Civic Intelligence

Union Cemetery Company

990 • Fiscal year 2020 • EIN 51-0051285

Jan 01, 2020 to Dec 31, 2020 • Filed on May 01, 2021

PO Box 654Georgetown, DE 19947

(302) 856-7849

Siviq Scores

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

Liabilities / Assets

44th percentile

0.00x

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

2020 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

44th percentile

0.00x

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

2020 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2020

Net Margin

2nd percentile

-151%

Higher net margin than 2% of similar nonprofits.

2020 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2020 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2020

Asset Growth

67th percentile

7.5%

Faster asset growth than 67% of similar nonprofits.

2020 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

2nd percentile

-80%

Faster revenue growth than 2% of similar nonprofits.

2020 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$3,147,526

Up $218,592 (+7.5%) from 2019

Net Assets

Up

$3,147,526

Up $218,592 (+7.5%) from 2019

Liabilities

Flat

$0

Flat from 2019

Revenue

Down

$35,213

Down $145,223 (-80%) from 2019

Expenses

Up

$88,529

Up $12,178 (+16%) from 2019

Net Income

Down

-$53,316

Down $157,401 (-151%) from 2019

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,979,167Liabilities 2011: $0Net Assets 2011: $1,979,1672011Assets 2012: $2,168,061Liabilities 2012: $0Net Assets 2012: $2,168,0612012Assets 2013: $2,291,063Liabilities 2013: $0Net Assets 2013: $2,291,0632013Assets 2014: $2,318,451Liabilities 2014: $0Net Assets 2014: $2,318,4512014Assets 2015: $2,253,743Liabilities 2015: $0Net Assets 2015: $2,253,7432015Assets 2016: $2,365,297Liabilities 2016: $0Net Assets 2016: $2,365,2972016Assets 2017: $2,681,919Liabilities 2017: $0Net Assets 2017: $2,681,9192017Assets 2018: $2,513,193Liabilities 2018: $0Net Assets 2018: $2,513,1932018Assets 2019: $2,928,934Liabilities 2019: $0Net Assets 2019: $2,928,9342019Assets 2020: $3,147,526Liabilities 2020: $0Net Assets 2020: $3,147,5262020Assets 2021: $3,491,554Liabilities 2021: $0Net Assets 2021: $3,491,5542021Assets 2022: $2,927,997Liabilities 2022: $255Net Assets 2022: $2,927,7422022Assets 2023: $3,314,543Liabilities 2023: $255Net Assets 2023: $3,314,2882023Assets 2024: $3,614,562Liabilities 2024: $0Net Assets 2024: $3,614,5622024

Highlighted filing

2020

Assets$3,147,526
Liabilities$0
Net Assets$3,147,526

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $60,799Expenses 2011: $182,401Net Income 2011: -$121,6022011Revenue 2012: $285,217Expenses 2012: $115,509Net Income 2012: $169,7082012Revenue 2013: $132,945Expenses 2013: $223,024Net Income 2013: -$90,0792013Revenue 2014: $105,250Expenses 2014: $90,606Net Income 2014: $14,6442014Revenue 2015: $211,969Expenses 2015: $101,306Net Income 2015: $110,6632015Revenue 2016: $94,171Expenses 2016: $108,102Net Income 2016: -$13,9312016Revenue 2017: $213,018Expenses 2017: $79,990Net Income 2017: $133,0282017Revenue 2018: $111,496Expenses 2018: $68,762Net Income 2018: $42,7342018Revenue 2019: $180,436Expenses 2019: $76,351Net Income 2019: $104,0852019Revenue 2020: $35,213Expenses 2020: $88,529Net Income 2020: -$53,3162020Revenue 2021: $150,978Expenses 2021: $104,858Net Income 2021: $46,1202021Revenue 2022: $218,739Expenses 2022: $109,587Net Income 2022: $109,1522022Revenue 2023: $214,709Expenses 2023: $117,234Net Income 2023: $97,4752023Revenue 2024: $198,327Expenses 2024: $119,538Net Income 2024: $78,7892024

Highlighted filing

2020

Revenue$35,213
Expenses$88,529
Net Income-$53,316
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
May 1, 2021
Return Version
2020v4.0
Gross Receipts
$846,564
Mission and Program Overview

