Civic Intelligence

Crownland Cemetery Association

EIN 35-6012779 • 501(c)13 • Muncie, IN

Profile

Endowment trust created for the perpetual care of crownland cemetery assn

200 East Jackson StreetMuncie, IN 47305

n/A

Siviq Scores

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

Liabilities / Assets

76th percentile

0.00x

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

501(c)13 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.00x

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

501(c)13 • <$500k nonprofits • Source year 2024

Net Margin

34th percentile

-2.8%

Higher net margin than 34% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Top Officer Pay

94th percentile

$10,891

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 15.8% of source-year revenue.

501(c)13 • <$500k nonprofits • Source year 2024

Asset Growth

37th percentile

-0.4%

Faster asset growth than 37% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

54th percentile

8.7%

Faster revenue growth than 54% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$495,062

Down $1,951 (-0.4%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$495,062

Down $1,951 (-0.4%) from 2023

Operations
Liabilities / Revenue76th percentileNet Margin34th percentile

Revenue

Up

$68,989

Up $5,499 (+8.7%) from 2023

Expenses

Up

$70,908

Up $46,070 (+185%) from 2023

Net Income

Down

-$1,919

Down $40,571 (-105%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth37th percentile

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

$600K$400K$200K$0Assets 2023: $497,013Liabilities 2023: $0Net Assets 2023: $497,0132023Assets 2024: $495,062Liabilities 2024: $0Net Assets 2024: $495,0622024

Highlighted filing

2024

Assets$495,062
Liabilities$0
Net Assets$495,062
Open 2024 Filing

Operations Trend

Revenue Growth54th percentile

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

$80K$60K$40K$20K$0-$20KRevenue 2023: $63,490Expenses 2023: $24,838Net Income 2023: $38,6522023Revenue 2024: $68,989Expenses 2024: $70,908Net Income 2024: -$1,9192024

Highlighted filing

2024

Revenue$68,989
Expenses$70,908
Net Income-$1,919
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$495,062
Liabilities
$0
Net assets
$495,062
Revenue
$68,989
Expenses
$70,908
Net income
-$1,919
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.95$0.00$4.95$0.69$0.71$0.02
2023Detailed filing. Detailed filing data is available for this year.$4.97$0.00$4.97$0.63$0.25$0.39
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jan 6, 2026
Return Version
2024v5.2
Gross Receipts
$213,654
Mission and Program Overview

Mission

Endowment trust created for the perpetual care of crownland cemetery assn

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$497,013$495,062▼ $1,951
Investments in Publicly Traded Securities$453,699$478,412▲ $24,713
Savings and Temporary Cash Investments$42,636$16,369▼ $26,267
Cash and Non-Interest-Bearing Accounts$329--
Accounts Receivable$349$281▼ $68
Total Assets$497,013$495,062▼ $1,951
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$497,013$495,062▼ $1,951
Total Liabilities and Net Assets / Fund Balance$497,013$495,062▼ $1,951
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleBaseTotal
1Trustee$10,891$10,891
Revenue and Support

Revenue Composition

Contributions and Grants
$22,973
Program Service Revenue
$0
Investment Income
$46,016
Other Revenue
$0
All Other Contributions
$22,973
Change in Net Assets
$-1,919
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$57,985
Salaries, Compensation, and Employee Benefits$10,891
Other Expenses$2,032
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$57,985--$57,985
Current Officers, Directors, Trustees, and Key Employees-$10,891-$10,891
Fees for Services Accounting-$1,980-$1,980
Fees for Services Other-$52-$52
Total Functional Expenses$57,985$12,923$0$70,908
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Crownland Cemetery AssociationNoblesville, IN--$57,985
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 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

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8A

“The organization follows the same policies as the Institutional Trustee, First Merchants Bank”

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8B

“The organization follows the same policies as the Institutional Trustee, First Merchants Bank”

Form 990, Page 6, Part VI, Line 11-description of Process for Review

“The institutional trustee reviews a copy of form 990 prior to filing and provides a copy to the board of directors after filing.”

