Civic Intelligence

Mount Vernon Cemetery

990 • Fiscal year 2019 • EIN 25-0679345

Nov 01, 2018 to Oct 31, 2019 • Filed on Feb 10, 2020

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

86th percentile

0.12x

Higher debt load relative to assets than 86% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

90th percentile

1.10x

Higher debt load relative to revenue than 90% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Net Margin

12th percentile

-21%

Higher net margin than 12% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Asset Growth

63rd percentile

8.4%

Faster asset growth than 63% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

50th percentile

1.2%

Faster revenue growth than 50% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,947,626

Up $150,928 (+8.4%) from 2018

Net Assets

Up

$1,709,583

Up $119,122 (+7.5%) from 2018

Liabilities

Up

$238,043

Up $31,806 (+15%) from 2018

Revenue

Up

$215,890

Up $2,630 (+1.2%) from 2018

Expenses

Up

$260,673

Up $7,523 (+3.0%) from 2018

Net Income

Down

-$44,783

Down $4,893 (-12%) from 2018

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

2019

Assets$1,947,626
Liabilities$238,043
Net Assets$1,709,583

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

2019

Revenue$215,890
Expenses$260,673
Net Income-$44,783
Jump To
Filing Snapshot
Filing Period
Nov 1, 2018 to Oct 31, 2019
Signed
Feb 10, 2020
Return Version
2018v3.1
Gross Receipts
$225,705
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$910,423$990,850▲ $80,427
Investments in Publicly Traded Securities$434,686$462,611▲ $27,925
Land, Buildings, and Equipment, Net$228,351$210,008▼ $18,343
Savings and Temporary Cash Investments$152,332$167,844▲ $15,512
Accounts Receivable$46,475$46,735▲ $260
Cash and Non-Interest-Bearing Accounts$24,431$14,726▼ $9,705
Total Assets$1,796,698$1,947,626▲ $150,928
Other Assets Total$0$54,852▲ $54,852
Liabilities
Deferred Revenue$197,418$209,008▲ $11,590
Accounts Payable and Accrued Expenses$8,819$29,035▲ $20,216
Total Liabilities$206,237$238,043▲ $31,806
Net Assets / Fund Balance
Unrestricted Net Assets$869,038$923,575▲ $54,537
Permanently Rstr Net Assets$721,423$786,008▲ $64,585
Total Net Assets Fund Balance$1,590,461$1,709,583▲ $119,122
Total Liabilities and Net Assets / Fund Balance$1,796,698$1,947,626▲ $150,928

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$193,207$280,121$473,328
Equipment$16,801$32,120$48,921
Other Securities$114,838--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$721,423$64,585--$786,008
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
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$175,054
Investment Income
$40,836
Other Revenue
$0
Change in Net Assets
$-44,783
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$181,297
Other Expenses$79,376
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$143,544
Other Employee Benefits---$21,659
Depreciation Depletion---$18,343
Insurance---$12,374
Payroll Taxes---$12,297
All Other Expenses---$10,856
Other Expenses---$4,351
Pension Plan Contributions---$3,797
Office Expenses---$3,626
Fees for Services Accounting---$3,025
Fees for Service Investment Mgmnt Fees---$1,500
Advertising---$959
Total Functional Expenses$0$0$0$260,673
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
2020-02-10
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:

Contributions to perpetual care and endowment funds 64,585.

