Civic Intelligence

Prospect Hill Cemetery Association

990 • Fiscal year 2020 • EIN 14-0981920

Dec 01, 2019 to Nov 30, 2020 • Filed on Jun 04, 2021

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

44th percentile

0.00x

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

2020 filings • NTEE Y • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

44th percentile

0.00x

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

2020 filings • NTEE Y • $1M-$5M nonprofits • Source year 2020

Net Margin

86th percentile

66%

Higher net margin than 86% of similar nonprofits.

2020 filings • NTEE Y • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

46th percentile

$0

Higher top officer pay than 46% of similar nonprofits.

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

2020 filings • NTEE Y • $1M-$5M nonprofits • Source year 2020

Asset Growth

68th percentile

11%

Faster asset growth than 68% of similar nonprofits.

2020 filings • NTEE Y • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

96th percentile

206%

Faster revenue growth than 96% of similar nonprofits.

2020 filings • NTEE Y • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$1,710,709

Up $175,948 (+11%) from 2019

Net Assets

Up

$1,710,709

Up $175,948 (+11%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue And Expenses
Liabilities / Revenue44th percentileNet Margin86th percentile

Revenue

Up

$298,307

Up $200,677 (+206%) from 2019

Expenses

Down

$100,390

Down $4,065 (-3.9%) from 2019

Net Income

Up

$197,917

Up $204,742 (+3000%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth68th 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

2020

Assets$1,710,709
Liabilities$0
Net Assets$1,710,709
Open 2020 Filing

Operations Trend

Revenue Growth96th 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

2020

Revenue$298,307
Expenses$100,390
Net Income$197,917
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Dec 1, 2019 to Nov 30, 2020
Signed
Jun 4, 2021
Return Version
2019v5.0
Gross Receipts
$464,321
Mission and Program Overview

Mission

LOT/BURIAL SALES

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,366,701$1,238,386▼ $128,315
Savings and Temporary Cash Investments$89,301$393,564▲ $304,263
Land, Buildings, and Equipment, Net$78,759$78,759→ $0
Total Assets$1,534,761$1,710,709▲ $175,948
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,534,761$1,710,709▲ $175,948
Total Net Assets Fund Balance$1,534,761$1,710,709▲ $175,948
Total Liabilities and Net Assets / Fund Balance$1,534,761$1,710,709▲ $175,948

Asset Categories

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

Board Members and Trustees

NameTitle
David HeacockTrustee
John StewartTrustee
R W WilliamsTrustee
Richard AlricTrustee
Susan E WashburnTrustee
William DerbyTrustee
Elmer WashburnPres/treas
J Wood IvSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$200,000
Program Service Revenue
$37,735
Investment Income
$60,572
Other Revenue
$0
All Other Contributions
$200,000
Change in Net Assets
$197,917
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$100,390
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$4,200
Fees for Services Accounting---$3,000
Other Expenses---$1,249
All Other Expenses---$1,020
Total Functional Expenses$0$0$0$100,390
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 35% controlled entity
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
2021-06-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Elmer Washburn
Voting Board Members
7
Independent Board Members
7
Employees
0

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 tax. The association uses the same accounting methods for income tax and financial reporting. The associaiton follows the provisions of uncertain tax positions as addressed in fasb asc 740. The association's tax exempt status is an uncertainty, but management believes it would be accepted if examined by taxing authorities. The association files income tax returns in the u.s. Federal jurisdiction. The association is no longer subject to u.s. Federal tax examinations by tax authorities for years before 2017.”

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 TAX. THE ASSOCIATION USES THE SAME ACCOUNTING METHODS FOR INCOME TAX AND FINANCIAL REPORTING. THE ASSOCIAITON FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FASB ASC 740. THE ASSOCIATION'S TAX EXEMPT STATUS IS AN UNCERTAINTY, BUT MANAGEMENT BELIEVES IT WOULD BE ACCEPTED IF EXAMINED BY TAXING AUTHORITIES. THE ASSOCIATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2017.
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ReturnHeader/Filer/USAddress/CityNm0GLOVERSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd012078
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/PreparationDt02021-10-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TRISHA ROGERS-BYRNS
ReturnHeader/ReturnTs02021-10-07T09:58:25-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-12-01
ReturnHeader/TaxPeriodEndDt02020-11-30
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,710,709
Liabilities
$0
Net assets
$1,710,709
Revenue
$298,307
Expenses
$100,390
Net income
$197,917
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
2020Detailed filing. Detailed filing data is available for this year.$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
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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