Civic Intelligence

Pierce Mortuary Colleges Inc.

990 • Fiscal year 2016 • EIN 75-1104546

Jan 01, 2016 to Dec 31, 2016 • Filed on Aug 15, 2017

10965 Granada Lane No 300Overland Park, KS 66211

(800) 547-9600

Siviq Scores

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

Liabilities / Assets

30th percentile

0.05x

Higher debt load relative to assets than 30% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

20th percentile

0.04x

Higher debt load relative to revenue than 20% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

56th percentile

3.9%

Higher net margin than 56% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

53rd percentile

$125,370

Higher top officer pay than 53% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

47th percentile

0.9%

Faster asset growth than 47% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

72nd percentile

13%

Faster revenue growth than 72% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$4,867,335

Up $44,106 (+0.9%) from 2015

Net Assets

Up

$4,634,668

Up $207,648 (+4.7%) from 2015

Liabilities

Down

$232,667

Down $163,542 (-41%) from 2015

Revenue

Up

$5,283,315

Up $614,143 (+13%) from 2015

Expenses

Up

$5,075,667

Up $434,887 (+9.4%) from 2015

Net Income

Up

$207,648

Up $179,256 (+631%) from 2015

Historical Trend

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2010: $4,299,476Liabilities 2010: $761,864Net Assets 2010: $3,537,6122010Assets 2011: $4,889,349Liabilities 2011: $884,179Net Assets 2011: $4,005,1702011Assets 2012: $4,898,384Liabilities 2012: $697,866Net Assets 2012: $4,200,5182012Assets 2013: $4,784,340Liabilities 2013: $634,577Net Assets 2013: $4,149,7632013Assets 2014: $5,233,772Liabilities 2014: $835,144Net Assets 2014: $4,398,6282014Assets 2015: $4,823,229Liabilities 2015: $396,209Net Assets 2015: $4,427,0202015Assets 2016: $4,867,335Liabilities 2016: $232,667Net Assets 2016: $4,634,6682016Assets 2017: $5,188,434Liabilities 2017: $277,648Net Assets 2017: $4,910,7862017Assets 2018: $5,503,494Liabilities 2018: $297,529Net Assets 2018: $5,205,9652018Assets 2019: $6,318,817Liabilities 2019: $466,475Net Assets 2019: $5,852,3422019Assets 2020: $9,367,272Liabilities 2020: $692,732Net Assets 2020: $8,674,5402020Assets 2021: $14,603,316Liabilities 2021: $1,580,010Net Assets 2021: $13,023,3062021Assets 2022: $18,570,524Liabilities 2022: $3,729,190Net Assets 2022: $14,841,3342022Assets 2023: $17,015,480Liabilities 2023: $3,383,348Net Assets 2023: $13,632,1322023Assets 2024: $15,573,779Liabilities 2024: $2,618,502Net Assets 2024: $12,955,2772024

Highlighted filing

2016

Assets$4,867,335
Liabilities$232,667
Net Assets$4,634,668

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $4,403,8142010Expenses 2011: $4,440,3122011Expenses 2012: $4,622,1122012Revenue 2013: $4,819,412Expenses 2013: $4,870,167Net Income 2013: -$50,7552013Revenue 2014: $4,537,806Expenses 2014: $4,288,941Net Income 2014: $248,8652014Revenue 2015: $4,669,172Expenses 2015: $4,640,780Net Income 2015: $28,3922015Revenue 2016: $5,283,315Expenses 2016: $5,075,667Net Income 2016: $207,6482016Revenue 2017: $5,515,230Expenses 2017: $5,239,112Net Income 2017: $276,1182017Revenue 2018: $6,613,617Expenses 2018: $6,318,438Net Income 2018: $295,1792018Revenue 2019: $8,967,272Expenses 2019: $8,320,895Net Income 2019: $646,3772019Revenue 2020: $12,337,871Expenses 2020: $9,515,673Net Income 2020: $2,822,1982020Revenue 2021: $16,634,477Expenses 2021: $12,285,711Net Income 2021: $4,348,7662021Revenue 2022: $20,111,570Expenses 2022: $18,293,542Net Income 2022: $1,818,0282022Revenue 2023: $19,743,766Expenses 2023: $20,952,968Net Income 2023: -$1,209,2022023Revenue 2024: $18,507,937Expenses 2024: $19,184,792Net Income 2024: -$676,8552024

Highlighted filing

2016

Revenue$5,283,315
Expenses$5,075,667
Net Income$207,648
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Aug 15, 2017
Return Version
2016v3.0
Gross Receipts
$5,283,315
Mission and Program Overview

Mission

Pierce mortuary colleges, inc.'s mission is to engage in all activities necessary, useful, or expedient to promote and further interest in education, being primarily concerned with educational study and research, disseminating same and teaching the subject of embalming of the human dead; and the business and profession of funeral service.

