Civic Intelligence

Mount Hope Cemetery Association

990 • Fiscal year 2021 • EIN 42-0426560

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 10, 2021

109 North Main StMaquoketa, IA 52060

(563) 652-6312

Siviq Scores

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

Liabilities / Assets

94th percentile

0.17x

Higher debt load relative to assets than 94% of similar nonprofits.

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

Liabilities / Revenue

96th percentile

0.80x

Higher debt load relative to revenue than 96% of similar nonprofits.

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

Net Margin

51st percentile

22%

Higher net margin than 51% of similar nonprofits.

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

Top Officer Pay

83rd percentile

$2,550

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 4.4% 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

34th percentile

-0.6%

Faster revenue growth than 34% of similar nonprofits.

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

Assets

Up

$274,789

Up $20,476 (+8.1%) from 2020

Net Assets

Up

$228,587

Up $12,793 (+5.9%) from 2020

Liabilities

Up

$46,202

Up $7,683 (+20%) from 2020

Revenue

Down

$57,777

Down $338 (-0.6%) from 2020

Expenses

Down

$44,984

Down $13,919 (-24%) from 2020

Net Income

Up

$12,793

Up $13,581 (+1723%) from 2020

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2012: $238,840Liabilities 2012: $50,396Net Assets 2012: $188,4442012Assets 2013: $252,137Liabilities 2013: $52,114Net Assets 2013: $200,0232013Assets 2014: $259,891Liabilities 2014: $59,318Net Assets 2014: $200,5732014Assets 2015: $270,609Liabilities 2015: $59,534Net Assets 2015: $211,0752015Assets 2016: $261,645Liabilities 2016: $55,930Net Assets 2016: $205,7152016Assets 2017: $251,090Liabilities 2017: $55,870Net Assets 2017: $195,2202017Assets 2018: $259,397Liabilities 2018: $40,583Net Assets 2018: $218,8142018Assets 2019: $256,018Liabilities 2019: $39,436Net Assets 2019: $216,5822019Assets 2020: $254,313Liabilities 2020: $38,519Net Assets 2020: $215,7942020Assets 2021: $274,789Liabilities 2021: $46,202Net Assets 2021: $228,5872021Assets 2022: $267,614Liabilities 2022: $43,476Net Assets 2022: $224,1382022Assets 2023: $263,068Liabilities 2023: $40,965Net Assets 2023: $222,1032023Assets 2024: $326,359Liabilities 2024: $33,457Net Assets 2024: $292,9022024Assets 2025: $329,111Liabilities 2025: $33,337Net Assets 2025: $295,7742025

Highlighted filing

2021

Assets$274,789
Liabilities$46,202
Net Assets$228,587

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2012: $59,8392012Expenses 2013: $49,0902013Revenue 2014: $46,669Expenses 2014: $46,119Net Income 2014: $5502014Revenue 2015: $74,432Expenses 2015: $63,930Net Income 2015: $10,5022015Revenue 2016: $56,248Expenses 2016: $61,608Net Income 2016: -$5,3602016Revenue 2017: $53,063Expenses 2017: $63,558Net Income 2017: -$10,4952017Revenue 2018: $75,379Expenses 2018: $51,785Net Income 2018: $23,5942018Revenue 2019: $53,988Expenses 2019: $56,220Net Income 2019: -$2,2322019Revenue 2020: $58,115Expenses 2020: $58,903Net Income 2020: -$7882020Revenue 2021: $57,777Expenses 2021: $44,984Net Income 2021: $12,7932021Revenue 2022: $61,301Expenses 2022: $65,750Net Income 2022: -$4,4492022Revenue 2023: $56,606Expenses 2023: $58,641Net Income 2023: -$2,0352023Revenue 2024: $132,623Expenses 2024: $61,824Net Income 2024: $70,7992024Revenue 2025: $61,846Expenses 2025: $58,974Net Income 2025: $2,8722025

Highlighted filing

2021

Revenue$57,777
Expenses$44,984
Net Income$12,793
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 10, 2021
Return Version
2020v4.1
Gross Receipts
$57,777
Mission and Program Overview

