Net Income 2021: $43,6252021Revenue 2022: $192,778Expenses 2022: $75,064Net Income 2022: $117,7142022Revenue 2023: $138,228Expenses 2023: $74,724Net Income 2023: $63,5042023Revenue 2024: $154,672Expenses 2024: $77,141Net Income 2024: $77,5312024Revenue 2025: $111,943Expenses 2025: $131,601Net Income 2025: -$19,6582025

Highlighted filing

2019

Revenue$129,903
Expenses$70,604
Net Income$59,299
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jul 9, 2019
Return Version
2018v3.1
Gross Receipts
$129,903
Mission and Program Overview

Mission

Operation and maintenance of a cemetery and perpetual care of burial sites.

Operation and mantenance of a cemetery and perpetual care of burial sites.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,037,424$2,109,617▲ $72,193
Savings and Temporary Cash Investments$264,260$275,073▲ $10,813
Land, Buildings, and Equipment, Net$32,811$29,123▼ $3,688
Cash and Non-Interest-Bearing Accounts$16,216$22,531▲ $6,315
Total Assets$2,350,711$2,436,344▲ $85,633
Liabilities
Accounts Payable and Accrued Expenses$33$49▲ $16
Total Liabilities$33$49▲ $16
Net Assets / Fund Balance
Unrestricted Net Assets$1,922,864$2,001,816▲ $78,952
Permanently Rstr Net Assets$427,814$434,479▲ $6,665
Total Net Assets Fund Balance$2,350,678$2,436,295▲ $85,617
Total Liabilities and Net Assets / Fund Balance$2,350,711$2,436,344▲ $85,633

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$17,365$43,222$60,587
Leasehold Improvements$4,730$24,167$28,897
Equipment$2,028$16,729$18,757
Land$5,000-$5,000
Compensation and Service Providers

Employees

NameTitleBaseTotal
Vicki KochTreasurer$7,200$7,200
Jane SpinneySecretary$4,800$4,800

Board Members and Trustees

NameTitle
Richard WoodPresident
Bonnie BateTrustee
Brian SpinneyTrustee
Clayton HindsTrustee
Julie JohnsonTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$26,750
Investment Income
$103,153
Other Revenue
$0
Change in Net Assets
$59,299
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$46,097
Other Expenses$24,507
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$30,435
Current Officers, Directors, Trustees, and Key Employees---$12,000
Insurance---$4,343
Depreciation Depletion---$3,688
Payroll Taxes---$3,662
Fees for Services Accounting---$1,050
Office Expenses---$1,017
Other Expenses---$527
Advertising---$524
Total Functional Expenses$0$0$0$70,604
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

The treasurer is the daughter of the secretary.

Form 990, Part VI, Section A, Line 8B

The organization does not have committees.

Form 990, Part VI, Section A, Line 11B

Form 990 is reviewed by the president of the trustees and the treasurer prior to filing the return.

Form 990, Part VI, Section C, Line 19

Such documents are provided to the public upon request.

Form 990, Part VI, Section A, Line 2

The treasurer is the daughter of the secretary.

Filing and Contact Details

Filer

Filer Name
Mt Pleasant Cemetery Assoc
EIN
01-0234428
Phone
2074398513
Address
PO BOX 204, ELIOT, ME 03903

Signing Officer

Name
Vicki Koch
Title
Treasurer
Phone
2074398513
Signed
2019-07-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Wood
Formed
1924
Legal Domicile
Me
Voting Board Members
5
Independent Board Members
5
Employees
7

Preparer

Firm
Linda M Estes CPA PA
Address
PO Box 186, Kittery Point, ME 03905
Preparer
Linda M Estes
Phone
2074396601
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The treasurer is the daughter of the secretary.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization does not have committees.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 is reviewed by the president of the trustees and the treasurer prior to filing the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Such documents are provided to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The treasurer is the daughter of the secretary.
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IRS990/TotalLiabilitiesGrp/EOYAmt049
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02350678
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02436295
IRS990/TotalProgramServiceExpensesAmt070604
IRS990/TotalProgramServiceRevenueAmt026750
IRS990/TotalReportableCompFromOrgAmt012000
IRS990/TotalRevenueGrp/ExclusionAmt0103153
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt026750
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0129903
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02350711
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02436344
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01922864
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02001816
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01367 STATE RD
IRS990/USAddress/CityNm0ELIOT
IRS990/USAddress/StateAbbreviationCd0ME
IRS990/USAddress/ZIPCd003903
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0VICKI KOCH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02074398513
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-07-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MT PLEASANT CEMETERY ASSOC
ReturnHeader/Filer/BusinessNameControlTxt0MTPL
ReturnHeader/Filer/EIN0010234428
ReturnHeader/Filer/PhoneNum02074398513
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 204
ReturnHeader/Filer/USAddress/CityNm0ELIOT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd003903
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId05CF2AADFC67A46AC6622826A95122B255DDB8AA2
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId05CF2AADFC67A46AC6622826A95122B255DDB8AA2
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.241.101.253
ReturnHeader/FilingSecurityInformation/IPDt02019-07-11
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm019:57:07
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Linda M Estes CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 186
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Kittery Point
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd003905
ReturnHeader/PreparerPersonGrp/PhoneNum02074396601
ReturnHeader/PreparerPersonGrp/PreparationDt02019-07-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Linda M Estes
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-07-11T04:01:15-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-04-01
ReturnHeader/TaxPeriodEndDt02019-03-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.97$0.00$3.97$0.11$0.13$0.02
2024Detailed filing. Detailed filing data is available for this year.$3.99$0.00$3.99$0.15$0.08$0.08
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.45$0.00$3.45$0.14$0.07$0.06
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.67$0.00$3.67$0.19$0.08$0.12
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.25$0.00$3.25$0.12$0.08$0.04
2020Detailed filing. Detailed filing data is available for this year.$2.32$0.00$2.32$0.15$0.08$0.07
2019Detailed filing. Detailed filing data is available for this year.$2.44$0.00$2.44$0.13$0.07$0.06
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.35$0.00$2.35$0.12$0.07$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.95$0.00$1.95$0.09$0.07$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.78$0.00$1.78$0.18$0.07$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$0.11$0.06$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.67$0.00$0.67$0.07$0.06$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.00$0.66$0.05$0.06$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.00$0.66$0.06
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.66$0.00$0.66$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.68$0.00$0.67$0.06$0.07$0.01
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)13 • $1M-$5M nonprofits