Civic Intelligence

River View Cemetery Association

990 • Fiscal year 2014 • EIN 06-6034315

Nov 01, 2013 to Oct 31, 2014 • Filed on Mar 04, 2015

P O Box 1802East Haddam, CT 02901-1802

(888) 866-3275

Siviq Scores

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

Liabilities / Assets

41st percentile

0.00x

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

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

41st percentile

0.00x

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

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Net Margin

94th percentile

78%

Higher net margin than 94% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

75th percentile

$15,594

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Asset Growth

4th percentile

-5.0%

Faster asset growth than 4% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

65th percentile

17%

Faster revenue growth than 65% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$1,198,926

Down $63,578 (-5.0%) from 2013

Net Assets

Down

$1,198,926

Down $63,578 (-5.0%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Up

$114,096

Up $16,788 (+17%) from 2013

Expenses

Up

$25,256

Up $3,006 (+14%) from 2013

Net Income

Up

$88,840

Up $13,782 (+18%) from 2013

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 2011: $1,017,716Liabilities 2011: $0Net Assets 2011: $1,017,7162011Assets 2012: $1,080,632Liabilities 2012: $0Net Assets 2012: $1,080,6322012Assets 2013: $1,262,504Liabilities 2013: $0Net Assets 2013: $1,262,5042013Assets 2014: $1,198,926Liabilities 2014: $0Net Assets 2014: $1,198,9262014Assets 2015: $1,222,831Liabilities 2015: $0Net Assets 2015: $1,222,8312015Assets 2016: $1,206,565Liabilities 2016: $0Net Assets 2016: $1,206,5652016Assets 2017: $1,292,577Liabilities 2017: $0Net Assets 2017: $1,292,5772017Assets 2018: $1,347,084Liabilities 2018: $0Net Assets 2018: $1,347,0842018Assets 2019: $1,380,277Liabilities 2019: $0Net Assets 2019: $1,380,2772019Assets 2020: $1,411,983Liabilities 2020: $0Net Assets 2020: $1,411,9832020Assets 2021: $1,461,026Liabilities 2021: $0Net Assets 2021: $1,461,0262021Assets 2022: $1,461,570Liabilities 2022: $0Net Assets 2022: $1,461,5702022Assets 2023: $1,493,534Liabilities 2023: $0Net Assets 2023: $1,493,5342023Assets 2024: $1,967,795Liabilities 2024: $0Net Assets 2024: $1,967,7952024Assets 2025: $2,152,004Liabilities 2025: $0Net Assets 2025: $2,152,0042025

Highlighted filing

2014

Assets$1,198,926
Liabilities$0
Net Assets$1,198,926

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $67,755Expenses 2011: $19,183Net Income 2011: $48,5722011Revenue 2012: $69,642Expenses 2012: $23,511Net Income 2012: $46,1312012Revenue 2013: $97,308Expenses 2013: $22,250Net Income 2013: $75,0582013Revenue 2014: $114,096Expenses 2014: $25,256Net Income 2014: $88,8402014Revenue 2015: $58,163Expenses 2015: $30,030Net Income 2015: $28,1332015Revenue 2016: $29,036Expenses 2016: $30,539Net Income 2016: -$1,5032016Revenue 2017: $66,448Expenses 2017: $31,938Net Income 2017: $34,5102017Revenue 2018: $123,732Expenses 2018: $49,966Net Income 2018: $73,7662018Revenue 2019: $121,946Expenses 2019: $40,445Net Income 2019: $81,5012019Revenue 2020: $72,727Expenses 2020: $38,596Net Income 2020: $34,1312020Revenue 2021: $91,421Expenses 2021: $42,379Net Income 2021: $49,0422021Revenue 2022: $50,890Expenses 2022: $49,868Net Income 2022: $1,0222022Revenue 2023: $68,131Expenses 2023: $45,603Net Income 2023: $22,5282023Revenue 2024: $357,708Expenses 2024: $49,925Net Income 2024: $307,7832024Revenue 2025: $238,651Expenses 2025: $54,442Net Income 2025: $184,2092025

Highlighted filing

2014

Revenue$114,096
Expenses$25,256
Net Income$88,840
Jump To
Filing Snapshot
Filing Period
Nov 1, 2013 to Oct 31, 2014
Signed
Mar 4, 2015
Return Version
2013v4.0
Gross Receipts
$1,311,613
Mission and Program Overview

Mission

To provide support for the rathburn free library to maintain the riverview cemetery in east haddam, ct

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,262,504$1,198,926▼ $63,578
Investments in Publicly Traded Securities$1,193,675$1,144,103▼ $49,572
Savings and Temporary Cash Investments$68,829$54,823▼ $14,006
Total Assets$1,262,504$1,198,926▼ $63,578
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,262,504$1,198,926▼ $63,578
Total Liabilities and Net Assets / Fund Balance$1,262,504$1,198,926▼ $63,578
Compensation and Service Providers

