Civic Intelligence

Prairie View Community Cemetery Association

990 • Fiscal year 2017 • EIN 74-2764529

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 15, 2018

PO Box 1801Aransas Pass, TX 78335

(361) 758-5425

Siviq Scores

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

Liabilities / Assets

46th percentile

0.00x

Higher debt load relative to assets than 46% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

46th percentile

0.00x

Higher debt load relative to revenue than 46% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Net Margin

46th percentile

18%

Higher net margin than 46% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

68th percentile

$9,600

Higher top officer pay than 68% of similar nonprofits.

Top officer pay equals 6.3% of source-year revenue.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Asset Growth

22nd percentile

1.1%

Faster asset growth than 22% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

46th percentile

7.6%

Faster revenue growth than 46% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$2,492,969

Up $26,887 (+1.1%) from 2016

Net Assets

Up

$2,492,560

Up $26,935 (+1.1%) from 2016

Liabilities

Down

$409

Down $48 (-11%) from 2016

Revenue

Up

$151,760

Up $10,732 (+7.6%) from 2016

Expenses

Down

$124,825

Down $80,828 (-39%) from 2016

Net Income

Up

$26,935

Up $91,560 (+142%) from 2016

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,257,336Liabilities 2010: $1,224Net Assets 2010: $2,256,1122010Assets 2011: $2,262,589Liabilities 2011: $0Net Assets 2011: $2,262,5892011Assets 2012: $2,312,085Liabilities 2012: $890Net Assets 2012: $2,311,1952012Assets 2013: $2,373,615Liabilities 2013: $238Net Assets 2013: $2,373,3772013Assets 2014: $2,432,223Liabilities 2014: $1,379Net Assets 2014: $2,430,8442014Assets 2015: $2,482,618Liabilities 2015: $3,208Net Assets 2015: $2,479,4102015Assets 2016: $2,466,082Liabilities 2016: $457Net Assets 2016: $2,465,6252016Assets 2017: $2,492,969Liabilities 2017: $409Net Assets 2017: $2,492,5602017Assets 2018: $2,542,103Liabilities 2018: $1,521Net Assets 2018: $2,540,5822018Assets 2019: $2,591,463Liabilities 2019: $373Net Assets 2019: $2,591,0902019Assets 2020: $2,639,647Liabilities 2020: $1,867Net Assets 2020: $2,637,7802020Assets 2021: $2,724,672Liabilities 2021: $1,127Net Assets 2021: $2,723,5452021Assets 2022: $2,757,563Liabilities 2022: $2,621Net Assets 2022: $2,754,9422022Assets 2023: $2,694,489Liabilities 2023: $1,130Net Assets 2023: $2,693,3592023Assets 2024: $2,709,540Liabilities 2024: $0Net Assets 2024: $2,709,5402024

Highlighted filing

2017

Assets$2,492,969
Liabilities$409
Net Assets$2,492,560

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $66,5372010Expenses 2011: $75,1402011Expenses 2012: $78,4732012Revenue 2013: $149,722Expenses 2013: $87,540Net Income 2013: $62,1822013Revenue 2014: $159,070Expenses 2014: $101,603Net Income 2014: $57,4672014Revenue 2015: $151,854Expenses 2015: $103,288Net Income 2015: $48,5662015Revenue 2016: $141,028Expenses 2016: $205,653Net Income 2016: -$64,6252016Revenue 2017: $151,760Expenses 2017: $124,825Net Income 2017: $26,9352017Revenue 2018: $163,977Expenses 2018: $115,955Net Income 2018: $48,0222018Revenue 2019: $161,363Expenses 2019: $110,855Net Income 2019: $50,5082019Revenue 2020: $165,052Expenses 2020: $118,363Net Income 2020: $46,6892020Revenue 2021: $233,819Expenses 2021: $148,054Net Income 2021: $85,7652021Revenue 2022: $150,753Expenses 2022: $119,357Net Income 2022: $31,3962022Revenue 2023: $142,313Expenses 2023: $203,896Net Income 2023: -$61,5832023Revenue 2024: $184,105Expenses 2024: $167,925Net Income 2024: $16,1802024

Highlighted filing

2017

Revenue$151,760
Expenses$124,825
Net Income$26,935
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 15, 2018
Return Version
2017v2.3
Gross Receipts
$157,269
Mission and Program Overview

