Civic Intelligence

Union Cemetery Association

990 • Fiscal year 2018 • EIN 34-0587510

Jan 01, 2018 to Dec 31, 2018 • Filed on Sep 03, 2019

1720 Sunset BlvdSteubenville, OH 43952

(740) 283-3384

Siviq Scores

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

Liabilities / Assets

65th percentile

0.00x

Higher debt load relative to assets than 65% of similar nonprofits.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

68th percentile

0.04x

Higher debt load relative to revenue than 68% of similar nonprofits.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2018

Net Margin

27th percentile

1.7%

Higher net margin than 27% of similar nonprofits.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

90th percentile

$56,510

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 13.4% of source-year revenue.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2018

Asset Growth

19th percentile

-5.0%

Faster asset growth than 19% of similar nonprofits.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

27th percentile

-14%

Faster revenue growth than 27% of similar nonprofits.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$4,896,106

Down $259,457 (-5.0%) from 2017

Net Assets

Down

$4,877,513

Down $264,656 (-5.1%) from 2017

Liabilities

Up

$18,593

Up $5,199 (+39%) from 2017

Revenue

Down

$422,435

Down $66,877 (-14%) from 2017

Expenses

Up

$415,202

Up $13,112 (+3.3%) from 2017

Net Income

Down

$7,233

Down $79,989 (-92%) from 2017

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2011: $4,793,935Liabilities 2011: $42,700Net Assets 2011: $4,751,2352011Assets 2012: $4,815,704Liabilities 2012: $39,298Net Assets 2012: $4,776,4062012Assets 2013: $4,993,081Liabilities 2013: $31,531Net Assets 2013: $4,961,5502013Assets 2014: $5,127,888Liabilities 2014: $27,561Net Assets 2014: $5,100,3272014Assets 2015: $5,056,925Liabilities 2015: $20,217Net Assets 2015: $5,036,7082015Assets 2016: $5,014,393Liabilities 2016: $8,769Net Assets 2016: $5,005,6242016Assets 2017: $5,155,563Liabilities 2017: $13,394Net Assets 2017: $5,142,1692017Assets 2018: $4,896,106Liabilities 2018: $18,593Net Assets 2018: $4,877,5132018Assets 2019: $5,339,930Liabilities 2019: $11,084Net Assets 2019: $5,328,8462019Assets 2020: $4,992,207Liabilities 2020: $3,352Net Assets 2020: $4,988,8552020Assets 2021: $5,359,362Liabilities 2021: $294Net Assets 2021: $5,359,0682021Assets 2022: $4,801,897Liabilities 2022: $619Net Assets 2022: $4,801,2782022Assets 2023: $4,908,703Liabilities 2023: $0Net Assets 2023: $4,908,7032023Assets 2024: $5,092,113Liabilities 2024: $0Net Assets 2024: $5,092,1132024

Highlighted filing

2018

Assets$4,896,106
Liabilities$18,593
Net Assets$4,877,513

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $640,7022011Expenses 2012: $477,9502012Revenue 2013: $578,541Expenses 2013: $393,397Net Income 2013: $185,1442013Revenue 2014: $586,898Expenses 2014: $448,121Net Income 2014: $138,7772014Revenue 2015: $394,122Expenses 2015: $457,741Net Income 2015: -$63,6192015Revenue 2016: $383,966Expenses 2016: $440,283Net Income 2016: -$56,3172016Revenue 2017: $489,312Expenses 2017: $402,090Net Income 2017: $87,2222017Revenue 2018: $422,435Expenses 2018: $415,202Net Income 2018: $7,2332018Revenue 2019: $403,394Expenses 2019: $388,875Net Income 2019: $14,5192019Revenue 2020: $287,679Expenses 2020: $389,345Net Income 2020: -$101,6662020Revenue 2021: $564,364Expenses 2021: $473,001Net Income 2021: $91,3632021Revenue 2022: $565,101Expenses 2022: $581,634Net Income 2022: -$16,5332022Revenue 2023: $369,081Expenses 2023: $536,564Net Income 2023: -$167,4832023Revenue 2024: $497,142Expenses 2024: $531,109Net Income 2024: -$33,9672024

Highlighted filing

2018

Revenue$422,435
Expenses$415,202
Net Income$7,233
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Sep 3, 2019
Return Version
2018v3.1
Gross Receipts
$1,958,605
Mission and Program Overview

Mission

CEMETERY

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$5,142,169$4,877,513▼ $264,656
Investments in Publicly Traded Securities$3,771,295$3,392,100▼ $379,195
Savings and Temporary Cash Investments$727,091$850,009▲ $122,918
Land, Buildings, and Equipment, Net$428,511$415,956▼ $12,555
Accounts Receivable$151,655$154,993▲ $3,338
Cash and Non-Interest-Bearing Accounts$76,261$82,298▲ $6,037
Inventories for Sale or Use$750$750→ $0
Total Assets$5,155,563$4,896,106▼ $259,457
Liabilities
Mortgage Notes Payable Secured by Investment Property$13,375$18,059▲ $4,684
Accounts Payable and Accrued Expenses$19$534▲ $515
Total Liabilities$13,394$18,593▲ $5,199
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,142,169$4,877,513▼ $264,656
Total Liabilities and Net Assets / Fund Balance$5,155,563$4,896,106▼ $259,457

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$243,648$549,410$793,058
Other Land Buildings$129,831$223,101$352,932
Equipment$19,185$221,820$241,005
Leasehold Improvements$21,392$24,088$45,480
Land$1,900-$1,900

