Civic Intelligence

Martinsburg Cemetery Association

EIN 15-0379177 • 501(c)13 • Martinsburg, NY

Profile

Management of cemetery burials and burial plot sales. Maintain town cemetery.

PO Box 18Martinsburg, NY 13404
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.00x

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

501(c)13 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.00x

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

501(c)13 • $1M-$5M nonprofits • Source year 2024

Net Margin

87th percentile

68%

Higher net margin than 87% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$3,465

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Asset Growth

71st percentile

9.0%

Faster asset growth than 71% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

17th percentile

-16%

Faster revenue growth than 17% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$1,952,516

Up $161,295 (+9.0%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,952,516

Up $161,295 (+9.0%) from 2023

Operations
Liabilities / Revenue51st percentileNet Margin87th percentile

Revenue

Down

$237,403

Down $46,602 (-16%) from 2023

Expenses

Up

$75,373

Up $8,200 (+12%) from 2023

Net Income

Down

$162,030

Down $54,802 (-25%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,113,767Liabilities 2010: $1,330Net Assets 2010: $1,112,4372010Assets 2012: $1,167,283Liabilities 2012: $0Net Assets 2012: $1,167,2832012Assets 2014: $1,365,933Liabilities 2014: $0Net Assets 2014: $1,365,9332014Assets 2015: $1,386,777Liabilities 2015: $0Net Assets 2015: $1,386,7772015Assets 2016: $1,423,066Liabilities 2016: $80Net Assets 2016: $1,422,9862016Assets 2017: $1,445,022Liabilities 2017: $70Net Assets 2017: $1,444,9522017Assets 2018: $1,474,516Liabilities 2018: $0Net Assets 2018: $1,474,5162018Assets 2019: $1,499,922Liabilities 2019: $0Net Assets 2019: $1,499,9222019Assets 2020: $1,458,214Liabilities 2020: $61Net Assets 2020: $1,458,1532020Assets 2021: $1,538,950Liabilities 2021: $801Net Assets 2021: $1,538,1492021Assets 2022: $1,574,996Liabilities 2022: $0Net Assets 2022: $1,574,9962022Assets 2023: $1,791,221Liabilities 2023: $0Net Assets 2023: $1,791,2212023Assets 2024: $1,952,516Liabilities 2024: $0Net Assets 2024: $1,952,5162024

Highlighted filing

2024

Assets$1,952,516
Liabilities$0
Net Assets$1,952,516
Open 2024 Filing

Operations Trend

Revenue Growth17th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2010: $66,410Expenses 2010: $30,914Net Income 2010: $35,4962010Revenue 2012: $44,231Expenses 2012: $27,366Net Income 2012: $16,8652012Revenue 2014: $25,293Expenses 2014: $7,886Net Income 2014: $17,4072014Revenue 2015: $72,569Expenses 2015: $52,059Net Income 2015: $20,5102015Revenue 2016: $79,471Expenses 2016: $43,993Net Income 2016: $35,4782016Revenue 2017: $70,986Expenses 2017: $49,727Net Income 2017: $21,2592017Revenue 2018: $76,962Expenses 2018: $48,191Net Income 2018: $28,7712018Revenue 2019: $78,654Expenses 2019: $54,028Net Income 2019: $24,6262019Revenue 2020: $13,262Expenses 2020: $55,350Net Income 2020: -$42,0882020Revenue 2021: $145,358Expenses 2021: $65,419Net Income 2021: $79,9392021Revenue 2022: $113,206Expenses 2022: $76,053Net Income 2022: $37,1532022Revenue 2023: $284,005Expenses 2023: $67,173Net Income 2023: $216,8322023Revenue 2024: $237,403Expenses 2024: $75,373Net Income 2024: $162,0302024

Highlighted filing

2024

Revenue$237,403
Expenses$75,373
Net Income$162,030
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,952,516
Liabilities
$0
Net assets
$1,952,516
Revenue
$237,403
Expenses
$75,373
Net income
$162,030
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.95$0.00$1.95$0.24$0.08$0.16
2023Detailed filing. Detailed filing data is available for this year.$1.79$0.00$1.79$0.28$0.07$0.22
2022Detailed filing. Detailed filing data is available for this year.$1.57$0.00$1.57$0.11$0.08$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.54$0.00$1.54$0.15$0.07$0.08
2020Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$0.01$0.06$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.50$0.00$1.50$0.08$0.05$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.47$0.00$1.47$0.08$0.05$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.45$0.00$1.44$0.07$0.05$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.42$0.00$1.42$0.08$0.04$0.04
2015Detailed filing. Detailed filing data is available for this year.$1.39$0.00$1.39$0.07$0.05$0.02
2014Summary only. Only limited summary data is available for this year.$1.37$0.00$1.37$0.03$0.01$0.02
2012Summary only. Only limited summary data is available for this year.$1.17$0.00$1.17$0.04$0.03$0.02
2010Summary only. Only limited summary data is available for this year.$1.11$0.00$1.11$0.07$0.03$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.0
Gross Receipts
$1,132,246
Mission and Program Overview

Mission

Management of cemetery burials and burial plot sales. Maintain town cemetery.

