Civic Intelligence

Marshall Cemetery Association

990 • Fiscal year 2022 • EIN 42-0396580

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

Organization Profile
611 N Center StreetMarshalltown, IA 50158

(641) 753-7891

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.24x

Higher debt load relative to assets than 92% of similar nonprofits.

2022 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

91st percentile

1.10x

Higher debt load relative to revenue than 91% of similar nonprofits.

2022 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2022

Net Margin

38th percentile

7.4%

Higher net margin than 38% of similar nonprofits.

2022 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

90th percentile

$48,825

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 11.3% of source-year revenue.

2022 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2022

Asset Growth

35th percentile

-7.1%

Faster asset growth than 35% of similar nonprofits.

2022 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

27th percentile

-36%

Faster revenue growth than 27% of similar nonprofits.

2022 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$1,962,975

Down $150,279 (-7.1%) from 2021

Net Assets

Down

$1,487,841

Down $375,133 (-20%) from 2021

Liabilities

Up

$475,134

Up $224,854 (+90%) from 2021

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin38th percentile

Revenue

Down

$430,726

Down $238,943 (-36%) from 2021

Expenses

Down

$398,648

Down $69,244 (-15%) from 2021

Net Income

Down

$32,078

Down $169,699 (-84%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth35th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,766,479Liabilities 2011: $28,244Net Assets 2011: $1,738,2352011Assets 2012: $1,939,751Liabilities 2012: $20,497Net Assets 2012: $1,919,2542012Assets 2013: $2,080,854Liabilities 2013: $18,498Net Assets 2013: $2,062,3562013Assets 2014: $2,186,867Liabilities 2014: $249,858Net Assets 2014: $1,937,0092014Assets 2015: $2,072,767Liabilities 2015: $201,574Net Assets 2015: $1,871,1932015Assets 2016: $2,109,586Liabilities 2016: $261,892Net Assets 2016: $1,847,6942016Assets 2017: $2,138,139Liabilities 2017: $261,807Net Assets 2017: $1,876,3322017Assets 2018: $1,857,853Liabilities 2018: $229,031Net Assets 2018: $1,628,8222018Assets 2019: $2,252,182Liabilities 2019: $251,720Net Assets 2019: $2,000,4622019Assets 2020: $1,957,702Liabilities 2020: $521,054Net Assets 2020: $1,436,6482020Assets 2021: $2,113,254Liabilities 2021: $250,280Net Assets 2021: $1,862,9742021Assets 2022: $1,962,975Liabilities 2022: $475,134Net Assets 2022: $1,487,8412022Assets 2023: $2,023,236Liabilities 2023: $425,024Net Assets 2023: $1,598,2122023Assets 2024: $2,193,201Liabilities 2024: $219,325Net Assets 2024: $1,973,8762024

Highlighted filing

2022

Assets$1,962,975
Liabilities$475,134
Net Assets$1,487,841
Open 2022 Filing

Operations Trend

Revenue Growth27th percentile

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

$1.5M$1.0M$500K$0-$500K-$1.0MRevenue 2011: $354,225Expenses 2011: $396,480Net Income 2011: -$42,2552011Revenue 2012: $296,832Expenses 2012: $310,269Net Income 2012: -$13,4372012Revenue 2013: $270,926Expenses 2013: $278,665Net Income 2013: -$7,7392013Revenue 2014: $259,859Expenses 2014: $272,600Net Income 2014: -$12,7412014Revenue 2015: $231,879Expenses 2015: $292,026Net Income 2015: -$60,1472015Revenue 2016: $241,945Expenses 2016: $370,543Net Income 2016: -$128,5982016Revenue 2017: $285,588Expenses 2017: $393,256Net Income 2017: -$107,6682017Revenue 2018: $268,329Expenses 2018: $375,620Net Income 2018: -$107,2912018Revenue 2019: $555,741Expenses 2019: $440,235Net Income 2019: $115,5062019Revenue 2020: $476,764Expenses 2020: $1,107,846Net Income 2020: -$631,0822020Revenue 2021: $669,669Expenses 2021: $467,892Net Income 2021: $201,7772021Revenue 2022: $430,726Expenses 2022: $398,648Net Income 2022: $32,0782022Revenue 2023: $361,401Expenses 2023: $403,775Net Income 2023: -$42,3742023Revenue 2024: $382,661Expenses 2024: $368,338Net Income 2024: $14,3232024