Educating students on the subject of embalming of the human dead and the business and profession of funeral service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,447,852$3,459,145▲ $11,293
Land, Buildings, and Equipment, Net$1,243,123$1,312,755▲ $69,632
Accounts Receivable$122,871$72,272▼ $50,599
Savings and Temporary Cash Investments-$13,780-
Intangible Assets$9,383$9,383→ $0
Total Assets$4,823,229$4,867,335▲ $44,106
Liabilities
Accounts Payable and Accrued Expenses$306,009$136,887▼ $169,122
Deferred Revenue$90,200$95,780▲ $5,580
Total Liabilities$396,209$232,667▼ $163,542
Net Assets / Fund Balance
Unrestricted Net Assets$4,427,020$4,634,668▲ $207,648
Total Net Assets Fund Balance$4,427,020$4,634,668▲ $207,648
Total Liabilities and Net Assets / Fund Balance$4,823,229$4,867,335▲ $44,106

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$748,938$585,714$1,334,652
Equipment$193,757$297,448$491,205
Land$370,060-$370,060
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jill KarnChief Operating OfficerFT-$125,370$125,370
John FirestoneTrustee-$100,500-$100,500
Nancy BarberFormer Trustee-$100,000-$100,000
Donald MadelungVice PresidentPT-$56,948$56,948
Joseph U Suhor IiiChairmanPT$24,500$31,250$55,750
Dennis P WelzenbachPresidentPT$24,500$19,250$43,750
Ann MesleTrustee-$500-$500
Bill W ForsbergTrustee-$500-$500
Michael MeierhofferTrustee-$500-$500

Highest Paid Contractors

ContractorServicesLocationCompensation
wilbert funeral services incservices10965 granada lane ste 300, overland park, KS 66211$900,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,274,971
Investment Income
$2
Other Revenue
$8,342
Change in Net Assets
$207,648

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,119,779
Revenue Not Reported on Financial Statements
$163,536
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$163,536
Total Revenue per Audited Statements
$5,119,779
Total Revenue per Form 990
$5,283,315
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,350,497
Salaries, Compensation, and Employee Benefits$1,725,170
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,150,518$287,630-$1,438,148
Fees for Services Management$450,000$450,000-$900,000
Occupancy$502,063$125,516-$627,579
Fees for Services Other$100,000$100,000-$200,000
Other Employee Benefits$88,593$22,148-$110,741
Payroll Taxes$87,449$21,862-$109,311
Office Expenses$87,021$21,755-$108,776
Advertising$80,743--$80,743
Depreciation Depletion-$80,743-$80,743
Fees for Services Accounting-$80,615-$80,615
Insurance-$64,217-$64,217
All Other Expenses$61,726--$61,726
Other Expenses$45,620$11,405-$57,025
Current Officers, Directors, Trustees, and Key Employees-$51,000-$51,000
Conferences and Meetings$11,283$35,105-$46,388
Information Technology$33,401--$33,401
Fees for Services Legal-$32,100-$32,100
Travel$24,227$6,057-$30,284
Pension Plan Contributions$12,776$3,194-$15,970
Total Functional Expenses$3,641,378$1,434,289$0$5,075,667

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$5,075,667
Expenses per Audited Statements$4,912,131
Total Expenses per Audited Statements$4,912,131
Expenses Not Reported on Financial Statements$163,536
Other Expense Adjustments$163,536
Expenses Not Reported on Form 990$0
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
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, Part VI, Section B, line 11B

The form 990 is prepared by an independent accountant. The completed form is reviewed and approved by the chief financial officer. The final form 990 is provided to the board of directors after the return is filed.

Form 990, Part VI, Section B, line 12C

Pierce mortuary colleges, inc. Ensures the employees understand the conflict of interest policy by engaging in one-to-one discussions.

