Civic Intelligence

Webster Union Cemetery Mae Ross Secretary

990 • Fiscal year 2018 • EIN 16-6062596

Jan 01, 2018 to Dec 31, 2018 • Filed on May 29, 2019

649 Holt RoadWebster, NY 14580

(585) 265-2890

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

63rd percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2018 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2018

Net Margin

73rd percentile

39%

Higher net margin than 73% of similar nonprofits.

2018 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

78th percentile

$6,475

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 4.2% of source-year revenue.

2018 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2018

Asset Growth

89th percentile

7.7%

Faster asset growth than 89% of similar nonprofits.

2018 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

84th percentile

47%

Faster revenue growth than 84% of similar nonprofits.

2018 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$846,780

Up $60,284 (+7.7%) from 2017

Net Assets

Up

$846,780

Up $60,292 (+7.7%) from 2017

Liabilities

Down

$0

Down $8 (-100%) from 2017

Revenue

Up

$155,684

Up $49,814 (+47%) from 2017

Expenses

Down

$95,392

Down $5,324 (-5.3%) from 2017

Net Income

Up

$60,292

Up $55,138 (+1070%) from 2017

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

2018

Assets$846,780
Liabilities$0
Net Assets$846,780

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

2018

Revenue$155,684
Expenses$95,392
Net Income$60,292
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 29, 2019
Return Version
2018v3.1
Gross Receipts
$217,174
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$60,891$328,124▲ $267,233
Savings and Temporary Cash Investments$540,786$315,193▼ $225,593
Land, Buildings, and Equipment, Net$146,435$135,687▼ $10,748
Cash and Non-Interest-Bearing Accounts$38,384$67,776▲ $29,392
Total Assets$786,496$846,780▲ $60,284
Liabilities
Accounts Payable and Accrued Expenses$8--
Total Liabilities$8$0▼ $8
Net Assets / Fund Balance
Unrestricted Net Assets$514,989$564,044▲ $49,055
Permanently Rstr Net Assets$271,499$282,736▲ $11,237
Total Net Assets Fund Balance$786,488$846,780▲ $60,292
Total Liabilities and Net Assets / Fund Balance$786,496$846,780▲ $60,284

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$110,868$36,838$147,706
Equipment$8,719$87,271$95,990
Land$16,100-$16,100
Other Securities$328,124--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$35,067-▲ $143-$35,210
2017$34,945-▲ $122-$35,067
2016$34,913-▲ $32-$34,945
2015$34,882-▲ $31-$34,913
2014$34,853-▲ $29-$34,882
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Robert AlwardDirectorPT$6,475$6,475
Melissa BakerSecretary-$6,358$6,358
Beverly WallworkTreasurer-$2,472$2,472
George BakerPresidentPT$988$988

Board Members and Trustees

NameTitle
Dennis TrippDirector
Eileen AtwoodDirector
Helen SudoreDirector
Jeanette LarabyDirector
Kevin ZacherDirector
Nancy ShortDirector
Robert MicoliDirector
Sharon DrojakDirector
Tamalee AgnelloDirector
Wendy PasseroDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$124,900
Investment Income
$30,784
Other Revenue
$0
Change in Net Assets
$60,292
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$53,695
Salaries, Compensation, and Employee Benefits$41,697
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$27,848--$27,848
Other Expenses$17,859--$17,859
Depreciation Depletion$10,748--$10,748
Current Officers, Directors, Trustees, and Key Employees-$9,818-$9,818
Insurance$8,036--$8,036
Payroll Taxes$4,031--$4,031
Fees for Services Accounting-$3,120-$3,120
Conferences and Meetings$2,762--$2,762
Office Expenses$1,518--$1,518
All Other Expenses$358--$358
Total Functional Expenses$82,454$12,938$0$95,392
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
Yes
Audit committee
Yes
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

George Baker, President, is husband of Melissa Baker, Secretary.Helen Sudore, Director, is mother of Tamalee Agnello, Director.Robert Alward, Director, is brother in law of Melissa Baker, Secretary.

