Civic Intelligence

Mountain View Cemetery Association

990EZ • Fiscal year 2014 • EIN 24-0669540

May 01, 2013 to Apr 30, 2014 • Filed on Aug 04, 2014

2889 Aronimink Place18062-1403

(570) 454-8101

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.19x

Higher debt load relative to assets than 93% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

95th percentile

0.87x

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

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Net Margin

37th percentile

-2.4%

Higher net margin than 37% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

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.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Asset Growth

46th percentile

0.5%

Faster asset growth than 46% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

32nd percentile

-14%

Faster revenue growth than 32% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Up

$216,911

Up $1,157 (+0.5%) from 2013

Net Assets

Down

$175,300

Down $1,164 (-0.7%) from 2013

Liabilities

Up

$41,611

Up $2,321 (+5.9%) from 2013

Revenue

Down

$47,997

Down $7,496 (-14%) from 2013

Expenses

Down

$49,161

Down $17,804 (-27%) from 2013

Net Income

Up

-$1,164

Up $10,308 (+90%) from 2013

Historical Trend

Balance Sheet Trend

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

$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

2014

Assets$216,911
Liabilities$41,611
Net Assets$175,300

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$47,997
Expenses$49,161
Net Income-$1,164
Jump To
Filing Snapshot
Filing Period
May 1, 2013 to Apr 30, 2014
Signed
Aug 4, 2014
Return Version
2013v3.0
Gross Receipts
$54,543
Mission and Program Overview

Mission

Manage the activities of the cemetery.

Program Services

DescriptionGrantsExpenses
MAINTENANCE OF THE CEMETERY.$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
GORDON BIGELOWPresident-$0--
LLEWELLYN DRYFOOS IIIAssistant Treasurer-$0--
DAVID NENSTEILSecretary-$0--
WILLIAM DEISROTHTreasurer-$0--
DREW WILLIAMSVice President-$0--
Filing and Contact Details

Filer

EIN
24-0669540
Phone
5704548101

Signing Officer

Name
Gordon Bigelow
Title
President
Phone
5704548101
Signed
2014-08-04
Discuss with paid preparer
Yes

Preparer

Preparer
Dennis R Moore CPA
Phone
5704559408
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

Description: interest. Amount: 1. Description: dividends. Amount: 7,602. Description: unrealized gain on investments. Amount: 6,366. Total included on form 990-ez, line 4: 13,969.

Form 990-ez, Part I, Line 8 - Other Revenue

Description: miscellaneous income. Amount: 465.

Form 990-ez, Part I, Line 14

Description: depreciation. Amount: 4,647. Description: other expenses. Amount: 10,357. Total to form 990-ez, line 14: 15,004.

Form 990-ez, Part I, Line 16 - Other Expenses

Description: truck expense. Amount: 81. Description: insurance. Amount: 4,071. Description: miscellaneous. Amount: 193. Description: interment expenses. Amount: 7,271. Description: general supplies. Amount: 108. Description: telephone. Amount: 618. Description: director/supervision. Amount: 9,700. Total to form 990-ez, line 16: 22,042.

Form 990-ez, Part II, Line 24 - Other Assets

Description: accounts receivable. Beg. Of year amount: 1,342. End of year amount: 1,442. Description: investments endow fidelity. Beg. Of year amount: 120,147. End of year amount: 121,693. Description: unrealized gain (loss). Beg. Of year amount: 14,258. End of year amount: 20,624. Description: due to funds. Beg. Of year amount: 18,370. End of year amount: 18,370. Description: sales tax refund. Beg. Of year amount: 721. End of year amount: 735. Description: miscellaneous. Beg. Of year amount: 136. End of year amount: 0. Description: other depreciable assets. Beg. Of year amount: 26,233. End of year amount: 21,586.

Form 990-ez, Part II, Line 26 - Other Liabilities

Description: accounts payable. Beg. Of year amount: 1,213. End of year amount: 3,534. Description: secured mortgages and notes payable. Beg. Of year amount: 15,300. End of year amount: 15,300. Description: due to endowment. Beg. Of year amount: 19,067. End of year amount: 19,067. Description: due to bond fund. Beg. Of year amount: 3,510. End of year amount: 3,510. Description: due to clara farmer trust. Beg. Of year amount: 200. End of year amount: 200.

