Civic Intelligence

Mount Vernon Cemetery

990 • Fiscal year 2017 • EIN 25-0679345

Nov 01, 2016 to Oct 31, 2017 • Filed on Feb 07, 2018

2300 Buena Vista RoadMckeesport, PA 15135

(412) 751-7683

Siviq Scores

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

Liabilities / Assets

85th percentile

0.11x

Higher debt load relative to assets than 85% of similar nonprofits.

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

Liabilities / Revenue

89th percentile

0.86x

Higher debt load relative to revenue than 89% of similar nonprofits.

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

Net Margin

17th percentile

-6.7%

Higher net margin than 17% 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

83rd percentile

11%

Faster asset growth than 83% of similar nonprofits.

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

Revenue Growth

62nd percentile

21%

Faster revenue growth than 62% of similar nonprofits.

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

Assets

Up

$1,839,199

Up $175,841 (+11%) from 2016

Net Assets

Up

$1,643,222

Up $164,710 (+11%) from 2016

Liabilities

Up

$195,977

Up $11,131 (+6.0%) from 2016

Revenue

Up

$228,318

Up $40,016 (+21%) from 2016

Expenses

Up

$243,675

Up $9,113 (+3.9%) from 2016

Net Income

Up

-$15,357

Up $30,903 (+67%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,334,817Liabilities 2010: $83,485Net Assets 2010: $1,251,3322010Assets 2011: $1,322,782Liabilities 2011: $92,577Net Assets 2011: $1,230,2052011Assets 2012: $1,421,140Liabilities 2012: $123,995Net Assets 2012: $1,297,1452012Assets 2013: $1,566,411Liabilities 2013: $164,928Net Assets 2013: $1,401,4832013Assets 2014: $1,712,365Liabilities 2014: $173,550Net Assets 2014: $1,538,8152014Assets 2015: $1,666,310Liabilities 2015: $168,258Net Assets 2015: $1,498,0522015Assets 2016: $1,663,358Liabilities 2016: $184,846Net Assets 2016: $1,478,5122016Assets 2017: $1,839,199Liabilities 2017: $195,977Net Assets 2017: $1,643,2222017Assets 2018: $1,796,698Liabilities 2018: $206,237Net Assets 2018: $1,590,4612018Assets 2019: $1,947,626Liabilities 2019: $238,043Net Assets 2019: $1,709,5832019Assets 2020: $2,153,365Liabilities 2020: $232,826Net Assets 2020: $1,920,5392020Assets 2021: $2,363,790Liabilities 2021: $249,882Net Assets 2021: $2,113,9082021Assets 2022: $2,104,021Liabilities 2022: $277,249Net Assets 2022: $1,826,7722022Assets 2023: $2,305,812Liabilities 2023: $312,015Net Assets 2023: $1,993,7972023Assets 2024: $2,549,300Liabilities 2024: $356,859Net Assets 2024: $2,192,4412024

Highlighted filing

2017

Assets$1,839,199
Liabilities$195,977
Net Assets$1,643,222

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $233,5712010Expenses 2011: $246,6752011Expenses 2012: $246,0852012Expenses 2013: $271,8802013Revenue 2014: $325,846Expenses 2014: $245,439Net Income 2014: $80,4072014Revenue 2015: $201,664Expenses 2015: $229,763Net Income 2015: -$28,0992015Revenue 2016: $188,302Expenses 2016: $234,562Net Income 2016: -$46,2602016Revenue 2017: $228,318Expenses 2017: $243,675Net Income 2017: -$15,3572017Revenue 2018: $213,260Expenses 2018: $253,150Net Income 2018: -$39,8902018Revenue 2019: $215,890Expenses 2019: $260,673Net Income 2019: -$44,7832019Revenue 2020: $298,425Expenses 2020: $258,709Net Income 2020: $39,7162020Revenue 2021: $287,068Expenses 2021: $262,283Net Income 2021: $24,7852021Revenue 2022: $258,260Expenses 2022: $259,480Net Income 2022: -$1,2202022Revenue 2023: $330,042Expenses 2023: $258,263Net Income 2023: $71,7792023Revenue 2024: $421,458Expenses 2024: $299,187Net Income 2024: $122,2712024

Highlighted filing

2017

Revenue$228,318
Expenses$243,675
Net Income-$15,357
Jump To
Filing Snapshot
Filing Period
Nov 1, 2016 to Oct 31, 2017
Signed
Feb 7, 2018
Return Version
2016v3.0
Gross Receipts
$235,651
Mission and Program Overview

Mission

The mount vernon cemetery association is a nonsectarian, community nonprofit corporation dedicated to providing comfort to families in a setting of great beauty.

