Civic Intelligence

Liberty Cemetery Association

990 • Fiscal year 2017 • EIN 23-7022061

Jan 01, 2017 to Dec 31, 2017 • Filed on May 14, 2019

Organization ProfileN/A
1705 S St Rd 135Salem, IN 47167

(812) 865-3851

Siviq Scores

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

Liabilities / Assets

61st percentile

0.00x

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

2017 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

61st percentile

0.00x

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

2017 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2017

Net Margin

70th percentile

37%

Higher net margin than 70% of similar nonprofits.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

65th percentile

$1,500

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 4.5% of source-year revenue.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2017

Asset Growth

44th percentile

2.4%

Faster asset growth than 44% of similar nonprofits.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

90th percentile

116%

Faster revenue growth than 90% of similar nonprofits.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$936,631

Up $21,509 (+2.4%) from 2016

Net Assets

Up

$936,631

Up $21,509 (+2.4%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue And Expenses
Liabilities / Revenue61st percentileNet Margin70th percentile

Revenue

Up

$33,426

Up $17,954 (+116%) from 2016

Expenses

Down

$21,211

Down $22,812 (-52%) from 2016

Net Income

Up

$12,215

Up $40,766 (+143%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth44th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $789,885Liabilities 2010: $0Net Assets 2010: $789,8852010Assets 2011: $783,099Liabilities 2011: $0Net Assets 2011: $783,0992011Assets 2012: $826,887Liabilities 2012: $0Net Assets 2012: $826,8872012Assets 2013: $905,466Liabilities 2013: $0Net Assets 2013: $905,4662013Assets 2014: $968,235Liabilities 2014: $0Net Assets 2014: $968,2352014Assets 2015: $965,893Liabilities 2015: $0Net Assets 2015: $965,8932015Assets 2016: $915,122Liabilities 2016: $0Net Assets 2016: $915,1222016Assets 2017: $936,631Liabilities 2017: $0Net Assets 2017: $936,6312017Assets 2018: $917,190Liabilities 2018: $0Net Assets 2018: $917,1902018Assets 2019: $1,053,748Liabilities 2019: $0Net Assets 2019: $1,053,7482019Assets 2020: $1,170,567Liabilities 2020: $0Net Assets 2020: $1,170,5672020Assets 2021: $1,551,860Liabilities 2021: $253,554Net Assets 2021: $1,298,3062021Assets 2022: $1,423,496Liabilities 2022: $244,971Net Assets 2022: $1,178,5252022Assets 2023: $1,532,369Liabilities 2023: $235,825Net Assets 2023: $1,296,5442023Assets 2024: $1,592,435Liabilities 2024: $225,715Net Assets 2024: $1,366,7202024

Highlighted filing

2017

Assets$936,631
Liabilities$0
Net Assets$936,631
Open 2017 Filing

Operations Trend

Revenue Growth90th percentile

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

$300K$200K$100K$0-$100KExpenses 2010: $37,3332010Expenses 2011: $26,9532011Expenses 2012: $27,7752012Revenue 2013: $99,064Expenses 2013: $20,485Net Income 2013: $78,5792013Revenue 2014: $89,010Expenses 2014: $26,241Net Income 2014: $62,7692014Revenue 2015: $28,937Expenses 2015: $31,279Net Income 2015: -$2,3422015Revenue 2016: $15,472Expenses 2016: $44,023Net Income 2016: -$28,5512016Revenue 2017: $33,426Expenses 2017: $21,211Net Income 2017: $12,2152017Revenue 2018: $192,611Expenses 2018: $37,370Net Income 2018: $155,2412018Revenue 2019: $34,512Expenses 2019: $57,324Net Income 2019: -$22,8122019Revenue 2020: $20,240Expenses 2020: $33,742Net Income 2020: -$13,5022020Revenue 2021: $291,055Expenses 2021: $63,797Net Income 2021: $227,2582021Revenue 2022: $36,529Expenses 2022: $32,583Net Income 2022: $3,9462022Revenue 2023: $152,160Expenses 2023: $28,704Net Income 2023: $123,4562023Revenue 2024: $45,833Expenses 2024: $28,493Net Income 2024: $17,3402024

