Civic Intelligence

The Easton Cemetery

990 • Fiscal year 2014 • EIN 24-0568470

Jun 01, 2013 to May 31, 2014 • Filed on Jul 08, 2014

401 N Seventh Street18042

(610) 252-1741

Siviq Scores

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

Liabilities / Assets

79th percentile

0.04x

Higher debt load relative to assets than 79% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

81st percentile

0.31x

Higher debt load relative to revenue than 81% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Net Margin

1st percentile

-108%

Higher net margin than 1% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

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.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Asset Growth

2nd percentile

-11%

Faster asset growth than 2% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

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

Source year 2014

Assets

Down

$1,238,288

Down $154,337 (-11%) from 2013

Net Assets

Down

$1,191,058

Down $161,276 (-12%) from 2013

Liabilities

Up

$47,230

Up $6,939 (+17%) from 2013

Revenue

$151,703

No earlier filing loaded for comparison.

Expenses

Down

$314,997

Down $15,088 (-4.6%) from 2013

Net Income

-$163,294

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.

$2.0M$1.5M$1.0M$500K$0Assets 2010: $1,458,127Liabilities 2010: $33,825Net Assets 2010: $1,424,3022010Assets 2011: $1,708,625Liabilities 2011: $38,393Net Assets 2011: $1,670,2322011Assets 2012: $1,523,719Liabilities 2012: $37,453Net Assets 2012: $1,486,2662012Assets 2013: $1,392,625Liabilities 2013: $40,291Net Assets 2013: $1,352,3342013Assets 2014: $1,238,288Liabilities 2014: $47,230Net Assets 2014: $1,191,0582014Assets 2015: $1,147,028Liabilities 2015: $34,888Net Assets 2015: $1,112,1402015Assets 2016: $971,175Liabilities 2016: $32,456Net Assets 2016: $938,7192016Assets 2017: $862,115Liabilities 2017: $29,103Net Assets 2017: $833,0122017Assets 2018: $858,247Liabilities 2018: $29,497Net Assets 2018: $828,7502018Assets 2019: $702,747Liabilities 2019: $33,800Net Assets 2019: $668,9472019Assets 2020: $644,516Liabilities 2020: $61,216Net Assets 2020: $583,3002020Assets 2021: $1,128,808Liabilities 2021: $39,708Net Assets 2021: $1,089,1002021Assets 2022: $1,029,742Liabilities 2022: $46,363Net Assets 2022: $983,3792022Assets 2023: $849,843Liabilities 2023: $39,613Net Assets 2023: $810,2302023Assets 2024: $871,168Liabilities 2024: $45,148Net Assets 2024: $826,0202024

Highlighted filing

2014

Assets$1,238,288
Liabilities$47,230
Net Assets$1,191,058

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $242,1452010Expenses 2011: $273,0082011Expenses 2012: $288,3432012Expenses 2013: $330,0852013Revenue 2014: $151,703Expenses 2014: $314,997Net Income 2014: -$163,2942014Revenue 2015: $190,789Expenses 2015: $273,901Net Income 2015: -$83,1122015Revenue 2016: $201,737Expenses 2016: $325,746Net Income 2016: -$124,0092016Revenue 2017: $187,539Expenses 2017: $290,451Net Income 2017: -$102,9122017Revenue 2018: $269,665Expenses 2018: $274,452Net Income 2018: -$4,7872018Revenue 2019: $132,845Expenses 2019: $273,901Net Income 2019: -$141,0562019Revenue 2020: $251,052Expenses 2020: $336,701Net Income 2020: -$85,6492020Revenue 2021: $230,860Expenses 2021: $372,232Net Income 2021: -$141,3722021Revenue 2022: $387,565Expenses 2022: $438,459Net Income 2022: -$50,8942022Revenue 2023: $263,268Expenses 2023: $426,135Net Income 2023: -$162,8672023Revenue 2024: $445,818Expenses 2024: $437,557Net Income 2024: $8,2612024

Highlighted filing

2014

Revenue$151,703
Expenses$314,997
Net Income-$163,294
Jump To
Filing Snapshot
Filing Period
Jun 1, 2013 to May 31, 2014
Signed
Jul 8, 2014
Return Version
2013v3.1
Gross Receipts
$493,496
Mission and Program Overview

