Civic Intelligence

Mansfield Cemetery Association Inc

990 • Fiscal year 2017 • EIN 34-0375830

Oct 01, 2016 to Sep 30, 2017 • Filed on Feb 14, 2018

Organization ProfileN/A

View Organization Page

389 Altamont AveMansfield, OH 44903

(419) 522-1831

Siviq Scores

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

Liabilities / Assets

77th percentile

0.08x

Higher debt load relative to assets than 77% of similar nonprofits.

2017 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

84th percentile

0.94x

Higher debt load relative to revenue than 84% of similar nonprofits.

2017 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2017

Net Margin

26th percentile

3.9%

Higher net margin than 26% of similar nonprofits.

2017 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

33rd percentile

$32,537

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2017 filings • $5M-$10M nonprofits • Source year 2017

Asset Growth

23rd percentile

3.5%

Faster asset growth than 23% of similar nonprofits.

2017 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

48th percentile

14%

Faster revenue growth than 48% of similar nonprofits.

2017 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$6,091,407

Up $206,770 (+3.5%) from 2016

Net Assets

Up

$5,577,466

Up $183,766 (+3.4%) from 2016

Liabilities

Up

$513,941

Up $23,004 (+4.7%) from 2016

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin26th percentile

Revenue

Up

$544,409

Up $68,273 (+14%) from 2016

Expenses

Up

$523,007

Up $11,945 (+2.3%) from 2016

Net Income

Up

$21,402

Up $56,328 (+161%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth23rd percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $4,749,628Liabilities 2011: $260,603Net Assets 2011: $4,489,0252011Assets 2012: $5,210,589Liabilities 2012: $323,383Net Assets 2012: $4,887,2062012Assets 2013: $5,482,192Liabilities 2013: $374,946Net Assets 2013: $5,107,2462013Assets 2014: $5,848,624Liabilities 2014: $426,698Net Assets 2014: $5,421,9262014Assets 2015: $5,722,483Liabilities 2015: $438,509Net Assets 2015: $5,283,9742015Assets 2016: $5,884,637Liabilities 2016: $490,937Net Assets 2016: $5,393,7002016Assets 2017: $6,091,407Liabilities 2017: $513,941Net Assets 2017: $5,577,4662017Assets 2018: $6,299,245Liabilities 2018: $541,860Net Assets 2018: $5,757,3852018Assets 2019: $6,292,803Liabilities 2019: $547,554Net Assets 2019: $5,745,2492019Assets 2020: $6,371,657Liabilities 2020: $559,135Net Assets 2020: $5,812,5222020Assets 2021: $7,313,338Liabilities 2021: $697,190Net Assets 2021: $6,616,1482021Assets 2022: $6,092,564Liabilities 2022: $560,242Net Assets 2022: $5,532,3222022Assets 2023: $6,320,981Liabilities 2023: $641,476Net Assets 2023: $5,679,5052023Assets 2024: $6,732,781Liabilities 2024: $819,324Net Assets 2024: $5,913,4572024Assets 2025: $6,901,346Liabilities 2025: $925,754Net Assets 2025: $5,975,5922025

Highlighted filing

2017

Assets$6,091,407
Liabilities$513,941
Net Assets$5,577,466
Open 2017 Filing

Operations Trend

Revenue Growth48th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $444,8162011Expenses 2012: $379,8572012Expenses 2013: $426,6002013Revenue 2014: $494,077Expenses 2014: $381,662Net Income 2014: $112,4152014Revenue 2015: $423,362Expenses 2015: $445,972Net Income 2015: -$22,6102015Revenue 2016: $476,136Expenses 2016: $511,062Net Income 2016: -$34,9262016Revenue 2017: $544,409Expenses 2017: $523,007Net Income 2017: $21,4022017Revenue 2018: $677,167Expenses 2018: $509,504Net Income 2018: $167,6632018Revenue 2019: $528,878Expenses 2019: $551,609Net Income 2019: -$22,7312019Revenue 2020: $593,138Expenses 2020: $589,152Net Income 2020: $3,9862020Revenue 2021: $740,194Expenses 2021: $644,221Net Income 2021: $95,9732021Revenue 2022: $732,199Expenses 2022: $692,427Net Income 2022: $39,7722022Revenue 2023: $682,753Expenses 2023: $713,586Net Income 2023: -$30,8332023Revenue 2024: $690,373Expenses 2024: $1,123,050Net Income 2024: -$432,6772024Revenue 2025: $571,726Expenses 2025: $820,956Net Income 2025: -$249,2302025

