Civic Intelligence

Mankato Cemetery Association

990 • Fiscal year 2016 • EIN 41-0707539

Jan 01, 2016 to Dec 31, 2016 • Filed on May 02, 2017

P O Box 812Mankato, MN 56002-0812

(507) 387-1212

Siviq Scores

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

Liabilities / Assets

78th percentile

0.01x

Higher debt load relative to assets than 78% of similar nonprofits.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

79th percentile

0.04x

Higher debt load relative to revenue than 79% of similar nonprofits.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2016

Net Margin

54th percentile

17%

Higher net margin than 54% of similar nonprofits.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

60th percentile

$0

Higher top officer pay than 60% of similar nonprofits.

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

2016 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2016

Asset Growth

94th percentile

13%

Faster asset growth than 94% of similar nonprofits.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

36th percentile

-11%

Faster revenue growth than 36% of similar nonprofits.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$529,906

Up $61,731 (+13%) from 2015

Net Assets

Up

$526,606

Up $63,231 (+14%) from 2015

Liabilities

Down

$3,300

Down $1,500 (-31%) from 2015

Revenue

Down

$79,502

Down $9,962 (-11%) from 2015

Expenses

Down

$65,951

Down $9,275 (-12%) from 2015

Net Income

Down

$13,551

Down $687 (-4.8%) from 2015

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $399,004Liabilities 2010: $11,500Net Assets 2010: $387,5042010Assets 2011: $384,078Liabilities 2011: $10,800Net Assets 2011: $373,2782011Assets 2012: $397,251Liabilities 2012: $9,300Net Assets 2012: $387,9512012Assets 2013: $414,389Liabilities 2013: $7,800Net Assets 2013: $406,5892013Assets 2014: $500,165Liabilities 2014: $6,300Net Assets 2014: $493,8652014Assets 2015: $468,175Liabilities 2015: $4,800Net Assets 2015: $463,3752015Assets 2016: $529,906Liabilities 2016: $3,300Net Assets 2016: $526,6062016Assets 2017: $501,723Liabilities 2017: $1,800Net Assets 2017: $499,9232017Assets 2018: $497,991Liabilities 2018: $300Net Assets 2018: $497,6912018Assets 2019: $511,335Liabilities 2019: $300Net Assets 2019: $511,0352019Assets 2020: $470,346Liabilities 2020: $1,349Net Assets 2020: $468,9972020Assets 2021: $566,982Liabilities 2021: $3,205Net Assets 2021: $563,7772021Assets 2022: $573,736Liabilities 2022: $0Net Assets 2022: $573,7362022Assets 2023: $640,490Liabilities 2023: $0Net Assets 2023: $640,4902023Assets 2024: $563,898Liabilities 2024: $0Net Assets 2024: $563,8982024

Highlighted filing

2016

Assets$529,906
Liabilities$3,300
Net Assets$526,606

Operations Trend

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

$200K$150K$100K$50K$0-$50KExpenses 2010: $77,0052010Expenses 2011: $69,5002011Expenses 2012: $54,0382012Revenue 2013: $74,245Expenses 2013: $55,607Net Income 2013: $18,6382013Revenue 2014: $87,981Expenses 2014: $59,319Net Income 2014: $28,6622014Revenue 2015: $89,464Expenses 2015: $75,226Net Income 2015: $14,2382015Revenue 2016: $79,502Expenses 2016: $65,951Net Income 2016: $13,5512016Revenue 2017: $63,771Expenses 2017: $63,303Net Income 2017: $4682017Revenue 2018: $65,634Expenses 2018: $78,128Net Income 2018: -$12,4942018Revenue 2019: $73,521Expenses 2019: $60,177Net Income 2019: $13,3442019Revenue 2020: $64,382Expenses 2020: $72,728Net Income 2020: -$8,3462020Revenue 2021: $77,786Expenses 2021: $71,725Net Income 2021: $6,0612021Revenue 2022: $81,712Expenses 2022: $69,158Net Income 2022: $12,5542022Revenue 2023: $152,207Expenses 2023: $85,453Net Income 2023: $66,7542023Revenue 2024: $113,928Expenses 2024: $82,863Net Income 2024: $31,0652024

Highlighted filing

2016

Revenue$79,502
Expenses$65,951
Net Income$13,551
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 2, 2017
Return Version
2016v3.0
Gross Receipts
$87,319
Mission and Program Overview

Mission

To provide a location for grave sites for burial purposes, maintain grounds

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$193,255$246,817▲ $53,562
Savings and Temporary Cash Investments$150,496$151,670▲ $1,174
Land, Buildings, and Equipment, Net$122,212$120,178▼ $2,034
Cash and Non-Interest-Bearing Accounts$2,212$11,241▲ $9,029
Total Assets$468,175$529,906▲ $61,731
Liabilities
Other Liabilities$4,800$3,300▼ $1,500
Total Liabilities$4,800$3,300▼ $1,500
Net Assets / Fund Balance
Unrestricted Net Assets$463,375$526,606▲ $63,231
Total Net Assets Fund Balance$463,375$526,606▲ $63,231
Total Liabilities and Net Assets / Fund Balance$468,175$529,906▲ $61,731

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$38,791$28,554$67,345
Leasehold Improvements$37,122$29,354$66,476
Land$43,730-$43,730
Equipment$535$26,449$26,984
Compensation and Service Providers

