Civic Intelligence

Marshall Cemetary Association

990EZ • Fiscal year 2020 • EIN 36-4503101

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

12011 S Austin RdSpokane, WA 99224

(509) 448-9001

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2020

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2020

Net Margin

34th percentile

-0.6%

Higher net margin than 34% of similar nonprofits.

2020 filings • 501(c)13 • <$500k nonprofits • Source year 2020

Top Officer Pay

90th percentile

$5,963

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 32.8% of source-year revenue.

2020 filings • 501(c)13 • <$500k nonprofits • Source year 2020

Asset Growth

35th percentile

-0.2%

Faster asset growth than 35% of similar nonprofits.

2020 filings • 501(c)13 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

21st percentile

-27%

Faster revenue growth than 21% of similar nonprofits.

2020 filings • 501(c)13 • <$500k nonprofits • Annualized from 2019 to 2020

Assets

Down

$72,170

Down $114 (-0.2%) from 2019

Net Assets

Down

$72,170

Down $114 (-0.2%) from 2019

Liabilities

-

No earlier filing loaded for comparison.

Revenue

Down

$18,199

Down $6,806 (-27%) from 2019

Expenses

Up

$18,313

Up $533 (+3.0%) from 2019

Net Income

Down

-$114

Down $7,339 (-102%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2020

Assets$72,170
Liabilities-
Net Assets$72,170

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2020

Revenue$18,199
Expenses$18,313
Net Income-$114
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$18,199
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-$5,963-$5,963
RONALD J MINDRUPPresident &-$3,780-$3,780
BARBARA A MINDRUPSecretary/Tr-$2,400-$2,400
KATHLEEN SULLIVANVice Preside-$0--
DIANE SULLIVANDirector-$0--
PATRICK A 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
Ronald J Mindrup
Title
President & CEO
Phone
5094489001
Signed
2021-11-15
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 insurance 1,665 meals (board meetings) 158 rentals - port-a-potty 366 repairs 173 secretary of state fee 10 supplies 841 utilities 300 website expense 283 non-investment depreciation 2,374 total 6,170

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 2,087 2,337 370 tons of gravel 6,660 6,660 less accumulated depreciation 1,499 1,832 folding chairs (8) 173 173 less accumulated depreciation 53 78 gravel grader 1,336 1,336 less accumulated depreciation 286 477 benches (2) 425 425 less accumulated depreciation 64 107 flag 129 129 less accumulated depreciation 27 45 solar light 49 49 less accumulated depreciation 11 18 grader drag attachment 164 164 less accumulated depreciation 35 58 central premix 410 410 less accumulated depreciation 88 147 brushcutter 0 497 less accumulated depreciation 0 47 riding mower 0 2,657 less accumulated depreciation 0 253 total 7,533 9,438

Raw XML Appendix123 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
CompensationExplanation/CompensationExplanationGrp/PersonNm0RONALD J MINDRUP
CompensationExplanation/CompensationExplanationGrp/PersonNm1KATHLEEN SULLIVAN
CompensationExplanation/CompensationExplanationGrp/PersonNm2BARBARA A MINDRUP
CompensationExplanation/CompensationExplanationGrp/PersonNm3DIANE SULLIVAN
CompensationExplanation/CompensationExplanationGrp/PersonNm4PATRICK A SULLIVAN
CompensationExplanation/CompensationExplanationGrp/PersonNm5NATHAN DRAKE
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0RONALD J MINDRUP
IRS990EZ/BooksInCareOfDetail/PhoneNum05094489001
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt012011 S AUSTIN RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SPOKANE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd099224
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt035311
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt033897
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt014836
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-114
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt072284
IRS990EZ/Form990TotalAssetsGrp/EOYAmt072170
IRS990EZ/GrossReceiptsAmt018199
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt013
IRS990EZ/LandAndBuildingsGrp/BOYAmt029440
IRS990EZ/LandAndBuildingsGrp/EOYAmt028835
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt072284
IRS990EZ/NetAssetsOrFundBalancesEOYAmt072170
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt072284
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt072170
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt03780
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt22400
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt55963
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0RONALD J MINDRUP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KATHLEEN SULLIVAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BARBARA A MINDRUP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DIANE SULLIVAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4PATRICK A SULLIVAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5NATHAN DRAKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT &
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY/TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt07533
IRS990EZ/OtherAssetsTotalDetail/EOYAmt09438
IRS990EZ/OtherExpensesTotalAmt06170
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0MAINTAIN AND OPERATE A CEMETERY.
IRS990EZ/ProgramServiceRevenueAmt03350
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MAINTAIN AND OPERATE A CEMETERY.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt012143
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt018313
IRS990EZ/TotalRevenueAmt018199
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.MARSHALLCEMETERY.COM
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
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES INSURANCE 1,665 MEALS (BOARD MEETINGS) 158 RENTALS - PORT-A-POTTY 366 REPAIRS 173 SECRETARY OF STATE FEE 10 SUPPLIES 841 UTILITIES 300 WEBSITE EXPENSE 283 NON-INVESTMENT DEPRECIATION 2,374 TOTAL 6,170
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 2,087 2,337 370 TONS OF GRAVEL 6,660 6,660 LESS ACCUMULATED DEPRECIATION 1,499 1,832 FOLDING CHAIRS (8) 173 173 LESS ACCUMULATED DEPRECIATION 53 78 GRAVEL GRADER 1,336 1,336 LESS ACCUMULATED DEPRECIATION 286 477 BENCHES (2) 425 425 LESS ACCUMULATED DEPRECIATION 64 107 FLAG 129 129 LESS ACCUMULATED DEPRECIATION 27 45 SOLAR LIGHT 49 49 LESS ACCUMULATED DEPRECIATION 11 18 GRADER DRAG ATTACHMENT 164 164 LESS ACCUMULATED DEPRECIATION 35 58 CENTRAL PREMIX 410 410 LESS ACCUMULATED DEPRECIATION 88 147 BRUSHCUTTER 0 497 LESS ACCUMULATED DEPRECIATION 0 47 RIDING MOWER 0 2,657 LESS ACCUMULATED DEPRECIATION 0 253 TOTAL 7,533 9,438
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RONALD J MINDRUP
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT & CEO
ReturnHeader/BusinessOfficerGrp/PhoneNum05094489001
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-15
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/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/PreparationDt02021-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID GREEN CPA
ReturnHeader/ReturnTs02021-11-15T11:36:05-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RONALD
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MINDRUP
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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