Highlighted filing

2022

Revenue$430,726
Expenses$398,648
Net Income$32,078
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$432,814
Mission and Program Overview

Mission

Provide and maintain burial grounds for the human dead.

To provide and maintain burial grounds for the human dead

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$1,442,271$1,455,763▲ $13,492
Investments Other Securities$1,085,570$974,198▼ $111,372
Investments Program Related$674,815$546,540▼ $128,275
Land, Buildings, and Equipment, Net$141,541$229,784▲ $88,243
Cash and Non-Interest-Bearing Accounts$71,986$88,101▲ $16,115
Savings and Temporary Cash Investments$94,531$85,945▼ $8,586
Prepaid Expenses and Deferred Charges$35,207$35,207→ $0
Rtn Earn Endowment Incm Other Fnds$420,703$32,078▼ $388,625
Inventories for Sale or Use$5,084$2,369▼ $2,715
Accounts Receivable$4,520$831▼ $3,689
Total Assets$2,113,254$1,962,975▼ $150,279
Liabilities
Mortgage Notes Payable Secured by Investment Property$186,907$436,387▲ $249,480
Accounts Payable and Accrued Expenses$63,373$38,747▼ $24,626
Total Liabilities$250,280$475,134▲ $224,854
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,862,974$1,487,841▼ $375,133
Total Liabilities and Net Assets / Fund Balance$2,113,254$1,962,975▼ $150,279

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$5,274--
Buildings-$400,246-
Land$97,000--
Equipment$132,784$350,288-
Other Securities$18,790--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$1,085,569$44,212▼ $65,925$89,658$974,198
2021$988,903$23,645▲ $154,013$80,992$1,085,569
2020$1,231,583$12,779▲ $67,586$323,045$988,903
2019$1,096,700$11,412▲ $190,275$66,804$1,231,583
2018$1,201,370$9,859▼ $52,786$61,743$1,096,700
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Dorie TammenGeneral ManagerFT$48,825$48,825

Board Members and Trustees

NameTitle
Marty MitchellPresident
David ShearerTrustee
Jeremy AdkinsTrustee
Miriam BryantTrustee
Vic HellbergTrustee
Brad BragaTreasurer
Kevin HitchinsVPSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$161,095
Program Service Revenue
$228,608
Investment Income
$30,044
Other Revenue
$10,979
All Other Contributions
$161,095
Change in Net Assets
$32,078
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$207,183
Salaries, Compensation, and Employee Benefits$191,465
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$99,572$18,432-$118,004
Occupancy$76,163$15,600-$91,763
Current Officers, Directors, Trustees, and Key Employees-$48,825-$48,825
Payroll Taxes$15,415$9,221-$24,636
Depreciation Depletion$22,343$306-$22,649
Office Expenses-$18,771-$18,771
Insurance$12,810$2,624-$15,434
Advertising-$3,915-$3,915
Fees for Services Accounting-$860-$860
Other Expenses$670--$670
Total Functional Expenses$280,094$118,554$0$398,648
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

Governance Explanations

Part VI Line 11B

“Return is presentd to general manager for signature who later provides”

Part VI Line 11B

“copies to Board Members at their quarterly Meeting.”

Part VI Line 15A or B

“Compensation for the general manager is reviewd and approved”

Part VI Line 15A or B

“by the Board of Directors.”

Part VI Line 19

“All documents, policies, and financial statements are available”

Part VI Line 19

“in the office upon written notice.”

