Civic Intelligence

Mount Pleasant Cemetary Association

990 • Fiscal year 2023 • EIN 35-1082575

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 08, 2024

2528 Mishawaka AveSouth Bend, IN 46615-2252

(574) 289-2848

Siviq Scores

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

Liabilities / Assets

68th percentile

0.00x

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

2023 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

68th percentile

0.00x

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

2023 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2023

Net Margin

72nd percentile

41%

Higher net margin than 72% of similar nonprofits.

2023 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

68th percentile

$0

Higher top officer pay than 68% of similar nonprofits.

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

2023 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2023

Asset Growth

77th percentile

8.5%

Faster asset growth than 77% of similar nonprofits.

2023 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

77th percentile

37%

Faster revenue growth than 77% of similar nonprofits.

2023 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$852,840

Up $67,162 (+8.5%) from 2022

Net Assets

Up

$852,840

Up $71,542 (+9.2%) from 2022

Liabilities

Down

$0

Down $4,380 (-100%) from 2022

Revenue

Up

$176,357

Up $47,787 (+37%) from 2022

Expenses

Down

$104,815

Down $23,755 (-18%) from 2022

Net Income

Up

$71,542

Up $71,542 from 2022

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2020: $694,409Liabilities 2020: $4,380Net Assets 2020: $690,0292020Assets 2021: $764,191Liabilities 2021: $0Net Assets 2021: $764,1912021Assets 2022: $785,678Liabilities 2022: $4,380Net Assets 2022: $781,2982022Assets 2023: $852,840Liabilities 2023: $0Net Assets 2023: $852,8402023Assets 2024: $940,175Liabilities 2024: $20,392Net Assets 2024: $919,7832024

Highlighted filing

2023

Assets$852,840
Liabilities$0
Net Assets$852,840

Operations Trend

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

$200K$150K$100K$50K$0Revenue 2020: $138,003Expenses 2020: $82,636Net Income 2020: $55,3672020Revenue 2021: $137,661Expenses 2021: $265Net Income 2021: $137,3962021Revenue 2022: $128,570Expenses 2022: $128,570Net Income 2022: $02022Revenue 2023: $176,357Expenses 2023: $104,815Net Income 2023: $71,5422023Revenue 2024: $153,140Expenses 2024: $86,197Net Income 2024: $66,9432024

Highlighted filing

2023

Revenue$176,357
Expenses$104,815
Net Income$71,542
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 8, 2024
Return Version
2023v5.0
Gross Receipts
$176,357
Mission and Program Overview

Mission

Provide burial spaces / follow up care lwan care snow removal trash removal upkeep of driveways and signs

Provide burial spaces. Opening and closing graves, and site care

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$777,624$836,208▲ $58,584
Land, Buildings, and Equipment, Net-$13,810-
Cash and Non-Interest-Bearing Accounts$8,054$2,822▼ $5,232
Total Assets$785,678$852,840▲ $67,162
Liabilities
Accounts Payable and Accrued Expenses$4,380--
Total Liabilities$4,380$0▼ $4,380
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$781,298$852,840▲ $71,542
Total Net Assets Fund Balance$781,298$852,840▲ $71,542
Total Liabilities and Net Assets / Fund Balance$785,678$852,840▲ $67,162

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$13,810-$13,810
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kent R PalmerDirector
Kerry PalmerDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$164,309
Investment Income
$12,048
Other Revenue
$0
Change in Net Assets
$71,542
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$104,815
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$8,872$37-$8,909
Other Expenses$8,550--$8,550
Fees for Services Accounting-$525-$525
Office Expenses-$469-$469
Insurance-$265-$265
Total Functional Expenses$103,519$1,296$0$104,815
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
No
Backup withholding compliance
No
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
No
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

Upon request, copy of 990 provided

Filing and Contact Details

Filer

Filer Name
Mount Pleasant Cemetery Association
EIN
35-1082575
Phone
5742892848
Address
2528 MISHAWAKA AVE, SOUTH BEND, IN 46615-2252

Signing Officer

Name
Kent R Palmer
Title
Director
Phone
5742892848
Signed
2024-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kent R Palmer
Formed
1940
Legal Domicile
In
Voting Board Members
2
Independent Board Members
0
Employees
0

Preparer

Firm
Robert Stephens & Co Pc
Address
3502 S MICHIGAN ST, SOUTH BEND, IN 46614-1728
Preparer
James G Shafer CPA
Phone
5742918400
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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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