Civic Intelligence

Willowcrest Park Master Cemetery Endowment

990EZ • Fiscal year 2022 • EIN 30-6398656

Jan 01, 2022 to Dec 31, 2022 • Filed on Oct 10, 2023

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.

2022 filings • 501(c)13 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

73rd percentile

0.00x

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

2022 filings • 501(c)13 • <$500k nonprofits • Source year 2022

Net Margin

1st percentile

-1427%

Higher net margin than 1% of similar nonprofits.

2022 filings • 501(c)13 • <$500k nonprofits • Source year 2022

Top Officer Pay

80th percentile

$1,500

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 22.2% of source-year revenue.

2022 filings • 501(c)13 • <$500k nonprofits • Source year 2022

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2022

Balance Sheet
Liabilities / Assets73rd percentile

Assets

$98,689

No earlier filing loaded for comparison.

Net Assets

$98,689

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue73rd percentileNet Margin1st percentile

Revenue

$6,754

No earlier filing loaded for comparison.

Expenses

$103,151

No earlier filing loaded for comparison.

Net Income

-$96,397

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

2022

Assets$98,689
Liabilities$0
Net Assets$98,689
Open 2022 Filing

Operations Trend

Revenue GrowthScore unavailable

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

2022

Revenue$6,754
Expenses$103,151
Net Income-$96,397
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Oct 10, 2023
Return Version
2022v5.0
Gross Receipts
$112,144
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.$100,000$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 Manager
Phone
7622650142
Signed
2023-10-10
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: 2,464.”

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity classification: . Grantee name: willowcrest park, inc. Grantee address: 200 w 53rd st nderson, in 46013. Method used to determine book value: cash. Date of gift: 06/27/22. Amount given: 100,000.”

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

“Description: foreign tax withheld. Amount: 1.”

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

“Description: accrued income. Amount: 218.”

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 Appendix115 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/BOYAmt0194368
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt098189
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt03527
IRS990EZ/CostOrOtherBasisExpenseSaleAmt0105390
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-96397
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01650
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0194868
IRS990EZ/Form990TotalAssetsGrp/EOYAmt098689
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0763
IRS990EZ/GrantsAndSimilarAmountsPaidAmt0100000
IRS990EZ/GrossReceiptsAmt0112144
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt02464
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NameChangeInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0194868
IRS990EZ/NetAssetsOrFundBalancesEOYAmt098689
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0194868
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt098689
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/OtherChangesInNetAssetsAmt0218
IRS990EZ/OtherExpensesTotalAmt01
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/GrantsAndAllocationsAmt0100000
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt01500
IRS990EZ/SaleOfAssetsGrossAmt0106153
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IN
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt0103151
IRS990EZ/TotalRevenueAmt06754
IRS990EZ/TypeOfOrganizationTrustInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: DIVIDEND INCOME. AMOUNT: 2,464.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ACTIVITY CLASSIFICATION: . GRANTEE NAME: WILLOWCREST PARK, INC. GRANTEE ADDRESS: 200 W 53RD ST NDERSON, IN 46013. METHOD USED TO DETERMINE BOOK VALUE: CASH. DATE OF GIFT: 06/27/22. AMOUNT GIVEN: 100,000.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: FOREIGN TAX WITHHELD. AMOUNT: 1.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: ACCRUED INCOME. AMOUNT: 218.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: 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 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 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/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0AMY JONES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FIDUCIARY TAX MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum07622650142
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-10-10
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/PreparationDt02023-09-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CASSE TATE
ReturnHeader/ReturnTs02023-10-10T11:04:52-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0AMY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0JONES
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$98,689
Liabilities
$0
Net assets
$98,689
Revenue
$6,754
Expenses
$103,151
Net income
-$96,397
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