CEMETERY

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,337,796$1,506,331▲ $168,535
Land, Buildings, and Equipment, Net$247,956$232,241▼ $15,715
Accounts Receivable$60,474$57,549▼ $2,925
Cash and Non-Interest-Bearing Accounts$4,998$22,935▲ $17,937
Savings and Temporary Cash Investments$12,134$20,143▲ $8,009
Total Assets$1,663,358$1,839,199▲ $175,841
Liabilities
Deferred Revenue$178,245$189,597▲ $11,352
Accounts Payable and Accrued Expenses$6,601$6,380▼ $221
Total Liabilities$184,846$195,977▲ $11,131
Net Assets / Fund Balance
Unrestricted Net Assets$776,451$931,132▲ $154,681
Permanently Rstr Net Assets$702,061$712,090▲ $10,029
Total Net Assets Fund Balance$1,478,512$1,643,222▲ $164,710
Total Liabilities and Net Assets / Fund Balance$1,663,358$1,839,199▲ $175,841

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$217,481$255,847$473,328
Equipment$14,760$21,022$35,782
Other Securities$1,506,331--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$702,061$10,029--$712,090
2015$691,692$10,369--$702,061
2014$685,395$6,297--$691,692
2013$667,926$17,469--$685,395
2012$649,988$17,938--$667,926
Compensation and Service Providers

Board Members and Trustees

NameTitle
James BoughnerPresident
Michael CarneyVice President
Drew GilbertTrustee
Marcia PlumbTrustee
Nancy CochraneTrustee
Rebecca S McholmeTrustee
Richard MeierTrustee
Robert WalterTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$196,948
Investment Income
$31,370
Other Revenue
$0
Change in Net Assets
$-15,357
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$165,609
Other Expenses$78,066
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$132,883
Other Employee Benefits---$16,287
Depreciation Depletion---$15,715
Insurance---$14,040
Payroll Taxes---$11,601
All Other Expenses---$5,833
Office Expenses---$4,911
Pension Plan Contributions---$4,838
Other Expenses---$3,075
Fees for Services Accounting---$2,455
Fees for Service Investment Mgmnt Fees---$1,500
Advertising---$1,387
Total Functional Expenses$0$0$0$243,675
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

Once the 990 is completed, a draft copy is distributed to the governing body for review. The governing body reviews the form 990, makes comments and/or inquiries, then it is motioned for approval by the board. After the board approves the return, it is then submitted to the internal revenue service.

Form 990, Part VI, Section B, Line 12C

The conflict of interest policy is monitored by regular submission of disclosure statements required by all board members, officers and management personnel.

Form 990, Part VI, Section B, Line 15

In reviewing and approving the compensation for individual employees, the mount vernon cemetery board of directors utilizes the following process: 1. Impartial decision makers: the compensation arrangement must be approved in advance (before any payment is made) by the board of directors, which is composed entirely of individuals who do not have a conflict of interest with respect to the compensation arrangement (example: neither the executive whose compensation is being determined nor any of his/her family members may be present during the discussion or participate in the vote). 2. Comparability data: when the board of directors is considering compensation to covered individuals, it also reviews comparability data. (example: when crafting compensation packages, the board of directors secures data for compensation levels for similarly qualified individuals in like positions at like organizations). This data may include the following: written job offers for positions at similar organizations and documented telephone calls about similar positions at both nonprofit and for-profit organizations. 3. Concurrent documentation: the board of directors documents how it reached its decisions, including the data on which it relied. To qualify as concurrent documentation, written or electronic records of the approval body (such as meeting minutes) must note: a) the terms of the compensation and the date it was approved; b) the members of the board of directors who were present during debate on the compensation that was approved and those who voted on it; and c) the comparability data obtained and relied upon and how the data was obtained.

