Civic Intelligence

Chesterton Cemetery Assn

EIN 35-0224355 • 501(c)13 • Chesterton, IN

Profile

provide cemetery services

300 E Porter AveChesterton, IN 46304
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

70th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

70th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $500k-$1M nonprofits • Source year 2022

Net Margin

28th percentile

-4.5%

Higher net margin than 28% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

24th percentile

-0.4%

Faster asset growth than 24% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

26th percentile

-13%

Faster revenue growth than 26% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$414,355

Down $91,597 (-18%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$414,355

Down $91,597 (-18%) from 2023

Operations
Liabilities / Revenue70th percentileNet Margin28th percentile

Revenue

Down

$186,383

Down $17,197 (-8.4%) from 2023

Expenses

Down

$213,630

Down $117,953 (-36%) from 2023

Net Income

Up

-$27,247

Up $100,756 (+79%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth24th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$600K$400K$200K$0Assets 2020: $551,538Liabilities 2020: $0Net Assets 2020: $551,5382020Assets 2021: $571,636Liabilities 2021: $0Net Assets 2021: $571,6362021Assets 2022: $569,553Liabilities 2022: $0Net Assets 2022: $569,5532022Assets 2023: $505,952Liabilities 2023: $0Net Assets 2023: $505,9522023Assets 2024: $414,355Liabilities 2024: $0Net Assets 2024: $414,3552024

Highlighted filing

2024

Assets$414,355
Liabilities$0
Net Assets$414,355
Open 2024 Filing

Operations Trend

Revenue Growth26th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$400K$200K$0-$200KRevenue 2020: $164,042Expenses 2020: $140,643Net Income 2020: $23,3992020Revenue 2021: $178,940Expenses 2021: $164,430Net Income 2021: $14,5102021Revenue 2022: $155,668Expenses 2022: $162,651Net Income 2022: -$6,9832022Revenue 2023: $203,580Expenses 2023: $331,583Net Income 2023: -$128,0032023Revenue 2024: $186,383Expenses 2024: $213,630Net Income 2024: -$27,2472024

Highlighted filing

2024

Revenue$186,383
Expenses$213,630
Net Income-$27,247
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$414,355
Liabilities
$0
Net assets
$414,355
Revenue
$186,383
Expenses
$213,630
Net income
-$27,247
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.14$0.00$4.14$1.86$2.14$0.27
2023Detailed filing. Detailed filing data is available for this year.$5.06$0.00$5.06$2.04$3.32$1.28
2022Detailed filing. Detailed filing data is available for this year.$5.70$0.00$5.70$1.56$1.63$0.07
2021Detailed filing. Detailed filing data is available for this year.$5.72$0.00$5.72$1.79$1.64$0.15
2020Detailed filing. Detailed filing data is available for this year.$5.52$0.00$5.52$1.64$1.41$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 9, 2025
Return Version
2024v5.0
Gross Receipts
$186,383
Mission and Program Overview

Mission

provide cemetery services

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$505,952$414,355▼ $91,597
Land, Buildings, and Equipment, Net$227,000$227,000→ $0
Savings and Temporary Cash Investments$215,486$161,555▼ $53,931
Cash and Non-Interest-Bearing Accounts$63,466$25,800▼ $37,666
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Prepaid Expenses and Deferred Charges$0--
Total Assets$505,952$414,355▼ $91,597
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$505,952$414,355▼ $91,597
Total Liabilities and Net Assets / Fund Balance$505,952$414,355▼ $91,597

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$227,000-$0
Equipment$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Hugh HopkinsPresident
Jeff LarsonVice President
David WilliamsTrustee
Gary CarneyTrustee
Kevin BiggsTrustee
Connie EllefsonSecratary / Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$186,383
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-27,247
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$146,137
Other Expenses$67,493
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$125,397
Occupancy---$48,392
Payroll Taxes---$20,740
Other Expenses---$11,320
Insurance---$7,781
Total Functional Expenses$0$0$0$213,630
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
No
Backup withholding compliance
Yes
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, Part VI, Section B, Line 11B

“n/a”

Form 990, Part VI, Section C, Line 19

“n/a”

Filing and Contact Details

Filer

Filer Name
Chesterton Cemetery Assn
EIN
35-0224355
Phone
2199261479
Address
300 E Porter Ave, Chesterton, IN 46304

Signing Officer

Name
hugh hopkins
Title
president
Phone
2199261479
Signed
2025-04-09

Organization Details

Principal Officer
Hugh Hopkins
Formed
1865
Legal Domicile
In
Voting Board Members
6
Independent Board Members
0
Employees
8
Volunteers
0
Raw XML Appendix307 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.

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ReturnHeader/Filer/BusinessNameControlTxt0CHES
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ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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