Civic Intelligence

Union Cemetery Association

990 • Fiscal year 2019 • EIN 34-0587510

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 31, 2020

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

40th percentile

0.00x

Higher debt load relative to assets than 40% of similar nonprofits.

2019 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2019

Liabilities / Revenue

41st percentile

0.03x

Higher debt load relative to revenue than 41% of similar nonprofits.

2019 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2019

Net Margin

24th percentile

3.6%

Higher net margin than 24% of similar nonprofits.

2019 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2019

Top Officer Pay

68th percentile

$68,109

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 16.9% of source-year revenue.

2019 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2019

Asset Growth

67th percentile

9.1%

Faster asset growth than 67% of similar nonprofits.

2019 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Revenue Growth

41st percentile

-4.5%

Faster revenue growth than 41% of similar nonprofits.

2019 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2018 to 2019

Assets

Up

$5,339,930

Up $443,824 (+9.1%) from 2018

Net Assets

Up

$5,328,846

Up $451,333 (+9.3%) from 2018

Liabilities

Down

$11,084

Down $7,509 (-40%) from 2018

Revenue

Down

$403,394

Down $19,041 (-4.5%) from 2018

Expenses

Down

$388,875

Down $26,327 (-6.3%) from 2018

Net Income

Up

$14,519

Up $7,286 (+101%) from 2018

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

2019

Assets$5,339,930
Liabilities$11,084
Net Assets$5,328,846

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

2019

Revenue$403,394
Expenses$388,875
Net Income$14,519
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 31, 2020
Return Version
2019v5.0
Gross Receipts
$1,293,538
Mission and Program Overview

Mission

CEMETERY

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$4,877,513$5,328,846▲ $451,333
Investments in Publicly Traded Securities$3,392,100$3,885,006▲ $492,906
Savings and Temporary Cash Investments$850,009$849,322▼ $687
Land, Buildings, and Equipment, Net$415,956$396,780▼ $19,176
Accounts Receivable$154,993$143,222▼ $11,771
Cash and Non-Interest-Bearing Accounts$82,298$64,850▼ $17,448
Inventories for Sale or Use$750$750→ $0
Total Assets$4,896,106$5,339,930▲ $443,824
Liabilities
Mortgage Notes Payable Secured by Investment Property$18,059$11,063▼ $6,996
Accounts Payable and Accrued Expenses$534$21▼ $513
Total Liabilities$18,593$11,084▼ $7,509
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,877,513$5,328,846▲ $451,333
Total Liabilities and Net Assets / Fund Balance$4,896,106$5,339,930▲ $443,824

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$227,786$565,272$793,058
Other Land Buildings$133,688$236,744$370,432
Equipment$13,025$227,980$241,005
Leasehold Improvements$20,381$25,099$45,480
Land$1,900-$1,900

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$4,060,520$4,958▲ $630,089$131,385$4,550,423
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joseph B BenlineSecretary/trFT$53,863$14,246$68,109

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$209,741
Investment Income
$193,653
Other Revenue
$0
Change in Net Assets
$14,519
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$234,925
Other Expenses$153,950
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$130,435
Current Officers, Directors, Trustees, and Key Employees---$53,863
Depreciation Depletion---$36,676
Payroll Taxes---$23,894
Other Employee Benefits---$23,203
All Other Expenses---$19,576
Occupancy---$16,168
Insurance---$14,433
Fees for Service Investment Mgmnt Fees---$13,759
Other Expenses---$6,789
Fees for Services Accounting---$5,900
Pension Plan Contributions---$3,530
Office Expenses---$2,795
Fees for Services Other---$575
Total Functional Expenses$0$0$0$388,875
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 35% controlled entity
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
2020-08-31

Organization Details

Principal Officer
Robert C Hargrave
Formed
1941
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
8
Employees
10

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/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0165555
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt014737
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt04155152
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt06883
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt04188247
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0177329
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0136380
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt015467
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt04190622
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt06920
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt04155152
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0157224
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0184147
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt013025
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0227980
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0241005
IRS990ScheduleD/LandGrp/BookValueAmt01900
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01900
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt020381
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt025099
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt045480
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0133688
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0236744
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0370432
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0396780
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/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt05339930
IRS990/TotalAssetsGrp/BOYAmt04896106
IRS990/TotalAssetsGrp/EOYAmt05339930
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IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0388875
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt018593
IRS990/TotalLiabilitiesEOYAmt011084
IRS990/TotalLiabilitiesGrp/BOYAmt018593
IRS990/TotalLiabilitiesGrp/EOYAmt011084
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04877513
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05328846
IRS990/TotalOtherCompensationAmt014246
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt034845
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt034845
IRS990/TotalProgramServiceExpensesAmt0388875
IRS990/TotalProgramServiceRevenueAmt0209741
IRS990/TotalReportableCompFromOrgAmt053863
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0403394
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0403394
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04896106
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05339930
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.UNIONCEMETERYSTEUBENVILLE.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-11-19 02:30:22Z
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT C HARGRAVE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07402833384
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-08-31
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/AtSubmissionCreationDeviceId0D2BA3CCE9D8E75767D2287AB5EB6AE7D8854A0C3
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0C62CEE7B2529BBE591593600502C1A613AB330AA
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt075.145.38.225
ReturnHeader/FilingSecurityInformation/IPDt02020-08-31
ReturnHeader/FilingSecurityInformation/IPTm017:34:40
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/PreparationDt02020-08-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID E D'ANNIBALLE
ReturnHeader/ReturnTs02020-09-03T11:39:56-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

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