Civic Intelligence

Oak Hill Cemetery Company

990 • Fiscal year 2017 • EIN 35-0555680

Jan 01, 2017 to Dec 31, 2017 • Filed on May 08, 2018

392 W Oak Hill RoadCrawfordsville, IN 47933

(765) 362-6602

Siviq Scores

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

Liabilities / Assets

85th percentile

0.10x

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

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

Liabilities / Revenue

85th percentile

0.55x

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

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

Net Margin

27th percentile

2.8%

Higher net margin than 27% 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

69th percentile

7.2%

Faster asset growth than 69% of similar nonprofits.

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

Revenue Growth

59th percentile

18%

Faster revenue growth than 59% of similar nonprofits.

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

Assets

Up

$1,315,473

Up $88,580 (+7.2%) from 2016

Net Assets

Up

$1,178,444

Up $92,542 (+8.5%) from 2016

Liabilities

Down

$137,029

Down $3,962 (-2.8%) from 2016

Revenue

Up

$248,570

Up $37,025 (+18%) from 2016

Expenses

Down

$241,607

Down $5,375 (-2.2%) from 2016

Net Income

Up

$6,963

Up $42,400 (+120%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2016: $1,226,893Liabilities 2016: $140,991Net Assets 2016: $1,085,9022016Assets 2017: $1,315,473Liabilities 2017: $137,029Net Assets 2017: $1,178,4442017Assets 2018: $1,197,573Liabilities 2018: $122,501Net Assets 2018: $1,075,0722018Assets 2019: $1,143,744Liabilities 2019: $105,153Net Assets 2019: $1,038,5912019Assets 2020: $1,170,616Liabilities 2020: $112,770Net Assets 2020: $1,057,8462020Assets 2021: $1,277,759Liabilities 2021: $116,124Net Assets 2021: $1,161,6352021Assets 2022: $1,025,804Liabilities 2022: $122,453Net Assets 2022: $903,3512022Assets 2023: $1,149,877Liabilities 2023: $126,446Net Assets 2023: $1,023,4312023Assets 2024: $1,213,701Liabilities 2024: $139,828Net Assets 2024: $1,073,8732024

Highlighted filing

2017

Assets$1,315,473
Liabilities$137,029
Net Assets$1,178,444

Operations Trend

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

$400K$200K$0-$200KRevenue 2016: $211,545Expenses 2016: $246,982Net Income 2016: -$35,4372016Revenue 2017: $248,570Expenses 2017: $241,607Net Income 2017: $6,9632017Revenue 2018: $265,552Expenses 2018: $288,648Net Income 2018: -$23,0962018Revenue 2019: $189,576Expenses 2019: $282,068Net Income 2019: -$92,4922019Revenue 2020: $263,756Expenses 2020: $283,461Net Income 2020: -$19,7052020Revenue 2021: $309,974Expenses 2021: $294,732Net Income 2021: $15,2422021Revenue 2022: $310,479Expenses 2022: $340,812Net Income 2022: -$30,3332022Revenue 2023: $273,570Expenses 2023: $302,012Net Income 2023: -$28,4422023Revenue 2024: $254,114Expenses 2024: $291,660Net Income 2024: -$37,5462024

Highlighted filing

2017

Revenue$248,570
Expenses$241,607
Net Income$6,963
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 8, 2018
Return Version
2017v2.2
Gross Receipts
$356,500
Mission and Program Overview

Mission

Cemetery and related activities including mausoleum and columbarium structures

Cemetery and related activities including mausoleum and columbarium structures.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$809,154$877,688▲ $68,534
Land, Buildings, and Equipment, Net$175,393$157,778▼ $17,615
Investments Other Securities$16,802$66,422▲ $49,620
Inventories for Sale or Use$65,899$66,369▲ $470
Cash and Non-Interest-Bearing Accounts$24,162$19,747▼ $4,415
Accounts Receivable$23,149$19,103▼ $4,046
Savings and Temporary Cash Investments$10,376$9,916▼ $460
Prepaid Expenses and Deferred Charges$9,163$1,449▼ $7,714
Total Assets$1,226,893$1,315,473▲ $88,580
Other Assets Total$92,795$97,001▲ $4,206
Liabilities
Deferred Revenue$105,975$109,625▲ $3,650
Mortgage Notes Payable Secured by Investment Property$21,943$21,462▼ $481
Accounts Payable and Accrued Expenses$13,073$5,942▼ $7,131
Total Liabilities$140,991$137,029▼ $3,962
Net Assets / Fund Balance
Unrestricted Net Assets$645,295$694,137▲ $48,842
Permanently Rstr Net Assets$439,303$482,372▲ $43,069
Temporarily Rstr Net Assets$1,304$1,935▲ $631
Total Net Assets Fund Balance$1,085,902$1,178,444▲ $92,542
Total Liabilities and Net Assets / Fund Balance$1,226,893$1,315,473▲ $88,580

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$94,341$352,194$446,535
Equipment$35,602$199,283$234,885
Leasehold Improvements$23,388$101,765$125,153
Land$4,447-$4,447
Other Assets Org$97,001--
Other Securities$66,422--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$398,318$13,315▲ $19,621$19,817$434,846
2016$389,282$11,690▲ $19,705$21,859$398,318
2015$387,688-▲ $1,719-$389,282
2014$380,484$9,548▲ $7,935$9,779$387,688
2013$353,397$11,893▲ $30,637$14,943$380,484
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sara J DicksPresident
Harold MennenVice President
Gerry CoffenberryTrustee
Jack TaylorTrustee
Nancy JohnsonTrustee
Rae Ann MillerTrustee
Sondi EdenTrustee
Summar DeerTrustee
Tim HutsonTrustee
Mark MillberAsst Treasurer
Sharon KennySecretary
Maria VanniceTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$25,654
Program Service Revenue
$89,608
Investment Income
$53,784
Other Revenue
$79,524
All Other Contributions
$25,654
Change in Net Assets
$6,963
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$146,420
Other Expenses$95,187
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$131,195--$131,195
Depreciation Depletion$30,376--$30,376
Insurance$19,855--$19,855
Payroll Taxes$15,225--$15,225
Occupancy$8,719--$8,719
Fees for Services Accounting$6,045--$6,045
Office Expenses$3,455--$3,455
Advertising$1,605--$1,605
Interest$789--$789
Other Expenses$297--$297
Total Functional Expenses$241,607$0$0$241,607
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
Annual disclosure for covered persons
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
No

