Civic Intelligence

Webster Union Cemetery Mae Ross Secretary

990 • Fiscal year 2013 • EIN 16-6062596

Jan 01, 2013 to Dec 31, 2013 • Filed on May 08, 2014

229 Judson St14580

(585) 265-3033

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2013 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

61st percentile

0.00x

Higher debt load relative to revenue than 61% of similar nonprofits.

2013 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2013

Net Margin

35th percentile

-0.4%

Higher net margin than 35% of similar nonprofits.

2013 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

73rd percentile

$4,378

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2013 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2013

Asset Growth

30th percentile

-0.0%

Faster asset growth than 30% of similar nonprofits.

2013 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

31st percentile

-13%

Faster revenue growth than 31% of similar nonprofits.

2013 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2011 to 2013

Assets

Down

$734,728

Down $192 (-0.0%) from 2012

Net Assets

Down

$734,623

Down $297 (-0.0%) from 2012

Liabilities

Up

$105

Up $105 from 2012

Revenue

$73,924

No earlier filing loaded for comparison.

Expenses

Down

$74,221

Down $2,566 (-3.3%) from 2012

Net Income

-$297

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2010: $671,213Liabilities 2010: $0Net Assets 2010: $671,2132010Assets 2011: $709,998Liabilities 2011: $0Net Assets 2011: $709,9982011Assets 2012: $734,920Liabilities 2012: $0Net Assets 2012: $734,9202012Assets 2013: $734,728Liabilities 2013: $105Net Assets 2013: $734,6232013Assets 2014: $747,153Liabilities 2014: $575Net Assets 2014: $746,5782014Assets 2015: $786,143Liabilities 2015: $8,255Net Assets 2015: $777,8882015Assets 2016: $782,643Liabilities 2016: $1,309Net Assets 2016: $781,3342016Assets 2017: $786,496Liabilities 2017: $8Net Assets 2017: $786,4882017Assets 2018: $846,780Liabilities 2018: $0Net Assets 2018: $846,7802018Assets 2019: $840,071Liabilities 2019: $0Net Assets 2019: $840,0712019Assets 2020: $860,619Liabilities 2020: $0Net Assets 2020: $860,6192020Assets 2021: $941,739Liabilities 2021: $0Net Assets 2021: $941,7392021Assets 2022: $941,904Liabilities 2022: $0Net Assets 2022: $941,9042022Assets 2023: $947,525Liabilities 2023: $0Net Assets 2023: $947,5252023Assets 2024: $1,000,206Liabilities 2024: $0Net Assets 2024: $1,000,2062024

Highlighted filing

2013

Assets$734,728
Liabilities$105
Net Assets$734,623

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $83,217Expenses 2010: $71,264Net Income 2010: $11,9532010Revenue 2011: $97,246Expenses 2011: $76,455Net Income 2011: $20,7912011Expenses 2012: $76,7872012Revenue 2013: $73,924Expenses 2013: $74,221Net Income 2013: -$2972013Revenue 2014: $94,509Expenses 2014: $82,554Net Income 2014: $11,9552014Revenue 2015: $116,447Expenses 2015: $85,154Net Income 2015: $31,2932015Revenue 2016: $91,748Expenses 2016: $88,302Net Income 2016: $3,4462016Revenue 2017: $105,870Expenses 2017: $100,716Net Income 2017: $5,1542017Revenue 2018: $155,684Expenses 2018: $95,392Net Income 2018: $60,2922018Revenue 2019: $128,480Expenses 2019: $135,189Net Income 2019: -$6,7092019Revenue 2020: $139,375Expenses 2020: $118,827Net Income 2020: $20,5482020Revenue 2021: $219,587Expenses 2021: $138,467Net Income 2021: $81,1202021Revenue 2022: $143,742Expenses 2022: $143,577Net Income 2022: $1652022Revenue 2023: $154,830Expenses 2023: $149,209Net Income 2023: $5,6212023Revenue 2024: $216,052Expenses 2024: $163,371Net Income 2024: $52,6812024

Highlighted filing

2013

Revenue$73,924
Expenses$74,221
Net Income-$297
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 8, 2014
Return Version
2013v3.1
Gross Receipts
$73,924
Mission and Program Overview

Mission

Maintains a Cemetery in the Town of Webster, New York.

