Civic Intelligence

Prospect Hill Cemetery Association

990 • Fiscal year 2017 • EIN 14-0981920

Dec 01, 2016 to Nov 30, 2017 • Filed on Oct 11, 2018

Organization ProfileN/A
PO Box 707Gloversville, NY 12078

(518) 725-7127

Siviq Scores

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

Liabilities / Assets

39th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • NTEE Y • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

40th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2017 filings • NTEE Y • $1M-$5M nonprofits • Source year 2017

Net Margin

69th percentile

33%

Higher net margin than 69% of similar nonprofits.

2017 filings • NTEE Y • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

46th percentile

$125

Higher top officer pay than 46% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

2017 filings • NTEE Y • $1M-$5M nonprofits • Source year 2017

Asset Growth

39th percentile

3.8%

Faster asset growth than 39% of similar nonprofits.

2017 filings • NTEE Y • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

30th percentile

-4.3%

Faster revenue growth than 30% of similar nonprofits.

2017 filings • NTEE Y • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets39th percentile

Assets

Up

$1,550,198

Up $57,269 (+3.8%) from 2016

Net Assets

Up

$1,550,198

Up $57,269 (+3.8%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue And Expenses
Liabilities / Revenue40th percentileNet Margin69th percentile

Revenue

Down

$126,388

Down $5,628 (-4.3%) from 2016

Expenses

Down

$84,412

Down $24,346 (-22%) from 2016

Net Income

Up

$41,976

Up $18,718 (+80%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth39th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,380,640Liabilities 2011: $0Net Assets 2011: $1,380,6402011Assets 2012: $1,449,652Liabilities 2012: $0Net Assets 2012: $1,449,6522012Assets 2013: $1,533,973Liabilities 2013: $0Net Assets 2013: $1,533,9732013Assets 2014: $1,606,874Liabilities 2014: $0Net Assets 2014: $1,606,8742014Assets 2015: $1,481,577Liabilities 2015: $0Net Assets 2015: $1,481,5772015Assets 2016: $1,492,929Liabilities 2016: $0Net Assets 2016: $1,492,9292016Assets 2017: $1,550,198Liabilities 2017: $0Net Assets 2017: $1,550,1982017Assets 2018: $1,487,789Liabilities 2018: $0Net Assets 2018: $1,487,7892018Assets 2019: $1,534,761Liabilities 2019: $0Net Assets 2019: $1,534,7612019Assets 2020: $1,710,709Liabilities 2020: $0Net Assets 2020: $1,710,7092020Assets 2021: $1,788,560Liabilities 2021: $0Net Assets 2021: $1,788,5602021Assets 2022: $1,706,185Liabilities 2022: $0Net Assets 2022: $1,706,1852022Assets 2023: $1,726,498Liabilities 2023: $0Net Assets 2023: $1,726,4982023Assets 2024: $1,872,407Liabilities 2024: $0Net Assets 2024: $1,872,4072024

Highlighted filing

2017

Assets$1,550,198
Liabilities$0
Net Assets$1,550,198
Open 2017 Filing

Operations Trend

Revenue Growth30th percentile

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

$300K$200K$100K$0-$100KRevenue 2011: $116,332Expenses 2011: $118,985Net Income 2011: -$2,6532011Revenue 2012: $154,056Expenses 2012: $105,301Net Income 2012: $48,7552012Revenue 2013: $152,045Expenses 2013: $114,978Net Income 2013: $37,0672013Revenue 2014: $150,244Expenses 2014: $121,135Net Income 2014: $29,1092014Revenue 2015: $119,243Expenses 2015: $114,185Net Income 2015: $5,0582015Revenue 2016: $132,016Expenses 2016: $108,758Net Income 2016: $23,2582016Revenue 2017: $126,388Expenses 2017: $84,412Net Income 2017: $41,9762017Revenue 2018: $118,382Expenses 2018: $98,436Net Income 2018: $19,9462018Revenue 2019: $97,630Expenses 2019: $104,455Net Income 2019: -$6,8252019Revenue 2020: $298,307Expenses 2020: $100,390Net Income 2020: $197,9172020Revenue 2021: $85,080Expenses 2021: $102,025Net Income 2021: -$16,9452021Revenue 2022: $134,181Expenses 2022: $127,077Net Income 2022: $7,1042022Revenue 2023: $130,843Expenses 2023: $144,838Net Income 2023: -$13,9952023Revenue 2024: $153,631Expenses 2024: $113,221Net Income 2024: $40,4102024

Highlighted filing

2017

Revenue$126,388
Expenses$84,412
Net Income$41,976
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Dec 1, 2016 to Nov 30, 2017
Signed
Oct 11, 2018
Return Version
2016v3.1
Gross Receipts
$364,186
Mission and Program Overview

Mission

LOT/BURIAL SALES

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,070,787$1,157,356▲ $86,569
Savings and Temporary Cash Investments$324,949$314,083▼ $10,866
Land, Buildings, and Equipment, Net$78,759$78,759→ $0
Total Assets$1,474,495$1,550,198▲ $75,703
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,448,014$1,490,101▲ $42,087
Unrestricted Net Assets$26,481$60,097▲ $33,616
Total Net Assets Fund Balance$1,474,495$1,550,198▲ $75,703
Total Liabilities and Net Assets / Fund Balance$1,474,495$1,550,198▲ $75,703