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 Appendix388 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/BOYAmt08819
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt029035
IRS990/AccountsReceivableGrp/BOYAmt046475
IRS990/AccountsReceivableGrp/EOYAmt046735
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0CEMETERY
IRS990/AdvertisingGrp/TotalAmt0959
IRS990/AllOtherExpensesGrp/TotalAmt010856
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/BOYAmt024431
IRS990/CashNonInterestBearingGrp/EOYAmt014726
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/CYInvestmentIncomeAmt040836
IRS990/CYOtherExpensesAmt079376
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0175054
IRS990/CYRevenuesLessExpensesAmt0-44783
IRS990/CYSalariesCompEmpBnftPaidAmt0181297
IRS990/CYTotalExpensesAmt0260673
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0215890
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0197418
IRS990/DeferredRevenueGrp/EOYAmt0209008
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt018343
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/TotalAmt03025
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/PersonNm1BRUCE PIKER
IRS990/Form990PartVIISectionAGrp/PersonNm2REBECCA S MCHOLME
IRS990/Form990PartVIISectionAGrp/PersonNm3DREW GILBERT
IRS990/Form990PartVIISectionAGrp/PersonNm4JOLINDA BURNSWORTH
IRS990/Form990PartVIISectionAGrp/PersonNm5ROBERT CORNELL
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/SecuritiesAmt016752
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt026567
IRS990/GrossReceiptsAmt0225705
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/TotalAmt012374
IRS990/InvestmentIncomeGrp/ExclusionAmt024084
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt024084
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0910423
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0990850
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0434686
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0462611
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0312241
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0228351
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0210008
IRS990/LandBldgEquipCostOrOtherBssAmt0522249
IRS990/LegalDomicileStateCd0PA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt09815
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/NetAssetsOrFundBalancesBOYAmt01590461
IRS990/NetAssetsOrFundBalancesEOYAmt01709583
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt016752
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt016752
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt099320
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt03626
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt054852
IRS990/OtherChangesInNetAssetsAmt064585
IRS990/OtherEmployeeBenefitsGrp/TotalAmt021659
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1BUILDING MAINTENANCE
IRS990/OtherExpensesGrp/Desc2VEHICLE EXPENSE
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/TotalAmt09519
IRS990/OtherExpensesGrp/TotalAmt19130
IRS990/OtherExpensesGrp/TotalAmt25693
IRS990/OtherExpensesGrp/TotalAmt34351
IRS990/OtherSalariesAndWagesGrp/TotalAmt0143544
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt012297
IRS990/PensionPlanContributionsGrp/TotalAmt03797
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0721423
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0786008
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/Desc1GRAVE SALES
IRS990/ProgramServiceRevenueGrp/Desc2FOUNDATIONS
IRS990/ProgramServiceRevenueGrp/Desc3CREMATION BURIAL
IRS990/ProgramServiceRevenueGrp/Desc4CRYPT SALES & OPENINGS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt061125
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt128628
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt218842
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt318188
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt414690
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt061125
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt128628
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt218842
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt318188
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt414690
IRS990/ProgSrvcAccomActy2Grp/Desc0N/A
IRS990/ProgSrvcAccomActy3Grp/Desc0N/A
IRS990/ProgSrvcAccomActyOtherGrp/Desc0N/A
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt053858
IRS990/PYOtherExpensesAmt081623
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0159402
IRS990/PYRevenuesLessExpensesAmt0-39890
IRS990/PYSalariesCompEmpBnftPaidAmt0171527
IRS990/PYTotalExpensesAmt0253150
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0213260
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-44783
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0152332
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0167844
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0193207
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0280121
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0473328
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0721423
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt064585
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0786008
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0712090
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt09333
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0721423
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0702061
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt010029
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0712090
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0691692
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt010369
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0702061
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0685395
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt06297
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0691692
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt016801
IRS990ScheduleD/EquipmentGrp/DepreciationAmt032120
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt048921
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0876012
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1114838
IRS990ScheduleD/OtherSecuritiesGrp/Desc0VANGUARD LIFESTRATEGY MODERATE GROWTH FUND
IRS990ScheduleD/OtherSecuritiesGrp/Desc1LORD ABBETT MUTUAL FUND
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
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/TotalBookValueLandBuildingsAmt0210008
IRS990ScheduleD/TotalBookValueSecuritiesAmt0990850
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/ExplanationTxt4CONTRIBUTIONS TO PERPETUAL CARE AND ENDOWMENT FUNDS 64,585.
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01796698
IRS990/TotalAssetsEOYAmt01947626
IRS990/TotalAssetsGrp/BOYAmt01796698
IRS990/TotalAssetsGrp/EOYAmt01947626
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/TotalAmt0260673
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0206237
IRS990/TotalLiabilitiesEOYAmt0238043
IRS990/TotalLiabilitiesGrp/BOYAmt0206237
IRS990/TotalLiabilitiesGrp/EOYAmt0238043
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01590461
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01709583
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt033581
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt033581
IRS990/TotalProgramServiceRevenueAmt0175054
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt040836
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0175054
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0215890
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01796698
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01947626
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0869038
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0923575
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/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES BOUGHNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04127517683
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-10
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/AtSubmissionCreationDeviceId0D26A3EE48B6EF9ACC090F1AB21E2251DD03CAA7A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId096E48A54FCC6F7195EE11987DCE1CE24A0E69C95
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0164.52.234.194
ReturnHeader/FilingSecurityInformation/IPDt02020-02-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm015:52:11
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/PreparationDt02020-02-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0PAUL K RUDOY
ReturnHeader/ReturnTs02020-02-29T13:54:31-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-11-01
ReturnHeader/TaxPeriodEndDt02019-10-31
ReturnHeader/TaxYr02018

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