Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
Belington Fraternal Cemetery Association
EIN 55-0332032 • 501(c)13 • Belington, WV
Profile
Selling cemetery lots and maintaining cemetery property for masonic lodge #125 ioof lodge #73.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.09x
Liabilities / Revenue
96th percentile
Higher debt load relative to revenue than 96% of similar nonprofits.
Net Margin
7th percentile
Higher net margin than 7% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 70.9% of source-year revenue.
Asset Growth
16th percentile
Faster asset growth than 16% of similar nonprofits.
Revenue Growth
8th percentile
Faster revenue growth than 8% of similar nonprofits.
Balance Sheet
Assets
Down$85,805
Down $7,381 (-7.9%) from 2018
Liabilities
Down$7,356
Down $2,996 (-29%) from 2018
Net Assets
-
No earlier filing loaded for comparison.
Revenue
Down$6,475
Down $12,197 (-65%) from 2018
Expenses
Down$14,189
Down $3,463 (-20%) from 2018
Net Income
Down-$7,714
Down $8,734 (-856%) from 2018
Trend Graphs
Filings
Most recent year
2019 • Form 990EZSummary only. Only limited summary data is available for this year.
- Assets
- $85,805
- Liabilities
- $7,356
- Net assets
- -
- Revenue
- $6,475
- Expenses
- $14,189
- Net income
- -$7,714
Latest Detailed Filing
The latest 2019 filing currently has summary financial data only. Showing the latest detailed filing from 2015 below.
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2015 to Dec 31, 2015
- Signed
- Aug 17, 2016
- Return Version
- 2015v2.0
- Gross Receipts
- $12,906
Mission and Program Overview
Mission
Selling cemetery lots and maintaining cemetery property for masonic lodge #125 ioof lodge #73.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| SELLING CEMETERY LOTS AND MAINTAINING CEMETRY PROPERTY FOR MASONIC LODGE 3125 AND IOOF LODGE #73. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DAVID J SMITH | Caretaker | PT | $9,153 | - | $9,153 |
| JERRY PHILLIPS | Caretaker | PT | $4,320 | - | $4,320 |
| KATHERINE E WHITE | Secretary | - | $1,400 | - | $1,400 |
| CHESTER WHITE | Trustee | - | $0 | - | - |
| JOHN L RHOADES | Trustee | - | $0 | - | - |
| CHRISOPHER W WILSON | Trustee | - | $0 | - | - |
| ESTER R RHOADES | Trustee | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Belngton Fraternal Cemetery Association
- EIN
- 55-0332032
- Phone
- 3048232155
- Address
- ROUTE 1 BOX 33A, BELINGTON, WV 26250
Signing Officer
- Name
- Katherine E White
- Title
- Bookkeeper
- Signed
- 2016-08-17
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Lakes Bookkeeping & Taxes LLC
- Address
- 414 Morgantown Pike, Belington, WV 26250-7710
- Preparer
- Lois K Wilson
- Phone
- 3048231736
Supplemental Narrative
Additional Explanations
Other Expenses.1002
“Office Expenses $1000”
Other Expenses.1009
“Depreciation $1243”
Other Expenses.1012
“Insurance $252”
Other Expenses.1
“CONTRACT LABOR - Newlon Vaults $6000”
Other Expenses.2
“SUPPLIES $2561”
Other Expenses.3
“REPAIRS $1155”
Other Expenses.4
“GASOLINE $282”
Other Assets.1002
“Furniture and Fixtures - Beginning $152 Furniture and Fixtures - Ending $128”
Other Assets.1003
“Machinery and Equipment - Beginning $5068 Machinery and Equipment - Ending $3849”
Other Assets.1004
“Miscellaneous - Beginning $-803 Miscellaneous - Ending $-803”
Other Assets.1012
“Intangible Assets - Beginning $16982 Intangible Assets - Ending $16983”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $1334 Accounts Payable and Accrued Expenses - Ending $3487”
Raw XML Appendix143 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | KATHERINE E WHITE |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3048232155 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | ROUTE 1 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | BELINGTON |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 26250 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 77083 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 63827 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -17209 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 2875 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form720FiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 99285 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 84787 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 12906 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 556 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 803 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 803 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 97951 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 81300 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 97951 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 81300 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 5.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 9153 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 4320 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 1400 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | CHESTER WHITE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DAVID J SMITH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JERRY PHILLIPS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | KATHERINE E WHITE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JOHN L RHOADES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | CHRISOPHER W WILSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | ESTER R RHOADES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | CARETAKER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | CARETAKER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Trustee |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Trustee |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationFiled990TInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 21399 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 20157 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 558 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 12493 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | SELLING CEMETERY LOTS AND MAINTAINING CEMETERY PROPERTY FOR MASONIC LODGE #125 IOOF LODGE #73. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 12350 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SELLING CEMETERY LOTS AND MAINTAINING CEMETRY PROPERTY FOR MASONIC LODGE 3125 AND IOOF LODGE #73. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 14747 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1334 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 3487 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 30115 |
| IRS990EZ/TotalRevenueAmt | 0 | 12906 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Office Expenses $1000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Depreciation $1243 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Insurance $252 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CONTRACT LABOR - Newlon Vaults $6000 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | SUPPLIES $2561 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | REPAIRS $1155 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | GASOLINE $282 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Furniture and Fixtures - Beginning $152 Furniture and Fixtures - Ending $128 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Machinery and Equipment - Beginning $5068 Machinery and Equipment - Ending $3849 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Miscellaneous - Beginning $-803 Miscellaneous - Ending $-803 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | Intangible Assets - Beginning $16982 Intangible Assets - Ending $16983 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | Accounts Payable and Accrued Expenses - Beginning $1334 Accounts Payable and Accrued Expenses - Ending $3487 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Assets.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Other Assets.1004 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Other Assets.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | Total Liabilities.1001 |
| ReturnHeader/BuildTS | 0 | 2016-12-15 16:53:06Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KATHERINE E WHITE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | BOOKKEEPER |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2016-08-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BELNGTON FRATERNAL CEMETERY ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BELN |
| ReturnHeader/Filer/EIN | 0 | 550332032 |
| ReturnHeader/Filer/PhoneNum | 0 | 3048232155 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | ROUTE 1 BOX 33A |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BELINGTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WV |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 26250 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Lakes Bookkeeping & Taxes LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 414 Morgantown Pike |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Belington |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WV |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 262507710 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3048231736 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Lois K Wilson |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2016-08-17T05:07:39-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2015-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2015-12-31 |
| ReturnHeader/TaxYr | 0 | 2015 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.