Civic Intelligence

Spring Grove Cemetery and Arboretum

990 • Fiscal year 2013 • EIN 31-0235950

Jan 01, 2013 to Dec 31, 2013 • Filed on May 29, 2014

4521 Spring Grove Avenue45232

(513) 681-7526

Siviq Scores

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

Liabilities / Assets

29th percentile

0.09x

Higher debt load relative to assets than 29% of similar nonprofits.

2013 filings • $100M-$250M nonprofits • Source year 2013

Liabilities / Revenue

57th percentile

0.68x

Higher debt load relative to revenue than 57% of similar nonprofits.

2013 filings • $100M-$250M nonprofits • Source year 2013

Net Margin

87th percentile

45%

Higher net margin than 87% of similar nonprofits.

2013 filings • $100M-$250M nonprofits • Source year 2013

Top Officer Pay

34th percentile

$213,202

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2013 filings • $100M-$250M nonprofits • Source year 2013

Asset Growth

83rd percentile

15%

Faster asset growth than 83% of similar nonprofits.

2013 filings • $100M-$250M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$134,789,847

Up $17,188,278 (+15%) from 2012

Net Assets

Up

$122,438,469

Up $14,088,186 (+13%) from 2012

Liabilities

Up

$12,351,378

Up $3,100,092 (+34%) from 2012

Revenue

$18,035,795

No earlier filing loaded for comparison.

Expenses

Up

$9,872,125

Up $398,367 (+4.2%) from 2012

Net Income

$8,163,670

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.

$200M$150M$100M$50M$0Assets 2010: $111,018,784Liabilities 2010: $7,989,164Net Assets 2010: $103,029,6202010Assets 2011: $111,144,847Liabilities 2011: $8,397,465Net Assets 2011: $102,747,3822011Assets 2012: $117,601,569Liabilities 2012: $9,251,286Net Assets 2012: $108,350,2832012Assets 2013: $134,789,847Liabilities 2013: $12,351,378Net Assets 2013: $122,438,4692013Assets 2014: $140,112,521Liabilities 2014: $13,709,315Net Assets 2014: $126,403,2062014Assets 2015: $134,913,421Liabilities 2015: $13,406,011Net Assets 2015: $121,507,4102015Assets 2016: $142,128,456Liabilities 2016: $12,587,463Net Assets 2016: $129,540,9932016Assets 2017: $153,833,228Liabilities 2017: $12,141,288Net Assets 2017: $141,691,9402017Assets 2018: $143,643,922Liabilities 2018: $12,425,461Net Assets 2018: $131,218,4612018Assets 2019: $168,886,027Liabilities 2019: $18,849,654Net Assets 2019: $150,036,3732019Assets 2020: $172,861,315Liabilities 2020: $15,321,935Net Assets 2020: $157,539,3802020Assets 2021: $191,924,626Liabilities 2021: $15,667,458Net Assets 2021: $176,257,1682021Assets 2022: $168,847,118Liabilities 2022: $18,042,770Net Assets 2022: $150,804,3482022Assets 2023: $184,398,896Liabilities 2023: $20,779,172Net Assets 2023: $163,619,7242023Assets 2024: $197,735,674Liabilities 2024: $24,317,147Net Assets 2024: $173,418,5272024

Highlighted filing

2013

Assets$134,789,847
Liabilities$12,351,378
Net Assets$122,438,469

Operations Trend

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

$30M$20M$10M$0-$10MExpenses 2010: $8,650,1802010Expenses 2011: $9,156,5462011Expenses 2012: $9,473,7582012Revenue 2013: $18,035,795Expenses 2013: $9,872,125Net Income 2013: $8,163,6702013Revenue 2014: $12,604,433Expenses 2014: $10,673,654Net Income 2014: $1,930,7792014Revenue 2015: $16,348,439Expenses 2015: $10,590,043Net Income 2015: $5,758,3962015Revenue 2016: $10,506,415Expenses 2016: $10,794,919Net Income 2016: -$288,5042016Revenue 2017: $17,860,977Expenses 2017: $11,142,626Net Income 2017: $6,718,3512017Revenue 2018: $15,976,079Expenses 2018: $11,842,557Net Income 2018: $4,133,5222018Revenue 2019: $14,878,844Expenses 2019: $12,592,845Net Income 2019: $2,285,9992019Revenue 2020: $17,323,144Expenses 2020: $12,249,027Net Income 2020: $5,074,1172020Revenue 2021: $28,116,391Expenses 2021: $15,017,063Net Income 2021: $13,099,3282021Revenue 2022: $13,206,976Expenses 2022: $15,495,109Net Income 2022: -$2,288,1332022Revenue 2023: $21,832,763Expenses 2023: $15,399,234Net Income 2023: $6,433,5292023Revenue 2024: $19,275,334Expenses 2024: $16,208,429Net Income 2024: $3,066,9052024

