Civic Intelligence

Shelbina Cemetery Association

EIN 43-0671761 • 501(c)13 • Shelbina, MO

Profile

Maintaining cemetery grounds

5566 Highway HhShelbina, MO 63468

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Net Margin

83rd percentile

63%

Higher net margin than 83% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

64th percentile

$1,200

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 0.6% of source-year revenue.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Asset Growth

23rd percentile

1.2%

Faster asset growth than 23% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

100th percentile

13359%

Faster revenue growth than 100% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$700,217

Up $8,017 (+1.2%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$700,217

Up $8,017 (+1.2%) from 2024

Revenue

Up

$184,655

Up $183,283 (+13359%) from 2024

Expenses

Up

$68,512

Up $12,866 (+23%) from 2024

Net Income

Up

$116,143

Up $170,417 (+314%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2011: $788,116Liabilities 2011: $0Net Assets 2011: $788,1162011Assets 2012: $787,340Liabilities 2012: $58Net Assets 2012: $787,2822012Assets 2013: $802,401Liabilities 2013: $126Net Assets 2013: $802,2752013Assets 2014: $827,087Liabilities 2014: $161Net Assets 2014: $826,9262014Assets 2015: $815,678Liabilities 2015: $255Net Assets 2015: $815,4232015Assets 2016: $697,898Liabilities 2016: $1,459Net Assets 2016: $696,4392016Assets 2017: $635,596Liabilities 2017: $0Net Assets 2017: $635,5962017Assets 2018: $660,782Liabilities 2018: $0Net Assets 2018: $660,7822018Assets 2019: $672,215Liabilities 2019: $0Net Assets 2019: $672,2152019Assets 2020: $576,214Liabilities 2020: $0Net Assets 2020: $576,2142020Assets 2021: $788,184Liabilities 2021: $0Net Assets 2021: $788,1842021Assets 2022: $717,631Liabilities 2022: $0Net Assets 2022: $717,6312022Assets 2023: $632,218Liabilities 2023: $0Net Assets 2023: $632,2182023Assets 2024: $692,200Liabilities 2024: $0Net Assets 2024: $692,2002024Assets 2025: $700,217Liabilities 2025: $0Net Assets 2025: $700,2172025

Highlighted filing

2025

Assets$700,217
Liabilities$0
Net Assets$700,217

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$200K$100K$0-$100K-$200KExpenses 2011: $45,6972011Expenses 2012: $44,0982012Expenses 2013: $69,0342013Revenue 2014: $106,364Expenses 2014: $81,214Net Income 2014: $25,1502014Revenue 2015: $83,688Expenses 2015: $85,898Net Income 2015: -$2,2102015Revenue 2016: -$14,597Expenses 2016: $94,097Net Income 2016: -$108,6942016Revenue 2017: $49,001Expenses 2017: $124,395Net Income 2017: -$75,3942017Revenue 2018: $75,492Expenses 2018: $66,582Net Income 2018: $8,9102018Revenue 2019: $100,498Expenses 2019: $54,155Net Income 2019: $46,3432019Revenue 2020: $69,824Expenses 2020: $56,483Net Income 2020: $13,3412020Revenue 2021: $97,439Expenses 2021: $68,479Net Income 2021: $28,9602021Revenue 2022: $66,021Expenses 2022: $73,091Net Income 2022: -$7,0702022Revenue 2023: $31,890Expenses 2023: $64,235Net Income 2023: -$32,3452023Revenue 2024: $1,372Expenses 2024: $55,646Net Income 2024: -$54,2742024Revenue 2025: $184,655Expenses 2025: $68,512Net Income 2025: $116,1432025

Highlighted filing

2025

Revenue$184,655
Expenses$68,512
Net Income$116,143

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.00$0.00$7.00$1.85$0.69$1.16
2024Detailed filing. Detailed filing data is available for this year.$6.92$0.00$6.92$0.01$0.56$0.54
2023Detailed filing. Detailed filing data is available for this year.$6.32$0.00$6.32$0.32$0.64$0.32
2022Detailed filing. Detailed filing data is available for this year.$7.18$0.00$7.18$0.66$0.73$0.07
2021Detailed filing. Detailed filing data is available for this year.$7.88$0.00$7.88$0.97$0.68$0.29
2020Detailed filing. Detailed filing data is available for this year.$5.76$0.00$5.76$0.70$0.56$0.13
2019Detailed filing. Detailed filing data is available for this year.$6.72$0.00$6.72$1.00$0.54$0.46
2018Detailed filing. Detailed filing data is available for this year.$6.61$0.00$6.61$0.75$0.67$0.09
2017Detailed filing. Detailed filing data is available for this year.$6.36$0.00$6.36$0.49$1.24$0.75
2016Detailed filing. Detailed filing data is available for this year.$6.98$0.01$6.96$0.15$0.94$1.09
2015Detailed filing. Detailed filing data is available for this year.$8.16$0.00$8.15$0.84$0.86$0.02
2014Detailed filing. Detailed filing data is available for this year.$8.27$0.00$8.27$1.06$0.81$0.25
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.02$0.00$8.02$0.69
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.87$0.00$7.87$0.44
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.88$0.00$7.88$0.46
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Aug 14, 2025
Return Version
2024v5.0
Gross Receipts
$1,250,058
Mission and Program Overview

