Civic Intelligence

Willowcrest Park Master Cemetery Endowment

990EZ • Fiscal year 2023 • EIN 30-6398656

Jan 01, 2023 to Dec 31, 2023 • Filed on May 06, 2024

Organization ProfileN/A
200 East Jackson StreetMuncie, IN 47305

(765) 747-1500

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)13 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

73rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)13 • <$500k nonprofits • Source year 2023

Net Margin

69th percentile

32%

Higher net margin than 69% of similar nonprofits.

2023 filings • 501(c)13 • <$500k nonprofits • Source year 2023

Top Officer Pay

80th percentile

$1,500

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 29.5% of source-year revenue.

2023 filings • 501(c)13 • <$500k nonprofits • Source year 2023

Asset Growth

57th percentile

1.6%

Faster asset growth than 57% of similar nonprofits.

2023 filings • 501(c)13 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

26th percentile

-25%

Faster revenue growth than 26% of similar nonprofits.

2023 filings • 501(c)13 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Up

$100,294

Up $1,605 (+1.6%) from 2022

Net Assets

Up

$100,294

Up $1,605 (+1.6%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin69th percentile

Revenue

Down

$5,085

Down $1,669 (-25%) from 2022

Expenses

Down

$3,465

Down $99,686 (-97%) from 2022

Net Income

Up

$1,620

Up $98,017 (+102%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth57th percentile

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

$150K$100K$50K$0Assets 2022: $98,689Liabilities 2022: $0Net Assets 2022: $98,6892022Assets 2023: $100,294Liabilities 2023: $0Net Assets 2023: $100,2942023Assets 2024: $106,907Liabilities 2024: $0Net Assets 2024: $106,9072024

Highlighted filing

2023

Assets$100,294
Liabilities$0
Net Assets$100,294
Open 2023 Filing

Operations Trend

Revenue Growth26th percentile

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

$150K$100K$50K$0-$50K-$100KRevenue 2022: $6,754Expenses 2022: $103,151Net Income 2022: -$96,3972022Revenue 2023: $5,085Expenses 2023: $3,465Net Income 2023: $1,6202023Revenue 2024: $9,128Expenses 2024: $2,015Net Income 2024: $7,1132024

Highlighted filing

2023

Revenue$5,085
Expenses$3,465
Net Income$1,620
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 6, 2024
Return Version
2023v5.0
Gross Receipts
$16,612
Mission and Program Overview

Mission

Endowment trust created for the perpetual care of willowcrest park, inc.

Program Services

DescriptionGrantsExpenses
MAINTAINING THE GROUNDS OF WILLOWCREST PARK, INC.$0$0
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
FIRST MERCHANTS PRIVATE WEALTH ADVSTrustee-$1,500-$1,500
Filing and Contact Details

Filer

Filer Name
Willowcrest Park Master Cemetery
EIN
30-6398656
Phone
7657471500
Address
200 EAST JACKSON STREET, MUNCIE, IN 47305

Signing Officer

Name
Amy Jones
Title
Fiduciary Tax Mgr
Phone
7657471500
Signed
2024-05-06
Discuss with paid preparer
Yes

Preparer

Firm
Ksm Business Services Inc
Address
PO BOX 40857, INDIANAPOLIS, IN 46240
Preparer
Casse Tate
Phone
3175802000
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: dividend income. Amount: 2,231.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: foreign tax withheld. Amount: 10.”

Form 990-ez, Part I, Line 20 - Other Changes in Net Assets

“Description: accrued income. Amount: -15.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: irs refund receivable. Beg. Of year amount: 500. End of year amount: 500.”

Raw XML Appendix112 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/AddressChangeInd0X
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0FIRST MERCHANTS PRIVATE WEALTH ADV
IRS990EZ/BooksInCareOfDetail/PhoneNum07657471500
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0200 EAST JACKSON STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MUNCIE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd047305
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt098189
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt099794
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt01500
IRS990EZ/CostOrOtherBasisExpenseSaleAmt011527
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt01620
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01955
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt098689
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0100294
IRS990EZ/GainOrLossFromSaleOfAssetsAmt01354
IRS990EZ/GrossReceiptsAmt016612
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt02231
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NameChangeInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt098689
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0100294
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt098689
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0100294
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt01500
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0FIRST MERCHANTS PRIVATE WEALTH ADVS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0500
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0500
IRS990EZ/OtherChangesInNetAssetsAmt0-15
IRS990EZ/OtherExpensesTotalAmt010
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0ENDOWMENT TRUST CREATED FOR THE PERPETUAL CARE OF WILLOWCREST PARK, INC.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MAINTAINING THE GROUNDS OF WILLOWCREST PARK, INC.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt01500
IRS990EZ/SaleOfAssetsGrossAmt012881
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IN
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt03465
IRS990EZ/TotalRevenueAmt05085
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: DIVIDEND INCOME. AMOUNT: 2,231.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: FOREIGN TAX WITHHELD. AMOUNT: 10.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: ACCRUED INCOME. AMOUNT: -15.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: IRS REFUND RECEIVABLE. BEG. OF YEAR AMOUNT: 500. END OF YEAR AMOUNT: 500.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0AMY JONES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FIDUCIARY TAX MGR
ReturnHeader/BusinessOfficerGrp/PhoneNum07657471500
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WILLOWCREST PARK MASTER CEMETERY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ENDOWMENT CARE TRUST 008527
ReturnHeader/Filer/BusinessNameControlTxt0PERP
ReturnHeader/Filer/EIN0306398656
ReturnHeader/Filer/PhoneNum07657471500
ReturnHeader/Filer/USAddress/AddressLine1Txt0200 EAST JACKSON STREET
ReturnHeader/Filer/USAddress/CityNm0MUNCIE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047305
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0352123203
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KSM BUSINESS SERVICES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 40857
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0INDIANAPOLIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046240
ReturnHeader/PreparerPersonGrp/PhoneNum03175802000
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CASSE TATE
ReturnHeader/ReturnTs02024-05-06T14:03:08-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0AMY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0JONES
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$100,294
Liabilities
$0
Net assets
$100,294
Revenue
$5,085
Expenses
$3,465
Net income
$1,620
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.07$0.00$1.07$0.09$0.02$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.00$0.00$1.00$0.05$0.03$0.02
2022Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.07$1.03$0.96