Civic Intelligence

Franklin Cemetery Association

990 • Fiscal year 2019 • EIN 55-6026573

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 14, 2020

PO Box 561Wellsburg, WV 26070

(304) 737-3693

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.00x

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

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

43rd percentile

0.00x

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

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Net Margin

83rd percentile

54%

Higher net margin than 83% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Asset Growth

84th percentile

15%

Faster asset growth than 84% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

92nd percentile

96%

Faster revenue growth than 92% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$3,472,354

Up $451,477 (+15%) from 2018

Net Assets

Up

$3,472,354

Up $451,477 (+15%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue

Up

$195,668

Up $95,855 (+96%) from 2018

Expenses

Up

$89,606

Up $8,818 (+11%) from 2018

Net Income

Up

$106,062

Up $87,037 (+457%) from 2018

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2008: $1,622,990Liabilities 2008: $0Net Assets 2008: $1,622,9902008Assets 2010: $2,065,898Liabilities 2010: $0Net Assets 2010: $2,065,8982010Assets 2011: $2,134,636Liabilities 2011: $0Net Assets 2011: $2,134,6362011Assets 2012: $2,275,260Liabilities 2012: $0Net Assets 2012: $2,275,2602012Assets 2013: $2,588,274Liabilities 2013: $0Net Assets 2013: $2,588,2742013Assets 2014: $2,823,924Liabilities 2014: $0Net Assets 2014: $2,823,9242014Assets 2015: $2,801,327Liabilities 2015: $0Net Assets 2015: $2,801,3272015Assets 2016: $2,875,259Liabilities 2016: $0Net Assets 2016: $2,875,2592016Assets 2017: $3,159,254Liabilities 2017: $0Net Assets 2017: $3,159,2542017Assets 2018: $3,020,877Liabilities 2018: $0Net Assets 2018: $3,020,8772018Assets 2019: $3,472,354Liabilities 2019: $0Net Assets 2019: $3,472,3542019Assets 2020: $4,020,357Liabilities 2020: $0Net Assets 2020: $4,020,3572020Assets 2021: $4,487,356Liabilities 2021: $0Net Assets 2021: $4,487,3562021Assets 2022: $3,738,516Liabilities 2022: $0Net Assets 2022: $3,738,5162022Assets 2023: $4,173,003Liabilities 2023: $0Net Assets 2023: $4,173,0032023Assets 2024: $4,657,674Liabilities 2024: $0Net Assets 2024: $4,657,6742024

Highlighted filing

2019

Assets$3,472,354
Liabilities$0
Net Assets$3,472,354

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2008: $94,816Expenses 2008: $65,706Net Income 2008: $29,1102008Revenue 2010: $78,056Expenses 2010: $71,535Net Income 2010: $6,5212010Revenue 2011: $214,785Expenses 2011: $185,454Net Income 2011: $29,3312011Revenue 2012: $57,840Expenses 2012: $71,243Net Income 2012: -$13,4032012Revenue 2013: $74,233Expenses 2013: $269,656Net Income 2013: -$195,4232013Revenue 2014: $144,691Expenses 2014: $242,157Net Income 2014: -$97,4662014Revenue 2015: $110,663Expenses 2015: $82,538Net Income 2015: $28,1252015Revenue 2016: $101,565Expenses 2016: $75,803Net Income 2016: $25,7622016Revenue 2017: $94,603Expenses 2017: $130,843Net Income 2017: -$36,2402017Revenue 2018: $99,813Expenses 2018: $80,788Net Income 2018: $19,0252018Revenue 2019: $195,668Expenses 2019: $89,606Net Income 2019: $106,0622019Revenue 2020: $240,811Expenses 2020: $81,019Net Income 2020: $159,7922020Revenue 2021: $458,929Expenses 2021: $129,853Net Income 2021: $329,0762021Revenue 2022: $290,459Expenses 2022: $104,826Net Income 2022: $185,6332022Revenue 2023: $137,292Expenses 2023: $97,555Net Income 2023: $39,7372023Revenue 2024: $512,196Expenses 2024: $65,007Net Income 2024: $447,1892024

Highlighted filing

2019

Revenue$195,668
Expenses$89,606
Net Income$106,062
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 14, 2020
Return Version
2019v5.0
Gross Receipts
$195,668
Mission and Program Overview

Mission

Cemetery association providing burial lots and sale to the general public and care/upkeep of the grounds

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$336,574$325,589▼ $10,985
Savings and Temporary Cash Investments$13,779$10,790▼ $2,989
Total Assets$3,020,877$3,472,354▲ $451,477
Other Assets Total$2,670,524$3,135,975▲ $465,451
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,020,877$3,472,354▲ $451,477
Total Net Assets Fund Balance$3,020,877$3,472,354▲ $451,477
Total Liabilities and Net Assets / Fund Balance$3,020,877$3,472,354▲ $451,477

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$264,686$265,009$529,695
Land$60,903-$60,903
Other Assets Org$3,135,975--
Compensation and Service Providers

Board Members and Trustees

NameTitle
James BonarPresident
Deborah CalmbacherTrustee
KATE O'CONNELLTrustee
Marilyn TaylorTrustee
Nancy WhiteTrustee
Robert WhiteTrustee
Mary Jean BonarSecretary
Joyce CoenTreasurer
Les McgowanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$48,464
Investment Income
$133,203
Other Revenue
$14,001
Change in Net Assets
$106,062
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$89,606
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$42,499--$42,499
Depreciation Depletion$13,259--$13,259
Fees for Service Investment Mgmnt Fees-$10,892-$10,892
Insurance-$4,747-$4,747
Office Expenses$2,529--$2,529
Fees for Services Accounting-$1,000-$1,000
Other Expenses$970$4,465-$970
All Other Expenses$530--$530
Advertising$31--$31
Total Functional Expenses$68,502$21,104$0$89,606
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
No
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