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 Organization are elected at the annual meeting by the members present.

Form 990 governing body review Part VI line 11

Independent CPA prepares Form 990. The tax return is then reviewed by the President and Treasurer withthe CPA before filing return. The President then informs the Board that the return has been preparedand reviewed and will be submitted to the IRS.

Other officer or key employee compensation Part VI line 15B

Board of Directors determines compensation on an annual basis.

Governing documents etc available to public Part VI line 19

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

Filing and Contact Details

Filer

Filer Name
Webster Union Cemetery Association
EIN
16-6062596
Address
649 Holt Road, Webster, NY 14580

Signing Officer

Name
George Baker
Title
President
Phone
5852652890
Signed
2019-05-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
George Baker
Formed
1898
Legal Domicile
Ny
Voting Board Members
13
Independent Board Members
13
Employees
6

Preparer

Firm
J Eric Foote CPA
Address
60 Barrett Drive, Webster, NY 14580
Preparer
J Eric Foote CPA
Phone
5852652870
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IRS990/PayrollTaxesGrp/ProgramServicesAmt04031
IRS990/PayrollTaxesGrp/TotalAmt04031
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0271499
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0282736
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0George Baker
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Program Service
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0124900
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0124900
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt04192
IRS990/PYOtherExpensesAmt052576
IRS990/PYOtherRevenueAmt011520
IRS990/PYProgramServiceRevenueAmt090158
IRS990/PYRevenuesLessExpensesAmt05154
IRS990/PYSalariesCompEmpBnftPaidAmt048140
IRS990/PYTotalExpensesAmt0100716
IRS990/PYTotalRevenueAmt0105870
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt060292
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0124900
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0540786
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0315193
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt030784
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt04192
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt03272
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt05411
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt06797
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt050456
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0124900
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt090158
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt088476
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0111036
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt087712
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0502282
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt030784
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt04192
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt03272
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt05411
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt06797
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt050456
IRS990ScheduleA/InvestmentIncomeCYPct00.09000
IRS990ScheduleA/InvestmentIncomePYPct00.06000
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt011520
IRS990ScheduleA/OtherIncome509Grp/TotalAmt011520
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.89020
IRS990ScheduleA/PublicSupportPY509Pct00.92010
IRS990ScheduleA/PublicSupportTotal509Amt0502282
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0124900
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt090158
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt088476
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0111036
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt087712
IRS990ScheduleA/Total509Grp/TotalAmt0502282
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0155684
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0105870
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt091748
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0116447
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt094509
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0564258
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0110868
IRS990ScheduleD/BuildingsGrp/DepreciationAmt036838
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0147706
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt035067
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt035210
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0143
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt034945
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt035067
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0122
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt034913
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt034945
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt032
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt034882
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt034913
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt031
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt034853
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt034882
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt029
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt08719
IRS990ScheduleD/EquipmentGrp/DepreciationAmt087271
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt095990
IRS990ScheduleD/LandGrp/BookValueAmt016100
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt016100
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0328124
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Mutual Funds
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0135687
IRS990ScheduleD/TotalBookValueSecuritiesAmt0328124
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0George Baker, President, is husband of Melissa Baker, Secretary.Helen Sudore, Director, is mother of Tamalee Agnello, Director.Robert Alward, Director, is brother in law of Melissa Baker, Secretary.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1All lot owners are members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members of the Organization are elected at the annual meeting by the members present.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Independent CPA prepares Form 990. The tax return is then reviewed by the President and Treasurer withthe CPA before filing return. The President then informs the Board that the return has been preparedand reviewed and will be submitted to the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Board of Directors determines compensation on an annual basis.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The governing document is in booklet form and is given to all members. The annual financial statementsare 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/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0786496
IRS990/TotalAssetsEOYAmt0846780
IRS990/TotalAssetsGrp/BOYAmt0786496
IRS990/TotalAssetsGrp/EOYAmt0846780
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012938
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt082454
IRS990/TotalFunctionalExpensesGrp/TotalAmt095392
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt08

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