Civic Intelligence

Chillicothe Cemetery Association

990 • Fiscal year 2016 • EIN 44-0198670

May 01, 2015 to Apr 30, 2016 • Filed on Jun 10, 2016

PO Box 11Chillicothe, MO 64601

(660) 646-1645

Siviq Scores

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

Liabilities / Assets

41st percentile

0.00x

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

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

41st percentile

0.00x

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

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Net Margin

29th percentile

-2.3%

Higher net margin than 29% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

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

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Asset Growth

45th percentile

1.7%

Faster asset growth than 45% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2014 to 2016

Revenue Growth

6th percentile

-57%

Faster revenue growth than 6% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2014 to 2016

Assets

Up

$1,860,267

Up $62,940 (+3.5%) from 2014

Net Assets

Up

$1,860,267

Up $62,940 (+3.5%) from 2014

Liabilities

Flat

$0

Flat from 2014

Revenue

Down

$99,140

Down $440,784 (-82%) from 2014

Expenses

Up

$101,443

Up $10,051 (+11%) from 2014

Net Income

Down

-$2,303

Down $450,835 (-101%) from 2014

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2012: $1,300,659Liabilities 2012: $0Net Assets 2012: $1,300,6592012Assets 2013: $1,348,795Liabilities 2013: $0Net Assets 2013: $1,348,7952013Assets 2014: $1,797,327Liabilities 2014: $0Net Assets 2014: $1,797,3272014Assets 2016: $1,860,267Liabilities 2016: $0Net Assets 2016: $1,860,2672016Assets 2017: $1,846,821Liabilities 2017: $0Net Assets 2017: $1,846,8212017Assets 2018: $1,861,881Liabilities 2018: $0Net Assets 2018: $1,861,8812018Assets 2019: $1,866,932Liabilities 2019: $0Net Assets 2019: $1,866,9322019Assets 2020: $1,822,090Liabilities 2020: $0Net Assets 2020: $1,822,0902020Assets 2021: $1,867,312Liabilities 2021: $0Net Assets 2021: $1,867,3122021Assets 2022: $2,063,020Liabilities 2022: $0Net Assets 2022: $2,063,0202022Assets 2023: $2,143,011Liabilities 2023: $0Net Assets 2023: $2,143,0112023Assets 2024: $2,227,370Liabilities 2024: $15,000Net Assets 2024: $2,212,3702024Assets 2025: $2,395,590Liabilities 2025: $0Net Assets 2025: $2,395,5902025

Highlighted filing

2016

Assets$1,860,267
Liabilities$0
Net Assets$1,860,267

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2012: $120,851Expenses 2012: $105,742Net Income 2012: $15,1092012Revenue 2013: $142,010Expenses 2013: $93,874Net Income 2013: $48,1362013Revenue 2014: $539,924Expenses 2014: $91,392Net Income 2014: $448,5322014Revenue 2016: $99,140Expenses 2016: $101,443Net Income 2016: -$2,3032016Revenue 2017: $100,849Expenses 2017: $114,295Net Income 2017: -$13,4462017Revenue 2018: $136,773Expenses 2018: $121,713Net Income 2018: $15,0602018Revenue 2019: $133,680Expenses 2019: $128,629Net Income 2019: $5,0512019Revenue 2020: $113,123Expenses 2020: $157,965Net Income 2020: -$44,8422020Revenue 2021: $149,890Expenses 2021: $104,668Net Income 2021: $45,2222021Revenue 2022: $311,379Expenses 2022: $115,671Net Income 2022: $195,7082022Revenue 2023: $194,738Expenses 2023: $114,747Net Income 2023: $79,9912023Revenue 2024: $212,363Expenses 2024: $143,004Net Income 2024: $69,3592024Revenue 2025: $315,923Expenses 2025: $132,703Net Income 2025: $183,2202025

Highlighted filing

2016

Revenue$99,140
Expenses$101,443
Net Income-$2,303
Jump To
Filing Snapshot
Filing Period
May 1, 2015 to Apr 30, 2016
Signed
Jun 10, 2016
Return Version
2015v2.1
Gross Receipts
$1,459,275
Mission and Program Overview

