Civic Intelligence

Maplewood Cemetery

990 • Fiscal year 2016 • EIN 35-0488852

Jan 01, 2016 to Dec 31, 2016 • Filed on Apr 25, 2017

PO Box 855Anderson, IN 46015

(765) 642-3714

Siviq Scores

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

Liabilities / Assets

95th percentile

0.42x

Higher debt load relative to assets than 95% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

85th percentile

0.55x

Higher debt load relative to revenue than 85% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Net Margin

33rd percentile

0.8%

Higher net margin than 33% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

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

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Asset Growth

60th percentile

3.2%

Faster asset growth than 60% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

77th percentile

25%

Faster revenue growth than 77% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,090,865

Up $33,528 (+3.2%) from 2015

Net Assets

Up

$630,081

Up $12,146 (+2.0%) from 2015

Liabilities

Up

$460,784

Up $21,382 (+4.9%) from 2015

Revenue

Up

$838,244

Up $168,866 (+25%) from 2015

Expenses

Up

$831,641

Up $80,345 (+11%) from 2015

Net Income

Up

$6,603

Up $88,521 (+108%) from 2015

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2015: $1,057,337Liabilities 2015: $439,402Net Assets 2015: $617,9352015Assets 2016: $1,090,865Liabilities 2016: $460,784Net Assets 2016: $630,0812016Assets 2017: $1,148,718Liabilities 2017: $516,620Net Assets 2017: $632,0982017Assets 2018: $1,202,383Liabilities 2018: $536,980Net Assets 2018: $665,4032018Assets 2019: $1,255,898Liabilities 2019: $528,638Net Assets 2019: $727,2602019Assets 2020: $1,667,772Liabilities 2020: $652,660Net Assets 2020: $1,015,1122020Assets 2021: $2,015,860Liabilities 2021: $675,596Net Assets 2021: $1,340,2642021Assets 2022: $2,131,388Liabilities 2022: $770,811Net Assets 2022: $1,360,5772022Assets 2023: $2,388,868Liabilities 2023: $872,835Net Assets 2023: $1,516,0332023Assets 2024: $2,459,102Liabilities 2024: $945,117Net Assets 2024: $1,513,9852024

Highlighted filing

2016

Assets$1,090,865
Liabilities$460,784
Net Assets$630,081

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2015: $669,378Expenses 2015: $751,296Net Income 2015: -$81,9182015Revenue 2016: $838,244Expenses 2016: $831,641Net Income 2016: $6,6032016Revenue 2017: $881,526Expenses 2017: $883,665Net Income 2017: -$2,1392017Revenue 2018: $1,006,706Expenses 2018: $941,472Net Income 2018: $65,2342018Revenue 2019: $879,475Expenses 2019: $849,287Net Income 2019: $30,1882019Revenue 2020: $1,136,284Expenses 2020: $874,224Net Income 2020: $262,0602020Revenue 2021: $1,313,199Expenses 2021: $972,395Net Income 2021: $340,8042021Revenue 2022: $1,207,391Expenses 2022: $1,061,065Net Income 2022: $146,3262022Revenue 2023: $1,216,105Expenses 2023: $1,108,662Net Income 2023: $107,4432023Revenue 2024: $1,088,083Expenses 2024: $1,172,395Net Income 2024: -$84,3122024

Highlighted filing

2016

Revenue$838,244
Expenses$831,641
Net Income$6,603
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Apr 25, 2017
Return Version
2016v3.0
Gross Receipts
$838,244
Mission and Program Overview

Mission

Burial grounds for area residents, including cemetery maintenance and improvements

Cemetery maintenance and improvements

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$518,835$532,742▲ $13,907
Land, Buildings, and Equipment, Net$443,032$416,019▼ $27,013
Inventories for Sale or Use$64,469$59,800▼ $4,669
Cash and Non-Interest-Bearing Accounts$24,786$39,089▲ $14,303
Savings and Temporary Cash Investments-$33,092-
Prepaid Expenses and Deferred Charges$6,212$10,120▲ $3,908
Investments in Publicly Traded Securities$3$3→ $0
Total Assets$1,057,337$1,090,865▲ $33,528
Liabilities
Deferred Revenue$296,739$329,606▲ $32,867
Accounts Payable and Accrued Expenses$77,263$69,178▼ $8,085
Unsecured Notes Loans Payable$65,400$62,000▼ $3,400
Total Liabilities$439,402$460,784▲ $21,382
Net Assets / Fund Balance
Unrestricted Net Assets$617,935$630,081▲ $12,146
Total Net Assets Fund Balance$617,935$630,081▲ $12,146
Total Liabilities and Net Assets / Fund Balance$1,057,337$1,090,865▲ $33,528