Mission

Maintaining cemetery grounds

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$581,367$554,356▼ $27,011
Savings and Temporary Cash Investments$48,817$76,960▲ $28,143
Land, Buildings, and Equipment, Net$59,816$68,901▲ $9,085
Other Notes and Loans Receivable, Net$2,200--
Total Assets$692,200$700,217▲ $8,017
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$692,200$700,217▲ $8,017
Total Net Assets Fund Balance$692,200$700,217▲ $8,017
Total Liabilities and Net Assets / Fund Balance$692,200$700,217▲ $8,017

Asset Categories

AssetBook ValueDepreciationBasis
Buildings-$9,903$9,903
Land$1,883-$1,883
Other Land Buildings$-862$862-
Equipment$-27,583$27,583-
Leasehold Improvements$-185,426$185,426-
Compensation and Service Providers

Employees

NameTitleBaseTotal
Eric EaganSec/treasure$1,200$1,200

Board Members and Trustees

NameTitle
Ralph EaganPresident
Corey EaganBoard Member
Gary MilnerBoard Member
Junior WearBoard Member
Kathleen WilhamBoard Member
Paul VonthunBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$52
Program Service Revenue
$9,812
Investment Income
$174,791
Other Revenue
$0
All Other Contributions
$52
Change in Net Assets
$116,143
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$67,220
Salaries, Compensation, and Employee Benefits$1,292
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$45,000--$45,000
Depreciation Depletion$8,155--$8,155
Fees for Service Investment Mgmnt Fees-$6,072-$6,072
Fees for Services Accounting-$3,120-$3,120
Current Officers, Directors, Trustees, and Key Employees-$1,200-$1,200
Occupancy$381--$381
Payroll Taxes-$92-$92
Advertising$48--$48
Other Expenses$-5--$-5
Total Functional Expenses$58,028$10,484$0$68,512
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
No
Backup withholding compliance
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
No
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 2

Ralph eagan corey eagan father / son ralph eagan eric eagan uncle / nephew

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

The organization provided a draft copy of this 990 to all members of it's governing body before filing the return.

Form 990, Page 6, Part VI, Line 19

Documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Shelbina Cemetery Association
EIN
43-0671761
Phone
5732319449
Address
5566 HIGHWAY HH, SHELBINA, MO 63468

Signing Officer

Name
Eric Eagan
Title
Sec/treasurer
Phone
5732319449
Signed
2025-08-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Eagan
Formed
1926
Legal Domicile
Mo
Voting Board Members
7
Independent Board Members
7
Employees
1

Preparer

Firm
Grimshaw & Associates LLC
Address
PO BOX 126, MACON, MO 63552
Preparer
Alissa a Kaser
Phone
6603955292
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Custom hired mowing services 45,000 0 0

Raw XML Appendix322 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0MAINTAINING CEMETERY GROUNDS
IRS990/AdvertisingGrp/ProgramServicesAmt048
IRS990/AdvertisingGrp/TotalAmt048
IRS990/AllOtherContributionsAmt052
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0ERIC EAGAN
IRS990/BooksInCareOfDetail/PhoneNum05732319449
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt05566 HIGHWAY HH
IRS990/BooksInCareOfDetail/USAddress/CityNm0SHELBINA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MO
IRS990/BooksInCareOfDetail/USAddress/ZIPCd063468
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IRS990/CYRevenuesLessExpensesAmt0116143
IRS990/CYSalariesCompEmpBnftPaidAmt01292
IRS990/CYTotalExpensesAmt068512
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0184655
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt08155
IRS990/DepreciationDepletionGrp/TotalAmt08155
IRS990/Desc0TO PROVIDE, MAINTAIN AND CONVEY LOTS FOR CEMETERY PURPOSES AND TO MAINTAIN, CARE FOR AND IMPROVE THE GROUNDS, LOTS, DRIVEWAYS AND GRAVES OF THE CEMETERY FOR THE ASSOCIATION.
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
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IRS990/Form990PartVIISectionAGrp/PersonNm1ERIC EAGAN
IRS990/Form990PartVIISectionAGrp/PersonNm2GARY MILNER
IRS990/Form990PartVIISectionAGrp/PersonNm3COREY EAGAN
IRS990/Form990PartVIISectionAGrp/PersonNm4KATHLEEN WILHAM
IRS990/Form990PartVIISectionAGrp/PersonNm5PAUL VONTHUN
IRS990/Form990PartVIISectionAGrp/PersonNm6JUNIOR WEAR
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11200
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SEC/TREASURE
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01926
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt030091
IRS990/GainOrLossGrp/SecuritiesAmt088654
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt030091
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IRS990/GrossReceiptsAmt01250058
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IRS990/IncludeFIN48FootnoteInd0false
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IRS990/IndependentVotingMemberCnt07
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt0581367
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0554356
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0223774
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IRS990/LandBldgEquipCostOrOtherBssAmt0292675
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IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01065403
IRS990/LoanOutstandingInd0false
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0862
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IRS990/ScheduleJRequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RALPH EAGAN COREY EAGAN FATHER / SON RALPH EAGAN ERIC EAGAN UNCLE / NEPHEW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION PROVIDED A DRAFT COPY OF THIS 990 TO ALL MEMBERS OF IT'S GOVERNING BODY BEFORE FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CUSTOM HIRED MOWING SERVICES 45,000 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
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ReturnHeader/ReturnTs02025-08-14T15:43:35-04:00
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ReturnHeader/TaxYr02024

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