Civic Intelligence

The Washington Cemetery

990 • Fiscal year 2016 • EIN 25-0866265

Jan 01, 2016 to Dec 31, 2016 • Filed on Sep 19, 2017

498 Park AveWashington, PA 15301

(724) 225-1040

Siviq Scores

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

Liabilities / Assets

55th percentile

0.01x

Higher debt load relative to assets than 55% of similar nonprofits.

2016 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

45th percentile

0.07x

Higher debt load relative to revenue than 45% of similar nonprofits.

2016 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2016

Net Margin

72nd percentile

28%

Higher net margin than 72% of similar nonprofits.

2016 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

51st percentile

$106,500

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2016 filings • $5M-$10M nonprofits • Source year 2016

Asset Growth

81st percentile

8.0%

Faster asset growth than 81% of similar nonprofits.

2016 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

56th percentile

-0.4%

Faster revenue growth than 56% of similar nonprofits.

2016 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$7,216,133

Up $534,602 (+8.0%) from 2015

Net Assets

Up

$7,115,468

Up $495,615 (+7.5%) from 2015

Liabilities

Up

$100,665

Up $38,987 (+63%) from 2015

Revenue

Down

$1,440,799

Down $6,383 (-0.4%) from 2015

Expenses

Up

$1,037,299

Up $91,246 (+9.6%) from 2015

Net Income

Down

$403,500

Down $97,629 (-19%) from 2015

Historical Trend

Balance Sheet Trend

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

$10M$5.0M$0Assets 2010: $4,700,404Liabilities 2010: $10,723Net Assets 2010: $4,689,6812010Assets 2011: $4,530,653Liabilities 2011: $24,956Net Assets 2011: $4,505,6972011Assets 2012: $4,848,159Liabilities 2012: $19,864Net Assets 2012: $4,828,2952012Assets 2013: $5,534,253Liabilities 2013: $28,812Net Assets 2013: $5,505,4412013Assets 2014: $6,349,679Liabilities 2014: $32,949Net Assets 2014: $6,316,7302014Assets 2015: $6,681,531Liabilities 2015: $61,678Net Assets 2015: $6,619,8532015Assets 2016: $7,216,133Liabilities 2016: $100,665Net Assets 2016: $7,115,4682016Assets 2017: $7,694,717Liabilities 2017: $91,255Net Assets 2017: $7,603,4622017Assets 2018: $7,496,083Liabilities 2018: $77,759Net Assets 2018: $7,418,3242018Assets 2019: $8,252,407Liabilities 2019: $93,804Net Assets 2019: $8,158,6032019Assets 2020: $8,070,625Liabilities 2020: $49,963Net Assets 2020: $8,020,6622020Assets 2021: $8,743,363Liabilities 2021: $44,592Net Assets 2021: $8,698,7712021Assets 2022: $9,022,398Liabilities 2022: $106,506Net Assets 2022: $8,915,8922022Assets 2023: $9,273,657Liabilities 2023: $101,193Net Assets 2023: $9,172,4642023Assets 2024: $9,239,063Liabilities 2024: $88,724Net Assets 2024: $9,150,3392024

Highlighted filing

2016

Assets$7,216,133
Liabilities$100,665
Net Assets$7,115,468

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2010: $814,0992010Expenses 2011: $857,9882011Expenses 2012: $792,6852012Revenue 2013: $1,269,520Expenses 2013: $853,373Net Income 2013: $416,1472013Revenue 2014: $1,690,184Expenses 2014: $905,528Net Income 2014: $784,6562014Revenue 2015: $1,447,182Expenses 2015: $946,053Net Income 2015: $501,1292015Revenue 2016: $1,440,799Expenses 2016: $1,037,299Net Income 2016: $403,5002016Revenue 2017: $1,345,444Expenses 2017: $1,121,628Net Income 2017: $223,8162017Revenue 2018: $1,311,474Expenses 2018: $1,147,187Net Income 2018: $164,2872018Revenue 2019: $1,484,454Expenses 2019: $1,131,859Net Income 2019: $352,5952019Revenue 2020: $1,076,300Expenses 2020: $1,209,095Net Income 2020: -$132,7952020Revenue 2021: $1,454,692Expenses 2021: $1,205,089Net Income 2021: $249,6032021Revenue 2022: $1,807,403Expenses 2022: $1,149,962Net Income 2022: $657,4412022Revenue 2023: $1,185,359Expenses 2023: $1,148,192Net Income 2023: $37,1672023Revenue 2024: $1,187,253Expenses 2024: $1,381,410Net Income 2024: -$194,1572024

Highlighted filing

2016

Revenue$1,440,799
Expenses$1,037,299
Net Income$403,500
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Sep 19, 2017
Return Version
2016v3.0
Gross Receipts
$1,440,799
Mission and Program Overview

Mission

To provide an all faiths, traditional cemetery for washington county residents.