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$305,172$93,574$398,746
Equipment$53,832$305,574$359,406
Other Land Buildings$37,695$94,638$132,333
Land$19,320-$19,320
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$822,931
Investment Income
$11,913
Other Revenue
$3,400
Change in Net Assets
$6,603
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$448,329
Salaries, Compensation, and Employee Benefits$383,312
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$175,074$107,884-$282,958
Current Officers, Directors, Trustees, and Key Employees-$52,667-$52,667
Depreciation Depletion$29,046$14,506-$43,552
Payroll Taxes$16,974$21,337-$38,311
Insurance-$28,781-$28,781
All Other Expenses$22,225--$22,225
Advertising-$21,143-$21,143
Other Expenses$22,779$17,853-$17,853
Occupancy-$17,259-$17,259
Office Expenses-$15,124-$15,124
Fees for Services Accounting-$13,227-$13,227
Other Employee Benefits-$9,376-$9,376
Interest-$3,097-$3,097
Conferences and Meetings-$2,830-$2,830
Total Functional Expenses$506,557$325,084$0$831,641
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
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

The board has hired an executive director for the cemetery and has delegated management duties to him. He reports regularly to the board the results of operations.

Form 990, Part VI, Section A, Line 7A

The board of directors for the cemetery is self-perpetuating and new board persons are elected to the board by the existing board persons.

Form 990, Part VI, Section B, Line 11B

Organization utilizes a competent professional for the preparation of the tax return. The form 990 is distributed to entire governing body and at the next meeting, the board discussses the return and either rejects or authorizes apropriate officers to sign and file it with the irs.

FORM 990, PART VI, SECTION B, QUESTION 12A: CONFLICT OF INTEREST POLICY

The organization adopted a written conflict of interest policy on october 21, 2010.

FORM 990, PART VI, SECTION B, QUESTION 13: WHISTLE BLOWER POLICY

The organization adopted a whistle blower policy on october 21, 2010. It is presented with the hire packet and reviewed annually with the employee. The employee keeps an initialed copy and a copy with the employee signature is retained in the employee file.

Form 990, Part VI, Section B, Line 12C

The organization annually has board members sign a statement that he/she has received a copy of the statement, understands the policy, and has agreed to comply with the policy.

Form 990, Part VI, Section B, Line 15

The executive director compensation is reviewed by the executive committee. Other compensation related recommendations are reviewed by the executive committee as part of the budget process. Additionally, board of trustees minutes document that all compensation for the organization's employees are reviewed and approved by the independent board.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Maplewood Cemetery
EIN
35-0488852
Phone
7656423714
Address
PO BOX 855, ANDERSON, IN 46015

Signing Officer

Name
Donald J Volk
Title
President
Phone
7656423714
Signed
2017-04-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald J Volk
Formed
1902
Legal Domicile
In
Voting Board Members
15
Independent Board Members
15
Employees
20
Volunteers
0

Preparer

Firm
J P Kane & Co LLC
Address
7303 QUALITY CIRCLE, ANDERSON, IN 46013-2014
Preparer
John P Kane CPA
Phone
7656401211
Supplemental Narrative

Additional Explanations

FORM 990, PART XI,LINE 5, CHANGES IN NET ASSETS:

