Civic Intelligence

Great Falls Cemetery Association

990 • Fiscal year 2019 • EIN 81-0141640

Jan 01, 2019 to Dec 31, 2019 • Filed on May 21, 2020

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

85th percentile

0.02x

Higher debt load relative to assets than 85% of similar nonprofits.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

83rd percentile

0.07x

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

2019 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2019

Net Margin

22nd percentile

-11%

Higher net margin than 22% of similar nonprofits.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

96th percentile

$48,263

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 20.4% of source-year revenue.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2019

Asset Growth

57th percentile

4.7%

Faster asset growth than 57% of similar nonprofits.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

56th percentile

6.4%

Faster revenue growth than 56% of similar nonprofits.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$959,819

Up $43,421 (+4.7%) from 2018

Net Assets

Up

$944,266

Up $53,844 (+6.0%) from 2018

Liabilities

Down

$15,553

Down $10,423 (-40%) from 2018

Revenue

Up

$236,525

Up $14,148 (+6.4%) from 2018

Expenses

Up

$263,394

Up $10,064 (+4.0%) from 2018

Net Income

Up

-$26,869

Up $4,084 (+13%) from 2018

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

2019

Assets$959,819
Liabilities$15,553
Net Assets$944,266

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

2019

Revenue$236,525
Expenses$263,394
Net Income-$26,869
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
May 21, 2020
Return Version
2019v5.1
Gross Receipts
$417,721
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
Investments Other Securities$681,645$763,104▲ $81,459
Land, Buildings, and Equipment, Net$159,413$167,123▲ $7,710
Inventories for Sale or Use$15,551$13,731▼ $1,820
Accounts Receivable$8,740$9,795▲ $1,055
Savings and Temporary Cash Investments$48,748$5,207▼ $43,541
Prepaid Expenses and Deferred Charges$2,301$859▼ $1,442
Total Assets$916,398$959,819▲ $43,421
Liabilities
Accounts Payable and Accrued Expenses$24,075$15,188▼ $8,887
Deferred Revenue$1,901$365▼ $1,536
Total Liabilities$25,976$15,553▼ $10,423
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$890,422$944,266▲ $53,844
Total Net Assets Fund Balance$890,422$944,266▲ $53,844
Total Liabilities and Net Assets / Fund Balance$916,398$959,819▲ $43,421

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$17,264$415,674$432,938
Equipment$36,884$255,185$292,069
Buildings$95,498$80,345$175,843
Leasehold Improvements$17,477$139,107$156,584
Other Securities$719,975--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Robert StewartSuperintendentFT$47,317$946$48,263
Helen SpurginChief Administrative OfficerPT$8,194-$8,194

Board Members and Trustees

NameTitle
John D Stephenson-lovePresident
Doug OrmsethVice President
Amber StinsonTrustee
Betty ForneyTrustee
Brad NimmickTrustee
Chris ReiquamTrustee
James WeberTrustee
Suzie TaleffTrustee
Charles AbernathyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,396
Program Service Revenue
$180,589
Investment Income
$50,228
Other Revenue
$4,312
All Other Contributions
$1,396
Change in Net Assets
$-26,869

Audited Revenue Reconciliation

Revenue per Audited Statements
$236,525
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$80,713
Total Revenue per Audited Statements
$317,238
Total Revenue per Form 990
$236,525
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$143,386
Other Expenses$120,008
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$72,356--$72,356
Current Officers, Directors, Trustees, and Key Employees$37,854$17,657-$55,511
Depreciation Depletion$25,912--$25,912
Insurance$20,513--$20,513
Payroll Taxes$11,245$3,328-$14,573
Occupancy$14,393--$14,393
Fees for Services Accounting$8,678--$8,678
Fees for Services Other$5,141--$5,141
All Other Expenses$4,235--$4,235
Fees for Services Legal$2,724--$2,724
Other Expenses$1,679$8,877-$1,679
Interest$1,668--$1,668
Other Employee Benefits$758$188-$946
Advertising$380--$380
Total Functional Expenses$233,344$30,050$0$263,394

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$263,394
Total Expenses per Audited Statements$263,394
Total Expenses per Form 990$263,394
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
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
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 11B

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
2020-05-21
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
0

Preparer

Firm
Anderson Zurmuehlen & Co Pc
Address
21 10TH STREET SOUTH, GREAT FALLS, MT 59401
Preparer
Sarah Stanger CPA
Phone
4067270888
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IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03328
IRS990/PayrollTaxesGrp/ProgramServicesAmt011245
IRS990/PayrollTaxesGrp/TotalAmt014573
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02301
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0859
IRS990/PrincipalOfficerNm0JOHN D STEPHENSON-LOVE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0INTERMENT FEES
IRS990/ProgramServiceRevenueGrp/Desc1LOT SALES
IRS990/ProgramServiceRevenueGrp/Desc2MARKER SALES
IRS990/ProgramServiceRevenueGrp/Desc3VASE SALES
IRS990/ProgramServiceRevenueGrp/Desc4REMOVAL FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt092433
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt174842
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt212877
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3350
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt487
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt092433
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt174842
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt212877
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3350
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt487
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01818
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt039728
IRS990/PYOtherExpensesAmt0110441
IRS990/PYOtherRevenueAmt04273
IRS990/PYProgramServiceRevenueAmt0176558
IRS990/PYRevenuesLessExpensesAmt0-30953
IRS990/PYSalariesCompEmpBnftPaidAmt0142889
IRS990/PYTotalExpensesAmt0253330
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0222377
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-26869
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt04312
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0180589
IRS990/SavingsAndTempCashInvstGrp/BOYAmt048748
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05207
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt095498
IRS990ScheduleD/BuildingsGrp/DepreciationAmt080345
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0175843
IRS990ScheduleD/EquipmentGrp/BookValueAmt036884
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0255185
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0292069
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0263394
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt017477
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0139107
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0156584
IRS990ScheduleD/NetUnrealizedGainsInvstAmt080713
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt017264
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0415674
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0432938
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt043129
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1719975
IRS990ScheduleD/OtherSecuritiesGrp/Desc0CASH AND MUTUAL FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc1ENDOWMENT FUND
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/RevenueNotReportedAmt080713
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0236525
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0167123
IRS990ScheduleD/TotalBookValueSecuritiesAmt0763104
IRS990ScheduleD/TotalExpensesPerForm990Amt0263394
IRS990ScheduleD/TotalRevenuePerForm990Amt0236525
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0317238
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0263394
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 11B
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0916398
IRS990/TotalAssetsEOYAmt0959819
IRS990/TotalAssetsGrp/BOYAmt0916398
IRS990/TotalAssetsGrp/EOYAmt0959819
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01396
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt030050
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0233344
IRS990/TotalFunctionalExpensesGrp/TotalAmt0263394
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt025976
IRS990/TotalLiabilitiesEOYAmt015553
IRS990/TotalLiabilitiesGrp/BOYAmt025976
IRS990/TotalLiabilitiesGrp/EOYAmt015553
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0890422
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0944266
IRS990/TotalOtherCompensationAmt0946
IRS990/TotalProgramServiceExpensesAmt0233344
IRS990/TotalProgramServiceRevenueAmt0180589
IRS990/TotalReportableCompFromOrgAmt055511
IRS990/TotalRevenueGrp/ExclusionAmt055382
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0179747
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0236525
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0916398
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0959819
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
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/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN D STEPHENSON-LOVE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04064543731
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-21

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