Civic Intelligence

Brookside Cemetery Association of Lapel Ind

EIN 35-6032941 • 501(c)13 • Lapel, IN

Pub. 78 Eligible

Profile

Providing grave spaces, opening & closing spaces for the deceased, all income & expense are for providing these services and maintenance of the cemetery.

PO Box 427Lapel, IN 46051

n/A

Siviq Scores

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

Liabilities / Assets

78th percentile

0.00x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

81st percentile

0.01x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2023

Net Margin

63rd percentile

29%

Higher net margin than 63% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2023

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

501(c)13 • <$500k nonprofits • Source year 2023

Asset Growth

61st percentile

3.2%

Faster asset growth than 61% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

25th percentile

-21%

Faster revenue growth than 25% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets78th percentile

Assets

Up

$400,616

Up $12,264 (+3.2%) from 2022

Liabilities

Down

$589

Down $972 (-62%) from 2022

Net Assets

Up

$400,027

Up $13,236 (+3.4%) from 2022

Operations
Liabilities / Revenue81st percentileNet Margin63rd percentile

Revenue

Down

$45,674

Down $11,937 (-21%) from 2022

Expenses

Down

$32,438

Down $10,436 (-24%) from 2022

Net Income

Down

$13,236

Down $1,501 (-10%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth61st percentile

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

$600K$400K$200K$0Assets 2021: $373,352Liabilities 2021: $1,297Net Assets 2021: $372,0552021Assets 2022: $388,352Liabilities 2022: $1,561Net Assets 2022: $386,7912022Assets 2023: $400,616Liabilities 2023: $589Net Assets 2023: $400,0272023

Highlighted filing

2023

Assets$400,616
Liabilities$589
Net Assets$400,027
Open 2023 Filing

Operations Trend

Revenue Growth25th percentile

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

$80K$60K$40K$20K$0Revenue 2021: $66,599Expenses 2021: $53,973Net Income 2021: $12,6262021Revenue 2022: $57,611Expenses 2022: $42,874Net Income 2022: $14,7372022Revenue 2023: $45,674Expenses 2023: $32,438Net Income 2023: $13,2362023

Highlighted filing

2023

Revenue$45,674
Expenses$32,438
Net Income$13,236
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$400,616
Liabilities
$589
Net assets
$400,027
Revenue
$45,674
Expenses
$32,438
Net income
$13,236
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$4.01$0.01$4.00$0.46$0.32$0.13
2022Detailed filing. Detailed filing data is available for this year.$3.88$0.02$3.87$0.58$0.43$0.15
2021Detailed filing. Detailed filing data is available for this year.$3.73$0.01$3.72$0.67$0.54$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 25, 2024
Return Version
2023v5.0
Gross Receipts
$45,674
Mission and Program Overview

Mission

Providing grave spaces, opening & closing spaces for the deceased, all income & expense are for providing these services and maintenance of the cemetery.

Program Services

DescriptionGrantsExpenses
PROVIDING GRAVE SPACES, OPENING & CLOSING SPACES FOR THE DECEASED, ALL INCOME & EXPENSE ARE FOR PROVIDING THESE SERVICES AND MAINTENANCE OF THE CEMETERY.--
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SCOTT E HERSBERGERPresident-$0--
ROBERT MYERSVice Preside-$0--
ROSILYN UPTONSecretery-$0--
JAMES D TROUTMANTreasurer-$0--
JOYCE NUNLEYDirector-$0--
Filing and Contact Details

Filer

Filer Name
Brookside Cemetery Assn of Lapel in
EIN
35-6032941
Phone
7656068175
Address
PO BOX 427, LAPEL, IN 46051

Signing Officer

Name
James D Troutman
Title
Treasurer
Phone
7656068175
Signed
2024-10-25
Discuss with paid preparer
Yes

Preparer

Firm
Brugh CPA Group LLC
Address
45 N 10TH ST, NOBLESVILLE, IN 46060
Preparer
James D Troutman
Phone
3177734408
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses grave openings 4,650 utilities 461 office 35 insurance 2,917 depreciation 699 operating expense 4,500 total 13,262”

Form 990-ez, Part II, Line 24

“Inventories for sale or use 29,204 29,204 equipment 55,107 55,107 less accumulated depreciation 42,525 43,224 total 41,786 41,087”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 1,561 589”

Form 990-ez, Part III

“Providing grave spaces, opening & closing spaces for the deceased, all income & expense are for providing these services and maintenance of the cemetery.”

Raw XML Appendix111 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0JAMES D TROUTMAN
IRS990EZ/BooksInCareOfDetail/PhoneNum07656068175
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 905
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LAPEL
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd046051
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0346566
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0359529
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt013236
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0388352
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0400616
IRS990EZ/GrossReceiptsAmt045674
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt07196
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0386791
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0400027
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0386791
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0400027
IRS990EZ/OccupancyRentUtltsAndMaintAmt08036
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt24.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt34.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SCOTT E HERSBERGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ROBERT MYERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ROSILYN UPTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JAMES D TROUTMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JOYCE NUNLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETERY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt041786
IRS990EZ/OtherAssetsTotalDetail/EOYAmt041087
IRS990EZ/OtherExpensesTotalAmt013262
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDING GRAVE SPACES, OPENING & CLOSING SPACES FOR THE DECEASED, ALL INCOME & EXPENSE ARE FOR PROVIDING THESE SERVICES AND MAINTENANCE OF THE CEMETERY.
IRS990EZ/ProgramServiceRevenueAmt038478
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDING GRAVE SPACES, OPENING & CLOSING SPACES FOR THE DECEASED, ALL INCOME & EXPENSE ARE FOR PROVIDING THESE SERVICES AND MAINTENANCE OF THE CEMETERY.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt011140
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IN
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01561
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0589
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt032438
IRS990EZ/TotalRevenueAmt045674
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES GRAVE OPENINGS 4,650 UTILITIES 461 OFFICE 35 INSURANCE 2,917 DEPRECIATION 699 OPERATING EXPENSE 4,500 TOTAL 13,262
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INVENTORIES FOR SALE OR USE 29,204 29,204 EQUIPMENT 55,107 55,107 LESS ACCUMULATED DEPRECIATION 42,525 43,224 TOTAL 41,786 41,087
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,561 589
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROVIDING GRAVE SPACES, OPENING & CLOSING SPACES FOR THE DECEASED, ALL INCOME & EXPENSE ARE FOR PROVIDING THESE SERVICES AND MAINTENANCE OF THE CEMETERY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES D TROUTMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07656068175
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BROOKSIDE CEMETERY ASSN OF LAPEL IN
ReturnHeader/Filer/BusinessNameControlTxt0BROO
ReturnHeader/Filer/EIN0356032941
ReturnHeader/Filer/PhoneNum07656068175
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 427
ReturnHeader/Filer/USAddress/CityNm0LAPEL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046051
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271717048
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRUGH CPA GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt045 N 10TH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NOBLESVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046060
ReturnHeader/PreparerPersonGrp/PhoneNum03177734408
ReturnHeader/PreparerPersonGrp/PreparationDt02024-10-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES D TROUTMAN
ReturnHeader/ReturnTs02024-11-04T09:40:49-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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