Civic Intelligence

Chester Rural Cemetery Assn

990 • Fiscal year 2017 • EIN 23-0469595

Jan 01, 2017 to Dec 31, 2017 • Filed on Apr 30, 2018

900 Upland AveChester, PA 19013

(610) 872-3121

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.00x

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

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

43rd percentile

0.00x

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

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Net Margin

8th percentile

-32%

Higher net margin than 8% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

62nd percentile

$4,200

Higher top officer pay than 62% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Asset Growth

57th percentile

5.4%

Faster asset growth than 57% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

20th percentile

-11%

Faster revenue growth than 20% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$2,696,683

Up $139,168 (+5.4%) from 2016

Net Assets

Up

$2,696,683

Up $139,168 (+5.4%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Down

$387,883

Down $45,860 (-11%) from 2016

Expenses

Up

$512,903

Up $32,220 (+6.7%) from 2016

Net Income

Down

-$125,020

Down $78,080 (-166%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,509,203Liabilities 2011: $0Net Assets 2011: $2,509,2032011Assets 2012: $2,599,285Liabilities 2012: $0Net Assets 2012: $2,599,2852012Assets 2013: $2,737,090Liabilities 2013: $0Net Assets 2013: $2,737,0902013Assets 2014: $2,724,086Liabilities 2014: $0Net Assets 2014: $2,724,0862014Assets 2015: $2,494,631Liabilities 2015: $0Net Assets 2015: $2,494,6312015Assets 2016: $2,557,515Liabilities 2016: $0Net Assets 2016: $2,557,5152016Assets 2017: $2,696,683Liabilities 2017: $0Net Assets 2017: $2,696,6832017Assets 2018: $2,310,777Liabilities 2018: $0Net Assets 2018: $2,310,7772018Assets 2019: $2,577,349Liabilities 2019: $0Net Assets 2019: $2,577,3492019Assets 2020: $2,562,047Liabilities 2020: $0Net Assets 2020: $2,562,0472020Assets 2021: $2,707,139Liabilities 2021: $0Net Assets 2021: $2,707,1392021Assets 2022: $2,297,743Liabilities 2022: $0Net Assets 2022: $2,297,7432022Assets 2023: $2,403,231Liabilities 2023: $15,355Net Assets 2023: $2,387,8762023Assets 2024: $2,593,184Liabilities 2024: $4,662Net Assets 2024: $2,588,5222024Assets 2025: $2,778,695Liabilities 2025: $40,526Net Assets 2025: $2,738,1692025

Highlighted filing

2017

Assets$2,696,683
Liabilities$0
Net Assets$2,696,683

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $406,668Expenses 2011: $450,405Net Income 2011: -$43,7372011Revenue 2012: $363,691Expenses 2012: $431,689Net Income 2012: -$67,9982012Revenue 2013: $427,310Expenses 2013: $486,518Net Income 2013: -$59,2082013Revenue 2014: $368,028Expenses 2014: $502,622Net Income 2014: -$134,5942014Revenue 2015: $356,621Expenses 2015: $477,718Net Income 2015: -$121,0972015Revenue 2016: $433,743Expenses 2016: $480,683Net Income 2016: -$46,9402016Revenue 2017: $387,883Expenses 2017: $512,903Net Income 2017: -$125,0202017Revenue 2018: $384,152Expenses 2018: $486,253Net Income 2018: -$102,1012018Revenue 2019: $424,119Expenses 2019: $516,306Net Income 2019: -$92,1872019Revenue 2020: $613,371Expenses 2020: $522,723Net Income 2020: $90,6482020Revenue 2021: $568,868Expenses 2021: $644,072Net Income 2021: -$75,2042021Revenue 2022: $510,766Expenses 2022: $560,394Net Income 2022: -$49,6282022Revenue 2023: $553,787Expenses 2023: $589,104Net Income 2023: -$35,3172023Revenue 2024: $561,605Expenses 2024: $732,974Net Income 2024: -$171,3692024Revenue 2025: $525,636Expenses 2025: $599,548Net Income 2025: -$73,9122025

Highlighted filing

2017

Revenue$387,883
Expenses$512,903
Net Income-$125,020
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Apr 30, 2018
Return Version
2017v2.2
Gross Receipts
$387,883
Mission and Program Overview

