Civic Intelligence

Galion Cemetery Association

990EZ • Fiscal year 2019 • EIN 34-4239910

Jan 01, 2019 to Dec 31, 2019 • Filed on May 13, 2020

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

82nd percentile

0.01x

Higher debt load relative to assets than 82% of similar nonprofits.

2019 filings • 501(c)13 • <$500k nonprofits • Source year 2019

Liabilities / Revenue

78th percentile

0.01x

Higher debt load relative to revenue than 78% of similar nonprofits.

2019 filings • 501(c)13 • <$500k nonprofits • Source year 2019

Net Margin

54th percentile

14%

Higher net margin than 54% of similar nonprofits.

2019 filings • 501(c)13 • <$500k nonprofits • Source year 2019

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

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

2019 filings • 501(c)13 • <$500k nonprofits • Source year 2019

Asset Growth

69th percentile

5.1%

Faster asset growth than 69% of similar nonprofits.

2019 filings • 501(c)13 • <$500k nonprofits • Annualized from 2018 to 2019

Revenue Growth

56th percentile

5.5%

Faster revenue growth than 56% of similar nonprofits.

2019 filings • 501(c)13 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets82nd percentile

Assets

Up

$297,822

Up $14,373 (+5.1%) from 2018

Net Assets

Up

$295,748

Up $13,237 (+4.7%) from 2018

Liabilities

Up

$2,074

Up $1,136 (+121%) from 2018

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin54th percentile

Revenue

Up

$143,699

Up $7,513 (+5.5%) from 2018

Expenses

Up

$123,832

Up $2,991 (+2.5%) from 2018

Net Income

Up

$19,867

Up $4,522 (+29%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth69th 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

2019

Assets$297,822
Liabilities$2,074
Net Assets$295,748
Open 2019 Filing

Operations Trend

Revenue Growth56th 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

2019

Revenue$143,699
Expenses$123,832
Net Income$19,867
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 13, 2020
Return Version
2019v5.1
Gross Receipts
$143,699
Mission and Program Overview

Mission

Public cemetery operations

Program Services

DescriptionGrantsExpenses
TO PROVIDE BURIAL AND CEMETERY MAINTENANCE FOR THE GENERAL PUBLIC-$123,832
Compensation and Service Providers
Top Officer Pay69th 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
2020-05-13
Discuss with paid preparer
Yes

Preparer

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

Additional Explanations

Description of other revenue Part I line 8

“Description amountother income 3,140insurance settlement 225”

Description of other expenses Part I line 16

“Description amountopening/closings 8,050advertising 165depreciation 7,507licenses & permits 161miscellaneous 1,530office expenses 1,434equipment rental 4,095small equipment 680supplies 2,951other tax expense 536fuel 3,432refunds & discounts 100insurance 7,029investment fees 1,586”

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

“Description amountprior period adjustments (6,630)”

Description of other assets Part II line 24

“Category beginning of year end of yearaccounts receivable 1,914 0”

Description of total liabilities Part II line 26

“Category beginning of year end of yearpayroll tax liability 938 1,074accounts payable 0 1,000”

Raw XML Appendix119 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/BOYAmt0190867
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0214662
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt020500
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt019867
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt06564
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0283449
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0297822
IRS990EZ/GrossReceiptsAmt0143699
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt015527
IRS990EZ/LandAndBuildingsGrp/BOYAmt090668
IRS990EZ/LandAndBuildingsGrp/EOYAmt083160
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0282511
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0295748
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0282511
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0295748
IRS990EZ/OccupancyRentUtltsAndMaintAmt018434
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/BOYAmt01914
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt0-6630
IRS990EZ/OtherExpensesTotalAmt039256
IRS990EZ/OtherRevenueTotalAmt03365
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PUBLIC CEMETERY OPERATIONS
IRS990EZ/PrintingPublicationsPostageAmt0738
IRS990EZ/ProgramServiceRevenueAmt0104307
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE BURIAL AND CEMETERY MAINTENANCE FOR THE GENERAL PUBLIC
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0123832
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt058840
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0938
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02074
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0123832
IRS990EZ/TotalProgramServiceExpensesAmt0123832
IRS990EZ/TotalRevenueAmt0143699
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTOTHER INCOME 3,140INSURANCE SETTLEMENT 225
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION AMOUNTOPENING/CLOSINGS 8,050ADVERTISING 165DEPRECIATION 7,507LICENSES & PERMITS 161MISCELLANEOUS 1,530OFFICE EXPENSES 1,434EQUIPMENT RENTAL 4,095SMALL EQUIPMENT 680SUPPLIES 2,951OTHER TAX EXPENSE 536FUEL 3,432REFUNDS & DISCOUNTS 100INSURANCE 7,029INVESTMENT FEES 1,586
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION AMOUNTPRIOR PERIOD ADJUSTMENTS (6,630)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CATEGORY BEGINNING OF YEAR END OF YEARACCOUNTS RECEIVABLE 1,914 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CATEGORY BEGINNING OF YEAR END OF YEARPAYROLL TAX LIABILITY 938 1,074ACCOUNTS PAYABLE 0 1,000
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/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LARRY KOCHER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-13
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0AD1DF6216AEB6F222C3DD0644EB13C6762B21667
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0AD1DF6216AEB6F222C3DD0644EB13C6762B21667
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId03472482020224umnsejs
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02020-08-11
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.219.252.174
ReturnHeader/FilingSecurityInformation/IPDt02020-08-11
ReturnHeader/FilingSecurityInformation/IPTm014:37:56
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271513001
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COCHRAN & ASSOCIATES CPA INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0136 HARDING WAY EAST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GALION
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044833
ReturnHeader/PreparerPersonGrp/PhoneNum04194689901
ReturnHeader/PreparerPersonGrp/PreparationDt02020-08-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CHRIS A COCHRAN CPA
ReturnHeader/ReturnTs02020-08-11T14:38:56-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$297,822
Liabilities
$2,074
Net assets
$295,748
Revenue
$143,699
Expenses
$123,832
Net income
$19,867
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
2019Detailed filing. Detailed filing 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
2015Summary only. Only limited summary 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