Civic Intelligence

Evergreen Cemetery Association

EIN 31-0275680 • 501(c)13 • Farmersville, OH

Profile

CEMETERY

3317 Swartzel RdFarmersville, OH 45325-0195
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

66th percentile

0.00x

Higher debt load relative to assets than 66% of similar nonprofits.

<$500k nonprofits • Source year 2012

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2012

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2012

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

49th percentile

-2.6%

Faster asset growth than 49% of similar nonprofits.

<$500k nonprofits • Annualized from 2011 to 2012

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Balance Sheet
Liabilities / Assets66th percentile

Assets

Up

$487,568

Up $1,480 (+0.3%) from 2013

Liabilities

Down

$1,011

Down $2,599 (-72%) from 2013

Net Assets

Up

$486,557

Up $4,079 (+0.8%) from 2013

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Up

$116,664

Up $13,501 (+13%) from 2013

Expenses

Up

$112,585

Up $2,464 (+2.2%) from 2013

Net Income

Up

$4,079

Up $11,037 (+159%) from 2013

Trend Graphs

Balance Sheet Trend

Asset Growth49th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0-$200KAssets 2010: $521,039Liabilities 2010: $1,533Net Assets 2010: $519,5062010Assets 2011: $504,221Liabilities 2011: -$121Net Assets 2011: $504,3422011Assets 2012: $491,000Liabilities 2012: $1,564Net Assets 2012: $489,4362012Assets 2013: $486,088Liabilities 2013: $3,610Net Assets 2013: $482,4782013Assets 2014: $487,568Liabilities 2014: $1,011Net Assets 2014: $486,5572014

Highlighted filing

2014

Assets$487,568
Liabilities$1,011
Net Assets$486,557
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KExpenses 2010: $118,9272010Expenses 2011: $109,7432011Expenses 2012: $100,3352012Revenue 2013: $103,163Expenses 2013: $110,121Net Income 2013: -$6,9582013Revenue 2014: $116,664Expenses 2014: $112,585Net Income 2014: $4,0792014

Highlighted filing

2014

Revenue$116,664
Expenses$112,585
Net Income$4,079
Open 2014 Filing

Filings

Most recent year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$487,568
Liabilities
$1,011
Net assets
$486,557
Revenue
$116,664
Expenses
$112,585
Net income
$4,079
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2014Detailed filing. Detailed filing data is available for this year.$4.88$0.01$4.87$1.17$1.13$0.04
2013Detailed filing. Detailed filing data is available for this year.$4.86$0.04$4.82$1.03$1.10$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.91$0.02$4.89$1.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.04$0.00$5.04$1.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.21$0.02$5.20$1.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 23, 2015
Return Version
2014v5.0
Gross Receipts
$116,664
Mission and Program Overview

Mission

CEMETERY

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$288,120$293,426▲ $5,306
Land, Buildings, and Equipment, Net$184,599$181,384▼ $3,215
Cash and Non-Interest-Bearing Accounts$13,369$12,758▼ $611
Total Assets$486,088$487,568▲ $1,480
Liabilities
Other Liabilities$3,610$1,011▼ $2,599
Total Liabilities$3,610$1,011▼ $2,599
Net Assets / Fund Balance
Unrestricted Net Assets$482,478$486,557▲ $4,079
Total Net Assets Fund Balance$482,478$486,557▲ $4,079
Total Liabilities and Net Assets / Fund Balance$486,088$487,568▲ $1,480

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$26,589$211,820$238,409
Land$154,795-$154,795
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Douglas KincaidSec/DirectorPT$12,000$12,000
Clifford KincaidVP/Director-$6,600$6,600
Daniel PriceDirector-$6,600$6,600
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$116,099
Investment Income
$273
Other Revenue
$292
Change in Net Assets
$4,079
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$77,702
Other Expenses$34,883
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$43,475
Current Officers, Directors, Trustees, and Key Employees---$25,200
Payroll Taxes---$9,027
Depreciation Depletion---$7,738
Occupancy---$5,855
Insurance---$2,390
Other Expenses---$1,461
All Other Expenses---$1,410
Fees for Services Accounting---$1,090
Total Functional Expenses$0$0$0$112,585
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
State W/h$570
City W/h$299
School District W/h$142
Federal W/h-
Child Support W/h-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Evergreen Cemetery Association
EIN
31-0275680
Phone
9378594148
Address
3317 SWARTZEL RD, FARMERSVILLE, OH 45325-0195

Signing Officer

Name
Douglas Kincaid
Title
Director
Phone
9378594148
Signed
2015-07-23

Organization Details

Voting Board Members
3
Independent Board Members
3
Employees
6

Preparer

Firm
Hammerman Graf Hughes & Company Inc
Address
4486 INDIAN RIPPLE ROAD, DAYTON, OH 45440-3203
Preparer
Richard P Graf CPA
Phone
9373201262
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“The association carries on the work and maintenance of the cemetery: selling gravesites, opening and closing graves, making and pouring foundations, general upkeep of land.”

Form 990, Part XI, Line 9

“TAX PENALTIES 0”

Raw XML Appendix258 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/Form990PartVIISectionAGrp/TitleTxt0SEC/DIR
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IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0116664
IRS990/GroupReturnForAffiliatesInd0false
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IRS990/IndependentVotingMemberCnt03
IRS990/IndoorTanningServicesInd0false
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IRS990/IRPDocumentCnt00
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IRS990/LoanOutstandingInd0false
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0CEMETERY
IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/NetAssetsOrFundBalancesBOYAmt0482478
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherExpensesGrp/Desc1GROUND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS EXPENSE
IRS990/OtherExpensesGrp/Desc3WORKERS COMPENSATION INSU
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IRS990/ProhibitedTaxShelterTransInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
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ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DOUGLAS KINCAID
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09378594148
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-07-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EVERGREEN CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0EVER
ReturnHeader/Filer/EIN0310275680
ReturnHeader/Filer/PhoneNum09378594148
ReturnHeader/Filer/USAddress/AddressLine1Txt03317 SWARTZEL RD
ReturnHeader/Filer/USAddress/CityNm0FARMERSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0453250195
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311183837
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04486 INDIAN RIPPLE ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DAYTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0454403203
ReturnHeader/PreparerPersonGrp/PhoneNum09373201262
ReturnHeader/PreparerPersonGrp/PreparationDt02015-07-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD P GRAF CPA
ReturnHeader/ReturnTs02015-07-23T14:03:28-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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