Civic Intelligence

Spring Grove Cemetery and Arboretum

990 • Fiscal year 2017 • EIN 31-0235950

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 22, 2018

4521 Spring Grove AvenueCincinnati, OH 45232

(513) 681-7526

Siviq Scores

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

Liabilities / Assets

27th percentile

0.08x

Higher debt load relative to assets than 27% of similar nonprofits.

2017 filings • $100M-$250M nonprofits • Source year 2017

Liabilities / Revenue

58th percentile

0.68x

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

2017 filings • $100M-$250M nonprofits • Source year 2017

Net Margin

87th percentile

38%

Higher net margin than 87% of similar nonprofits.

2017 filings • $100M-$250M nonprofits • Source year 2017

Top Officer Pay

52nd percentile

$374,783

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2017 filings • $100M-$250M nonprofits • Source year 2017

Asset Growth

63rd percentile

8.2%

Faster asset growth than 63% of similar nonprofits.

2017 filings • $100M-$250M nonprofits • Annualized from 2016 to 2017

Revenue Growth

91st percentile

70%

Faster revenue growth than 91% of similar nonprofits.

2017 filings • $100M-$250M nonprofits • Annualized from 2016 to 2017

Assets

Up

$153,833,228

Up $11,704,772 (+8.2%) from 2016

Net Assets

Up

$141,691,940

Up $12,150,947 (+9.4%) from 2016

Liabilities

Down

$12,141,288

Down $446,175 (-3.5%) from 2016

Revenue

Up

$17,860,977

Up $7,354,562 (+70%) from 2016

Expenses

Up

$11,142,626

Up $347,707 (+3.2%) from 2016

Net Income

Up

$6,718,351

Up $7,006,855 (+2429%) from 2016

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

2017

Assets$153,833,228
Liabilities$12,141,288
Net Assets$141,691,940

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

2017

Revenue$17,860,977
Expenses$11,142,626
Net Income$6,718,351
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 22, 2018
Return Version
2017v2.2
Gross Receipts
$50,910,256
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$121,465,231$131,875,029▲ $10,409,798
Accounts Receivable$7,423,454$8,488,353▲ $1,064,899
Land, Buildings, and Equipment, Net$8,119,564$7,881,008▼ $238,556
Inventories for Sale or Use$4,002,145$4,118,922▲ $116,777
Cash and Non-Interest-Bearing Accounts$753,108$814,895▲ $61,787
Investments Other Securities$244,120$492,375▲ $248,255
Prepaid Expenses and Deferred Charges$64,668$68,576▲ $3,908
Total Assets$142,128,456$153,833,228▲ $11,704,772
Other Assets Total$56,166$94,070▲ $37,904
Liabilities
Deferred Revenue$7,326,784$7,832,220▲ $505,436
Other Liabilities$3,824,626$2,065,354▼ $1,759,272
Accounts Payable and Accrued Expenses$1,436,053$1,544,490▲ $108,437
Mortgage Notes Payable Secured by Investment Property-$699,224-
Total Liabilities$12,587,463$12,141,288▼ $446,175
Net Assets / Fund Balance
Permanently Rstr Net Assets$73,617,239$80,806,451▲ $7,189,212
Unrestricted Net Assets$55,923,754$60,885,489▲ $4,961,735
Total Net Assets Fund Balance$129,540,993$141,691,940▲ $12,150,947
Total Liabilities and Net Assets / Fund Balance$142,128,456$153,833,228▲ $11,704,772

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,694,771$7,711,797$13,406,568
Equipment$900,658$3,808,216$4,708,874
Other Land Buildings$1,285,578$3,116,676$4,402,254
Land$1-$1

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$114,558,771$266,736▲ $15,397,832$5,963,403$124,259,936
2016$107,005,382$245,594▲ $12,146,335$4,838,540$114,558,771
2015$112,636,825$317,748▼ $1,123,245$4,825,946$107,005,382
2014$109,395,314$233,603▲ $7,349,837$4,341,929$112,636,825
2013$95,262,627$211,262▲ $17,653,226$3,731,801$109,395,314
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gary M FreytagPresident & CEOFT$307,780$67,003$374,783
Gerald WantzExecutive Vice PresidentFT$160,013$28,979$188,992
David KelleyVice President/CFOFT$164,154$19,283$183,437
Mark E BrownHr DirectorFT$120,162$33,654$153,816