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$4,299,769$21,356▼ $110,055$151,512$4,043,870
2017$4,188,247$11,515▲ $239,005$165,555$4,257,596
2016$4,155,152$6,883▲ $177,329$136,380$4,188,247
2015$4,190,622$6,920▲ $157,224$184,147$4,155,152
2014$4,042,919$8,584▲ $299,955$145,252$4,190,622
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joseph B BenlineSecretary/trFT$56,510$56,510

Board Members and Trustees

NameTitle
Robert C HargravePresident
Andrew StandardiTrustee
David MostiTrustee
Richard McgowanTrustee
Tom TimmonsTrustee
Richard D CunninghamAssistant Tr
Andy B CelestinVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$260,023
Investment Income
$162,412
Other Revenue
$0
Change in Net Assets
$7,233
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$232,306
Other Expenses$182,896
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$117,375
Current Officers, Directors, Trustees, and Key Employees---$56,510
Depreciation Depletion---$36,230
Other Employee Benefits---$29,236
All Other Expenses---$24,407
Payroll Taxes---$23,916
Occupancy---$17,265
Fees for Service Investment Mgmnt Fees---$15,763
Insurance---$14,949
Other Expenses---$10,484
Fees for Services Accounting---$5,850
Pension Plan Contributions---$5,269
Office Expenses---$2,789
Fees for Services Other---$575
Total Functional Expenses$0$0$0$415,202
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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

BOARD MEETING

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Union Cemetery Association
EIN
34-0587510
Phone
7402833384
Address
1720 SUNSET BLVD, STEUBENVILLE, OH 43952

Signing Officer

Name
Robert C Hargrave
Title
President
Phone
7402833384
Signed
2019-09-03

Organization Details

Principal Officer
Robert C Hargrave
Formed
1941
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
12

Preparer

Firm
D'ANNIBALLE & COMPANY INC
Address
2720 SUNSET BLVD, STEUBENVILLE, OH 43952
Preparer
DAVID E D'ANNIBALLE
Phone
7402647173
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt04155152
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0157224
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0184147
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt015584
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt04042919
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt08584
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt04190622
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0299955
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0145252
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt019185
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0221820
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0241005
IRS990ScheduleD/LandGrp/BookValueAmt01900
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01900
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt021392
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt024088
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt045480
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0129831
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0223101
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0352932
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0415956
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05155563
IRS990/TotalAssetsEOYAmt04896106
IRS990/TotalAssetsGrp/BOYAmt05155563
IRS990/TotalAssetsGrp/EOYAmt04896106
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0415202
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt013394
IRS990/TotalLiabilitiesEOYAmt018593
IRS990/TotalLiabilitiesGrp/BOYAmt013394
IRS990/TotalLiabilitiesGrp/EOYAmt018593
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05142169
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04877513
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt059634
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt059634
IRS990/TotalProgramServiceExpensesAmt0415202
IRS990/TotalProgramServiceRevenueAmt0260023
IRS990/TotalReportableCompFromOrgAmt056510
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0422435
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0422435
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05155563
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04896106
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.UNIONCEMETERYSTEUBENVILLE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT C HARGRAVE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07402833384
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-09-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UNION CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0UNIO
ReturnHeader/Filer/EIN0340587510
ReturnHeader/Filer/PhoneNum07402833384
ReturnHeader/Filer/USAddress/AddressLine1Txt01720 SUNSET BLVD
ReturnHeader/Filer/USAddress/CityNm0STEUBENVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043952
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0E67D5A6F3EFBB87320181BFD2308361540B0F94A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0D2BA3CCE9D8E75767D2287AB5EB6AE7D8854A0C3
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.145.38.225
ReturnHeader/FilingSecurityInformation/IPDt02019-09-05
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm011:39:24
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341687312
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0D'ANNIBALLE & COMPANY INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02720 SUNSET BLVD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0STEUBENVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd043952
ReturnHeader/PreparerPersonGrp/PhoneNum07402647173
ReturnHeader/PreparerPersonGrp/PreparationDt02019-09-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID E D'ANNIBALLE
ReturnHeader/ReturnTs02019-09-05T11:39:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.09$0.00$5.09$0.50$0.53$0.03
2023Detailed filing. Detailed filing data is available for this year.$4.91$0.00$4.91$0.37$0.54$0.17
2022Detailed filing. Detailed filing data is available for this year.$4.80$0.00$4.80$0.57$0.58$0.02
2021Detailed filing. Detailed filing data is available for this year.$5.36$0.00$5.36$0.56$0.47$0.09
2020Detailed filing. Detailed filing data is available for this year.$4.99$0.00$4.99$0.29$0.39$0.10
2019Detailed filing. Detailed filing data is available for this year.$5.34$0.01$5.33$0.40$0.39$0.01
2018Detailed filing. Detailed filing data is available for this year.$4.90$0.02$4.88$0.42$0.42$0.01
2017Detailed filing. Detailed filing data is available for this year.$5.16$0.01$5.14$0.49$0.40$0.09
2016Detailed filing. Detailed filing data is available for this year.$5.01$0.01$5.01$0.38$0.44$0.06
2015Detailed filing. Detailed filing data is available for this year.$5.06$0.02$5.04$0.39$0.46$0.06
2014Detailed filing. Detailed filing data is available for this year.$5.13$0.03$5.10$0.59$0.45$0.14
2013Detailed filing. Detailed filing data is available for this year.$4.99$0.03$4.96$0.58$0.39$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.82$0.04$4.78$0.48
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.79$0.04$4.75$0.64