Highlighted filing

2017

Revenue$544,409
Expenses$523,007
Net Income$21,402
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Feb 14, 2018
Return Version
2016v3.0
Gross Receipts
$1,255,242
Mission and Program Overview

Mission

To operate and maintain cemetery.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$5,638,625$5,819,380▲ $180,755
Land, Buildings, and Equipment, Net$241,694$253,760▲ $12,066
Cash and Non-Interest-Bearing Accounts$4,318$18,267▲ $13,949
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$5,884,637$6,091,407▲ $206,770
Other Assets Total-$0-
Liabilities
Other Liabilities$458,881$500,439▲ $41,558
Accounts Payable and Accrued Expenses$32,056$13,502▼ $18,554
Total Liabilities$490,937$513,941▲ $23,004
Net Assets / Fund Balance
Unrestricted Net Assets$5,393,700$5,577,466▲ $183,766
Total Net Assets Fund Balance$5,393,700$5,577,466▲ $183,766
Total Liabilities and Net Assets / Fund Balance$5,884,637$6,091,407▲ $206,770

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$55,924$202,568$258,492
Land$110,980-$110,980
Leasehold Improvements$48,976$28,409$77,385
Buildings$14,772$46,472$61,244
Other Land Buildings$23,108$4,756$27,864

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$3,088,299$7,337▲ $358,662$56,217$3,383,045
2015$2,853,891$6,039▲ $307,922$65,559$3,088,299
2014$2,904,788$6,247▼ $5,413$37,624$2,853,891
2013$2,661,357$7,038▲ $292,543$42,995$2,904,788
2012$2,387,150$6,750▲ $309,854$30,586$2,661,357
Compensation and Service Providers
Top Officer Pay33rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Pamela D BautzSecretaryFT$32,537$32,537
David N HaringPresident-$5,850$5,850
Leo G PhillipsTreasurer-$4,650$4,650
Thomas H BlackstoneDirector-$2,850$2,850
William K NaumoffVice President-$2,850$2,850
Kevin VanmeterDirector-$2,800$2,800
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$298,724
Investment Income
$245,685
Other Revenue
$0
Change in Net Assets
$21,402
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$310,895
Other Expenses$212,112
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$158,523
Other Employee Benefits---$70,952
Current Officers, Directors, Trustees, and Key Employees---$51,537
Occupancy---$38,650
Fees for Services Accounting---$26,913
Fees for Service Investment Mgmnt Fees---$25,315
Payroll Taxes---$21,727
All Other Expenses---$19,747
Depreciation Depletion---$12,619
Insurance---$11,942
Pension Plan Contributions---$8,156
Other Expenses---$6,411
Office Expenses---$5,433
Fees for Services Other---$1,668
Travel---$550
Advertising---$140
Total Functional Expenses$0$0$0$523,007
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Preneed Liability$500,439
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings

“8(b) there are no committees that can act on behalf on the governing board”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The 990 is reviewed by representatives of the governing board before filing”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“The organization does not make governing documents or financial statements available to the public. The 990 is available upon request. The organization is no longer required to file financial information with the state of ohio.”

Filing and Contact Details

Filer

Filer Name
Mansfield Cemetery Association
EIN
34-0375830
Phone
4195221831
Address
389 ALTAMONT AVE, MANSFIELD, OH 44903

Signing Officer

Name
Leo G Phillips
Title
Treasurer
Signed
2018-02-14
Discuss with paid preparer
Yes

Organization Details

Formed
1845
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
20

Preparer

Firm
WOB Accountants and Advisors
Address
2200 Stumbo Road, Ontario, OH 44906-1260
Preparer
James L Henry
Phone
4195295500
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“1.endowment care trust fund: established pursuant to state law and by contract with lot owners for care of the cemetery. Principal is held in perpetuity with earnings available for cemetery.2. Individual lot care fund: purchasers of burial spaces can put monies into this fund to maintain and decorate a designated burial space. Principal cannot be expended, only the earnings.”

