Civic Intelligence

Ligonier Valley Cemetery Association

990 • Fiscal year 2019 • EIN 25-0853470

Jan 01, 2019 to Dec 31, 2019 • Filed on Oct 20, 2020

Organization ProfileNA
PO Box 862Ligonier, PA 15658

(724) 238-6522

Siviq Scores

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

Liabilities / Assets

90th percentile

0.06x

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

2019 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

91st percentile

0.36x

Higher debt load relative to revenue than 91% of similar nonprofits.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2019

Net Margin

40th percentile

6.6%

Higher net margin than 40% of similar nonprofits.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

2019 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2019

Asset Growth

78th percentile

10%

Faster asset growth than 78% of similar nonprofits.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

17th percentile

-27%

Faster revenue growth than 17% of similar nonprofits.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$520,178

Up $47,423 (+10%) from 2018

Net Assets

Up

$488,797

Up $47,423 (+11%) from 2018

Liabilities

Flat

$31,381

Flat from 2018

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin40th percentile

Revenue

Down

$87,363

Down $32,845 (-27%) from 2018

Expenses

Up

$81,601

Up $2,133 (+2.7%) from 2018

Net Income

Down

$5,762

Down $34,978 (-86%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth78th percentile

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

$800K$600K$400K$200K$0Assets 2014: $445,324Liabilities 2014: $32,757Net Assets 2014: $412,5672014Assets 2015: $410,956Liabilities 2015: $32,189Net Assets 2015: $378,7672015Assets 2016: $431,886Liabilities 2016: $31,785Net Assets 2016: $400,1012016Assets 2017: $467,890Liabilities 2017: $31,381Net Assets 2017: $436,5092017Assets 2018: $472,755Liabilities 2018: $31,381Net Assets 2018: $441,3742018Assets 2019: $520,178Liabilities 2019: $31,381Net Assets 2019: $488,7972019Assets 2020: $513,912Liabilities 2020: $31,381Net Assets 2020: $482,5312020Assets 2021: $585,003Liabilities 2021: $33,199Net Assets 2021: $551,8042021Assets 2022: $543,503Liabilities 2022: $31,381Net Assets 2022: $512,1222022Assets 2023: $585,779Liabilities 2023: $39,184Net Assets 2023: $546,5952023Assets 2024: $622,837Liabilities 2024: $40,121Net Assets 2024: $582,7162024

Highlighted filing

2019

Assets$520,178
Liabilities$31,381
Net Assets$488,797
Open 2019 Filing

Operations Trend

Revenue Growth17th percentile

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

$150K$100K$50K$0-$50KRevenue 2014: $59,722Expenses 2014: $72,770Net Income 2014: -$13,0482014Revenue 2015: $71,228Expenses 2015: $73,437Net Income 2015: -$2,2092015Revenue 2016: $74,900Expenses 2016: $76,906Net Income 2016: -$2,0062016Revenue 2017: $86,779Expenses 2017: $75,680Net Income 2017: $11,0992017Revenue 2018: $120,208Expenses 2018: $79,468Net Income 2018: $40,7402018Revenue 2019: $87,363Expenses 2019: $81,601Net Income 2019: $5,7622019Revenue 2020: $77,442Expenses 2020: $80,925Net Income 2020: -$3,4832020Revenue 2021: $101,967Expenses 2021: $84,474Net Income 2021: $17,4932021Revenue 2022: $114,332Expenses 2022: $135,725Net Income 2022: -$21,3932022Revenue 2023: $142,197Expenses 2023: $138,200Net Income 2023: $3,9972023Revenue 2024: $125,177Expenses 2024: $93,960Net Income 2024: $31,2172024

Highlighted filing

2019

Revenue$87,363
Expenses$81,601
Net Income$5,762
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Oct 20, 2020
Return Version
2019v5.1
Gross Receipts
$89,314
Mission and Program Overview

