Civic Intelligence

Franklin Cemetery Association

990 • Fiscal year 2023 • EIN 55-6026573

Jan 01, 2023 to Dec 31, 2023 • Filed on May 11, 2024

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

48th percentile

0.00x

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

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

48th percentile

0.00x

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

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Net Margin

60th percentile

29%

Higher net margin than 60% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

57th percentile

$0

Higher top officer pay than 57% of similar nonprofits.

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

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Asset Growth

82nd percentile

12%

Faster asset growth than 82% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

7th percentile

-53%

Faster revenue growth than 7% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets48th percentile

Assets

Up

$4,173,003

Up $434,487 (+12%) from 2022

Net Assets

Up

$4,173,003

Up $434,487 (+12%) from 2022

Liabilities

Flat

$0

Flat from 2022

Revenue And Expenses
Liabilities / Revenue48th percentileNet Margin60th percentile

Revenue

Down

$137,292

Down $153,167 (-53%) from 2022

Expenses

Down

$97,555

Down $7,271 (-6.9%) from 2022

Net Income

Down

$39,737

Down $145,896 (-79%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth82nd 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

2023

Assets$4,173,003
Liabilities$0
Net Assets$4,173,003
Open 2023 Filing

Operations Trend

Revenue Growth7th 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

2023

Revenue$137,292
Expenses$97,555
Net Income$39,737
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 11, 2024
Return Version
2023v5.0
Gross Receipts
$137,292
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$297,930$288,418▼ $9,512
Savings and Temporary Cash Investments$10,555$13,203▲ $2,648
Total Assets$3,738,516$4,173,003▲ $434,487
Other Assets Total$3,430,031$3,871,382▲ $441,351
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,738,516$4,173,003▲ $434,487
Total Net Assets Fund Balance$3,738,516$4,173,003▲ $434,487
Total Liabilities and Net Assets / Fund Balance$3,738,516$4,173,003▲ $434,487

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$227,515$303,519$531,034
Land$60,903-$60,903
Other Assets Org$3,871,382--
Compensation and Service Providers
Top Officer Pay57th percentile

Board Members and Trustees

NameTitle
Les McgowanPresident
Deborah CalmbacherTrustee
Nancy WhiteTrustee
Tom IsinghoodTrustee
Kathy McgowanTrustee/book
Marilyn TaylorSecretary
Joyce CoenTreasurer
Robert WhiteVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$35,720
Investment Income
$91,003
Other Revenue
$10,569
Change in Net Assets
$39,737
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$97,555
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$29,250--$29,250
Fees for Service Investment Mgmnt Fees-$14,463-$14,463
Depreciation Depletion$9,512--$9,512
Insurance-$4,341-$4,341
All Other Expenses$2,540--$2,540
Other Expenses$1,727$3,246-$1,727
Fees for Services Legal-$1,000-$1,000
Office Expenses$938--$938
Fees for Services Accounting-$700-$700
Advertising$14--$14
Total Functional Expenses$73,805$23,750$0$97,555
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 robert white nancy white vice preside trustee 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 nancy white 970 washington pike wellsburg, wv 26070 tom isinghood 112 riverview road wellsburg, wv 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
2024-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Les Mcgowan
Formed
1889
Legal Domicile
Wv
Voting Board Members
7
Independent Board Members
0
Employees
0

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 24,000 0 0 caretaker additional help 5,250 0 0 total 29,250 0 0”

Form 990, Part XI, Line 9

“Change in market value 407,247 investment 0 total 407,247”

Raw XML Appendix344 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/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDED CEMETERY PLOTS AND NITCHES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LES MCGOWAN KATHY MCGOWAN PRESIDENT BOOKKEEPER MARRIED ROBERT WHITE NANCY WHITE VICE PRESIDE TRUSTEE 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 NANCY WHITE 970 WASHINGTON PIKE WELLSBURG, WV 26070 TOM ISINGHOOD 112 RIVERVIEW ROAD WELLSBURG, WV 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 24,000 0 0 CARETAKER ADDITIONAL HELP 5,250 0 0 TOTAL 29,250 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CHANGE IN MARKET VALUE 407,247 INVESTMENT 0 TOTAL 407,247
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/TotalAssetsBOYAmt03738516
IRS990/TotalAssetsEOYAmt04173003
IRS990/TotalAssetsGrp/BOYAmt03738516
IRS990/TotalAssetsGrp/EOYAmt04173003
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023750
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt073805
IRS990/TotalFunctionalExpensesGrp/TotalAmt097555
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03738516
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04173003
IRS990/TotalProgramServiceRevenueAmt035720
IRS990/TotalRevenueGrp/ExclusionAmt0101572
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt035720
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0137292
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03738516
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04173003
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01085 WASHINGTON PIKE
IRS990/USAddress/CityNm0WELLSBURG
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd026070
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LES MCGOWAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03047373693
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-05-11
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/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02024-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES M TAYLOR
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-05-13T10:24:05-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LES
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MCGOWAN
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,173,003
Liabilities
$0
Net assets
$4,173,003
Revenue
$137,292
Expenses
$97,555
Net income
$39,737
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