Civic Intelligence

Maple Grove Cemetery Association Inc.

990 • Fiscal year 2016 • EIN 11-1734488

Nov 01, 2015 to Oct 31, 2016 • Filed on Jan 25, 2017

127-15 Kew Gardens RoadKew Gardens, NY 11415

(718) 544-3600

Siviq Scores

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

Liabilities / Assets

17th percentile

0.01x

Higher debt load relative to assets than 17% of similar nonprofits.

2016 filings • $50M-$100M nonprofits • Source year 2016

Liabilities / Revenue

36th percentile

0.23x

Higher debt load relative to revenue than 36% of similar nonprofits.

2016 filings • $50M-$100M nonprofits • Source year 2016

Net Margin

27th percentile

-2.2%

Higher net margin than 27% of similar nonprofits.

2016 filings • $50M-$100M nonprofits • Source year 2016

Top Officer Pay

37th percentile

$214,819

Higher top officer pay than 37% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

2016 filings • $50M-$100M nonprofits • Source year 2016

Asset Growth

49th percentile

2.1%

Faster asset growth than 49% of similar nonprofits.

2016 filings • $50M-$100M nonprofits • Annualized from 2015 to 2016

Revenue Growth

13th percentile

-23%

Faster revenue growth than 13% of similar nonprofits.

2016 filings • $50M-$100M nonprofits • Annualized from 2015 to 2016

Assets

Up

$76,930,877

Up $1,547,841 (+2.1%) from 2015

Net Assets

Up

$75,873,621

Up $723,111 (+1.0%) from 2015

Liabilities

Up

$1,057,256

Up $824,730 (+355%) from 2015

Revenue

Down

$4,630,740

Down $1,415,027 (-23%) from 2015

Expenses

Up

$4,733,490

Up $667,137 (+16%) from 2015

Net Income

Down

-$102,750

Down $2,082,164 (-105%) from 2015

Historical Trend

Balance Sheet Trend

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

$150M$100M$50M$0Assets 2010: $63,344,413Liabilities 2010: $261,870Net Assets 2010: $63,082,5432010Assets 2011: $64,026,395Liabilities 2011: $325,299Net Assets 2011: $63,701,0962011Assets 2012: $65,989,253Liabilities 2012: $238,302Net Assets 2012: $65,750,9512012Assets 2013: $71,251,631Liabilities 2013: $226,704Net Assets 2013: $71,024,9272013Assets 2014: $74,848,608Liabilities 2014: $243,233Net Assets 2014: $74,605,3752014Assets 2015: $75,383,036Liabilities 2015: $232,526Net Assets 2015: $75,150,5102015Assets 2016: $76,930,877Liabilities 2016: $1,057,256Net Assets 2016: $75,873,6212016Assets 2017: $84,662,087Liabilities 2017: $191,800Net Assets 2017: $84,470,2872017Assets 2018: $85,192,901Liabilities 2018: $217,970Net Assets 2018: $84,974,9312018Assets 2019: $91,435,923Liabilities 2019: $1,243,114Net Assets 2019: $90,192,8092019Assets 2020: $94,732,096Liabilities 2020: $1,100,828Net Assets 2020: $93,631,2682020Assets 2021: $118,733,804Liabilities 2021: $395,790Net Assets 2021: $118,338,0142021Assets 2022: $106,419,469Liabilities 2022: $482,609Net Assets 2022: $105,936,8602022Assets 2023: $109,547,668Liabilities 2023: $468,593Net Assets 2023: $109,079,0752023Assets 2024: $130,654,658Liabilities 2024: $477,078Net Assets 2024: $130,177,5802024