Form 990, Part VI, Section C, Line 19

All governing documents, conflict of interest policies, and financial statements are made available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
Mount Vernon Cemetery
EIN
25-0679345
Phone
4127517683
Address
2300 BUENA VISTA ROAD, MCKEESPORT, PA 15135

Signing Officer

Name
James Boughner
Title
President
Phone
4127517683
Signed
2018-02-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Boughner
Formed
1863
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
5
Volunteers
0

Preparer

Firm
H2r CPA
Address
875 GREENTREE RD BLDG 7 STE 1000, PITTSBURGH, PA 15220
Preparer
Paul K Rudoy
Phone
4123912920
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Contribution to perpetual care fund 10,029.

Financial Statement Notes

PART V, LINE 4:

Endowment funds are used to place wreaths on graves at christmas and easter and to plant flowers for memorial day.

Raw XML Appendix378 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt06601
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt06380
IRS990/AccountsReceivableGrp/BOYAmt060474
IRS990/AccountsReceivableGrp/EOYAmt057549
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0CEMETERY
IRS990/AdvertisingGrp/TotalAmt01387
IRS990/AllOtherExpensesGrp/TotalAmt05833
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0PRESIDENT
IRS990/BooksInCareOfDetail/PhoneNum04127517683
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02300 BUENA VISTA ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0MCKEESPORT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd015135
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt04998
IRS990/CashNonInterestBearingGrp/EOYAmt022935
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt031370
IRS990/CYOtherExpensesAmt078066
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0196948
IRS990/CYRevenuesLessExpensesAmt0-15357
IRS990/CYSalariesCompEmpBnftPaidAmt0165609
IRS990/CYTotalExpensesAmt0243675
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0228318
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0178245
IRS990/DeferredRevenueGrp/EOYAmt0189597
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt015715
IRS990/Desc0THE MT. VERNON CEMETERY ASSOCIATION WAS ESTABLISHED IN 1863 BY CITIZENS OF ELIZABETH TOWNSHIP, PENNSYLVANIA. IT IS A NONSECTARIAN, COMMUNITY NONPROFIT CORPORATION DEDICATED TO PROVIDING COMFORT TO FAMILIES IN A SETTING OF GREAT BEAUTY.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt05
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt02455
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt01500
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0RICHARD MEIER
IRS990/Form990PartVIISectionAGrp/PersonNm1NANCY COCHRANE
IRS990/Form990PartVIISectionAGrp/PersonNm2ROBERT WALTER
IRS990/Form990PartVIISectionAGrp/PersonNm3REBECCA S MCHOLME
IRS990/Form990PartVIISectionAGrp/PersonNm4MARCIA PLUMB
IRS990/Form990PartVIISectionAGrp/PersonNm5DREW GILBERT
IRS990/Form990PartVIISectionAGrp/PersonNm6MICHAEL CARNEY
IRS990/Form990PartVIISectionAGrp/PersonNm7JAMES BOUGHNER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01863
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0381
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt07714
IRS990/GrossReceiptsAmt0235651
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/TotalAmt014040
IRS990/InvestmentIncomeGrp/ExclusionAmt030989
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt030989
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01337796
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01506331
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0276869
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0247956
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0232241
IRS990/LandBldgEquipCostOrOtherBssAmt0509110
IRS990/LegalDomicileStateCd0PA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt07333
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE MOUNT VERNON CEMETERY ASSOCIATION IS A NONSECTARIAN, COMMUNITY NONPROFIT CORPORATION DEDICATED TO PROVIDING COMFORT TO FAMILIES IN A SETTING OF GREAT BEAUTY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01478512
IRS990/NetAssetsOrFundBalancesEOYAmt01643222
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0381
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0381
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0170038
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt04911
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt010029
IRS990/OtherEmployeeBenefitsGrp/TotalAmt016287
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1VEHICLE EXPENSE
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3EQUIPMENT RENTAL AND MA
IRS990/OtherExpensesGrp/TotalAmt018912
IRS990/OtherExpensesGrp/TotalAmt15337
IRS990/OtherExpensesGrp/TotalAmt24901
IRS990/OtherExpensesGrp/TotalAmt33075
IRS990/OtherSalariesAndWagesGrp/TotalAmt0132883
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt011601