Mission

Cemetery lot sale and upkeep

Cemetery lot sale and upkeep sell cemetery lots, provide for grave openings and closings, pour foundations and maintain cemetery grounds.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$215,794$228,587▲ $12,793
Savings and Temporary Cash Investments$92,535$122,744▲ $30,209
Receivables From Officers Etc$80,000$50,000▼ $30,000
Pledges and Grants Receivable$38,519$46,202▲ $7,683
Investments Other Securities$33,447$33,551▲ $104
Cash and Non-Interest-Bearing Accounts$8,155$21,761▲ $13,606
Land, Buildings, and Equipment, Net$1,657$531▼ $1,126
Total Assets$254,313$274,789▲ $20,476
Liabilities
Deferred Revenue$38,519$46,202▲ $7,683
Total Liabilities$38,519$46,202▲ $7,683
Net Assets / Fund Balance
Total Net Assets Fund Balance$215,794$228,587▲ $12,793
Total Liabilities and Net Assets / Fund Balance$254,313$274,789▲ $20,476

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$531$45,286$45,817
Land$0--
Other Securities$33,551--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Jim FarrellBoard SecretaryPT$2,550$2,550

Board Members and Trustees

NameTitle
Clay RomerPresident
Barb MayberryVice-president
Charles DietzDirector
Mona ReichlingDirector
Dan WaiteCo-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$30,377
Program Service Revenue
$24,059
Investment Income
$3,341
Other Revenue
$0
All Other Contributions
$14,040
Change in Net Assets
$12,793
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$44,984
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 Other$37,700$0$0$37,700
Fees for Services Accounting$2,550$0$0$2,550
Insurance$2,349$0$0$2,349
Depreciation Depletion$1,126$0$0$1,126
Occupancy$476$0$0$476
Other Expenses$201$0$0$201
Office Expenses$200$0$0$200
Information Technology$192$0$0$192
Advertising$190$0$0$190
Total Functional Expenses$44,984$0$0$44,984
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Board SecretaryAcctg, Legal, RecordsNo$2,550

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$80,000$50,000▼ $30,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Mount Hope Cemetery Association
EIN
42-0426560
Phone
5636526312
Address
109 NORTH MAIN ST, MAQUOKETA, IA 52060

Signing Officer

Name
James M Farrell
Title
Board Secretary
Phone
5636526312
Signed
2021-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James M Farrell
Formed
1851
Legal Domicile
Ia
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
10

Preparer

Firm
Farrell Tax & Accounting
Address
109 N MAIN ST, MAQUOKETA, IA 52060
Preparer
James Farrell
Phone
5636526312
Supplemental Narrative

Additional Explanations

Pt VI, Line 1A

All lot owners are eligible for 5 voting member spots

Pt VI, Line 6

All lot owners are members of organization

Pt VI, Line 7A

All lot owners can vote for board members

Pt VI, Line 11B

Form 990 is reviewed by board and president before filing

Pt VI, Line 12C

There are very few transactions, so all are monitored

Pt VI, Line 19

All policies and form 990 are available from board secretary.

Other

OTHER FEES LINE 11g, PART IX-CEMETERY LAWN CARE $33,330

Other

OTHER FEES LINE 11g, PART IX-GRAVE OPENINGS $8,915

Other

OTHER FEES LINE 11g, PART IX-FOUNDATION POURING $7,680

Other

OTHER FEES LINE 11g, PART IX-SNOW REMOVAL $350

Form 990, Part IX, Line 11G

Grave openings 6990. 6990. 0. 0.

Form 990, Part IX, Line 11G

Lawn care 21700. 21700. 0. 0.

Form 990, Part IX, Line 11G

Foundations 3675. 3675. 0. 0.

Form 990, Part IX, Line 11G

Maintenance/clean up 1400. 1400. 0. 0.

Form 990, Part IX, Line 11G

Tree clearing 3585. 3585. 0. 0.

Form 990, Part IX, Line 11G

Snow removal 350. 350. 0. 0.