Maintenance of town cemetery. Management of cemetery burials and burial plot sales.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,706,568$1,880,223▲ $173,655
Savings and Temporary Cash Investments$64,830$50,887▼ $13,943
Cash and Non-Interest-Bearing Accounts$11,937$15,947▲ $4,010
Land, Buildings, and Equipment, Net$7,886$5,459▼ $2,427
Total Assets$1,791,221$1,952,516▲ $161,295
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,691,408$1,851,493▲ $160,085
Net Assets With Donor Restrictions$99,813$101,023▲ $1,210
Total Net Assets Fund Balance$1,791,221$1,952,516▲ $161,295
Total Liabilities and Net Assets / Fund Balance$1,791,221$1,952,516▲ $161,295

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,459$16,357$21,816
Compensation and Service Providers
Top Officer Pay68th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Michelle KelleyTreasurerPT$3,465$3,465
Jeffery ZehrTrustee-$2,226$2,226
Mary KelleySecretaryPT$1,841$1,841

Board Members and Trustees

NameTitle
Francis SmithlingPresident
Bobbie MarraTrustee
Daniel OrtliebTrustee
Thomas SweetVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$124
Program Service Revenue
$11,240
Investment Income
$226,039
Other Revenue
$0
All Other Contributions
$124
Change in Net Assets
$162,030
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$43,460
Salaries, Compensation, and Employee Benefits$31,913
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees-$21,959-$21,959
Other Salaries and Wages$21,520--$21,520
Occupancy$11,846--$11,846
Current Officers, Directors, Trustees, and Key Employees$2,226$5,306-$7,532
Fees for Services Other$4,541--$4,541
Payroll Taxes$2,344$517-$2,861
Insurance$2,710--$2,710
Depreciation Depletion$1,693--$1,693
Other Expenses-$303-$303
Office Expenses-$8-$8
Total Functional Expenses$46,880$28,493$0$75,373
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
Annual disclosure for covered persons
Yes
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
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 11B

“The governing board reviews the form 990 via email.”

Form 990, Page 6, Part VI, Line 19

“No one has requested any of the aforementioned documents in the past year. Contact information is always listed on the board at the cemetery if someone should want to see the documents.”

Filing and Contact Details

Filer

Filer Name
Martinsburg Cemetery Association
EIN
15-0379177
Phone
3153765203
Address
PO BOX 18, MARTINSBURG, NY 13404

Signing Officer

Name
Michelle Kelley
Title
Treasurer
Phone
3153765203
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Francis Smithling
Formed
1910
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
5
Volunteers
2

Preparer

Firm
Lawrence & Philippe Cpas Pllc
Address
5564 WOODLAWN AVENUE, LOWVILLE, NY 13367
Preparer
Emily J Philippe
Phone
3156130145
Supplemental Narrative

Additional Explanations

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

“Management of cemetery burials and burial plot sales. Maintain town cemetery.”

Form 990, Part XI, Line 9

“Book / tax depreciation difference -735”

Raw XML Appendix315 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT OF CEMETERY BURIALS AND BURIAL PLOT SALES. MAINTAIN TOWN CEMETERY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING BOARD REVIEWS THE FORM 990 VIA EMAIL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO ONE HAS REQUESTED ANY OF THE AFOREMENTIONED DOCUMENTS IN THE PAST YEAR. CONTACT INFORMATION IS ALWAYS LISTED ON THE BOARD AT THE CEMETERY IF SOMEONE SHOULD WANT TO SEE THE DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE -735
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01791221
IRS990/TotalAssetsEOYAmt01952516
IRS990/TotalAssetsGrp/BOYAmt01791221
IRS990/TotalAssetsGrp/EOYAmt01952516
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0124
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt028493
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt046880
IRS990/TotalFunctionalExpensesGrp/TotalAmt075373
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01791221
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01952516
IRS990/TotalProgramServiceRevenueAmt011240
IRS990/TotalReportableCompFromOrgAmt07532
IRS990/TotalRevenueGrp/ExclusionAmt0226039
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt011240
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0237403
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01791221
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01952516
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 146
IRS990/USAddress/CityNm0MARTINSBURG
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd013404
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELLE KELLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03153765203
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MARTINSBURG CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MART
ReturnHeader/Filer/EIN0150379177
ReturnHeader/Filer/PhoneNum03153765203
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 18
ReturnHeader/Filer/USAddress/CityNm0MARTINSBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd013404
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0852083393
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAWRENCE & PHILIPPE CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05564 WOODLAWN AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOWVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd013367
ReturnHeader/PreparerPersonGrp/PhoneNum03156130145
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EMILY J PHILIPPE
ReturnHeader/ReturnTs02025-11-17T10:50:43-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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