Civic Intelligence

Great Falls Cemetery Association

990 • Fiscal year 2014 • EIN 81-0141640

Jan 01, 2014 to Dec 31, 2014 • Filed on Apr 29, 2015

2010 33rd Avenue SouthGreat Falls, MT 59405

(406) 454-3731

Siviq Scores

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

Liabilities / Assets

81st percentile

0.01x

Higher debt load relative to assets than 81% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

79th percentile

0.02x

Higher debt load relative to revenue than 79% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Net Margin

15th percentile

-36%

Higher net margin than 15% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Top Officer Pay

98th percentile

$43,531

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 23.4% of source-year revenue.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Asset Growth

5th percentile

-14%

Faster asset growth than 5% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

69th percentile

21%

Faster revenue growth than 69% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Annualized from 2013 to 2014

Assets

Down

$426,535

Down $66,728 (-14%) from 2013

Net Assets

Down

$422,753

Down $66,362 (-14%) from 2013

Liabilities

Down

$3,782

Down $366 (-8.8%) from 2013

Revenue

Up

$185,881

Up $32,171 (+21%) from 2013

Expenses

Up

$252,243

Up $5,512 (+2.2%) from 2013

Net Income

Up

-$66,362

Up $26,659 (+29%) from 2013

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: $607,541Liabilities 2010: $608Net Assets 2010: $606,9332010Assets 2011: $634,441Liabilities 2011: $4,253Net Assets 2011: $630,1882011Assets 2012: $584,113Liabilities 2012: $1,977Net Assets 2012: $582,1362012Assets 2013: $493,263Liabilities 2013: $4,148Net Assets 2013: $489,1152013Assets 2014: $426,535Liabilities 2014: $3,782Net Assets 2014: $422,7532014Assets 2015: $925,585Liabilities 2015: $3,572Net Assets 2015: $922,0132015Assets 2016: $982,145Liabilities 2016: $38,448Net Assets 2016: $943,6972016Assets 2017: $1,014,955Liabilities 2017: $33,135Net Assets 2017: $981,8202017Assets 2018: $916,398Liabilities 2018: $25,976Net Assets 2018: $890,4222018Assets 2019: $959,819Liabilities 2019: $15,553Net Assets 2019: $944,2662019Assets 2020: $1,035,058Liabilities 2020: $42,668Net Assets 2020: $992,3902020Assets 2021: $2,426,450Liabilities 2021: $14,487Net Assets 2021: $2,411,9632021Assets 2022: $2,172,778Liabilities 2022: $15,917Net Assets 2022: $2,156,8612022Assets 2023: $2,405,723Liabilities 2023: $18,554Net Assets 2023: $2,387,1692023Assets 2024: $2,611,524Liabilities 2024: $16,262Net Assets 2024: $2,595,2622024

Highlighted filing

2014

Assets$426,535
Liabilities$3,782
Net Assets$422,753

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $208,1322010Expenses 2011: $221,8822011Expenses 2012: $235,9602012Revenue 2013: $153,710Expenses 2013: $246,731Net Income 2013: -$93,0212013Revenue 2014: $185,881Expenses 2014: $252,243Net Income 2014: -$66,3622014Revenue 2015: $189,600Expenses 2015: $310,903Net Income 2015: -$121,3032015Revenue 2016: $209,021Expenses 2016: $250,555Net Income 2016: -$41,5342016Revenue 2017: $236,758Expenses 2017: $262,362Net Income 2017: -$25,6042017Revenue 2018: $222,377Expenses 2018: $253,330Net Income 2018: -$30,9532018Revenue 2019: $236,525Expenses 2019: $263,394Net Income 2019: -$26,8692019Revenue 2020: $274,945Expenses 2020: $279,528Net Income 2020: -$4,5832020Revenue 2021: $1,605,827Expenses 2021: $242,812Net Income 2021: $1,363,0152021Revenue 2022: $363,883Expenses 2022: $317,514Net Income 2022: $46,3692022Revenue 2023: $385,603Expenses 2023: $351,030Net Income 2023: $34,5732023Revenue 2024: $470,780Expenses 2024: $383,357Net Income 2024: $87,4232024

Highlighted filing

2014

Revenue$185,881
Expenses$252,243
Net Income-$66,362
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Apr 29, 2015
Return Version
2014v5.0
Gross Receipts
$385,881
Mission and Program Overview