Raw XML AppendixShowing 400 of 417 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt032056
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt013502
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO OPERATE AND MAINTAIN CEMETERY.
IRS990/AdvertisingGrp/TotalAmt0140
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherExpensesGrp/TotalAmt019747
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0MANSFIELD CEMETERY ASSOCIATION
IRS990/BooksInCareOfDetail/PhoneNum04195221831
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0389 ALTAMONT AVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0MANSFIELD
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd044903
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt04318
IRS990/CashNonInterestBearingGrp/EOYAmt018267
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt051537
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0245685
IRS990/CYOtherExpensesAmt0212112
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0298724
IRS990/CYRevenuesLessExpensesAmt021402
IRS990/CYSalariesCompEmpBnftPaidAmt0310895
IRS990/CYTotalExpensesAmt0523007
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0544409
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt012619
IRS990/Desc0OPERATIONS OF THE CEMETERY INCLUDING INTERMENTS, MAINTENANCE, AND SALE OF LOTS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt020
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt0513941
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt026913
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt01668
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt025315
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0KEVIN VANMETER
IRS990/Form990PartVIISectionAGrp/PersonNm1LEO G PHILLIPS
IRS990/Form990PartVIISectionAGrp/PersonNm2DAVID N HARING
IRS990/Form990PartVIISectionAGrp/PersonNm3WILLIAM K NAUMOFF
IRS990/Form990PartVIISectionAGrp/PersonNm4THOMAS H BLACKSTONE
IRS990/Form990PartVIISectionAGrp/PersonNm5PAMELA D BAUTZ
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt02800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt14650
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt25850
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt32850
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt42850
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt532537
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0false
IRS990/FormationYr01845
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0124555
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0835388
IRS990/GrossReceiptsAmt01255242
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt011942
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0121130
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0121130
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt05638625
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt05819380
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0282205
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0241694
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0253760
IRS990/LandBldgEquipCostOrOtherBssAmt0535965
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0710833
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO OPERATE AND MAINTAIN CEMETERY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt05393700
IRS990/NetAssetsOrFundBalancesEOYAmt05577466
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0124555
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0124555
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0162364
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt038650
IRS990/OfficeExpensesGrp/TotalAmt05433
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt070952
IRS990/OtherExpensesGrp/Desc0YARD SERVICES
IRS990/OtherExpensesGrp/Desc1EQUIP MAINT
IRS990/OtherExpensesGrp/Desc2FUEL FOR EQUIPMENT
IRS990/OtherExpensesGrp/Desc3MISC. CONTRACT SERVICES
IRS990/OtherExpensesGrp/TotalAmt028548
IRS990/OtherExpensesGrp/TotalAmt127492
IRS990/OtherExpensesGrp/TotalAmt26684
IRS990/OtherExpensesGrp/TotalAmt36411
IRS990/OtherLiabilitiesGrp/BOYAmt0458881
IRS990/OtherLiabilitiesGrp/EOYAmt0500439
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt0158523
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt021727
IRS990/PensionPlanContributionsGrp/TotalAmt08156
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0CATHOLIC CEMETERY INCOME
IRS990/ProgramServiceRevenueGrp/Desc1INTERMENTS
IRS990/ProgramServiceRevenueGrp/Desc2INTERMENTS - PRENEED
IRS990/ProgramServiceRevenueGrp/Desc3SALE OF FOUNDATIONS
IRS990/ProgramServiceRevenueGrp/Desc4SALE OF LOTS AND NICHES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt020160
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1148940
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt238700
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt311944
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt466033
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt020160
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1148940
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt238700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt311944
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt466033
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0215418
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0210090
IRS990/PYProgramServiceRevenueAmt0260718
IRS990/PYRevenuesLessExpensesAmt0-34926
IRS990/PYSalariesCompEmpBnftPaidAmt0300972
IRS990/PYTotalExpensesAmt0511062
IRS990/PYTotalRevenueAmt0476136
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt021402
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/BuildingsGrp/BookValueAmt014772
IRS990ScheduleD/BuildingsGrp/DepreciationAmt046472
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt061244
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt015036
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt03088299
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt07337
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt03383045
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0358662
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt056217
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt013994
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt02853891
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt06039
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt03088299
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0307922
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt065559
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt014107
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt02904788
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt06247
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt02853891
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-5413
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt037624
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt013155
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt02661357
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt07038
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt02904788
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0292543
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt042995
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt011811
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt02387150
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt06750
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt02661357
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0309854
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt030586
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt055924
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0202568
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0258492
IRS990ScheduleD/LandGrp/BookValueAmt0110980
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0110980
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt048976
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt028409
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt077385
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt023108
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt04756
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt027864
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0500439
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PRENEED LIABILITY
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt01.ENDOWMENT CARE TRUST FUND: ESTABLISHED PURSUANT TO STATE LAW AND BY CONTRACT WITH LOT OWNERS FOR CARE OF THE CEMETERY. PRINCIPAL IS HELD IN PERPETUITY WITH EARNINGS AVAILABLE FOR CEMETERY.2. INDIVIDUAL LOT CARE FUND: PURCHASERS OF BURIAL SPACES CAN PUT MONIES INTO THIS FUND TO MAINTAIN AND DECORATE A DESIGNATED BURIAL SPACE. PRINCIPAL CANNOT BE EXPENDED, ONLY THE EARNINGS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0253760
IRS990ScheduleD/TotalBookValueSecuritiesAmt05819380
IRS990ScheduleD/TotalLiabilityAmt0500439
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt08(B) THERE ARE NO COMMITTEES THAT CAN ACT ON BEHALF ON THE GOVERNING BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 990 IS REVIEWED BY REPRESENTATIVES OF THE GOVERNING BOARD BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION DOES NOT MAKE GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THE 990 IS AVAILABLE UPON REQUEST. THE ORGANIZATION IS NO LONGER REQUIRED TO FILE FINANCIAL INFORMATION WITH THE STATE OF OHIO.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05884637
IRS990/TotalAssetsEOYAmt06091407
IRS990/TotalAssetsGrp/BOYAmt05884637
IRS990/TotalAssetsGrp/EOYAmt06091407
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0523007
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0490937
IRS990/TotalLiabilitiesEOYAmt0513941
IRS990/TotalLiabilitiesGrp/BOYAmt0490937
IRS990/TotalLiabilitiesGrp/EOYAmt0513941
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05393700
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05577466
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt012947
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt012947
IRS990/TotalProgramServiceExpensesAmt0513941
IRS990/TotalProgramServiceRevenueAmt0298724
IRS990/TotalReportableCompFromOrgAmt051537
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0544409
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0544409
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05884637
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06091407
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt0550
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt05393700
IRS990/UnrestrictedNetAssetsGrp/EOYAmt05577466
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LEO G PHILLIPS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-02-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MANSFIELD CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MANS
ReturnHeader/Filer/EIN0340375830

