Civic Intelligence

Mountain View Cemetery Association

EIN 24-0669540 • 501(c)13 • Macungie, PA

Pub. 78 Eligible990-N Coverage

Profile

Manage the activities of the cemetery.

2889 Aronimink PlaceMacungie, PA 18062-1403

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

92nd percentile

0.12x

Higher debt load relative to assets than 92% of similar nonprofits.

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

Liabilities / Revenue

95th percentile

0.60x

Higher debt load relative to revenue than 95% of similar nonprofits.

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

Net Margin

30th percentile

-8.7%

Higher net margin than 30% of similar nonprofits.

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

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

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

Asset Growth

38th percentile

-0.2%

Faster asset growth than 38% of similar nonprofits.

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

Revenue Growth

57th percentile

14%

Faster revenue growth than 57% of similar nonprofits.

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

Assets

Down

$174,498

Down $278 (-0.2%) from 2022

Liabilities

Up

$20,300

Up $4,400 (+28%) from 2022

Net Assets

Down

$154,198

Down $4,678 (-2.9%) from 2022

Revenue

Up

$33,976

Up $4,077 (+14%) from 2022

Expenses

Down

$36,925

Down $6,042 (-14%) from 2022

Net Income

Up

-$2,949

Up $10,119 (+77%) from 2022

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2011: $284,163Liabilities 2011: $42,586Net Assets 2011: $241,5772011Assets 2012: $229,468Liabilities 2012: $41,532Net Assets 2012: $187,9362012Assets 2013: $215,754Liabilities 2013: $39,290Net Assets 2013: $176,4642013Assets 2014: $216,911Liabilities 2014: $41,611Net Assets 2014: $175,3002014Assets 2015: $184,958Liabilities 2015: $19,402Net Assets 2015: $165,5562015Assets 2017: $168,601Liabilities 2017: $19,867Net Assets 2017: $148,7342017Assets 2018: $172,356Liabilities 2018: $15,300Net Assets 2018: $157,0562018Assets 2019: $181,982Liabilities 2019: $15,650Net Assets 2019: $166,3322019Assets 2020: $182,923Liabilities 2020: $16,648Net Assets 2020: $166,2752020Assets 2021: $202,185Liabilities 2021: $15,900Net Assets 2021: $186,2852021Assets 2022: $174,776Liabilities 2022: $15,900Net Assets 2022: $158,8762022Assets 2023: $174,498Liabilities 2023: $20,300Net Assets 2023: $154,1982023

Highlighted filing

2023

Assets$174,498
Liabilities$20,300
Net Assets$154,198

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50K-$100KRevenue 2011: $50,759Expenses 2011: $83,179Net Income 2011: -$32,4202011Revenue 2012: $51,064Expenses 2012: $104,705Net Income 2012: -$53,6412012Revenue 2013: $55,493Expenses 2013: $66,965Net Income 2013: -$11,4722013Revenue 2014: $47,997Expenses 2014: $49,161Net Income 2014: -$1,1642014Revenue 2015: $34,025Expenses 2015: $40,555Net Income 2015: -$6,5302015Revenue 2017: $20,575Expenses 2017: $29,462Net Income 2017: -$8,8872017Revenue 2018: $45,812Expenses 2018: $37,488Net Income 2018: $8,3242018Revenue 2019: $42,487Expenses 2019: $27,309Net Income 2019: $15,1782019Revenue 2020: $46,014Expenses 2020: $31,511Net Income 2020: $14,5032020Revenue 2021: $37,522Expenses 2021: $42,225Net Income 2021: -$4,7032021Revenue 2022: $29,899Expenses 2022: $42,967Net Income 2022: -$13,0682022Revenue 2023: $33,976Expenses 2023: $36,925Net Income 2023: -$2,9492023

Highlighted filing

2023

Revenue$33,976
Expenses$36,925
Net Income-$2,949

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2022 to Apr 30, 2023
Signed
Aug 4, 2023
Return Version
2022v5.0
Gross Receipts
$33,976
Mission and Program Overview

Mission

Manage the activities of the cemetery.

To provide and maintain burial plots and services to individuals.