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,657,922
Investment Income
$11,160,872
Other Revenue
$42,183
Change in Net Assets
$6,718,351

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,223,062
Revenue Not Reported on Financial Statements
$2,637,915
Revenue Not Reported on Form 990
$5,695,999
Other Revenue Adjustments
$2,637,915
Total Revenue per Audited Statements
$20,919,061
Total Revenue per Form 990
$17,860,977
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$8,175,770
Salaries, Compensation, and Employee Benefits$2,966,856
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,159,033
Depreciation Depletion---$767,307
Current Officers, Directors, Trustees, and Key Employees---$752,109
Other Employee Benefits---$741,551
All Other Expenses---$553,974
Fees for Services Other---$492,869
Other Expenses---$487,699
Payroll Taxes---$314,163
Office Expenses---$185,543
Advertising---$140,707
Insurance---$103,120
Total Functional Expenses$0$0$0$11,142,626

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$11,142,626
Total Expenses per Audited Statements$8,768,114
Expenses per Audited Statements$8,504,711
Expenses Not Reported on Financial Statements$2,637,915
Other Expense Adjustments$2,637,915
Expenses Not Reported on Form 990$263,403
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
Special Term Care Deposits$873,097
Deferred Income Pre Construction Sales$660,777
Deferred Compensation$470,239
Note Payable$61,241
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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 11B

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

Filer Name
Spring Grove Cemetery and Arboretum
EIN
31-0235950
Phone
5136817526
Address
4521 SPRING GROVE AVENUE, CINCINNATI, OH 45232

Signing Officer

Name
David Kelley
Title
Vice President/CFO
Phone
5136817526
Signed
2018-06-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David Kelley
Formed
1845
Legal Domicile
Oh
Voting Board Members
12
Independent Board Members
11
Employees
130
Volunteers
0

Preparer

Firm
Mellott & Mellott Pll
Address
312 WALNUT STREET - SUITE 2500, CINCINNATI, OH 45202-4025
Preparer
Gregory a Deyhle
Phone
5132412940
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Increase in equiy of unconsolidated subsidiary 248,255. Increase in cash surrender value of life insurance 5,986.

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. 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, 2017.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Increase in equiy of unconsolidated subsidiary 248,255. Depreciation expense netted against rental income 177,817. Increase in cash surrender valur of life insurance 5,986. Loss on disposal 85,586.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

SALES FEE 2,637,915.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Depreciation expense netted against rental income 177,817. Loss on disposal 85,586.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

SALES FEE 2,637,915.

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 perpetual care of the cemetery as well as state required funds for the care and maintenance of the cemetery and certain operating funds which function as endowments.