Sale of burial lots and mausoleum crypts, cremation and intombment of deceased.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$2,839,102$2,981,478▲ $142,376
Accounts Receivable$484,338$532,822▲ $48,484
Land, Buildings, and Equipment, Net$389,719$425,682▲ $35,963
Savings and Temporary Cash Investments$110,595$287,904▲ $177,309
Cash and Non-Interest-Bearing Accounts$157,542$104,536▼ $53,006
Inventories for Sale or Use$9,631$9,631→ $0
Prepaid Expenses and Deferred Charges$2,532$2,807▲ $275
Total Assets$6,681,531$7,216,133▲ $534,602
Other Assets Total$2,688,072$2,871,273▲ $183,201
Liabilities
Other Liabilities$40,978$70,568▲ $29,590
Accounts Payable and Accrued Expenses$20,700$30,097▲ $9,397
Total Liabilities$61,678$100,665▲ $38,987
Net Assets / Fund Balance
Unrestricted Net Assets$3,729,593$4,087,016▲ $357,423
Temporarily Rstr Net Assets$1,482,735$1,553,293▲ $70,558
Permanently Rstr Net Assets$1,407,525$1,475,159▲ $67,634
Total Net Assets Fund Balance$6,619,853$7,115,468▲ $495,615
Total Liabilities and Net Assets / Fund Balance$6,681,531$7,216,133▲ $534,602

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$242,629$1,004,430$1,247,059
Land$183,053-$183,053
Investment Program Related Org$14,138--
Other Assets Org$10,129--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Paul R ShiringSuperintendeFT$106,500$106,500
Anthony J NicolellaManager/trea-$18,000$18,000

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$30,000
Program Service Revenue
$1,099,589
Investment Income
$105,387
Other Revenue
$205,823
All Other Contributions
$30,000
Change in Net Assets
$403,500
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$553,804
Salaries, Compensation, and Employee Benefits$483,495
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$297,334
Fees for Services Other---$113,041
Current Officers, Directors, Trustees, and Key Employees---$106,500
Insurance---$58,307
Office Expenses---$44,283
Other Employee Benefits---$36,446
Payroll Taxes---$34,749
Depreciation Depletion---$31,694
Occupancy---$31,658
Other Expenses---$30,002
All Other Expenses---$20,272
Fees for Services Management---$13,200
Pension Plan Contributions---$8,466
Fees for Services Accounting---$7,179
Fees for Services Legal---$1,532
Advertising---$1,049
Interest---$129
Total Functional Expenses$0$0$0$1,037,299
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Equipment Loan$34,623
Loan - Ford Edge$20,093
Accrued Wages and Taxes$15,852
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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, Page 6, Part VI, Line 11B

The officers review the form 990 at the annual meeting, and all questions are answered.

Form 990, Page 6, Part VI, Line 12C

The officers monitor and enforce compliance with the conflict of interest policy at various meetings throughout the year.

Form 990, Page 6, Part VI, Line 15A

The increase in compensation for key employees is discussed at the annual meeting and approved by the officers.

Form 990, Page 6, Part VI, Line 15B

The increase in compensation for key employees is discussed at the annual meeting and approved by the officers.

Form 990, Page 6, Part VI, Line 18

Forms 1023 and 990 are on file at the organization's office and made available to the public upon request. The 990 is also available on guidestar.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy, and financial statements available to the public by request at the organization's office.

Filing and Contact Details

Filer

Filer Name
The Washington Cemetery
EIN
25-0866265
Phone
7242251040
Address
498 PARK AVE, WASHINGTON, PA 15301

Signing Officer

Name
Anthony J Nicolella
Title
Manager/treasurer
Phone
7242251040
Signed
2017-09-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Anthony J Nicolella
Formed
1853
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
7
Employees
17

Preparer

Firm
Houston & Associates LLC
Address
90 W CHESTNUT ST STE 650, WASHINGTON, PA 15301-4524
Preparer
Kathy B Houston CPA
Phone
7242239465
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contracted services 62,701 0 0 marketing 50,340 0 0 total 113,041 0 0