Board Members and Trustees

NameTitle
Virginia KlenkPresident
Marcia ChalgrenVice President
Dale HimmelmanDirector
Thomas SnilsbergDirector
Bill SteilTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$24,070
Program Service Revenue
$36,040
Investment Income
$9,389
Other Revenue
$10,003
All Other Contributions
$24,070
Change in Net Assets
$13,551
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$65,951
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting$14,068--$14,068
Other Expenses$12,775--$12,775
Fees for Services Other$4,620--$4,620
Occupancy$2,172--$2,172
Insurance$2,104--$2,104
Depreciation Depletion$2,025--$2,025
Office Expenses$1,762--$1,762
Advertising$396--$396
Total Functional Expenses$65,951$0$0$65,951
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Extended Care$3,300
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Organizational document changes Part VI line 4

Mankato Cemetery Associations By-Laws and Cemetery Operations, Procedures and Rules were updated and adopted January 13, 2014.

Members or stockholder classes and rights Part VI line 6

Only one class of membership is recognized.

Member election for additional members Part VI line 7A

Board of directors members are elected.

Governing body decisions Part VI line 7B

All decisions on cemetery management are made by the Board of Directors.

Form 990 governing body review Part VI line 11

The board has authorized its President to have form 990 prepared and to review, sign and file form 990 in a timely fashion.

CEO executive director top management comp Part VI line 15A

All salaries, compensation and wages are subject to approval of entire board of directors.

Other officer or key employee compensation Part VI line 15B

As stated previously, salaries, wages and compensation are subject to approval of entire board.

Governing documents etc available to public Part VI line 19

Upon request, documents will be made available for viewing at our business office site.

Filing and Contact Details

Filer

Filer Name
Mankato Cemetery Association
EIN
41-0707539
Address
P O Box 812, Mankato, MN 56002-0812

Signing Officer

Name
Bill Steil
Title
President
Phone
5073454164
Signed
2017-05-02
Discuss with paid preparer
Yes

Organization Details

Formed
1869
Legal Domicile
Mn
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
25

Preparer

Firm
Gary Mace
Address
602 South Second Street, Mankato, MN 56001
Preparer
Gary Mace
Phone
5073871212
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Mankato Cemetery Associations By-Laws and Cemetery Operations, Procedures and Rules were updated and adopted January 13, 2014.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Only one class of membership is recognized.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board of directors members are elected.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3All decisions on cemetery management are made by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The board has authorized its President to have form 990 prepared and to review, sign and file form 990 in a timely fashion.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5All salaries, compensation and wages are subject to approval of entire board of directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6As stated previously, salaries, wages and compensation are subject to approval of entire board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Upon request, documents will be made available for viewing at our business office site.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Organizational document changes Part VI line 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing body decisions Part VI line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Governing documents etc available to public Part VI line 19
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt079502
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0468175
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0529906
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0463375
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0526606
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Bill Steil
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum05073454164
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Mankato Cemetery Association
ReturnHeader/Filer/BusinessNameControlTxt0MANK
ReturnHeader/Filer/EIN0410707539
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O Box 812
ReturnHeader/Filer/USAddress/CityNm0Mankato
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd0560020812
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F3E2B1D2D0851AB9FC53F4544D27F80897C9B8C2
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F3E2B1D2D0851AB9FC53F4544D27F80897C9B8C2
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId04132432017133sltbs0q
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02017-05-13
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0107.77.206.51
ReturnHeader/FilingSecurityInformation/IPDt02017-05-13
ReturnHeader/FilingSecurityInformation/IPTm022:26:08
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Gary Mace
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0602 South Second Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Mankato
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056001
ReturnHeader/PreparerPersonGrp/PhoneNum05073871212
ReturnHeader/PreparerPersonGrp/PreparationDt02017-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Gary Mace
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-05-13T22:25:28-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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.$5.64$0.00$5.64$1.14$0.83$0.31
2023Detailed filing. Detailed filing data is available for this year.$6.40$0.00$6.40$1.52$0.85$0.67
2022Detailed filing. Detailed filing data is available for this year.$5.74$0.00$5.74$0.82$0.69$0.13
2021Detailed filing. Detailed filing data is available for this year.$5.67$0.03$5.64$0.78$0.72$0.06
2020Detailed filing. Detailed filing data is available for this year.$4.70$0.01$4.69$0.64$0.73$0.08
2019Detailed filing. Detailed filing data is available for this year.$5.11$0.00$5.11$0.74$0.60$0.13
2018Detailed filing. Detailed filing data is available for this year.$4.98$0.00$4.98$0.66$0.78$0.12
2017Detailed filing. Detailed filing data is available for this year.$5.02$0.02$5.00$0.64$0.63$0.00
2016Detailed filing. Detailed filing data is available for this year.$5.30$0.03$5.27$0.80$0.66$0.14
2015Detailed filing. Detailed filing data is available for this year.$4.68$0.05$4.63$0.89$0.75$0.14
2014Detailed filing. Detailed filing data is available for this year.$5.00$0.06$4.94$0.88$0.59$0.29
2013Detailed filing. Detailed filing data is available for this year.$4.14$0.08$4.07$0.74$0.56$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.97$0.09$3.88$0.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.84$0.11$3.73$0.70
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.99$0.12$3.88$0.77
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)13 • $500k-$1M nonprofits