Civic Intelligence

Plainview Cemetery Association

990 • Fiscal year 2017 • EIN 75-0754986

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 08, 2018

Organization ProfileN/A
PO Box 1507Plainview, TX 79073-1507

(806) 293-4555

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.01x

Higher debt load relative to assets than 83% of similar nonprofits.

2017 filings • 501(c)13 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

78th percentile

0.01x

Higher debt load relative to revenue than 78% of similar nonprofits.

2017 filings • 501(c)13 • <$500k nonprofits • Source year 2017

Net Margin

62nd percentile

21%

Higher net margin than 62% of similar nonprofits.

2017 filings • 501(c)13 • <$500k nonprofits • Source year 2017

Top Officer Pay

98th percentile

$33,308

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 11.4% of source-year revenue.

2017 filings • 501(c)13 • <$500k nonprofits • Source year 2017

Asset Growth

88th percentile

14%

Faster asset growth than 88% of similar nonprofits.

2017 filings • 501(c)13 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

76th percentile

46%

Faster revenue growth than 76% of similar nonprofits.

2017 filings • 501(c)13 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Up

$397,670

Up $48,225 (+14%) from 2016

Net Assets

Up

$393,924

Up $61,008 (+18%) from 2016

Liabilities

Down

$3,746

Down $12,783 (-77%) from 2016

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin62nd percentile

Revenue

Up

$292,370

Up $92,239 (+46%) from 2016

Expenses

Down

$231,362

Down $339,739 (-59%) from 2016

Net Income

Up

$61,008

Up $431,978 (+116%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

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

$800K$600K$400K$200K$0Assets 2011: $789,039Liabilities 2011: $5,541Net Assets 2011: $783,4982011Assets 2012: $750,786Liabilities 2012: $4,009Net Assets 2012: $746,7772012Assets 2013: $751,147Liabilities 2013: $5,907Net Assets 2013: $745,2402013Assets 2014: $738,011Liabilities 2014: $6,441Net Assets 2014: $731,5702014Assets 2015: $708,203Liabilities 2015: $4,317Net Assets 2015: $703,8862015Assets 2016: $349,445Liabilities 2016: $16,529Net Assets 2016: $332,9162016Assets 2017: $397,670Liabilities 2017: $3,746Net Assets 2017: $393,9242017Assets 2018: $376,511Liabilities 2018: $42,452Net Assets 2018: $334,0592018Assets 2019: $398,936Liabilities 2019: $33,009Net Assets 2019: $365,9272019Assets 2020: $391,992Liabilities 2020: $3,166Net Assets 2020: $388,8262020Assets 2021: $413,439Liabilities 2021: $3,874Net Assets 2021: $409,5652021Assets 2022: $411,930Liabilities 2022: $3,771Net Assets 2022: $408,1592022Assets 2023: $373,458Liabilities 2023: $4,315Net Assets 2023: $369,1432023Assets 2024: $324,633Liabilities 2024: $0Net Assets 2024: $324,6332024

Highlighted filing

2017

Assets$397,670
Liabilities$3,746
Net Assets$393,924
Open 2017 Filing

Operations Trend

Revenue Growth76th percentile

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

$1.0M$500K$0-$500KRevenue 2011: $227,050Expenses 2011: $222,885Net Income 2011: $4,1652011Revenue 2012: $230,001Expenses 2012: $266,722Net Income 2012: -$36,7212012Revenue 2013: $232,699Expenses 2013: $234,236Net Income 2013: -$1,5372013Revenue 2014: $248,820Expenses 2014: $262,490Net Income 2014: -$13,6702014Revenue 2015: $211,051Expenses 2015: $238,735Net Income 2015: -$27,6842015Revenue 2016: $200,131Expenses 2016: $571,101Net Income 2016: -$370,9702016Revenue 2017: $292,370Expenses 2017: $231,362Net Income 2017: $61,0082017Revenue 2018: $190,202Expenses 2018: $250,067Net Income 2018: -$59,8652018Revenue 2019: $280,016Expenses 2019: $248,148Net Income 2019: $31,8682019Revenue 2020: $297,612Expenses 2020: $274,713Net Income 2020: $22,8992020Revenue 2021: $315,245Expenses 2021: $294,506Net Income 2021: $20,7392021Revenue 2022: $273,670Expenses 2022: $275,076Net Income 2022: -$1,4062022Revenue 2023: $256,211Expenses 2023: $295,227Net Income 2023: -$39,0162023Revenue 2024: $248,186Expenses 2024: $292,696Net Income 2024: -$44,5102024