Raw XML Appendix391 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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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt02550
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0ACCTG, LEGAL, RECORDS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt050000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanFromOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0BUILDING
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt050000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0DAN WAITE
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt050000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL LOT OWNERS ARE ELIGIBLE FOR 5 VOTING MEMBER SPOTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL LOT OWNERS ARE MEMBERS OF ORGANIZATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL LOT OWNERS CAN VOTE FOR BOARD MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 IS REVIEWED BY BOARD AND PRESIDENT BEFORE FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE ARE VERY FEW TRANSACTIONS, SO ALL ARE MONITORED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL POLICIES AND FORM 990 ARE AVAILABLE FROM BOARD SECRETARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OTHER FEES LINE 11g, PART IX-CEMETERY LAWN CARE $33,330
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OTHER FEES LINE 11g, PART IX-GRAVE OPENINGS $8,915
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8OTHER FEES LINE 11g, PART IX-FOUNDATION POURING $7,680
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9OTHER FEES LINE 11g, PART IX-SNOW REMOVAL $350
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10GRAVE OPENINGS 6990. 6990. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11LAWN CARE 21700. 21700. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12FOUNDATIONS 3675. 3675. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13MAINTENANCE/CLEAN UP 1400. 1400. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14TREE CLEARING 3585. 3585. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15SNOW REMOVAL 350. 350. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Other
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990, Part IX, Line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990, Part IX, Line 11g
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0254313
IRS990/TotalAssetsEOYAmt0274789
IRS990/TotalAssetsGrp/BOYAmt0254313
IRS990/TotalAssetsGrp/EOYAmt0274789
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt030377
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt044984
IRS990/TotalFunctionalExpensesGrp/TotalAmt044984
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt038519
IRS990/TotalLiabilitiesEOYAmt046202
IRS990/TotalLiabilitiesGrp/BOYAmt038519
IRS990/TotalLiabilitiesGrp/EOYAmt046202
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0215794
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0228587
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt024059
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt03341
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt024059
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt057777
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0254313
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0274789
IRS990/TotReportableCompRltdOrgAmt02550
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0109 N MAIN ST
IRS990/USAddress/CityNm0MAQUOKETA
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd052060
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES M FARRELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum05636526312
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MOUNT HOPE CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MOUN
ReturnHeader/Filer/EIN0420426560
ReturnHeader/Filer/PhoneNum05636526312
ReturnHeader/Filer/USAddress/AddressLine1Txt0109 NORTH MAIN ST
ReturnHeader/Filer/USAddress/CityNm0MAQUOKETA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052060
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FARRELL TAX & ACCOUNTING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0109 N MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MAQUOKETA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd052060
ReturnHeader/PreparerPersonGrp/PhoneNum05636526312
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES FARRELL
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-11-11T09:23:46-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JAMES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0FARRELL
ReturnHeader/TaxPeriodBeginDt02020-07-01
ReturnHeader/TaxPeriodEndDt02021-06-30
ReturnHeader/TaxYr02020

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.29$0.33$2.96$0.62$0.59$0.03
2024Detailed filing. Detailed filing data is available for this year.$3.26$0.33$2.93$1.33$0.62$0.71
2023Detailed filing. Detailed filing data is available for this year.$2.63$0.41$2.22$0.57$0.59$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.68$0.43$2.24$0.61$0.66$0.04
2021Detailed filing. Detailed filing data is available for this year.$2.75$0.46$2.29$0.58$0.45$0.13
2020Detailed filing. Detailed filing data is available for this year.$2.54$0.39$2.16$0.58$0.59$0.01
2019Detailed filing. Detailed filing data is available for this year.$2.56$0.39$2.17$0.54$0.56$0.02
2018Detailed filing. Detailed filing data is available for this year.$2.59$0.41$2.19$0.75$0.52$0.24
2017Detailed filing. Detailed filing data is available for this year.$2.51$0.56$1.95$0.53$0.64$0.10
2016Detailed filing. Detailed filing data is available for this year.$2.62$0.56$2.06$0.56$0.62$0.05
2015Detailed filing. Detailed filing data is available for this year.$2.71$0.60$2.11$0.74$0.64$0.11
2014Detailed filing. Detailed filing data is available for this year.$2.60$0.59$2.01$0.47$0.46$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.52$0.52$2.00$0.49
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.39$0.50$1.88$0.60