Civic Intelligence

Maple Grove Cemetery Association Inc.

990 • Fiscal year 2018 • EIN 11-1734488

Nov 01, 2017 to Oct 31, 2018 • Filed on Sep 05, 2019

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

12th percentile

0.00x

Higher debt load relative to assets than 12% of similar nonprofits.

2018 filings • $50M-$100M nonprofits • Source year 2018

Liabilities / Revenue

16th percentile

0.04x

Higher debt load relative to revenue than 16% of similar nonprofits.

2018 filings • $50M-$100M nonprofits • Source year 2018

Net Margin

81st percentile

28%

Higher net margin than 81% of similar nonprofits.

2018 filings • $50M-$100M nonprofits • Source year 2018

Top Officer Pay

33rd percentile

$195,657

Higher top officer pay than 33% of similar nonprofits.

Top officer pay equals 3.6% of source-year revenue.

2018 filings • $50M-$100M nonprofits • Source year 2018

Asset Growth

39th percentile

0.6%

Faster asset growth than 39% of similar nonprofits.

2018 filings • $50M-$100M nonprofits • Annualized from 2017 to 2018

Revenue Growth

11th percentile

-19%

Faster revenue growth than 11% of similar nonprofits.

2018 filings • $50M-$100M nonprofits • Annualized from 2017 to 2018

Assets

Up

$85,192,901

Up $530,814 (+0.6%) from 2017

Net Assets

Up

$84,974,931

Up $504,644 (+0.6%) from 2017

Liabilities

Up

$217,970

Up $26,170 (+14%) from 2017

Revenue

Down

$5,486,866

Down $1,317,148 (-19%) from 2017

Expenses

Up

$3,935,280

Up $204,186 (+5.5%) from 2017

Net Income

Down

$1,551,586

Down $1,521,334 (-50%) from 2017

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

2018

Assets$85,192,901
Liabilities$217,970
Net Assets$84,974,931

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

2018

Revenue$5,486,866
Expenses$3,935,280
Net Income$1,551,586
Jump To
Filing Snapshot
Filing Period
Nov 1, 2017 to Oct 31, 2018
Signed
Sep 5, 2019
Return Version
2017v2.3
Gross Receipts
$9,398,227
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$37,547,093$39,461,526▲ $1,914,433
Investments in Publicly Traded Securities$28,452,337$28,365,284▼ $87,053
Inventories for Sale or Use$11,289,874$11,126,634▼ $163,240
Land, Buildings, and Equipment, Net$4,415,014$4,180,042▼ $234,972
Savings and Temporary Cash Investments$2,498,876$1,580,008▼ $918,868
Accounts Receivable$3,448--
Cash and Non-Interest-Bearing Accounts$500$500→ $0
Total Assets$84,662,087$85,192,901▲ $530,814
Other Assets Total$454,945$478,907▲ $23,962
Liabilities
Accounts Payable and Accrued Expenses$191,800$217,970▲ $26,170
Total Liabilities$191,800$217,970▲ $26,170
Net Assets / Fund Balance
Unrestricted Net Assets$49,629,513$49,710,442▲ $80,929
Permanently Rstr Net Assets$34,833,784$35,257,499▲ $423,715
Temporarily Rstr Net Assets$6,990$6,990→ $0
Total Net Assets Fund Balance$84,470,287$84,974,931▲ $504,644
Total Liabilities and Net Assets / Fund Balance$84,662,087$85,192,901▲ $530,814

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,098,938$2,326,562$6,425,500
Equipment$73,593$899,846$973,439
Other Land Buildings$7,511$418,856$426,367
Other Securities$31,203--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$34,833,784$288,530▲ $206,448$71,263$35,257,499
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bonnie DixonPresidentPT$143,636$52,021$195,657
Phillip Rash-flynnVP of OperationsFT$110,413$35,409$145,822
Len ScalaTreasurer/VP of FinancePT$99,441$31,391$130,832
Mr Fred BrownsonChairman/secretaryPT$30,500-$30,500
Mrs Hazel M KoehlerTrustee-$6,500$14,400$20,900
Andrea CrawfordTrustee-$6,500-$6,500
Mr John LaffertyTrustee-$6,500-$6,500
Mrs Robin ReevesTrustee-$6,500-$6,500
Robert BethgeTrustee-$3,000-$3,000
Mr Greg LavineTrustee-$1,500-$1,500