OPERATION OF CEMETERY

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$518,303$529,398▲ $11,095
Land, Buildings, and Equipment, Net$148,118$139,183▼ $8,935
Investments in Publicly Traded Securities$39,947$45,071▲ $5,124
Cash and Non-Interest-Bearing Accounts$28,552$21,076▼ $7,476
Total Assets$734,920$734,728▼ $192
Liabilities
Accounts Payable and Accrued Expenses-$105-
Total Liabilities$0$105▲ $105
Net Assets / Fund Balance
Unrestricted Net Assets$585,111$578,839▼ $6,272
Permanently Rstr Net Assets$149,809$155,784▲ $5,975
Total Net Assets Fund Balance$734,920$734,623▼ $297
Total Liabilities and Net Assets / Fund Balance$734,920$734,728▼ $192

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$87,732$22,433$110,165
Equipment$35,351$50,803$86,154
Land$16,100-$16,100

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$149,809$5,400▲ $574-$155,783
2012$149,173-▲ $636-$149,809
2011$141,108$7,056▲ $1,010-$149,173
2010$133,797$5,985▲ $1,425-$141,108
2009$125,505$5,744▲ $2,601$53$133,797
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Melissa BakerSecretaryPT$4,378$4,378
Nancy ShortDirector-$2,133$2,133
Thomas AndersonDirectorsuperintendent-$1,044$1,044

Board Members and Trustees

NameTitle
George BakerPresident
Robert BartonVice President
Eileen AtwoodDirector
Helen SudoreDirector
Robert MicoliDirector
Tami Lee AgnelloDirector
Theodore ShortDirector
Charles StylesTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$66,566
Investment Income
$7,358
Other Revenue
$0
Change in Net Assets
$-297
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$42,928
Salaries, Compensation, and Employee Benefits$31,218
Grants and Similar Amounts Paid$75
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$20,599--$20,599
Occupancy$14,179--$14,179
Insurance$9,786--$9,786
Depreciation Depletion$8,935--$8,935
Current Officers, Directors, Trustees, and Key Employees$7,555--$7,555
Fees for Services Accounting$4,262--$4,262
Payroll Taxes$3,064--$3,064
Travel$2,281--$2,281
Conferences and Meetings$1,542--$1,542
Office Expenses$646--$646
Information Technology$239--$239
Other Expenses$211--$211
Interest$121--$121
Grants to Domestic Orgs$75--$75
Fees for Services Legal$16--$16
Total Functional Expenses$74,221$0$0$74,221
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Officer directors etc family relationship Part VI line 2

Nancy short, director, is the wife of theodore short, director. George baker, president, is the husband of melissa baker, secretary. Tami lee agnello, director, is the daughter of helen sudore, director.

Members or stockholder classes and rights Part VI line 6

All lot owners are members

Member election for additional members Part VI line 7A

Members of the governing body are elected at the annual meeting by the members present at the annual meeting

Form 990 governing body review Part VI line 11

Form 990 information is presented to the board of directors prior to filing. Board of directors feed back is incorporated into the completion of the form. Final form reviewed and approved by president and treasurer.

Other officer or key employee compensation Part VI line 15B

Board of directors decides compensation annually.

Governing documents etc available to public Part VI line 19

The governing document is in booklet form which is given to all members. The financial statements are provided upon request and at the annual meeting

Filing and Contact Details

Filer

EIN
16-6062596

Signing Officer

Name
Charles Styles
Title
Treasurer
Phone
5852653033
Signed
2014-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
George Baker
Formed
1898
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
11
Employees
6

Preparer

Preparer
Barbara L Robinson CPA
Phone
3153335247
Supplemental Narrative

Financial Statement Notes

Endowment funds intended uses (Part V, line 4)

