Civic Intelligence

Port Lavaca Cemetery Association

EIN 74-2119211 • 501(c)13 • Port Lavaca, TX

Profile

Preservation of historical cemetery

PO Box 287Port Lavaca, TX 77979

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 2023

Liabilities / Revenue

77th percentile

0.00x

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

501(c)13 • <$500k nonprofits • Source year 2023

Net Margin

32nd percentile

-7.2%

Higher net margin than 32% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2023

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 2021

Asset Growth

28th percentile

-3.0%

Faster asset growth than 28% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

10th percentile

-49%

Faster revenue growth than 10% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$249,773

Down $7,764 (-3.0%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$249,773

Down $7,764 (-3.0%) from 2022

Revenue

Down

$104,887

Down $101,264 (-49%) from 2022

Expenses

Down

$112,488

Down $12,851 (-10%) from 2022

Net Income

Down

-$7,601

Down $88,413 (-109%) from 2022

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $27,078Liabilities 2011: $3,714Net Assets 2011: $23,3642011Assets 2012: $33,725Liabilities 2012: $2,704Net Assets 2012: $31,0212012Assets 2013: $29,233Liabilities 2013: $1,767Net Assets 2013: $27,4662013Assets 2014: $38,400Liabilities 2014: $1,956Net Assets 2014: $36,4442014Assets 2015: $36,052Liabilities 2015: $2,361Net Assets 2015: $33,6912015Assets 2017: $65,168Liabilities 2017: $40,727Net Assets 2017: $24,4412017Assets 2018: $34,670Net Assets 2018: $34,6702018Assets 2019: $39,558Net Assets 2019: $39,5582019Assets 2020: $124,149Liabilities 2020: $26,441Net Assets 2020: $97,7082020Assets 2021: $180,140Liabilities 2021: $19,615Net Assets 2021: $160,5252021Assets 2022: $257,537Liabilities 2022: $0Net Assets 2022: $257,5372022Assets 2023: $249,773Liabilities 2023: $0Net Assets 2023: $249,7732023

Highlighted filing

2023

Assets$249,773
Liabilities$0
Net Assets$249,773

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2011: $96,669Expenses 2011: $101,541Net Income 2011: -$4,8722011Revenue 2012: $109,702Expenses 2012: $102,045Net Income 2012: $7,6572012Revenue 2013: $94,240Expenses 2013: $97,795Net Income 2013: -$3,5552013Revenue 2014: $102,360Expenses 2014: $95,218Net Income 2014: $7,1422014Revenue 2015: $92,930Expenses 2015: $95,684Net Income 2015: -$2,7542015Revenue 2017: $113,383Expenses 2017: $117,648Net Income 2017: -$4,2652017Revenue 2018: $119,206Expenses 2018: $107,436Net Income 2018: $11,7702018Revenue 2019: $109,574Expenses 2019: $104,686Net Income 2019: $4,8882019Revenue 2020: $153,469Expenses 2020: $96,943Net Income 2020: $56,5262020Revenue 2021: $168,011Expenses 2021: $105,194Net Income 2021: $62,8172021Revenue 2022: $206,151Expenses 2022: $125,339Net Income 2022: $80,8122022Revenue 2023: $104,887Expenses 2023: $112,488Net Income 2023: -$7,6012023

Highlighted filing

2023

Revenue$104,887
Expenses$112,488
Net Income-$7,601

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$2.50$0.00$2.50$1.05$1.12$0.08
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.58$0.00$2.58$2.06$1.25$0.81
2021Detailed filing. Detailed filing data is available for this year.$1.80$0.20$1.61$1.68$1.05$0.63
2020Detailed filing. Detailed filing data is available for this year.$1.24$0.26$0.98$1.53$0.97$0.57
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.40$0.40$1.10$1.05$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.35$0.35$1.19$1.07$0.12
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.41$0.24$1.13$1.18$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.36$0.02$0.34$0.93$0.96$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.38$0.02$0.36$1.02$0.95$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.29$0.02$0.27$0.94$0.98$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.03$0.31$1.10$1.02$0.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.04$0.23$0.97$1.02$0.05
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
Aug 15, 2023
Return Version
2022v5.0
Gross Receipts
$228,981
Mission and Program Overview

Mission

Preservation of historical cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds-$257,537-
Cash and Non-Interest-Bearing Accounts-$179,373-
Land, Buildings, and Equipment, Net-$75,597-
Accounts Receivable-$2,567-
Total Assets$0$257,537▲ $257,537
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$0$257,537▲ $257,537
Total Liabilities and Net Assets / Fund Balance$0$257,537▲ $257,537

