Civic Intelligence

Morningside Cemetery Association

990 • Fiscal year 2016 • EIN 25-0675890

Jan 01, 2016 to Dec 31, 2016 • Filed on May 05, 2017

PO Box 245Dubois, PA 15801

(814) 371-7130

Siviq Scores

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

Liabilities / Assets

41st percentile

0.00x

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

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

41st percentile

0.00x

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

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Net Margin

45th percentile

9.0%

Higher net margin than 45% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

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

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Asset Growth

Score unavailable

No value available

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

Source year 2016

Revenue Growth

Score unavailable

No value available

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

Source year 2016

Assets

$4,506,537

No earlier filing loaded for comparison.

Net Assets

$4,506,537

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

$399,878

No earlier filing loaded for comparison.

Expenses

$363,882

No earlier filing loaded for comparison.

Net Income

$35,996

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.

$6.0M$4.0M$2.0M$0Assets 2016: $4,506,537Liabilities 2016: $0Net Assets 2016: $4,506,5372016Assets 2017: $4,524,946Liabilities 2017: $0Net Assets 2017: $4,524,9462017Assets 2018: $4,660,502Liabilities 2018: $0Net Assets 2018: $4,660,5022018Assets 2019: $4,731,735Liabilities 2019: $0Net Assets 2019: $4,731,7352019Assets 2020: $4,782,689Liabilities 2020: $0Net Assets 2020: $4,782,6892020Assets 2021: $4,947,778Liabilities 2021: $0Net Assets 2021: $4,947,7782021Assets 2022: $5,023,045Liabilities 2022: $0Net Assets 2022: $5,023,0452022Assets 2023: $5,073,188Liabilities 2023: $0Net Assets 2023: $5,073,1882023Assets 2024: $5,195,026Liabilities 2024: $0Net Assets 2024: $5,195,0262024Assets 2025: $5,244,516Liabilities 2025: $0Net Assets 2025: $5,244,5162025

Highlighted filing

2016

Assets$4,506,537
Liabilities$0
Net Assets$4,506,537

Operations Trend

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

$600K$400K$200K$0Revenue 2016: $399,878Expenses 2016: $363,882Net Income 2016: $35,9962016Revenue 2017: $379,662Expenses 2017: $361,253Net Income 2017: $18,4092017Revenue 2018: $441,086Expenses 2018: $305,530Net Income 2018: $135,5562018Revenue 2019: $400,269Expenses 2019: $329,036Net Income 2019: $71,2332019Revenue 2020: $368,264Expenses 2020: $317,310Net Income 2020: $50,9542020Revenue 2021: $505,468Expenses 2021: $340,379Net Income 2021: $165,0892021Revenue 2022: $435,290Expenses 2022: $359,803Net Income 2022: $75,4872022Revenue 2023: $438,600Expenses 2023: $388,457Net Income 2023: $50,1432023Revenue 2024: $525,757Expenses 2024: $403,919Net Income 2024: $121,8382024Revenue 2025: $511,889Expenses 2025: $462,399Net Income 2025: $49,4902025

Highlighted filing

2016

Revenue$399,878
Expenses$363,882
Net Income$35,996
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 5, 2017
Return Version
2016v3.0
Gross Receipts
$804,148
Mission and Program Overview

Mission

Provide and maintain cemetery burial plots for the deceased.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$4,470,541$4,506,537▲ $35,996
Savings and Temporary Cash Investments$1,200,963$1,219,561▲ $18,598
Investments in Publicly Traded Securities$1,054,150$1,010,805▼ $43,345
Land, Buildings, and Equipment, Net$266,407$259,010▼ $7,397
Cash and Non-Interest-Bearing Accounts$51,920$55,788▲ $3,868
Accounts Receivable$34,502$32,516▼ $1,986
Inventories for Sale or Use$19,721$19,690▼ $31
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$4,470,541$4,506,537▲ $35,996
Other Assets Total$1,842,878$1,909,167▲ $66,289
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,470,541$4,506,537▲ $35,996
Total Liabilities and Net Assets / Fund Balance$4,470,541$4,506,537▲ $35,996

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$259,010$284,737$543,747
Other Assets Org$1,003,497--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$1,842,878-▲ $97,140$11,901$1,909,167
2015$1,828,525-▲ $66,144$43,885$1,842,878
2014$1,764,901-▲ $67,274-$1,828,525
2013$1,735,366-▲ $61,099$24,248$1,764,901
2012$1,699,898-▲ $75,699$33,112$1,735,366
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$183,171
Investment Income
$181,198
Other Revenue
$35,509
Change in Net Assets
$35,996
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$232,544
Other Expenses$131,338
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$142,429--$142,429
Current Officers, Directors, Trustees, and Key Employees$64,524--$64,524
Insurance$63,886--$63,886
Payroll Taxes$17,550--$17,550
Depreciation Depletion$8,377--$8,377
Pension Plan Contributions$8,041--$8,041
Office Expenses$5,100--$5,100
Other Expenses$5,041--$5,041
All Other Expenses$2,294--$2,294
Advertising$441--$441
Total Functional Expenses$363,882$0$0$363,882
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

Any person or persons who own burial plots are considered to be part of the general membership.