Raw XML Appendix379 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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IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt214138
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0AMERICAN FUNDS - CAPITAL INCOME BUIL
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc1JANNEY MONTGOMERY SCOTT - CORPORATE
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc2JANNEY MONTGOMERY SCOTT - MONEY MARK
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IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd1F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd2F
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0183053
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02802621
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt158523
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt210129
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0MAUSOLEUMS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1VIETNAM VETERANS STATUE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2CASH VALUE OF MANAGERS LIFE INSURANC
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1LOAN - FORD EDGE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED WAGES AND TAXES
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IRS990ScheduleD/TotalLiabilityAmt070568
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE OFFICERS REVIEW THE FORM 990 AT THE ANNUAL MEETING, AND ALL QUESTIONS ARE ANSWERED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE OFFICERS MONITOR AND ENFORCE COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY AT VARIOUS MEETINGS THROUGHOUT THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE INCREASE IN COMPENSATION FOR KEY EMPLOYEES IS DISCUSSED AT THE ANNUAL MEETING AND APPROVED BY THE OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE INCREASE IN COMPENSATION FOR KEY EMPLOYEES IS DISCUSSED AT THE ANNUAL MEETING AND APPROVED BY THE OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORMS 1023 AND 990 ARE ON FILE AT THE ORGANIZATION'S OFFICE AND MADE AVAILABLE TO THE PUBLIC UPON REQUEST. THE 990 IS ALSO AVAILABLE ON GUIDESTAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC BY REQUEST AT THE ORGANIZATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CONTRACTED SERVICES 62,701 0 0 MARKETING 50,340 0 0 TOTAL 113,041 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
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IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt061678
IRS990/TotalLiabilitiesEOYAmt0100665
IRS990/TotalLiabilitiesGrp/BOYAmt061678
IRS990/TotalLiabilitiesGrp/EOYAmt0100665
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06619853
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07115468
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt097456
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt097456
IRS990/TotalProgramServiceRevenueAmt01099589
IRS990/TotalReportableCompFromOrgAmt0124500
IRS990/TotalRevenueGrp/ExclusionAmt0311210
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01099589
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01440799
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06681531
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07216133
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt03729593
IRS990/UnrestrictedNetAssetsGrp/EOYAmt04087016
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0WASHINGTON
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015301
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.WASHINGTONPACEMETERY.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ANTHONY J NICOLELLA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MANAGER/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07242251040
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-09-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE WASHINGTON CEMETERY
ReturnHeader/Filer/BusinessNameControlTxt0WASH
ReturnHeader/Filer/EIN0250866265
ReturnHeader/Filer/PhoneNum07242251040
ReturnHeader/Filer/USAddress/AddressLine1Txt0498 PARK AVE
ReturnHeader/Filer/USAddress/CityNm0WASHINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015301
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId036062D008F2A9E8A54635455DB51B5D2F7682E43
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId036062D008F2A9E8A54635455DB51B5D2F7682E43
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0562622339
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOUSTON & ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt090 W CHESTNUT ST STE 650
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WASHINGTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0153014524
ReturnHeader/PreparerPersonGrp/PhoneNum07242239465
ReturnHeader/PreparerPersonGrp/PreparationDt02017-09-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATHY B HOUSTON CPA
ReturnHeader/ReturnTs02017-10-16T13:42:54-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
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.$9.24$0.09$9.15$1.19$1.38$0.19
2023Detailed filing. Detailed filing data is available for this year.$9.27$0.10$9.17$1.19$1.15$0.04
2022Detailed filing. Detailed filing data is available for this year.$9.02$0.11$8.92$1.81$1.15$0.66
2021Detailed filing. Detailed filing data is available for this year.$8.74$0.04$8.70$1.45$1.21$0.25
2020Detailed filing. Detailed filing data is available for this year.$8.07$0.05$8.02$1.08$1.21$0.13
2019Detailed filing. Detailed filing data is available for this year.$8.25$0.09$8.16$1.48$1.13$0.35
2018Detailed filing. Detailed filing data is available for this year.$7.50$0.08$7.42$1.31$1.15$0.16
2017Detailed filing. Detailed filing data is available for this year.$7.69$0.09$7.60$1.35$1.12$0.22
2016Detailed filing. Detailed filing data is available for this year.$7.22$0.10$7.12$1.44$1.04$0.40
2015Detailed filing. Detailed filing data is available for this year.$6.68$0.06$6.62$1.45$0.95$0.50
2014Detailed filing. Detailed filing data is available for this year.$6.35$0.03$6.32$1.69$0.91$0.78
2013Detailed filing. Detailed filing data is available for this year.$5.53$0.03$5.51$1.27$0.85$0.42
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.85$0.02$4.83$0.79
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.53$0.02$4.51$0.86
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.70$0.01$4.69$0.81