Civic Intelligence

Marshall Cemetery Association

EIN 37-0400780 • 501(c)13 • Marshall, IL

Profile

Sale and care of cemetery lots

PO Box 213Marshall, IL 62441

n/A

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

46th percentile

5.8%

Higher net margin than 46% of similar nonprofits.

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

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 2024

Asset Growth

56th percentile

2.0%

Faster asset growth than 56% of similar nonprofits.

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

Revenue Growth

55th percentile

7.3%

Faster revenue growth than 55% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$359,941

Up $3,147 (+0.9%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$359,941

Up $3,762 (+1.1%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin46th percentile

Revenue

Up

$84,936

Up $7,646 (+9.9%) from 2023

Expenses

Up

$80,002

Up $13,626 (+21%) from 2023

Net Income

Down

$4,934

Down $5,980 (-55%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth56th percentile

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

$400K$300K$200K$100K$0Assets 2014: $264,054Liabilities 2014: $30,120Net Assets 2014: $233,9342014Assets 2015: $262,274Liabilities 2015: $29,436Net Assets 2015: $232,8382015Assets 2016: $282,104Liabilities 2016: $1,362Net Assets 2016: $280,7422016Assets 2017: $316,621Liabilities 2017: $222Net Assets 2017: $316,3992017Assets 2018: $319,692Liabilities 2018: $1,533Net Assets 2018: $318,1592018Assets 2019: $320,076Liabilities 2019: $1,329Net Assets 2019: $318,7472019Assets 2020: $326,019Liabilities 2020: $1,835Net Assets 2020: $324,1842020Assets 2021: $352,481Liabilities 2021: $2,536Net Assets 2021: $349,9452021Assets 2022: $346,246Liabilities 2022: $981Net Assets 2022: $345,2652022Assets 2023: $356,794Liabilities 2023: $615Net Assets 2023: $356,1792023Assets 2024: $359,941Net Assets 2024: $359,9412024

Highlighted filing

2024

Assets$359,941
Liabilities-
Net Assets$359,941
Open 2024 Filing

Operations Trend

Revenue Growth55th percentile

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

$150K$100K$50K$0-$50KRevenue 2014: $59,696Expenses 2014: $63,773Net Income 2014: -$4,0772014Revenue 2015: $66,072Expenses 2015: $67,168Net Income 2015: -$1,0962015Revenue 2016: $131,742Expenses 2016: $83,838Net Income 2016: $47,9042016Revenue 2017: $110,435Expenses 2017: $74,778Net Income 2017: $35,6572017Revenue 2018: $79,214Expenses 2018: $77,454Net Income 2018: $1,7602018Revenue 2019: $77,718Expenses 2019: $77,130Net Income 2019: $5882019Revenue 2020: $67,373Expenses 2020: $70,637Net Income 2020: -$3,2642020Revenue 2021: $97,639Expenses 2021: $71,870Net Income 2021: $25,7692021Revenue 2022: $73,740Expenses 2022: $78,420Net Income 2022: -$4,6802022Revenue 2023: $77,290Expenses 2023: $66,376Net Income 2023: $10,9142023Revenue 2024: $84,936Expenses 2024: $80,002Net Income 2024: $4,9342024

Highlighted filing

2024

Revenue$84,936
Expenses$80,002
Net Income$4,934
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$359,941
Liabilities
-
Net assets
$359,941
Revenue
$84,936
Expenses
$80,002
Net income
$4,934
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.60$3.60$0.85$0.80$0.05
2023Detailed filing. Detailed filing data is available for this year.$3.57$0.01$3.56$0.77$0.66$0.11
2022Detailed filing. Detailed filing data is available for this year.$3.46$0.01$3.45$0.74$0.78$0.05
2021Detailed filing. Detailed filing data is available for this year.$3.52$0.03$3.50$0.98$0.72$0.26
2020Detailed filing. Detailed filing data is available for this year.$3.26$0.02$3.24$0.67$0.71$0.03
2019Detailed filing. Detailed filing data is available for this year.$3.20$0.01$3.19$0.78$0.77$0.01
2018Detailed filing. Detailed filing data is available for this year.$3.20$0.02$3.18$0.79$0.77$0.02
2017Detailed filing. Detailed filing data is available for this year.$3.17$0.00$3.16$1.10$0.75$0.36
2016Detailed filing. Detailed filing data is available for this year.$2.82$0.01$2.81$1.32$0.84$0.48
2015Detailed filing. Detailed filing data is available for this year.$2.62$0.29$2.33$0.66$0.67$0.01
2014Detailed filing. Detailed filing data is available for this year.$2.64$0.30$2.34$0.60$0.64$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 18, 2025
Return Version
2024v5.1
Gross Receipts
$84,936
Mission and Program Overview

Mission

Sale and care of cemetery lots

Program Services

DescriptionGrantsExpenses
ALE AND CARE OF CEMETERY LOTS--
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ROB SMITLEYDirector-$0--
DALE RIDGEWAYDirector-$0--
DAN GARDDirector-$0--
EVERETT LAWRENCEDirector-$0--
JAMES KNOWLESPresident-$0--
JEANNE STROHMDirector-$0--
Kevin SnedekerDirector-$0--
Brian MurphyDirector-$0--
Filing and Contact Details

Filer

Filer Name
Marshall Cemetery Association
EIN
37-0400780
Phone
2178262302
Address
PO Box 213, Marshall, IL 62441

Signing Officer

Name
James Knowles
Title
President
Signed
2025-06-18
Discuss with paid preparer
Yes

