Civic Intelligence

Bethany Cemetery Foundation

990 • Fiscal year 2023 • EIN 35-2092866

Jan 01, 2023 to Dec 31, 2023 • Filed on Apr 22, 2024

711 Main Street P O Box 810Jasper, IN 47546-0810

(812) 437-7308

Siviq Scores

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

Liabilities / Assets

48th percentile

0.00x

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

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

48th percentile

0.00x

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

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Net Margin

5th percentile

-71%

Higher net margin than 5% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

57th percentile

$0

Higher top officer pay than 57% of similar nonprofits.

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

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Asset Growth

13th percentile

-2.7%

Faster asset growth than 13% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

10th percentile

-42%

Faster revenue growth than 10% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$1,358,964

Down $37,114 (-2.7%) from 2022

Net Assets

Down

$1,358,964

Down $37,114 (-2.7%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue

Down

$52,401

Down $37,603 (-42%) from 2022

Expenses

Up

$89,517

Up $17,253 (+24%) from 2022

Net Income

Down

-$37,116

Down $54,856 (-309%) from 2022

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 2019: $1,136,155Liabilities 2019: $0Net Assets 2019: $1,136,1552019Assets 2020: $1,394,554Liabilities 2020: $0Net Assets 2020: $1,394,5542020Assets 2021: $1,378,490Liabilities 2021: $0Net Assets 2021: $1,378,4902021Assets 2022: $1,396,078Liabilities 2022: $0Net Assets 2022: $1,396,0782022Assets 2023: $1,358,964Liabilities 2023: $0Net Assets 2023: $1,358,9642023Assets 2024: $1,337,007Liabilities 2024: $0Net Assets 2024: $1,337,0072024

Highlighted filing

2023

Assets$1,358,964
Liabilities$0
Net Assets$1,358,964

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2019: $58,467Expenses 2019: $32,796Net Income 2019: $25,6712019Revenue 2020: $316,573Expenses 2020: $58,057Net Income 2020: $258,5162020Revenue 2021: $72,416Expenses 2021: $88,441Net Income 2021: -$16,0252021Revenue 2022: $90,004Expenses 2022: $72,264Net Income 2022: $17,7402022Revenue 2023: $52,401Expenses 2023: $89,517Net Income 2023: -$37,1162023Revenue 2024: $93,497Expenses 2024: $115,263Net Income 2024: -$21,7662024

Highlighted filing

2023

Revenue$52,401
Expenses$89,517
Net Income-$37,116
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Apr 22, 2024
Return Version
2023v5.0
Gross Receipts
$239,826
Mission and Program Overview

Mission

Maintain, manage, operate, develop, improve, beautify, preserve, and care for bethany cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,396,078$1,358,964▼ $37,114
Total Assets$1,396,078$1,358,964▼ $37,114
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,396,078$1,358,964▼ $37,114
Total Net Assets Fund Balance$1,396,078$1,358,964▼ $37,114
Total Liabilities and Net Assets / Fund Balance$1,396,078$1,358,964▼ $37,114
Compensation and Service Providers

Board Members and Trustees

NameTitle
-Trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$36,443
Investment Income
$15,958
Other Revenue
$0
Change in Net Assets
$-37,116
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$40,348
Grants and Similar Amounts Paid$30,000
Salaries, Compensation, and Employee Benefits$19,169
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management-$39,736-$39,736
Grants to Domestic Orgs$30,000--$30,000
Current Officers, Directors, Trustees, and Key Employees-$19,169-$19,169
Fees for Services Accounting-$400-$400
Fees for Services Other-$212-$212
Total Functional Expenses$30,000$59,517$0$89,517
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
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
No
Other officer compensation reviewed
No
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, Page 6, Part VI, Line 11-description of Process for Review

Form 990 is reviewed by a tax officer of the trustee

Form 990, Page 6, Part VI, Line 18

Forms are available upon written request to the organization

Form 990, Page 6, Part VI, Line 19

A copy of the form is available upon request to the organization

Filing and Contact Details

Filer

Filer Name
Bethany Cemetery Fdn
EIN
35-2092866
Phone
8124377308
Address
711 MAIN STREET P O BOX 810, JASPER, IN 47546-0810

Signing Officer

Name
German American Bank
Title
Trustee
Phone
8124377308
Signed
2024-04-22
Discuss with paid preparer
Yes

Organization Details

Formed
1999
Legal Domicile
In
Voting Board Members
0
Independent Board Members
0
Employees
0

Preparer

Firm
Trust Processing Solutions
Address
PO BOX 894, MILFORD, OH 45150-0894
Preparer
Doug Hart
Phone
5137748805
Supplemental Narrative

Additional Explanations

Explanation for Form 990, Part XI, Line 9

Rounding 11, transaction reversal -163

Raw XML Appendix245 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/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0GERMAN AMERICAN BANK
IRS990/BooksInCareOfDetail/PhoneNum08124377308
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0711 MAIN STREET PO BOX 810
IRS990/BooksInCareOfDetail/USAddress/CityNm0JASPER
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
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IRS990/CYContributionsGrantsAmt00
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IRS990/CYOtherExpensesAmt040348
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt036443
IRS990/CYRevenuesLessExpensesAmt0-37116
IRS990/CYSalariesCompEmpBnftPaidAmt019169
IRS990/CYTotalExpensesAmt089517
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IRS990/DescribedInSection501c3Ind0false
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IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0212
IRS990/FeesForServicesOtherGrp/TotalAmt0212
IRS990/ForeignActivitiesInd0false
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IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd0X
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01999
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt014812
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt00
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt030000
IRS990/GrantsToDomesticOrgsGrp/TotalAmt030000
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0202237
IRS990/GrossReceiptsAmt0239826
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt01146
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt01146
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01396078
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01358964
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0IN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0187425
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0MAINTAIN, MANAGE, OPERATE, DEVELOP, IMPROVE, BEAUTIFY, PRESERVE, AND CARE FOR BETHANY CEMETERY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01396078
IRS990/NetAssetsOrFundBalancesEOYAmt01358964
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt014812
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01396078
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt02
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
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IRS990/ProgramServiceRevenueGrp/Desc0ABBOTT LABS COM
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IRS990/ProgramServiceRevenueGrp/ExclusionAmt0352
IRS990/ProgramServiceRevenueGrp/ExclusionAmt1292
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IRS990/ProgramServiceRevenueGrp/ExclusionAmt3406
IRS990/ProgramServiceRevenueGrp/ExclusionAmt4498
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3406
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4498
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt030000
IRS990/PYInvestmentIncomeAmt057602
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IRS990/PYSalariesCompEmpBnftPaidAmt019699
IRS990/PYTotalExpensesAmt072264
IRS990/PYTotalRevenueAmt090004
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-37116
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY A TAX OFFICER OF THE TRUSTEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORMS ARE AVAILABLE UPON WRITTEN REQUEST TO THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE FORM IS AVAILABLE UPON REQUEST TO THE ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ROUNDING 11, TRANSACTION REVERSAL -163
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3EXPLANATION FOR FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
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ReturnHeader/BusinessOfficerGrp/SignatureDt02024-04-22
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ReturnHeader/Filer/BusinessNameControlTxt0BETH
ReturnHeader/Filer/EIN0352092866
ReturnHeader/Filer/PhoneNum08124377308
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ReturnHeader/PreparerPersonGrp/PreparationDt02024-04-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DOUG HART
ReturnHeader/ReturnTs02024-05-06T15:01:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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