Civic Intelligence

Simsbury Cemetery Association Inc

990 • Fiscal year 2014 • EIN 06-0536775

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 25, 2015

PO Box 34Simsbury, CT 06070

(860) 408-9077

Siviq Scores

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

Liabilities / Assets

76th percentile

0.03x

Higher debt load relative to assets than 76% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

81st percentile

0.33x

Higher debt load relative to revenue than 81% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Net Margin

43rd percentile

16%

Higher net margin than 43% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Asset Growth

48th percentile

2.9%

Faster asset growth than 48% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

39th percentile

-1.7%

Faster revenue growth than 39% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$4,596,114

Up $128,335 (+2.9%) from 2013

Net Assets

Up

$4,458,949

Up $151,966 (+3.5%) from 2013

Liabilities

Down

$137,165

Down $23,631 (-15%) from 2013

Revenue

Down

$421,452

Down $7,469 (-1.7%) from 2013

Expenses

Down

$355,416

Down $18,925 (-5.1%) from 2013

Net Income

Up

$66,036

Up $11,456 (+21%) from 2013

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $3,878,074Liabilities 2011: $204,970Net Assets 2011: $3,673,1042011Assets 2012: $3,990,001Liabilities 2012: $193,604Net Assets 2012: $3,796,3972012Assets 2013: $4,467,779Liabilities 2013: $160,796Net Assets 2013: $4,306,9832013Assets 2014: $4,596,114Liabilities 2014: $137,165Net Assets 2014: $4,458,9492014Assets 2015: $4,431,147Liabilities 2015: $115,304Net Assets 2015: $4,315,8432015Assets 2016: $4,671,577Liabilities 2016: $78,076Net Assets 2016: $4,593,5012016Assets 2017: $5,132,942Liabilities 2017: $50,686Net Assets 2017: $5,082,2562017Assets 2018: $5,076,240Liabilities 2018: $289,905Net Assets 2018: $4,786,3352018Assets 2019: $5,961,105Liabilities 2019: $430,900Net Assets 2019: $5,530,2052019Assets 2020: $6,317,594Liabilities 2020: $408,778Net Assets 2020: $5,908,8162020Assets 2021: $6,780,677Liabilities 2021: $369,257Net Assets 2021: $6,411,4202021Assets 2022: $6,015,586Liabilities 2022: $315,466Net Assets 2022: $5,700,1202022Assets 2023: $6,241,488Liabilities 2023: $281,163Net Assets 2023: $5,960,3252023Assets 2024: $6,740,216Liabilities 2024: $257,267Net Assets 2024: $6,482,9492024

Highlighted filing

2014

Assets$4,596,114
Liabilities$137,165
Net Assets$4,458,949

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $247,375Expenses 2011: $357,294Net Income 2011: -$109,9192011Revenue 2012: $286,287Expenses 2012: $383,291Net Income 2012: -$97,0042012Revenue 2013: $428,921Expenses 2013: $374,341Net Income 2013: $54,5802013Revenue 2014: $421,452Expenses 2014: $355,416Net Income 2014: $66,0362014Revenue 2015: $355,142Expenses 2015: $394,270Net Income 2015: -$39,1282015Revenue 2016: $471,844Expenses 2016: $393,122Net Income 2016: $78,7222016Revenue 2017: $551,725Expenses 2017: $374,558Net Income 2017: $177,1672017Revenue 2018: $867,988Expenses 2018: $383,625Net Income 2018: $484,3632018Revenue 2019: $933,474Expenses 2019: $360,383Net Income 2019: $573,0912019Revenue 2020: $471,209Expenses 2020: $388,283Net Income 2020: $82,9262020Revenue 2021: $689,208Expenses 2021: $403,261Net Income 2021: $285,9472021Revenue 2022: $645,579Expenses 2022: $451,321Net Income 2022: $194,2582022Revenue 2023: $471,937Expenses 2023: $450,784Net Income 2023: $21,1532023Revenue 2024: $643,679Expenses 2024: $421,580Net Income 2024: $222,0992024

Highlighted filing

2014

Revenue$421,452
Expenses$355,416
Net Income$66,036
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 25, 2015
Return Version
2014v5.0
Gross Receipts
$616,451
Mission and Program Overview

