Civic Intelligence

Marshall Cemetery Association

990EZ • Fiscal year 2023 • EIN 23-7125172

Apr 01, 2022 to Mar 31, 2023 • Filed on May 18, 2023

Organization ProfileN/A
703 Lawrence StMarshall, MN 56258

(507) 532-6614

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2023

Net Margin

58th percentile

17%

Higher net margin than 58% of similar nonprofits.

2023 filings • 501(c)13 • <$500k nonprofits • Source year 2023

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2023 filings • 501(c)13 • <$500k nonprofits • Source year 2023

Asset Growth

23rd percentile

-4.4%

Faster asset growth than 23% of similar nonprofits.

2023 filings • 501(c)13 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

54th percentile

1.2%

Faster revenue growth than 54% of similar nonprofits.

2023 filings • 501(c)13 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$256,378

Down $11,798 (-4.4%) from 2022

Net Assets

Down

$256,378

Down $11,798 (-4.4%) from 2022

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin58th percentile

Revenue

Up

$85,933

Up $1,054 (+1.2%) from 2022

Expenses

Up

$71,253

Up $10,122 (+17%) from 2022

Net Income

Down

$14,680

Down $9,068 (-38%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth23rd percentile

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

$300K$200K$100K$0Assets 2021: $230,201Net Assets 2021: $230,2012021Assets 2022: $268,176Net Assets 2022: $268,1762022Assets 2023: $256,378Net Assets 2023: $256,3782023Assets 2024: $264,675Net Assets 2024: $264,6752024Assets 2025: $250,932Net Assets 2025: $250,9322025

Highlighted filing

2023

Assets$256,378
Liabilities-
Net Assets$256,378
Open 2023 Filing

Operations Trend

Revenue Growth54th percentile

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

$150K$100K$50K$0-$50KRevenue 2021: $86,500Expenses 2021: $78,220Net Income 2021: $8,2802021Revenue 2022: $84,879Expenses 2022: $61,131Net Income 2022: $23,7482022Revenue 2023: $85,933Expenses 2023: $71,253Net Income 2023: $14,6802023Revenue 2024: $65,474Expenses 2024: $71,039Net Income 2024: -$5,5652024Revenue 2025: $98,912Expenses 2025: $125,827Net Income 2025: -$26,9152025

Highlighted filing

2023

Revenue$85,933
Expenses$71,253
Net Income$14,680
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2022 to Mar 31, 2023
Signed
May 18, 2023
Return Version
2022v5.0
Gross Receipts
$140,756
Mission and Program Overview

Mission

Organizations purpose is to maintain the marshall cemetery for use by the community.

Program Services

DescriptionGrantsExpenses
MAINTENANCE OF CEMETERY--
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
PAUL BRIDGLANDPresident-$0--
LYLE MOSENGSecretary-Tr-$0--
JAMES JACOBSONDirector-$0--
WILLARD ENGELDirector-$0--
DAVID SPRIKDirector-$0--
JESS NELSONDirector-$0--
CALVIN BARNETTDirector-$0--
DARWIN LEEKVice Preside-$0--
Filing and Contact Details

Filer

Filer Name
Marshall Cemetery Association
EIN
23-7125172
Address
703 LAWRENCE ST, MARSHALL, MN 56258

Signing Officer

Name
Lyle Moseng
Title
Secretary-treasurer
Signed
2023-05-18
Discuss with paid preparer
Yes

Preparer

Firm
Hoffman & Brobst Pllp
Address
PO BOX 548, MARSHALL, MN 56258
Preparer
Sharon Klein
Phone
5075325735
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office expenses 946 insurance 1,732 grave openings 17,250 grounds maintenance 4,642 snow removal 3,425 staking graves & headston 1,598 refunds 600 website 3,143 penalty-cd 9 dirt & gravel 619 foreign taxes pd 194 total 34,158”

Form 990-ez, Part I, Line 20

“Unrealized gain on investments -26,478”

Form 990-ez, Part II, Line 24

“Land - cost unknown 1 1 total 1 1”

Form 990-ez, Part III

“Organizations purpose is to maintain the marshall cemetery for use by the community.”

Raw XML Appendix125 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0LYLE MOSENG
IRS990EZ/BooksInCareOfDetail/PhoneNum05075326614
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0703 LAWRENCE ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MARSHALL
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd056258
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0268175
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0256377
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt02920
IRS990EZ/CostOrOtherBasisExpenseSaleAmt054823
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt014680
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt032961
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0268176
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0256378
IRS990EZ/GainOrLossFromSaleOfAssetsAmt08258
IRS990EZ/GrossReceiptsAmt0140756
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt08700
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0268176
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0256378
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0268176
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0256378
IRS990EZ/OccupancyRentUtltsAndMaintAmt04134
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt7000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PAUL BRIDGLAND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LYLE MOSENG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JAMES JACOBSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3WILLARD ENGEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DAVID SPRIK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JESS NELSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6CALVIN BARNETT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7DARWIN LEEK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY-TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7VICE PRESIDE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01
IRS990EZ/OtherAssetsTotalDetail/EOYAmt01
IRS990EZ/OtherChangesInNetAssetsAmt0-26478
IRS990EZ/OtherExpensesTotalAmt034158
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0ORGANIZATIONS PURPOSE IS TO MAINTAIN THE MARSHALL CEMETERY FOR USE BY THE COMMUNITY.
IRS990EZ/ProgramServiceRevenueAmt066055
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MAINTENANCE OF CEMETERY
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SaleOfAssetsGrossAmt063081
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt071253
IRS990EZ/TotalRevenueAmt085933
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE EXPENSES 946 INSURANCE 1,732 GRAVE OPENINGS 17,250 GROUNDS MAINTENANCE 4,642 SNOW REMOVAL 3,425 STAKING GRAVES & HEADSTON 1,598 REFUNDS 600 WEBSITE 3,143 PENALTY-CD 9 DIRT & GRAVEL 619 FOREIGN TAXES PD 194 TOTAL 34,158
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UNREALIZED GAIN ON INVESTMENTS -26,478
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LAND - COST UNKNOWN 1 1 TOTAL 1 1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ORGANIZATIONS PURPOSE IS TO MAINTAIN THE MARSHALL CEMETERY FOR USE BY THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LYLE MOSENG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY-TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MARSHALL CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MARS
ReturnHeader/Filer/EIN0237125172
ReturnHeader/Filer/USAddress/AddressLine1Txt0703 LAWRENCE ST
ReturnHeader/Filer/USAddress/CityNm0MARSHALL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056258
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410978542
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOFFMAN & BROBST PLLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 548
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MARSHALL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056258
ReturnHeader/PreparerPersonGrp/PhoneNum05075325735
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SHARON KLEIN
ReturnHeader/ReturnTs02023-05-22T17:51:25-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LYLE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MOSENG
ReturnHeader/TaxPeriodBeginDt02022-04-01
ReturnHeader/TaxPeriodEndDt02023-03-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$256,378
Liabilities
-
Net assets
$256,378
Revenue
$85,933
Expenses
$71,253
Net income
$14,680
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.51$2.51$0.99$1.26$0.27
2024Detailed filing. Detailed filing data is available for this year.$2.65$2.65$0.65$0.71$0.06
2023Detailed filing. Detailed filing data is available for this year.$2.56$2.56$0.86$0.71$0.15
2022Detailed filing. Detailed filing data is available for this year.$2.68$2.68$0.85$0.61$0.24
2021Detailed filing. Detailed filing data is available for this year.$2.30$2.30$0.87$0.78$0.08