Civic Intelligence

Duluth Cemetery Association

990 • Fiscal year 2023 • EIN 41-0261690

Nov 01, 2022 to Oct 31, 2023 • Filed on Jan 15, 2023

Organization Profile
2516 Woodland AveDuluth, MN 55803

(218) 724-6743

Siviq Scores

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

Liabilities / Assets

89th percentile

0.12x

Higher debt load relative to assets than 89% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

89th percentile

0.69x

Higher debt load relative to revenue than 89% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Net Margin

8th percentile

-47%

Higher net margin than 8% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

57th percentile

$0

Higher top officer pay than 57% of similar nonprofits.

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

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Asset Growth

4th percentile

-8.6%

Faster asset growth than 4% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

15th percentile

-32%

Faster revenue growth than 15% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$2,366,167

Down $222,399 (-8.6%) from 2022

Net Assets

Down

$2,078,914

Down $187,813 (-8.3%) from 2022

Liabilities

Down

$287,253

Down $34,586 (-11%) from 2022

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin8th percentile

Revenue

Down

$419,054

Down $200,518 (-32%) from 2022

Expenses

Up

$617,668

Up $216,769 (+54%) from 2022

Net Income

Down

-$198,614

Down $417,287 (-191%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth4th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,411,437Liabilities 2010: $134,158Net Assets 2010: $1,277,2792010Assets 2011: $1,462,571Liabilities 2011: $145,699Net Assets 2011: $1,316,8722011Assets 2012: $1,539,625Liabilities 2012: $162,524Net Assets 2012: $1,377,1012012Assets 2013: $1,683,735Liabilities 2013: $176,454Net Assets 2013: $1,507,2812013Assets 2014: $1,706,965Liabilities 2014: $208,834Net Assets 2014: $1,498,1312014Assets 2015: $1,726,308Liabilities 2015: $197,130Net Assets 2015: $1,529,1782015Assets 2016: $1,743,090Liabilities 2016: $208,539Net Assets 2016: $1,534,5512016Assets 2017: $1,927,121Liabilities 2017: $221,019Net Assets 2017: $1,706,1022017Assets 2018: $2,013,924Liabilities 2018: $237,400Net Assets 2018: $1,776,5242018Assets 2019: $2,097,272Liabilities 2019: $237,653Net Assets 2019: $1,859,6192019Assets 2020: $2,182,176Liabilities 2020: $249,134Net Assets 2020: $1,933,0422020Assets 2021: $2,369,116Liabilities 2021: $321,062Net Assets 2021: $2,048,0542021Assets 2022: $2,588,566Liabilities 2022: $321,839Net Assets 2022: $2,266,7272022Assets 2023: $2,366,167Liabilities 2023: $287,253Net Assets 2023: $2,078,9142023Assets 2024: $2,392,343Liabilities 2024: $345,069Net Assets 2024: $2,047,2742024Assets 2025: $2,557,361Liabilities 2025: $351,480Net Assets 2025: $2,205,8812025

Highlighted filing

2023

Assets$2,366,167
Liabilities$287,253
Net Assets$2,078,914
Open 2023 Filing

Operations Trend

Revenue Growth15th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2010: $266,7742010Revenue 2011: $303,022Expenses 2011: $263,429Net Income 2011: $39,5932011Expenses 2012: $259,4522012Revenue 2013: $417,893Expenses 2013: $287,713Net Income 2013: $130,1802013Revenue 2014: $307,254Expenses 2014: $316,404Net Income 2014: -$9,1502014Revenue 2015: $325,644Expenses 2015: $294,597Net Income 2015: $31,0472015Revenue 2016: $319,859Expenses 2016: $314,486Net Income 2016: $5,3732016Revenue 2017: $472,404Expenses 2017: $300,853Net Income 2017: $171,5512017Revenue 2018: $398,684Expenses 2018: $328,262Net Income 2018: $70,4222018Revenue 2019: $404,378Expenses 2019: $321,283Net Income 2019: $83,0952019Revenue 2020: $387,812Expenses 2020: $314,389Net Income 2020: $73,4232020Revenue 2021: $428,335Expenses 2021: $313,323Net Income 2021: $115,0122021Revenue 2022: $619,572Expenses 2022: $400,899Net Income 2022: $218,6732022Revenue 2023: $419,054Expenses 2023: $617,668Net Income 2023: -$198,6142023Revenue 2024: $496,184Expenses 2024: $527,824Net Income 2024: -$31,6402024Revenue 2025: $669,710Expenses 2025: $511,103Net Income 2025: $158,6072025

Highlighted filing

2023

Revenue$419,054
Expenses$617,668
Net Income-$198,614
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2022 to Oct 31, 2023
Signed
Jan 15, 2023
Return Version
2022v5.0
Gross Receipts
$681,078
Mission and Program Overview

