Civic Intelligence

Maple Grove Cemetery Association Inc.

990 • Fiscal year 2017 • EIN 11-1734488

Nov 01, 2016 to Oct 31, 2017 • Filed on Sep 14, 2018

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

11th percentile

0.00x

Higher debt load relative to assets than 11% of similar nonprofits.

2017 filings • $50M-$100M nonprofits • Source year 2017

Liabilities / Revenue

14th percentile

0.03x

Higher debt load relative to revenue than 14% of similar nonprofits.

2017 filings • $50M-$100M nonprofits • Source year 2017

Net Margin

88th percentile

45%

Higher net margin than 88% of similar nonprofits.

2017 filings • $50M-$100M nonprofits • Source year 2017

Top Officer Pay

32nd percentile

$187,677

Higher top officer pay than 32% of similar nonprofits.

Top officer pay equals 2.8% of source-year revenue.

2017 filings • $50M-$100M nonprofits • Source year 2017

Asset Growth

69th percentile

10%

Faster asset growth than 69% of similar nonprofits.

2017 filings • $50M-$100M nonprofits • Annualized from 2016 to 2017

Revenue Growth

87th percentile

47%

Faster revenue growth than 87% of similar nonprofits.

2017 filings • $50M-$100M nonprofits • Annualized from 2016 to 2017

Assets

Up

$84,662,087

Up $7,731,210 (+10%) from 2016

Net Assets

Up

$84,470,287

Up $8,596,666 (+11%) from 2016

Liabilities

Down

$191,800

Down $865,456 (-82%) from 2016

Revenue

Up

$6,804,014

Up $2,173,274 (+47%) from 2016

Expenses

Down

$3,731,094

Down $1,002,396 (-21%) from 2016

Net Income

Up

$3,072,920

Up $3,175,670 (+3091%) from 2016

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

2017

Assets$84,662,087
Liabilities$191,800
Net Assets$84,470,287

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

2017

Revenue$6,804,014
Expenses$3,731,094
Net Income$3,072,920
Jump To
Filing Snapshot
Filing Period
Nov 1, 2016 to Oct 31, 2017
Signed
Sep 14, 2018
Return Version
2016v3.0
Gross Receipts
$8,840,827
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$34,169,483$37,547,093▲ $3,377,610
Investments in Publicly Traded Securities$21,864,025$28,452,337▲ $6,588,312
Inventories for Sale or Use$11,466,384$11,289,874▼ $176,510
Land, Buildings, and Equipment, Net$4,615,778$4,415,014▼ $200,764
Savings and Temporary Cash Investments$3,883,007$2,498,876▼ $1,384,131
Accounts Receivable$54,152$3,448▼ $50,704
Cash and Non-Interest-Bearing Accounts$500$500→ $0
Total Assets$76,930,877$84,662,087▲ $7,731,210
Other Assets Total$877,548$454,945▼ $422,603
Liabilities
Accounts Payable and Accrued Expenses$1,057,256$191,800▼ $865,456
Total Liabilities$1,057,256$191,800▼ $865,456
Net Assets / Fund Balance
Unrestricted Net Assets$44,868,002$49,629,513▲ $4,761,511
Permanently Rstr Net Assets$30,998,630$34,833,784▲ $3,835,154
Temporarily Rstr Net Assets$6,989$6,990▲ $1
Total Net Assets Fund Balance$75,873,621$84,470,287▲ $8,596,666
Total Liabilities and Net Assets / Fund Balance$76,930,877$84,662,087▲ $7,731,210