Mission

The association's mission is to ensure the care and upkeep of the simsbury cemetery.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,013,910$3,220,356▲ $206,446
Land, Buildings, and Equipment, Net$1,254,452$1,255,700▲ $1,248
Savings and Temporary Cash Investments$178,090$95,801▼ $82,289
Cash and Non-Interest-Bearing Accounts$7,007$11,762▲ $4,755
Prepaid Expenses and Deferred Charges$7,918$7,977▲ $59
Intangible Assets$2,025$1,350▼ $675
Total Assets$4,467,779$4,596,114▲ $128,335
Other Assets Total$4,377$3,168▼ $1,209
Liabilities
Mortgage Notes Payable Secured by Investment Property$133,000$109,000▼ $24,000
Other Liabilities$21,762$21,728▼ $34
Accounts Payable and Accrued Expenses$6,034$6,437▲ $403
Total Liabilities$160,796$137,165▼ $23,631
Net Assets / Fund Balance
Unrestricted Net Assets$4,085,651$4,222,626▲ $136,975
Permanently Rstr Net Assets$221,332$236,323▲ $14,991
Total Net Assets Fund Balance$4,306,983$4,458,949▲ $151,966
Total Liabilities and Net Assets / Fund Balance$4,467,779$4,596,114▲ $128,335

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$769,994$841,359$1,611,353
Land$485,706-$485,706
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$20,016
Program Service Revenue
$148,966
Investment Income
$257,658
Other Revenue
$-5,188
All Other Contributions
$20,016
Change in Net Assets
$66,036

Audited Revenue Reconciliation

Revenue per Audited Statements
$421,452
Total Revenue per Audited Statements
$421,452
Total Revenue per Form 990
$421,452
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$223,301
Salaries, Compensation, and Employee Benefits$132,115
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$84,361$38,167-$122,528
Depreciation Depletion$47,665--$47,665
All Other Expenses$26,479$11,494-$37,973
Fees for Services Accounting$3,491$10,474-$13,965
Other Expenses$3,667$10,200-$10,200
Payroll Taxes$6,601$2,986-$9,587
Interest-$4,063-$4,063
Advertising$812$2,435-$3,247
Total Functional Expenses$242,785$112,631$0$355,416

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$355,416
Total Expenses per Audited Statements$355,416
Total Expenses per Form 990$355,416
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
Accrued Property Taxes$11,708
Accrued Payroll$4,625
Unearned Revenue$2,375
Security Deposits$1,500
Accrued Payroll Taxes$1,392
Accrued Interest Expense$128
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

Jackson f. Eno president family relationship jackson f. Eno jr vice pres. Family relationship

Form 990, Page 6, Part VI, Line 11B

The officers and directors are issued draft copies of form 990 for review and comment before the return is filed.

Form 990, Page 6, Part VI, Line 12C

The association monitors the compliance by annually inquiring of personnel.

Form 990, Page 6, Part VI, Line 19

The governing documents and the form 990 are made available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
Simsbury Cemetery Association Inc
EIN
06-0536775
Address
PO BOX 34, SIMSBURY, CT 06070

Signing Officer

Name
Jackson F Eno Jr
Title
President
Signed
2015-11-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jackson F Eno Jr
Formed
1947
Legal Domicile
Ct
Voting Board Members
7
Independent Board Members
7
Employees
2

Preparer

Firm
Howard L Page & Co LLC
Address
302 W MAIN STREET SUITE 201, AVON, CT 06001-3662
Preparer
Richard a Farina CPA
Phone
8606780203
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Upkeep if the simsbury cemetery

Form 990, Part IX, Line 24E

Equipment repairs & maint 7,590 0 0 equipment gas and oil 6,635 0 0 utilities 1,563 4,690 0 foundation expense 5,458 0 0 office supplies 1,108 3,323 0 supplies-hardware & maint 2,260 0 0 association meetings 428 1,284 0 trash removal 1,150 0 0 payroll processing 287 861 0 dues & subscriptions 0 729 0 secretarial service 0 410 0 charitable contributions 0 100 0 foreign taxes 0 97 0