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$78,759--
Compensation and Service Providers
Top Officer Pay46th percentile

Employees

NameTitleBaseTotal
Elmer WashburnPres/treas$125$125
Ann ServissTrustee$125$125
David HeacockTrustee$125$125
J Wood IiiSecretary$125$125
John StewartTrustee$125$125
R W WilliamsTrustee$125$125
Richard AlricTrustee$125$125
William DerbyTrustee$125$125
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$47,353
Investment Income
$79,035
Other Revenue
$0
Change in Net Assets
$41,976
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$68,112
Salaries, Compensation, and Employee Benefits$16,300
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$16,300
Occupancy---$5,181
Fees for Services Accounting---$3,650
Other Expenses---$1,307
All Other Expenses---$-1,118
Total Functional Expenses$0$0$0$84,412
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
No
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
Yes
Other officer compensation reviewed
Yes
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, Page 6, Part VI, Line 11B

“990 reviewed by board prior to filing”

Form 990, Page 6, Part VI, Line 15A

“Compensation set by the board of trustees”

Form 990, Page 6, Part VI, Line 15B

“Compensation set by board of trustees”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Prospect Hill Cemetery Association
EIN
14-0981920
Phone
5187257127
Address
PO BOX 707, GLOVERSVILLE, NY 12078

Signing Officer

Name
Elmer Washburn
Title
Pres/treas
Phone
5187257127
Signed
2018-10-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elmer Washburn
Voting Board Members
7
Independent Board Members
7
Employees
1
Volunteers
7

Preparer

Firm
West & Company Cpas Pc
Address
PO BOX 1219, GLOVERSVILLE, NY 12078-0354
Preparer
Trisha Rogers-byrns
Phone
5187257127
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 3, Part X

“Under section 501(c)(13) of the internal revenue code and section 209.4 of the new york state law, the association is exempt from federal and new york state franchise taxes. The association uses the same accounting methods for income tax and financial reporting. According to asc section 740, accounting for uncertainty in income taxes, the association's tax-exempt status itself is deemed to be an uncertainty, since events could potentially occur to jeopardize their tax-exempt status. The association does not have a liability for unrecognized tax benefits. Then association files income tax returns in the u.s. Federal jurisdictions. The association is no longer subject to u.s. Federal examinations by tax authorities for years before 2013.”

Raw XML Appendix292 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNDER SECTION 501(C)(13) OF THE INTERNAL REVENUE CODE AND SECTION 209.4 OF THE NEW YORK STATE LAW, THE ASSOCIATION IS EXEMPT FROM FEDERAL AND NEW YORK STATE FRANCHISE TAXES. THE ASSOCIATION USES THE SAME ACCOUNTING METHODS FOR INCOME TAX AND FINANCIAL REPORTING. ACCORDING TO ASC SECTION 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, THE ASSOCIATION'S TAX-EXEMPT STATUS ITSELF IS DEEMED TO BE AN UNCERTAINTY, SINCE EVENTS COULD POTENTIALLY OCCUR TO JEOPARDIZE THEIR TAX-EXEMPT STATUS. THE ASSOCIATION DOES NOT HAVE A LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THEN ASSOCIATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTIONS. THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2013.
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ReturnHeader/Filer/PhoneNum05187257127
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 707
ReturnHeader/Filer/USAddress/CityNm0GLOVERSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd012078
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0EC0BFB99E0BA434A2E31B32C38654B0D6FE454D3
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0EAACE7C7AB321069B8C0373021A7B7D21E4667C4
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0141662664
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WEST & COMPANY CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1219
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GLOVERSVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0120780354
ReturnHeader/PreparerPersonGrp/PhoneNum05187257127
ReturnHeader/PreparerPersonGrp/PreparationDt02018-10-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TRISHA ROGERS-BYRNS
ReturnHeader/ReturnTs02018-10-15T08:29:57-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-12-01
ReturnHeader/TaxPeriodEndDt02017-11-30
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,550,198
Liabilities
$0
Net assets
$1,550,198
Revenue
$126,388
Expenses
$84,412
Net income
$41,976
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.87$0.00$1.87$0.15$0.11$0.04
2023Summary only. Only limited summary data is available for this year.$1.73$0.00$1.73$0.13$0.14$0.01
2022Summary only. Only limited summary data is available for this year.$1.71$0.00$1.71$0.13$0.13$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.79$0.00$1.79$0.09$0.10$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.71$0.00$1.71$0.30$0.10$0.20
2019Summary only. Only limited summary data is available for this year.$1.53$0.00$1.53$0.10$0.10$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.49$0.00$1.49$0.12$0.10$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$0.13$0.08$0.04
2016Summary only. Only limited summary data is available for this year.$1.49$0.00$1.49$0.13$0.11$0.02
2015Summary only. Only limited summary data is available for this year.$1.48$0.00$1.48$0.12$0.11$0.01
2014Summary only. Only limited summary data is available for this year.$1.61$0.00$1.61$0.15$0.12$0.03
2013Summary only. Only limited summary data is available for this year.$1.53$0.00$1.53$0.15$0.11$0.04
2012Summary only. Only limited summary data is available for this year.$1.45$0.00$1.45$0.15$0.11$0.05
2011Summary only. Only limited summary data is available for this year.$1.38$0.00$1.38$0.12$0.12$0.00