Civic Intelligence

Waynetown Masonic Cemetery Association

EIN 35-0744230 • 501(c)13 • Waynetown, IN

Pub. 78 Eligible

Profile

To provide decent and adequate interment for departed friends and relatives, and to maintain and beautify the cemetery as much as possible.

9177 W US Hwy 136Waynetown, IN 47990
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Net Margin

32nd percentile

8.9%

Higher net margin than 32% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

80th percentile

$15,281

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Asset Growth

40th percentile

3.9%

Faster asset growth than 40% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

78th percentile

50%

Faster revenue growth than 78% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$2,868,685

Up $108,355 (+3.9%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$2,868,685

Up $108,355 (+3.9%) from 2024

Revenue

Up

$212,350

Up $70,612 (+50%) from 2024

Expenses

Up

$193,474

Up $107,098 (+124%) from 2024

Net Income

Down

$18,876

Down $36,486 (-66%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2020: $2,349,183Liabilities 2020: $0Net Assets 2020: $2,349,1832020Assets 2021: $2,829,166Liabilities 2021: $0Net Assets 2021: $2,829,1662021Assets 2022: $2,697,265Liabilities 2022: $0Net Assets 2022: $2,697,2652022Assets 2023: $2,704,968Liabilities 2023: $0Net Assets 2023: $2,704,9682023Assets 2024: $2,760,330Liabilities 2024: $0Net Assets 2024: $2,760,3302024Assets 2025: $2,868,685Liabilities 2025: $0Net Assets 2025: $2,868,6852025

Highlighted filing

2025

Assets$2,868,685
Liabilities$0
Net Assets$2,868,685

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2020: $55,169Expenses 2020: $90,942Net Income 2020: -$35,7732020Revenue 2021: $122,314Expenses 2021: $70,406Net Income 2021: $51,9082021Revenue 2022: $107,472Expenses 2022: $137,344Net Income 2022: -$29,8722022Revenue 2023: $49,124Expenses 2023: $78,748Net Income 2023: -$29,6242023Revenue 2024: $141,738Expenses 2024: $86,376Net Income 2024: $55,3622024Revenue 2025: $212,350Expenses 2025: $193,474Net Income 2025: $18,8762025

Highlighted filing

2025

Revenue$212,350
Expenses$193,474
Net Income$18,876

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 24, 2026
Return Version
2025v4.0
Gross Receipts
$212,350
Mission and Program Overview

Mission

To provide decent and adequate interment for departed friends and relatives, and to maintain and beautify the cemetery as much as possible.

To provide professional and prompt burial services, maintain grounds (perpetual care) to everyone's satisfaction, and to keep records relative to the operation of a cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$874,852$1,012,492▲ $137,640
Investments Program Related$1,004,299$948,354▼ $55,945
Inventories for Sale or Use$857,650$865,100▲ $7,450
Cash and Non-Interest-Bearing Accounts$23,529$42,739▲ $19,210
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$2,760,330$2,868,685▲ $108,355
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,760,330$2,868,685▲ $108,355
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$2,760,330$2,868,685▲ $108,355
Total Liabilities and Net Assets / Fund Balance$2,760,330$2,868,685▲ $108,355

Asset Categories

AssetBook ValueDepreciationBasis
Land$576,000-$576,000
Buildings$262,000$0$262,000
Equipment$174,492$0$174,492
Investment Program Related Org$948,354--
Other Land Buildings$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Steve ProctorPresidentPT$15,281$15,281

Board Members and Trustees

NameTitle
J Scott HarrisBoard Member
Jay BusseBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$131,243
Program Service Revenue
$58,870
Investment Income
$37
Other Revenue
$22,200
All Other Contributions
$131,243
Change in Net Assets
$18,876
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$177,693
Salaries, Compensation, and Employee Benefits$15,781
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other---$149,869
Current Officers, Directors, Trustees, and Key Employees---$15,781
Insurance---$6,402
Occupancy---$4,882
Other Expenses---$2,193
Office Expenses---$1,552
Fees for Services Management---$829
Total Functional Expenses$0$0$0$193,474
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Owner of Busse's Excavating is Board Member Jay BusseBusse's Excavating digs the graves for burialNo$5,900

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
No
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

A copy of the form 990 is provided to each member of the board of trustees prior to submission of the return. The object of the review is to determine the appropriateness of responses and presentation made. The financial information is also reviewed to determine and appropriate budget for the coming year.

Form 990, Part VI, Section B, Line 15

The Board of Trustees at their annual meeting discuss the past years experiences and compensation of all officers and employees considering the time spent and level of responsibility.

Form 990, Part VI, Section C, Line 19

As a non-profit association, the Trustees make governance information available to the public upon written request as appropriate.

Filing and Contact Details

Filer

Filer Name
Waynetown Masonic Cemetery Association
EIN
35-0744230
Phone
7653661168
Address
9177 W US Hwy 136, Waynetown, IN 47990

Signing Officer

Name
Steve Proctor
Title
President
Phone
7653661168
Signed
2026-02-24

Organization Details

Principal Officer
Steve Proctor
Formed
1935
Legal Domicile
In
Voting Board Members
3
Independent Board Members
3
Employees
1
Volunteers
0
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 3B

Form 990, Part V, Line 3b - The cemetery has ground that will be used as expansion into cemetery lots as the need arises. The land is currently being cash rented as farmland.

Form 990, Part IX, Line 11G

Independent Contractor cost to dig graves, pour foundations, snow plowing, and construction of a new storage shed

Raw XML AppendixShowing 400 of 414 raw XML fields

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/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0262000
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0262000
IRS990ScheduleD/EquipmentGrp/BookValueAmt0174492
IRS990ScheduleD/EquipmentGrp/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0174492
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0948354
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0Edward Jones Investments
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/LandGrp/BookValueAmt0576000
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0576000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01012492
IRS990ScheduleD/TotalBookValueProgramRltdAmt0948354
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0Busse's Excavating
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Owner of Busse's Excavating is Board Member Jay Busse
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt05900
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Busse's Excavating digs the graves for burial
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990, Part V, Line 3b - The cemetery has ground that will be used as expansion into cemetery lots as the need arises. The land is currently being cash rented as farmland.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A copy of the form 990 is provided to each member of the board of trustees prior to submission of the return. The object of the review is to determine the appropriateness of responses and presentation made. The financial information is also reviewed to determine and appropriate budget for the coming year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Trustees at their annual meeting discuss the past years experiences and compensation of all officers and employees considering the time spent and level of responsibility.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3As a non-profit association, the Trustees make governance information available to the public upon written request as appropriate.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Independent Contractor cost to dig graves, pour foundations, snow plowing, and construction of a new storage shed
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part V, Line 3b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 11g
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02760330
IRS990/TotalAssetsEOYAmt02868685
IRS990/TotalAssetsGrp/BOYAmt02760330
IRS990/TotalAssetsGrp/EOYAmt02868685
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0131243
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0193474
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02760330
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02868685
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt071615
IRS990/TotalProgramServiceRevenueAmt058870
IRS990/TotalReportableCompFromOrgAmt015281
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt081107
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0212350
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02760330
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02868685
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd01
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08932 W US Hwy 136
IRS990/USAddress/CityNm0Waynetown
IRS990/USAddress/StateAbbreviationCd0IN
IRS990/USAddress/ZIPCd047990
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Steve Proctor
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum07653661168

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