Civic Intelligence

Rockland Cemetery Association

990 • Fiscal year 2014 • EIN 01-0187940

Jan 01, 2014 to Dec 31, 2014 • Filed on Oct 26, 2015

PO Box 664Rockland, ME 04841

(207) 594-4421

Siviq Scores

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

Liabilities / Assets

51st percentile

0.01x

Higher debt load relative to assets than 51% of similar nonprofits.

2014 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

66th percentile

0.20x

Higher debt load relative to revenue than 66% of similar nonprofits.

2014 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2014

Net Margin

28th percentile

8.3%

Higher net margin than 28% of similar nonprofits.

2014 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

26th percentile

$0

Higher top officer pay than 26% of similar nonprofits.

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

2014 filings • $5M-$10M nonprofits • Source year 2014

Asset Growth

74th percentile

6.6%

Faster asset growth than 74% of similar nonprofits.

2014 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

66th percentile

11%

Faster revenue growth than 66% of similar nonprofits.

2014 filings • $5M-$10M nonprofits • Annualized from 2013 to 2014

Assets

Up

$8,420,674

Up $520,947 (+6.6%) from 2013

Net Assets

Up

$8,355,713

Up $513,272 (+6.5%) from 2013

Liabilities

Up

$64,961

Up $7,675 (+13%) from 2013

Revenue

Up

$325,672

Up $33,375 (+11%) from 2013

Expenses

Up

$298,521

Up $48,320 (+19%) from 2013

Net Income

Down

$27,151

Down $14,945 (-36%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$15M$10M$5.0M$0Assets 2011: $6,392,961Liabilities 2011: $42,201Net Assets 2011: $6,350,7602011Assets 2012: $6,688,815Liabilities 2012: $86,174Net Assets 2012: $6,602,6412012Assets 2013: $7,899,727Liabilities 2013: $57,286Net Assets 2013: $7,842,4412013Assets 2014: $8,420,674Liabilities 2014: $64,961Net Assets 2014: $8,355,7132014Assets 2015: $8,073,883Liabilities 2015: $72,714Net Assets 2015: $8,001,1692015Assets 2016: $8,425,754Liabilities 2016: $49,495Net Assets 2016: $8,376,2592016Assets 2017: $9,524,695Liabilities 2017: $67,880Net Assets 2017: $9,456,8152017Assets 2018: $8,805,978Liabilities 2018: $68,877Net Assets 2018: $8,737,1012018Assets 2019: $10,238,308Liabilities 2019: $53,489Net Assets 2019: $10,184,8192019Assets 2020: $11,071,370Liabilities 2020: $47,540Net Assets 2020: $11,023,8302020Assets 2021: $12,965,285Liabilities 2021: $62,517Net Assets 2021: $12,902,7682021Assets 2022: $10,517,508Liabilities 2022: $62,470Net Assets 2022: $10,455,0382022Assets 2023: $11,894,469Liabilities 2023: $54,265Net Assets 2023: $11,840,2042023Assets 2024: $13,780,377Liabilities 2024: $55,643Net Assets 2024: $13,724,7342024

Highlighted filing

2014

Assets$8,420,674
Liabilities$64,961
Net Assets$8,355,713

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $395,070Expenses 2011: $218,811Net Income 2011: $176,2592011Revenue 2012: $278,082Expenses 2012: $260,167Net Income 2012: $17,9152012Revenue 2013: $292,297Expenses 2013: $250,201Net Income 2013: $42,0962013Revenue 2014: $325,672Expenses 2014: $298,521Net Income 2014: $27,1512014Revenue 2015: $379,161Expenses 2015: $314,624Net Income 2015: $64,5372015Revenue 2016: $214,729Expenses 2016: $289,354Net Income 2016: -$74,6252016Revenue 2017: $1,142,578Expenses 2017: $333,504Net Income 2017: $809,0742017Revenue 2018: $610,245Expenses 2018: $344,098Net Income 2018: $266,1472018Revenue 2019: $542,297Expenses 2019: $345,371Net Income 2019: $196,9262019Revenue 2020: $328,759Expenses 2020: $358,347Net Income 2020: -$29,5882020Revenue 2021: $4,157,009Expenses 2021: $389,682Net Income 2021: $3,767,3272021Revenue 2022: $870,758Expenses 2022: $414,397Net Income 2022: $456,3612022Revenue 2023: $952,631Expenses 2023: $387,529Net Income 2023: $565,1022023Revenue 2024: $762,677Expenses 2024: $440,487Net Income 2024: $322,1902024

Highlighted filing

2014

Revenue$325,672
Expenses$298,521
Net Income$27,151
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Oct 26, 2015
Return Version
2014v5.0
Gross Receipts
$1,081,340
Mission and Program Overview