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,309,932$2,115,570$6,425,502
Equipment$91,200$877,413$968,613
Other Land Buildings$13,882$412,486$426,368
Other Securities$8,900,932--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$30,998,630$303,835▲ $3,603,084$71,765$34,833,784
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bonnie DixonPresidentPT$137,967$49,710$187,677
Len ScalaTreasurer/VP of FinanceFT$107,268$31,957$139,225
Phillip Rash-flynnVP of OperationsFT$103,757$33,790$137,547
Mr Fred BrownsonChairman/secretaryPT$31,500-$31,500
Mrs Hazel M KoehlerTrustee-$4,500$14,400$18,900
Mr John LaffertyTrustee-$7,500-$7,500
Andrea CrawfordTrustee-$6,500-$6,500
Mrs Robin ReevesTrustee-$4,500-$4,500
Robert BethgeTrustee-$1,500-$1,500

Board Members and Trustees

NameTitle
Mr Greg LavineTrustee
William Nielsen EsqAssistant Secretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Matthews International CorpBronze MemorialsTWO NORTH SHORE CENTER, Pittsburgh, PA 15212$268,652
Revenue and Support

Revenue Composition

Contributions and Grants
$250
Program Service Revenue
$1,188,937
Investment Income
$3,080,825
Other Revenue
$2,534,002
All Other Contributions
$250
Change in Net Assets
$3,072,920

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,804,014
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$5,714,353
Total Revenue per Audited Statements
$12,518,367
Total Revenue per Form 990
$6,804,014
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,533,226
Other Expenses$1,197,868
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,293,480--$1,293,480
Other Employee Benefits$532,562--$532,562
Current Officers, Directors, Trustees, and Key Employees$513,576--$513,576
Depreciation Depletion$250,586--$250,586
Fees for Services Other$225,274--$225,274
Payroll Taxes$141,919--$141,919
Office Expenses$91,219--$91,219
Insurance$76,548--$76,548
Occupancy$64,235--$64,235
Fees for Services Accounting$57,425--$57,425
Pension Plan Contributions$51,689--$51,689
Information Technology$41,950--$41,950
Fees for Services Legal$22,161--$22,161
Other Expenses$19,315--$19,315
All Other Expenses$18,383--$18,383
Conferences and Meetings$8,575--$8,575
Advertising$7,977--$7,977
Travel$5,237--$5,237
Total Functional Expenses$3,731,094$0$0$3,731,094

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$3,921,701
Expenses per Audited Statements$3,731,094
Total Expenses per Form 990$3,731,094
Expenses Not Reported on Form 990$190,607
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 RelationshipCompensationNo$137,547
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 11B

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 2017 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
Bonnie Dixon
Title
President
Phone
7185443600
Signed
2018-09-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bonnie Dixon
Formed
1875
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
6
Employees
28
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, 2017 and 2016, 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 2013.