Governance Explanations

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

Copies issued at board meetings

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

Reviewed periodically at board meetings to ensure policy is followed

Form 990, Part VI, Section B, line 15

Reviewed periodically at board meetings to ensure policy is followed

Form 990, Part VI, Section C, line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Oak Hill Cemetery Company
EIN
35-0555680
Phone
7653626602
Address
392 W OAK HILL ROAD, CRAWFORDSVILLE, IN 47933

Signing Officer

Name
Maria Vannice
Title
Treasurer
Phone
7653626602
Signed
2018-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maria Vannice
Formed
1875
Legal Domicile
In
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
0

Preparer

Firm
Gamble-Richardson CPA's PC
Address
132 East Main Street Suite 100, Crawfordsville, IN 47933
Preparer
Susan E Dawson CPA
Phone
7653621040
Supplemental Narrative

Financial Statement Notes

Part V, Line 4 - Intended Uses of Endowment Fund

PERPETUAL CARE FUNDS, EARNINGS USED FOR MAINTENANCE OF THE CEMETERY. FUNDS ARE MANAGED BY AN INDEPENDENT TRUSTEE AS THESE ARE NOT ACTUALLY A PART OF THE CEMETERY FUNDS. THE AMOUNTS ON LINE 1b ARE INCLUDED AS COST OF SALES IN THE RECORDS OF THE CEMETERY AND REPRESENT A PORTION OF LOT AND MAUSOLEUM SALES AS REQUIRED BY LAW. THE AMOUNTS ON LINE 1e REPRESENT EARNINGS ON PERPETUAL CARE FUNDS WHICH ARE TRANSFERRED BACK TO THE CEMETERY.

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IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0439303
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0482372
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt09163
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01449
IRS990/PrincipalOfficerNm0MARIA VANNICE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0INTERMENT INCOME
IRS990/ProgramServiceRevenueGrp/Desc1MISC INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt084650
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14958
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt084650
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14958
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02643
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt026067
IRS990/PYOtherExpensesAmt0111345
IRS990/PYOtherRevenueAmt085805
IRS990/PYProgramServiceRevenueAmt097030
IRS990/PYRevenuesLessExpensesAmt0-35437
IRS990/PYSalariesCompEmpBnftPaidAmt0135637
IRS990/PYTotalExpensesAmt0246982
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0211545
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt06963
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt03800
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010376
IRS990/SavingsAndTempCashInvstGrp/EOYAmt09916
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt094341
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0352194
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0446535
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0500
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0398318
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt013315
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0434846
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt019621
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt019817
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0500
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0389282
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt011690
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0398318
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt019705
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt021859
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt0125
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0387688
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0389282
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01719
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt0500
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0380484
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt09548
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0387688
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt07935
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt09779
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt0500
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0353397
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt011893
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0380484
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt030637
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt014943
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt035602
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0199283
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0234885
IRS990ScheduleD/LandGrp/BookValueAmt04447
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt04447
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt023388
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0101765
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0125153
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt097001
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PRE ARRANGEMENT INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt066422
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CASH AND CASH EQUIVALENTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PERPETUAL CARE FUNDS, EARNINGS USED FOR MAINTENANCE OF THE CEMETERY. FUNDS ARE MANAGED BY AN INDEPENDENT TRUSTEE AS THESE ARE NOT ACTUALLY A PART OF THE CEMETERY FUNDS. THE AMOUNTS ON LINE 1b ARE INCLUDED AS COST OF SALES IN THE RECORDS OF THE CEMETERY AND REPRESENT A PORTION OF LOT AND MAUSOLEUM SALES AS REQUIRED BY LAW. THE AMOUNTS ON LINE 1e REPRESENT EARNINGS ON PERPETUAL CARE FUNDS WHICH ARE TRANSFERRED BACK TO THE CEMETERY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4 - INTENDED USES OF ENDOWMENT FUND
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0157778
IRS990ScheduleD/TotalBookValueOtherAssetsAmt097001
IRS990ScheduleD/TotalBookValueSecuritiesAmt066422
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPIES ISSUED AT BOARD MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REVIEWED PERIODICALLY AT BOARD MEETINGS TO ENSURE POLICY IS FOLLOWED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEWED PERIODICALLY AT BOARD MEETINGS TO ENSURE POLICY IS FOLLOWED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01304
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01935
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01226893
IRS990/TotalAssetsEOYAmt01315473
IRS990/TotalAssetsGrp/BOYAmt01226893
IRS990/TotalAssetsGrp/EOYAmt01315473
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt025654
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0241607
IRS990/TotalFunctionalExpensesGrp/TotalAmt0241607
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0140991
IRS990/TotalLiabilitiesEOYAmt0137029
IRS990/TotalLiabilitiesGrp/BOYAmt0140991
IRS990/TotalLiabilitiesGrp/EOYAmt0137029
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01085902
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01178444
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0241607
IRS990/TotalProgramServiceRevenueAmt089608
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt043754
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0179162
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0248570
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01226893
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01315473
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0645295

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