Mission

Cemetery association to operate and maintain the easton cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$625,443$604,496▼ $20,947
Investments in Publicly Traded Securities$724,008$603,252▼ $120,756
Savings and Temporary Cash Investments$34,166$23,801▼ $10,365
Accounts Receivable$5,534$5,119▼ $415
Cash and Non-Interest-Bearing Accounts$100--
Total Assets$1,392,625$1,238,288▼ $154,337
Other Assets Total$3,374$1,620▼ $1,754
Liabilities
Accounts Payable and Accrued Expenses$21,067$30,434▲ $9,367
Other Liabilities$13,519$11,581▼ $1,938
Deferred Revenue$5,705$5,215▼ $490
Total Liabilities$40,291$47,230▲ $6,939
Net Assets / Fund Balance
Permanently Rstr Net Assets$2,315,754$2,348,626▲ $32,872
Unrestricted Net Assets$-963,420$-1,157,568▼ $194,148
Total Net Assets Fund Balance$1,352,334$1,191,058▼ $161,276
Total Liabilities and Net Assets / Fund Balance$1,392,625$1,238,288▼ $154,337

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$450,265$104,593$554,858
Equipment$67,541$199,232$266,773
Leasehold Improvements$53,330$1,072$54,402
Land$33,360-$33,360

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$466,313-▲ $117,966$190,000$388,528
2012$539,174-▲ $113,885$180,000$466,313
2011$634,093-▲ $61,898$150,000$539,174
2010$681,244$26,522▲ $73,687$140,000$634,093
2009$720,872-▲ $136,568$170,000$681,244
Compensation and Service Providers

Board Members and Trustees

NameTitle
Marshall WolffPresident
Anna BarreseDirector
Mary Lee CoffinDirector
Thomas McfaddenDirector
Na-
James WoodleySecretary
Robert BergenTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,670
Program Service Revenue
$74,406
Investment Income
$69,544
Other Revenue
$1,083
All Other Contributions
$6,670
Change in Net Assets
$-163,294
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$158,670
Salaries, Compensation, and Employee Benefits$156,327
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$99,143$27,963-$127,106
Insurance$49,720$2,000-$51,720
All Other Expenses$39,753$1,159-$40,912
Depreciation Depletion$20,948--$20,948
Pension Plan Contributions$13,012$3,670-$16,682
Occupancy$14,923$950-$15,873
Other Salaries and Wages$9,780$2,759-$12,539
Fees for Services Accounting-$6,000-$6,000
Fees for Service Investment Mgmnt Fees-$5,751-$5,751
Other Expenses$1,412$396-$1,412
Office Expenses-$748-$748
Total Functional Expenses$263,601$51,396$0$314,997
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits for Plots$5,202
Grave Prepayments - Open/close Vaults, Cremations$5,152
Security Deposit$900
Deposits for Perpetual Care$302
Deposits for Markers$25
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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
Yes
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

EIN
24-0568470
Phone
6102521741

Signing Officer

Name
Marshall Wolff
Title
President
Phone
6102521741
Signed
2014-07-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Wayne Unangst
Formed
1800
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
11
Volunteers
0

Preparer

Preparer
Scott R Fleming
Phone
6102580401
Supplemental Narrative

Additional Explanations

Pt VI, Line 8B

There are no subcommittees

Pt VI, Line 11B

The 990 is reviewed by the board of directors

Pt VI, Line 15A

The organization is very small. Only the directors

Pt VI, Line 15A

Salary is discussed by the board and not with him.

Form 990EZ, Part I, Line 8

MISCELLANEOUS

Form 990EZ, Part I, Line 16

Office supplies advertising payroll processing insurance truck & gas expense investment fees-bank charges licenses miscellaneous

Form 990EZ, Part II, Line 24

Accounts receivable - net pledges receivable - net prepaids investments

Form 990EZ, Part II, Line 26

Accounts payable & accrued expenses deferred revenue deposits for plots deposits for markers deposits for perpetual care grave prepayments - open/close vaults, cremations

Form 990, Part IX, Line 24F

Miscellaneous 2480. 1600. 880. Payroll processing 779. 608. 171. Truck & gas expense 12059. 12059. Lawn care 25406. 25406. Equipment rental 80. 80. Safety and medical 108. 108.