Mission

Operate and maintain a public cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,173,721$1,201,708▲ $27,987
Cash and Non-Interest-Bearing Accounts$956,735$761,874▼ $194,861
Land, Buildings, and Equipment, Net$219,838$242,077▲ $22,239
Inventories for Sale or Use$143,439$133,166▼ $10,273
Accounts Receivable$90,316$23,616▼ $66,700
Prepaid Expenses and Deferred Charges$4,517$3,726▼ $791
Total Assets$2,588,566$2,366,167▼ $222,399
Liabilities
Deferred Revenue$289,035$274,050▼ $14,985
Accounts Payable and Accrued Expenses$32,804$13,203▼ $19,601
Total Liabilities$321,839$287,253▼ $34,586
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,060,087$1,873,209▼ $186,878
Net Assets With Donor Restrictions$206,640$205,705▼ $935
Total Net Assets Fund Balance$2,266,727$2,078,914▼ $187,813
Total Liabilities and Net Assets / Fund Balance$2,588,566$2,366,167▼ $222,399

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$26,631$740,098$766,729
Buildings$203,446$478,039$681,485
Land$12,000-$12,000
Other Securities$1,201,708--
Compensation and Service Providers
Top Officer Pay57th percentile

Board Members and Trustees

NameTitle
Peter BagleyPresident
Carol Enberg GramsBoard
Deborah AmundsonBoard
Gerald PommervilleBoard
Margaret Lynn DuncanBoard
William JacksonBoard
Terrence ScottTreasurer
Joseph JohnsonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$27,668
Program Service Revenue
$339,681
Investment Income
$51,705
Other Revenue
$0
All Other Contributions
$27,668
Change in Net Assets
$-198,614
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$418,022
Other Expenses$199,646
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$375,957--$375,957
Payroll Taxes$42,065--$42,065
All Other Expenses$40,250--$40,250
Depreciation Depletion$27,032--$27,032
Office Expenses$23,276--$23,276
Other Expenses$17,286--$17,286
Fees for Services Accounting$14,455--$14,455
Total Functional Expenses$617,668$0$0$617,668
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Form 990 is reviewed and approved by the superintendent prior to filing.”

Form 990, Page 6, Part VI, Line 15A

“The superintendent's salary is reviewed and approved annualy by using comparable data for similarly qualified persons in functionally comparable posisitons.”

Form 990, Page 6, Part VI, Line 19

“Public inspection documents are kept in the main office's file room and are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Duluth Cemetery Association
EIN
41-0261690
Phone
2187246743
Address
2516 WOODLAND AVE, DULUTH, MN 55803

Signing Officer

Name
Terrence Scott
Title
Treasurer
Phone
2187246743
Signed
2023-01-15

Organization Details

Principal Officer
Peter Bagley
Formed
1895
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
8
Employees
25

Preparer

Firm
Esterbrooks Cpas Ltd
Address
302 W SUPERIOR ST STE200, DULUTH, MN 55802
Preparer
Mark C Ball CPA
Phone
2187276846
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Book / tax depreciation difference 10,801”

Raw XML Appendix325 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED AND APPROVED BY THE SUPERINTENDENT PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SUPERINTENDENT'S SALARY IS REVIEWED AND APPROVED ANNUALY BY USING COMPARABLE DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSISITONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PUBLIC INSPECTION DOCUMENTS ARE KEPT IN THE MAIN OFFICE'S FILE ROOM AND ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE 10,801
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02366167
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/TaxYr02022

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,366,167
Liabilities
$287,253
Net assets
$2,078,914
Revenue
$419,054
Expenses
$617,668
Net income
-$198,614
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.56$0.35$2.21$0.67$0.51$0.16
2024Detailed filing. Detailed filing data is available for this year.$2.39$0.35$2.05$0.50$0.53$0.03
2023Detailed filing. Detailed filing data is available for this year.$2.37$0.29$2.08$0.42$0.62$0.20
2022Detailed filing. Detailed filing data is available for this year.$2.59$0.32$2.27$0.62$0.40$0.22
2021Detailed filing. Detailed filing data is available for this year.$2.37$0.32$2.05$0.43$0.31$0.12
2020Detailed filing. Detailed filing data is available for this year.$2.18$0.25$1.93$0.39$0.31$0.07
2019Detailed filing. Detailed filing data is available for this year.$2.10$0.24$1.86$0.40$0.32$0.08
2018Detailed filing. Detailed filing data is available for this year.$2.01$0.24$1.78$0.40$0.33$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.93$0.22$1.71$0.47$0.30$0.17
2016Detailed filing. Detailed filing data is available for this year.$1.74$0.21$1.53$0.32$0.31$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.73$0.20$1.53$0.33$0.29$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.71$0.21$1.50$0.31$0.32$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.68$0.18$1.51$0.42$0.29$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.16$1.38$0.26
2011Summary only. Only limited summary data is available for this year.$1.46$0.15$1.32$0.30$0.26$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$0.13$1.28$0.27