Mission

Providing perpetual upkeep of cemetery plots

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,928,934$3,147,526▲ $218,592
Investments in Publicly Traded Securities$2,876,885$3,097,821▲ $220,936
Land, Buildings, and Equipment, Net$27,306$22,446▼ $4,860
Savings and Temporary Cash Investments$16,676$16,686▲ $10
Cash and Non-Interest-Bearing Accounts$3,820$5,545▲ $1,725
Total Assets$2,928,934$3,147,526▲ $218,592
Other Assets Total$4,247$5,028▲ $781
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,928,934$3,147,526▲ $218,592
Total Liabilities and Net Assets / Fund Balance$2,928,934$3,147,526▲ $218,592

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$22,446$124,732$147,178

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$2,881,132-▲ $252,008-$3,102,848
2019$2,455,400-▲ $451,039-$2,881,132
2018$2,634,208-▼ $133,697$20,000$2,455,400
2017$2,321,083-▲ $341,636-$2,634,208
2016$2,198,818-▲ $125,485-$2,321,083
Compensation and Service Providers

Board Members and Trustees

NameTitle
Joe BoothPresident
John Roach JrSecretary
Thomas RustTreasurer
G Thomas HendersonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$21,650
Investment Income
$10,863
Other Revenue
$2,700
Change in Net Assets
$-53,316
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$88,529
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 Service Investment Mgmnt Fees-$26,045-$26,045
Fees for Services Legal-$5,000-$5,000
Depreciation Depletion$4,860--$4,860
Fees for Services Accounting-$2,805-$2,805
Insurance-$2,648-$2,648
Office Expenses-$231-$231
Other Expenses$1,775$25-$25
All Other Expenses-$1-$1
Total Functional Expenses$51,774$36,755$0$88,529
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 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Union Cemetery Company Inc
EIN
51-0051285
Phone
3028567849
Address
PO BOX 654, GEORGETOWN, DE 19947

Signing Officer

Name
Thomas Rust
Title
Treasurer
Phone
3028567849
Signed
2021-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Thomas Rust
Formed
1920
Legal Domicile
De
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Firm
Stayton and Dickens Llp
Address
117 S BEDFORD ST, GEORGETOWN, DE 19947
Preparer
Jane L Stayton CPA
Phone
3028564141
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Permits & fees, sale of lots

Raw XML Appendix316 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
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IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt0COUNTRY CLUB VILLAGE
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IRS990/MinutesOfCommitteesInd0true
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IRS990/USAddress/StateAbbreviationCd0DE
IRS990/USAddress/ZIPCd019947
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS RUST
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03028567849
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-05-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UNION CEMETERY COMPANY INC
ReturnHeader/Filer/BusinessNameControlTxt0UNIO
ReturnHeader/Filer/EIN0510051285
ReturnHeader/Filer/PhoneNum03028567849
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 654
ReturnHeader/Filer/USAddress/CityNm0GEORGETOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DE
ReturnHeader/Filer/USAddress/ZIPCd019947
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271115042
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0STAYTON AND DICKENS LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0117 S BEDFORD ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GEORGETOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0DE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd019947
ReturnHeader/PreparerPersonGrp/PhoneNum03028564141
ReturnHeader/PreparerPersonGrp/PreparationDt02021-05-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JANE L STAYTON CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-05-10T12:27:31-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0THOMAS
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0RUST
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.61$0.00$3.61$0.20$0.12$0.08
2023Detailed filing. Detailed filing data is available for this year.$3.31$0.00$3.31$0.21$0.12$0.10
2022Detailed filing. Detailed filing data is available for this year.$2.93$0.00$2.93$0.22$0.11$0.11
2021Detailed filing. Detailed filing data is available for this year.$3.49$0.00$3.49$0.15$0.10$0.05
2020Detailed filing. Detailed filing data is available for this year.$3.15$0.00$3.15$0.04$0.09$0.05
2019Summary only. Only limited summary data is available for this year.$2.93$0.00$2.93$0.18$0.08$0.10
2018Summary only. Only limited summary data is available for this year.$2.51$0.00$2.51$0.11$0.07$0.04
2017Detailed filing. Detailed filing data is available for this year.$2.68$0.00$2.68$0.21$0.08$0.13
2016Summary only. Only limited summary data is available for this year.$2.37$0.00$2.37$0.09$0.11$0.01
2015Summary only. Only limited summary data is available for this year.$2.25$0.00$2.25$0.21$0.10$0.11
2014Summary only. Only limited summary data is available for this year.$2.32$0.00$2.32$0.11$0.09$0.01
2013Summary only. Only limited summary data is available for this year.$2.29$0.00$2.29$0.13$0.22$0.09
2012Summary only. Only limited summary data is available for this year.$2.17$0.00$2.17$0.29$0.12$0.17
2011Summary only. Only limited summary data is available for this year.$1.98$0.00$1.98$0.06$0.18$0.12