Board Members and Trustees

NameTitle
William Nielsen EsqAssistant Secretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Matthews International CorpBronze MemorialsTWO NORTH SHORE CENTER, Pittsburgh, PA 15212$292,434
Brightview Landscapes LLCLandscaping401 PLYMOUTH ROAD SUITE 500, Plymouth Meeting, PA 19462$225,846
Revenue and Support

Revenue Composition

Contributions and Grants
$50
Program Service Revenue
$1,364,738
Investment Income
$1,895,138
Other Revenue
$2,226,940
All Other Contributions
$50
Change in Net Assets
$1,551,586

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,486,866
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-859,247
Total Revenue per Audited Statements
$4,627,619
Total Revenue per Form 990
$5,486,866
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,498,528
Other Expenses$1,436,752
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,243,906--$1,243,906
Current Officers, Directors, Trustees, and Key Employees$522,251--$522,251
Other Employee Benefits$500,189--$500,189
Fees for Services Other$427,621--$427,621
Depreciation Depletion$239,795--$239,795
Payroll Taxes$136,693--$136,693
Pension Plan Contributions$95,489--$95,489
Insurance$77,594--$77,594
Office Expenses$74,866--$74,866
Fees for Services Accounting$70,120--$70,120
Occupancy$61,338--$61,338
Information Technology$44,325--$44,325
Fees for Services Legal$29,920--$29,920
All Other Expenses$26,394--$26,394
Other Expenses$25,225--$25,225
Conferences and Meetings$7,834--$7,834
Advertising$6,323--$6,323
Travel$5,199--$5,199
Total Functional Expenses$3,935,280$0$0$3,935,280

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$4,122,975
Expenses per Audited Statements$3,935,280
Total Expenses per Form 990$3,935,280
Expenses Not Reported on Form 990$187,695
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$145,822
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
2019-09-05
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

Additional Explanations

Form 990, Part IX, Line 11G

Hr management fees: program service expenses 10,950. Management and general expenses 0. Fundraising expenses 0. Total expenses 10,950. Landscape services: program service expenses 416,671. Management and general expenses 0. Fundraising expenses 0. Total expenses 416,671.

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, 2018 and 2017, 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 2014.

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 mausoleums sold cost of center niches sold cost of repurchased lots sold

