Civic Intelligence

Woodside Cemetery Association

990 • Fiscal year 2017 • EIN 31-0495480

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 21, 2017

1401 Woodside BlvdMiddletown, OH 45044

(513) 422-3291

Siviq Scores

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

Liabilities / Assets

38th percentile

0.06x

Higher debt load relative to assets than 38% of similar nonprofits.

2017 filings • $10M-$25M nonprofits • Source year 2017

Liabilities / Revenue

67th percentile

0.44x

Higher debt load relative to revenue than 67% of similar nonprofits.

2017 filings • $10M-$25M nonprofits • Source year 2017

Net Margin

88th percentile

49%

Higher net margin than 88% of similar nonprofits.

2017 filings • $10M-$25M nonprofits • Source year 2017

Top Officer Pay

43rd percentile

$130,894

Higher top officer pay than 43% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

2017 filings • $10M-$25M nonprofits • Source year 2017

Asset Growth

62nd percentile

7.6%

Faster asset growth than 62% of similar nonprofits.

2017 filings • $10M-$25M nonprofits • Annualized from 2016 to 2017

Revenue Growth

88th percentile

66%

Faster revenue growth than 88% of similar nonprofits.

2017 filings • $10M-$25M nonprofits • Annualized from 2016 to 2017

Assets

Up

$17,523,761

Up $1,244,626 (+7.6%) from 2016

Net Assets

Up

$16,462,574

Up $1,174,280 (+7.7%) from 2016

Liabilities

Up

$1,061,187

Up $70,346 (+7.1%) from 2016

Revenue

Up

$2,404,811

Up $955,487 (+66%) from 2016

Expenses

Down

$1,230,532

Down $284,620 (-19%) from 2016

Net Income

Up

$1,174,279

Up $1,240,107 (+1884%) from 2016

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2011: $14,101,429Liabilities 2011: $1,025,096Net Assets 2011: $13,076,3332011Assets 2012: $14,356,707Liabilities 2012: $1,100,412Net Assets 2012: $13,256,2952012Assets 2013: $15,293,785Liabilities 2013: $1,124,162Net Assets 2013: $14,169,6232013Assets 2014: $16,477,960Liabilities 2014: $1,097,501Net Assets 2014: $15,380,4592014Assets 2015: $16,392,517Liabilities 2015: $1,038,395Net Assets 2015: $15,354,1222015Assets 2016: $16,279,135Liabilities 2016: $990,841Net Assets 2016: $15,288,2942016Assets 2017: $17,523,761Liabilities 2017: $1,061,187Net Assets 2017: $16,462,5742017Assets 2018: $18,519,241Liabilities 2018: $1,020,527Net Assets 2018: $17,498,7142018Assets 2019: $19,180,522Liabilities 2019: $1,037,797Net Assets 2019: $18,142,7252019Assets 2020: $18,938,430Liabilities 2020: $543,847Net Assets 2020: $18,394,5832020Assets 2021: $23,469,990Liabilities 2021: $450,797Net Assets 2021: $23,019,1932021Assets 2023: $22,093,445Liabilities 2023: $446,304Net Assets 2023: $21,647,1412023Assets 2024: $23,402,105Liabilities 2024: $339,849Net Assets 2024: $23,062,2562024Assets 2025: $25,074,260Liabilities 2025: $329,398Net Assets 2025: $24,744,8622025

Highlighted filing

2017

Assets$17,523,761
Liabilities$1,061,187
Net Assets$16,462,574

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $1,217,3152011Expenses 2012: $1,252,2242012Expenses 2013: $1,361,4682013Revenue 2014: $3,255,634Expenses 2014: $1,307,003Net Income 2014: $1,948,6312014Revenue 2015: $1,527,812Expenses 2015: $1,554,149Net Income 2015: -$26,3372015Revenue 2016: $1,449,324Expenses 2016: $1,515,152Net Income 2016: -$65,8282016Revenue 2017: $2,404,811Expenses 2017: $1,230,532Net Income 2017: $1,174,2792017Revenue 2018: $2,561,903Expenses 2018: $1,525,768Net Income 2018: $1,036,1352018Revenue 2019: $2,024,253Expenses 2019: $1,380,242Net Income 2019: $644,0112019Revenue 2020: $2,366,922Expenses 2020: $2,115,066Net Income 2020: $251,8562020Revenue 2021: $6,470,841Expenses 2021: $1,846,231Net Income 2021: $4,624,6102021Revenue 2023: $3,117,442Expenses 2023: $2,100,193Net Income 2023: $1,017,2492023Revenue 2024: $3,421,192Expenses 2024: $2,006,077Net Income 2024: $1,415,1152024Revenue 2025: $3,784,620Expenses 2025: $2,102,993Net Income 2025: $1,681,6272025

Highlighted filing

2017

Revenue$2,404,811
Expenses$1,230,532
Net Income$1,174,279
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 21, 2017
Return Version
2016v3.0
Gross Receipts
$4,934,095
Mission and Program Overview

Mission

To provide burial and cremation services to the greater middletown area. To provide burial and cremation services in an uplifting and beautiful area for the publics loved ones.

