Civic Intelligence

Marshall Cemetery Association

EIN 36-4503101 • 501(c)13 • Spokane, WA

Profile

Maintain and operate a cemetery.

12011 S Austin RdSpokane, WA 99224

www.marshallcemetery.com

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

29th percentile

-12%

Higher net margin than 29% of similar nonprofits.

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

Top Officer Pay

94th percentile

$8,513

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 37.1% of source-year revenue.

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

Asset Growth

19th percentile

-5.3%

Faster asset growth than 19% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

40th percentile

-4.8%

Faster revenue growth than 40% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2022 to 2024

Assets

Down

$82,580

Down $2,855 (-3.3%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$82,580

Down $2,855 (-3.3%) from 2023

Revenue

Up

$22,940

Up $4,191 (+22%) from 2023

Expenses

Up

$25,794

Up $351 (+1.4%) from 2023

Net Income

Up

-$2,854

Up $3,840 (+57%) from 2023

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2010: $157,582Net Assets 2010: $157,5822010Assets 2011: $158,425Net Assets 2011: $158,4252011Assets 2012: $157,021Liabilities 2012: $0Net Assets 2012: $157,0212012Assets 2013: $114,137Liabilities 2013: $0Net Assets 2013: $114,1372013Assets 2014: $110,114Liabilities 2014: $0Net Assets 2014: $110,1142014Assets 2015: $78,767Liabilities 2015: $0Net Assets 2015: $78,7672015Assets 2016: $80,092Liabilities 2016: $0Net Assets 2016: $80,0922016Assets 2017: $63,206Liabilities 2017: $0Net Assets 2017: $63,2062017Assets 2018: $65,059Liabilities 2018: $0Net Assets 2018: $65,0592018Assets 2019: $72,284Liabilities 2019: $0Net Assets 2019: $72,2842019Assets 2020: $72,170Net Assets 2020: $72,1702020Assets 2021: $92,414Net Assets 2021: $92,4142021Assets 2022: $92,129Net Assets 2022: $92,1292022Assets 2023: $85,435Net Assets 2023: $85,4352023Assets 2024: $82,580Net Assets 2024: $82,5802024

Highlighted filing

2024

Assets$82,580
Liabilities-
Net Assets$82,580

Operations Trend

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

$60K$40K$20K$0-$20KRevenue 2010: $23,446Expenses 2010: $21,514Net Income 2010: $1,9322010Revenue 2011: $20,397Expenses 2011: $19,554Net Income 2011: $8432011Revenue 2012: $17,816Expenses 2012: $18,389Net Income 2012: -$5732012Revenue 2013: $5,679Expenses 2013: $18,563Net Income 2013: -$12,8842013Revenue 2014: $19,442Expenses 2014: $23,465Net Income 2014: -$4,0232014Revenue 2015: $19,122Expenses 2015: $26,880Net Income 2015: -$7,7582015Revenue 2016: $20,180Expenses 2016: $18,855Net Income 2016: $1,3252016Revenue 2017: $22,963Expenses 2017: $19,849Net Income 2017: $3,1142017Revenue 2018: $16,453Expenses 2018: $14,600Net Income 2018: $1,8532018Revenue 2019: $25,005Expenses 2019: $17,780Net Income 2019: $7,2252019Revenue 2020: $18,199Expenses 2020: $18,313Net Income 2020: -$1142020Revenue 2021: $43,903Expenses 2021: $23,659Net Income 2021: $20,2442021Revenue 2022: $25,338Expenses 2022: $25,623Net Income 2022: -$2852022Revenue 2023: $18,749Expenses 2023: $25,443Net Income 2023: -$6,6942023Revenue 2024: $22,940Expenses 2024: $25,794Net Income 2024: -$2,8542024

Highlighted filing

2024

Revenue$22,940
Expenses$25,794
Net Income-$2,854

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.83$0.83$0.23$0.26$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.85$0.85$0.19$0.25$0.07
2022Detailed filing. Detailed filing data is available for this year.$0.92$0.92$0.25$0.26$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.92$0.92$0.44$0.24$0.20
2020Detailed filing. Detailed filing data is available for this year.$0.72$0.72$0.18$0.18$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.72$0.00$0.72$0.25$0.18$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.65$0.00$0.65$0.16$0.15$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.63$0.00$0.63$0.23$0.20$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.20$0.19$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$0.19$0.27$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.10$0.19$0.23$0.04
2013Detailed filing. Detailed filing data is available for this year.$1.14$0.00$1.14$0.06$0.19$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$0.00$1.57$0.18$0.18$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$1.58$0.20$0.20$0.01
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$1.58$0.23$0.22$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 17, 2025
Return Version
2024v5.0
Gross Receipts
$22,940
Mission and Program Overview

Mission

Maintain and operate a cemetery.

Program Services

DescriptionGrantsExpenses
MAINTAIN AND OPERATE A CEMETERY.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
NATHAN DRAKEDirector-$8,513-$8,513
HELEN HOHRMANSecretary/Tr-$3,600-$3,600
RONALD J MINDRUPPresident &-$3,370-$3,370
KATHLEEN SULLIVANVice Preside-$0--
DIANE SULLIVANDirector-$0--
Filing and Contact Details

Filer

Filer Name
Marshall Cemetery Association
EIN
36-4503101
Phone
5094489001
Address
12011 S AUSTIN RD, SPOKANE, WA 99224

Signing Officer

Name
Helen Hohrman
Title
Secretary/treasurer
Phone
5099534553
Signed
2025-11-17
Discuss with paid preparer
Yes

