Liabilities / Assets
43rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
43rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Liabilities / Revenue
43rd percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
26th percentile
Higher net margin than 26% of similar nonprofits.
Top Officer Pay
51st percentile
Higher top officer pay than 51% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
15th percentile
Faster asset growth than 15% of similar nonprofits.
Revenue Growth
4th percentile
Faster revenue growth than 4% of similar nonprofits.
Assets
Up$3,788,222
Up $3,355 (+0.1%) from 2016
Net Assets
Up$3,788,222
Up $3,355 (+0.1%) from 2016
Liabilities
Flat$0
Flat from 2016
Revenue
Down$132,839
Down $175,376 (-57%) from 2016
Expenses
Down$129,484
Down $2,774 (-2.1%) from 2016
Net Income
Down$3,355
Down $172,602 (-98%) from 2016
Cemetery Association
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $3,762,909 | $3,769,076 | ▲ $6,167 |
| Cash and Non-Interest-Bearing Accounts | $21,765 | $19,146 | ▼ $2,619 |
| Savings and Temporary Cash Investments | $193 | $0 | ▼ $193 |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $3,784,867 | $3,788,222 | ▲ $3,355 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $3,567,151 | $3,569,481 | ▲ $2,330 |
| Permanently Rstr Net Assets | $217,716 | $218,741 | ▲ $1,025 |
| Total Net Assets Fund Balance | $3,784,867 | $3,788,222 | ▲ $3,355 |
| Total Liabilities and Net Assets / Fund Balance | $3,784,867 | $3,788,222 | ▲ $3,355 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2017 | $3,784,867 | $15,050 | ▲ $117,789 | $70,310 | $3,788,222 |
| 2016 | $3,608,910 | $15,000 | ▲ $293,215 | $63,103 | $3,784,867 |
| 2015 | $3,419,636 | $7,500 | ▲ $302,211 | $50,608 | $3,608,910 |
| 2014 | $3,126,005 | $8,100 | ▲ $406,587 | $49,923 | $3,419,636 |
| 2013 | $2,995,552 | $8,550 | ▲ $226,587 | $37,623 | $3,126,005 |
| Name | Title |
|---|---|
| Richard Mather | President |
| Steven Brinkman | President |
| Hank McInerney | Vice President |
| Barbara Sarantonio | Director |
| Carl Nord | Director |
| Frank Flores | Director |
| Herbert Clark | Director |
| Jean Richards | Dir/Asst Treas. |
| Marla Bogaert | Secretary |
| Peter Decker | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $89,484 |
| Grants and Similar Amounts Paid | $40,000 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | - | - | - | $45,540 |
| Grants to Domestic Orgs | - | - | - | $40,000 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $10,306 |
| Fees for Services Accounting | - | - | - | $6,200 |
| Insurance | - | - | - | $2,270 |
| Office Expenses | - | - | - | $2,259 |
| Other Expenses | - | - | - | $76 |
| Total Functional Expenses | $0 | $0 | $0 | $129,484 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $129,484 |
| Expenses per Audited Statements | $116,484 |
| Total Expenses per Audited Statements | $116,484 |
| Expenses Not Reported on Financial Statements | $13,000 |
| Other Expense Adjustments | $13,000 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Middlesex County Community Fund | Middletown, CT | - | Community Outreach | $30,000 |
| Essex Rotary Scholarship Foundation Inc | Essex, CT | - | Scholarships | $10,000 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“A Member is any individual (or successor by heirship) or legal entity holding title to land within River View Cemetery, Inc in Essex, Connecticut. In addition, any person who will agree to help promote the objectives of the Corporation by contributing something to its support may become a Member by a majority vote of the Members present at a duly held meeting of the Board of Directors.”
“The Directors are elected from the membership at the Annual Meeting of the Members by a majority of those present and voting. The duties of the Board of Directors are to conduct the business of the Corporation.”
“The River View Cemetery bylaws state that if the board of directors are satisfied that the Organization's resources are adequate to meet its obligation to care for the cemeteries under its control, then the board may recommend a payment for community outreach to one or more qualified entities. The recommendations of the board are subject to the approval of members at their annual meeting or at a special meeting called for that purpose.”
“The Finance Committee reviews Form 990 before it is filed. Copies are made available to the Board for their review.”
“Directors and Committee Members are required to attest annually to their familiarity with River View Cemetery, Inc policies and to provide information concerning any possible conflict of interest so that disclosure may, if necessary, be made.”
“Available upon request.”
“Client Note 1 - Part VIII, Lines 7a and 7c, Column ii: $601 represents long term capital gain distributions.”
“The income from the endowment fund is to be used for the care of the lots and the general maintenance and improvement of the cemetery. Surplus funds may be distributed to qualified charitable organizations.”
“The Organization is exempt from federal income taxes under Section 501(c)(13) of the Internal Revenue Code and application state law.The accounting standards on accounting for uncertainty in income taxes address the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Organization and various positions related to the potential sources of unrelated business taxable income (UBTI). The tax benefits recognized in the financial statements from a tax position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. Management has determined that the Organization does not have any uncertain tax positions and associated unrecognized tax benefits that materially impact the financial statements or related disclosures. Since tax matters are subject to some degree of uncertainty, there can be no assurance that the Organizations tax positions will not be challenged by the taxing authorities.”
