Civic Intelligence

Morningside Cemetery Association

990 • Fiscal year 2017 • EIN 25-0675890

Jan 01, 2017 to Dec 31, 2017 • Filed on May 14, 2018

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

43rd percentile

0.00x

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

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

43rd percentile

0.00x

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

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Net Margin

29th percentile

4.8%

Higher net margin than 29% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

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.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Asset Growth

18th percentile

0.4%

Faster asset growth than 18% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

27th percentile

-5.1%

Faster revenue growth than 27% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$4,524,946

Up $18,409 (+0.4%) from 2016

Net Assets

Up

$4,524,946

Up $18,409 (+0.4%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue

Down

$379,662

Down $20,216 (-5.1%) from 2016

Expenses

Down

$361,253

Down $2,629 (-0.7%) from 2016

Net Income

Down

$18,409

Down $17,587 (-49%) from 2016

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

2017

Assets$4,524,946
Liabilities$0
Net Assets$4,524,946

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

2017

Revenue$379,662
Expenses$361,253
Net Income$18,409
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 14, 2018
Return Version
2017v2.2
Gross Receipts
$519,478
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$4,506,537$4,524,946▲ $18,409
Savings and Temporary Cash Investments$1,219,561$1,239,978▲ $20,417
Investments in Publicly Traded Securities$1,010,805$1,020,740▲ $9,935
Land, Buildings, and Equipment, Net$259,010$252,613▼ $6,397
Cash and Non-Interest-Bearing Accounts$55,788$109,758▲ $53,970
Accounts Receivable$32,516$20,778▼ $11,738
Inventories for Sale or Use$19,690$19,631▼ $59
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$4,506,537$4,524,946▲ $18,409
Other Assets Total$1,909,167$1,861,448▼ $47,719
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,506,537$4,524,946▲ $18,409
Total Liabilities and Net Assets / Fund Balance$4,506,537$4,524,946▲ $18,409

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$252,613$293,334$545,947
Other Assets Org$951,623--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$1,909,167-▲ $65,636$60,526$1,861,448
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
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$167,720
Investment Income
$156,999
Other Revenue
$54,943
Change in Net Assets
$18,409
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$244,955
Other Expenses$116,298
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$157,659--$157,659
Current Officers, Directors, Trustees, and Key Employees$61,406--$61,406
Insurance$51,232--$51,232
Payroll Taxes$18,459--$18,459
Depreciation Depletion$8,597--$8,597
Pension Plan Contributions$7,431--$7,431
Office Expenses$5,656--$5,656
Other Expenses$4,473--$4,473
All Other Expenses$2,534--$2,534
Advertising$476--$476
Total Functional Expenses$361,253$0$0$361,253
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
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
2018-05-14
Discuss with paid preparer
Yes

Organization Details

Formed
1924
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
7

Preparer

Firm
Mauthe Yutzey Gabler & Troxell LLC
Address
2882 Oklahoma-Salem Road, DuBois, PA 15801
Preparer
Megan R Troxell
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/ProgramServicesAmt015844
IRS990/OtherExpensesGrp/ProgramServicesAmt115692
IRS990/OtherExpensesGrp/ProgramServicesAmt211794
IRS990/OtherExpensesGrp/ProgramServicesAmt34473
IRS990/OtherExpensesGrp/TotalAmt015844
IRS990/OtherExpensesGrp/TotalAmt115692
IRS990/OtherExpensesGrp/TotalAmt211794
IRS990/OtherExpensesGrp/TotalAmt34473
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0157659
IRS990/OtherSalariesAndWagesGrp/TotalAmt0157659
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt018459
IRS990/PayrollTaxesGrp/TotalAmt018459
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07431
IRS990/PensionPlanContributionsGrp/TotalAmt07431
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/RelatedOrExemptFuncIncomeAmt04743
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt118333
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2140254
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31390
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt43000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04743
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt118333
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2140254
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31390
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt43000
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0181198
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0131338
IRS990/PYOtherRevenueAmt035509
IRS990/PYProgramServiceRevenueAmt0183171
IRS990/PYRevenuesLessExpensesAmt035996
IRS990/PYSalariesCompEmpBnftPaidAmt0232544
IRS990/PYTotalExpensesAmt0363882
IRS990/PYTotalRevenueAmt0399878
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt018409
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0167720
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt04506537
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt04524946
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01219561
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01239978
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt052829
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01909167
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01861448
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt065636
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt060526
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt018950
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01842878
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01909167
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt097140
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt011901
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt07906
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01828525
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01842878
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt066144
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt043885
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt03650
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01764901
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01828525
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt067274
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt07316
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01735366
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01764901
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt061099
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt024248
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt0252613
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0293334
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0545947
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0827092
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt182733
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2951623
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/TotalBookValueLandBuildingsAmt0252613
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01861448
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
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04506537
IRS990/TotalAssetsEOYAmt04524946
IRS990/TotalAssetsGrp/BOYAmt04506537

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