Mission

Operation of cemetery facility in great falls, mt

Operation of cemetery facility in great falls, mt.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$301,676$212,128▼ $89,548
Land, Buildings, and Equipment, Net$113,826$132,579▲ $18,753
Accounts Receivable$7,815$13,779▲ $5,964
Inventories for Sale or Use$9,897$7,139▼ $2,758
Prepaid Expenses and Deferred Charges$2,301$2,301→ $0
Total Assets$493,263$426,535▼ $66,728
Other Assets Total$57,748$58,609▲ $861
Liabilities
Accounts Payable and Accrued Expenses$4,148$3,782▼ $366
Total Liabilities$4,148$3,782▼ $366
Net Assets / Fund Balance
Unrestricted Net Assets$489,115$422,753▼ $66,362
Total Net Assets Fund Balance$489,115$422,753▼ $66,362
Total Liabilities and Net Assets / Fund Balance$493,263$426,535▼ $66,728

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$17,176$401,229$418,405
Equipment$49,483$239,902$289,385
Leasehold Improvements$30,856$111,901$142,757
Buildings$35,064$63,770$98,834
Other Assets Org$56,776--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert StewartSuperintendentFT$42,696$835$43,531
Helen SpurginChief Administrative OfficPT$12,675-$12,675

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$352
Program Service Revenue
$164,059
Investment Income
$12,527
Other Revenue
$8,943
All Other Contributions
$352
Change in Net Assets
$-66,362

Audited Revenue Reconciliation

Revenue per Audited Statements
$185,881
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$185,881
Total Revenue per Form 990
$185,881
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$143,561
Other Expenses$108,682
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$68,569--$68,569
Current Officers, Directors, Trustees, and Key Employees$34,157$21,214-$55,371
Depreciation Depletion$20,355--$20,355
Insurance$16,602--$16,602
Payroll Taxes$10,098$2,080-$12,178
Occupancy$9,698--$9,698
Other Employee Benefits$7,276$167-$7,443
Fees for Services Other$7,015--$7,015
Fees for Services Accounting$5,945--$5,945
All Other Expenses$3,007--$3,007
Other Expenses$931--$931
Advertising$330--$330
Total Functional Expenses$228,782$23,461$0$252,243

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$252,243
Total Expenses per Audited Statements$252,243
Total Expenses per Form 990$252,243
Expenses Not Reported on Financial Statements$0
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
Yes
Other officer compensation reviewed
Yes
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 B, Line 11

Line 11a explanation - copy of the form 990 is presented to board members at annual meeting for approval prior to filing.

Form 990, Part VI, Section B, Line 15

Board members review and approve wage rates at annual meeting as recommended by assistant secretary. This process is evidenced in minutes to the annual meeting.

Form 990, Part VI, Section C, Line 19

Great falls cemetery association, at its annual lot owners meeting, states that the documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Great Falls Cemetery Association
EIN
81-0141640
Phone
4064543731
Address
2010 33RD AVENUE SOUTH, GREAT FALLS, MT 59405

Signing Officer

Name
John D Stephenson-love
Title
President
Phone
4064543731
Signed
2015-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John D Stephenson-love
Formed
1911
Legal Domicile
Mt
Voting Board Members
9
Independent Board Members
9
Employees
7
Volunteers
1