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,091,407
Liabilities
$513,941
Net assets
$5,577,466
Revenue
$544,409
Expenses
$523,007
Net income
$21,402
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$6.90$0.93$5.98$0.57$0.82$0.25
2024Detailed filing. Detailed filing data is available for this year.$6.73$0.82$5.91$0.69$1.12$0.43
2023Detailed filing. Detailed filing data is available for this year.$6.32$0.64$5.68$0.68$0.71$0.03
2022Detailed filing. Detailed filing data is available for this year.$6.09$0.56$5.53$0.73$0.69$0.04
2021Detailed filing. Detailed filing data is available for this year.$7.31$0.70$6.62$0.74$0.64$0.10
2020Detailed filing. Detailed filing data is available for this year.$6.37$0.56$5.81$0.59$0.59$0.00
2019Detailed filing. Detailed filing data is available for this year.$6.29$0.55$5.75$0.53$0.55$0.02
2018Detailed filing. Detailed filing data is available for this year.$6.30$0.54$5.76$0.68$0.51$0.17
2017Detailed filing. Detailed filing data is available for this year.$6.09$0.51$5.58$0.54$0.52$0.02
2016Detailed filing. Detailed filing data is available for this year.$5.88$0.49$5.39$0.48$0.51$0.03
2015Detailed filing. Detailed filing data is available for this year.$5.72$0.44$5.28$0.42$0.45$0.02
2014Detailed filing. Detailed filing data is available for this year.$5.85$0.43$5.42$0.49$0.38$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.48$0.37$5.11$0.43
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.21$0.32$4.89$0.38
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.75$0.26$4.49$0.44