Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.08x
Liabilities / Revenue
93rd percentile
Higher debt load relative to revenue than 93% of similar nonprofits.
Net Margin
36th percentile
Higher net margin than 36% of similar nonprofits.
Top Officer Pay
72nd percentile
Higher top officer pay than 72% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
12th percentile
Faster asset growth than 12% of similar nonprofits.
Revenue Growth
70th percentile
Faster revenue growth than 70% of similar nonprofits.
Balance Sheet
Assets
Down$410,956
Down $34,368 (-7.7%) from 2014
Net Assets
Down$378,767
Down $33,800 (-8.2%) from 2014
Liabilities
Down$32,189
Down $568 (-1.7%) from 2014
Revenue And Expenses
Revenue
Up$71,228
Up $11,506 (+19%) from 2014
Expenses
Up$73,437
Up $667 (+0.9%) from 2014
Net Income
Up-$2,209
Up $10,839 (+83%) from 2014
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2015 to Dec 31, 2015
- Signed
- Apr 29, 2016
- Return Version
- 2015v2.1
- Gross Receipts
- $72,961
Mission and Program Overview
Mission
OPERATION OF A CEMETERY
Program Services
| Description | Grants | Expenses |
|---|---|---|
| OPERATED A CEMETERY | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| BENJAMIN BURNS | Vice President | - | $0 | - | - |
| JOHN SHAFFER | President | - | $0 | - | - |
| JANETTE SHAW | Treasurer | - | $0 | - | - |
| MARK SORICE | Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Ligonier Valley Cemetery Association
- EIN
- 25-0853470
- Address
- PO BOX 862, LIGONIER, PA 15658
Signing Officer
- Name
- Janette Shaw
- Title
- Treasurer
- Phone
- 7242386522
- Signed
- 2016-04-29
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Emert Financial Service
- Address
- 138 MONTICUE DRIVE, STAHLSTOWN, PA 15687
- Preparer
- Chris W Emert CPA Cfp
- Phone
- 7245937148
Supplemental Narrative
Additional Explanations
Description of other expenses Part I line 16
“Description amountdepreciation from 4562 5,319cleaning 256insurance 1,490repairs maintenance 3,410mowing snow removal 1,131office supplies 114electricity 606telephone 814propane 1,248buy back lots 400”
Other changes in net assets or fund balances Part I line 20
“Description amountunrealized gains and losses invest (31,591)”
Description of other assets Part II line 24
“Category beginning of year end of yearaccounts receivable 10 0furnitures and fixtures 757 427inventories 4,704 4,566machinery and equipment 25 25notes and loans receivable 15,000 15,000”
Description of total liabilities Part II line 26
“Category beginning of year end of yearaccounts payable and accd exp 164 0deferred land lease current 404 404deferred land lease long term 32,189 31,785”
Raw XML Appendix118 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | JANETTE SHAW |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7242386522 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 575 WEAVER MILL ROAD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | RECTOR |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | PA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 15677 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 388607 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 359706 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 1733 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -2209 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 58469 |
| IRS990EZ/FiledScheduleAInd | 0 | false |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 445324 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 410956 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 14867 |
| IRS990EZ/GrossReceiptsAmt | 0 | 72961 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 16600 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 8788 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 36221 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 31232 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 412567 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 378767 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 412567 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 378767 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | BENJAMIN BURNS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JOHN SHAFFER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JANETTE SHAW |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MARK SORICE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | SECRETARY |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 20496 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 20018 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -31591 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 14788 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | OPERATION OF A CEMETERY |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 180 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 47573 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | OPERATED A CEMETERY |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 32757 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 32189 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 73437 |
| IRS990EZ/TotalRevenueAmt | 0 | 71228 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationAssocInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | NA |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION AMOUNTDEPRECIATION FROM 4562 5,319CLEANING 256INSURANCE 1,490REPAIRS MAINTENANCE 3,410MOWING SNOW REMOVAL 1,131OFFICE SUPPLIES 114ELECTRICITY 606TELEPHONE 814PROPANE 1,248BUY BACK LOTS 400 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION AMOUNTUNREALIZED GAINS AND LOSSES INVEST (31,591) |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | CATEGORY BEGINNING OF YEAR END OF YEARACCOUNTS RECEIVABLE 10 0FURNITURES AND FIXTURES 757 427INVENTORIES 4,704 4,566MACHINERY AND EQUIPMENT 25 25NOTES AND LOANS RECEIVABLE 15,000 15,000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CATEGORY BEGINNING OF YEAR END OF YEARACCOUNTS PAYABLE AND ACCD EXP 164 0DEFERRED LAND LEASE CURRENT 404 404DEFERRED LAND LEASE LONG TERM 32,189 31,785 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other changes in net assets or fund balances Part I line 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Description of other assets Part II line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Description of total liabilities Part II line 26 |
| ReturnHeader/BuildTS | 0 | 2016-09-27 15:27:22Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JANETTE SHAW |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7242386522 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2016-04-29 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LIGONIER VALLEY CEMETERY ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LIGO |
| ReturnHeader/Filer/EIN | 0 | 250853470 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 862 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | LIGONIER |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 15658 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | EMERT FINANCIAL SERVICE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 138 MONTICUE DRIVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | STAHLSTOWN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 15687 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7245937148 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2016-04-28 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CHRIS W EMERT CPA CFP |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2016-04-28T13:50:35-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-12-31 |
| ReturnHeader/TaxYr | 0 | 2015 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $410,956
- Liabilities
- $32,189
- Net assets
- $378,767
- Revenue
- $71,228
- Expenses
- $73,437
- Net income
- -$2,209