Highlighted filing

2017

Revenue$292,370
Expenses$231,362
Net Income$61,008
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 8, 2018
Return Version
2017v2.3
Gross Receipts
$372,981
Mission and Program Overview

Mission

Maintaining, improving and operating public cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$189,621$213,404▲ $23,783
Cash and Non-Interest-Bearing Accounts$-2,827$75,040▲ $77,867
Investments in Publicly Traded Securities$149,109$73,475▼ $75,634
Accounts Receivable$13,542$35,751▲ $22,209
Total Assets$349,445$397,670▲ $48,225
Liabilities
Accounts Payable and Accrued Expenses$16,529$3,746▼ $12,783
Total Liabilities$16,529$3,746▼ $12,783
Net Assets / Fund Balance
Unrestricted Net Assets$332,916$393,924▲ $61,008
Total Net Assets Fund Balance$332,916$393,924▲ $61,008
Total Liabilities and Net Assets / Fund Balance$349,445$397,670▲ $48,225

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$170,530$115,851$286,381
Equipment$42,874$44,302$87,176
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Felipe AzuaManagerFT$33,308$33,308
Dean PerryDirector-$3,500$3,500

Board Members and Trustees

NameTitle
Gena LinerPresident
Bill LafontVice President
Dell BrownDirector
Doug BlackerbyDirector
Martha MackayDirector
Leslie GattisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$400
Program Service Revenue
$201,383
Investment Income
$19,352
Other Revenue
$71,235
All Other Contributions
$400
Change in Net Assets
$61,008
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$148,450
Other Expenses$82,912
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$124,287
Payroll Taxes---$20,663
Depreciation Depletion---$19,338
Insurance---$10,954
Occupancy---$9,186
Fees for Services Other---$6,078
Fees for Services Accounting---$5,000
Other Expenses---$4,861
Office Expenses---$4,227
Current Officers, Directors, Trustees, and Key Employees---$3,500
Total Functional Expenses$0$0$0$231,362
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 5

“Line 5 explanation - the association discovered a financial fraud that was perpetrated by the former cemetery manager. Total fraud losses are estimated to be $384,574, including current year losses of $33,765. The association received fiedlity bond insurance proceeds of $105,000. Insurance proceeds net of current year losses of $71,235 are reported in part viii, line 11a. The officers and directors of the association have taken the following corrective actions: change of financial institution dual signatures required on checks officer and director monthly review of bank statements officer and director monthly review of deposits, checks and supporting documentation officer and director monthly review of detailed accounting reports”

Form 990, Part VI, Section A, Line 6

“Line 6 explanation - cemetery lot owners are members”

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

“Line 7a explanation - members elect governing body at annual meetings”

Form 990, Part VI, Section A, Line 8B

“Line 8b explanation - no committees have authority to act on behalf of the board”

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

“Line 11b explanation - form 990 is reviewed by governing body prior to filing”

Form 990, Part VI, Section C, Line 19

“Policies and financial statements are presented at annual meetings”

Filing and Contact Details

Filer

Filer Name
Plainview Cemetery Association
EIN
75-0754986
Phone
8062934555
Address
PO BOX 1507, PLAINVIEW, TX 79073-1507

