Civic Intelligence

Marshall Cemetery Association

990EZ • Fiscal year 2020 • EIN 37-0400780

Jan 01, 2020 to Dec 31, 2020 • Filed on Aug 18, 2022

PO Box 213Marshall, IL 62441

(217) 826-2302

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.01x

Higher debt load relative to assets than 82% of similar nonprofits.

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

Liabilities / Revenue

84th percentile

0.03x

Higher debt load relative to revenue than 84% of similar nonprofits.

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

Net Margin

30th percentile

-4.8%

Higher net margin than 30% of similar nonprofits.

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

Top Officer Pay

81st percentile

$2,250

Higher top officer pay than 81% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

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

Asset Growth

51st percentile

1.9%

Faster asset growth than 51% of similar nonprofits.

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

Revenue Growth

32nd percentile

-13%

Faster revenue growth than 32% of similar nonprofits.

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

Assets

Up

$326,019

Up $5,943 (+1.9%) from 2019

Net Assets

Up

$324,184

Up $5,437 (+1.7%) from 2019

Liabilities

Up

$1,835

Up $506 (+38%) from 2019

Revenue

Down

$67,373

Down $10,345 (-13%) from 2019

Expenses

Down

$70,637

Down $6,493 (-8.4%) from 2019

Net Income

Down

-$3,264

Down $3,852 (-655%) from 2019

Historical Trend

Balance Sheet Trend

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

$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

2020

Assets$326,019
Liabilities$1,835
Net Assets$324,184

Operations Trend

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

2020

Revenue$67,373
Expenses$70,637
Net Income-$3,264
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Aug 18, 2022
Return Version
2020v4.0
Gross Receipts
$67,373
Mission and Program Overview

Mission

Sale and care of cemetery lots

Program Services

DescriptionGrantsExpenses
SALE & CARE OF CEMETERY LOTS--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
LARRY WOODARDTreasurerPT$2,250-$2,250
ROB SMITLEYPresident-$0--
DALE RIDGEWAYDirector-$0--
DAN GARDDirector-$0--
EVERETT LAWRENCEDirector-$0--
JAMES KNOWERSDirector-$0--
JEANNE STROHMDirector-$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
Rob Smitley
Title
President
Signed
2022-08-18
Discuss with paid preparer
Yes

Preparer

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

Additional Explanations

Other Revenue.1

Crop share/undeveloped lots $4033

Other Expenses.1002

Office Expenses $913

Other Expenses.1009

Depreciation $2913

Other Expenses.1012

Insurance $4662

Other Expenses.1

SUBCONTRACTORS $7800

Other Expenses.2

EQUIPMENT RENTAL $3524

Other Expenses.3

EQUIPMENT REPAIRS $2436

Other Expenses.4

FUEL & OIL $1174

Other Expenses.5

SUPPLIES $1067

Other Expenses.6

Small tools & equipment $400

Other Expenses.7

ROUNDING $1

Other Assets.1

MACH & EQUIP - Beginning $9228 MACH & EQUIP - Ending $5692

Total Liabilities.1

PAYROLL TAXESTAXRS - Beginning $1329 PAYROLL TAXESTAXRS - Ending $1835

Raw XML Appendix184 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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IRS990EZ/BooksInCareOfDetail/PhoneNum02178262302
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Marshall
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
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IRS990EZ/CompensationHighestPaidEmplGrp/PersonNm1CASEY DONHAM
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IRS990EZ/CompensationHighestPaidEmplGrp/PersonNm3MARC WHITESELL
IRS990EZ/CompensationHighestPaidEmplGrp/PersonNm4TRAVIS BLANKENSHIP
IRS990EZ/CompensationHighestPaidEmplGrp/TitleTxt0CEMETERY LABOR
IRS990EZ/CompensationHighestPaidEmplGrp/TitleTxt1CEMETERY LABOR
IRS990EZ/CompensationHighestPaidEmplGrp/TitleTxt2CEMETERY LABOR
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IRS990EZ/ContributionsGiftsGrantsEtcAmt032281
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3264
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
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IRS990EZ/InfoInScheduleOPartIIInd0X
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IRS990EZ/LandAndBuildingsGrp/BOYAmt019896
IRS990EZ/LandAndBuildingsGrp/EOYAmt020521
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0318747
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0324184
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0318747
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0324184
IRS990EZ/OccupancyRentUtltsAndMaintAmt02124
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt02250
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LARRY WOODARD
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt09228
IRS990EZ/OtherAssetsTotalDetail/EOYAmt05692
IRS990EZ/OtherChangesInNetAssetsAmt08701
IRS990EZ/OtherExpensesTotalAmt024890
IRS990EZ/OtherRevenueTotalAmt04033
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IRS990EZ/PoliticalCampaignActyInd0false
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IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/SubjectToProxyTaxInd0false
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IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
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IRS990EZ/TaxReimbursedByOrganizationAmt00
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IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CROP SHARE/UNDEVELOPED LOTS $4033
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $913
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation $2913
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $4662
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SUBCONTRACTORS $7800
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EQUIPMENT RENTAL $3524
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EQUIPMENT REPAIRS $2436
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FUEL & OIL $1174
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SUPPLIES $1067
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9SMALL TOOLS & EQUIPMENT $400
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10ROUNDING $1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11MACH & EQUIP - Beginning $9228 MACH & EQUIP - Ending $5692
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12PAYROLL TAXESTAXRS - Beginning $1329 PAYROLL TAXESTAXRS - Ending $1835
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Revenue.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other Expenses.4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other Expenses.5
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other Expenses.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Total Liabilities.1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROB SMITLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-08-18
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/PreparerFirmGrp/PreparerFirmEIN0362887425
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/PreparerPersonNm0Larry Woodard
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-08-18T14:34:56-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ROB
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SMITLEY
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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