Civic Intelligence

Galion Cemetery Association

990EZ • Fiscal year 2015 • EIN 34-4239910

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 12, 2016

Organization ProfileN/A
PO Box 851Galion, OH 44833

(419) 468-5390

Siviq Scores

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

Liabilities / Assets

89th percentile

0.05x

Higher debt load relative to assets than 89% of similar nonprofits.

2015 filings • 501(c)13 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

88th percentile

0.10x

Higher debt load relative to revenue than 88% of similar nonprofits.

2015 filings • 501(c)13 • <$500k nonprofits • Source year 2015

Net Margin

31st percentile

-8.5%

Higher net margin than 31% of similar nonprofits.

2015 filings • 501(c)13 • <$500k nonprofits • Source year 2015

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2015 filings • 501(c)13 • <$500k nonprofits • Source year 2015

Asset Growth

18th percentile

-5.3%

Faster asset growth than 18% of similar nonprofits.

2015 filings • 501(c)13 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

65th percentile

12%

Faster revenue growth than 65% of similar nonprofits.

2015 filings • 501(c)13 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$228,471

Down $36,946 (-14%) from 2013

Net Assets

Down

$216,273

Down $24,780 (-10%) from 2013

Liabilities

Down

$12,198

Down $12,166 (-50%) from 2013

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin31st percentile

Revenue

Up

$123,571

Up $4,379 (+3.7%) from 2013

Expenses

Up

$134,117

Up $13,120 (+11%) from 2013

Net Income

Down

-$10,546

Down $8,741 (-484%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth18th percentile

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

$400K$300K$200K$100K$0Assets 2012: $274,056Liabilities 2012: $31,198Net Assets 2012: $242,8582012Assets 2013: $265,417Liabilities 2013: $24,364Net Assets 2013: $241,0532013Assets 2015: $228,471Liabilities 2015: $12,198Net Assets 2015: $216,2732015Assets 2016: $241,131Liabilities 2016: $5,227Net Assets 2016: $235,9042016Assets 2017: $268,544Liabilities 2017: $1,378Net Assets 2017: $267,1662017Assets 2018: $283,449Liabilities 2018: $938Net Assets 2018: $282,5112018Assets 2019: $297,822Liabilities 2019: $2,074Net Assets 2019: $295,7482019Assets 2020: $327,978Liabilities 2020: $1,262Net Assets 2020: $326,7162020Assets 2021: $359,984Liabilities 2021: $2,065Net Assets 2021: $357,9192021Assets 2022: $355,496Liabilities 2022: $1,829Net Assets 2022: $353,6672022

Highlighted filing

2015

Assets$228,471
Liabilities$12,198
Net Assets$216,273
Open 2015 Filing

Operations Trend

Revenue Growth65th percentile

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

$200K$100K$0-$100KRevenue 2012: $111,256Expenses 2012: $125,146Net Income 2012: -$13,8902012Revenue 2013: $119,192Expenses 2013: $120,997Net Income 2013: -$1,8052013Revenue 2015: $123,571Expenses 2015: $134,117Net Income 2015: -$10,5462015Revenue 2016: $115,619Expenses 2016: $95,988Net Income 2016: $19,6312016Revenue 2017: $129,932Expenses 2017: $98,670Net Income 2017: $31,2622017Revenue 2018: $136,186Expenses 2018: $120,841Net Income 2018: $15,3452018Revenue 2019: $143,699Expenses 2019: $123,832Net Income 2019: $19,8672019Revenue 2020: $138,737Expenses 2020: $107,769Net Income 2020: $30,9682020Revenue 2021: $172,126Expenses 2021: $140,923Net Income 2021: $31,2032021Revenue 2022: $186,741Expenses 2022: $171,574Net Income 2022: $15,1672022

Highlighted filing

2015

Revenue$123,571
Expenses$134,117
Net Income-$10,546
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 12, 2016
Return Version
2015v2.1
Gross Receipts
$123,571
Mission and Program Overview

Mission

Public cemetery operations

Program Services

DescriptionGrantsExpenses
TO PROVIDE BURIAL AND CEMETERY MAINTENANCE FOR THE GENERAL PUBLIC-$134,117
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LARRY KOCHERPresident-$0--
Filing and Contact Details

Filer

Filer Name
Galion Cemetery Association
EIN
34-4239910
Address
PO BOX 851, GALION, OH 44833

Signing Officer

Name
Larry Kocher
Title
President
Signed
2016-11-12
Discuss with paid preparer
Yes

Preparer

Firm
Cochran & Associates CPA Inc
Address
506 HARDING WAY WEST, GALION, OH 44833
Preparer
Chris a Cochran CPA
Phone
4194689901
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description amountrental income 2,652other income 144unrealized gain from investment 40”

Description of other expenses Part I line 16

“Description amountopening/closings 9,100flowers 849advertising 180bank service charges 140dues and subscriptions 300insurance 4,835licenses and permits 301miscellaneous 653office supplies 845foundations/govt markers/monum 1,650general repairs 422landscape maintenance 3,756equipment repairs and supplies 4,432fuel 6,031depreciation expense 9,995refund on lots 1,120equipment rental 5,745interest expense 73automobile expense 219payroll processing 155website services 260restoration 180supplies 2,121meals and entertainment 499”