Mission

Burial, maintenance, and continued opening of new graves

Burial, care and maintenance of cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,705,711$1,715,557▲ $9,846
Cash and Non-Interest-Bearing Accounts$113,871$107,378▼ $6,493
Land, Buildings, and Equipment, Net$42,988$37,332▼ $5,656
Total Assets$1,862,570$1,860,267▼ $2,303
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,563,726$1,574,282▲ $10,556
Unrestricted Net Assets$280,131$263,667▼ $16,464
Temporarily Rstr Net Assets$18,713$22,318▲ $3,605
Total Net Assets Fund Balance$1,862,570$1,860,267▼ $2,303
Total Liabilities and Net Assets / Fund Balance$1,862,570$1,860,267▼ $2,303

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$37,332$41,245$78,577
Other Land Buildings$0--
Other Securities$74,350--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Edward MilbankPresident
Robert PiggVice-president
Cynthia MundayDirector
Donna ShearerDirector
Inger YoungDirector
Jay ShearerDirector
Lindy ChapmanDirector
Paul HowardDirector
Tom ChapmanDirector
Barbara CookSecretary
William YoungTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$19,759
Program Service Revenue
$20,595
Investment Income
$57,861
Other Revenue
$925
All Other Contributions
$19,759
Change in Net Assets
$-2,303
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$101,443
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$51,273--$51,273
Fees for Service Investment Mgmnt Fees-$9,176-$9,176
Depreciation Depletion---$5,656
All Other Expenses$3,411$133-$3,544
Fees for Services Accounting-$3,515-$3,515
Other Expenses$2,757--$2,757
Insurance-$1,449-$1,449
Occupancy$1,226--$1,226
Office Expenses-$1,026-$1,026
Advertising-$100-$100
Total Functional Expenses$80,388$15,399$0$101,443
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
Annual disclosure for covered persons
Yes
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
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

Governance Explanations

Form 990, Part VI, Section A, Line 2

There are three pairs of husband and wife members on the board of directors.

Form 990, Part VI, Section B, Line 11

The cemetery association compares the form 990 to the compiled financial statements.

Form 990, Part VI, Section B, Line 12C

The organization regularly and consistently monitors and enforces compliance with the conflict of interest policy stated in their operations handbook. The board reviews any potential conflicts of interest to determine if any course of action needs to be taken by the organization.

Form 990, Part VI, Section C, Line 19

The chillicothe cemetery's governing documents and financial statements are all available to the public upon request.

Form 990, Part VII

Barbara cook - p.o. Box 11, chillicothe, mo 64601. Tom chapman - p.o. Box 11, chillicothe, mo 64601. Edward milbank - p.o. Box 11, chillicothe, mo 64601. William young - p.o. Box 11, chillicothe, mo 64601. Inger young - p.o. Box 11, chillicothe, mo 64601. Lindy chapman - p.o. Box 11, chillicothe, mo 64601. Robert pigg - p.o. Box 11, chillicothe, mo 64601. Cynthia munday - p.o. Box 11, chillicothe, mo 64601. Jay shearer - p.o. Box 11, chillicothe, mo 64601. Donna shearer - p.o. Box 11, chillicothe, mo 64601. Paul howard - p.o. Box 11, chillicothe, mo 64601.

Filing and Contact Details

Filer

Filer Name
Chillicothe Cemetery Association
EIN
44-0198670
Phone
6606461645
Address
PO BOX 11, CHILLICOTHE, MO 64601

Signing Officer

Name
Barbara Cook
Title
Secretary
Phone
6606461157
Signed
2016-06-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbara Cook
Formed
1865
Legal Domicile
Mo
Voting Board Members
11
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Harden Cummins Moss & Miller LLC
Address
515 WASHINGTON ST PO BOX 620, CHILLICOTHE, MO 64601
Preparer
Ashley Ishmael
Phone
6606462336
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contract labor: program service expenses 51,273. Management and general expenses 0. Fundraising expenses 0. Total expenses 51,273.