Mission

Operation of cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,549,416$2,693,539▲ $144,123
Cash and Non-Interest-Bearing Accounts$8,099$3,144▼ $4,955
Total Assets$2,557,515$2,696,683▲ $139,168
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Permanently Rstr Net Assets$2,470,159$2,601,182▲ $131,023
Unrestricted Net Assets$87,356$95,501▲ $8,145
Total Net Assets Fund Balance$2,557,515$2,696,683▲ $139,168
Total Liabilities and Net Assets / Fund Balance$2,557,515$2,696,683▲ $139,168
Compensation and Service Providers

Employees

NameTitleBaseTotal
John E Patterson JrTreasurer$4,200$4,200
Frank B CrossVP/Grounds chair$2,400$2,400
John R TwomblyDirector/Solic$2,000$2,000
Alan FergusonSecretary$1,800$1,800
Jack MillerDirector$1,200$1,200
John BullockDirector$1,200$1,200
Kenneth MillerDirector$1,200$1,200
Norman C ShorpshirePres$1,200$1,200
Norman CullisDirector$1,200$1,200
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$288,199
Investment Income
$99,684
Other Revenue
$0
Change in Net Assets
$-125,020
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$301,730
Other Expenses$211,173
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$220,964--$220,964
All Other Expenses$122,541--$122,541
Other Employee Benefits$45,808--$45,808
Fees for Service Investment Mgmnt Fees$23,975--$23,975
Payroll Taxes$18,881--$18,881
Current Officers, Directors, Trustees, and Key Employees$10,800--$10,800
Pension Plan Contributions$5,277--$5,277
Office Expenses$3,370--$3,370
Fees for Services Legal$3,076--$3,076
Fees for Services Accounting$3,000--$3,000
Other Expenses$2,022--$2,022
Total Functional Expenses$512,903$0$0$512,903
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
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
Filing and Contact Details

Filer

Filer Name
Chester Rural Cemetery
EIN
23-0469595
Phone
6108723121
Address
900 Upland Ave, Chester, PA 19013

Signing Officer

Name
Norman C Shropshire
Title
President
Phone
6108723121
Signed
2018-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Norman C Shropshire
Formed
1863
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
4
Volunteers
0

Preparer

Firm
John E Patterson Jr CPA
Address
14 ELLIOTT AVE SUITE 8, BRYN MAWR, PA 19010
Preparer
John E Patterson Jr CPA
Phone
6105257400
Supplemental Narrative

Additional Explanations

Pt VI, Line 3

The cemetery is owned by the burial lot owners

Pt VI, Line 7A

The Board of Directors consists of 9 outside (independent)individuals who elect new members and re-elect existing members

Pt VI, Line 11B

Tax return is prepared by the Treasurer (CPA), reviewed and signed by the President. All members of the Board are notified of the completed return and have opportunity to review return at their convenience.

Pt VI, Line 19

Governing documents and tax returns are available at the address of record for public inspection.

Pt XI

SFAS 117 adjustment to market value of investments

Pt VI, Line 6

Burial lot owners are the owners of the cemetery

Form 990, Part IX, Line 24E

Snow plowing 2070. 2070.

Form 990, Part IX, Line 24E

Repairs & maint - grnds 30021. 30021.

Form 990, Part IX, Line 24E

Repairs & maint - equip 13167. 13167.

Form 990, Part IX, Line 24E

Trash removal 959. 959.

Form 990, Part IX, Line 24E

Tree service 9342. 9342.

Form 990, Part IX, Line 24E

Utilities 8081. 8081.

Form 990, Part IX, Line 24E

Telephone 3285. 3285.

Form 990, Part IX, Line 24E

Other professional fees 4900. 4900.

Form 990, Part IX, Line 24E

Miscellaneous 6958. 6958.

Form 990, Part IX, Line 24E

Temporary seasonal help 43758. 43758.

Raw XML Appendix348 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.