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12C

“The organization follows the same policies as the Institutional Trustee, First Merchants Bank”

Form 990, Page 6, Part VI, Line 19

“Upon Request”

Filing and Contact Details

Filer

Filer Name
Crowland Cemetery Association 00a039
EIN
35-6012779
Phone
7657471500
Address
200 EAST JACKSON STREET, MUNCIE, IN 47305

Signing Officer

Name
First Merchant Pwa
Title
Fid. Tax Mgr
Phone
7657471500
Signed
2026-01-06
Discuss with paid preparer
Yes

Organization Details

Formed
2001
Legal Domicile
In
Voting Board Members
1
Independent Board Members
1
Employees
0

Preparer

Firm
Ksm Business Services Inc
Address
PO BOX 40857, Indianapolis, IN 46240
Preparer
Casse Tate
Phone
3175802000
Supplemental Narrative

Additional Explanations

Explanation for Form 990, Part XI, Line 9

“ACCRUED INTEREST PAID”

Raw XML Appendix266 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/AllOtherContributionsAmt022973
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0FIRST MERCHANTS PRIVATE
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt0WEALTH ADVISORS
IRS990/BooksInCareOfDetail/PhoneNum07657471500
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0200 EAST JACKSON STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0MUNCIE
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IRS990/CompensationFromOtherSrcsInd0false
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IRS990/CYOtherExpensesAmt02032
IRS990/CYOtherRevenueAmt00
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IRS990/DescribedInSection501c3Ind0false
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IRS990/EmployeeCnt00
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IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01980
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IRS990/ForeignActivitiesInd0false
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.0
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02001
IRS990/FormerOfcrEmployeesListedInd0false
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IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt027243
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt01
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IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt057985
IRS990/GrantsToDomesticOrgsGrp/TotalAmt057985
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0171908
IRS990/GrossReceiptsAmt0213654
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InvestmentIncomeGrp/ExclusionAmt018773
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt018773
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0453699
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0478412
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0144665
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0ENDOWMENT TRUST CREATED FOR THE PERPETUAL CARE OF CROWNLAND CEMETERY ASSN
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0497013
IRS990/NetAssetsOrFundBalancesEOYAmt0495062
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt027243
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt027243
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-32
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt014508
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt013208
IRS990/PYInvestmentIncomeAmt048982
IRS990/PYOtherExpensesAmt02013
IRS990/PYRevenuesLessExpensesAmt038652
IRS990/PYSalariesCompEmpBnftPaidAmt09617
IRS990/PYTotalExpensesAmt024838
IRS990/PYTotalRevenueAmt063490
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-1919
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
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IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0497013
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt042636
IRS990/SavingsAndTempCashInvstGrp/EOYAmt016369
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt057985
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IRS990ScheduleI/RecipientTable/RecipientEIN0350255925
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01776 MONUMENT STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0NOBLESVILLE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd046060
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0FMV
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IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The organization follows the same policies as the Institutional Trustee, First Merchants Bank
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization follows the same policies as the Institutional Trustee, First Merchants Bank
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE INSTITUTIONAL TRUSTEE REVIEWS A COPY OF FORM 990 PRIOR TO FILING AND PROVIDES A COPY TO THE BOARD OF DIRECTORS AFTER FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The organization follows the same policies as the Institutional Trustee, First Merchants Bank
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Upon Request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ACCRUED INTEREST PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5EXPLANATION FOR FORM 990, PART XI, LINE 9
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IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0FID. TAX MGR
ReturnHeader/BusinessOfficerGrp/PhoneNum07657471500
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CROWLAND CEMETERY ASSOCIATION 00A039
ReturnHeader/Filer/BusinessNameControlTxt0CROW
ReturnHeader/Filer/EIN0356012779
ReturnHeader/Filer/PhoneNum07657471500
ReturnHeader/Filer/USAddress/AddressLine1Txt0200 EAST JACKSON STREET
ReturnHeader/Filer/USAddress/CityNm0MUNCIE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd047305
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0352123203
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KSM BUSINESS SERVICES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 40857
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Indianapolis
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046240
ReturnHeader/PreparerPersonGrp/PhoneNum03175802000
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CASSE TATE
ReturnHeader/ReturnTs02026-01-06T11:01:24-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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