Highlighted filing

2016

Assets$76,930,877
Liabilities$1,057,256
Net Assets$75,873,621

Operations Trend

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

$10M$5.0M$0-$5.0MExpenses 2010: $4,464,3992010Expenses 2011: $4,455,3132011Expenses 2012: $4,335,8912012Revenue 2013: $5,246,802Expenses 2013: $4,704,815Net Income 2013: $541,9872013Revenue 2014: $5,900,246Expenses 2014: $4,013,104Net Income 2014: $1,887,1422014Revenue 2015: $6,045,767Expenses 2015: $4,066,353Net Income 2015: $1,979,4142015Revenue 2016: $4,630,740Expenses 2016: $4,733,490Net Income 2016: -$102,7502016Revenue 2017: $6,804,014Expenses 2017: $3,731,094Net Income 2017: $3,072,9202017Revenue 2018: $5,486,866Expenses 2018: $3,935,280Net Income 2018: $1,551,5862018Revenue 2019: $5,461,813Expenses 2019: $4,726,215Net Income 2019: $735,5982019Revenue 2020: $9,061,893Expenses 2020: $4,012,760Net Income 2020: $5,049,1332020Revenue 2021: $6,648,181Expenses 2021: $4,173,780Net Income 2021: $2,474,4012021Revenue 2022: $6,262,391Expenses 2022: $4,873,035Net Income 2022: $1,389,3562022Revenue 2023: $5,736,920Expenses 2023: $4,870,904Net Income 2023: $866,0162023Revenue 2024: $6,140,557Expenses 2024: $5,187,673Net Income 2024: $952,8842024

Highlighted filing

2016

Revenue$4,630,740
Expenses$4,733,490
Net Income-$102,750
Jump To
Filing Snapshot
Filing Period
Nov 1, 2015 to Oct 31, 2016
Signed
Jan 25, 2017
Return Version
2015v3.0
Gross Receipts
$9,356,035
Mission and Program Overview

Mission

Maple grove is a non-sectarian cemetery serving the queens, new york area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$32,573,632$34,169,483▲ $1,595,851
Investments in Publicly Traded Securities$23,302,706$21,864,025▼ $1,438,681
Inventories for Sale or Use$11,606,786$11,466,384▼ $140,402
Land, Buildings, and Equipment, Net$4,874,095$4,615,778▼ $258,317
Savings and Temporary Cash Investments$2,373,251$3,883,007▲ $1,509,756
Accounts Receivable$30,406$54,152▲ $23,746
Cash and Non-Interest-Bearing Accounts$500$500→ $0
Total Assets$75,383,036$76,930,877▲ $1,547,841
Other Assets Total$621,660$877,548▲ $255,888
Liabilities
Accounts Payable and Accrued Expenses$232,526$1,057,256▲ $824,730
Total Liabilities$232,526$1,057,256▲ $824,730
Net Assets / Fund Balance
Unrestricted Net Assets$45,373,740$44,868,002▼ $505,738
Permanently Rstr Net Assets$29,769,782$30,998,630▲ $1,228,848
Temporarily Rstr Net Assets$6,988$6,989▲ $1
Total Net Assets Fund Balance$75,150,510$75,873,621▲ $723,111
Total Liabilities and Net Assets / Fund Balance$75,383,036$76,930,877▲ $1,547,841

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,505,215$1,905,627$6,410,842
Equipment$88,936$844,516$933,452
Other Land Buildings$21,627$404,741$426,368
Other Securities$651,415--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$29,769,782$269,528▲ $1,031,187$71,867$30,998,630
2014$29,151,136$238,300▲ $451,210$70,864$29,769,782
2013$27,074,473$293,320▲ $1,858,328$74,985$29,151,136
2012$24,556,472$289,395▲ $2,299,761$71,155$27,074,473
2011$22,935,808$284,246▲ $1,420,325$83,907$24,556,472
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Harry ApplebyVP of OperationsFT$168,947$45,872$214,819
Bonnie DixonExecutive VPPT$136,514$48,469$184,983
Len ScalaTreasurer/VP of FinanceFT$111,294$38,793$150,087
Phillip Rash-flynnHighly CompensatedFT$102,447$32,161$134,608
Mr Fred BrownsonChairman/president/secretaPT$31,500-$31,500
Mrs Hazel M KoehlerTrustee-$6,500$14,400$20,900
Andrea CrawfordTrustee-$9,500-$9,500
Mr John LaffertyTrustee-$7,500-$7,500
Mrs Robin ReevesTrustee-$6,500-$6,500
Robert BethgeTrustee-$4,000-$4,000

Board Members and Trustees

NameTitle
William Nielsen EsqAssistant Secretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Matthews International CorpBronze MemorialsTWO NORTH SHORE CENTER, Pittsburgh, PA 15212$288,955
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,152,947
Investment Income
$1,350,362
Other Revenue
$2,127,431
Change in Net Assets
$-102,750