Other changes in net assets or fund balances Part I line 20

“Description amountprior period adjustment 1,402”

Description of other assets Part II line 24

“Category beginning of year end of yearundeposited funds 2,825 518employee loan receivable 160 3,368other receivable 0 450accounts receivable 0 5,774”

Description of total liabilities Part II line 26

“Category beginning of year end of yearpayroll tax liability 2,100 1,797loans payable 11,304 7,222accounts payable 2,433 3,179”

Raw XML Appendix104 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0LARRY KOCHER
IRS990EZ/BooksInCareOfDetail/PhoneNum04194685390
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 851
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0GALION
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd044833
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0162963
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0144230
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt021200
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-10546
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02600
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0241254
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0228471
IRS990EZ/GrossReceiptsAmt0123571
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt01280
IRS990EZ/LandAndBuildingsGrp/BOYAmt075306
IRS990EZ/LandAndBuildingsGrp/EOYAmt074131
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0225417
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0216273
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0225417
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0216273
IRS990EZ/OccupancyRentUtltsAndMaintAmt05528
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LARRY KOCHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt02985
IRS990EZ/OtherAssetsTotalDetail/EOYAmt010110
IRS990EZ/OtherChangesInNetAssetsAmt01402
IRS990EZ/OtherExpensesTotalAmt053861
IRS990EZ/OtherRevenueTotalAmt02836
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PUBLIC CEMETERY OPERATIONS
IRS990EZ/PrintingPublicationsPostageAmt0754
IRS990EZ/ProgramServiceRevenueAmt098255
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE BURIAL AND CEMETERY MAINTENANCE FOR THE GENERAL PUBLIC
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0134117
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt071374
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt015837
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt012198
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0134117
IRS990EZ/TotalProgramServiceExpensesAmt0134117
IRS990EZ/TotalRevenueAmt0123571
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTRENTAL INCOME 2,652OTHER INCOME 144UNREALIZED GAIN FROM INVESTMENT 40
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION AMOUNTOPENING/CLOSINGS 9,100FLOWERS 849ADVERTISING 180BANK SERVICE CHARGES 140DUES AND SUBSCRIPTIONS 300INSURANCE 4,835LICENSES AND PERMITS 301MISCELLANEOUS 653OFFICE SUPPLIES 845FOUNDATIONS/GOVT MARKERS/MONUM 1,650GENERAL REPAIRS 422LANDSCAPE MAINTENANCE 3,756EQUIPMENT REPAIRS AND SUPPLIES 4,432FUEL 6,031DEPRECIATION EXPENSE 9,995REFUND ON LOTS 1,120EQUIPMENT RENTAL 5,745INTEREST EXPENSE 73AUTOMOBILE EXPENSE 219PAYROLL PROCESSING 155WEBSITE SERVICES 260RESTORATION 180SUPPLIES 2,121MEALS AND ENTERTAINMENT 499
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION AMOUNTPRIOR PERIOD ADJUSTMENT 1,402
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CATEGORY BEGINNING OF YEAR END OF YEARUNDEPOSITED FUNDS 2,825 518EMPLOYEE LOAN RECEIVABLE 160 3,368OTHER RECEIVABLE 0 450ACCOUNTS RECEIVABLE 0 5,774
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CATEGORY BEGINNING OF YEAR END OF YEARPAYROLL TAX LIABILITY 2,100 1,797LOANS PAYABLE 11,304 7,222ACCOUNTS PAYABLE 2,433 3,179
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other changes in net assets or fund balances Part I line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Description of total liabilities Part II line 26
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LARRY KOCHER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GALION CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0GALI
ReturnHeader/Filer/EIN0344239910
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 851
ReturnHeader/Filer/USAddress/CityNm0GALION
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044833
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271513001
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COCHRAN & ASSOCIATES CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0506 HARDING WAY WEST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GALION
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044833
ReturnHeader/PreparerPersonGrp/PhoneNum04194689901
ReturnHeader/PreparerPersonGrp/PreparationDt02016-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRIS A COCHRAN CPA
ReturnHeader/ReturnTs02016-11-13T09:47:08-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$228,471
Liabilities
$12,198
Net assets
$216,273
Revenue
$123,571
Expenses
$134,117
Net income
-$10,546
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Summary only. Only limited summary data is available for this year.$3.55$0.02$3.54$1.87$1.72$0.15
2021Summary only. Only limited summary data is available for this year.$3.60$0.02$3.58$1.72$1.41$0.31
2020Summary only. Only limited summary data is available for this year.$3.28$0.01$3.27$1.39$1.08$0.31
2019Summary only. Only limited summary data is available for this year.$2.98$0.02$2.96$1.44$1.24$0.20
2018Summary only. Only limited summary data is available for this year.$2.83$0.01$2.83$1.36$1.21$0.15
2017Summary only. Only limited summary data is available for this year.$2.69$0.01$2.67$1.30$0.99$0.31
2016Summary only. Only limited summary data is available for this year.$2.41$0.05$2.36$1.16$0.96$0.20
2015Detailed filing. Detailed filing data is available for this year.$2.28$0.12$2.16$1.24$1.34$0.11
2013Summary only. Only limited summary data is available for this year.$2.65$0.24$2.41$1.19$1.21$0.02
2012Summary only. Only limited summary data is available for this year.$2.74$0.31$2.43$1.11$1.25$0.14