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/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt03
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt041950
IRS990/InformationTechnologyGrp/TotalAmt041950
IRS990/InsuranceGrp/ProgramServicesAmt076548
IRS990/InsuranceGrp/TotalAmt076548
IRS990/InventoriesForSaleOrUseGrp/BOYAmt011466384
IRS990/InventoriesForSaleOrUseGrp/EOYAmt011289874
IRS990/InvestmentIncomeGrp/ExclusionAmt01113821
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01113821
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt034169483
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt037547093
IRS990/InvestmentsPubTradedSecGrp/BOYAmt021864025
IRS990/InvestmentsPubTradedSecGrp/EOYAmt028452337
IRS990/IRPDocumentCnt016
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03405469
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04615778
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04415014
IRS990/LandBldgEquipCostOrOtherBssAmt07820483
IRS990/LegalDomicileStateCd0NY
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01554465
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/NetAssetsOrFundBalancesBOYAmt075873621
IRS990/NetAssetsOrFundBalancesEOYAmt084470287
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt01967004
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt01967004
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt02534002
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt02534002
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt05523746
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt064235
IRS990/OccupancyGrp/TotalAmt064235
IRS990/OfficeExpensesGrp/ProgramServicesAmt091219
IRS990/OfficeExpensesGrp/TotalAmt091219
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0877548
IRS990/OtherAssetsTotalGrp/EOYAmt0454945
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0532562
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0532562
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1SECURITY
IRS990/OtherExpensesGrp/Desc2MATERIALS
IRS990/OtherExpensesGrp/Desc3DONATIONS
IRS990/OtherExpensesGrp/ProgramServicesAmt0144897
IRS990/OtherExpensesGrp/ProgramServicesAmt182208
IRS990/OtherExpensesGrp/ProgramServicesAmt281878
IRS990/OtherExpensesGrp/ProgramServicesAmt319315
IRS990/OtherExpensesGrp/TotalAmt0144897
IRS990/OtherExpensesGrp/TotalAmt182208
IRS990/OtherExpensesGrp/TotalAmt281878
IRS990/OtherExpensesGrp/TotalAmt319315
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01293480
IRS990/OtherSalariesAndWagesGrp/TotalAmt01293480
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt0141919
IRS990/PayrollTaxesGrp/TotalAmt0141919
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt051689
IRS990/PensionPlanContributionsGrp/TotalAmt051689
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt030998630
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt034833784
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0BONNIE DIXON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/Desc0INTERMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01035390
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01035390
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01350362
IRS990/PYOtherExpensesAmt01014891
IRS990/PYOtherRevenueAmt02127431
IRS990/PYProgramServiceRevenueAmt01152947
IRS990/PYRevenuesLessExpensesAmt0-102750
IRS990/PYSalariesCompEmpBnftPaidAmt03718599
IRS990/PYTotalExpensesAmt04733490
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt04630740
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt03072920
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt05689943
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03883007
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02498876
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt04309932
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02115570
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06425502
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt030998630
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0303835
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt034833784
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt03603084
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt071765
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt029769782
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0269528
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt030998630
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01031187
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt071867
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt029151136
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0238300
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt029769782
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0451210
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt070864
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt027074473
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0293320
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt029151136
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01858328
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt074985
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt024556472
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0289395
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt027074473
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02299761
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt071155
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt091200
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0877413
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0968613
IRS990ScheduleD/ExpensesNotReportedAmt0190607
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03731094
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt05523746
IRS990ScheduleD/OtherExpensesIncludedAmt0190607
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt013882
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0412486
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0426368
IRS990ScheduleD/OtherRevenueAmt0190607
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt04904421
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt15402736
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt22147779
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt364003
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt47939806
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt56668851
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt6790638
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt7727927
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt88900932
IRS990ScheduleD/OtherSecuritiesGrp/Desc0VANGUARD EXTENDED MKT - 59,526.899 SHARES
IRS990ScheduleD/OtherSecuritiesGrp/Desc1CLARION LION - 3,833.034 SHARES
IRS990ScheduleD/OtherSecuritiesGrp/Desc2SIGULER GUFF PRIVATE EQUITY FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc3AURORA - 57.9078 SHARES
IRS990ScheduleD/OtherSecuritiesGrp/Desc4LIGHTHOUSE - 3,465.083 SHARES
IRS990ScheduleD/OtherSecuritiesGrp/Desc5VANGUARD 500 INDEX FUND - 28,021.56 SHARES
IRS990ScheduleD/OtherSecuritiesGrp/Desc6NORTHGATE PRIVATE EQUITY FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc7STRATEGIC PARTNERS PRIVATE EQUITY FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc8VANGUARD 500 INDEX FUND - 37,400.446 SHARES
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/OtherSecuritiesGrp/MethodValuationCd8F
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt05714353
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt06804014
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, 2017 AND 2016, 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 2013.
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/TotalBookValueLandBuildingsAmt04415014
IRS990ScheduleD/TotalBookValueSecuritiesAmt037547093
IRS990ScheduleD/TotalExpensesPerForm990Amt03731094
IRS990ScheduleD/TotalRevenuePerForm990Amt06804014
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt012518367
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03921701
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990ScheduleJ/IndependentConsultantInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0137967
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount010000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt024746
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt014964
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00

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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