Filing and Contact Details

Filer

Filer Name
Marshall Cemetery Association
EIN
42-0396580
In Care Of
% David Shearer
Phone
6417537891
Address
611 N Center Street, Marshalltown, IA 50158

Signing Officer

Name
David Shearer
Title
Office Manager
Phone
6417537891
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Shearer
Formed
1900
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
7
Employees
10

Preparer

Firm
Pamela Brandenburg
Address
1209 S 12th Avenue, Marshalltown, IA 50158
Preparer
Pamela L Brandenburg
Phone
6417526483
Supplemental Narrative

Additional Explanations

VI Line 9

“Marty Mitchell 1209 Iowa Avenue Marshalltown, IA 50158”

VI Line 9

“Kevin Hitchins 102 E Church St. Marshalltown, IA 50158”

VI Line 9

“Brad Braga 2024 Edgebrook Drive Marshalltown, IA 50158”

VI Line 9

“David Shearer 804 Bromley St. Marshalltown, IA 50158”

VI Line 9

“Vic Hellberg 204 N 18th St. Marshalltown, IA 50158”

VI Line 9

“Jeremy Adkins 2101 E Nevada St. Marshalltown, IA 50158”

VI Line 9

“Miriam Bryant 1104 W Nevada St. Marshalltown, IA 50158”

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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/ExplanationTxt0Return is presentd to general manager for signature who later provides
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1copies to Board Members at their quarterly Meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation for the general manager is reviewd and approved
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3by the Board of Directors.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All documents, policies, and financial statements are available
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5in the office upon written notice.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Marty Mitchell 1209 Iowa Avenue Marshalltown, IA 50158
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Kevin Hitchins 102 E Church St. Marshalltown, IA 50158
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Brad Braga 2024 Edgebrook Drive Marshalltown, IA 50158
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9David Shearer 804 Bromley St. Marshalltown, IA 50158
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Vic Hellberg 204 N 18th St. Marshalltown, IA 50158
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Jeremy Adkins 2101 E Nevada St. Marshalltown, IA 50158
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Miriam Bryant 1104 W Nevada St. Marshalltown, IA 50158
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ReturnHeader/Filer/EIN0420396580

Document Assets

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,962,975
Liabilities
$475,134
Net assets
$1,487,841
Revenue
$430,726
Expenses
$398,648
Net income
$32,078
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.19$0.22$1.97$0.38$0.37$0.01
2023Detailed filing. Detailed filing data is available for this year.$2.02$0.43$1.60$0.36$0.40$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.96$0.48$1.49$0.43$0.40$0.03
2021Detailed filing. Detailed filing data is available for this year.$2.11$0.25$1.86$0.67$0.47$0.20
2020Detailed filing. Detailed filing data is available for this year.$1.96$0.52$1.44$0.48$1.11$0.63
2019Detailed filing. Detailed filing data is available for this year.$2.25$0.25$2.00$0.56$0.44$0.12
2018Detailed filing. Detailed filing data is available for this year.$1.86$0.23$1.63$0.27$0.38$0.11
2017Detailed filing. Detailed filing data is available for this year.$2.14$0.26$1.88$0.29$0.39$0.11
2016Detailed filing. Detailed filing data is available for this year.$2.11$0.26$1.85$0.24$0.37$0.13
2015Detailed filing. Detailed filing data is available for this year.$2.07$0.20$1.87$0.23$0.29$0.06
2014Summary only. Only limited summary data is available for this year.$2.19$0.25$1.94$0.26$0.27$0.01
2013Summary only. Only limited summary data is available for this year.$2.08$0.02$2.06$0.27$0.28$0.01
2012Summary only. Only limited summary data is available for this year.$1.94$0.02$1.92$0.30$0.31$0.01
2011Summary only. Only limited summary data is available for this year.$1.77$0.03$1.74$0.35$0.40$0.04