Civic Intelligence

Maplewood Cemetery

990 • Fiscal year 2021 • EIN 35-0488852

Jan 01, 2021 to Dec 31, 2021 • Filed on Jul 05, 2022

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

0.34x

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

2021 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

88th percentile

0.51x

Higher debt load relative to revenue than 88% of similar nonprofits.

2021 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2021

Net Margin

37th percentile

26%

Higher net margin than 37% of similar nonprofits.

2021 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

56th percentile

$0

Higher top officer pay than 56% of similar nonprofits.

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

2021 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2021

Asset Growth

88th percentile

21%

Faster asset growth than 88% of similar nonprofits.

2021 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

40th percentile

16%

Faster revenue growth than 40% of similar nonprofits.

2021 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$2,015,860

Up $348,088 (+21%) from 2020

Net Assets

Up

$1,340,264

Up $325,152 (+32%) from 2020

Liabilities

Up

$675,596

Up $22,936 (+3.5%) from 2020

Revenue

Up

$1,313,199

Up $176,915 (+16%) from 2020

Expenses

Up

$972,395

Up $98,171 (+11%) from 2020

Net Income

Up

$340,804

Up $78,744 (+30%) from 2020

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

2021

Assets$2,015,860
Liabilities$675,596
Net Assets$1,340,264

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

2021

Revenue$1,313,199
Expenses$972,395
Net Income$340,804
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Jul 5, 2022
Return Version
2021v4.2
Gross Receipts
$1,318,599
Mission and Program Overview

Mission

Burial grounds for area residents, including cemetery maintenance and improvements

Cemetery maintenance and improvements

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$642,864$728,211▲ $85,347
Cash and Non-Interest-Bearing Accounts$354,773$569,457▲ $214,684
Land, Buildings, and Equipment, Net$449,918$511,360▲ $61,442
Accounts Receivable$147,875$146,716▼ $1,159
Inventories for Sale or Use$64,190$50,424▼ $13,766
Prepaid Expenses and Deferred Charges$8,152$9,692▲ $1,540
Total Assets$1,667,772$2,015,860▲ $348,088
Liabilities
Deferred Revenue$476,670$563,098▲ $86,428
Accounts Payable and Accrued Expenses$81,934$108,984▲ $27,050
Unsecured Notes Loans Payable$14,381$0▼ $14,381
Mortgage Notes Payable Secured by Investment Property$79,675$3,514▼ $76,161
Total Liabilities$652,660$675,596▲ $22,936
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,015,112$1,340,264▲ $325,152
Total Net Assets Fund Balance$1,015,112$1,340,264▲ $325,152
Total Liabilities and Net Assets / Fund Balance$1,667,772$2,015,860▲ $348,088

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$304,433$147,209$451,642
Equipment$53,115$334,814$387,929
Leasehold Improvements$134,492$115,457$249,949
Land$19,320-$19,320
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$80,729
Program Service Revenue
$1,210,856
Investment Income
$18,214
Other Revenue
$3,400
Change in Net Assets
$340,804
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$585,221
Salaries, Compensation, and Employee Benefits$387,174
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$201,295$20,699-$221,994
Current Officers, Directors, Trustees, and Key Employees-$129,250-$129,250
Depreciation Depletion$32,710$14,588-$47,298
Insurance-$40,255-$40,255
All Other Expenses$35,963--$35,963
Payroll Taxes$16,865$19,065-$35,930
Other Expenses$39,402$25,274-$25,274
Occupancy-$19,422-$19,422
Fees for Services Accounting-$15,889-$15,889
Office Expenses-$11,875-$11,875
Advertising-$11,278-$11,278
Conferences and Meetings-$2,882-$2,882
Interest-$1,409-$1,409
Total Functional Expenses$660,509$311,886$0$972,395
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
Yes
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
2022-07-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Raymond J Sabol
Formed
1902
Legal Domicile
In
Voting Board Members
15
Independent Board Members
15
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 loss on investments $15,652.

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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/NoDonorRestrictionNetAssetsGrp/BOYAmt01015112
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01340264
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt019422
IRS990/OccupancyGrp/TotalAmt019422
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt011875
IRS990/OfficeExpensesGrp/TotalAmt011875
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CONTAINERS PURCHASED
IRS990/OtherExpensesGrp/Desc1EQUIPMENT REPAIR & MAIN
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3EQUIPMENT REPAIR AND MA
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt025274
IRS990/OtherExpensesGrp/ProgramServicesAmt0245518
IRS990/OtherExpensesGrp/ProgramServicesAmt188756
IRS990/OtherExpensesGrp/ProgramServicesAmt239402
IRS990/OtherExpensesGrp/TotalAmt0245518
IRS990/OtherExpensesGrp/TotalAmt188756
IRS990/OtherExpensesGrp/TotalAmt239402
IRS990/OtherExpensesGrp/TotalAmt325274
IRS990/OtherRevenueMiscGrp/BusinessCd0111000
IRS990/OtherRevenueMiscGrp/Desc0FARM INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt03400
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03400
IRS990/OtherRevenueTotalAmt03400
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt020699
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0201295
IRS990/OtherSalariesAndWagesGrp/TotalAmt0221994
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt019065
IRS990/PayrollTaxesGrp/ProgramServicesAmt016865
IRS990/PayrollTaxesGrp/TotalAmt035930
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08152
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt09692
IRS990/PrincipalOfficerNm0RAYMOND J SABOL
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531390
IRS990/ProgramServiceRevenueGrp/BusinessCd1525920
IRS990/ProgramServiceRevenueGrp/Desc0SALES
IRS990/ProgramServiceRevenueGrp/Desc1PERPETUAL CARE INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01123675
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt187181
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01123675
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt187181
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt012339
IRS990/PYOtherExpensesAmt0541096
IRS990/PYOtherRevenueAmt0161508
IRS990/PYProgramServiceRevenueAmt0962437
IRS990/PYRevenuesLessExpensesAmt0262060
IRS990/PYSalariesCompEmpBnftPaidAmt0333128
IRS990/PYTotalExpensesAmt0874224
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01136284
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0340804
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0304433
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0147209
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0451642
IRS990ScheduleD/EquipmentGrp/BookValueAmt053115
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0334814
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0387929
IRS990ScheduleD/LandGrp/BookValueAmt019320
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt019320
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0134492
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0115457
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0249949
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0511360
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 LOSS ON INVESTMENTS $15,652.
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/TotalAssetsBOYAmt01667772
IRS990/TotalAssetsEOYAmt02015860
IRS990/TotalAssetsGrp/BOYAmt01667772
IRS990/TotalAssetsGrp/EOYAmt02015860
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt080729
IRS990/TotalEmployeeCnt035
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0311886
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0660509
IRS990/TotalFunctionalExpensesGrp/TotalAmt0972395
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0652660
IRS990/TotalLiabilitiesEOYAmt0675596
IRS990/TotalLiabilitiesGrp/BOYAmt0652660
IRS990/TotalLiabilitiesGrp/EOYAmt0675596
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01015112
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01340264
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0660509
IRS990/TotalProgramServiceRevenueAmt01210856
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03400
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01229070
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01313199
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00

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