Civic Intelligence

Petersburg Cemetary Co

EIN 61-0512348 • 501(c)13 • Petersburg, KY

Profile

Cemetery Burial Grounds

PO Box 72Petersburg, KY 41080
Siviq Scores

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

Liabilities / Assets

71st percentile

0.00x

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

501(c)13 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

71st percentile

0.00x

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

501(c)13 • $500k-$1M nonprofits • Source year 2023

Net Margin

6th percentile

-67%

Higher net margin than 6% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

72nd percentile

$1,200

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 8.7% of source-year revenue.

501(c)13 • $500k-$1M nonprofits • Source year 2023

Asset Growth

14th percentile

-1.8%

Faster asset growth than 14% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

6th percentile

-46%

Faster revenue growth than 6% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$504,434

Down $9,270 (-1.8%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$504,434

Down $9,270 (-1.8%) from 2022

Operations
Liabilities / Revenue71st percentileNet Margin6th percentile

Revenue

Down

$13,866

Down $12,018 (-46%) from 2022

Expenses

Down

$23,136

Down $2,845 (-11%) from 2022

Net Income

Down

-$9,270

Down $9,173 (-9457%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth14th percentile

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

$600K$400K$200K$0Assets 2010: $556,416Liabilities 2010: $0Net Assets 2010: $556,4162010Assets 2011: $548,446Liabilities 2011: $0Net Assets 2011: $548,4462011Assets 2012: $545,568Liabilities 2012: $0Net Assets 2012: $545,5682012Assets 2013: $541,258Liabilities 2013: $0Net Assets 2013: $541,2582013Assets 2014: $536,553Liabilities 2014: $0Net Assets 2014: $536,5532014Assets 2015: $528,214Liabilities 2015: $0Net Assets 2015: $528,2142015Assets 2016: $518,577Liabilities 2016: $0Net Assets 2016: $518,5772016Assets 2017: $526,313Liabilities 2017: $0Net Assets 2017: $526,3132017Assets 2018: $527,335Liabilities 2018: $0Net Assets 2018: $527,3352018Assets 2019: $527,939Liabilities 2019: $0Net Assets 2019: $527,9392019Assets 2020: $521,272Liabilities 2020: $0Net Assets 2020: $521,2722020Assets 2021: $513,801Liabilities 2021: $0Net Assets 2021: $513,8012021Assets 2022: $513,704Liabilities 2022: $0Net Assets 2022: $513,7042022Assets 2023: $504,434Liabilities 2023: $0Net Assets 2023: $504,4342023

Highlighted filing

2023

Assets$504,434
Liabilities$0
Net Assets$504,434
Open 2023 Filing

Operations Trend

Revenue Growth6th percentile

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

$30K$20K$10K$0-$10KRevenue 2010: $18,585Expenses 2010: $19,823Net Income 2010: -$1,2382010Revenue 2011: $15,498Expenses 2011: $23,468Net Income 2011: -$7,9702011Revenue 2012: $16,329Expenses 2012: $19,207Net Income 2012: -$2,8782012Revenue 2013: $18,091Expenses 2013: $22,401Net Income 2013: -$4,3102013Revenue 2014: $18,359Expenses 2014: $23,064Net Income 2014: -$4,7052014Revenue 2015: $10,926Expenses 2015: $19,265Net Income 2015: -$8,3392015Revenue 2016: $10,911Expenses 2016: $20,548Net Income 2016: -$9,6372016Revenue 2017: $26,331Expenses 2017: $18,595Net Income 2017: $7,7362017Revenue 2018: $23,237Expenses 2018: $22,215Net Income 2018: $1,0222018Revenue 2019: $16,683Expenses 2019: $23,079Net Income 2019: -$6,3962019Revenue 2020: $16,557Expenses 2020: $23,224Net Income 2020: -$6,6672020Revenue 2021: $17,284Expenses 2021: $24,755Net Income 2021: -$7,4712021Revenue 2022: $25,884Expenses 2022: $25,981Net Income 2022: -$972022Revenue 2023: $13,866Expenses 2023: $23,136Net Income 2023: -$9,2702023