Employees

NameTitleBaseTotal
Bank of AmericaTrustee$15,594$15,594
Edgar BishopPresident$1,500$1,500
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$114,096
Other Revenue
$0
Change in Net Assets
$88,840
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$17,094
Grants and Similar Amounts Paid$4,705
Other Expenses$3,457
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$11,111$5,983-$17,094
Grants to Domestic Orgs$4,705--$4,705
All Other Expenses-$2,207-$2,207
Fees for Services Accounting-$1,250-$1,250
Total Functional Expenses$15,816$9,440$0$25,256
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8A

When decisions are made, they are documented in permanent record

Form 990, Page 6, Part VI, Line 11-description of Process for Review

Tax department prepares, reviews and files form 990

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12C

ANNUAL STATEMENT

Filing and Contact Details

Filer

EIN
06-6034315
Phone
8888663275

Signing Officer

Name
Bank of America N a
Title
SVP Tax
Phone
8888663275
Signed
2015-03-04

Organization Details

Principal Officer
Same as Above
Formed
1984
Legal Domicile
Ct
Voting Board Members
0
Independent Board Members
0
Employees
0
Supplemental Narrative

Additional Explanations

EXPLANATION FOR FORM 990, PAGE 2, PART III, LINE 4D

TRUSTEE FEES

Description of Process for Determining Compensation

N/a trust has corportate trustee

Description of Process for Determining Compensation

N/a trust has corporate trustee

Description for Making Documents Public

UPON REQUEST

Description for Making Documents Public

UPON REQUEST

Explanation for Form 990, Part XI, Line 9

Common trust fund adjustment -152,419: net rounding 1

Raw XML Appendix241 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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IRS990/GrantsToIndividualsInd0false
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IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01280335
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IRS990/GroupReturnForAffiliatesInd0false
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IRS990/IndependentVotingMemberCnt00
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IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/NetAssetsOrFundBalancesBOYAmt01262504
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IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
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IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-152418
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
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IRS990/ProgSrvcAccomActy3Grp/Desc0BARTONS LAWN CARE
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IRS990/ReconcilationRevenueExpnssAmt088840
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TRUSTEE FEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WHEN DECISIONS ARE MADE, THEY ARE DOCUMENTED IN PERMANENT RECORD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TAX DEPARTMENT PREPARES, REVIEWS AND FILES FORM 990
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ANNUAL STATEMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4N/A TRUST HAS CORPORTATE TRUSTEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5N/A TRUST HAS CORPORATE TRUSTEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8COMMON TRUST FUND ADJUSTMENT -152,419: NET ROUNDING 1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0EXPLANATION FOR FORM 990, PAGE 2, PART III, LINE 4d
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4DESCRIPTION OF PROCESS FOR DETERMINING COMPENSATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5DESCRIPTION OF PROCESS FOR DETERMINING COMPENSATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6DESCRIPTION FOR MAKING DOCUMENTS PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7DESCRIPTION FOR MAKING DOCUMENTS PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8EXPLANATION FOR FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02016-02-25 16:41:14Z
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ReturnHeader/BusinessOfficerGrp/PhoneNum08888663275
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-03-04
ReturnHeader/Filer/BusinessName/BusinessNameLine10RIVER VIEW CEM ASSOC UA
ReturnHeader/Filer/BusinessNameControlTxt0RIVE
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ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-11-01
ReturnHeader/TaxPeriodEndDt02014-10-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.15$0.00$2.15$0.24$0.05$0.18
2024Detailed filing. Detailed filing data is available for this year.$1.97$0.00$1.97$0.36$0.05$0.31
2023Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$0.07$0.05$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$0.05$0.05$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$0.09$0.04$0.05
2020Detailed filing. Detailed filing data is available for this year.$1.41$0.00$1.41$0.07$0.04$0.03
2019Summary only. Only limited summary data is available for this year.$1.38$0.00$1.38$0.12$0.04$0.08
2018Summary only. Only limited summary data is available for this year.$1.35$0.00$1.35$0.12$0.05$0.07
2017Summary only. Only limited summary data is available for this year.$1.29$0.00$1.29$0.07$0.03$0.03
2016Summary only. Only limited summary data is available for this year.$1.21$0.00$1.21$0.03$0.03$0.00
2015Summary only. Only limited summary data is available for this year.$1.22$0.00$1.22$0.06$0.03$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$0.11$0.03$0.09
2013Summary only. Only limited summary data is available for this year.$1.26$0.00$1.26$0.10$0.02$0.08
2012Summary only. Only limited summary data is available for this year.$1.08$0.00$1.08$0.07$0.02$0.05
2011Summary only. Only limited summary data is available for this year.$1.02$0.00$1.02$0.07$0.02$0.05