Civic Intelligence

Franklin Cemetery Association

990 • Fiscal year 2021 • EIN 55-6026573

Jan 01, 2021 to Dec 31, 2021 • Filed on May 07, 2022

Organization ProfileN/A
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

46th percentile

0.00x

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

2021 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

46th percentile

0.00x

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

2021 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2021

Net Margin

87th percentile

72%

Higher net margin than 87% of similar nonprofits.

2021 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

56th percentile

$0

Higher top officer pay than 56% of similar nonprofits.

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

2021 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2021

Asset Growth

62nd percentile

12%

Faster asset growth than 62% of similar nonprofits.

2021 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

81st percentile

91%

Faster revenue growth than 81% of similar nonprofits.

2021 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$4,487,356

Up $466,999 (+12%) from 2020

Net Assets

Up

$4,487,356

Up $466,999 (+12%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue And Expenses
Liabilities / Revenue46th percentileNet Margin87th percentile

Revenue

Up

$458,929

Up $218,118 (+91%) from 2020

Expenses

Up

$129,853

Up $48,834 (+60%) from 2020

Net Income

Up

$329,076

Up $169,284 (+106%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth62nd percentile

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

2021

Assets$4,487,356
Liabilities$0
Net Assets$4,487,356
Open 2021 Filing

Operations Trend

Revenue Growth81st percentile

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

2021

Revenue$458,929
Expenses$129,853
Net Income$329,076
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 7, 2022
Return Version
2021v4.0
Gross Receipts
$458,929
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$316,958$307,446▼ $9,512
Savings and Temporary Cash Investments$25,501$19,834▼ $5,667
Total Assets$4,020,357$4,487,356▲ $466,999
Other Assets Total$3,677,898$4,160,076▲ $482,178
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,020,357$4,487,356▲ $466,999
Total Net Assets Fund Balance$4,020,357$4,487,356▲ $466,999
Total Liabilities and Net Assets / Fund Balance$4,020,357$4,487,356▲ $466,999

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$246,543$284,491$531,034
Land$60,903-$60,903
Other Assets Org$4,160,076--
Compensation and Service Providers
Top Officer Pay56th percentile

Board Members and Trustees

NameTitle
Les McgowanPresident
Carol MizokTrustee
Deborah CalmbacherTrustee
Marilyn TaylorSecretary
Joyce CoenTreasurer
Robert WhiteVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$69,606
Investment Income
$376,329
Other Revenue
$12,994
Change in Net Assets
$329,076
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$129,853
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$37,350--$37,350
Fees for Service Investment Mgmnt Fees-$12,905-$12,905
Depreciation Depletion$9,512--$9,512
Insurance-$4,047-$4,047
All Other Expenses$3,712--$3,712
Other Expenses$1,938$2,883-$1,938
Office Expenses$1,534--$1,534
Fees for Services Accounting-$700-$700
Advertising$142--$142
Total Functional Expenses$109,318$20,535$0$129,853
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
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
Yes
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

“Les mcgowan kathy mcgowan president bookkeeper married”

Form 990, Page 6, Part VI, Line 9

“Marilyn taylor 178 genteel ridge road wellsburg, wv 26070 joyce coen 1502 grand avenue wellsburg, wv 26070 robert white 970 washington pike wellsburg, wv 26070 deborah calmbacher 2207 marianna street wellsburg, wv 26070 carol mizok 171 parkway drive wellsburg, wa 26070”

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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 12C

“Conflict of interest policy is enforced by reviewing the policy annually”

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
President
Phone
3047373693
Signed
2022-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Les Mcgowan
Formed
1889
Legal Domicile
Wv
Voting Board Members
6
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
3049058372
Supplemental Narrative

Additional Explanations

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

“Provided cemetery plots and nitches”

Form 990, Part IX, Line 11G

“Caretaker 28,000 0 0 caretaker additional help 9,350 0 0 total 37,350 0 0”

Form 990, Part XI, Line 9

“Change in market value 136,904 investment 0 total 136,904”

Raw XML Appendix332 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/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDED CEMETERY PLOTS AND NITCHES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LES MCGOWAN KATHY MCGOWAN PRESIDENT BOOKKEEPER MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MARILYN TAYLOR 178 GENTEEL RIDGE ROAD WELLSBURG, WV 26070 JOYCE COEN 1502 GRAND AVENUE WELLSBURG, WV 26070 ROBERT WHITE 970 WASHINGTON PIKE WELLSBURG, WV 26070 DEBORAH CALMBACHER 2207 MARIANNA STREET WELLSBURG, WV 26070 CAROL MIZOK 171 PARKWAY DRIVE WELLSBURG, WA 26070
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONFLICT OF INTEREST POLICY IS ENFORCED BY REVIEWING THE POLICY ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CARETAKER 28,000 0 0 CARETAKER ADDITIONAL HELP 9,350 0 0 TOTAL 37,350 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CHANGE IN MARKET VALUE 136,904 INVESTMENT 0 TOTAL 136,904
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 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04020357
IRS990/TotalAssetsEOYAmt04487356
IRS990/TotalAssetsGrp/BOYAmt04020357
IRS990/TotalAssetsGrp/EOYAmt04487356
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt020535
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0109318
IRS990/TotalFunctionalExpensesGrp/TotalAmt0129853
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04020357
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04487356
IRS990/TotalProgramServiceRevenueAmt069606
IRS990/TotalRevenueGrp/ExclusionAmt0389323
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt069606
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0458929
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04020357
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04487356
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01085 WASHINGTON PIKE
IRS990/USAddress/CityNm0WELLSBURG
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd026070
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LES MCGOWAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03047373693
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-05-07
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/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/PhoneNum03049058372
ReturnHeader/PreparerPersonGrp/PreparationDt02022-05-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES M TAYLOR
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-05-09T09:48:57-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MCGOWAN
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,487,356
Liabilities
$0
Net assets
$4,487,356
Revenue
$458,929
Expenses
$129,853
Net income
$329,076
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