Raw XML Appendix399 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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IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt12758
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt219411
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt33345
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt420278
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt53268
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt63211
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt74141
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt815978
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt974350
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CB&T TRUST ACCOUNT
IRS990ScheduleD/OtherSecuritiesGrp/Desc1WGL HOLDINGS
IRS990ScheduleD/OtherSecuritiesGrp/Desc2TRI-CONTINENTAL CORP
IRS990ScheduleD/OtherSecuritiesGrp/Desc3TOTAL FINA
IRS990ScheduleD/OtherSecuritiesGrp/Desc4JOHN HANCOCK
IRS990ScheduleD/OtherSecuritiesGrp/Desc5HUBBELL INC.
IRS990ScheduleD/OtherSecuritiesGrp/Desc6CHEVRON CORP
IRS990ScheduleD/OtherSecuritiesGrp/Desc7AMEREN CORP
IRS990ScheduleD/OtherSecuritiesGrp/Desc8ADAMS EXPRESS
IRS990ScheduleD/OtherSecuritiesGrp/Desc9REMIC MULTICLASS CMO
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd3C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd4C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd5C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd6C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd7C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd8C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd9C
IRS990ScheduleD/TotalBookValueLandBuildingsAmt037332
IRS990ScheduleD/TotalBookValueSecuritiesAmt01715557
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE THREE PAIRS OF HUSBAND AND WIFE MEMBERS ON THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CEMETERY ASSOCIATION COMPARES THE FORM 990 TO THE COMPILED FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY STATED IN THEIR OPERATIONS HANDBOOK. THE BOARD REVIEWS ANY POTENTIAL CONFLICTS OF INTEREST TO DETERMINE IF ANY COURSE OF ACTION NEEDS TO BE TAKEN BY THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CHILLICOTHE CEMETERY'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE ALL AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BARBARA COOK - P.O. BOX 11, CHILLICOTHE, MO 64601. TOM CHAPMAN - P.O. BOX 11, CHILLICOTHE, MO 64601. EDWARD MILBANK - P.O. BOX 11, CHILLICOTHE, MO 64601. WILLIAM YOUNG - P.O. BOX 11, CHILLICOTHE, MO 64601. INGER YOUNG - P.O. BOX 11, CHILLICOTHE, MO 64601. LINDY CHAPMAN - P.O. BOX 11, CHILLICOTHE, MO 64601. ROBERT PIGG - P.O. BOX 11, CHILLICOTHE, MO 64601. CYNTHIA MUNDAY - P.O. BOX 11, CHILLICOTHE, MO 64601. JAY SHEARER - P.O. BOX 11, CHILLICOTHE, MO 64601. DONNA SHEARER - P.O. BOX 11, CHILLICOTHE, MO 64601. PAUL HOWARD - P.O. BOX 11, CHILLICOTHE, MO 64601.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRACT LABOR: PROGRAM SERVICE EXPENSES 51,273. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,273.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VII
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt018713
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt022318
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01862570
IRS990/TotalAssetsEOYAmt01860267
IRS990/TotalAssetsGrp/BOYAmt01862570
IRS990/TotalAssetsGrp/EOYAmt01860267
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt019759
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt015399
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt080388
IRS990/TotalFunctionalExpensesGrp/TotalAmt0101443
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01862570
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01860267
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt080388
IRS990/TotalProgramServiceRevenueAmt020595
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt049928
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt029453
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt099140
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01862570
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01860267
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0280131
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0263667
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01608 CLAY ST
IRS990/USAddress/CityNm0CHILLICOTHE
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd064601
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0BARBARA COOK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum06606461157
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-06-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHILLICOTHE CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0CHIL
ReturnHeader/Filer/EIN0440198670
ReturnHeader/Filer/PhoneNum06606461645
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 11
ReturnHeader/Filer/USAddress/CityNm0CHILLICOTHE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd064601
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0440615592
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HARDEN CUMMINS MOSS & MILLER LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0515 WASHINGTON ST PO BOX 620
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CHILLICOTHE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd064601
ReturnHeader/PreparerPersonGrp/PhoneNum06606462336
ReturnHeader/PreparerPersonGrp/PreparationDt02016-06-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ASHLEY ISHMAEL
ReturnHeader/ReturnTs02016-06-23T14:55:54-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-05-01
ReturnHeader/TaxPeriodEndDt02016-04-30
ReturnHeader/TaxYr02015

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