Civic Intelligence

Marshall Cemetery Association

990EZ • Fiscal year 2021 • EIN 37-0400780

Jan 01, 2021 to Dec 31, 2021 • Filed on Aug 16, 2023

Organization ProfileN/A
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

83rd percentile

0.01x

Higher debt load relative to assets than 83% of similar nonprofits.

2021 filings • 501(c)13 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

85th percentile

0.03x

Higher debt load relative to revenue than 85% of similar nonprofits.

2021 filings • 501(c)13 • <$500k nonprofits • Source year 2021

Net Margin

55th percentile

26%

Higher net margin than 55% of similar nonprofits.

2021 filings • 501(c)13 • <$500k nonprofits • Source year 2021

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2021 filings • 501(c)13 • <$500k nonprofits • Source year 2021

Asset Growth

69th percentile

8.1%

Faster asset growth than 69% of similar nonprofits.

2021 filings • 501(c)13 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

71st percentile

45%

Faster revenue growth than 71% of similar nonprofits.

2021 filings • 501(c)13 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$352,481

Up $26,462 (+8.1%) from 2020

Net Assets

Up

$349,945

Up $25,761 (+7.9%) from 2020

Liabilities

Up

$2,536

Up $701 (+38%) from 2020

Revenue And Expenses
Liabilities / Revenue85th percentileNet Margin55th percentile

Revenue

Up

$97,639

Up $30,266 (+45%) from 2020

Expenses

Up

$71,870

Up $1,233 (+1.7%) from 2020

Net Income

Up

$25,769

Up $29,033 (+889%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth69th percentile

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

2021

Assets$352,481
Liabilities$2,536
Net Assets$349,945
Open 2021 Filing

Operations Trend

Revenue Growth71st percentile

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

2021

Revenue$97,639
Expenses$71,870
Net Income$25,769
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Aug 16, 2023
Return Version
2021v4.1
Gross Receipts
$97,639
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 Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
LARRY WOODARDTreasurerPT$0--
ROB SMITLEYPresident-$0--
DALE RIDGEWAYDirector-$0--
DANDirector-$0--
LAWRENCEDirector-$0--
JAMES KNOWLRSDirector-$0--
JEANNE STRIHMDirector-$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
2023-08-16
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 $6787”

Other Expenses.1002

“Office Expenses $529”

Other Expenses.1009

“Depreciation $2159”

Other Expenses.1012

“Insurance $7214”

Other Expenses.1

“SUBCINTRACTORS $12050”

Other Expenses.2

“EQUIPMENT REPAIRS $5866”

Other Expenses.3

“EQUIPMENT RENTAL $3845”

Other Expenses.4

“FUEL & OIL $2601”

Other Expenses.5

“SUPPLIES $1692”

Other Expenses.6

“BANK CHARGES $170”

Other Expenses.7

“LICENSES $120”

Other Expenses.8

“ROUNDING $1”

Other Assets.1

“MACH & EQUIP - Beginning $6591 MACH & EQUIP - Ending $4709”

Total Liabilities.1

“PAYROLL TAXESTAXRS - Beginning $1863 PAYROLL TAXESTAXRS - Ending $2536”

Raw XML Appendix167 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/PersonNm0Rob Smitley
IRS990EZ/BooksInCareOfDetail/PhoneNum02178262302
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO Box 213
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Marshall
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IL
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd062441
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0288834
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0328427
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CompensationHighestPaidEmplGrp/AverageHoursPerWeekRt035.00
IRS990EZ/CompensationHighestPaidEmplGrp/AverageHoursPerWeekRt15.00
IRS990EZ/CompensationHighestPaidEmplGrp/CompensationAmt029479
IRS990EZ/CompensationHighestPaidEmplGrp/CompensationAmt11793
IRS990EZ/CompensationHighestPaidEmplGrp/EmployeeBenefitsAmt00
IRS990EZ/CompensationHighestPaidEmplGrp/EmployeeBenefitsAmt10
IRS990EZ/CompensationHighestPaidEmplGrp/ExpenseAccountAmt00
IRS990EZ/CompensationHighestPaidEmplGrp/ExpenseAccountAmt10
IRS990EZ/CompensationHighestPaidEmplGrp/PersonNm0MARC WHITESELL
IRS990EZ/CompensationHighestPaidEmplGrp/PersonNm1ZANE COLLINS
IRS990EZ/CompensationHighestPaidEmplGrp/TitleTxt0SEXTON
IRS990EZ/CompensationHighestPaidEmplGrp/TitleTxt1CEMETERY LABOR
IRS990EZ/ContributionsGiftsGrantsEtcAmt024650
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt025769
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0315046
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0352481
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt097639
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt012702
IRS990EZ/LandAndBuildingsGrp/BOYAmt019621
IRS990EZ/LandAndBuildingsGrp/EOYAmt019345
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0313183
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0349945
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0313183
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0349945
IRS990EZ/OccupancyRentUtltsAndMaintAmt02019
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LARRY WOODARD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ROB SMITLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DALE RIDGEWAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4LAWRENCE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JAMES KNOWLRS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JEANNE STRIHM
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt06591
IRS990EZ/OtherAssetsTotalDetail/EOYAmt04709
IRS990EZ/OtherChangesInNetAssetsAmt010993
IRS990EZ/OtherExpensesTotalAmt036247
IRS990EZ/OtherRevenueTotalAmt06787
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SALE AND CARE OF CEMETERY LOTS
IRS990EZ/ProgramServiceRevenueAmt053500
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ALE AND CARE OF CEMETERY LOTS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt033604
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01863
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02536
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt071870
IRS990EZ/TotalRevenueAmt097639
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CROP SHARE/UNDEVELOPED LOTS $6787
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $529
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation $2159
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $7214
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SUBCINTRACTORS $12050
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EQUIPMENT REPAIRS $5866
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EQUIPMENT RENTAL $3845
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7FUEL & OIL $2601
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8SUPPLIES $1692
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9BANK CHARGES $170
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10LICENSES $120
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11ROUNDING $1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12MACH & EQUIP - Beginning $6591 MACH & EQUIP - Ending $4709
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13PAYROLL TAXESTAXRS - Beginning $1863 PAYROLL TAXESTAXRS - Ending $2536
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Revenue.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
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.6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Other Expenses.7
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Other Expenses.8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Total Liabilities.1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROB SMITLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-16
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/ReturnTs02023-08-16T11:17:59-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ROB
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SMITLEY
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$352,481
Liabilities
$2,536
Net assets
$349,945
Revenue
$97,639
Expenses
$71,870
Net income
$25,769
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