Mission

Acquiring, improving, and maintaining burial grounds

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,500,384$7,155,774▲ $655,390
Savings and Temporary Cash Investments$956,486$777,119▼ $179,367
Land, Buildings, and Equipment, Net$317,577$411,745▲ $94,168
Cash and Non-Interest-Bearing Accounts$67,182$7,130▼ $60,052
Total Assets$7,899,727$8,420,674▲ $520,947
Other Assets Total$58,098$68,906▲ $10,808
Liabilities
Other Liabilities$57,286$64,961▲ $7,675
Total Liabilities$57,286$64,961▲ $7,675
Net Assets / Fund Balance
Unrestricted Net Assets$5,828,941$6,325,240▲ $496,299
Temporarily Rstr Net Assets$1,964,486$1,980,738▲ $16,252
Permanently Rstr Net Assets$49,014$49,735▲ $721
Total Net Assets Fund Balance$7,842,441$8,355,713▲ $513,272
Total Liabilities and Net Assets / Fund Balance$7,899,727$8,420,674▲ $520,947

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$137,218$200,396$337,614
Land$274,527-$274,527

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$2,013,500-▲ $131,768$114,795$2,030,473
2013$1,738,415-▲ $340,916$65,831$2,013,500
2012$1,767,839-▲ $20,439$49,863$1,738,415
2011$1,653,972-▲ $150,688$36,821$1,767,839
2010$1,605,649-▲ $91,132$42,809$1,653,972
Compensation and Service Providers

Board Members and Trustees

NameTitle
-President
-Trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$24,980
Investment Income
$301,391
Other Revenue
$-699
Change in Net Assets
$27,151
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$149,811
Other Expenses$148,710
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$133,244
Fees for Services Other---$40,580
Depreciation Depletion---$35,695
Payroll Taxes---$16,567
Insurance---$11,953
Fees for Service Investment Mgmnt Fees---$10,498
All Other Expenses---$9,675
Occupancy---$5,820
Other Expenses---$2,762
Office Expenses---$810
Advertising---$309
Total Functional Expenses$0$0$0$298,521
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Rca PresidentLegal and Secr. FeesNo$26,800
-Rca PresidentOffice RentNo$5,820
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to General Fund$64,961
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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, Page 6, Part VI, Line 7A

Each year members elect a member to serve as a trustee of the governing board. Each trustee once elected serves a five year term. The governing body is made up of five trustees. A notice is published annually to announce the election each year which is generally held on the 2nd wednesday in july of each year.

Form 990, Page 6, Part VI, Line 11B

The board of trustees will review a copy of the 2013 form 990 before it is filed.

Form 990, Page 6, Part VI, Line 15A

The top management official of the rockland cemetery association is the superintendent who is in charge of all cemetery activities. His compensation is determined, reviewed and approved by the board of trustees. To determine the proper amount of compensation the board makes inquiries of local employers performing similar work to set appropriate pay levels.

Form 990, Page 6, Part VI, Line 15B

The other key employee of the rockland cemetery association is the treasurer, suzanne winchenbach. Her compensation is determined, reviewed and approved by the board of trustees.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Rockland Cemetery Association
EIN
01-0187940
Phone
2075944421
Address
PO BOX 664, ROCKLAND, ME 04841

Signing Officer

Name
Edward Collins
Title
President
Phone
2075944421
Signed
2015-10-26
Discuss with paid preparer
Yes

Organization Details

Formed
1917
Legal Domicile
Me
Voting Board Members
5
Independent Board Members
4
Employees
9

Preparer

Firm
Norton & Masters Cpas
Address
14A SCHOOL ST, ROCKLAND, ME 04841
Preparer
Marianne Masters CPA
Phone
2075949501
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Legal and secretarial 0 26,800 0 other services 0 11,747 0 survey costs 0 2,033 0

Form 990, Part XI, Line 9

Unrealized gain general fund 403,674 unrealized gain prescott fund 82,449 rounding -2

