Civic Intelligence

Maplewood Cemetery

990 • Fiscal year 2020 • EIN 35-0488852

Jan 01, 2020 to Dec 31, 2020 • Filed on Jun 17, 2021

200 College DriveAnderson, IN 46012

(765) 642-3714

Siviq Scores

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

Liabilities / Assets

94th percentile

0.39x

Higher debt load relative to assets than 94% of similar nonprofits.

2020 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

86th percentile

0.57x

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

2020 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2020

Net Margin

51st percentile

23%

Higher net margin than 51% of similar nonprofits.

2020 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2020 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2020

Asset Growth

98th percentile

33%

Faster asset growth than 98% of similar nonprofits.

2020 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

75th percentile

29%

Faster revenue growth than 75% of similar nonprofits.

2020 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,667,772

Up $411,874 (+33%) from 2019

Net Assets

Up

$1,015,112

Up $287,852 (+40%) from 2019

Liabilities

Up

$652,660

Up $124,022 (+23%) from 2019

Revenue

Up

$1,136,284

Up $256,809 (+29%) from 2019

Expenses

Up

$874,224

Up $24,937 (+2.9%) from 2019

Net Income

Up

$262,060

Up $231,872 (+768%) from 2019

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

2020

Assets$1,667,772
Liabilities$652,660
Net Assets$1,015,112

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

2020

Revenue$1,136,284
Expenses$874,224
Net Income$262,060
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jun 17, 2021
Return Version
2020v4.1
Gross Receipts
$1,429,619
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$621,975$767,138▲ $145,163
Land, Buildings, and Equipment, Net$459,966$449,918▼ $10,048
Cash and Non-Interest-Bearing Accounts$94,124$354,773▲ $260,649
Inventories for Sale or Use$48,393$64,190▲ $15,797
Investments in Publicly Traded Securities$20,888$23,601▲ $2,713
Prepaid Expenses and Deferred Charges$10,552$8,152▼ $2,400
Total Assets$1,255,898$1,667,772▲ $411,874
Liabilities
Deferred Revenue$418,702$476,670▲ $57,968
Accounts Payable and Accrued Expenses$68,656$81,934▲ $13,278
Mortgage Notes Payable Secured by Investment Property-$79,675-
Unsecured Notes Loans Payable$41,280$14,381▼ $26,899
Total Liabilities$528,638$652,660▲ $124,022
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$727,260$1,015,112▲ $287,852
Total Net Assets Fund Balance$727,260$1,015,112▲ $287,852
Total Liabilities and Net Assets / Fund Balance$1,255,898$1,667,772▲ $411,874

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$290,896$135,746$426,642
Equipment$51,400$311,395$362,795
Other Land Buildings$88,302$106,086$194,388
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
$962,437
Investment Income
$12,339
Other Revenue
$161,508
Change in Net Assets
$262,060
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$541,096
Salaries, Compensation, and Employee Benefits$333,128
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$172,174$12,164-$184,338
Current Officers, Directors, Trustees, and Key Employees-$112,971-$112,971
Depreciation Depletion$27,972$14,444-$42,416
Payroll Taxes$14,475$17,584-$32,059
Insurance-$28,848-$28,848
Other Expenses$26,465$31,877-$26,465
All Other Expenses$21,931--$21,931
Occupancy-$17,760-$17,760
Fees for Services Accounting-$15,774-$15,774
Office Expenses-$15,353-$15,353
Advertising-$8,771-$8,771
Other Employee Benefits-$3,760-$3,760
Interest-$3,465-$3,465
Conferences and Meetings-$2,462-$2,462
Total Functional Expenses$588,990$285,233$0$874,224
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 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
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
200 COLLEGE DRIVE, ANDERSON, IN 46012

Signing Officer

Name
Raymond J Sabol
Title
General Manager
Phone
7656423714
Signed
2021-06-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Raymond J Sabol
Formed
1902
Legal Domicile
In
Voting Board Members
14
Independent Board Members
14
Employees
35
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 $25,792.

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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/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03760
IRS990/OtherEmployeeBenefitsGrp/TotalAmt03760
IRS990/OtherExpensesGrp/Desc0CONTAINERS PURCHASED
IRS990/OtherExpensesGrp/Desc1EQUIPMENT REPAIR & MAIN
IRS990/OtherExpensesGrp/Desc2EQUIPMENT REPAIR AND MA
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt031877
IRS990/OtherExpensesGrp/ProgramServicesAmt0254129
IRS990/OtherExpensesGrp/ProgramServicesAmt171845
IRS990/OtherExpensesGrp/ProgramServicesAmt226465
IRS990/OtherExpensesGrp/TotalAmt0254129
IRS990/OtherExpensesGrp/TotalAmt171845
IRS990/OtherExpensesGrp/TotalAmt231877
IRS990/OtherExpensesGrp/TotalAmt326465
IRS990/OtherRevenueMiscGrp/BusinessCd0523000
IRS990/OtherRevenueMiscGrp/BusinessCd1111000
IRS990/OtherRevenueMiscGrp/Desc0W/D P/C APPREC FUND FO
IRS990/OtherRevenueMiscGrp/Desc1FARM INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt03400
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0158108
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0158108
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt13400
IRS990/OtherRevenueTotalAmt0161508
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt012164
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0172174
IRS990/OtherSalariesAndWagesGrp/TotalAmt0184338
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt017584
IRS990/PayrollTaxesGrp/ProgramServicesAmt014475
IRS990/PayrollTaxesGrp/TotalAmt032059
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt010552
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08152
IRS990/PrincipalOfficerNm0RAYMOND J SABOL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531390
IRS990/ProgramServiceRevenueGrp/BusinessCd1525920
IRS990/ProgramServiceRevenueGrp/Desc0SALES
IRS990/ProgramServiceRevenueGrp/Desc1PERPETUAL CARE INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0923074
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt139363
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0923074
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt139363
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt06192
IRS990/PYOtherExpensesAmt0503213
IRS990/PYOtherRevenueAmt03400
IRS990/PYProgramServiceRevenueAmt0869883
IRS990/PYRevenuesLessExpensesAmt030188
IRS990/PYSalariesCompEmpBnftPaidAmt0346074
IRS990/PYTotalExpensesAmt0849287
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0879475
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0262060
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0290896
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0135746
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0426642
IRS990ScheduleD/EquipmentGrp/BookValueAmt051400
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0311395
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0362795
IRS990ScheduleD/LandGrp/BookValueAmt019320
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt019320
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt088302
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0106086
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0194388
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0449918
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 $25,792.
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01255898
IRS990/TotalAssetsEOYAmt01667772
IRS990/TotalAssetsGrp/BOYAmt01255898
IRS990/TotalAssetsGrp/EOYAmt01667772
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt035
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0285233
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0588990
IRS990/TotalFunctionalExpensesGrp/TotalAmt0874224
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0528638
IRS990/TotalLiabilitiesEOYAmt0652660
IRS990/TotalLiabilitiesGrp/BOYAmt0528638
IRS990/TotalLiabilitiesGrp/EOYAmt0652660
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0727260
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01015112
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0588990
IRS990/TotalProgramServiceRevenueAmt0962437
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03400
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01132884
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01136284
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01255898
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01667772
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt041280
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt014381
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt015972 HARGRAY DR
IRS990/USAddress/CityNm0NOBLESVILLE
IRS990/USAddress/StateAbbreviationCd0IN

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