Highlighted filing

2023

Revenue$13,866
Expenses$23,136
Net Income-$9,270
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$504,434
Liabilities
$0
Net assets
$504,434
Revenue
$13,866
Expenses
$23,136
Net income
-$9,270
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$5.04$0.00$5.04$0.14$0.23$0.09
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.14$0.00$5.14$0.26$0.26$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.14$0.00$5.14$0.17$0.25$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.21$0.00$5.21$0.17$0.23$0.07
2019Summary only. Only limited summary data is available for this year.$5.28$0.00$5.28$0.17$0.23$0.06
2018Summary only. Only limited summary data is available for this year.$5.27$0.00$5.27$0.23$0.22$0.01
2017Summary only. Only limited summary data is available for this year.$5.26$0.00$5.26$0.26$0.19$0.08
2016Summary only. Only limited summary data is available for this year.$5.19$0.00$5.19$0.11$0.21$0.10
2015Summary only. Only limited summary data is available for this year.$5.28$0.00$5.28$0.11$0.19$0.08
2014Summary only. Only limited summary data is available for this year.$5.37$0.00$5.37$0.18$0.23$0.05
2013Summary only. Only limited summary data is available for this year.$5.41$0.00$5.41$0.18$0.22$0.04
2012Summary only. Only limited summary data is available for this year.$5.46$0.00$5.46$0.16$0.19$0.03
2011Summary only. Only limited summary data is available for this year.$5.48$0.00$5.48$0.15$0.23$0.08
2010Summary only. Only limited summary data is available for this year.$5.56$0.00$5.56$0.19$0.20$0.01
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$25,884
Mission and Program Overview

Mission

CEMETARY BURIAL GROUNDS

Cemetery Burial Grounds

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$513,801$513,704▼ $97
Total Assets$513,801$513,704▼ $97
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$513,801$513,704▼ $97
Total Net Assets Fund Balance$513,801$513,704▼ $97
Total Liabilities and Net Assets / Fund Balance$513,801$513,704▼ $97
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleBaseTotal
Jackie DelphSecretary/Treasurer, Trustee$900$900
Joe HitzfieldPresident$780$780
Wanda JacksonDirector$300$300

Board Members and Trustees

NameTitle
Daryl BucklerDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$13,284
Other Revenue
$12,600
Change in Net Assets
$-97
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$24,630
Other Expenses$1,351
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$24,630--$24,630
Fees for Services Accounting-$525-$525
Insurance-$320-$320
Other Expenses$60$150-$150
Total Functional Expenses$24,986$995$0$25,981
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
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A. Governing Body and Management, Line 7A

“Petersburg Cemetery Company has four members. In order to elect any additional members it requires a majority vote of the sitting members.”

Form 990, Part VI, Section A. Governing Body and Management, Line 7B

“The four members of Petersburg Cemetery Company are the representatives for all activities of the entity.”

Form 990, Part VI, Section A. Governing Body and Management, Line 8A

“Governing body meetings are recorded by the secretary, approved by the members and maintained according to retention policy.”

Form 990, Part VI, Section A. Governing Body and Management, Line 8B

“Not applicable. The members do not designate committees for the purpose of decision making. A decision is brought before all members and a majority vote is required.”

Form 990, Part VI, Section B. Policies, Line 11A

“Tax return has been made available for review by the governing body.”

Form 990, Part VI, Section C. Disclosure, Line 19

“Governing documents are available to the public upon request.”

Form 990, Part VI, Section A. Governing Body and Management, Line 6

“The Company has members.”

Filing and Contact Details

Filer

Filer Name
Petersburg Cemetary Co
EIN
61-0512348
Address
PO Box 72, Petersburg, KY 41080
Doing Business As
Petersburg Cemetary

Signing Officer

Name
Jackie Delph
Title
Treasurer
Signed
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jackie Delph
Formed
2003
Legal Domicile
Ky
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Preparer
Ian G Steidel
Phone
5137485931
Raw XML Appendix286 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/BooksInCareOfDetail/PhoneNum08597603450
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IRS990/DepreciationDepletionGrp/TotalAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0900
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1780
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0Secretary/Treasurer, Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990ProvidedToGvrnBodyInd0true
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IRS990/FormerOfcrEmployeesListedInd0false
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IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
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IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt025884
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
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IRS990/IndoorTanningServicesInd0false
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IRS990/InformationTechnologyGrp/TotalAmt00
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt013284
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IRS990/IRPDocumentCnt03
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IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0Cemetery Burial Grounds
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0513801
IRS990/NetAssetsOrFundBalancesEOYAmt0513704
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0513801
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IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Petersburg Cemetery Company has four members. In order to elect any additional members it requires a majority vote of the sitting members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The four members of Petersburg Cemetery Company are the representatives for all activities of the entity.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Governing body meetings are recorded by the secretary, approved by the members and maintained according to retention policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Not applicable. The members do not designate committees for the purpose of decision making. A decision is brought before all members and a majority vote is required.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Tax return has been made available for review by the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Governing documents are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Company has members.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A. Governing Body and Management, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A. Governing Body and Management, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A. Governing Body and Management, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A. Governing Body and Management, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B. Policies, Line 11a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C. Disclosure, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section a. Governing Body and Management, Line 6
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0Jackie Delph
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Petersburg Cemetary Co
ReturnHeader/Filer/BusinessNameControlTxt0PETE
ReturnHeader/Filer/EIN0610512348
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 72
ReturnHeader/Filer/USAddress/CityNm0Petersburg
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd041080
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerPersonGrp/PhoneNum05137485931
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Ian G Steidel
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-11-13T10:02:04-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Jackie
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Delph
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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