Mission

Own and operate community cemetery and provide burial lots for members to bury their loved ones and to maintain the cemetery in a manner which enhances the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,045,410$2,091,151▲ $45,741
Land, Buildings, and Equipment, Net$365,136$360,170▼ $4,966
Accounts Receivable$43,560$34,516▼ $9,044
Cash and Non-Interest-Bearing Accounts$11,976$7,132▼ $4,844
Total Assets$2,466,082$2,492,969▲ $26,887
Liabilities
Accounts Payable and Accrued Expenses$457$409▼ $48
Total Liabilities$457$409▼ $48
Net Assets / Fund Balance
Unrestricted Net Assets$2,434,535$2,460,609▲ $26,074
Temporarily Rstr Net Assets$31,090$31,951▲ $861
Total Net Assets Fund Balance$2,465,625$2,492,560▲ $26,935
Total Liabilities and Net Assets / Fund Balance$2,466,082$2,492,969▲ $26,887

Asset Categories

AssetBook ValueDepreciationBasis
Land$191,229-$191,229
Buildings$168,913$21,987$190,900
Other Land Buildings$28$1,322$1,350
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Linda TimmermanSecretaryPT$9,600$9,600

Board Members and Trustees

NameTitle
Ronald YeagerPresident
Karen GayleVice President
Gloria PeerDirector
James RedmondDirector
Jimmie PeerDirector
Joann St ClairDirector
Kathleen Olson-sweattDirector
Mary Ellen SmitheyDirector
Peggy YeagerDirector
Robert BrewsterDirector
Shirley HoweDirector
Elaine DreyerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$42,406
Investment Income
$109,354
Other Revenue
$0
Change in Net Assets
$26,935
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$114,219
Salaries, Compensation, and Employee Benefits$10,606
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$12,017--$12,017
Current Officers, Directors, Trustees, and Key Employees$9,600--$9,600
Depreciation Depletion---$4,966
Office Expenses$1,138$1,138-$2,276
Other Expenses$1,011$1,011-$2,022
Fees for Services Legal-$1,544-$1,544
Fees for Services Accounting-$1,338-$1,338
Payroll Taxes$1,006--$1,006
Insurance$336--$336
Advertising$77--$77
Total Functional Expenses$102,578$17,281$0$124,825
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 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, Line 2

Ronald yeager and peggy yeager are husband & wife. Jimmie peer and gloria peer are husband & wife.

Form 990, Part VI, Section A, Line 6

Membership is explained fully on schedule o

Form 990, Part VI, Section A, Line 7A

Members of the association elect board members.

Form 990, Part VI, Section A, Line 7B

Members elect boad of directors as outlined in bylaws of organization.

Form 990, Part VI, Section B, Line 11B

Prairie view community cemetery has members, see schedule o for details.

Form 990, Part VI, Section C, Line 19

Copy of tax return is avaliable to public upon request.

Form 990, Page 6, Part VI, Line 11

The organization has members. Article ii, section 2.01 of the association's bylaws states: " all persons who own a gravesite or sites in the prairie view community cemetery association shall be members of the association." section 2.02 explains the classes of memberships: "class a membership: a permanent membership for which a member shall pay to the association permanent xcare fund dues in an amount set by the board based on the numbe of grave sites purchased or owned. No further dues shall be paid for by such members. And "class b membership: an annual membership for which a member shall pay to the association dues annually in an amount set by the board. All such dues are payable annually on or before january 1 of the year following the purchase or acquitions of a grave site or sites."

Filing and Contact Details

Filer

Filer Name
Prairie View Community Cemetery
EIN
74-2764529
Phone
3617585425
Address
PO BOX 1801, ARANSAS PASS, TX 78335

Signing Officer

Name
Ronald Yeager
Title
President
Phone
3617585425
Signed
2018-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ronald Yeager
Formed
1995
Legal Domicile
TX
Voting Board Members
13
Independent Board Members
11
Employees
1
Volunteers
0