Raw XML Appendix131 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine10DAVID NENSTIEL
IRS990EZ/BooksInCareOfDetail/PhoneNum06109650663
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine102889 ARONIMINK PLACE
IRS990EZ/BooksInCareOfDetail/USAddress/City0MACUNGIE
IRS990EZ/BooksInCareOfDetail/USAddress/State0PA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode0180621403
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt016241
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt014155
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt06546
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-1164
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt011981
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0215754
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IRS990EZ/GainOrLossFromSaleOfAssetsAmt0401
IRS990EZ/GrossReceiptsAmt054543
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt013969
IRS990EZ/LandAndBuildingsGrp/BOYAmt018306
IRS990EZ/LandAndBuildingsGrp/EOYAmt018306
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0176464
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0175300
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0176464
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0175300
IRS990EZ/OccupancyRentUtltsAndMaintAmt015004
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0GORDON BIGELOW
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LLEWELLYN DRYFOOS III
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DAVID NENSTEIL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3WILLIAM DEISROTH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DREW WILLIAMS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1ASSISTANT TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4VICE PRESIDENT
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0181207
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0184450
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt022042
IRS990EZ/OtherRevenueTotalAmt0465
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0MANAGE THE ACTIVITIES OF THE CEMETERY.
IRS990EZ/PrintingPublicationsPostageAmt0134
IRS990EZ/ProgramServiceRevenueAmt033162
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MAINTENANCE OF THE CEMETERY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SaleOfAssetsGrossAmt06947
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt039290
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt041611
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt049161
IRS990EZ/TotalRevenueAmt047997
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST. AMOUNT: 1. DESCRIPTION: DIVIDENDS. AMOUNT: 7,602. DESCRIPTION: UNREALIZED GAIN ON INVESTMENTS. AMOUNT: 6,366. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 13,969.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: MISCELLANEOUS INCOME. AMOUNT: 465.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: DEPRECIATION. AMOUNT: 4,647. DESCRIPTION: OTHER EXPENSES. AMOUNT: 10,357. TOTAL TO FORM 990-EZ, LINE 14: 15,004.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: TRUCK EXPENSE. AMOUNT: 81. DESCRIPTION: INSURANCE. AMOUNT: 4,071. DESCRIPTION: MISCELLANEOUS. AMOUNT: 193. DESCRIPTION: INTERMENT EXPENSES. AMOUNT: 7,271. DESCRIPTION: GENERAL SUPPLIES. AMOUNT: 108. DESCRIPTION: TELEPHONE. AMOUNT: 618. DESCRIPTION: DIRECTOR/SUPERVISION. AMOUNT: 9,700. TOTAL TO FORM 990-EZ, LINE 16: 22,042.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 1,342. END OF YEAR AMOUNT: 1,442. DESCRIPTION: INVESTMENTS ENDOW FIDELITY. BEG. OF YEAR AMOUNT: 120,147. END OF YEAR AMOUNT: 121,693. DESCRIPTION: UNREALIZED GAIN (LOSS). BEG. OF YEAR AMOUNT: 14,258. END OF YEAR AMOUNT: 20,624. DESCRIPTION: DUE TO FUNDS. BEG. OF YEAR AMOUNT: 18,370. END OF YEAR AMOUNT: 18,370. DESCRIPTION: SALES TAX REFUND. BEG. OF YEAR AMOUNT: 721. END OF YEAR AMOUNT: 735. DESCRIPTION: MISCELLANEOUS. BEG. OF YEAR AMOUNT: 136. END OF YEAR AMOUNT: 0. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 26,233. END OF YEAR AMOUNT: 21,586.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 1,213. END OF YEAR AMOUNT: 3,534. DESCRIPTION: SECURED MORTGAGES AND NOTES PAYABLE. BEG. OF YEAR AMOUNT: 15,300. END OF YEAR AMOUNT: 15,300. DESCRIPTION: DUE TO ENDOWMENT. BEG. OF YEAR AMOUNT: 19,067. END OF YEAR AMOUNT: 19,067. DESCRIPTION: DUE TO BOND FUND. BEG. OF YEAR AMOUNT: 3,510. END OF YEAR AMOUNT: 3,510. DESCRIPTION: DUE TO CLARA FARMER TRUST. BEG. OF YEAR AMOUNT: 200. END OF YEAR AMOUNT: 200.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GORDON BIGELOW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05704548101
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-04
ReturnHeader/Filer/BusinessName/BusinessNameLine10MOUNTAIN VIEW CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MOUN
ReturnHeader/Filer/EIN0240669540
ReturnHeader/Filer/PhoneNum05704548101
ReturnHeader/Filer/USAddress/AddressLine102889 ARONIMINK PLACE
ReturnHeader/Filer/USAddress/City0MACUNGIE
ReturnHeader/Filer/USAddress/State0PA
ReturnHeader/Filer/USAddress/ZIPCode0180621403
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0364679376
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10DENNIS R MOORE & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10400 RENAISSANCE CENTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0HAZLETON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode018201
ReturnHeader/PreparerPersonGrp/PhoneNum05704559408
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DENNIS R MOORE CPA
ReturnHeader/ReturnTs02014-09-04T11:45:57-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-05-01
ReturnHeader/TaxPeriodEndDt02014-04-30
ReturnHeader/TaxYr02013

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Filings