Raw XML Appendix349 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.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO GENERAL FUND
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.02450
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.97550
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0411745
IRS990ScheduleD/TotalLiabilityAmt064961
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0CRANDALL HANSCOM & COLLINS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1CRANDALL HANSCOM & COLLINS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0RCA PRESIDENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1RCA PRESIDENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt026800
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt15820
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LEGAL AND SECR. FEES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1OFFICE RENT
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0EDWARD COLLINS, IS THE PRESIDENT OF THE ROCKLAND CEMETERY ASSOCIATION. EDWARD COLLINS IS ALSO AN ATTORNEY WITH AND ONE OF THE OWNERS OF THE FIRM CRANDALL, HANSCOM, & COLLINS. THE ROCKLAND CEMETERY ASSOCIATION PAYS CRANDALL, HANSCOM, & COLLINS A STANDARD MONTHLY FEE FOR LEGAL AND SECRETARIAL SERVICES TOTALING 26,400 FOR 2014. THE ASSOCIATION ALSO PAYS A FEE TO CRANDALL, HANSCOM & COLLINS OF 400 FOR SERVING AS THE ASSOCIATION'S LEGAL CLERK BRINGING TOTAL PAYMENT FOR SERVICES FOR 2014 TO 26,800. THE ROCKLAND CEMETERY ASSOCIATION ALSO PAYS CRANDALL, HANSCOM, AND COLLINS, A MONTHLY RENT OF 485 FOR OFFICE SPACE. TOTAL RENTS PAID TO CRANDALL, HANSCOM AND COLLINS IN 2014 WAS 5,820.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH YEAR MEMBERS ELECT A MEMBER TO SERVE AS A TRUSTEE OF THE GOVERNING BOARD. EACH TRUSTEE ONCE ELECTED SERVES A FIVE YEAR TERM. THE GOVERNING BODY IS MADE UP OF FIVE TRUSTEES. A NOTICE IS PUBLISHED ANNUALLY TO ANNOUNCE THE ELECTION EACH YEAR WHICH IS GENERALLY HELD ON THE 2ND WEDNESDAY IN JULY OF EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF TRUSTEES WILL REVIEW A COPY OF THE 2013 FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TOP MANAGEMENT OFFICIAL OF THE ROCKLAND CEMETERY ASSOCIATION IS THE SUPERINTENDENT WHO IS IN CHARGE OF ALL CEMETERY ACTIVITIES. HIS COMPENSATION IS DETERMINED, REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES. TO DETERMINE THE PROPER AMOUNT OF COMPENSATION THE BOARD MAKES INQUIRIES OF LOCAL EMPLOYERS PERFORMING SIMILAR WORK TO SET APPROPRIATE PAY LEVELS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE OTHER KEY EMPLOYEE OF THE ROCKLAND CEMETERY ASSOCIATION IS THE TREASURER, SUZANNE WINCHENBACH. HER COMPENSATION IS DETERMINED, REVIEWED AND APPROVED BY THE BOARD OF TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LEGAL AND SECRETARIAL 0 26,800 0 OTHER SERVICES 0 11,747 0 SURVEY COSTS 0 2,033 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UNREALIZED GAIN GENERAL FUND 403,674 UNREALIZED GAIN PRESCOTT FUND 82,449 ROUNDING -2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01964486
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01980738
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt07899727
IRS990/TotalAssetsEOYAmt08420674
IRS990/TotalAssetsGrp/BOYAmt07899727
IRS990/TotalAssetsGrp/EOYAmt08420674
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0298521
IRS990/TotalGrossUBIAmt0-1420
IRS990/TotalLiabilitiesBOYAmt057286
IRS990/TotalLiabilitiesEOYAmt064961
IRS990/TotalLiabilitiesGrp/BOYAmt057286
IRS990/TotalLiabilitiesGrp/EOYAmt064961
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt07842441
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt08355713
IRS990/TotalProgramServiceRevenueAmt024980
IRS990/TotalRevenueGrp/ExclusionAmt0181922
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0145170
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0325672
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt0-1420
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07899727
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt08420674
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt05828941
IRS990/UnrestrictedNetAssetsGrp/EOYAmt06325240
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0EDWARD COLLINS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02075944421
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-10-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROCKLAND CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0ROCK
ReturnHeader/Filer/EIN0010187940
ReturnHeader/Filer/PhoneNum02075944421
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 664
ReturnHeader/Filer/USAddress/CityNm0ROCKLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd004841
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0010378706
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NORTON & MASTERS CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt014A SCHOOL ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROCKLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ME
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd004841
ReturnHeader/PreparerPersonGrp/PhoneNum02075949501
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARIANNE MASTERS CPA
ReturnHeader/ReturnTs02015-11-13T08:47:40-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$13.8$0.06$13.7$0.76$0.44$0.32
2023Detailed filing. Detailed filing data is available for this year.$11.9$0.05$11.8$0.95$0.39$0.57
2022Detailed filing. Detailed filing data is available for this year.$10.5$0.06$10.5$0.87$0.41$0.46
2021Detailed filing. Detailed filing data is available for this year.$13.0$0.06$12.9$4.16$0.39$3.77
2020Detailed filing. Detailed filing data is available for this year.$11.1$0.05$11.0$0.33$0.36$0.03
2019Detailed filing. Detailed filing data is available for this year.$10.2$0.05$10.2$0.54$0.35$0.20
2018Detailed filing. Detailed filing data is available for this year.$8.81$0.07$8.74$0.61$0.34$0.27
2017Detailed filing. Detailed filing data is available for this year.$9.52$0.07$9.46$1.14$0.33$0.81
2016Detailed filing. Detailed filing data is available for this year.$8.43$0.05$8.38$0.21$0.29$0.07
2015Detailed filing. Detailed filing data is available for this year.$8.07$0.07$8.00$0.38$0.31$0.06
2014Detailed filing. Detailed filing data is available for this year.$8.42$0.06$8.36$0.33$0.30$0.03
2013Detailed filing. Detailed filing data is available for this year.$7.90$0.06$7.84$0.29$0.25$0.04
2012Summary only. Only limited summary data is available for this year.$6.69$0.09$6.60$0.28$0.26$0.02
2011Summary only. Only limited summary data is available for this year.$6.39$0.04$6.35$0.40$0.22$0.18