IRS990/PensionPlanContributionsGrp/TotalAmt04838
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0702061
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0712090
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0JAMES BOUGHNER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0GRAVE OPENINGS
IRS990/ProgramServiceRevenueGrp/Desc1CRYPT SALES & OPENINGS
IRS990/ProgramServiceRevenueGrp/Desc2FOUNDATIONS
IRS990/ProgramServiceRevenueGrp/Desc3GRAVE SALES
IRS990/ProgramServiceRevenueGrp/Desc4CREMATION BURIAL
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt072650
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt122534
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt219868
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt318364
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt416700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt072650
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt122534
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt219868
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt318364
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt416700
IRS990/ProgSrvcAccomActy2Grp/Desc0N/A
IRS990/ProgSrvcAccomActy3Grp/Desc0N/A
IRS990/ProgSrvcAccomActyOtherGrp/Desc0N/A
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt035732
IRS990/PYOtherExpensesAmt078825
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0152570
IRS990/PYRevenuesLessExpensesAmt0-46260
IRS990/PYSalariesCompEmpBnftPaidAmt0155737
IRS990/PYTotalExpensesAmt0234562
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0188302
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-15357
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt012134
IRS990/SavingsAndTempCashInvstGrp/EOYAmt020143
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0217481
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0255847
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0473328
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0702061
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt010029
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0712090
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0691692
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt010369
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0702061
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0685395
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt06297
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0691692
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0667926
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt017469
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0685395
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0649988
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt017938
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0667926
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt014760
IRS990ScheduleD/EquipmentGrp/DepreciationAmt021022
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt035782
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01506331
IRS990ScheduleD/OtherSecuritiesGrp/Desc0PUBLICLY TRADED SECURITIES
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ENDOWMENT FUNDS ARE USED TO PLACE WREATHS ON GRAVES AT CHRISTMAS AND EASTER AND TO PLANT FLOWERS FOR MEMORIAL DAY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0232241
IRS990ScheduleD/TotalBookValueSecuritiesAmt01506331
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ONCE THE 990 IS COMPLETED, A DRAFT COPY IS DISTRIBUTED TO THE GOVERNING BODY FOR REVIEW. THE GOVERNING BODY REVIEWS THE FORM 990, MAKES COMMENTS AND/OR INQUIRIES, THEN IT IS MOTIONED FOR APPROVAL BY THE BOARD. AFTER THE BOARD APPROVES THE RETURN, IT IS THEN SUBMITTED TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS MONITORED BY REGULAR SUBMISSION OF DISCLOSURE STATEMENTS REQUIRED BY ALL BOARD MEMBERS, OFFICERS AND MANAGEMENT PERSONNEL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IN REVIEWING AND APPROVING THE COMPENSATION FOR INDIVIDUAL EMPLOYEES, THE MOUNT VERNON CEMETERY BOARD OF DIRECTORS UTILIZES THE FOLLOWING PROCESS: 1. IMPARTIAL DECISION MAKERS: THE COMPENSATION ARRANGEMENT MUST BE APPROVED IN ADVANCE (BEFORE ANY PAYMENT IS MADE) BY THE BOARD OF DIRECTORS, WHICH IS COMPOSED ENTIRELY OF INDIVIDUALS WHO DO NOT HAVE A CONFLICT OF INTEREST WITH RESPECT TO THE COMPENSATION ARRANGEMENT (EXAMPLE: NEITHER THE EXECUTIVE WHOSE COMPENSATION IS BEING DETERMINED NOR ANY OF HIS/HER FAMILY MEMBERS MAY BE PRESENT DURING THE DISCUSSION OR PARTICIPATE IN THE VOTE). 2. COMPARABILITY DATA: WHEN THE BOARD OF DIRECTORS IS CONSIDERING COMPENSATION TO COVERED INDIVIDUALS, IT ALSO REVIEWS COMPARABILITY DATA. (EXAMPLE: WHEN CRAFTING COMPENSATION PACKAGES, THE BOARD OF DIRECTORS SECURES DATA FOR COMPENSATION LEVELS FOR SIMILARLY QUALIFIED INDIVIDUALS IN LIKE POSITIONS AT LIKE ORGANIZATIONS). THIS DATA MAY INCLUDE THE FOLLOWING: WRITTEN JOB OFFERS FOR POSITIONS AT SIMILAR ORGANIZATIONS AND DOCUMENTED TELEPHONE CALLS ABOUT SIMILAR POSITIONS AT BOTH NONPROFIT AND FOR-PROFIT ORGANIZATIONS. 