Civic Intelligence

Friendship Cemetery Association

EIN 55-0619572 • 501(c)13 • Jane Lew, WV

Pub. 78 Eligible990-N Coverage

Profile

Maintenance and upkeep of cemetery

C/O Calvin R Morrison PO Box 877Jane Lew, WV 26378

n/A

Siviq Scores

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

Liabilities / Assets

76th percentile

0.00x

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

501(c)13 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

76th percentile

0.00x

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

501(c)13 • <$500k nonprofits • Source year 2016

Net Margin

51st percentile

14%

Higher net margin than 51% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2016

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

501(c)13 • <$500k nonprofits • Source year 2016

Asset Growth

46th percentile

0.7%

Faster asset growth than 46% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

56th percentile

12%

Faster revenue growth than 56% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$206,802

Up $1,502 (+0.7%) from 2015

Liabilities

Flat

$0

Flat from 2015

Net Assets

Up

$206,802

Up $1,502 (+0.7%) from 2015

Operations
Liabilities / Revenue76th percentileNet Margin51st percentile

Revenue

Up

$11,041

Up $1,214 (+12%) from 2015

Expenses

Up

$9,539

Up $436 (+4.8%) from 2015

Net Income

Up

$1,502

Up $778 (+107%) from 2015

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

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

$300K$200K$100K$0Assets 2010: $179,649Net Assets 2010: $179,6492010Assets 2011: $181,710Net Assets 2011: $181,7102011Assets 2012: $185,999Net Assets 2012: $185,9992012Assets 2013: $189,474Net Assets 2013: $189,4742013Assets 2014: $203,875Net Assets 2014: $203,8752014Assets 2015: $205,300Liabilities 2015: $0Net Assets 2015: $205,3002015Assets 2016: $206,802Liabilities 2016: $0Net Assets 2016: $206,8022016

Highlighted filing

2016

Assets$206,802
Liabilities$0
Net Assets$206,802
Open 2016 Filing

Operations Trend

Revenue Growth56th percentile

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

$30K$20K$10K$0-$10KRevenue 2010: $11,079Expenses 2010: $8,728Net Income 2010: $2,3512010Revenue 2011: $10,398Expenses 2011: $11,930Net Income 2011: -$1,5322011Revenue 2012: $11,882Expenses 2012: $7,594Net Income 2012: $4,2882012Revenue 2013: $10,498Expenses 2013: $9,057Net Income 2013: $1,4412013Revenue 2014: $24,071Expenses 2014: $9,676Net Income 2014: $14,3952014Revenue 2015: $9,827Expenses 2015: $9,103Net Income 2015: $7242015Revenue 2016: $11,041Expenses 2016: $9,539Net Income 2016: $1,5022016

Highlighted filing

2016

Revenue$11,041
Expenses$9,539
Net Income$1,502
Open 2016 Filing

Filings

Most recent year

2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$206,802
Liabilities
$0
Net assets
$206,802
Revenue
$11,041
Expenses
$9,539
Net income
$1,502
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2016Detailed filing. Detailed filing data is available for this year.$2.07$0.00$2.07$0.11$0.10$0.02
2015Detailed filing. Detailed filing data is available for this year.$2.05$0.00$2.05$0.10$0.09$0.01
2014Detailed filing. Detailed filing data is available for this year.$2.04$2.04$0.24$0.10$0.14
2013Detailed filing. Detailed filing data is available for this year.$1.89$1.89$0.10$0.09$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.86$1.86$0.12$0.08$0.04
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$1.82$0.10$0.12$0.02
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$1.80$0.11$0.09$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Oct 2, 2017
Return Version
2016v3.0
Gross Receipts
$47,614
Mission and Program Overview

Mission

Maintenance and upkeep of cemetery

Program Services

DescriptionGrantsExpenses
TO PROVIDE UPKEEP AND MAINTENANCE OF CEMETERY$0$7,823
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CALVIN MORRISONBoard Member-$0--
BERNARD MORRISONBoard Member-$0--
JAMES SWISHERBoard Member-$0--
OREN LYNCHBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Friendship Cemetery Association
EIN
55-0619572
Phone
3048847444
Address
C/O CALVIN R MORRISON PO BOX 877, JANE LEW, WV 26378

Signing Officer

Name
Calvin R Morrison
Title
Board Member
Phone
3048847444
Signed
2017-10-02
Discuss with paid preparer
Yes

Preparer

Firm
Tetrick & Bartlett Pllc
Address
PO BOX 1916, CLARKSBURG, WV 26302-1916
Preparer
David a Shriver Member
Phone
3046245564
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: dividends. Amount: 3,464. Description: interest. Amount: 25. Description: capital gain distributions. Amount: 2,667. Description: royalties. Amount: 112. Total included on form 990-ez, line 4: 6,268.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: miscellaneous. Amount: 87. Description: mowing. Amount: 7,400. Description: taxes & licenses. Amount: 31. Description: supplies. Amount: 316. Total to form 990-ez, line 16: 7,834.”

Raw XML Appendix120 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CALVIN MORRISON
IRS990EZ/BooksInCareOfDetail/PhoneNum03048847444
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 877
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0JANE LEW
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WV
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd026378
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0205300
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0206802
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt01714
IRS990EZ/CostOrOtherBasisExpenseSaleAmt036573
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt01502
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01705
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0205300
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0206802
IRS990EZ/GainOrLossFromSaleOfAssetsAmt02359
IRS990EZ/GrossReceiptsAmt047614
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt06268
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0205300
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0206802
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0205300
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0206802
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt04.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CALVIN MORRISON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1BERNARD MORRISON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JAMES SWISHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3OREN LYNCH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt07834
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0MAINTENANCE AND UPKEEP OF CEMETERY
IRS990EZ/ProgramServiceRevenueAmt0700
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE UPKEEP AND MAINTENANCE OF CEMETERY
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt07823
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SaleOfAssetsGrossAmt038932
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0WV
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt09539
IRS990EZ/TotalProgramServiceExpensesAmt07823
IRS990EZ/TotalRevenueAmt011041
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: DIVIDENDS. AMOUNT: 3,464. DESCRIPTION: INTEREST. AMOUNT: 25. DESCRIPTION: CAPITAL GAIN DISTRIBUTIONS. AMOUNT: 2,667. DESCRIPTION: ROYALTIES. AMOUNT: 112. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 6,268.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: MISCELLANEOUS. AMOUNT: 87. DESCRIPTION: MOWING. AMOUNT: 7,400. DESCRIPTION: TAXES & LICENSES. AMOUNT: 31. DESCRIPTION: SUPPLIES. AMOUNT: 316. TOTAL TO FORM 990-EZ, LINE 16: 7,834.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CALVIN R MORRISON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD MEMBER
ReturnHeader/BusinessOfficerGrp/PhoneNum03048847444
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-10-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDSHIP CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0550619572
ReturnHeader/Filer/PhoneNum03048847444
ReturnHeader/Filer/USAddress/AddressLine1Txt0C/O CALVIN R MORRISON PO BOX 877
ReturnHeader/Filer/USAddress/CityNm0JANE LEW
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd026378
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId08D8C3E4581087D54EDEF7BB0A80B646E3091780C
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt066.118.88.74
ReturnHeader/FilingSecurityInformation/IPDt02017-10-02
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm009:46:19
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0550357807
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TETRICK & BARTLETT PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1916
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLARKSBURG
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0263021916
ReturnHeader/PreparerPersonGrp/PhoneNum03046245564
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID A SHRIVER MEMBER
ReturnHeader/ReturnTs02017-10-12T14:24:34-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

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