Civic Intelligence

Friends of Middlesboro Cemetery Inc.

EIN 83-2067144 • 501(c)3 • Middlesboro, KY

Pub. 78 Eligible990-N CoverageNTEE Y50

Profile

Promotion of social welfare, historic preservation and to provide for the maintenance and care of a suitable location for burials and interment, primarily the middlesboro cemetery; the efforts of the corporation in this regard will further serve to lessen the burdens of government.

PO Box 863Middlesboro, KY 40965-0863

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

69th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE Y • <$500k nonprofits • Source year 2023

Liabilities / Revenue

70th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

NTEE Y • <$500k nonprofits • Source year 2023

Net Margin

14th percentile

-21%

Higher net margin than 14% of similar nonprofits.

NTEE Y50 • <$500k nonprofits • Source year 2023

Top Officer Pay

87th percentile

$0

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE Y50 • <$500k nonprofits • Source year 2023

Asset Growth

42nd percentile

-0.8%

Faster asset growth than 42% of similar nonprofits.

NTEE Y • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

2nd percentile

-96%

Faster revenue growth than 2% of similar nonprofits.

NTEE Y • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets69th percentile

Assets

Down

$252,997

Down $2,102 (-0.8%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$252,997

Down $2,102 (-0.8%) from 2022

Operations
Liabilities / Revenue70th percentileNet Margin14th percentile

Revenue

Down

$9,910

Down $213,865 (-96%) from 2022

Expenses

Up

$12,012

Up $439 (+3.8%) from 2022

Net Income

Down

-$2,102

Down $214,304 (-101%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2022: $255,099Liabilities 2022: $0Net Assets 2022: $255,0992022Assets 2023: $252,997Liabilities 2023: $0Net Assets 2023: $252,9972023

Highlighted filing

2023

Assets$252,997
Liabilities$0
Net Assets$252,997
Open 2023 Filing

Operations Trend

Revenue Growth2nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2022: $223,775Expenses 2022: $11,573Net Income 2022: $212,2022022Revenue 2023: $9,910Expenses 2023: $12,012Net Income 2023: -$2,1022023

Highlighted filing

2023

Revenue$9,910
Expenses$12,012
Net Income-$2,102
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$252,997
Liabilities
$0
Net assets
$252,997
Revenue
$9,910
Expenses
$12,012
Net income
-$2,102
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$2.53$0.00$2.53$0.10$0.12$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.55$0.00$2.55$2.24$0.12$2.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 13, 2024
Return Version
2023v5.1
Gross Receipts
$9,910
Mission and Program Overview

Mission

Promotion of social welfare, historic preservation and to provide for the maintenance and care of a suitable location for burials and interment, primarily the middlesboro cemetery; the efforts of the corporation in this regard will further serve to lessen the burdens of government.

Program Services

DescriptionGrantsExpenses
PROMOTION OF SOCIAL WELFARE, HISTORIC PRESERVATION AND TO PROVIDE FOR THE MAINTENANCE AND CARE OF A SUITABLE LOCATION FOR BURIALS AND INTERMENT, PRIMARILY THE MIDDLESBORO CEMETERY$0$0
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
WILLIAM T BISCEGLIAPresidentPT$0--
ELIZABETH BISCEGLIASecretary/TreasurerPT$0--
KEITH NAGLEDirector-$0--
DAVID R BULLOCKDirector-$0--
MICHAEL SCHNEIDERDirector-$0--
JUDITH BURNSDirector-$0--
Filing and Contact Details

Filer

Filer Name
Friends of Middlesboro Cemetery Inc
EIN
83-2067144
Phone
6062691155
Address
PO BOX 863, MIDDLESBORO, KY 40965-0863

Signing Officer

Name
William T Bisceglia
Title
President
Phone
6062691155
Signed
2024-11-13
Discuss with paid preparer
Yes

Preparer

Firm
Greene & Greene
Address
PO BOX 955, MIDDLESBORO, KY 40965-0955
Preparer
Dana C Greene
Phone
6062483456
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 10 - Grants and Similar Amounts Paid

“Activity classification: cash for cemetery maintenance. Grantee name: middlesboro cemetery company. Grantee address: p.o. Box 863 middlesboro, ky 40965. Grantee relationship: none. Date of gift: various. Amount given: 11,950.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: advertising. Amount: 50. Description: bank charges. Amount: 12. Total to form 990-ez, line 16: 62.”