Program Services

DescriptionGrantsExpenses
TO PROVIDE AND MAINTAIN BURIAL PLOTS AND SERVICES TO INDIVIDUALS.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
GORDON BIGELOWPresident-$0--
O DREW WILLIAMSVice Preside-$0--
SUSAN NENSTIELSecretary Tr-$0--
LEW DRYFOOS IIIAssistant Se-$0--
Filing and Contact Details

Filer

Filer Name
Mountain View Cemetery Association
EIN
24-0669540
Phone
6109650663
Address
2889 ARONIMINK PLACE, MACUNGIE, PA 18062-1403

Signing Officer

Name
Susan Nenstiel
Title
Secretary Treasurer
Phone
5704548101
Signed
2023-08-04

Preparer

Firm
Hutchinson Gillahan & Freeh Pc
Address
125 CALIFORNIA RD, QUAKERTOWN, PA 18951
Preparer
Cheri H Freeh Cpacgma
Phone
2155381371
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses insurance 7,701 grave opening 4,350 funeral supervision 6,500 miscellaneous 60 auto expense 11,107 equipment rental 1,454 supplies 1,607 non-investment depreciation 472 total 33,251

Form 990-ez, Part I, Line 20

Unrealized gain/loss on investments -1,728 rounding 0 book / tax depreciation difference -1

Form 990-ez, Part II, Line 24

Inventories for sale or use 16,450 16,450 equipment 28,741 28,741 less accumulated depreciation 24,220 24,400 beneficail interest in trust - markl 15,123 15,465 total 36,094 36,256

Form 990-ez, Part II, Line 26

Accounts payable and accrued expenses 600 5,000 unsecured notes and loans payable 15,300 15,300

Raw XML Appendix110 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/PersonNm0SUSAN NENSTEIL
IRS990EZ/BooksInCareOfDetail/PhoneNum06109650663
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02889 ARONIMINK PLACE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MACUNGIE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0180621403
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0136914
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0136766
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0342
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-2949
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02862
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0174776
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0174498
IRS990EZ/GrossReceiptsAmt033976
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt03734
IRS990EZ/LandAndBuildingsGrp/BOYAmt01768
IRS990EZ/LandAndBuildingsGrp/EOYAmt01476
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0158876
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0154198
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0158876
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0154198
IRS990EZ/OccupancyRentUtltsAndMaintAmt0812
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0GORDON BIGELOW
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1O DREW WILLIAMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2SUSAN NENSTIEL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3LEW DRYFOOS III
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3ASSISTANT SE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt036094
IRS990EZ/OtherAssetsTotalDetail/EOYAmt036256
IRS990EZ/OtherChangesInNetAssetsAmt0-1729
IRS990EZ/OtherExpensesTotalAmt033251
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE AND MAINTAIN BURIAL PLOTS AND SERVICES TO INDIVIDUALS.
IRS990EZ/ProgramServiceRevenueAmt029900
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE AND MAINTAIN BURIAL PLOTS AND SERVICES TO INDIVIDUALS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt015900
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt020300
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt036925
IRS990EZ/TotalRevenueAmt033976
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES INSURANCE 7,701 GRAVE OPENING 4,350 FUNERAL SUPERVISION 6,500 MISCELLANEOUS 60 AUTO EXPENSE 11,107 EQUIPMENT RENTAL 1,454 SUPPLIES 1,607 NON-INVESTMENT DEPRECIATION 472 TOTAL 33,251
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UNREALIZED GAIN/LOSS ON INVESTMENTS -1,728 ROUNDING 0 BOOK / TAX DEPRECIATION DIFFERENCE -1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INVENTORIES FOR SALE OR USE 16,450 16,450 EQUIPMENT 28,741 28,741 LESS ACCUMULATED DEPRECIATION 24,220 24,400 BENEFICAIL INTEREST IN TRUST - MARKL 15,123 15,465 TOTAL 36,094 36,256
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 600 5,000 UNSECURED NOTES AND LOANS PAYABLE 15,300 15,300
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 II, LINE 26
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0SUSAN NENSTIEL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05704548101
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MOUNTAIN VIEW CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MOUN
ReturnHeader/Filer/EIN0240669540
ReturnHeader/Filer/PhoneNum06109650663
ReturnHeader/Filer/USAddress/AddressLine1Txt02889 ARONIMINK PLACE
ReturnHeader/Filer/USAddress/CityNm0MACUNGIE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd0180621403
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0232939378
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HUTCHINSON GILLAHAN & FREEH PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0125 CALIFORNIA RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0QUAKERTOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd018951
ReturnHeader/PreparerPersonGrp/PhoneNum02155381371
ReturnHeader/PreparerPersonGrp/PreparationDt02023-08-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHERI H FREEH CPACGMA
ReturnHeader/ReturnTs02023-08-04T13:33:19-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DAVID
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0NENSTIEL
ReturnHeader/TaxPeriodBeginDt02022-05-01
ReturnHeader/TaxPeriodEndDt02023-04-30
ReturnHeader/TaxYr02022

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