Robert white nancy white trustee trustee married james bonar mary jean bonar president secretary married les mcgowan kathy mcgowan v president bookkeeper married

Form 990, Page 6, Part VI, Line 9

Marilyn taylor 178 genteel ridge road wellsbrg, wv 26070

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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

UPON WRITTEN REQUEST

Filing and Contact Details

Filer

Filer Name
Franklin Cemetery Association
EIN
55-6026573
Phone
3047373693
Address
PO BOX 561, WELLSBURG, WV 26070

Signing Officer

Name
Les Mcgowan
Title
Vice President
Phone
3047373693
Signed
2020-07-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Bonar
Formed
1889
Legal Domicile
Wv
Voting Board Members
9
Independent Board Members
0
Employees
0
Volunteers
9

Preparer

Firm
James M Taylor CPA
Address
147 STONE CHURCH RD, WHEELING, WV 26003-7406
Preparer
James M Taylor
Phone
3042803170
Supplemental Narrative

Additional Explanations

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

Provided cemetery plots and nitches

Form 990, Part IX, Line 11G

Caretaker 6,000 0 0 caretaker additional help 1,025 0 0 superintendent - subcontracto 27,000 0 0 subcontractor 8,474 0 0 total 42,499 0 0

Form 990, Part XI, Line 9

Change in market value 343,140 investment 0 total 343,140

Raw XML Appendix348 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDED CEMETERY PLOTS AND NITCHES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ROBERT WHITE NANCY WHITE TRUSTEE TRUSTEE MARRIED JAMES BONAR MARY JEAN BONAR PRESIDENT SECRETARY MARRIED LES MCGOWAN KATHY MCGOWAN V PRESIDENT BOOKKEEPER MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MARILYN TAYLOR 178 GENTEEL RIDGE ROAD WELLSBRG, WV 26070
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CARETAKER 6,000 0 0 CARETAKER ADDITIONAL HELP 1,025 0 0 SUPERINTENDENT - SUBCONTRACTO 27,000 0 0 SUBCONTRACTOR 8,474 0 0 TOTAL 42,499 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CHANGE IN MARKET VALUE 343,140 INVESTMENT 0 TOTAL 343,140
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03020877
IRS990/TotalAssetsEOYAmt03472354
IRS990/TotalAssetsGrp/BOYAmt03020877
IRS990/TotalAssetsGrp/EOYAmt03472354
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt021104
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt068502
IRS990/TotalFunctionalExpensesGrp/TotalAmt089606
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03020877
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03472354
IRS990/TotalProgramServiceRevenueAmt048464
IRS990/TotalRevenueGrp/ExclusionAmt0147204
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt048464
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0195668
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03020877
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03472354
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0140 SUNRISE LANE
IRS990/USAddress/CityNm0WELLSBURG
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd026070
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LES MCGOWAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03047373693
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRANKLIN CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0FRAN
ReturnHeader/Filer/EIN0556026573
ReturnHeader/Filer/PhoneNum03047373693
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 561
ReturnHeader/Filer/USAddress/CityNm0WELLSBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd026070
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0187A9CFAD5A1C06D14EA235FBA6B104F7E862151
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0CC10F2BE79DB82522E3709C7B7FD76E88BCFBCB9
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt052.37.240.203
ReturnHeader/FilingSecurityInformation/IPDt02020-07-13
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm009:08:30
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0465734836
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JAMES M TAYLOR CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0147 STONE CHURCH RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WHEELING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0260037406
ReturnHeader/PreparerPersonGrp/PhoneNum03042803170
ReturnHeader/PreparerPersonGrp/PreparationDt02020-07-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES M TAYLOR
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02020-07-13T09:08:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.66$0.00$4.66$0.51$0.07$0.45
2023Detailed filing. Detailed filing data is available for this year.$4.17$0.00$4.17$0.14$0.10$0.04
2022Detailed filing. Detailed filing data is available for this year.$3.74$0.00$3.74$0.29$0.10$0.19
2021Detailed filing. Detailed filing data is available for this year.$4.49$0.00$4.49$0.46$0.13$0.33
2020Detailed filing. Detailed filing data is available for this year.$4.02$0.00$4.02$0.24$0.08$0.16
2019Detailed filing. Detailed filing data is available for this year.$3.47$0.00$3.47$0.20$0.09$0.11
2018Summary only. Only limited summary data is available for this year.$3.02$0.00$3.02$0.10$0.08$0.02
2017Summary only. Only limited summary data is available for this year.$3.16$0.00$3.16$0.09$0.13$0.04
2016Summary only. Only limited summary data is available for this year.$2.88$0.00$2.88$0.10$0.08$0.03
2015Summary only. Only limited summary data is available for this year.$2.80$0.00$2.80$0.11$0.08$0.03
2014Summary only. Only limited summary data is available for this year.$2.82$0.00$2.82$0.14$0.24$0.10
2013Summary only. Only limited summary data is available for this year.$2.59$0.00$2.59$0.07$0.27$0.20
2012Summary only. Only limited summary data is available for this year.$2.28$0.00$2.28$0.06$0.07$0.01
2011Summary only. Only limited summary data is available for this year.$2.13$0.00$2.13$0.21$0.19$0.03
2010Summary only. Only limited summary data is available for this year.$2.07$0.00$2.07$0.08$0.07$0.01
2008Summary only. Only limited summary data is available for this year.$1.62$0.00$1.62$0.09$0.07$0.03
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2019 filings • 501(c)13 • $1M-$5M nonprofits