Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
Mount Vernon Cemetery
990 • Fiscal year 2018 • EIN 25-0679345
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.11x
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
12th percentile
Higher net margin than 12% of similar nonprofits.
Top Officer Pay
52nd percentile
Higher top officer pay than 52% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
33rd percentile
Faster asset growth than 33% of similar nonprofits.
Revenue Growth
34th percentile
Faster revenue growth than 34% of similar nonprofits.
Balance Sheet
Assets
Down$1,796,698
Down $42,501 (-2.3%) from 2017
Net Assets
Down$1,590,461
Down $52,761 (-3.2%) from 2017
Liabilities
Up$206,237
Up $10,260 (+5.2%) from 2017
Revenue And Expenses
Revenue
Down$213,260
Down $15,058 (-6.6%) from 2017
Expenses
Up$253,150
Up $9,475 (+3.9%) from 2017
Net Income
Down-$39,890
Down $24,533 (-160%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Nov 1, 2017 to Oct 31, 2018
- Signed
- Jan 14, 2019
- Return Version
- 2017v2.3
- Gross Receipts
- $264,723
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $990,908 | $910,423 | ▼ $80,485 |
| Investments in Publicly Traded Securities | $416,263 | $434,686 | ▲ $18,423 |
| Land, Buildings, and Equipment, Net | $232,241 | $228,351 | ▼ $3,890 |
| Savings and Temporary Cash Investments | $119,303 | $152,332 | ▲ $33,029 |
| Accounts Receivable | $57,549 | $46,475 | ▼ $11,074 |
| Cash and Non-Interest-Bearing Accounts | $22,935 | $24,431 | ▲ $1,496 |
| Total Assets | $1,839,199 | $1,796,698 | ▼ $42,501 |
| Liabilities | |||
| Deferred Revenue | $189,597 | $197,418 | ▲ $7,821 |
| Accounts Payable and Accrued Expenses | $6,380 | $8,819 | ▲ $2,439 |
| Total Liabilities | $195,977 | $206,237 | ▲ $10,260 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $931,132 | $869,038 | ▼ $62,094 |
| Permanently Rstr Net Assets | $712,090 | $721,423 | ▲ $9,333 |
| Total Net Assets Fund Balance | $1,643,222 | $1,590,461 | ▼ $52,761 |
| Total Liabilities and Net Assets / Fund Balance | $1,839,199 | $1,796,698 | ▼ $42,501 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $205,344 | $267,984 | $473,328 |
| Equipment | $23,007 | $25,914 | $48,921 |
| Other Securities | $109,035 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2017 | $712,090 | $9,333 | - | - | $721,423 |
| 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 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| James Boughner | President |
| Michael Carney | Vice President |
| Bruce Piker | Trustee |
| Drew Gilbert | Trustee |
| Rebecca S Mcholme | Trustee |
| Richard Meier | Trustee |
| Robert Walter | Trustee |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $159,402
- Investment Income
- $53,858
- Other Revenue
- $0
- Change in Net Assets
- $-39,890
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $171,527 |
| Other Expenses | $81,623 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $136,192 |
| Other Employee Benefits | - | - | - | $19,811 |
| Depreciation Depletion | - | - | - | $17,029 |
| Insurance | - | - | - | $14,656 |
| Payroll Taxes | - | - | - | $11,748 |
| All Other Expenses | - | - | - | $11,500 |
| Other Expenses | - | - | - | $5,843 |
| Pension Plan Contributions | - | - | - | $3,776 |
| Office Expenses | - | - | - | $3,160 |
| Fees for Services Accounting | - | - | - | $2,510 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $1,500 |
| Advertising | - | - | - | $756 |
| Total Functional Expenses | $0 | $0 | $0 | $253,150 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
- 2019-01-14
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- James Boughner
- Formed
- 1863
- Legal Domicile
- Pa
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 6
- 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:
“Contributions to perpetual care and endowment funds 9,333.”