Highlighted filing

2013

Revenue$18,035,795
Expenses$9,872,125
Net Income$8,163,670
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 29, 2014
Return Version
2013v3.0
Gross Receipts
$51,899,270
Mission and Program Overview

Mission

NONE

Not for profit cemetery providing goods and services for the proper burial of deceased individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$100,249,820$115,017,471▲ $14,767,651
Land, Buildings, and Equipment, Net$8,953,365$10,257,891▲ $1,304,526
Accounts Receivable$5,240,285$6,201,654▲ $961,369
Inventories for Sale or Use$3,027,568$3,042,019▲ $14,451
Cash and Non-Interest-Bearing Accounts-$111,885-
Prepaid Expenses and Deferred Charges$29,641$56,048▲ $26,407
Investments Other Securities$50,480$50,480→ $0
Total Assets$117,601,569$134,789,847▲ $17,188,278
Other Assets Total$50,410$52,399▲ $1,989
Liabilities
Deferred Revenue$5,464,790$5,863,830▲ $399,040
Other Liabilities$2,483,596$4,791,943▲ $2,308,347
Accounts Payable and Accrued Expenses$1,302,900$1,695,605▲ $392,705
Total Liabilities$9,251,286$12,351,378▲ $3,100,092
Net Assets / Fund Balance
Permanently Rstr Net Assets$62,870,241$70,708,791▲ $7,838,550
Unrestricted Net Assets$45,480,042$51,729,678▲ $6,249,636
Total Net Assets Fund Balance$108,350,283$122,438,469▲ $14,088,186
Total Liabilities and Net Assets / Fund Balance$117,601,569$134,789,847▲ $17,188,278

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,467,284$6,067,352$12,534,636
Other Land Buildings$3,270,725$2,412,773$5,683,498
Equipment$519,881$3,646,802$4,166,683
Land$1-$1

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$95,262,627$211,262▲ $17,653,226$3,731,801$109,395,314
2012$88,992,073$180,467▲ $9,808,369$3,718,282$95,262,627
2011$88,707,686$35,254▲ $3,827,620$3,578,487$88,992,073
2010$83,111,498$194,707▲ $8,980,844$3,579,363$88,707,686
2009$77,132,585$176,047▲ $9,992,972$4,190,106$83,111,498
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gary M FreytagPresident & CEOFT$213,202$213,202
Gerald WantzExecutive Vice PresidentFT$149,559$149,559
David KelleyVice President/CFOFT$139,698$139,698

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,184,830
Investment Income
$12,795,443
Other Revenue
$55,522
Change in Net Assets
$8,163,670

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,982,131
Revenue Not Reported on Financial Statements
$2,053,664
Revenue Not Reported on Form 990
$6,088,994
Other Revenue Adjustments
$2,053,664
Total Revenue per Audited Statements
$22,071,125
Total Revenue per Form 990
$18,035,795
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$7,346,887
Salaries, Compensation, and Employee Benefits$2,525,238
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,590,135
Fees for Services Other---$941,723
All Other Expenses---$719,529
Depreciation Depletion---$715,212
Other Employee Benefits---$644,712
Other Expenses---$373,382
Payroll Taxes---$290,391
Office Expenses---$146,456
Advertising---$92,870
Insurance---$92,539
Total Functional Expenses$0$0$0$9,872,125

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$9,872,125
Total Expenses per Audited Statements$7,982,939
Expenses per Audited Statements$7,818,461
Expenses Not Reported on Financial Statements$2,053,664
Other Expense Adjustments$2,053,664
Expenses Not Reported on Form 990$164,478
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable$2,838,185
Special Term Care Deposits$913,092
Deferred Compensation$408,851
Deferred Income Tax$400,341
Investment, at Equity$231,474
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
No
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
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

Form 990 is reviewed by the audit and budget committees of the organization prior to the return being filed.

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

Trustees and officers must sign an annual statement regarding conflicts of interest and awareness of the policy. The organization uses a three bid process for major expenses.

Form 990, Part VI, Section B, Line 15

The organization reviews market data with respect to compensation and benefits provided by comparable organizations for comparable services. Formal review of market data is to occur a minimum of every three years. In lieu of formal review of market data, percentile adjustments may be made as determined by the board.

Form 990, Part VI, Section C, Line 19

The organization does not make its governing documents, conflict of interest policy, and financial statements available to the public.

Filing and Contact Details

Filer

EIN
31-0235950
Phone
5136817526

Signing Officer

Name
David Kelley
Title
Vice President/CFO
Phone
5136817526
Signed
2014-05-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Kelley
Formed
1845
Legal Domicile
Oh
Voting Board Members
13
Independent Board Members
12
Employees
159
Volunteers
0

Preparer

Preparer
Gregory a Deyhle
Phone
5132412940
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Increase in equiy of unconsolidated subsidiary 250,880. Increase in cash surrender value of life insurance 1,989.

