Civic Intelligence

Forest Hill Cemetery Assn

EIN 35-0315635 • 501(c)13 • Shelbyville, IN

Profile

CEMETERY ASSOCIATION

704 Morris AvenueShelbyville, IN 46176

n/A

Siviq Scores

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

Liabilities / Assets

76th percentile

0.00x

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

501(c)13 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.00x

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

501(c)13 • <$500k nonprofits • Source year 2024

Net Margin

37th percentile

-1.8%

Higher net margin than 37% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

501(c)13 • <$500k nonprofits • Source year 2017

Asset Growth

27th percentile

-3.1%

Faster asset growth than 27% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

56th percentile

8.8%

Faster revenue growth than 56% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$65,608

Down $4,418 (-6.3%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$65,608

Down $4,418 (-6.3%) from 2023

Operations
Liabilities / Revenue77th percentileNet Margin37th percentile

Revenue

Up

$244,680

Up $27,859 (+13%) from 2023

Expenses

Up

$249,098

Up $32,502 (+15%) from 2023

Net Income

Down

-$4,418

Down $4,643 (-2064%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth27th percentile

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

$100K$50K$0Assets 2016: $76,480Net Assets 2016: $76,4802016Assets 2017: $69,429Net Assets 2017: $69,4292017Assets 2018: $78,630Liabilities 2018: $0Net Assets 2018: $78,6302018Assets 2019: $47,273Liabilities 2019: $0Net Assets 2019: $47,2732019Assets 2020: $82,407Liabilities 2020: $0Net Assets 2020: $82,4072020Assets 2021: $81,921Liabilities 2021: $0Net Assets 2021: $81,9212021Assets 2022: $69,801Liabilities 2022: $0Net Assets 2022: $69,8012022Assets 2023: $70,026Liabilities 2023: $0Net Assets 2023: $70,0262023Assets 2024: $65,608Liabilities 2024: $0Net Assets 2024: $65,6082024

Highlighted filing

2024

Assets$65,608
Liabilities$0
Net Assets$65,608
Open 2024 Filing

Operations Trend

Revenue Growth56th percentile

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

$300K$200K$100K$0-$100KRevenue 2016: $183,667Expenses 2016: $226,001Net Income 2016: -$42,3342016Revenue 2017: $193,272Expenses 2017: $200,320Net Income 2017: -$7,0482017Revenue 2018: $207,350Expenses 2018: $198,149Net Income 2018: $9,2012018Revenue 2019: $203,136Expenses 2019: $234,493Net Income 2019: -$31,3572019Revenue 2020: $251,505Expenses 2020: $216,371Net Income 2020: $35,1342020Revenue 2021: $227,715Expenses 2021: $228,201Net Income 2021: -$4862021Revenue 2022: $206,832Expenses 2022: $218,952Net Income 2022: -$12,1202022Revenue 2023: $216,821Expenses 2023: $216,596Net Income 2023: $2252023Revenue 2024: $244,680Expenses 2024: $249,098Net Income 2024: -$4,4182024

Highlighted filing

2024

Revenue$244,680
Expenses$249,098
Net Income-$4,418
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$65,608
Liabilities
$0
Net assets
$65,608
Revenue
$244,680
Expenses
$249,098
Net income
-$4,418
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.66$0.00$0.66$2.45$2.49$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$2.17$2.17$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$2.07$2.19$0.12
2021Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$2.28$2.28$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.82$0.00$0.82$2.52$2.16$0.35
2019Detailed filing. Detailed filing data is available for this year.$0.47$0.00$0.47$2.03$2.34$0.31
2018Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$2.07$1.98$0.09
2017Detailed filing. Detailed filing data is available for this year.$0.69$0.69$1.93$2.00$0.07
2016Detailed filing. Detailed filing data is available for this year.$0.76$0.76$1.84$2.26$0.42
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.0
Gross Receipts
$257,085
Mission and Program Overview

Mission

CEMETERY ASSOCIATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$70,026$65,608▼ $4,418
Investments in Publicly Traded Securities$34,969$36,591▲ $1,622
Savings and Temporary Cash Investments$19,998$19,998→ $0
Cash and Non-Interest-Bearing Accounts$15,059$9,019▼ $6,040
Total Assets$70,026$65,608▼ $4,418
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$70,026$65,608▼ $4,418
Total Liabilities and Net Assets / Fund Balance$70,026$65,608▼ $4,418
Compensation and Service Providers
Top Officer Pay73rd percentile

Board Members and Trustees

NameTitle
Brent SandmanPresident
Michael WarbleBoard
William HornerBoard
Kari RidgewaySecretary/tr
Mark McneelyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$14,300
Program Service Revenue
$0
Investment Income
$11,622
Other Revenue
$218,758
All Other Contributions
$14,300
Change in Net Assets
$-4,418
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$146,631
Other Expenses$102,467
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages-$135,491-$135,491
Occupancy-$25,774-$25,774
Payroll Taxes-$11,140-$11,140
Fees for Services Accounting-$10,261-$10,261
Insurance-$8,965-$8,965
Other Expenses-$3,828-$3,828
Office Expenses-$1,118-$1,118
Total Functional Expenses$0$249,098$0$249,098
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
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

“Form 990 is reviewed by the board of directors before filing the tax return.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are provided upon request.”

Filing and Contact Details

Filer

Filer Name
Forest Hill Cemetery Assn
EIN
35-0315635
Phone
3173987244
Address
704 MORRIS AVENUE, SHELBYVILLE, IN 46176

Signing Officer

Name
Brent Sandman
Title
President
Phone
3173987244
Signed
2025-05-13

Organization Details

Principal Officer
Brent Sandman
Voting Board Members
5
Independent Board Members
5
Employees
8

Preparer

Firm
Brammer & Yeend Professional Corporation
Address
8 PUBLIC SQUARE, SHELBYVILLE, IN 46176
Preparer
Brian Brammer CPA
Phone
3173989753
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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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