Endowment funds are for perpetual maintenance of the cemetery.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ReconcilationRevenueExpnssAmt0-297
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt073924
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0518303
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0529398
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.95000
IRS990ScheduleD/BuildingsGrp/BookValueAmt087732
IRS990ScheduleD/BuildingsGrp/DepreciationAmt022433
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0110165
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0149809
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt05400
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0155783
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0574
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0149173
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0149809
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0636
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt01
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0141108
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt07056
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0149173
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01010
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt099
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0133797
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt05985
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0141108
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01425
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0125505
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt05744
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0133797
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02601
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt053
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt035351
IRS990ScheduleD/EquipmentGrp/DepreciationAmt050803
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt086154
IRS990ScheduleD/LandGrp/BookValueAmt016100
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt016100
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.05000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ENDOWMENT FUNDS ARE FOR PERPETUAL MAINTENANCE OF THE CEMETERY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Endowment funds intended uses (Part V, line 4)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0139183
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NANCY SHORT, DIRECTOR, IS THE WIFE OF THEODORE SHORT, DIRECTOR. GEORGE BAKER, PRESIDENT, IS THE HUSBAND OF MELISSA BAKER, SECRETARY. TAMI LEE AGNELLO, DIRECTOR, IS THE DAUGHTER OF HELEN SUDORE, DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL LOT OWNERS ARE MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE GOVERNING BODY ARE ELECTED AT THE ANNUAL MEETING BY THE MEMBERS PRESENT AT THE ANNUAL MEETING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FORM 990 INFORMATION IS PRESENTED TO THE BOARD OF DIRECTORS PRIOR TO FILING. BOARD OF DIRECTORS FEED BACK IS INCORPORATED INTO THE COMPLETION OF THE FORM. FINAL FORM REVIEWED AND APPROVED BY PRESIDENT AND TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD OF DIRECTORS DECIDES COMPENSATION ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING DOCUMENT IS IN BOOKLET FORM WHICH IS GIVEN TO ALL MEMBERS. THE FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST AND AT THE ANNUAL MEETING
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Member election for additional members Part VI line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Governing documents etc available to public Part VI line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0734920
IRS990/TotalAssetsEOYAmt0734728
IRS990/TotalAssetsGrp/BOYAmt0734920
IRS990/TotalAssetsGrp/EOYAmt0734728
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt074221
IRS990/TotalFunctionalExpensesGrp/TotalAmt074221
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt0105
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt0105
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0734920
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0734623
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt074221
IRS990/TotalProgramServiceRevenueAmt066566
IRS990/TotalReportableCompFromOrgAmt07555
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt073924
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt073924
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0734920
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0734728
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/ProgramServicesAmt02281
IRS990/TravelGrp/TotalAmt02281
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0585111
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0578839
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10649 HOLT RD
IRS990/USAddress/City0WEBSTER
IRS990/USAddress/State0NY
IRS990/USAddress/ZIPCode014580
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.WEBSTERUNIONCEMETERY.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES STYLES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05852653033
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine10WEBSTER UNION CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WEBS
ReturnHeader/Filer/EIN0166062596
ReturnHeader/Filer/USAddress/AddressLine10229 JUDSON ST
ReturnHeader/Filer/USAddress/City0WEBSTER
ReturnHeader/Filer/USAddress/State0NY
ReturnHeader/Filer/USAddress/ZIPCode014580
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161280980
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Barbara L Robinson CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10910 Willits Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Ontario
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode014519
ReturnHeader/PreparerPersonGrp/PhoneNum03153335247
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Barbara L Robinson CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.00$0.00$1.00$0.22$0.16$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$0.15$0.15$0.01
2022Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.14$0.14$0.00
2021Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.22$0.14$0.08
2020Detailed filing. Detailed filing data is available for this year.$0.86$0.00$0.86$0.14$0.12$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$0.13$0.14$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$0.16$0.10$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$0.11$0.10$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$0.09$0.09$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.79$0.01$0.78$0.12$0.09$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.75$0.00$0.75$0.09$0.08$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$0.07$0.07$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.00$0.73$0.08
2011Summary only. Only limited summary data is available for this year.$0.71$0.00$0.71$0.10$0.08$0.02
2010Summary only. Only limited summary data is available for this year.$0.67$0.00$0.67$0.08$0.07$0.01