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,630,740
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$991,935
Total Revenue per Audited Statements
$5,622,675
Total Revenue per Form 990
$4,630,740
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,718,599
Other Expenses$1,014,891
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Employee Benefits$1,484,657--$1,484,657
Other Salaries and Wages$1,416,264--$1,416,264
Current Officers, Directors, Trustees, and Key Employees$592,150--$592,150
Depreciation Depletion$292,630--$292,630
Payroll Taxes$159,303--$159,303
Office Expenses$78,786--$78,786
Insurance$74,485--$74,485
Occupancy$70,491--$70,491
Pension Plan Contributions$66,225--$66,225
Fees for Services Accounting$57,550--$57,550
Information Technology$34,765--$34,765
All Other Expenses$23,175--$23,175
Fees for Services Legal$20,572--$20,572
Other Expenses$14,214--$14,214
Advertising$11,981--$11,981
Conferences and Meetings$10,723--$10,723
Fees for Services Other$9,276--$9,276
Travel$7,169--$7,169
Total Functional Expenses$4,733,490$0$0$4,733,490

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,899,564
Expenses per Audited Statements$4,733,490
Total Expenses per Form 990$4,733,490
Expenses Not Reported on Form 990$166,074
Expenses Not Reported on Financial Statements$0
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
-Family RelationshipSalaryNo$117,446
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

One member of the board has a family relationship with an employee.

Form 990, Part VI, Section A, Line 7A

Lot owners if represented by a quorum at the annual meeting could elect board members.

Form 990, Part VI, Section A, Line 7B

Pursuant to the laws governing new york state cemeteries the association must obtain approval of the new york state cemetery board for certain capital expenditures. The new york state cemetery board also sets limits to the pricing of services provided by the cemetery.

Form 990, Part VI, Section B, Line 11

The form 990 was reviewed by the audit committee for approval. The audit committee presented the approved form 990 to the trustees prior to filing.

Form 990, Part VI, Section B, Line 12C

At the beginning of each board meeting the president asks if any board members have a conflict of interest to disclose that was not previously disclosed and updates are given to the status of any previous conflicts of interest reported in prior periods.

Form 990, Part VI, Section B, Line 15

Salary survey was completed in 2008 and 2009 and updated in 2014 by an independent consultant which used comparative salaries within this industry. The board reviewed the study to determine any salary adjustments. Form 990's of other similiar organizations are reviewed periodically by an independent accounting firm for the board to use to reconcile current market data with salaries in relation to the last consultant survey.

Form 990, Part VI, Section C, Line 19

Documents are made available upon request.

Filing and Contact Details

Filer

Filer Name
Maple Grove Cemetery Association
EIN
11-1734488
Phone
7185443600
Address
127-15 KEW GARDENS ROAD, KEW GARDENS, NY 11415

Signing Officer

Name
Fred Brownson
Title
President
Phone
7185443600
Signed
2017-01-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Fred Brownson
Formed
1875
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
5
Employees
33
Volunteers
0

Preparer

Firm
Owen Petersen and Co Llp
Address
399 ROUTE 109 SUITE 2, WEST BABYLON, NY 11704
Preparer
Lisa Martinelli Bowman
Phone
6313219800
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

The permanent maintenance fund and the endowment trust fund represent resources that are subject to certain restrictions to ensure the maintenance of the cemetery into perpetuity.

PART X, LINE 2:

The association is exempt from income tax under section 501(c)(13) of the united states internal revenue code, and is not considered a private foundation. Accounting standards require that management evaluate the accounting for uncertainty in tax positions. Organizations are required to recognize in their financial statments the impact of a tax position if the position is more likely than not of being sustained on audit. The position ascertained inherently requires judgement and estimates by management. For the years ended october 31, 2016 and 2015, the association does not believe that they have any material uncertain tax positions that would require them to measure and reflect the potential lack of sustainability of a postion on audit in their financial statements. Managment will continue to evaluate their tax positions to determine if measurement and recognition in the presentation of financial statements is required. The association believes it is no longer subject to examination for years prior to 2012.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Cost of lakeview memorial garden sales cost of mausoleums sold cost of the center niches sold cost of repurchased lots sold

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Cost of lakeview memorial garden sales cost of repurchased lots sold cost of mausoleums sold cost of center niches sold