FORM 990, PART XI, LINE 2C:

The process by which the committee assumes responsibility for oversight of the audit of the financial statements and selection of an independent accountant has not changed since last year.

Financial Statement Notes

PART V, LINE 4:

To fund cemetery operations and maintain the cemetery grounds for perpetuity.

PART X, LINE 2:

The cemetery is exempt from income tax under section 501(c)(13) of the internal revenue code. The cemetery has not entered into any transactions which would subject it to unrelated business income tax. The federal return of organizations exempt from income tax for the cemetery is no longer subject to federal income tax examination by tax authorities for the years ending prior to 2010. In the normal course of business, however, the cemetery is subject to examination by various taxing authorities. Although the outcome of tax audits is always uncertain, the cemetery believes that there are no significant unrecognized tax liabilities at december 31, 2012.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Increase in equiy of unconsolidated subsidiary 250,880. Depreciation expense netted against rental income 164,478. Increase in cash surrender value of life insurance 1,989.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

SALES FEE 2,053,664.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Depreciation expense netted against rental income 164,478.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

SALES FEE 2,053,664.

PART IV LINE 10:

The cemetery's endowment consists of approximately three individual funds established for a variety of purposes. Its endowment includes endowed special care funds for the purpetual care of the cemetery as well as state required funds for the care and maintance of the cemetery and certain operating funds which function as endowments.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13VICE PRESIDENT/CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt14EXECUTIVE VICE PRESIDENT
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IRS990/InvestmentIncomeGrp/ExclusionAmt03356943
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03356943
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt050480
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt050480
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0100249820
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0115017471
IRS990/IRPDocumentCnt062
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt012126927
IRS990/LandBldgEquipBasisNetGrp/BOYAmt08953365
IRS990/LandBldgEquipBasisNetGrp/EOYAmt010257891
IRS990/LandBldgEquipCostOrOtherBssAmt022384818
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt012461
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt033686536
IRS990/LessRentalExpensesGrp/RealAmt0164478
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0NONE
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0108350283
IRS990/NetAssetsOrFundBalancesEOYAmt0122438469
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt09438500
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt09438500
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt055522
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt055522
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt05671647
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt0146456
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt050410
IRS990/OtherAssetsTotalGrp/EOYAmt052399
IRS990/OtherChangesInNetAssetsAmt0252869
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0644712
IRS990/OtherExpensesGrp/Desc0SALES FEE
IRS990/OtherExpensesGrp/Desc1DIRECT & RENTAL LABOR
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3INVESTMENT COUNSEL FEES
IRS990/OtherExpensesGrp/TotalAmt02053664
IRS990/OtherExpensesGrp/TotalAmt11734572
IRS990/OtherExpensesGrp/TotalAmt2476940
IRS990/OtherExpensesGrp/TotalAmt3373382
IRS990/OtherLiabilitiesGrp/BOYAmt02483596
IRS990/OtherLiabilitiesGrp/EOYAmt04791943
IRS990/OtherSalariesAndWagesGrp/TotalAmt01590135
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt0290391
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt062870241
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt070708791
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt029641
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt056048
IRS990/PrincipalOfficerNm0DAVID KELLEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0812900
IRS990/ProgramServiceRevenueGrp/BusinessCd1812900
IRS990/ProgramServiceRevenueGrp/BusinessCd2812900
IRS990/ProgramServiceRevenueGrp/Desc0OTHER
IRS990/ProgramServiceRevenueGrp/Desc1BURIAL RIGHTS
IRS990/ProgramServiceRevenueGrp/Desc2SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01792582
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11704451
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21687797
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01792582
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11704451
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21687797
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt05881528
IRS990/PYOtherExpensesAmt07097911
IRS990/PYOtherRevenueAmt054483
IRS990/PYProgramServiceRevenueAmt04801445
IRS990/PYRevenuesLessExpensesAmt01263698
IRS990/PYSalariesCompEmpBnftPaidAmt02375847
IRS990/PYTotalExpensesAmt09473758
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt010737456
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt08163670
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RentalIncomeOrLossGrp/RealAmt055522
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt05184830
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.35360
IRS990ScheduleD/BuildingsGrp/BookValueAmt06467284
IRS990ScheduleD/BuildingsGrp/DepreciationAmt06067352
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt012534636
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt095262627
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0211262
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0109395314
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt017653226
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt03731801
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt088992073
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0180467
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt095262627
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt09808369
