Civic Intelligence

Maplewood Cemetery

990 • Fiscal year 2017 • EIN 35-0488852

Jan 01, 2017 to Dec 31, 2017 • Filed on May 17, 2018

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

0.45x

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

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

86th percentile

0.59x

Higher debt load relative to revenue than 86% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Net Margin

22nd percentile

-0.2%

Higher net margin than 22% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

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.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Asset Growth

57th percentile

5.3%

Faster asset growth than 57% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

43rd percentile

5.2%

Faster revenue growth than 43% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,148,718

Up $57,853 (+5.3%) from 2016

Net Assets

Up

$632,098

Up $2,017 (+0.3%) from 2016

Liabilities

Up

$516,620

Up $55,836 (+12%) from 2016

Revenue

Up

$881,526

Up $43,282 (+5.2%) from 2016

Expenses

Up

$883,665

Up $52,024 (+6.3%) from 2016

Net Income

Down

-$2,139

Down $8,742 (-132%) from 2016

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

2017

Assets$1,148,718
Liabilities$516,620
Net Assets$632,098

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

2017

Revenue$881,526
Expenses$883,665
Net Income-$2,139
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 17, 2018
Return Version
2017v2.2
Gross Receipts
$888,361
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$532,742$600,168▲ $67,426
Land, Buildings, and Equipment, Net$416,019$392,296▼ $23,723
Inventories for Sale or Use$59,800$61,873▲ $2,073
Investments in Publicly Traded Securities$3$56,233▲ $56,230
Savings and Temporary Cash Investments$33,092$15,560▼ $17,532
Cash and Non-Interest-Bearing Accounts$39,089$14,320▼ $24,769
Prepaid Expenses and Deferred Charges$10,120$8,268▼ $1,852
Total Assets$1,090,865$1,148,718▲ $57,853
Liabilities
Deferred Revenue$329,606$373,313▲ $43,707
Accounts Payable and Accrued Expenses$69,178$90,207▲ $21,029
Unsecured Notes Loans Payable$62,000$53,100▼ $8,900
Total Liabilities$460,784$516,620▲ $55,836
Net Assets / Fund Balance
Unrestricted Net Assets$630,081$632,098▲ $2,017
Total Net Assets Fund Balance$630,081$632,098▲ $2,017
Total Liabilities and Net Assets / Fund Balance$1,090,865$1,148,718▲ $57,853

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$293,855$103,430$397,285
Equipment$38,815$317,541$356,356
Other Land Buildings$40,306$98,497$138,803
Land$19,320-$19,320
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$25
Program Service Revenue
$815,059
Investment Income
$9,242
Other Revenue
$57,200
All Other Contributions
$25
Change in Net Assets
$-2,139
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$514,918
Salaries, Compensation, and Employee Benefits$368,747
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$174,116$95,033-$269,149
Current Officers, Directors, Trustees, and Key Employees-$52,667-$52,667
Depreciation Depletion$28,910$14,641-$43,551
Payroll Taxes$16,666$21,048-$37,714
Insurance-$30,405-$30,405
Advertising-$26,334-$26,334
Other Expenses$25,765$25,257-$25,257
All Other Expenses$23,368--$23,368
Occupancy-$19,495-$19,495
Fees for Services Accounting-$12,805-$12,805
Office Expenses-$12,621-$12,621
Other Employee Benefits-$9,217-$9,217
Interest-$3,163-$3,163
Conferences and Meetings-$2,064-$2,064
Total Functional Expenses$558,915$324,750$0$883,665
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
2018-05-17
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
21
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 $4,156

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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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IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09217
IRS990/OtherEmployeeBenefitsGrp/TotalAmt09217
IRS990/OtherExpensesGrp/Desc0CONTAINERS PURCHASED
IRS990/OtherExpensesGrp/Desc1EQUIPMENT REPAIR & MAIN
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3EQUIPMENT REPAIR AND MA
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt025257
IRS990/OtherExpensesGrp/ProgramServicesAmt0220845
IRS990/OtherExpensesGrp/ProgramServicesAmt169245
IRS990/OtherExpensesGrp/ProgramServicesAmt225765
IRS990/OtherExpensesGrp/TotalAmt0220845
IRS990/OtherExpensesGrp/TotalAmt169245
IRS990/OtherExpensesGrp/TotalAmt225765
IRS990/OtherExpensesGrp/TotalAmt325257
IRS990/OtherRevenueMiscGrp/BusinessCd0523000
IRS990/OtherRevenueMiscGrp/BusinessCd1111000
IRS990/OtherRevenueMiscGrp/Desc0W/D P/C APPREC FUND FO
IRS990/OtherRevenueMiscGrp/Desc1FARM INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt03400
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt053800
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt053800
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13400
IRS990/OtherRevenueTotalAmt057200
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt095033
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0174116
IRS990/OtherSalariesAndWagesGrp/TotalAmt0269149
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt021048
IRS990/PayrollTaxesGrp/ProgramServicesAmt016666
IRS990/PayrollTaxesGrp/TotalAmt037714
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010120
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08268
IRS990/PrincipalOfficerNm0DONALD J VOLK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531390
IRS990/ProgramServiceRevenueGrp/BusinessCd1525920
IRS990/ProgramServiceRevenueGrp/Desc0SALES
IRS990/ProgramServiceRevenueGrp/Desc1PERPETUAL CARE INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0775382
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt139677
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0775382
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt139677
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt011913
IRS990/PYOtherExpensesAmt0448329
IRS990/PYOtherRevenueAmt03400
IRS990/PYProgramServiceRevenueAmt0822931
IRS990/PYRevenuesLessExpensesAmt06603
IRS990/PYSalariesCompEmpBnftPaidAmt0383312
IRS990/PYTotalExpensesAmt0831641
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0838244
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-2139
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt033092
IRS990/SavingsAndTempCashInvstGrp/EOYAmt015560
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0293855
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0103430
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0397285
IRS990ScheduleD/EquipmentGrp/BookValueAmt038815
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0317541
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0356356
IRS990ScheduleD/LandGrp/BookValueAmt019320
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt019320
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt040306
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt098497
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0138803
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0392296
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 $4,156
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/TotalAssetsBOYAmt01090865
IRS990/TotalAssetsEOYAmt01148718
IRS990/TotalAssetsGrp/BOYAmt01090865
IRS990/TotalAssetsGrp/EOYAmt01148718
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt025
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0324750
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0558915
IRS990/TotalFunctionalExpensesGrp/TotalAmt0883665
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0460784
IRS990/TotalLiabilitiesEOYAmt0516620
IRS990/TotalLiabilitiesGrp/BOYAmt0460784
IRS990/TotalLiabilitiesGrp/EOYAmt0516620
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0630081
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0632098
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0558915
IRS990/TotalProgramServiceRevenueAmt0815059
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03400
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0878101
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0881526
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01090865
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01148718
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0630081

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