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IRS990/GrossReceiptsAmt09356035
IRS990/GrossSalesOfInventoryAmt02568228
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt04
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt034765
IRS990/InformationTechnologyGrp/TotalAmt034765
IRS990/InsuranceGrp/ProgramServicesAmt074485
IRS990/InsuranceGrp/TotalAmt074485
IRS990/InventoriesForSaleOrUseGrp/BOYAmt011606786
IRS990/InventoriesForSaleOrUseGrp/EOYAmt011466384
IRS990/InvestmentIncomeGrp/ExclusionAmt0947636
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0947636
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt032573632
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt034169483
IRS990/InvestmentsPubTradedSecGrp/BOYAmt023302706
IRS990/InvestmentsPubTradedSecGrp/EOYAmt021864025
IRS990/IRPDocumentCnt013
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03154884
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04874095
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04615778
IRS990/LandBldgEquipCostOrOtherBssAmt07770662
IRS990/LegalDomicileStateCd0NY
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0784
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt04283714
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0MAPLE GROVE IS A NON-SECTARIAN CEMETERY SERVING THE QUEENS, NEW YORK AREA.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt075150510
IRS990/NetAssetsOrFundBalancesEOYAmt075873621
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0402726
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0402726
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt02127431
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt02127431
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0825861
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt070491
IRS990/OccupancyGrp/TotalAmt070491
IRS990/OfficeExpensesGrp/ProgramServicesAmt078786
IRS990/OfficeExpensesGrp/TotalAmt078786
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0621660
IRS990/OtherAssetsTotalGrp/EOYAmt0877548
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01484657
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01484657
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1SECURITY
IRS990/OtherExpensesGrp/Desc2MATERIALS
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ProgramServicesAmt0164153
IRS990/OtherExpensesGrp/ProgramServicesAmt174278
IRS990/OtherExpensesGrp/ProgramServicesAmt270643
IRS990/OtherExpensesGrp/ProgramServicesAmt314214
IRS990/OtherExpensesGrp/TotalAmt0164153
IRS990/OtherExpensesGrp/TotalAmt174278
IRS990/OtherExpensesGrp/TotalAmt270643
IRS990/OtherExpensesGrp/TotalAmt314214
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01416264
IRS990/OtherSalariesAndWagesGrp/TotalAmt01416264
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt0159303
IRS990/PayrollTaxesGrp/TotalAmt0159303
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt066225
IRS990/PensionPlanContributionsGrp/TotalAmt066225
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt029769782
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt030998630
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0FRED BROWNSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/Desc0INTERMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01024058
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01024058
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02808706
IRS990/PYOtherExpensesAmt01104192
IRS990/PYOtherRevenueAmt02132139
IRS990/PYProgramServiceRevenueAmt01104922
IRS990/PYRevenuesLessExpensesAmt01979414
IRS990/PYSalariesCompEmpBnftPaidAmt02962161
IRS990/PYTotalExpensesAmt04066353
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06045767
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-102750
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03683104
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02373251
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03883007
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt04505215
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01905627
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06410842
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt029769782
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0269528
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt030998630
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt01031187
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt071867
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt029151136
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0238300
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt029769782
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0451210
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt070864
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt027074473
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0293320
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt029151136
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01858328
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt074985
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt024556472
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0289395
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt027074473
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02299761
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt071155
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt022935808
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0284246
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt024556472
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01420325
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt083907