“Lot buy backs netted against income $13000”
“Lot buy backs netted against income $13000”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Cemetery Association |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 0 |
| IRS990/AllAffiliatesIncludedInd | 0 | false |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Peter Decker |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8607677992 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 12 Birch Mill Trail |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Essex |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CT |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 06426 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 21765 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 19146 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 40000 |
| IRS990/CYInvestmentIncomeAmt | 0 | 117789 |
| IRS990/CYOtherExpensesAmt | 0 | 89484 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 15050 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 3355 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 129484 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 132839 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 0 |
| IRS990/Desc | 0 | Preservation and maintenance of historic cemeteries located in Essex, Connecticut and the donation of funds to benefit the region. The Organization has over 250 members. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | false |
| IRS990/EscrowAccountInd | 0 | false |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6200 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 10306 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Jean Richards |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Carl Nord |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | BARBARA SARANTONIO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Richard Mather |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MARLA BOGAERT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Hank McInerney |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Frank Flores |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Peter Decker |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Steven Brinkman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Herbert Clark |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Dir/Asst Treas. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | false |
| IRS990/FormationYr | 0 | 1922 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 601 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 24623 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 40000 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 601 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 337704 |
| IRS990/GrossReceiptsAmt | 0 | 445920 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2270 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 92565 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 92565 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 3762909 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 3769076 |
| IRS990/InvestTaxExemptBondsInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CT |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 313081 |
| IRS990/LicensedMoreThanOneStateInd | 0 | false |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | Cemetery Association |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 3784867 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3788222 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 25224 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 25224 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 45540 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2259 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OnBehalfOfIssuerInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OrgFiledInLieuOfForm1041Ind | 0 | false |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Lot Buy Backs |
| IRS990/OtherExpensesGrp/Desc | 1 | Sexton |
| IRS990/OtherExpensesGrp/Desc | 2 | Postage and Shipping |
| IRS990/OtherExpensesGrp/Desc | 3 | Printing and Publications |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 13000 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 9500 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 333 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 76 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 0 |
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| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 218741 |
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| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Richard Mather |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | LOT SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | PERPETUAL CARE INCOME |
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 7525 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 7525 |
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| IRS990/PYProgramServiceRevenueAmt | 0 | 15000 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 175957 |
| IRS990/PYTotalExpensesAmt | 0 | 132258 |
| IRS990/PYTotalRevenueAmt | 0 | 308215 |
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| IRS990/ReconcilationRevenueExpnssAmt | 0 | 3355 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
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| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 3788222 |
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| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 302211 |
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| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 3419636 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 50000 |
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| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 16561 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 2995552 |
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| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 3126005 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 50500 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 226587 |
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| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 13000 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 116484 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 13000 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 13000 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.94000 |
| IRS990ScheduleD/RelatedOrgListSchRInd | 0 | false |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 13000 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 119839 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The income from the endowment fund is to be used for the care of the lots and the general maintenance and improvement of the cemetery. Surplus funds may be distributed to qualified charitable organizations. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | The Organization is exempt from federal income taxes under Section 501(c)(13) of the Internal Revenue Code and application state law.The accounting standards on accounting for uncertainty in income taxes address the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Organization and various positions related to the potential sources of unrelated business taxable income (UBTI). The tax benefits recognized in the financial statements from a tax position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. Management has determined that the Organization does not have any uncertain tax positions and associated unrecognized tax benefits that materially impact the financial statements or related disclosures. Since tax matters are subject to some degree of uncertainty, there can be no assurance that the Organizations tax positions will not be challenged by the taxing authorities. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | LOT BUY BACKS NETTED AGAINST INCOME $13000 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | LOT BUY BACKS NETTED AGAINST INCOME $13000 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part V, Line 4: Intended uses of the endowment fund. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part X : FIN48 Footnote |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part XI, Line 4b: Other revenue amounts included on 990 but not included in F/S |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 129484 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 132839 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 119839 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 116484 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 10000 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 1 | 30000 |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 0 |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 1 | 0 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | Scholarships |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 1 | Community Outreach |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | Essex Rotary Scholarship Foundation Inc |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 1 | Middlesex County Community Fund |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 061354326 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 1 | 061477711 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | PO Box 484 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 1 | PO Box 25 |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | Essex |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 1 | Middletown |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | CT |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 1 | CT |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 06426 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 1 | 06457 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | Grantees report the use of funds to the Organization. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Grantmaker's Description of How Grants are Used |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 2 |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Client Note 1 - Part VIII, Lines 7a and 7c, Column ii: $601 represents long term capital gain distributions. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A Member is any individual (or successor by heirship) or legal entity holding title to land within River View Cemetery, Inc in Essex, Connecticut. In addition, any person who will agree to help promote the objectives of the Corporation by contributing something to its support may become a Member by a majority vote of the Members present at a duly held meeting of the Board of Directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Directors are elected from the membership at the Annual Meeting of the Members by a majority of those present and voting. The duties of the Board of Directors are to conduct the business of the Corporation. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The River View Cemetery bylaws state that if the board of directors are satisfied that the Organization's resources are adequate to meet its obligation to care for the cemeteries under its control, then the board may recommend a payment for community outreach to one or more qualified entities. The recommendations of the board are subject to the approval of members at their annual meeting or at a special meeting called for that purpose. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Finance Committee reviews Form 990 before it is filed. Copies are made available to the Board for their review. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Directors and Committee Members are required to attest annually to their familiarity with River View Cemetery, Inc policies and to provide information concerning any possible conflict of interest so that disclosure may, if necessary, be made. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Available upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Client Note 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
| IRS990/SchoolOperatingInd | 0 | false |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.