Net unrealized gain on investments $5,181

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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt017853
IRS990/OtherExpensesGrp/ProgramServicesAmt0188785
IRS990/OtherExpensesGrp/ProgramServicesAmt151674
IRS990/OtherExpensesGrp/ProgramServicesAmt222779
IRS990/OtherExpensesGrp/TotalAmt0188785
IRS990/OtherExpensesGrp/TotalAmt151674
IRS990/OtherExpensesGrp/TotalAmt222779
IRS990/OtherExpensesGrp/TotalAmt317853
IRS990/OtherRevenueMiscGrp/BusinessCd0111000
IRS990/OtherRevenueMiscGrp/Desc0FARM INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt03400
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03400
IRS990/OtherRevenueTotalAmt03400
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0107884
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0175074
IRS990/OtherSalariesAndWagesGrp/TotalAmt0282958
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt021337
IRS990/PayrollTaxesGrp/ProgramServicesAmt016974
IRS990/PayrollTaxesGrp/TotalAmt038311
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06212
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt010120
IRS990/PrincipalOfficerNm0DONALD J VOLK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531390
IRS990/ProgramServiceRevenueGrp/BusinessCd1525920
IRS990/ProgramServiceRevenueGrp/Desc0SALES
IRS990/ProgramServiceRevenueGrp/Desc1PERPETUAL CARE INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0753812
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt169119
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0753812
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt169119
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt09118
IRS990/PYOtherExpensesAmt0405399
IRS990/PYOtherRevenueAmt023982
IRS990/PYProgramServiceRevenueAmt0636278
IRS990/PYRevenuesLessExpensesAmt0-81918
IRS990/PYSalariesCompEmpBnftPaidAmt0345897
IRS990/PYTotalExpensesAmt0751296
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0669378
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt06603
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt033092
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0305172
IRS990ScheduleD/BuildingsGrp/DepreciationAmt093574
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0398746
IRS990ScheduleD/EquipmentGrp/BookValueAmt053832
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0305574
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0359406
IRS990ScheduleD/LandGrp/BookValueAmt019320
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt019320
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt037695
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt094638
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0132333
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0416019
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD HAS HIRED AN EXECUTIVE DIRECTOR FOR THE CEMETERY AND HAS DELEGATED MANAGEMENT DUTIES TO HIM. HE REPORTS REGULARLY TO THE BOARD THE RESULTS OF OPERATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS FOR THE CEMETERY IS SELF-PERPETUATING AND NEW BOARD PERSONS ARE ELECTED TO THE BOARD BY THE EXISTING BOARD PERSONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ORGANIZATION UTILIZES A COMPETENT PROFESSIONAL FOR THE PREPARATION OF THE TAX RETURN. THE FORM 990 IS DISTRIBUTED TO ENTIRE GOVERNING BODY AND AT THE NEXT MEETING, THE BOARD DISCUSSSES THE RETURN AND EITHER REJECTS OR AUTHORIZES APROPRIATE OFFICERS TO SIGN AND FILE IT WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION ADOPTED A WRITTEN CONFLICT OF INTEREST POLICY ON OCTOBER 21, 2010.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION ADOPTED A WHISTLE BLOWER POLICY ON OCTOBER 21, 2010. IT IS PRESENTED WITH THE HIRE PACKET AND REVIEWED ANNUALLY WITH THE EMPLOYEE. THE EMPLOYEE KEEPS AN INITIALED COPY AND A COPY WITH THE EMPLOYEE SIGNATURE IS RETAINED IN THE EMPLOYEE FILE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION ANNUALLY HAS BOARD MEMBERS SIGN A STATEMENT THAT HE/SHE HAS RECEIVED A COPY OF THE STATEMENT, UNDERSTANDS THE POLICY, AND HAS AGREED TO COMPLY WITH THE POLICY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE EXECUTIVE DIRECTOR COMPENSATION IS REVIEWED BY THE EXECUTIVE COMMITTEE. OTHER COMPENSATION RELATED RECOMMENDATIONS ARE REVIEWED BY THE EXECUTIVE COMMITTEE AS PART OF THE BUDGET PROCESS. ADDITIONALLY, BOARD OF TRUSTEES MINUTES DOCUMENT THAT ALL COMPENSATION FOR THE ORGANIZATION'S EMPLOYEES ARE REVIEWED AND APPROVED BY THE INDEPENDENT BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8NET UNREALIZED GAIN ON INVESTMENTS $5,181
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, QUESTION 12A: CONFLICT OF INTEREST POLICY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, QUESTION 13: WHISTLE BLOWER POLICY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI,LINE 5, CHANGES IN NET ASSETS:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01057337
IRS990/TotalAssetsEOYAmt01090865
IRS990/TotalAssetsGrp/BOYAmt01057337
IRS990/TotalAssetsGrp/EOYAmt01090865
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt020
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0325084
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0506557
IRS990/TotalFunctionalExpensesGrp/TotalAmt0831641
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0439402
IRS990/TotalLiabilitiesEOYAmt0460784
IRS990/TotalLiabilitiesGrp/BOYAmt0439402
IRS990/TotalLiabilitiesGrp/EOYAmt0460784
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0617935
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0630081
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0506557
IRS990/TotalProgramServiceRevenueAmt0822931
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03400
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0834844
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0838244
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01057337
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01090865
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0617935
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0630081
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt065400
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt062000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03508 EAST EIGHTH STREET
IRS990/USAddress/CityNm0ANDERSON
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd046012
IRS990/VotingMembersGoverningBodyCnt015
IRS990/VotingMembersIndependentCnt015
IRS990/WebsiteAddressTxt0WWW.MAPLEWOODCEMETERY.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01

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