Mission

OPERATION OF A CEMETERY

Operating a community cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$355,220$414,380▲ $59,160
Land, Buildings, and Equipment, Net$51,706$47,070▼ $4,636
Savings and Temporary Cash Investments$42,294$35,285▼ $7,009
Other Notes and Loans Receivable, Net$15,000$15,000→ $0
Inventories for Sale or Use$4,413$4,292▼ $121
Cash and Non-Interest-Bearing Accounts$4,000$3,403▼ $597
Accounts Receivable$122$748▲ $626
Total Assets$472,755$520,178▲ $47,423
Liabilities
Deferred Revenue$31,381$31,381→ $0
Total Liabilities$31,381$31,381→ $0
Net Assets / Fund Balance
Net Assets With Donor Restrictions$397,514$449,665▲ $52,151
Net Assets Without Donor Restrictions$43,860$39,132▼ $4,728
Total Net Assets Fund Balance$441,374$488,797▲ $47,423
Total Liabilities and Net Assets / Fund Balance$472,755$520,178▲ $47,423

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$34,541$39,980$74,521
Leasehold Improvements$11,693$41,828$53,521
Equipment$25$5,607$5,632
Land$811-$811

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$355,220-▲ $59,160-$414,380
Compensation and Service Providers
Top Officer Pay61st percentile

Board Members and Trustees

NameTitle
Walter BoydPresident
Corey BlystoneVice President
Kim ShafferSecretary
Jay WithrowTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$14,450
Program Service Revenue
$38,169
Investment Income
$18,345
Other Revenue
$16,399
All Other Contributions
$14,450
Change in Net Assets
$5,762
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$81,601
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$52,151--$52,151
Occupancy$14,391--$14,391
Fees for Services Accounting-$8,400-$8,400
Depreciation Depletion$4,636--$4,636
Insurance$1,018$560-$1,578
Office Expenses-$445-$445
Total Functional Expenses$72,196$9,405$0$81,601
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Members or stockholder classes and rights Part VI line 6

“The members of the organization can vote on issues brought before them at each meeting”

Member election for additional members Part VI line 7A

“Members of the organization elect the officers of the organization”

Governing body decisions Part VI line 7B

“Members have the right to approve all actions regarding the organizations operations”

Form 990 governing body review Part VI line 11

“Form 990 is presented to the members of the organization before it is filed”

Governing documents etc available to public Part VI line 19

“The 990 is availabile to the public upon request”

Filing and Contact Details

Filer

Filer Name
Ligonier Valley Cemetery Association
EIN
25-0853470
Address
PO BOX 862, LIGONIER, PA 15658

Signing Officer

Name
Walter Boyd
Title
President
Phone
7242386522
Signed
2020-10-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Walter Boyd
Formed
1967
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Emert Financial Service
Address
138 MONTICUE DRIVE, STAHLSTOWN, PA 15687
Preparer
Chris W Emert CPA
Phone
7245937148
Raw XML Appendix345 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.

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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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ReturnHeader/TaxPeriodBeginDt02019-01-01
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ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$520,178
Liabilities
$31,381
Net assets
$488,797
Revenue
$87,363
Expenses
$81,601
Net income
$5,762
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.23$0.40$5.83$1.25$0.94$0.31
2023Detailed filing. Detailed filing data is available for this year.$5.86$0.39$5.47$1.42$1.38$0.04
2022Detailed filing. Detailed filing data is available for this year.$5.44$0.31$5.12$1.14$1.36$0.21
2021Detailed filing. Detailed filing data is available for this year.$5.85$0.33$5.52$1.02$0.84$0.17
2020Detailed filing. Detailed filing data is available for this year.$5.14$0.31$4.83$0.77$0.81$0.03
2019Detailed filing. Detailed filing data is available for this year.$5.20$0.31$4.89$0.87$0.82$0.06
2018Detailed filing. Detailed filing data is available for this year.$4.73$0.31$4.41$1.20$0.79$0.41
2017Detailed filing. Detailed filing data is available for this year.$4.68$0.31$4.37$0.87$0.76$0.11
2016Detailed filing. Detailed filing data is available for this year.$4.32$0.32$4.00$0.75$0.77$0.02
2015Detailed filing. Detailed filing data is available for this year.$4.11$0.32$3.79$0.71$0.73$0.02
2014Detailed filing. Detailed filing data is available for this year.$4.45$0.33$4.13$0.60$0.73$0.13