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 Appendix376 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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 6380 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 8819 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 57549 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 46475 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | CEMETERY |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 756 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 11500 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | PRESIDENT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4127517683 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2300 BUENA VISTA ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MCKEESPORT |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 15135 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 22935 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 24431 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 53858 |
| IRS990/CYOtherExpensesAmt | 0 | 81623 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 159402 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -39890 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 171527 |
| IRS990/CYTotalExpensesAmt | 0 | 253150 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 213260 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 189597 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 197418 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 17029 |
| IRS990/Desc | 0 | THE 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/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2510 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 1500 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | RICHARD MEIER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BRUCE PIKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ROBERT WALTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | REBECCA S MCHOLME |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DREW GILBERT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MICHAEL CARNEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JAMES BOUGHNER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1863 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 13537 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 65000 |
| IRS990/GrossReceiptsAmt | 0 | 264723 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 14656 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 40321 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 40321 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 990908 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 910423 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 416263 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 434686 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 293898 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 232241 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 228351 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 522249 |
| IRS990/LegalDomicileStateCd | 0 | PA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 51463 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE MOUNT VERNON CEMETERY ASSOCIATION IS A NONSECTARIAN, COMMUNITY NONPROFIT CORPORATION DEDICATED TO PROVIDING COMFORT TO FAMILIES IN A SETTING OF GREAT BEAUTY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1643222 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1590461 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 13537 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 13537 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -22204 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3160 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 9333 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 19811 |
| IRS990/OtherExpensesGrp/Desc | 0 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 1 | BUILDING MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | VEHICLE EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | EQUIPMENT RENTAL AND MA |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 9126 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 8112 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 7431 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 5843 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 136192 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 11748 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 3776 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 712090 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 721423 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | JAMES BOUGHNER |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | GRAVE OPENINGS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | GRAVE SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | FOUNDATIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | NICHES SALES & OPENING |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | CREMATION BURIAL |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 69825 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 20067 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 17103 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 15917 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 15008 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 69825 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 20067 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 17103 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 15917 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 15008 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | N/A |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | N/A |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | N/A |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 31370 |
| IRS990/PYOtherExpensesAmt | 0 | 78066 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 196948 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -15357 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 165609 |
| IRS990/PYTotalExpensesAmt | 0 | 243675 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 228318 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -39890 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 119303 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 152332 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/AgentTrusteeEtcInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 205344 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 267984 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 473328 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 712090 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 9333 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 721423 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 702061 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 10029 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 712090 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 691692 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 10369 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 702061 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 685395 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 6297 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 691692 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 667926 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 17469 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 685395 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 23007 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 25914 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 48921 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 801388 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 1 | 109035 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | VANGUARD LIFESTRATEGY MODERATE GROWTH FUND |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | LORD ABBETT MUTUAL FUND |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 1 | F |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 1.00000 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ENDOWMENT FUNDS ARE USED TO PLACE WREATHS ON GRAVES AT CHRISTMAS AND EASTER AND TO PLANT FLOWERS FOR MEMORIAL DAY. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART V, LINE 4: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 228351 |
| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 910423 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE CONFLICT OF INTEREST POLICY IS MONITORED BY REGULAR SUBMISSION OF DISCLOSURE STATEMENTS REQUIRED BY ALL BOARD MEMBERS, OFFICERS AND MANAGEMENT PERSONNEL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | CONTRIBUTIONS TO PERPETUAL CARE AND ENDOWMENT FUNDS 9,333. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XI, LINE 9: |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | PA |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 1 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1839199 |
| IRS990/TotalAssetsEOYAmt | 0 | 1796698 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1839199 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1796698 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 6 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 253150 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 195977 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 206237 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 195977 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 206237 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1643222 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1590461 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt | 0 | 21482 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 21482 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 159402 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 53858 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 159402 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 213260 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1839199 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1796698 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UnrestrictedNetAssetsGrp/BOYAmt | 0 | 931132 |
| IRS990/UnrestrictedNetAssetsGrp/EOYAmt | 0 | 869038 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 36 COLONIAL DRIVE |
| IRS990/USAddress/CityNm | 0 | MCKEESPORT |
| IRS990/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990/USAddress/ZIPCd | 0 | 15135 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | WWW.MTVERNONCEMETERYOFELIZABETH.COM |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2019-02-21 02:37:17Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JAMES BOUGHNER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4127517683 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2019-01-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MOUNT VERNON CEMETERY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MOUN |
| ReturnHeader/Filer/EIN | 0 | 250679345 |
| ReturnHeader/Filer/PhoneNum | 0 | 4127517683 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2300 BUENA VISTA ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MCKEESPORT |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 15135 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 96E48A54FCC6F7195EE11987DCE1CE24A0E69C95 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | E7E1AE8FBEFD8F77E38DC17571B8177516519E49 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 164.52.234.194 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2019-01-14 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | ES |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 13:01:16 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 251031723 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | H2R CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 875 GREENTREE RD BLDG 7 STE 1000 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PITTSBURGH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 15220 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4123912920 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | PAUL K RUDOY |
| ReturnHeader/ReturnTs | 0 | 2019-02-15T15:29:27-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2017-11-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2018-10-31 |
| ReturnHeader/TaxYr | 0 | 2017 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,796,698
- Liabilities
- $206,237
- Net assets
- $1,590,461
- Revenue
- $213,260
- Expenses
- $253,150
- Net income
- -$39,890