Civic Intelligence

Rural Cemetery Association of Hornellsville

990 • Fiscal year 2013 • EIN 16-0618920

Jan 01, 2013 to Dec 31, 2013 • Filed on Nov 14, 2014

PO Box 17714843

(607) 324-1200

Siviq Scores

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

Liabilities / Assets

74th percentile

0.13x

Higher debt load relative to assets than 74% of similar nonprofits.

2013 filings • NTEE Y • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

91st percentile

1.34x

Higher debt load relative to revenue than 91% of similar nonprofits.

2013 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2013

Net Margin

20th percentile

-4.7%

Higher net margin than 20% of similar nonprofits.

2013 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2013

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.

2013 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2013

Asset Growth

9th percentile

-1.7%

Faster asset growth than 9% of similar nonprofits.

2013 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$1,165,856

Down $19,967 (-1.7%) from 2012

Net Assets

Down

$1,013,365

Down $5,359 (-0.5%) from 2012

Liabilities

Down

$152,491

Down $14,608 (-8.7%) from 2012

Revenue

$113,898

No earlier filing loaded for comparison.

Expenses

Up

$119,257

Up $4,980 (+4.4%) from 2012

Net Income

-$5,359

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $1,193,759Liabilities 2010: $167,489Net Assets 2010: $1,026,2702010Assets 2011: $1,181,402Liabilities 2011: $159,381Net Assets 2011: $1,022,0212011Assets 2012: $1,185,823Liabilities 2012: $167,099Net Assets 2012: $1,018,7242012Assets 2013: $1,165,856Liabilities 2013: $152,491Net Assets 2013: $1,013,3652013Assets 2014: $1,237,352Liabilities 2014: $139,508Net Assets 2014: $1,097,8442014Assets 2015: $1,093,971Liabilities 2015: $106,174Net Assets 2015: $987,7972015Assets 2016: $1,023,838Liabilities 2016: $83,934Net Assets 2016: $939,9042016Assets 2017: $1,007,256Liabilities 2017: $70,446Net Assets 2017: $936,8102017Assets 2018: $986,730Liabilities 2018: $62,008Net Assets 2018: $924,7222018Assets 2019: $1,101,611Liabilities 2019: $53,856Net Assets 2019: $1,047,7552019Assets 2020: $998,835Liabilities 2020: $56,281Net Assets 2020: $942,5542020Assets 2021: $1,125,846Liabilities 2021: $29,713Net Assets 2021: $1,096,1332021Assets 2022: $1,017,489Liabilities 2022: $11,634Net Assets 2022: $1,005,8552022Assets 2023: $1,073,505Liabilities 2023: $0Net Assets 2023: $1,073,5052023Assets 2024: $1,151,706Liabilities 2024: $0Net Assets 2024: $1,151,7062024

Highlighted filing

2013

Assets$1,165,856
Liabilities$152,491
Net Assets$1,013,365

Operations Trend

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

$400K$200K$0-$200KExpenses 2010: $82,2132010Expenses 2011: $107,0302011Expenses 2012: $114,2772012Revenue 2013: $113,898Expenses 2013: $119,257Net Income 2013: -$5,3592013Revenue 2014: $205,799Expenses 2014: $121,320Net Income 2014: $84,4792014Revenue 2015: $26,339Expenses 2015: $136,386Net Income 2015: -$110,0472015Revenue 2016: $93,451Expenses 2016: $141,344Net Income 2016: -$47,8932016Revenue 2017: $139,603Expenses 2017: $142,473Net Income 2017: -$2,8702017Revenue 2018: $118,434Expenses 2018: $130,522Net Income 2018: -$12,0882018Revenue 2019: $309,518Expenses 2019: $135,468Net Income 2019: $174,0502019Revenue 2020: $165,303Expenses 2020: $144,225Net Income 2020: $21,0782020Revenue 2021: $209,993Expenses 2021: $158,036Net Income 2021: $51,9572021Revenue 2022: $234,569Expenses 2022: $185,127Net Income 2022: $49,4422022Revenue 2023: $237,845Expenses 2023: $201,919Net Income 2023: $35,9262023Revenue 2024: $255,410Expenses 2024: $246,150Net Income 2024: $9,2602024

Highlighted filing

2013

Revenue$113,898
Expenses$119,257
Net Income-$5,359
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Nov 14, 2014
Return Version
2013v3.0
Gross Receipts
$113,898
Mission and Program Overview

Mission

To maintain the cemetery, provide burial and cremation services.

The mission of the Rural Cemetery Association of Hornellsville is to maintain the cemetery and to provide burial and cremation services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$991,224$991,916▲ $692
Land, Buildings, and Equipment, Net$154,225$144,419▼ $9,806
Cash and Non-Interest-Bearing Accounts$24,451$16,919▼ $7,532
Savings and Temporary Cash Investments$12,111$12,602▲ $491
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,185,823$1,165,856▼ $19,967
Other Assets Total$3,812$0▼ $3,812
Liabilities
Other Liabilities$167,099--
Mortgage Notes Payable Secured by Investment Property$0$152,491▲ $152,491
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$167,099$152,491▼ $14,608
Net Assets / Fund Balance
Permanently Rstr Net Assets$939,021$938,883▼ $138
Unrestricted Net Assets$75,623$70,592▼ $5,031
Temporarily Rstr Net Assets$4,080$3,890▼ $190
Total Net Assets Fund Balance$1,018,724$1,013,365▼ $5,359
Total Liabilities and Net Assets / Fund Balance$1,185,823$1,165,856▼ $19,967