Preparer

Firm
David Green CPA Pllc
Address
528 E SPOKANE FALLS BLVD STE 501, SPOKANE, WA 99202-5050
Preparer
David Green CPA
Phone
5098503740
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

Expenses fuel 95 insurance 1,683 rentals - port-a-potty 491 software expense 1,200 supplies & parts 1,611 utilities 637 website expense 288 non-investment depreciation 4,306 total 10,311

Form 990-ez, Part II, Line 24

Mowers 2,320 2,320 less accumulated depreciation 2,320 2,320 mowers (3) 2,618 2,618 less accumulated depreciation 2,618 2,618 benches (3) 1,079 1,079 less accumulated depreciation 1,079 1,079 mowers (3) 2,337 2,337 less accumulated depreciation 2,337 2,337 370 tons of gravel 6,660 6,660 less accumulated depreciation 2,831 3,164 folding chairs (8) 173 173 less accumulated depreciation 153 173 gravel grader 1,336 1,336 less accumulated depreciation 1,049 1,240 benches (2) 425 425 less accumulated depreciation 234 277 flag 129 129 less accumulated depreciation 101 119 solar light 49 49 less accumulated depreciation 39 46 grader drag attachment 164 164 less accumulated depreciation 129 152 central premix 410 410 less accumulated depreciation 322 381 brushcutter 497 497 less accumulated depreciation 261 332 riding mower 2,657 2,657 less accumulated depreciation 1,392 1,771 tractor (net) 13,500 13,500 less accumulated depreciation 5,304 7,232 utility trailer 760 760 less accumulated depreciation 281 389 total 14,664 11,484

Raw XML Appendix105 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/PersonNm0HELEN HOHRMAN
IRS990EZ/BooksInCareOfDetail/PhoneNum05094489001
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt012011 S AUSTIN RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SPOKANE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd099224
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt043366
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt043415
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt020040
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-2854
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt085434
IRS990EZ/Form990TotalAssetsGrp/EOYAmt082580
IRS990EZ/GrossReceiptsAmt022940
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt050
IRS990EZ/LandAndBuildingsGrp/BOYAmt027404
IRS990EZ/LandAndBuildingsGrp/EOYAmt027681
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt085434
IRS990EZ/NetAssetsOrFundBalancesEOYAmt082580
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt085434
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt082580
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt03370
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt33600
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt48513
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0RONALD J MINDRUP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KATHLEEN SULLIVAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DIANE SULLIVAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3HELEN HOHRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4NATHAN DRAKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT &
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY/TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt014664
IRS990EZ/OtherAssetsTotalDetail/EOYAmt011484
IRS990EZ/OtherExpensesTotalAmt010311
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0MAINTAIN AND OPERATE A CEMETERY.
IRS990EZ/ProgramServiceRevenueAmt02850
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MAINTAIN AND OPERATE A CEMETERY.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt015483
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt025794
IRS990EZ/TotalRevenueAmt022940
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.MARSHALLCEMETERY.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES FUEL 95 INSURANCE 1,683 RENTALS - PORT-A-POTTY 491 SOFTWARE EXPENSE 1,200 SUPPLIES & PARTS 1,611 UTILITIES 637 WEBSITE EXPENSE 288 NON-INVESTMENT DEPRECIATION 4,306 TOTAL 10,311
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MOWERS 2,320 2,320 LESS ACCUMULATED DEPRECIATION 2,320 2,320 MOWERS (3) 2,618 2,618 LESS ACCUMULATED DEPRECIATION 2,618 2,618 BENCHES (3) 1,079 1,079 LESS ACCUMULATED DEPRECIATION 1,079 1,079 MOWERS (3) 2,337 2,337 LESS ACCUMULATED DEPRECIATION 2,337 2,337 370 TONS OF GRAVEL 6,660 6,660 LESS ACCUMULATED DEPRECIATION 2,831 3,164 FOLDING CHAIRS (8) 173 173 LESS ACCUMULATED DEPRECIATION 153 173 GRAVEL GRADER 1,336 1,336 LESS ACCUMULATED DEPRECIATION 1,049 1,240 BENCHES (2) 425 425 LESS ACCUMULATED DEPRECIATION 234 277 FLAG 129 129 LESS ACCUMULATED DEPRECIATION 101 119 SOLAR LIGHT 49 49 LESS ACCUMULATED DEPRECIATION 39 46 GRADER DRAG ATTACHMENT 164 164 LESS ACCUMULATED DEPRECIATION 129 152 CENTRAL PREMIX 410 410 LESS ACCUMULATED DEPRECIATION 322 381 BRUSHCUTTER 497 497 LESS ACCUMULATED DEPRECIATION 261 332 RIDING MOWER 2,657 2,657 LESS ACCUMULATED DEPRECIATION 1,392 1,771 TRACTOR (NET) 13,500 13,500 LESS ACCUMULATED DEPRECIATION 5,304 7,232 UTILITY TRAILER 760 760 LESS ACCUMULATED DEPRECIATION 281 389 TOTAL 14,664 11,484
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HELEN HOHRMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05099534553
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MARSHALL CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MARS
ReturnHeader/Filer/EIN0364503101
ReturnHeader/Filer/PhoneNum05094489001
ReturnHeader/Filer/USAddress/AddressLine1Txt012011 S AUSTIN RD
ReturnHeader/Filer/USAddress/CityNm0SPOKANE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd099224
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0273656757
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVID GREEN CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0528 E SPOKANE FALLS BLVD STE 501
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPOKANE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0992025050
ReturnHeader/PreparerPersonGrp/PhoneNum05098503740
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID GREEN CPA
ReturnHeader/ReturnTs02025-11-17T13:27:53-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.