Asset Categories

AssetBook ValueDepreciationBasis
Land$11,340--
Equipment$64,257$101,611-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kimberly CobbManagerFT$28,850$28,850
Revenue and Support

Revenue Composition

Contributions and Grants
$5,080
Program Service Revenue
$178,851
Investment Income
$12,045
Other Revenue
$10,175
All Other Contributions
$5,080
Change in Net Assets
$80,812
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$82,438
Other Expenses$42,901
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$0$0$0$47,627
Current Officers, Directors, Trustees, and Key Employees$0$0$0$28,850
All Other Expenses$15,079$7,858$0$22,937
Depreciation Depletion$0$0$0$7,317
Payroll Taxes$0$0$0$5,961
Fees for Services Accounting$0$0$0$4,014
Occupancy$0$0$0$2,700
Other Expenses$2,350$0$0$2,350
Advertising$0$0$0$589
Total Functional Expenses$20,375$7,906$0$125,339
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
Yes
Audit committee
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, Part VI, Line 9

Mickey thomas po box 287 port lavaca tx 77979

Form 990, Part VI, Line 9

John sterling po box 287 port lavaca tx 77979

Form 990, Part VI, Line 9

Alison sterling po box 287 port lavaca tx 77979

Form 990, Part VI, Line 9

Jan regan pritchett po box 287 port lavaca tx 77979

Filing and Contact Details

Filer

Filer Name
Port Lavaca Cemetery Association
EIN
74-2119211
Phone
3616484384
Address
PO BOX 287, PORT LAVACA, TX 77979

Signing Officer

Name
Alison Sterling
Title
Treasurer
Phone
3616484384
Signed
2023-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Alison Sterling
Formed
1928
Legal Domicile
TX
Voting Board Members
4
Independent Board Members
4
Employees
2
Volunteers
4

Preparer

Firm
V Whitaker Enterprises LLC
Address
2 VIRGINIA PLACE, PORT LAVACA, TX 77979
Preparer
R S Ohendalski
Phone
9362917767
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Review by board prior to submission to IRS.

Form 990, Part IX, Line 24E

DUES 141. 141.

Form 990, Part IX, Line 24E

FREIGHT 130. 130.

Form 990, Part IX, Line 24E

POSTAGE 414. 414.

Form 990, Part IX, Line 24E

REPAIRS 14949. 14949.

Form 990, Part IX, Line 24E

SUPPLIES 2790. 2790.

Form 990, Part IX, Line 24E

TELEPHONES 1363. 1363.

Form 990, Part IX, Line 24E

UTILITIES 3150. 3150.

Raw XML Appendix369 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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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICKEY THOMAS
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1JOHN STERLING
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm2ALISON STERLING
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm3JAN REGAN PRITCHETT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt30
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt30
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Review by board prior to submission to IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MICKEY THOMAS PO BOX 287 PORT LAVACA TX 77979
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2JOHN STERLING PO BOX 287 PORT LAVACA TX 77979
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALISON STERLING PO BOX 287 PORT LAVACA TX 77979
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4JAN REGAN PRITCHETT PO BOX 287 PORT LAVACA TX 77979
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DUES 141. 141.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FREIGHT 130. 130.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7POSTAGE 414. 414.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8REPAIRS 14949. 14949.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9SUPPLIES 2790. 2790.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10TELEPHONES 1363. 1363.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11UTILITIES 3150. 3150.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0180140
IRS990/TotalAssetsEOYAmt0257537
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt0257537
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05080
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07906
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt020375
IRS990/TotalFunctionalExpensesGrp/TotalAmt0125339
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt019615
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0257537
IRS990/TotalProgramServiceRevenueAmt0178851
IRS990/TotalReportableCompFromOrgAmt028850
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0201071
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0206151
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0257537
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 287
IRS990/USAddress/CityNm0PORT LAVACA
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd077979
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ALISON STERLING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03616484384
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PORT LAVACA CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0PORT
ReturnHeader/Filer/EIN0742119211
ReturnHeader/Filer/PhoneNum03616484384
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 287
ReturnHeader/Filer/USAddress/CityNm0PORT LAVACA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd077979
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0823995170
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0V WHITAKER ENTERPRISES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02 VIRGINIA PLACE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORT LAVACA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd077979
ReturnHeader/PreparerPersonGrp/PhoneNum09362917767
ReturnHeader/PreparerPersonGrp/PreparationDt02023-07-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0R S OHENDALSKI
ReturnHeader/ReturnTs02023-07-31T11:15:31-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0ALISON
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0STERLING
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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