Form 990, Part VI, Section B, line 15B

Compensation of the top management officials and other officers is determined by the board of trustees.

Form 990, Part VI, Section C, line 19

Pierce mortuary colleges, inc.'s governing documents, conflict of interest policy and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Pierce Mortuary Colleges Inc
EIN
75-1104546
Phone
8005479600
Address
10965 Granada Lane No 300, Overland Park, KS 66211
Doing Business As
Dallas Institute of Funeral Service Gupton-jones College of Funeral

Signing Officer

Name
mike bogacki
Title
CFO
Phone
8005479600
Signed
2017-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dennis P Welzenbach
Formed
1962
Legal Domicile
TX
Voting Board Members
6
Independent Board Members
3
Employees
34
Volunteers
0

Preparer

Firm
Salmon Sims Thomas & Associates Pllc
Address
12720 HILLCREST ROAD SUITE 500, DALLAS, TX 75230-2039
Preparer
William H Sims
Phone
9723921143
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

The colleges are exempt from federal income taxes under section 501(a) of the internal revenue code (irc) of 1986, as amended, as an organization described in section 501(c)(3) of the irc. The colleges have been classified as an organization that is not a private foundation under irc section 509(a)(2), and as such, contributions to the colleges qualify for deductions as charitable contributions. However, income generated from activities unrelated to the colleges' exempt purpose is subject to tax under irc section 511. Management has concluded that any tax positions that would not meet the more-likely-than-not criterion of fasb asc topic 740-10, accounting for income taxes, would be immaterial to the financial statements taken as a whole. Accordingly, the accompanying financial statements do not include any provision for uncertain tax positions, and no related interest or penalties have been recorded in the operating statement or accrued in the statement of financial position. Federal and state tax returns of the entity are generally open to examination by the relevant taxing authorities for a period of three years from the date the returns are filed.

Part XI, Line 4B - Other Adjustments:

Tuition refunds netted against tuition revenue on audit report - $163,536

Part XII, Line 4B - Other Adjustments:

Tuition refunds netted against tuition revenue on audit report - $163,536

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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/Desc0PIERCE MORTUARY COLLEGES, INC. OFFERS AN ACCREDITED PROGRAM IN MORTUARY SCIENCE FOR THOSE INTERESTED IN EDUCATION STUDY, SCIENTIFIC RESEARCH, AND THE BUSINESS AND PROFESSION OF FUNERAL SERVICE EDUCATION. THE SCHOOL SERVES APPROXIMATELY 400 STUDENTS.
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IRS990/MissionDesc0PIERCE MORTUARY COLLEGES, INC.'S MISSION IS TO ENGAGE IN ALL ACTIVITIES NECESSARY, USEFUL, OR EXPEDIENT TO PROMOTE AND FURTHER INTEREST IN EDUCATION, BEING PRIMARILY CONCERNED WITH EDUCATIONAL STUDY AND RESEARCH, DISSEMINATING SAME AND TEACHING THE SUBJECT OF EMBALMING OF THE HUMAN DEAD; AND THE BUSINESS AND PROFESSION OF FUNERAL SERVICE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt04427020
IRS990/NetAssetsOrFundBalancesEOYAmt04634668
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0125516
IRS990/OccupancyGrp/ProgramServicesAmt0502063
IRS990/OccupancyGrp/TotalAmt0627579
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt021755
IRS990/OfficeExpensesGrp/ProgramServicesAmt087021
IRS990/OfficeExpensesGrp/TotalAmt0108776
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt022148
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt088593
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0110741
IRS990/OtherExpensesGrp/Desc0TEXTBOOKS & SUPPLIES
IRS990/OtherExpensesGrp/Desc1other exxpenses
IRS990/OtherExpensesGrp/Desc2TUITION REFUNDS
IRS990/OtherExpensesGrp/Desc3Taxes
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt040942
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt111405
IRS990/OtherExpensesGrp/ProgramServicesAmt0578653
IRS990/OtherExpensesGrp/ProgramServicesAmt1163769
IRS990/OtherExpensesGrp/ProgramServicesAmt2163536
IRS990/OtherExpensesGrp/ProgramServicesAmt345620
IRS990/OtherExpensesGrp/TotalAmt0578653
IRS990/OtherExpensesGrp/TotalAmt1204711
IRS990/OtherExpensesGrp/TotalAmt2163536
IRS990/OtherExpensesGrp/TotalAmt357025
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt08342
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt08342
IRS990/OtherRevenueTotalAmt08342
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0287630
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01150518
IRS990/OtherSalariesAndWagesGrp/TotalAmt01438148
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt021862
IRS990/PayrollTaxesGrp/ProgramServicesAmt087449
IRS990/PayrollTaxesGrp/TotalAmt0109311
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03194
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt012776
IRS990/PensionPlanContributionsGrp/TotalAmt015970
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0DENNIS P WELZENBACH
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611600
IRS990/ProgramServiceRevenueGrp/BusinessCd2611600
IRS990/ProgramServiceRevenueGrp/Desc0TUITION AND RELATED RE
IRS990/ProgramServiceRevenueGrp/Desc1BOOKS AND SUPPLIES
IRS990/ProgramServiceRevenueGrp/Desc2CONTINUING EDUCATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05257360
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt116273
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21338
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05257360
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt116273
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21338
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt02966542
IRS990/PYOtherRevenueAmt07232
IRS990/PYProgramServiceRevenueAmt04661940
IRS990/PYRevenuesLessExpensesAmt028392
IRS990/PYSalariesCompEmpBnftPaidAmt01674238
IRS990/PYTotalExpensesAmt04640780
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04669172
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0207648
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt05283313
IRS990/SavingsAndTempCashInvstGrp/EOYAmt013780
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0193757
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0297448
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0491205
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0163536
IRS990ScheduleD/ExpensesSubtotalAmt04912131
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0370060
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0370060
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0748938
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0585714
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01334652
IRS990ScheduleD/OtherExpensesNotIncludedAmt0163536
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0163536
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0163536
IRS990ScheduleD/RevenueSubtotalAmt05119779
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE COLLEGES ARE EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE (IRC) OF 1986, AS AMENDED, AS AN ORGANIZATION DESCRIBED IN SECTION 501(C)(3) OF THE IRC. THE COLLEGES HAVE BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER IRC SECTION 509(A)(2), AND AS SUCH, CONTRIBUTIONS TO THE COLLEGES QUALIFY FOR DEDUCTIONS AS CHARITABLE CONTRIBUTIONS. HOWEVER, INCOME GENERATED FROM ACTIVITIES UNRELATED TO THE COLLEGES' EXEMPT PURPOSE IS SUBJECT TO TAX UNDER IRC SECTION 511. MANAGEMENT HAS CONCLUDED THAT ANY TAX POSITIONS THAT WOULD NOT MEET THE MORE-LIKELY-THAN-NOT CRITERION OF FASB ASC TOPIC 740-10, ACCOUNTING FOR INCOME TAXES, WOULD BE IMMATERIAL TO THE FINANCIAL STATEMENTS TAKEN AS A WHOLE. ACCORDINGLY, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT INCLUDE ANY PROVISION FOR UNCERTAIN TAX POSITIONS, AND NO RELATED INTEREST OR PENALTIES HAVE BEEN RECORDED IN THE OPERATING STATEMENT OR ACCRUED IN THE STATEMENT OF FINANCIAL POSITION. FEDERAL AND STATE TAX RETURNS OF THE ENTITY ARE GENERALLY OPEN TO EXAMINATION BY THE RELEVANT TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE DATE THE RETURNS ARE FILED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1TUITION REFUNDS NETTED AGAINST TUITION REVENUE ON AUDIT REPORT - $163,536
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2TUITION REFUNDS NETTED AGAINST TUITION REVENUE ON AUDIT REPORT - $163,536
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 4b - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 4b - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01312755
IRS990ScheduleD/TotalExpensesPerForm990Amt05075667
IRS990ScheduleD/TotalRevenuePerForm990Amt05283315
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05119779
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04912131
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd00
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd00
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE FOLLOWING STATEMENT IS PUBLISHED IN THE PIERCE MORTUARY COLLEGES, INC.'S CATALOG, WHICH INCLUDED ADMISSION PROCEDURES - IN ACCORDANCE WITH TITLE IV OF THE CIVIL RIGHTS ACT OF 1964 (P.L. 88) WE ACCEPT STUDENTS WITHOUT REGARD TO RACE, COLOR, OR COUNTRY OF ORIGIN.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1LINE 4A: PIERCE MORTUARY COLLEGES, INC. DOES NOT CURRENTLY MAINTAIN RECORDS WITH REGARD TO THE RACIAL COMPOSITION OF THE STUDENT BODY, FACULTY, OR ADMINISTRATIVE STAFF. LINE 4B: PIERCE MORTUARY COLLEGES, INC. DOES NOT CURRENTLY MAINTAIN RECORDS WITH REGARD TO SCHOLARSHIPS AND OTHER FINANCIAL ASSISTANCE AWARDED ON A RACIALLY NONDISCRIMATORY BASIS. LINE 4D: PIERCE MORTUARY COLLEGES, INC. DOES NOT CURRENTLY KEEP COPIES OF MATERIALS USED TO SOLICIT CONTRIBUTIONS BY THE ORGANIZATION OR ON ITS BEHALF.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2PIERCE MORTUARY COLLEGES, INC. PARTICIPATES IN TITLE IV PROGRAMS ADMINISTERED BY THE U.S. DEPARTMENT OF EDUCATION.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Part I, Line 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT. THE COMPLETED FORM IS REVIEWED AND APPROVED BY THE CHIEF FINANCIAL OFFICER. THE FINAL FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS AFTER THE RETURN IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PIERCE MORTUARY COLLEGES, INC. ENSURES THE EMPLOYEES UNDERSTAND THE CONFLICT OF INTEREST POLICY BY ENGAGING IN ONE-TO-ONE DISCUSSIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION OF THE TOP MANAGEMENT OFFICIALS AND OTHER OFFICERS IS DETERMINED BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PIERCE MORTUARY COLLEGES, INC.'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd01
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0NONE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0364128481
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0KS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0FUNERAL SERVICES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0WILBERT FUNERAL SERVICES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt010965 GRANADA LANE STE 300
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0OVERLAND PARK
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0KS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd066211
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd01
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0PURCHASE OF ASSETS FROM RELATED ORGANIZATION - PIERCE MORTUARY COLLEGES, INC. PURCHASES SUPPLIES AND BOOKS FROM WILBERT FUNERAL SERVICES, INC.
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt1LEASE OF FACILITIES, EQUIPMENT OR OTHER ASSETS FROM RELATED ORGANIZATION - PIERCE MORTUARY COLLEGES, INC. LEASES ITS THREE FACILITIES UNDER AN OPERATING LEASE FROM WILBERT FUNERAL SERVICES, INC.
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt2PERFORMANCE OF SERVICES OR BY RELATED ORGANIZATION - ACCOUNTING, INVESTMENT, AND CERTAIN OTHER SERVICES ARE PROVIDED TO PIERCE MORTUARY COLLEGES, INC., BY WILBERT FUNERAL SERVICES, INC.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R, LINE 1H:
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE R, LINE 1K:
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE R, LINE 1M:
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0172611