Preparer

Firm
Lucas Eitel Accounting
Address
625 1/2 Archer Ave, Marshall, IL 62441
Preparer
Lucas W Eitel
Phone
2178262302
Supplemental Narrative

Additional Explanations

Other Revenue.1

“Crop share/undeveloped lots $3868”

Other Expenses.1001

“Advertising and Promotion $96”

Other Expenses.1009

“Depreciation $1661”

Other Expenses.1012

“Insurance $7426”

Other Expenses.1

“SUBCONTRACTORS $6400”

Other Expenses.2

“IT $4600”

Other Expenses.3

“FUEL & OIL $1888”

Other Expenses.4

“EQUIPMENT REPAIRS $1185”

Other Expenses.5

“Property taxes $601”

Other Expenses.7

“LICENSES $205”

Other Expenses.8

“Misc $168”

Other Expenses.9

“Supplies $95”

Other Assets.1

“MACH & EQUIP - Beginning $6196 MACH & EQUIP - Ending $5799”

Total Liabilities.1

“PAYROLL TAXES - Beginning $615 PAYROLL TAXES - Ending $0”

Raw XML Appendix174 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 Knowles
IRS990EZ/BooksInCareOfDetail/PhoneNum02178262302
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 213
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Marshall
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd062441
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0335598
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0339142
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CompensationHighestPaidEmplGrp/AverageHoursPerWeekRt05.00
IRS990EZ/CompensationHighestPaidEmplGrp/AverageHoursPerWeekRt15.00
IRS990EZ/CompensationHighestPaidEmplGrp/AverageHoursPerWeekRt235.00
IRS990EZ/CompensationHighestPaidEmplGrp/CompensationAmt01946
IRS990EZ/CompensationHighestPaidEmplGrp/CompensationAmt110400
IRS990EZ/CompensationHighestPaidEmplGrp/CompensationAmt232240
IRS990EZ/CompensationHighestPaidEmplGrp/EmployeeBenefitsAmt00
IRS990EZ/CompensationHighestPaidEmplGrp/EmployeeBenefitsAmt10
IRS990EZ/CompensationHighestPaidEmplGrp/EmployeeBenefitsAmt20
IRS990EZ/CompensationHighestPaidEmplGrp/ExpenseAccountAmt00
IRS990EZ/CompensationHighestPaidEmplGrp/ExpenseAccountAmt10
IRS990EZ/CompensationHighestPaidEmplGrp/ExpenseAccountAmt20
IRS990EZ/CompensationHighestPaidEmplGrp/PersonNm0Anita Phares
IRS990EZ/CompensationHighestPaidEmplGrp/PersonNm1Larry Woodard
IRS990EZ/CompensationHighestPaidEmplGrp/PersonNm2MARC WHITESELL
IRS990EZ/CompensationHighestPaidEmplGrp/TitleTxt0General Labor
IRS990EZ/CompensationHighestPaidEmplGrp/TitleTxt1Accounting
IRS990EZ/CompensationHighestPaidEmplGrp/TitleTxt2SEXTON
IRS990EZ/ContributionsGiftsGrantsEtcAmt029970
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt04934
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03100
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0356794
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0359941
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt084936
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt012448
IRS990EZ/LandAndBuildingsGrp/BOYAmt015000
IRS990EZ/LandAndBuildingsGrp/EOYAmt015000
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0356179
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0359941
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0356179
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0359941
IRS990EZ/OccupancyRentUtltsAndMaintAmt03385
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ROB SMITLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DALE RIDGEWAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DAN GARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3EVERETT LAWRENCE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JAMES KNOWLES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JEANNE STROHM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6Kevin Snedeker
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7Brian Murphy
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationFiled990TInd0false
IRS990EZ/OrganizationHadUBIInd0true
IRS990EZ/OtherAssetsTotalDetail/BOYAmt06196
IRS990EZ/OtherAssetsTotalDetail/EOYAmt05799
IRS990EZ/OtherChangesInNetAssetsAmt0-1172
IRS990EZ/OtherExpensesTotalAmt024325
IRS990EZ/OtherRevenueTotalAmt03868
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SALE AND CARE OF CEMETERY LOTS
IRS990EZ/PrintingPublicationsPostageAmt0314
IRS990EZ/ProgramServiceRevenueAmt038650
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ALE AND CARE OF CEMETERY LOTS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt048878
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0615
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt080002
IRS990EZ/TotalRevenueAmt084936
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CROP SHARE/UNDEVELOPED LOTS $3868
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Advertising and Promotion $96
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation $1661
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $7426
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SUBCONTRACTORS $6400
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5IT $4600
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FUEL & OIL $1888
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7EQUIPMENT REPAIRS $1185
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Property taxes $601
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9LICENSES $205
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Misc $168
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Supplies $95
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12MACH & EQUIP - Beginning $6196 MACH & EQUIP - Ending $5799
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13PAYROLL TAXES - Beginning $615 PAYROLL TAXES - Ending $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Revenue.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Total Liabilities.1
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES KNOWLES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Marshall Cemetery Association
ReturnHeader/Filer/BusinessNameControlTxt0MARS
ReturnHeader/Filer/EIN0370400780
ReturnHeader/Filer/PhoneNum02178262302
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 213
ReturnHeader/Filer/USAddress/CityNm0Marshall
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IL
ReturnHeader/Filer/USAddress/ZIPCd062441
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0921557676
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Lucas Eitel Accounting
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0625 1/2 Archer Ave
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Marshall
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd062441
ReturnHeader/PreparerPersonGrp/PhoneNum02178262302
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Lucas W Eitel
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-06-18T12:08:44-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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