Mount Hebron Cemetery FY2021 filing

Tax-deductible

Winchester, VACemetery / fraternalEIN 54-0311737Revenue $1.6M in FY2021

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.
69¢ of each $1 spent went to programs.
$63K 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

FY2021 · 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
69%
of spending
Fine: 69% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$63K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 5.0 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
$511K
7% of total assets
Looks good: liabilities are 7% 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
$1.6M
+144% vs prior year
Spent
$562K
To programs
69%
Net assets
$7.2M
By yearFY2020–FY2024
Revenue
$1.6M
FY2021▲ +144%
Tap a bar for its year
Revenue by fiscal year
FY2020$662K
FY2021$1.6M
FY2022$1.1M
FY2023$889K
FY2024$1.2M
Expenses
$562K
FY2021▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$537K
FY2021$562K
FY2022$712K
FY2023$658K
FY2024$651K
Net assets
$7.2M
FY2021▲ +26%
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 FY2021 Form 990 (year ending October 2021) · figures checked against the IRS filing · see the original

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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

69 cents of each dollar spent went to programs.

Program services 69% · $388K Management & general 31% · $175K

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; $63K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
Superintendent
$62,588Pt VII · Sec A
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$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.

Provided by the organization

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3 programs · $388K · in their own filed words · FY2020
01

Burial & Cemetery Services

Provide interment services and/or gravesites; mausoleum crypts, or niches in a columbarium (200 services 132 Lot Sales 37 Crypt or Niches 61 Monuments)

$252Kprogram expense
02

Burial & Cemetery Services

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

$78Kprogram expense
03

Burial & Cemetery Services

Invoice, collect, order, and manage financials including perpetual care fund (365 customer transactions)

$58Kprogram 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 FY2021 990, line by line.

1The main four
Money inPt VIII
$1.6M
Ln 12
Fees for servicesLn 2g$535K
Gifts and grantsLn 1h$389K
Investment incomeLn 3$362K
Money outPt IX
$562K
Ln 25
Programscol B$388K
Managementcol C$175K
Owns and owesPt X
$7.2M
net assets · Ln 32
Cash and savingsLn 1–2$233K
Total assetsLn 16$7.7M
LiabilitiesLn 26$511K
PeoplePt VI, VII
13
listed · VII A
PaidVII A1
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$389K
Fees for servicesLn 2g$535K
Investment incomeLn 3$362K
Other incomeLn 4–11$327K
Gains on assetsLn 7$279K
Total revenueLn 12$1.6M
Assets in detailPt X, end of year
CashLn 1$233K
Cash and savings togetherLn 1–2$233K
InvestmentsLn 11–13$4.8M
Land, buildings, equipmentLn 10c$2.5M
Total assetsLn 16$7.7M
LiabilitiesLn 26$511K
Net assetsLn 32$7.2M
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 FY21End FY21
Cash and savingsLn 1–2$136K$233K
InvestmentsLn 11–13$4.1M$4.8M
Land, buildings, equipmentLn 10c$1.8M$2.5M
Total assetsLn 16$6.2M$7.7M
LiabilitiesLn 26$470K$511K
Net assetsLn 32$5.7M$7.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$76K$76K
Other salaries and wagesLn 7$223K$154K$69K
Pension plan contributionsLn 8$2K$890$1K
Other employee benefitsLn 9$42K$28K$14K
Payroll taxesLn 10$23K$15K$8K
Accounting feesLn 11c$3K$3K
Investment management feesLn 11f$18K$18K
Advertising and promotionLn 12$9K$9K$477
Office expensesLn 13$6K$6K
Information technologyLn 14$5K$4K$2K
OccupancyLn 16$49K$4K$46K
InterestLn 20$45$45
Depreciation, depletion and amortizationLn 22$19K$18K$878
InsuranceLn 23$22K$16K$7K
Other expenses (24a–d)Ln 24$64K$64K
Total functional expensesLn 25$562K$388K$175K$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 Viewing $1.6M$562K$1.1M$7.2M 990 PDF
FY2020 $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 FY2021 990 (6 parts)
Part I · Summary $1,613,949 revenue, 12 lines filed
I-8 Contributions and grants$389,363
I-9 Program service revenuePrior year $401,079$535,300
I-10 Investment incomePrior year $102,002$362,274
I-11 Other revenuePrior year $158,648$327,012
I-12 Total revenuePrior year $661,729$1,613,949
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $374,381$365,431
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $162,457$196,650
I-18 Total expensesPrior year $536,838$562,081
I-19 Revenue less expensesPrior year $124,891$1,051,868
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 $1,613,949 across 8 lines filed
Lines not itemized here account for $320,418 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$389,363
VIII-1h Total contributions, gifts and grants$389,363
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $535,300$535,300
VIII-3 Investment incomeRelated to mission $82,828$82,828
VIII-6 Net rental income or lossRelated to mission $5,049$5,049
VIII-7 Net gain or loss on sales of assetsRelated to mission $279,446$279,446
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,545$1,545
VIII-12 Total revenueRelated to mission $1,224,586 · Unrelated business $0 · Excluded from tax $0$1,613,949
Part IX · Statement of functional expenses $562,081 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $76,078$76,078
IX-7 Other salaries and wagesPrograms $153,607 · Management $69,243$222,850
IX-8 Pension plan contributionsPrograms $890 · Management $1,184$2,074
IX-9 Other employee benefitsPrograms $28,040 · Management $13,528$41,568
IX-10 Payroll taxesPrograms $15,244 · Management $7,617$22,861
IX-11c Accounting feesManagement $3,393$3,393
IX-11f Investment management feesManagement $18,009$18,009
IX-12 Advertising and promotionPrograms $8,648 · Management $477$9,125
IX-13 Office expensesManagement $6,284$6,284
IX-14 Information technologyPrograms $3,768 · Management $1,596$5,364
IX-16 OccupancyPrograms $3,638 · Management $45,643$49,281
IX-20 InterestPrograms $45$45
IX-22 Depreciation, depletion and amortizationPrograms $17,752 · Management $878$18,630
IX-23 InsurancePrograms $15,594 · Management $6,683$22,277
IX-24 Other expenses (24a–d)Programs $64,242$64,242
IX-25 Total functional expensesPrograms $387,546 · Management $174,535 · Fundraising $0$562,081
Part X · Balance sheet $7,683,292 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $135,914$232,738
X-4 Accounts receivableStart of year $74,738$184,387
X-10c Land, buildings and equipment, netStart of year $1,826,930$2,457,580
X-13 Program-related investmentsStart of year $4,119,224$4,808,587
X-16 Total assetsStart of year $6,156,806$7,683,292
X-17 Accounts payable and accrued expensesStart of year $13,128$4,297
X-19 Deferred revenueStart of year $440,759$501,988
X-26 Total liabilitiesStart of year $470,207$510,827
X-32 Total net assets or fund balancesStart of year $5,686,599$7,172,465
X-33 Total liabilities and net assetsStart of year $6,156,806$7,683,292
Part XI · Reconciliation of net assets $7,172,465 net assets at year end
XI-1 Total revenue$1,613,949
XI-2 Total expenses$562,081
XI-3 Revenue less expenses$1,051,868
XI-4 Net assets at start of year$5,686,599
XI-5 Net unrealized gains (losses) on investments$433,998
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$7,172,465

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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