Mount Hebron Cemetery FY2020 filing

Tax-deductible

Winchester, VACemetery / fraternalEIN 54-0311737Revenue $662K in FY2020

On file with the IRSmthebroncemetery.org305 E Boscawen St, 22601-5014 · Winchester, VATax-exempt since Oct 1962

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to maintain, manage, and provide services of a cemetery

Tax-exempt charity; gifts are tax-deductible.
70¢ of each $1 spent went to programs.
$91K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2020 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $468K a year · 43% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
70%
of spending
Fine: 70% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$91K
to officers and key staff · 17% of spending
Fine: pay to officers and key staff is 17% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
3 mo
of spending, in cash
Looks good: 3.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $40K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$470K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$662K
Spent
$537K
To programs
70%
Net assets
$5.7M
By yearFY2020–FY2024
Revenue
$662K
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$662K
FY2021$1.6M
FY2022$1.1M
FY2023$889K
FY2024$1.2M
Expenses
$537K
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$537K
FY2021$562K
FY2022$712K
FY2023$658K
FY2024$651K
Net assets
$5.7M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$5.7M
FY2021$7.2M
FY2022$6.8M
FY2023$7.1M
FY2024$8.4M

From the FY2020 Form 990 (year ending October 2020) · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 1962.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

70 cents of each dollar spent went to programs.

Program services 70% · $377K Management & general 30% · $159K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990; $91K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2019); the FY2020 filing did not itemize Part VII
Office Manager
$45,412Pt VII · Sec A
Superintendent
$45,336Pt VII · Sec A
President
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
2nd Vice President
$0Pt VII · Sec A
1st Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2021FY2020
James a Coots$62,588—
Linda M Shade—$45,412
Donald Shade—$45,336

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Maintains and manages a cemetery, offering services to the public.

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Provided by the organization

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3 programs · $377K · in their own filed words · FY2019
01

Burial & Cemetery Services

Maintain the cemetery grounds; ongoing care of property (365 days)

$272Kprogram expense
02

Burial & Cemetery Services

Provide interment services and/or gravesites; mausoleum crypts, or niches in a columbarium (149 services 89 Lot Sales 22 Crypt or Niches 80 Monuments)

$58Kprogram expense
03

Burial & Cemetery Services

Invoice, collect, order, and manage financials including perpetual care fund (680 customer transactions)

$48Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2021
Total grants receivedfrom 1 funder$40K