Signing Officer

Name
Gena Liner
Title
President
Phone
8062934555
Signed
2018-11-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gena Liner
Formed
1909
Legal Domicile
TX
Voting Board Members
7
Independent Board Members
7
Employees
5
Volunteers
0

Preparer

Firm
Eide Bailly Llp
Address
1401A W 5TH ST, PLAINVIEW, TX 79072-7830
Preparer
Blaine Smith CPA
Phone
8062934158
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 5 EXPLANATION - THE ASSOCIATION DISCOVERED A FINANCIAL FRAUD THAT WAS PERPETRATED BY THE FORMER CEMETERY MANAGER. TOTAL FRAUD LOSSES ARE ESTIMATED TO BE $384,574, INCLUDING CURRENT YEAR LOSSES OF $33,765. THE ASSOCIATION RECEIVED FIEDLITY BOND INSURANCE PROCEEDS OF $105,000. INSURANCE PROCEEDS NET OF CURRENT YEAR LOSSES OF $71,235 ARE REPORTED IN PART VIII, LINE 11A. THE OFFICERS AND DIRECTORS OF THE ASSOCIATION HAVE TAKEN THE FOLLOWING CORRECTIVE ACTIONS: CHANGE OF FINANCIAL INSTITUTION DUAL SIGNATURES REQUIRED ON CHECKS OFFICER AND DIRECTOR MONTHLY REVIEW OF BANK STATEMENTS OFFICER AND DIRECTOR MONTHLY REVIEW OF DEPOSITS, CHECKS AND SUPPORTING DOCUMENTATION OFFICER AND DIRECTOR MONTHLY REVIEW OF DETAILED ACCOUNTING REPORTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 6 EXPLANATION - CEMETERY LOT OWNERS ARE MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINE 7A EXPLANATION - MEMBERS ELECT GOVERNING BODY AT ANNUAL MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LINE 8B EXPLANATION - NO COMMITTEES HAVE AUTHORITY TO ACT ON BEHALF OF THE BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LINE 11B EXPLANATION - FORM 990 IS REVIEWED BY GOVERNING BODY PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5POLICIES AND FINANCIAL STATEMENTS ARE PRESENTED AT ANNUAL MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 5
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 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
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ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$397,670
Liabilities
$3,746
Net assets
$393,924
Revenue
$292,370
Expenses
$231,362
Net income
$61,008
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.25$0.00$3.25$2.48$2.93$0.45
2023Detailed filing. Detailed filing data is available for this year.$3.73$0.04$3.69$2.56$2.95$0.39
2022Detailed filing. Detailed filing data is available for this year.$4.12$0.04$4.08$2.74$2.75$0.01
2021Detailed filing. Detailed filing data is available for this year.$4.13$0.04$4.10$3.15$2.95$0.21
2020Detailed filing. Detailed filing data is available for this year.$3.92$0.03$3.89$2.98$2.75$0.23
2019Detailed filing. Detailed filing data is available for this year.$3.99$0.33$3.66$2.80$2.48$0.32
2018Detailed filing. Detailed filing data is available for this year.$3.77$0.42$3.34$1.90$2.50$0.60
2017Detailed filing. Detailed filing data is available for this year.$3.98$0.04$3.94$2.92$2.31$0.61
2016Detailed filing. Detailed filing data is available for this year.$3.49$0.17$3.33$2.00$5.71$3.71
2015Detailed filing. Detailed filing data is available for this year.$7.08$0.04$7.04$2.11$2.39$0.28
2014Detailed filing. Detailed filing data is available for this year.$7.38$0.06$7.32$2.49$2.62$0.14
2013Detailed filing. Detailed filing data is available for this year.$7.51$0.06$7.45$2.33$2.34$0.02
2012Summary only. Only limited summary data is available for this year.$7.51$0.04$7.47$2.30$2.67$0.37
2011Summary only. Only limited summary data is available for this year.$7.89$0.06$7.83$2.27$2.23$0.04