Raw XML Appendix376 raw XML fields

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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IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt0355416
IRS990ScheduleD/LandGrp/BookValueAmt0485706
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0485706
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0769994
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0841359
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01611353
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt011708
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14625
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22375
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt31500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt41392
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt5128
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PROPERTY TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2UNEARNED REVENUE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4ACCRUED PAYROLL TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5ACCRUED INTEREST EXPENSE
IRS990ScheduleD/RevenueSubtotalAmt0421452
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01255700
IRS990ScheduleD/TotalExpensesPerForm990Amt0355416
IRS990ScheduleD/TotalLiabilityAmt021728
IRS990ScheduleD/TotalRevenuePerForm990Amt0421452
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0421452
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0355416
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0SIMSBURY FINANCIAL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0WIFE OF PRES.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0BKKPG & BLD MGT FEES
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0UPKEEP IF THE SIMSBURY CEMETERY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1JACKSON F. ENO PRESIDENT FAMILY RELATIONSHIP JACKSON F. ENO JR VICE PRES. FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE OFFICERS AND DIRECTORS ARE ISSUED DRAFT COPIES OF FORM 990 FOR REVIEW AND COMMENT BEFORE THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ASSOCIATION MONITORS THE COMPLIANCE BY ANNUALLY INQUIRING OF PERSONNEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE GOVERNING DOCUMENTS AND THE FORM 990 ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EQUIPMENT REPAIRS & MAINT 7,590 0 0 EQUIPMENT GAS AND OIL 6,635 0 0 UTILITIES 1,563 4,690 0 FOUNDATION EXPENSE 5,458 0 0 OFFICE SUPPLIES 1,108 3,323 0 SUPPLIES-HARDWARE & MAINT 2,260 0 0 ASSOCIATION MEETINGS 428 1,284 0 TRASH REMOVAL 1,150 0 0 PAYROLL PROCESSING 287 861 0 DUES & SUBSCRIPTIONS 0 729 0 SECRETARIAL SERVICE 0 410 0 CHARITABLE CONTRIBUTIONS 0 100 0 FOREIGN TAXES 0 97 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 24E
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CT
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04467779
IRS990/TotalAssetsEOYAmt04596114
IRS990/TotalAssetsGrp/BOYAmt04467779
IRS990/TotalAssetsGrp/EOYAmt04596114
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt020016
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0112631
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0242785
IRS990/TotalFunctionalExpensesGrp/TotalAmt0355416
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0160796
IRS990/TotalLiabilitiesEOYAmt0137165
IRS990/TotalLiabilitiesGrp/BOYAmt0160796
IRS990/TotalLiabilitiesGrp/EOYAmt0137165
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04306983
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04458949
IRS990/TotalOtherProgSrvcExpenseAmt047665
IRS990/TotalProgramServiceExpensesAmt0242785
IRS990/TotalProgramServiceRevenueAmt0148966
IRS990/TotalRevenueGrp/ExclusionAmt0-6907
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0408343
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0421452
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04467779
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04596114
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04085651
IRS990/UnrestrictedNetAssetsGrp/EOYAmt04222626
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 34
IRS990/USAddress/CityNm0SIMSBURY
IRS990/USAddress/StateAbbreviationCd0CT
IRS990/USAddress/ZIPCd006070
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0SIMSBURYCEMETERY.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JACKSON F ENO JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SIMSBURY CEMETERY ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0SIMS
ReturnHeader/Filer/EIN0060536775
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 34
ReturnHeader/Filer/USAddress/CityNm0SIMSBURY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CT
ReturnHeader/Filer/USAddress/ZIPCd006070
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0060684801
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOWARD L PAGE & CO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0302 W MAIN STREET SUITE 201
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0AVON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0060013662
ReturnHeader/PreparerPersonGrp/PhoneNum08606780203
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD A FARINA CPA
ReturnHeader/ReturnTs02015-11-25T13:47:18-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.74$0.26$6.48$0.64$0.42$0.22
2023Detailed filing. Detailed filing data is available for this year.$6.24$0.28$5.96$0.47$0.45$0.02
2022Detailed filing. Detailed filing data is available for this year.$6.02$0.32$5.70$0.65$0.45$0.19
2021Detailed filing. Detailed filing data is available for this year.$6.78$0.37$6.41$0.69$0.40$0.29
2020Detailed filing. Detailed filing data is available for this year.$6.32$0.41$5.91$0.47$0.39$0.08
2019Detailed filing. Detailed filing data is available for this year.$5.96$0.43$5.53$0.93$0.36$0.57
2018Detailed filing. Detailed filing data is available for this year.$5.08$0.29$4.79$0.87$0.38$0.48
2017Detailed filing. Detailed filing data is available for this year.$5.13$0.05$5.08$0.55$0.37$0.18
2016Detailed filing. Detailed filing data is available for this year.$4.67$0.08$4.59$0.47$0.39$0.08
2015Detailed filing. Detailed filing data is available for this year.$4.43$0.12$4.32$0.36$0.39$0.04
2014Detailed filing. Detailed filing data is available for this year.$4.60$0.14$4.46$0.42$0.36$0.07
2013Detailed filing. Detailed filing data is available for this year.$4.47$0.16$4.31$0.43$0.37$0.05
2012Summary only. Only limited summary data is available for this year.$3.99$0.19$3.80$0.29$0.38$0.10
2011Summary only. Only limited summary data is available for this year.$3.88$0.20$3.67$0.25$0.36$0.11