Raw XML Appendix161 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990EZ/BooksInCareOfDetail/PhoneNum06062691155
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0708 GLOUCESTER AVENUE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MIDDLESBORO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd040965
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IRS990EZ/InfoInScheduleOPartIInd0X
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IRS990EZ/MadeLoansToFromOfficersInd00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.50
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0WILLIAM T BISCEGLIA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ELIZABETH BISCEGLIA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2KEITH NAGLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DAVID R BULLOCK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MICHAEL SCHNEIDER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5JUDITH BURNS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY/TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt062
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTION OF SOCIAL WELFARE, HISTORIC PRESERVATION AND TO PROVIDE FOR THE MAINTENANCE AND CARE OF A SUITABLE LOCATION FOR BURIALS AND INTERMENT, PRIMARILY THE MIDDLESBORO CEMETERY; THE EFFORTS OF THE CORPORATION IN THIS REGARD WILL FURTHER SERVE TO LESSEN THE BURDENS OF GOVERNMENT.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROMOTION OF SOCIAL WELFARE, HISTORIC PRESERVATION AND TO PROVIDE FOR THE MAINTENANCE AND CARE OF A SUITABLE LOCATION FOR BURIALS AND INTERMENT, PRIMARILY THE MIDDLESBORO CEMETERY
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0KY
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt012012
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt09910
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/FactsAndCircumstancesTestTxt0ORGANIZATION WAS FORMED AND GRANTED PUBLIC CHARITY STATUS OCTOBER 2, 2018, BUT DID NOT HAVE TRANSACTIONS OR MAINTAIN ASSETS UNTIL 2019. EXCEPT FOR AN UNUSUAL GRANT OF $189,675 RECEIVED IN 2022, THE ORGANIZATION HAS NOT HAD GROSS RECEIPTS IN EXCESS OF $50,000 SINCE ITS FORMATION AND RECEIPTS COME SOLELY FROM PUBLIC CONTRIBUTIONS. THE ORGANIZATION MAINTAINS A SOCIAL MEDIA PLATFORM, SOLICITED FUNDING 2023 IN A LOCAL CHURCH PUBLICATION, AND HAS SIGNAGE AT THE MIDDLESBORO CEMETERY REQUESTING DONATIONS. ALSO, CONTRIBUTIONS ARE SOLICITED BY BOARD MEMBERS' CONTACT WITH FAMILY MEMBERS BURIED AT MIDDLESBORO CEMETERY.THE BOARD OF DIRECTORS IS COMPRISED OF LOCAL COMMUNITY LEADERS, INCLUDING A FUNERAL DIRECTOR AND AN ATTORNEY. ALL EXPENDITURES SINCE INCEPTION, WITH THE EXCEPTION OF NOMINAL BANK FEES AND THE AFOREMENTIONED ADVERTISING, HAVE BEEN FOR THE MAINTENANCE AND UPKEEP OF THE MIDDLESBORO CEMETERY WHICH HAS HISTORICAL SIGNIFICANCE AS THE OLDEST CEMETERY IN MIDDLESBORO, KENTUCKY.
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt09910
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt034100
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt021025
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt017025
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt047550
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0129610
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.26530
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt047550
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0129610
IRS990ScheduleA/TotalSupportAmt0129610
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ACTIVITY CLASSIFICATION: CASH FOR CEMETERY MAINTENANCE. GRANTEE NAME: MIDDLESBORO CEMETERY COMPANY. GRANTEE ADDRESS: P.O. BOX 863 MIDDLESBORO, KY 40965. GRANTEE RELATIONSHIP: NONE. DATE OF GIFT: VARIOUS. AMOUNT GIVEN: 11,950.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: ADVERTISING. AMOUNT: 50. DESCRIPTION: BANK CHARGES. AMOUNT: 12. TOTAL TO FORM 990-EZ, LINE 16: 62.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLIAM T BISCEGLIA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06062691155
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS OF MIDDLESBORO CEMETERY INC
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0832067144
ReturnHeader/Filer/PhoneNum06062691155
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 863
ReturnHeader/Filer/USAddress/CityNm0MIDDLESBORO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd0409650863
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611212913
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GREENE & GREENE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 955
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MIDDLESBORO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0409650955
ReturnHeader/PreparerPersonGrp/PhoneNum06062483456
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANA C GREENE
ReturnHeader/ReturnTs02024-11-15T07:37:51-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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