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IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER/VP OF FINANCE
IRS990/Form990PartVIISectionAGrp/TitleTxt8ASSISTANT SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt9PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10VP OF OPERATIONS
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01875
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0465467
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt03895317
IRS990/GrossReceiptsAmt09398227
IRS990/GrossSalesOfInventoryAmt02708451
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt06
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt044325
IRS990/InformationTechnologyGrp/TotalAmt044325
IRS990/InsuranceGrp/ProgramServicesAmt077594
IRS990/InsuranceGrp/TotalAmt077594
IRS990/InventoriesForSaleOrUseGrp/BOYAmt011289874
IRS990/InventoriesForSaleOrUseGrp/EOYAmt011126634
IRS990/InvestmentIncomeGrp/ExclusionAmt01429671
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01429671
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt037547093
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt039461526
IRS990/InvestmentsPubTradedSecGrp/BOYAmt028452337
IRS990/InvestmentsPubTradedSecGrp/EOYAmt028365284
IRS990/IRPDocumentCnt019
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt03645264
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04415014
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04180042
IRS990/LandBldgEquipCostOrOtherBssAmt07825306
IRS990/LegalDomicileStateCd0NY
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt03429850
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/NetAssetsOrFundBalancesBOYAmt084470287
IRS990/NetAssetsOrFundBalancesEOYAmt084974931
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0465467
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0465467
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt02226940
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt02226940
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-1046942
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt061338
IRS990/OccupancyGrp/TotalAmt061338
IRS990/OfficeExpensesGrp/ProgramServicesAmt074866
IRS990/OfficeExpensesGrp/TotalAmt074866
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0454945
IRS990/OtherAssetsTotalGrp/EOYAmt0478907
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0500189
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0500189
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1SECURITY
IRS990/OtherExpensesGrp/Desc2MATERIALS
IRS990/OtherExpensesGrp/Desc3DONATIONS
IRS990/OtherExpensesGrp/ProgramServicesAmt0157878
IRS990/OtherExpensesGrp/ProgramServicesAmt195547
IRS990/OtherExpensesGrp/ProgramServicesAmt286773
IRS990/OtherExpensesGrp/ProgramServicesAmt325225
IRS990/OtherExpensesGrp/TotalAmt0157878
IRS990/OtherExpensesGrp/TotalAmt195547
IRS990/OtherExpensesGrp/TotalAmt286773
IRS990/OtherExpensesGrp/TotalAmt325225
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01243906
IRS990/OtherSalariesAndWagesGrp/TotalAmt01243906
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt0136693
IRS990/PayrollTaxesGrp/TotalAmt0136693
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt095489
IRS990/PensionPlanContributionsGrp/TotalAmt095489
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt034833784
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt035257499
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0BONNIE DIXON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/Desc0INTERMENTS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01222826
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01222826
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0250
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03080825
IRS990/PYOtherExpensesAmt01197868
IRS990/PYOtherRevenueAmt02534002
IRS990/PYProgramServiceRevenueAmt01188937
IRS990/PYRevenuesLessExpensesAmt03072920
IRS990/PYSalariesCompEmpBnftPaidAmt02533226
IRS990/PYTotalExpensesAmt03731094
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06804014
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt01551586
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt04057145
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02498876
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01580008
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt04098938
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02326562
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06425500
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt034833784
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0288530
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt035257499
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0206448
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt071263
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt030998630
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0303835
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt034833784
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03603084
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt071765
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt029769782
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0269528
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt030998630
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01031187
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt071867
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt029151136
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0238300
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt029769782
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0451210
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt070864
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt027074473
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0293320
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt029151136
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01858328
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt074985
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt073593
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0899846
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0973439
IRS990ScheduleD/ExpensesNotReportedAmt0187695
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03935280
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-1046942
IRS990ScheduleD/OtherExpensesIncludedAmt0187695
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07511
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0418856
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0426367
IRS990ScheduleD/OtherRevenueAmt0187695
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt05050786
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt15866386
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt21894122
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt328433
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt47900777
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt57155817
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt6932761
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt71050354
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt89550887
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt931203
IRS990ScheduleD/OtherSecuritiesGrp/Desc0VANGUARD EXTENDED MKT - 60,408.88 SHARES
IRS990ScheduleD/OtherSecuritiesGrp/Desc1CLARION LION - 3,944.46 SHARES
IRS990ScheduleD/OtherSecuritiesGrp/Desc2SIGULER GUFF PRIVATE EQUITY FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc3AURORA - 29.76 SHARES
IRS990ScheduleD/OtherSecuritiesGrp/Desc4LIGHTHOUSE - 3,465.083 SHARES
IRS990ScheduleD/OtherSecuritiesGrp/Desc5VANGUARD 500 INDEX FUND - 28,545.63 SHARES
IRS990ScheduleD/OtherSecuritiesGrp/Desc6NORTHGATE PRIVATE EQUITY FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc7STRATEGIC PARTNERS PRIVATE EQUITY FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/Desc8VANGUARD 500 INDEX FUND - 38,099.92 SHARES
IRS990ScheduleD/OtherSecuritiesGrp/Desc9RCP FUND XIII
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/OtherSecuritiesGrp/MethodValuationCd9F
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt0-859247
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05486866
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, 2018 AND 2017, 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 2014.
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 MAUSOLEUMS SOLD COST OF CENTER NICHES SOLD COST OF REPURCHASED LOTS 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/TotalBookValueLandBuildingsAmt04180042
IRS990ScheduleD/TotalBookValueSecuritiesAmt039461526
IRS990ScheduleD/TotalExpensesPerForm990Amt03935280
IRS990ScheduleD/TotalRevenuePerForm990Amt05486866
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04627619
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04122975
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X

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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