Civic Intelligence

Mount Pleasant Cemetary Association

990 • Fiscal year 2024 • EIN 35-1082575

Jan 01, 2024 to Dec 31, 2024 • Filed on Aug 26, 2025

Organization Profile
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

88th percentile

0.02x

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

2024 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

89th percentile

0.13x

Higher debt load relative to revenue than 89% of similar nonprofits.

2024 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2024

Net Margin

72nd percentile

44%

Higher net margin than 72% of similar nonprofits.

2024 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2024

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.

2024 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2024

Asset Growth

82nd percentile

10%

Faster asset growth than 82% of similar nonprofits.

2024 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

25th percentile

-13%

Faster revenue growth than 25% of similar nonprofits.

2024 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets88th percentile

Assets

Up

$940,175

Up $87,335 (+10%) from 2023

Net Assets

Up

$919,783

Up $66,943 (+7.8%) from 2023

Liabilities

Up

$20,392

Up $20,392 from 2023

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin72nd percentile

Revenue

Down

$153,140

Down $23,217 (-13%) from 2023

Expenses

Down

$86,197

Down $18,618 (-18%) from 2023

Net Income

Down

$66,943

Down $4,599 (-6.4%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth82nd percentile

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

2024

Assets$940,175
Liabilities$20,392
Net Assets$919,783
Open 2024 Filing

Operations Trend

Revenue Growth25th percentile

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

2024

Revenue$153,140
Expenses$86,197
Net Income$66,943
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 26, 2025
Return Version
2024v5.0
Gross Receipts
$153,140
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$836,208$848,642▲ $12,434
Cash and Non-Interest-Bearing Accounts$2,822$77,723▲ $74,901
Land, Buildings, and Equipment, Net$13,810$13,810→ $0
Total Assets$852,840$940,175▲ $87,335
Liabilities
Other Liabilities-$20,392-
Total Liabilities$0$20,392▲ $20,392
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$852,840$919,783▲ $66,943
Total Net Assets Fund Balance$852,840$919,783▲ $66,943
Total Liabilities and Net Assets / Fund Balance$852,840$940,175▲ $87,335

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$13,810-$13,810
Compensation and Service Providers
Top Officer Pay68th percentile

Board Members and Trustees

NameTitle
Kent R PalmerDirector
Kerry PalmerDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$153,090
Investment Income
$50
Other Revenue
$0
Change in Net Assets
$66,943
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$86,197
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
Other Expenses$2,500--$2,500
Fees for Services Accounting-$1,500-$1,500
All Other Expenses$708$119-$827
Insurance-$265-$265
Total Functional Expenses$84,313$1,884$0$86,197
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Southlawn$20,392
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
2025-08-26
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
Raw XML Appendix249 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.

Path#Value
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IRS990/AllOtherExpensesGrp/ProgramServicesAmt0708
IRS990/AllOtherExpensesGrp/TotalAmt0827
IRS990/AnnualDisclosureCoveredPrsnInd0false
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IRS990/BooksInCareOfDetail/PersonNm0KENT R PALMER
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IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/CYOtherRevenueAmt00
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IRS990/CYSalariesCompEmpBnftPaidAmt00
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IRS990/CYTotalFundraisingExpenseAmt00
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IRS990/DescribedInSection501c3Ind0false
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IRS990/DonorRstrOrQuasiEndowmentsInd0false
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IRS990/EmployeeCnt00
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IRS990/FeesForServicesAccountingGrp/TotalAmt01500
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/FormationYr01940
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IRS990/GoverningBodyVotingMembersCnt02
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0153140
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt0265
IRS990/InsuranceGrp/TotalAmt0265
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt050
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt050
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt013810
IRS990/LandBldgEquipBasisNetGrp/EOYAmt013810
IRS990/LandBldgEquipCostOrOtherBssAmt013810
IRS990/LegalDomicileStateCd0IN
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0PROVIDE BURIAL SPACES. OPENING AND CLOSING GRAVES, AND SITE CARE
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0852840
IRS990/NetAssetsOrFundBalancesEOYAmt0919783
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0852840
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0919783
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/ProgramServicesAmt121780
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IRS990/OtherExpensesGrp/ProgramServicesAmt32500
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IRS990/OtherExpensesGrp/TotalAmt121780
IRS990/OtherExpensesGrp/TotalAmt26135
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IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0KENT R PALMER
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/Desc1SALE OF GRAVE SITES
IRS990/ProgramServiceRevenueGrp/Desc2SALES TAX COLLECTED & REMITTE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt092515
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2-103
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IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt012048
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IRS990/PYRevenuesLessExpensesAmt071542
IRS990/PYTotalExpensesAmt0104815
IRS990/PYTotalRevenueAmt0176357
IRS990/ReconcilationRevenueExpnssAmt066943
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0836208
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IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt013810
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt013810
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt013810
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IRS990/SchoolOperatingInd0false
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalEmployeeCnt00
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IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KENT R PALMER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05742892848
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-26
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ReturnHeader/Filer/BusinessNameControlTxt0MOUN
ReturnHeader/Filer/EIN0351082575
ReturnHeader/Filer/PhoneNum05742892848
ReturnHeader/Filer/USAddress/AddressLine1Txt02528 MISHAWAKA AVE
ReturnHeader/Filer/USAddress/CityNm0SOUTH BEND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd0466152252
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351550698
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SOUTH BEND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0466141728
ReturnHeader/PreparerPersonGrp/PhoneNum05742918400
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES G SHAFER CPA
ReturnHeader/ReturnTs02025-09-07T10:58:54-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$940,175
Liabilities
$20,392
Net assets
$919,783
Revenue
$153,140
Expenses
$86,197
Net income
$66,943
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.40$0.20$9.20$1.53$0.86$0.67
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.53$0.00$8.53$1.76$1.05$0.72
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.86$0.04$7.81$1.29$1.29$0.00
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.64$0.00$7.64$1.38$0.00$1.37
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.94$0.04$6.90$1.38$0.83$0.55