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt088936
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0844516
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0933452
IRS990ScheduleD/ExpensesNotReportedAmt0166074
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04733490
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0825861
IRS990ScheduleD/OtherExpensesIncludedAmt0166074
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt021627
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0404741
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0426368
IRS990ScheduleD/OtherRevenueAmt0166074
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt05505629
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt15042265
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt22580783
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt3606866
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt47459484
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt511641930
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt6681111
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt7651415
IRS990ScheduleD/OtherSecuritiesGrp/Desc0VANGUARD EXTENDED MKT - 82,716.7870 SHARES
IRS990ScheduleD/OtherSecuritiesGrp/Desc1CLARION LION - 3,726.2434 SHARES
IRS990ScheduleD/OtherSecuritiesGrp/Desc2SIGULER GUFF PRIVATE EQUITY FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc3AURORA - 631.7308 SHARES
IRS990ScheduleD/OtherSecuritiesGrp/Desc4LIGHTHOUSE - 3,465.083 SHARES
IRS990ScheduleD/OtherSecuritiesGrp/Desc5VANGUARD 500 INDEX FUND - 59,231.394 SHARES
IRS990ScheduleD/OtherSecuritiesGrp/Desc6NORTHGATE PRIVATE EQUITY FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc7STRATEGIC PARTNERS PRIVATE EQUITY FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd3F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd4F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd5F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd6F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd7F
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt0991935
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04630740
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PERMANENT MAINTENANCE FUND AND THE ENDOWMENT TRUST FUND REPRESENT RESOURCES THAT ARE SUBJECT TO CERTAIN RESTRICTIONS TO ENSURE THE MAINTENANCE OF THE CEMETERY INTO PERPETUITY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(13) OF THE UNITED STATES INTERNAL REVENUE CODE, AND IS NOT CONSIDERED A PRIVATE FOUNDATION. ACCOUNTING STANDARDS REQUIRE THAT MANAGEMENT EVALUATE THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS. ORGANIZATIONS ARE REQUIRED TO RECOGNIZE IN THEIR FINANCIAL STATMENTS THE IMPACT OF A TAX POSITION IF THE POSITION IS MORE LIKELY THAN NOT OF BEING SUSTAINED ON AUDIT. THE POSITION ASCERTAINED INHERENTLY REQUIRES JUDGEMENT AND ESTIMATES BY MANAGEMENT. FOR THE YEARS ENDED OCTOBER 31, 2016 AND 2015, THE ASSOCIATION DOES NOT BELIEVE THAT THEY HAVE ANY MATERIAL UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE THEM TO MEASURE AND REFLECT THE POTENTIAL LACK OF SUSTAINABILITY OF A POSTION ON AUDIT IN THEIR FINANCIAL STATEMENTS. MANAGMENT WILL CONTINUE TO EVALUATE THEIR TAX POSITIONS TO DETERMINE IF MEASUREMENT AND RECOGNITION IN THE PRESENTATION OF FINANCIAL STATEMENTS IS REQUIRED. THE ASSOCIATION BELIEVES IT IS NO LONGER SUBJECT TO EXAMINATION FOR YEARS PRIOR TO 2012.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF LAKEVIEW MEMORIAL GARDEN SALES COST OF MAUSOLEUMS SOLD COST OF THE CENTER NICHES SOLD COST OF REPURCHASED LOTS SOLD
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3COST OF LAKEVIEW MEMORIAL GARDEN SALES COST OF REPURCHASED LOTS SOLD COST OF MAUSOLEUMS SOLD COST OF CENTER NICHES SOLD
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt04615778
IRS990ScheduleD/TotalBookValueSecuritiesAmt034169483
IRS990ScheduleD/TotalExpensesPerForm990Amt04733490
IRS990ScheduleD/TotalRevenuePerForm990Amt04630740
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05622675
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04899564
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0168947
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1111294
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt2136514
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount16000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount210000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$131$0.48$130$6.14$5.19$0.95
2023Detailed filing. Detailed filing data is available for this year.$110$0.47$109$5.74$4.87$0.87
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$106$0.48$106$6.26$4.87$1.39
2021Detailed filing. Detailed filing data is available for this year.$119$0.40$118$6.65$4.17$2.47
2020Detailed filing. Detailed filing data is available for this year.$94.7$1.10$93.6$9.06$4.01$5.05
2019Detailed filing. Detailed filing data is available for this year.$91.4$1.24$90.2$5.46$4.73$0.74
2018Detailed filing. Detailed filing data is available for this year.$85.2$0.22$85.0$5.49$3.94$1.55
2017Detailed filing. Detailed filing data is available for this year.$84.7$0.19$84.5$6.80$3.73$3.07
2016Detailed filing. Detailed filing data is available for this year.$76.9$1.06$75.9$4.63$4.73$0.10
2015Detailed filing. Detailed filing data is available for this year.$75.4$0.23$75.2$6.05$4.07$1.98
2014Detailed filing. Detailed filing data is available for this year.$74.8$0.24$74.6$5.90$4.01$1.89
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$71.3$0.23$71.0$5.25$4.70$0.54
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$66.0$0.24$65.8$4.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$64.0$0.33$63.7$4.46
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$63.3$0.26$63.1$4.46