Preparer

Firm
Anderson Zurmuehlen & Co Pc
Address
21 10TH STREET SOUTH, GREAT FALLS, MT 59401
Preparer
Robert Bronson
Phone
4067270888
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt170750
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt215595
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31840
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt075874
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt170750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt215595
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31840
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE ASSOCIATION PROVIDES THE RESIDENTS OF GREAT FALLS, MT AND SURROUNDING COMMUNITIES WITH A SAFE AND PLEASANT PLACE TO INTER THEIR LOVED ONES, THROUGH THE SALE OF LOTS AND MAINTENANCE OF THE CEMETERY PROPERTY. THE ASSOCIATION IS ALSO AWARE OF THE LIMITS OF LAND AVAILABLE FOR LOTS, AND SO OPERATES WITH AN EYE TOWARD THE FUTURE TO ALLOW THE CEMETERY TO CONTINUE INDEFINITELY.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0345
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt011946
IRS990/PYOtherExpensesAmt0107148
IRS990/PYOtherRevenueAmt02459
IRS990/PYProgramServiceRevenueAmt0138960
IRS990/PYRevenuesLessExpensesAmt0-93021
IRS990/PYSalariesCompEmpBnftPaidAmt0139583
IRS990/PYTotalExpensesAmt0246731
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0153710
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-66362
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt01430
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0164059
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0301676
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0212128
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt035064
IRS990ScheduleD/BuildingsGrp/DepreciationAmt063770
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt098834
IRS990ScheduleD/EquipmentGrp/BookValueAmt049483
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0239902
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0289385
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0252243
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt030856
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0111901
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0142757
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01833
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt156776
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DUE FROM PC&I FUND
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1CONTRACT RECEIVABLE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt017176
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0401229
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0418405
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0185881
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0132579
IRS990ScheduleD/TotalBookValueOtherAssetsAmt058609
IRS990ScheduleD/TotalExpensesPerForm990Amt0252243
IRS990ScheduleD/TotalRevenuePerForm990Amt0185881
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0185881
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0252243
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 11A EXPLANATION - COPY OF THE FORM 990 IS PRESENTED TO BOARD MEMBERS AT ANNUAL MEETING FOR APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS REVIEW AND APPROVE WAGE RATES AT ANNUAL MEETING AS RECOMMENDED BY ASSISTANT SECRETARY. THIS PROCESS IS EVIDENCED IN MINUTES TO THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GREAT FALLS CEMETERY ASSOCIATION, AT ITS ANNUAL LOT OWNERS MEETING, STATES THAT THE DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0493263
IRS990/TotalAssetsEOYAmt0426535
IRS990/TotalAssetsGrp/BOYAmt0493263
IRS990/TotalAssetsGrp/EOYAmt0426535
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0352
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt023461
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0228782
IRS990/TotalFunctionalExpensesGrp/TotalAmt0252243
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04148
IRS990/TotalLiabilitiesEOYAmt03782
IRS990/TotalLiabilitiesGrp/BOYAmt04148
IRS990/TotalLiabilitiesGrp/EOYAmt03782
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0489115
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0422753
IRS990/TotalOtherCompensationAmt0835
IRS990/TotalProgramServiceExpensesAmt0228782
IRS990/TotalProgramServiceRevenueAmt0164059
IRS990/TotalReportableCompFromOrgAmt055371
IRS990/TotalRevenueGrp/ExclusionAmt021470
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0164059
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0185881
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt01
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0493263
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0426535
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0489115
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0422753
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02010 33RD AVENUE SOUTH
IRS990/USAddress/CityNm0GREAT FALLS
IRS990/USAddress/StateAbbreviationCd0MT
IRS990/USAddress/ZIPCd059405
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN D STEPHENSON-LOVE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04064543731
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-04-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GREAT FALLS CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0GREA
ReturnHeader/Filer/EIN0810141640
ReturnHeader/Filer/PhoneNum04064543731
ReturnHeader/Filer/USAddress/AddressLine1Txt02010 33RD AVENUE SOUTH
ReturnHeader/Filer/USAddress/CityNm0GREAT FALLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MT
ReturnHeader/Filer/USAddress/ZIPCd059405
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0810385940
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ANDERSON ZURMUEHLEN & CO PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt021 10TH STREET SOUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREAT FALLS

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.61$0.02$2.60$0.47$0.38$0.09
2023Detailed filing. Detailed filing data is available for this year.$2.41$0.02$2.39$0.39$0.35$0.03
2022Detailed filing. Detailed filing data is available for this year.$2.17$0.02$2.16$0.36$0.32$0.05
2021Detailed filing. Detailed filing data is available for this year.$2.43$0.01$2.41$1.61$0.24$1.36
2020Detailed filing. Detailed filing data is available for this year.$1.04$0.04$0.99$0.27$0.28$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.96$0.02$0.94$0.24$0.26$0.03
2018Detailed filing. Detailed filing data is available for this year.$0.92$0.03$0.89$0.22$0.25$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.01$0.03$0.98$0.24$0.26$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.98$0.04$0.94$0.21$0.25$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.92$0.19$0.31$0.12
2014Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.42$0.19$0.25$0.07
2013Detailed filing. Detailed filing data is available for this year.$0.49$0.00$0.49$0.15$0.25$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.58$0.00$0.58$0.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.00$0.63$0.22
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.00$0.61$0.21