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt03718282
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt088707686
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt035254
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt088992073
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03827620
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt03578487
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt083111498
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0194707
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt088707686
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt08980844
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt03579363
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt077132585
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0176047
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt083111498
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt09992972
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt04190106
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0519881
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03646802
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04166683
IRS990ScheduleD/ExpensesNotReportedAmt0164478
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt02053664
IRS990ScheduleD/ExpensesSubtotalAmt07818461
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01
IRS990ScheduleD/NetUnrealizedGainsInvstAmt05671647
IRS990ScheduleD/OtherExpensesIncludedAmt0164478
IRS990ScheduleD/OtherExpensesNotIncludedAmt02053664
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03270725
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02412773
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt05683498
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0913092
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1408851
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2400341
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3231474
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt42838185
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SPECIAL TERM CARE DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED COMPENSATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED INCOME TAX
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3INVESTMENT, AT EQUITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4NOTE PAYABLE
IRS990ScheduleD/OtherRevenueAmt0417347
IRS990ScheduleD/OtherRevenuesNotIncludedAmt02053664
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.64640
IRS990ScheduleD/RevenueNotReportedAmt06088994
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt02053664
IRS990ScheduleD/RevenueSubtotalAmt015982131
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0TO FUND CEMETERY OPERATIONS AND MAINTAIN THE CEMETERY GROUNDS FOR PERPETUITY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE CEMETERY IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(13) OF THE INTERNAL REVENUE CODE. THE CEMETERY HAS NOT ENTERED INTO ANY TRANSACTIONS WHICH WOULD SUBJECT IT TO UNRELATED BUSINESS INCOME TAX. THE FEDERAL RETURN OF ORGANIZATIONS EXEMPT FROM INCOME TAX FOR THE CEMETERY IS NO LONGER SUBJECT TO FEDERAL INCOME TAX EXAMINATION BY TAX AUTHORITIES FOR THE YEARS ENDING PRIOR TO 2010. IN THE NORMAL COURSE OF BUSINESS, HOWEVER, THE CEMETERY IS SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES. ALTHOUGH THE OUTCOME OF TAX AUDITS IS ALWAYS UNCERTAIN, THE CEMETERY BELIEVES THAT THERE ARE NO SIGNIFICANT UNRECOGNIZED TAX LIABILITIES AT DECEMBER 31, 2012.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2INCREASE IN EQUIY OF UNCONSOLIDATED SUBSIDIARY 250,880. DEPRECIATION EXPENSE NETTED AGAINST RENTAL INCOME 164,478. INCREASE IN CASH SURRENDER VALUE OF LIFE INSURANCE 1,989.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3SALES FEE 2,053,664.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4DEPRECIATION EXPENSE NETTED AGAINST RENTAL INCOME 164,478.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt5SALES FEE 2,053,664.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt6THE CEMETERY'S ENDOWMENT CONSISTS OF APPROXIMATELY THREE INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. ITS ENDOWMENT INCLUDES ENDOWED SPECIAL CARE FUNDS FOR THE PURPETUAL CARE OF THE CEMETERY AS WELL AS STATE REQUIRED FUNDS FOR THE CARE AND MAINTANCE OF THE CEMETERY AND CERTAIN OPERATING FUNDS WHICH FUNCTION AS ENDOWMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc5PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc6PART IV LINE 10:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt010257891
IRS990ScheduleD/TotalExpensesPerForm990Amt09872125
IRS990ScheduleD/TotalLiabilityAmt04791943
IRS990ScheduleD/TotalRevenuePerForm990Amt018035795
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt022071125
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07982939
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/FirstClassOrCharterTravelInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0213202
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$198$24.3$173$19.3$16.2$3.07
2023Detailed filing. Detailed filing data is available for this year.$184$20.8$164$21.8$15.4$6.43
2022Detailed filing. Detailed filing data is available for this year.$169$18.0$151$13.2$15.5$2.29
2021Detailed filing. Detailed filing data is available for this year.$192$15.7$176$28.1$15.0$13.1
2020Detailed filing. Detailed filing data is available for this year.$173$15.3$158$17.3$12.2$5.07
2019Detailed filing. Detailed filing data is available for this year.$169$18.8$150$14.9$12.6$2.29
2018Detailed filing. Detailed filing data is available for this year.$144$12.4$131$16.0$11.8$4.13
2017Detailed filing. Detailed filing data is available for this year.$154$12.1$142$17.9$11.1$6.72
2016Detailed filing. Detailed filing data is available for this year.$142$12.6$130$10.5$10.8$0.29
2015Detailed filing. Detailed filing data is available for this year.$135$13.4$122$16.3$10.6$5.76
2014Detailed filing. Detailed filing data is available for this year.$140$13.7$126$12.6$10.7$1.93
2013Detailed filing. Detailed filing data is available for this year.$135$12.4$122$18.0$9.87$8.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$118$9.25$108$9.47
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$111$8.40$103$9.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$111$7.99$103$8.65