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$144,419$55,775$200,194
Buildings$0$0$0
Land$0-$0
Equipment$0$0$0
Leasehold Improvements$0$0$0

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$939,021$2,080▲ $31,345$24,704$938,883
2012$938,603$1,595▲ $35,609$27,961$939,021
2011$8,528$0▲ $930,075$0$938,603
2010$8,528$0→ $0$0$8,528
2009$8,709$0▲ $72$253$8,528
Compensation and Service Providers

Board Members and Trustees

NameTitle
Thomas DrummPresident
Frederick WesselsVice President
Alayne WaldenTrustee
Betsy DupontTrustee
Diane ButlerTrustee
James BrownTrustee
Deloris PerkinsSecretary/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,853
Program Service Revenue
$78,138
Investment Income
$33,907
Other Revenue
$0
All Other Contributions
$1,853
Change in Net Assets
$-5,359

Audited Revenue Reconciliation

Revenue per Audited Statements
$113,898
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$113,898
Total Revenue per Form 990
$113,898
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$73,543
Salaries, Compensation, and Employee Benefits$45,714
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$45,714$0$0$45,714
Occupancy$16,120$0$0$16,120
Depreciation Depletion$10,614$0$0$10,614
Fees for Service Investment Mgmnt Fees$0$9,533$0$9,533
Interest$0$8,736$0$8,736
Insurance$0$7,082$0$7,082
Other Expenses$3,977$0$0$3,977
Office Expenses$0$3,255$0$3,255
Fees for Services Accounting$0$2,800$0$2,800
Total Functional Expenses$87,851$31,406$0$119,257

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$119,257
Total Expenses per Audited Statements$119,257
Total Expenses per Form 990$119,257
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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 B, Line 11B

The Board of Trustees will review the Form 990 at the first scheduled meeting following the filing.

Form 990, Part VI, Section C, Line 19

Organizing documents and the Form 990 will be made available upon request.

Filing and Contact Details

Filer

EIN
16-0618920
Phone
6073241200

Signing Officer

Name
Deloris Perkins
Title
Treasurer/Secretary
Phone
6073241200
Signed
2014-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Deloris Perkins
Formed
1920
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
2
Volunteers
0

Preparer

Preparer
Luke Malecki
Phone
7165652299
Supplemental Narrative

Financial Statement Notes

Schedule D, Part V, Line 4

Future maintenance of the cemetery.

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IRS990/LandBldgEquipBasisNetGrp/EOYAmt0144419
IRS990/LandBldgEquipCostOrOtherBssAmt0200194
IRS990/LegalDomicileStateCd0NY
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LoanOutstandingInd00
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Maintain cemetery.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0152491
IRS990/NetAssetsOrFundBalancesBOYAmt01018724
IRS990/NetAssetsOrFundBalancesEOYAmt01013365
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-647
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-647
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt016120
IRS990/OccupancyGrp/TotalAmt016120
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03255
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt03255
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt03812
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Maintenance
IRS990/OtherExpensesGrp/Desc1Supplies
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt011426
IRS990/OtherExpensesGrp/ProgramServicesAmt13977
IRS990/OtherExpensesGrp/TotalAmt011426
IRS990/OtherExpensesGrp/TotalAmt13977
IRS990/OtherLiabilitiesGrp/BOYAmt0167099
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt045714
IRS990/OtherSalariesAndWagesGrp/TotalAmt045714
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0939021
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0938883
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Deloris Perkins
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0812220
IRS990/ProgramServiceRevenueGrp/BusinessCd1812220
IRS990/ProgramServiceRevenueGrp/BusinessCd2812220
IRS990/ProgramServiceRevenueGrp/BusinessCd3812220
IRS990/ProgramServiceRevenueGrp/BusinessCd4812220
IRS990/ProgramServiceRevenueGrp/Desc0Cremation services
IRS990/ProgramServiceRevenueGrp/Desc1Internments
IRS990/ProgramServiceRevenueGrp/Desc2Lot sales
IRS990/ProgramServiceRevenueGrp/Desc3Other
IRS990/ProgramServiceRevenueGrp/Desc4Annual care
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/ExclusionAmt40
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt041159
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt122150
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt25400
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt37669
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt41760
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt041159
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt122150
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt25400
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt37669
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41760
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt40
IRS990/ProgSrvcAccomActy2Grp/Desc0Internments
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt022150
IRS990/ProgSrvcAccomActy3Grp/Desc0Lot sales and cremation services
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt046559
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03010
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt038420
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt067614
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt069548
IRS990/PYRevenuesLessExpensesAmt0-3299
IRS990/PYSalariesCompEmpBnftPaidAmt046663
IRS990/PYTotalExpensesAmt0114277
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0110978
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.15$0.00$1.15$0.26$0.25$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.00$1.07$0.24$0.20$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.01$1.01$0.23$0.19$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.03$1.10$0.21$0.16$0.05
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.06$0.94$0.17$0.14$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.10$0.05$1.05$0.31$0.14$0.17
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.06$0.92$0.12$0.13$0.01
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.07$0.94$0.14$0.14$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.02$0.08$0.94$0.09$0.14$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.09$0.11$0.99$0.03$0.14$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.24$0.14$1.10$0.21$0.12$0.08
2013Detailed filing. Detailed filing data is available for this year.$1.17$0.15$1.01$0.11$0.12$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.17$1.02$0.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.16$1.02$0.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.17$1.03$0.08