Highlighted filing

2017

Revenue$33,426
Expenses$21,211
Net Income$12,215
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 14, 2019
Return Version
2017v2.3
Gross Receipts
$70,265
Mission and Program Overview

Mission

The cemetery is operated exclusively for the benefit of it's members and chartered solely for the purpose of disposal of bodies by burial.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$915,122$936,631▲ $21,509
Rtn Earn Endowment Incm Other Fnds$915,122$936,631▲ $21,509
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$915,122$936,631▲ $21,509
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$915,122$936,631▲ $21,509
Total Liabilities and Net Assets / Fund Balance$915,122$936,631▲ $21,509

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$936,631--
Compensation and Service Providers
Top Officer Pay65th percentile

Employees

NameTitleBaseTotal
Fern CarterDirector$1,500$1,500

Board Members and Trustees

NameTitle
Ben CarterPresident
Tom ArthurVice-president
Bill FugateDirector
Una TurleyDirector
James TurleySecretary
Theresa RobbinsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$33,426
Other Revenue
$0
Change in Net Assets
$12,215
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$20,411
Grants and Similar Amounts Paid$800
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$2,621--$2,621
Other Expenses$1,168$1,500-$1,168
Grants to Domestic Orgs$800--$800
All Other Expenses$319--$319
Conferences and Meetings-$313-$313
Office Expenses-$108-$108
Advertising-$70-$70
Fees for Services Accounting-$65-$65
Fees for Services Legal-$47-$47
Total Functional Expenses$19,108$2,103$0$21,211
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
No
Annual disclosure for covered persons
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, Part VI, Section A, Line 2

“One of the board officers is a son of a director.”

Form 990, Part VI, Section B, Line 11B

“The form 990 was available at the certified public accountant's office for review by all board members.”

Form 990, Part VI, Section C, Line 19

“Accounting records and minutes of the board of directors meetings are available to the general public upon request.”

Filing and Contact Details

Filer

Filer Name
Liberty Cemetery Association
EIN
23-7022061
Phone
8128653851
Address
1705 S ST RD 135, SALEM, IN 47167

Signing Officer

Name
Ben Carter
Title
President
Phone
8128653851
Signed
2019-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ben Carter
Formed
1926
Legal Domicile
In
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Mary Lea Brown CPA
Address
PO BOX 184, ORLEANS, IN 47452
Preparer
Mary Lea Brown CPA
Phone
8128652848
Raw XML Appendix314 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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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0208.103.14.206
ReturnHeader/FilingSecurityInformation/IPDt02019-05-27
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm021:12:18
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351518064
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARY LEA BROWN CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 184
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ORLEANS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd047452
ReturnHeader/PreparerPersonGrp/PhoneNum08128652848
ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARY LEA BROWN CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-05-30T14:15:17-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$936,631
Liabilities
$0
Net assets
$936,631
Revenue
$33,426
Expenses
$21,211
Net income
$12,215
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.59$0.23$1.37$0.05$0.03$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.53$0.24$1.30$0.15$0.03$0.12
2022Detailed filing. Detailed filing data is available for this year.$1.42$0.24$1.18$0.04$0.03$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.55$0.25$1.30$0.29$0.06$0.23
2020Detailed filing. Detailed filing data is available for this year.$1.17$0.00$1.17$0.02$0.03$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.05$0.00$1.05$0.03$0.06$0.02
2018Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$0.19$0.04$0.16
2017Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.03$0.02$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.92$0.02$0.04$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.03$0.03$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.09$0.03$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.10$0.02$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.00$0.83$0.03
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.78$0.00$0.78$0.03
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.79$0.00$0.79$0.04