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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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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0180000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt06817
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0634093
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0539174
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt061898
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0150000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt07360
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0681244
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt026522
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0634093
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt073687
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0140000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt06196
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0720872
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0681244
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0136568
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0170000
IRS990ScheduleD/EquipmentGrp/BookValueAmt067541
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0199232
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0266773
IRS990ScheduleD/LandGrp/BookValueAmt033360
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt033360
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt053330
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01072
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt054402
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05202
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt125
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2302
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt35152
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt4900
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEPOSITS FOR PLOTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEPOSITS FOR MARKERS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEPOSITS FOR PERPETUAL CARE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3GRAVE PREPAYMENTS - OPEN/CLOSE VAULTS, CREMATIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4SECURITY DEPOSIT
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0604496
IRS990ScheduleD/TotalLiabilityAmt011581
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO SUBCOMMITTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS REVIEWED BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION IS VERY SMALL. ONLY THE DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALARY IS DISCUSSED BY THE BOARD AND NOT WITH HIM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MISCELLANEOUS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5OFFICE SUPPLIES ADVERTISING PAYROLL PROCESSING INSURANCE TRUCK & GAS EXPENSE INVESTMENT FEES-BANK CHARGES LICENSES MISCELLANEOUS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ACCOUNTS RECEIVABLE - NET PLEDGES RECEIVABLE - NET PREPAIDS INVESTMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ACCOUNTS PAYABLE & ACCRUED EXPENSES DEFERRED REVENUE DEPOSITS FOR PLOTS DEPOSITS FOR MARKERS DEPOSITS FOR PERPETUAL CARE GRAVE PREPAYMENTS - OPEN/CLOSE VAULTS, CREMATIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8MISCELLANEOUS 2480. 1600. 880. PAYROLL PROCESSING 779. 608. 171. TRUCK & GAS EXPENSE 12059. 12059. LAWN CARE 25406. 25406. EQUIPMENT RENTAL 80. 80. SAFETY AND MEDICAL 108. 108.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part II, Line 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24f
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01392625
IRS990/TotalAssetsEOYAmt01238288
IRS990/TotalAssetsGrp/BOYAmt01392625
IRS990/TotalAssetsGrp/EOYAmt01238288
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06670
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt051396
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0263601
IRS990/TotalFunctionalExpensesGrp/TotalAmt0314997
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt040291
IRS990/TotalLiabilitiesEOYAmt047230
IRS990/TotalLiabilitiesGrp/BOYAmt040291
IRS990/TotalLiabilitiesGrp/EOYAmt047230
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01352334
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01191058
IRS990/TotalProgramServiceExpensesAmt0263601
IRS990/TotalProgramServiceRevenueAmt074406
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0145033
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0151703
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01392625
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01238288
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-963420
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-1157568
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10401 N SEVENTH ST
IRS990/USAddress/City0EASTON
IRS990/USAddress/State0PA
IRS990/USAddress/ZIPCode018042
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARSHALL WOLFF
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06102521741
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-07-08
ReturnHeader/Filer/BusinessName/BusinessNameLine10THE EASTON CEMETERY
ReturnHeader/Filer/BusinessNameControlTxt0EAST
ReturnHeader/Filer/EIN0240568470
ReturnHeader/Filer/PhoneNum06102521741
ReturnHeader/Filer/USAddress/AddressLine10401 N SEVENTH STREET
ReturnHeader/Filer/USAddress/City0EASTON
ReturnHeader/Filer/USAddress/State0PA
ReturnHeader/Filer/USAddress/ZIPCode018042
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10PALMER AND COMPANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1040 SOUTH 4TH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0EASTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode018042
ReturnHeader/PreparerPersonGrp/PhoneNum06102580401
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT R FLEMING
ReturnHeader/ReturnTs02014-10-13T06:40:10-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-06-01
ReturnHeader/TaxPeriodEndDt02014-05-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.87$0.05$0.83$0.45$0.44$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.85$0.04$0.81$0.26$0.43$0.16
2022Detailed filing. Detailed filing data is available for this year.$1.03$0.05$0.98$0.39$0.44$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.13$0.04$1.09$0.23$0.37$0.14
2020Detailed filing. Detailed filing data is available for this year.$0.64$0.06$0.58$0.25$0.34$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.70$0.03$0.67$0.13$0.27$0.14
2018Detailed filing. Detailed filing data is available for this year.$0.86$0.03$0.83$0.27$0.27$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.86$0.03$0.83$0.19$0.29$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.97$0.03$0.94$0.20$0.33$0.12
2015Detailed filing. Detailed filing data is available for this year.$1.15$0.03$1.11$0.19$0.27$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.24$0.05$1.19$0.15$0.31$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.04$1.35$0.33
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.52$0.04$1.49$0.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.04$1.67$0.27
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.03$1.42$0.24