Preparer

Firm
Brenda P Mcelwee Pc
Address
1025 W WHEELER AVE, ARANSAS PASS, TX 78336
Preparer
Brenda P Mcelwee CPA
Phone
3617581745
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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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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0141028
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt026935
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0168913
IRS990ScheduleD/BuildingsGrp/DepreciationAmt021987
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0190900
IRS990ScheduleD/LandGrp/BookValueAmt0191229
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0191229
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt028
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01322
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt01350
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0360170
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RONALD YEAGER AND PEGGY YEAGER ARE HUSBAND & WIFE. JIMMIE PEER AND GLORIA PEER ARE HUSBAND & WIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERSHIP IS EXPLAINED FULLY ON SCHEDULE O
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE ASSOCIATION ELECT BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS ELECT BOAD OF DIRECTORS AS OUTLINED IN BYLAWS OF ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4PRAIRIE VIEW COMMUNITY CEMETERY HAS MEMBERS, SEE SCHEDULE O FOR DETAILS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COPY OF TAX RETURN IS AVALIABLE TO PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION HAS MEMBERS. ARTICLE II, SECTION 2.01 OF THE ASSOCIATION'S BYLAWS STATES: " ALL PERSONS WHO OWN A GRAVESITE OR SITES IN THE PRAIRIE VIEW COMMUNITY CEMETERY ASSOCIATION SHALL BE MEMBERS OF THE ASSOCIATION." SECTION 2.02 EXPLAINS THE CLASSES OF MEMBERSHIPS: "CLASS A MEMBERSHIP: A PERMANENT MEMBERSHIP FOR WHICH A MEMBER SHALL PAY TO THE ASSOCIATION PERMANENT XCARE FUND DUES IN AN AMOUNT SET BY THE BOARD BASED ON THE NUMBE OF GRAVE SITES PURCHASED OR OWNED. NO FURTHER DUES SHALL BE PAID FOR BY SUCH MEMBERS. AND "CLASS B MEMBERSHIP: AN ANNUAL MEMBERSHIP FOR WHICH A MEMBER SHALL PAY TO THE ASSOCIATION DUES ANNUALLY IN AN AMOUNT SET BY THE BOARD. ALL SUCH DUES ARE PAYABLE ANNUALLY ON OR BEFORE JANUARY 1 OF THE YEAR FOLLOWING THE PURCHASE OR ACQUITIONS OF A GRAVE SITE OR SITES."
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 11
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt031090
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt031951
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02466082
IRS990/TotalAssetsEOYAmt02492969
IRS990/TotalAssetsGrp/BOYAmt02466082
IRS990/TotalAssetsGrp/EOYAmt02492969
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt017281
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0102578
IRS990/TotalFunctionalExpensesGrp/TotalAmt0124825
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0457
IRS990/TotalLiabilitiesEOYAmt0409
IRS990/TotalLiabilitiesGrp/BOYAmt0457
IRS990/TotalLiabilitiesGrp/EOYAmt0409
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02465625
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02492560
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0102578
IRS990/TotalProgramServiceRevenueAmt042406
IRS990/TotalReportableCompFromOrgAmt09600
IRS990/TotalRevenueGrp/ExclusionAmt020622
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0131138
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0151760
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02466082
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02492969
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02434535
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02460609
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1176
IRS990/USAddress/CityNm0ARANSAS PASS
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd078335
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0RONALD YEAGER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03617585425
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PRAIRIE VIEW COMMUNITY CEMETERY
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0PRAI
ReturnHeader/Filer/EIN0742764529
ReturnHeader/Filer/PhoneNum03617585425
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1801
ReturnHeader/Filer/USAddress/CityNm0ARANSAS PASS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd078335
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0CA169EE4E9D377F9C2765D193CBEC5A8A936B22E
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0159.118.144.185
ReturnHeader/FilingSecurityInformation/IPDt02018-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm008:55:23
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0742674316
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRENDA P MCELWEE PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01025 W WHEELER AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ARANSAS PASS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd078336
ReturnHeader/PreparerPersonGrp/PhoneNum03617581745
ReturnHeader/PreparerPersonGrp/PreparationDt02018-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRENDA P MCELWEE CPA
ReturnHeader/ReturnTs02018-11-15T13:53:27-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.71$0.00$2.71$0.18$0.17$0.02
2023Detailed filing. Detailed filing data is available for this year.$2.69$0.00$2.69$0.14$0.20$0.06
2022Detailed filing. Detailed filing data is available for this year.$2.76$0.00$2.75$0.15$0.12$0.03
2021Detailed filing. Detailed filing data is available for this year.$2.72$0.00$2.72$0.23$0.15$0.09
2020Detailed filing. Detailed filing data is available for this year.$2.64$0.00$2.64$0.17$0.12$0.05
2019Detailed filing. Detailed filing data is available for this year.$2.59$0.00$2.59$0.16$0.11$0.05
2018Detailed filing. Detailed filing data is available for this year.$2.54$0.00$2.54$0.16$0.12$0.05
2017Detailed filing. Detailed filing data is available for this year.$2.49$0.00$2.49$0.15$0.12$0.03
2016Detailed filing. Detailed filing data is available for this year.$2.47$0.00$2.47$0.14$0.21$0.06
2015Detailed filing. Detailed filing data is available for this year.$2.48$0.00$2.48$0.15$0.10$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.43$0.00$2.43$0.16$0.10$0.06
2013Detailed filing. Detailed filing data is available for this year.$2.37$0.00$2.37$0.15$0.09$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$0.00$2.31$0.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$0.00$2.26$0.08
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$0.00$2.26$0.07