3. CONCURRENT DOCUMENTATION: THE BOARD OF DIRECTORS DOCUMENTS HOW IT REACHED ITS DECISIONS, INCLUDING THE DATA ON WHICH IT RELIED. TO QUALIFY AS CONCURRENT DOCUMENTATION, WRITTEN OR ELECTRONIC RECORDS OF THE APPROVAL BODY (SUCH AS MEETING MINUTES) MUST NOTE: A) THE TERMS OF THE COMPENSATION AND THE DATE IT WAS APPROVED; B) THE MEMBERS OF THE BOARD OF DIRECTORS WHO WERE PRESENT DURING DEBATE ON THE COMPENSATION THAT WAS APPROVED AND THOSE WHO VOTED ON IT; AND C) THE COMPARABILITY DATA OBTAINED AND RELIED UPON AND HOW THE DATA WAS OBTAINED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRIBUTION TO PERPETUAL CARE FUND 10,029.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01663358
IRS990/TotalAssetsEOYAmt01839199
IRS990/TotalAssetsGrp/BOYAmt01663358
IRS990/TotalAssetsGrp/EOYAmt01839199
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/TotalAmt0243675
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0184846
IRS990/TotalLiabilitiesEOYAmt0195977
IRS990/TotalLiabilitiesGrp/BOYAmt0184846
IRS990/TotalLiabilitiesGrp/EOYAmt0195977
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01478512
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01643222
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt046832
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt046832
IRS990/TotalProgramServiceRevenueAmt0196948
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt031370
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0196948
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0228318
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01663358
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01839199
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0776451
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0931132
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt036 COLONIAL DRIVE
IRS990/USAddress/CityNm0MCKEESPORT
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015135
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.MTVERNONCEMETERYOFELIZABETH.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES BOUGHNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04127517683
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-02-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MOUNT VERNON CEMETERY
ReturnHeader/Filer/BusinessNameControlTxt0MOUN
ReturnHeader/Filer/EIN0250679345
ReturnHeader/Filer/PhoneNum04127517683
ReturnHeader/Filer/USAddress/AddressLine1Txt02300 BUENA VISTA ROAD
ReturnHeader/Filer/USAddress/CityNm0MCKEESPORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015135
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0FE4CF489C0EAD288711030413DE9A9A1D9FC09CF
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0FE4CF489C0EAD288711030413DE9A9A1D9FC09CF
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0164.52.234.194
ReturnHeader/FilingSecurityInformation/IPDt02018-02-07
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm019:24:36
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251031723
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0H2R CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0875 GREENTREE RD BLDG 7 STE 1000
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSBURGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015220
ReturnHeader/PreparerPersonGrp/PhoneNum04123912920
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL K RUDOY
ReturnHeader/ReturnTs02018-02-15T15:44:24-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-11-01
ReturnHeader/TaxPeriodEndDt02017-10-31
ReturnHeader/TaxYr02016

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.$2.55$0.36$2.19$0.42$0.30$0.12
2023Detailed filing. Detailed filing data is available for this year.$2.31$0.31$1.99$0.33$0.26$0.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.10$0.28$1.83$0.26$0.26$0.00
2021Detailed filing. Detailed filing data is available for this year.$2.36$0.25$2.11$0.29$0.26$0.02
2020Detailed filing. Detailed filing data is available for this year.$2.15$0.23$1.92$0.30$0.26$0.04
2019Detailed filing. Detailed filing data is available for this year.$1.95$0.24$1.71$0.22$0.26$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.80$0.21$1.59$0.21$0.25$0.04
2017Detailed filing. Detailed filing data is available for this year.$1.84$0.20$1.64$0.23$0.24$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.66$0.18$1.48$0.19$0.23$0.05
2015Detailed filing. Detailed filing data is available for this year.$1.67$0.17$1.50$0.20$0.23$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.71$0.17$1.54$0.33$0.25$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$0.16$1.40$0.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.12$1.30$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.32$0.09$1.23$0.25
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$0.08$1.25$0.23