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

Semi-annual meetings are conducted for both the general membership and the Board of Trustees. During the annual meeting, lot owners (members) elect members to the Board of Trustees, review annual financial reports, ratify and approve generally all of the official acts of the officers and the Board of Trustees, as shown by their official records and the minutes of the Board of Trustees, since the annual meeting of Lot Owners, and to transact such other business as may properly come before the said meeting.

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

See above explanation as provided for Line 7(a).

Form 990, Part VI, Line 11B: Form 990 Review Process

No review was or will be conducted.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Governing documents, conflict of interest policy and financial statements are available for examination at the Association's office. All documents are available for review during normal business hours, Monday through Friday.

Filing and Contact Details

Filer

Filer Name
Morningside Cemetery Association
EIN
25-0675890
Phone
8143717130
Address
PO BOX 245, DUBOIS, PA 15801

Signing Officer

Name
Benjamin S Blakley Iii
Title
Sec/Treasurer
Signed
2017-05-05
Discuss with paid preparer
Yes

Organization Details

Formed
1924
Legal Domicile
Pa
Voting Board Members
12
Independent Board Members
12
Employees
4

Preparer

Firm
Mauthe Yutzey Gabler & Troxell LLC
Address
PO Box 1029, DuBois, PA 15801
Preparer
Gregory L Yutzey
Phone
8143711760
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Special lot owners endowment fund trust - perpetual cemetery care for individual plot owners desiring care of grave sites for deceased loved ones.general endowment - use income to maintain and operate the cemetery.special lot owners endowment fund checking - to facilitate and account for money received applicable to the special lot owner endowment fund trust.

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IRS990/OtherExpensesGrp/Desc0FIDUCIARY FEES
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/Desc2GROUNDS REPAIRS AND MAINT
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/ProgramServicesAmt021419
IRS990/OtherExpensesGrp/ProgramServicesAmt114877
IRS990/OtherExpensesGrp/ProgramServicesAmt29903
IRS990/OtherExpensesGrp/ProgramServicesAmt35041
IRS990/OtherExpensesGrp/TotalAmt021419
IRS990/OtherExpensesGrp/TotalAmt114877
IRS990/OtherExpensesGrp/TotalAmt29903
IRS990/OtherExpensesGrp/TotalAmt35041
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0142429
IRS990/OtherSalariesAndWagesGrp/TotalAmt0142429
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt017550
IRS990/PayrollTaxesGrp/TotalAmt017550
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt08041
IRS990/PensionPlanContributionsGrp/TotalAmt08041
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0BEJNAMIN S BLAKLEY III
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0FLOWER SALES
IRS990/ProgramServiceRevenueGrp/Desc1FOUNDATIONS
IRS990/ProgramServiceRevenueGrp/Desc2INTERMENTS
IRS990/ProgramServiceRevenueGrp/Desc3LABOR/EQUIP
IRS990/ProgramServiceRevenueGrp/Desc4TRUST AGREEMENT INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05466
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115188
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2119038
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt33590
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt439889
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05466
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115188
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2119038
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33590
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt439889
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0158582
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0101517
IRS990/PYOtherRevenueAmt050195
IRS990/PYProgramServiceRevenueAmt0120968
IRS990/PYRevenuesLessExpensesAmt05345
IRS990/PYSalariesCompEmpBnftPaidAmt0222883
IRS990/PYTotalExpensesAmt0324400
IRS990/PYTotalRevenueAmt0329745
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt035996
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01500
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0183171
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt04470541
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt04506537
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01200963
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01219561
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt018950
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01842878
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01909167
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt097140
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt011901
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt07906
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01828525
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01842878
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt066144
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt043885
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt03650
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01764901
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01828525
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt067274
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt07316
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01735366
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01764901
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt061099
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt024248
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt07119
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01699898
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01735366
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt075699
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt033112
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0259010
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0284737
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0543747
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0848197
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt157473
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt21003497
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0GENERAL ENDOWMENT FUND
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1SPECIAL LOT OWNER ENDOWMENT CHECKING
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2SPECIAL LOT OWNER ENDOWMENT FUND TRUST
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SPECIAL LOT OWNERS ENDOWMENT FUND TRUST - PERPETUAL CEMETERY CARE FOR INDIVIDUAL PLOT OWNERS DESIRING CARE OF GRAVE SITES FOR DECEASED LOVED ONES.GENERAL ENDOWMENT - USE INCOME TO MAINTAIN AND OPERATE THE CEMETERY.SPECIAL LOT OWNERS ENDOWMENT FUND CHECKING - TO FACILITATE AND ACCOUNT FOR MONEY RECEIVED APPLICABLE TO THE SPECIAL LOT OWNER ENDOWMENT FUND TRUST.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0259010
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01909167
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Any person or persons who own burial plots are considered to be part of the general membership.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Semi-annual meetings are conducted for both the general membership and the Board of Trustees. During the annual meeting, lot owners (members) elect members to the Board of Trustees, review annual financial reports, ratify and approve generally all of the official acts of the officers and the Board of Trustees, as shown by their official records and the minutes of the Board of Trustees, since the annual meeting of Lot Owners, and to transact such other business as may properly come before the said meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2See above explanation as provided for Line 7(a).
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Governing documents, conflict of interest policy and financial statements are available for examination at the Association's office. All documents are available for review during normal business hours, Monday through Friday.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false

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