Path#Value
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IRS990/Form990PartVIISectionAGrp/PersonNm2ALAN FERGUSON
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IRS990/Form990PartVIISectionAGrp/PersonNm5NORMAN CULLIS
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IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
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IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
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IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The cemetery is owned by the burial lot owners
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board of Directors consists of 9 outside (independent)individuals who elect new members and re-elect existing members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Tax return is prepared by the Treasurer (CPA), reviewed and signed by the President. All members of the Board are notified of the completed return and have opportunity to review return at their convenience.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Governing documents and tax returns are available at the address of record for public inspection.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SFAS 117 adjustment to market value of investments
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Burial lot owners are the owners of the cemetery
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Snow plowing 2070. 2070.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Repairs & maint - grnds 30021. 30021.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Repairs & maint - equip 13167. 13167.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Trash removal 959. 959.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Tree service 9342. 9342.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Utilities 8081. 8081.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Telephone 3285. 3285.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Other professional fees 4900. 4900.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Miscellaneous 6958. 6958.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Temporary seasonal help 43758. 43758.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt XI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02557515
IRS990/TotalAssetsEOYAmt02696683
IRS990/TotalAssetsGrp/BOYAmt02557515
IRS990/TotalAssetsGrp/EOYAmt02696683
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0512903
IRS990/TotalFunctionalExpensesGrp/TotalAmt0512903
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02557515
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02696683
IRS990/TotalProgramServiceExpensesAmt0512903
IRS990/TotalProgramServiceRevenueAmt0288199
IRS990/TotalReportableCompFromOrgAmt016400
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0387883
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0387883
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02557515
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02696683
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt087356
IRS990/UnrestrictedNetAssetsGrp/EOYAmt095501
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt034 W Knowlton Rd
IRS990/USAddress/CityNm0Media
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd019063
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NORMAN C SHROPSHIRE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06108723121
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-04-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Chester Rural Cemetery
ReturnHeader/Filer/BusinessNameControlTxt0CHES
ReturnHeader/Filer/EIN0230469595
ReturnHeader/Filer/PhoneNum06108723121
ReturnHeader/Filer/USAddress/AddressLine1Txt0900 Upland Ave
ReturnHeader/Filer/USAddress/CityNm0Chester
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd019013
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId05830E54C2207499676A39BF1950153780738D5F9
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B2C5C0E957A41B53E4A81FF07045C061CF7B6570
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt096.227.149.40
ReturnHeader/FilingSecurityInformation/IPDt02018-04-30
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm009:35:07
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHN E PATTERSON JR CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt014 ELLIOTT AVE SUITE 8
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BRYN MAWR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019010
ReturnHeader/PreparerPersonGrp/PhoneNum06105257400
ReturnHeader/PreparerPersonGrp/PreparationDt02017-04-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN E PATTERSON JR CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-04-30T09:35:14-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.78$0.04$2.74$0.53$0.60$0.07
2024Detailed filing. Detailed filing data is available for this year.$2.59$0.00$2.59$0.56$0.73$0.17
2023Detailed filing. Detailed filing data is available for this year.$2.40$0.02$2.39$0.55$0.59$0.04
2022Detailed filing. Detailed filing data is available for this year.$2.30$0.00$2.30$0.51$0.56$0.05
2021Detailed filing. Detailed filing data is available for this year.$2.71$0.00$2.71$0.57$0.64$0.08
2020Detailed filing. Detailed filing data is available for this year.$2.56$0.00$2.56$0.61$0.52$0.09
2019Detailed filing. Detailed filing data is available for this year.$2.58$0.00$2.58$0.42$0.52$0.09
2018Detailed filing. Detailed filing data is available for this year.$2.31$0.00$2.31$0.38$0.49$0.10
2017Detailed filing. Detailed filing data is available for this year.$2.70$0.00$2.70$0.39$0.51$0.13
2016Summary only. Only limited summary data is available for this year.$2.56$0.00$2.56$0.43$0.48$0.05
2015Summary only. Only limited summary data is available for this year.$2.49$0.00$2.49$0.36$0.48$0.12
2014Summary only. Only limited summary data is available for this year.$2.72$0.00$2.72$0.37$0.50$0.13
2013Summary only. Only limited summary data is available for this year.$2.74$0.00$2.74$0.43$0.49$0.06
2012Summary only. Only limited summary data is available for this year.$2.60$0.00$2.60$0.36$0.43$0.07
2011Summary only. Only limited summary data is available for this year.$2.51$0.00$2.51$0.41$0.45$0.04