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$662K
Ln 12
Fees for servicesLn 2g$401K
Other incomeLn 4–11$159K
Investment incomeLn 3$102K
Money outPt IX
$537K
Ln 25
Programscol B$377K
Managementcol C$159K
Owns and owesPt X
$5.7M
net assets · Ln 32
Cash and savingsLn 1–2$136K
Total assetsLn 16$6.2M
LiabilitiesLn 26$470K
PeoplePt VI, VII
13
listed · VII A
PaidVII A2
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$401K
Investment incomeLn 3$102K
Other incomeLn 4–11$159K
Gains on assetsLn 7$1K
Total revenueLn 12$662K
Assets in detailPt X, end of year
CashLn 1$136K
Cash and savings togetherLn 1–2$136K
InvestmentsLn 11–13$4.1M
Land, buildings, equipmentLn 10c$1.8M
Total assetsLn 16$6.2M
LiabilitiesLn 26$470K
Net assetsLn 32$5.7M
OperationsPt I, VI
EmployeesI 511
VolunteersI 65
Fiscal year endsHeaderOctober
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$54K$136K
InvestmentsLn 11–13$5.0M$4.1M
Land, buildings, equipmentLn 10c$806K$1.8M
Total assetsLn 16$6.0M$6.2M
LiabilitiesLn 26$439K$470K
Net assetsLn 32$5.5M$5.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$107K$53K$53K
Other salaries and wagesLn 7$196K$158K$38K
Pension plan contributionsLn 8$3K$1K$1K
Other employee benefitsLn 9$44K$29K$14K
Payroll taxesLn 10$25K$19K$7K
Accounting feesLn 11c$2K$2K
Investment management feesLn 11f$15K$15K
Advertising and promotionLn 12$13K$12K$975
Office expensesLn 13$8K$1K$7K
Information technologyLn 14$5K$3K$2K
OccupancyLn 16$14K$6K$7K
Conferences, conventions and meetingsLn 19$290$290
InterestLn 20$905$905
Depreciation, depletion and amortizationLn 22$23K$22K$1K
InsuranceLn 23$27K$19K$8K
Other expenses (24a–d)Ln 24$53K$52K$833
All other expensesLn 24e$1K$953$413
Total functional expensesLn 25$537K$377K$159K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.2M$651K$529K$8.4M 990 PDF
FY2023 $889K$658K$231K$7.1M 990 PDF
FY2022 $1.1M$712K$405K$6.8M 990 PDF
FY2021 $1.6M$562K$1.1M$7.2M 990 PDF
FY2020 Viewing $662K$537K$125K$5.7M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2020 990 (6 parts)
Part I · Summary $661,729 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $330,664$401,079
I-10 Investment incomePrior year $150,616$102,002
I-11 Other revenuePrior year $108,301$158,648
I-12 Total revenuePrior year $589,581$661,729
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $365,426$374,381
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $148,423$162,457
I-18 Total expensesPrior year $513,849$536,838
I-19 Revenue less expensesPrior year $75,732$124,891
Part VI · Governance 13 of 13 board members independent, 4 to look at
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $661,729 across 6 lines filed
Lines not itemized here account for $151,925 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $401,079$401,079
VIII-3 Investment incomeRelated to mission $101,002$101,002
VIII-6 Net rental income or lossRelated to mission $4,735$4,735
VIII-7 Net gain or loss on sales of assetsRelated to mission $1,000$1,000
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,988$1,988
VIII-12 Total revenueRelated to mission $661,729 · Unrelated business $0 · Excluded from tax $0$661,729
Part IX · Statement of functional expenses $536,838 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $53,336 · Management $53,412$106,748
IX-7 Other salaries and wagesPrograms $157,572 · Management $38,052$195,624
IX-8 Pension plan contributionsPrograms $1,455 · Management $1,455$2,910
IX-9 Other employee benefitsPrograms $29,268 · Management $14,415$43,683
IX-10 Payroll taxesPrograms $18,808 · Management $6,608$25,416
IX-11c Accounting feesManagement $1,868$1,868
IX-11f Investment management feesManagement $14,962$14,962
IX-12 Advertising and promotionPrograms $11,678 · Management $975$12,653
IX-13 Office expensesPrograms $1,087 · Management $7,345$8,432
IX-14 Information technologyPrograms $3,169 · Management $2,048$5,217
IX-16 OccupancyPrograms $6,419 · Management $7,238$13,657
IX-19 Conferences, conventions and meetingsManagement $290$290
IX-20 InterestPrograms $905$905
IX-22 Depreciation, depletion and amortizationPrograms $22,097 · Management $1,386$23,483
IX-23 InsurancePrograms $18,978 · Management $8,134$27,112
IX-24 Other expenses (24a–d)Programs $51,679 · Management $833$52,512
IX-24e All other expensesPrograms $953 · Management $413$1,366
IX-25 Total functional expensesPrograms $377,404 · Management $159,434 · Fundraising $0$536,838
Part X · Balance sheet $6,156,805 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $54,367$135,913
X-4 Accounts receivableStart of year $47,314$74,738
X-10c Land, buildings and equipment, netStart of year $805,661$1,826,930
X-13 Program-related investmentsStart of year $5,003,729$4,119,224
X-16 Total assetsStart of year $5,982,571$6,156,805
X-17 Accounts payable and accrued expensesStart of year $9,455$13,128
X-19 Deferred revenueStart of year $401,310$440,759
X-26 Total liabilitiesStart of year $438,758$470,207
X-27 Net assets without donor restrictionsStart of year $3,920,644$4,063,429
X-28 Net assets with donor restrictionsStart of year $1,623,169$1,623,169
X-32 Total net assets or fund balancesStart of year $5,543,813$5,686,598
X-33 Total liabilities and net assetsStart of year $5,982,571$6,156,805
Part XI · Reconciliation of net assets $5,686,598 net assets at year end
XI-1 Total revenue$661,729
XI-2 Total expenses$536,838
XI-3 Revenue less expenses$124,891
XI-4 Net assets at start of year$5,543,813
XI-5 Net unrealized gains (losses) on investments$17,894
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$5,686,598

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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