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$15.6$2.62$13.0$18.5$19.2$0.68
2023Detailed filing. Detailed filing data is available for this year.$17.0$3.38$13.6$19.7$21.0$1.21
2022Detailed filing. Detailed filing data is available for this year.$18.6$3.73$14.8$20.1$18.3$1.82
2021Detailed filing. Detailed filing data is available for this year.$14.6$1.58$13.0$16.6$12.3$4.35
2020Detailed filing. Detailed filing data is available for this year.$9.37$0.69$8.67$12.3$9.52$2.82
2019Detailed filing. Detailed filing data is available for this year.$6.32$0.47$5.85$8.97$8.32$0.65
2018Detailed filing. Detailed filing data is available for this year.$5.50$0.30$5.21$6.61$6.32$0.30
2017Detailed filing. Detailed filing data is available for this year.$5.19$0.28$4.91$5.52$5.24$0.28
2016Detailed filing. Detailed filing data is available for this year.$4.87$0.23$4.63$5.28$5.08$0.21
2015Summary only. Only limited summary data is available for this year.$4.82$0.40$4.43$4.67$4.64$0.03
2014Summary only. Only limited summary data is available for this year.$5.23$0.84$4.40$4.54$4.29$0.25
2013Summary only. Only limited summary data is available for this year.$4.78$0.63$4.15$4.82$4.87$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.90$0.70$4.20$4.62
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.89$0.88$4.01$4.44
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.30$0.76$3.54$4.40