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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt0-85586
IRS990/GainOrLossGrp/SecuritiesAmt07301772
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt046558
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt040041090
IRS990/GrossReceiptsAmt050910256
IRS990/GrossRentsGrp/RealAmt0220000
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt04
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/TotalAmt0103120
IRS990/InventoriesForSaleOrUseGrp/BOYAmt04002145
IRS990/InventoriesForSaleOrUseGrp/EOYAmt04118922
IRS990/InvestmentIncomeGrp/ExclusionAmt03944686
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03944686
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0244120
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0492375
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0121465231
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0131875029
IRS990/IRPDocumentCnt042
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt014636689
IRS990/LandBldgEquipBasisNetGrp/BOYAmt08119564
IRS990/LandBldgEquipBasisNetGrp/EOYAmt07881008
IRS990/LandBldgEquipCostOrOtherBssAmt022517697
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0132144
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt032739318
IRS990/LessRentalExpensesGrp/RealAmt0177817
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0NONE
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0699224
IRS990/NetAssetsOrFundBalancesBOYAmt0129540993
IRS990/NetAssetsOrFundBalancesEOYAmt0141691940
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt07216186
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt07216186
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt042183
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt042183
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt05178355
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt0185543
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt056166
IRS990/OtherAssetsTotalGrp/EOYAmt094070
IRS990/OtherChangesInNetAssetsAmt0254241
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0741551
IRS990/OtherExpensesGrp/Desc0SALES FEE
IRS990/OtherExpensesGrp/Desc1DIRECT & RENTAL LABOR
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3INVESTMENT COUNSEL FEES
IRS990/OtherExpensesGrp/TotalAmt02637915
IRS990/OtherExpensesGrp/TotalAmt12255091
IRS990/OtherExpensesGrp/TotalAmt2551545
IRS990/OtherExpensesGrp/TotalAmt3487699
IRS990/OtherLiabilitiesGrp/BOYAmt03824626
IRS990/OtherLiabilitiesGrp/EOYAmt02065354
IRS990/OtherSalariesAndWagesGrp/TotalAmt01159033
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt0314163
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt073617239
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt080806451
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt064668
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt068576
IRS990/PrincipalOfficerNm0DAVID KELLEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0812900
IRS990/ProgramServiceRevenueGrp/BusinessCd1812900
IRS990/ProgramServiceRevenueGrp/BusinessCd2812900
IRS990/ProgramServiceRevenueGrp/Desc0BURIAL RIGHTS
IRS990/ProgramServiceRevenueGrp/Desc1OTHER
IRS990/ProgramServiceRevenueGrp/Desc2SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02445163
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12321709
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21891050
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02445163
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12321709
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21891050
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt04865032
IRS990/PYOtherExpensesAmt07950822
IRS990/PYOtherRevenueAmt041742
IRS990/PYProgramServiceRevenueAmt05599641
IRS990/PYRevenuesLessExpensesAmt0-288504
IRS990/PYSalariesCompEmpBnftPaidAmt02844097
IRS990/PYTotalExpensesAmt010794919
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt010506415
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt06718351
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RentalIncomeOrLossGrp/RealAmt042183
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.34970
IRS990ScheduleD/BuildingsGrp/BookValueAmt05694771
IRS990ScheduleD/BuildingsGrp/DepreciationAmt07711797
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt013406568
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0114558771
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0266736
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0124259936
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt015397832
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt05963403
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0107005382
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0245594
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0114558771
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt012146335
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt04838540
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0112636825
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0317748
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0107005382
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1123245
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt04825946
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0109395314
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0233603
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0112636825
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt07349837
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt04341929
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt095262627
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0211262
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0109395314
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt017653226
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt03731801
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0900658
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03808216
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt04708874
IRS990ScheduleD/ExpensesNotReportedAmt0263403
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt02637915
IRS990ScheduleD/ExpensesSubtotalAmt08504711
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01
IRS990ScheduleD/NetUnrealizedGainsInvstAmt05178355
IRS990ScheduleD/OtherExpensesIncludedAmt0263403
IRS990ScheduleD/OtherExpensesNotIncludedAmt02637915
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01285578
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03116676
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt04402254
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0873097
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1470239
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt261241
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3660777
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SPECIAL TERM CARE DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED COMPENSATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2NOTE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3DEFERRED INCOME PRE CONSTRUCTION SALES
IRS990ScheduleD/OtherRevenueAmt0517644
IRS990ScheduleD/OtherRevenuesNotIncludedAmt02637915
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.65030
IRS990ScheduleD/RevenueNotReportedAmt05695999
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt02637915
IRS990ScheduleD/RevenueSubtotalAmt015223062
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. 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, 2017.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2INCREASE IN EQUIY OF UNCONSOLIDATED SUBSIDIARY 248,255. DEPRECIATION EXPENSE NETTED AGAINST RENTAL INCOME 177,817. INCREASE IN CASH SURRENDER VALUR OF LIFE INSURANCE 5,986. LOSS ON DISPOSAL 85,586.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3SALES FEE 2,637,915.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4DEPRECIATION EXPENSE NETTED AGAINST RENTAL INCOME 177,817. LOSS ON DISPOSAL 85,586.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt5SALES FEE 2,637,915.
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 PERPETUAL CARE OF THE CEMETERY AS WELL AS STATE REQUIRED FUNDS FOR THE CARE AND MAINTENANCE 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/TotalBookValueLandBuildingsAmt07881008
IRS990ScheduleD/TotalExpensesPerForm990Amt011142626
IRS990ScheduleD/TotalLiabilityAmt02065354
IRS990ScheduleD/TotalRevenuePerForm990Amt017860977
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt020919061
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt08768114
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/FirstClassOrCharterTravelInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0307780
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1164154

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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