To provide burial and cremation services to the greater middletown area. To provide an uplifting, beautiful landscaped area for the public's loved ones.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$11,601,320$13,293,284▲ $1,691,964
Land, Buildings, and Equipment, Net$3,642,816$3,605,304▼ $37,512
Accounts Receivable$219,398$284,368▲ $64,970
Investments Other Securities$730,367$265,183▼ $465,184
Cash and Non-Interest-Bearing Accounts$60,704$52,232▼ $8,472
Prepaid Expenses and Deferred Charges$19,518$20,000▲ $482
Inventories for Sale or Use$5,012$3,390▼ $1,622
Total Assets$16,279,135$17,523,761▲ $1,244,626
Liabilities
Deferred Revenue$410,522$512,858▲ $102,336
Mortgage Notes Payable Secured by Investment Property$486,336$434,733▼ $51,603
Accounts Payable and Accrued Expenses$93,983$113,596▲ $19,613
Total Liabilities$990,841$1,061,187▲ $70,346
Net Assets / Fund Balance
Permanently Rstr Net Assets$9,259,775$10,923,629▲ $1,663,854
Unrestricted Net Assets$3,910,904$3,496,341▼ $414,563
Temporarily Rstr Net Assets$2,117,615$2,042,604▼ $75,011
Total Net Assets Fund Balance$15,288,294$16,462,574▲ $1,174,280
Total Liabilities and Net Assets / Fund Balance$16,279,135$17,523,761▲ $1,244,626

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,144,926$1,525,714$4,670,640
Leasehold Improvements$247,546$583,176$830,722
Equipment$41,323$710,478$751,801
Land$171,509-$171,509
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel C DiverGeneral ManaFT$126,326$4,568$130,894
Charles BartonPresidentPT$2,700-$2,700
David a HarrisonAssistant TrPT$2,400-$2,400
Michael T McneilVice PresidePT$2,400-$2,400
Robert FairchildSecretaryPT$2,400-$2,400
Thomas HackettTreasurerPT$2,400-$2,400
Revenue and Support

Revenue Composition

Contributions and Grants
$5,566
Program Service Revenue
$471,243
Investment Income
$462,836
Other Revenue
$1,465,166
All Other Contributions
$5,566
Change in Net Assets
$1,174,279
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$747,085
Other Expenses$483,447
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$465,164--$465,164
Other Expenses$148,548--$148,548
Current Officers, Directors, Trustees, and Key Employees$130,894--$130,894
Other Employee Benefits$91,683--$91,683
Depreciation Depletion$86,568--$86,568
Occupancy$77,611--$77,611
Fees for Service Investment Mgmnt Fees$64,295--$64,295
Payroll Taxes$44,199--$44,199
Advertising$38,380--$38,380
Office Expenses$24,379--$24,379
Interest$21,081--$21,081
Pension Plan Contributions$15,145--$15,145
Fees for Services Accounting$11,551--$11,551
Conferences and Meetings$7,479--$7,479
Fees for Services Management$2,151--$2,151
Fees for Services Legal$1,404--$1,404
Total Functional Expenses$1,230,532$0$0$1,230,532
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 8B

Committees with authority to act on behalf of the governing body do not exist.

Form 990, Page 6, Part VI, Line 11B

The general manager reviews the 990 prior to filing with the irs.

Form 990, Page 6, Part VI, Line 19

Documents are not available to the public.

Filing and Contact Details

Filer

Filer Name
Woodside Cemetery & Arboretum
EIN
31-0495480
Phone
5134223291
Address
1401 WOODSIDE BLVD, MIDDLETOWN, OH 45044

Signing Officer

Name
Daniel C Diver
Title
General Manager
Phone
5134223291
Signed
2017-11-21

Organization Details

Principal Officer
Daniel C Diver
Formed
1891
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
15

Preparer

Firm
Gross & Co Licensed Bus Professionals
Address
1208 SUNSET ST, MIDDLETOWN, OH 45042-2890
Preparer
Nancy L Gross CPA
Phone
5134246035
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Book / tax depreciation difference -140 rounding 1 total -139

Financial Statement Notes

Schedule D, Page 3, Part X

The association adopted the provisions "accounting for uncertainty in income taxes" on january 1, 2009. Those provisions clarify the accounting and recognition for income tax positions taken or expected to be taken in the association's income tax returns. The association's income tax filings are subject to audit by various taxing authorities. The association's open audit periods are 2014 - 2016. The association's policy with regard to interest and penalties is to recognize interest throught interest expense and penalties through other expense. In evaluating the association's tax provisions and accruals, future taxable income, and the reversal of temporary differences, interpretations and tax planning strategies are considered. The association believes their estimates are appropriate based on current facts and circumstances.

Raw XML Appendix363 raw XML fields

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/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31180
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0384288
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt183165
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt22610
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31180
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0102457
IRS990/PYInvestmentIncomeAmt0385135
IRS990/PYOtherExpensesAmt0773981
IRS990/PYOtherRevenueAmt0521979
IRS990/PYProgramServiceRevenueAmt0439753
IRS990/PYRevenuesLessExpensesAmt0-65828
IRS990/PYSalariesCompEmpBnftPaidAmt0741171
IRS990/PYTotalExpensesAmt01515152
IRS990/PYTotalRevenueAmt01449324
IRS990/ReconcilationRevenueExpnssAmt01174279
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt05448
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0471243
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt03144926
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01525714
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt04670640
IRS990ScheduleD/EquipmentGrp/BookValueAmt041323
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0710478
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0751801
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0171509
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0171509
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0247546
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0583176
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0830722
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION ADOPTED THE PROVISIONS "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" ON JANUARY 1, 2009. THOSE PROVISIONS CLARIFY THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE ASSOCIATION'S INCOME TAX RETURNS. THE ASSOCIATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. THE ASSOCIATION'S OPEN AUDIT PERIODS ARE 2014 - 2016. THE ASSOCIATION'S POLICY WITH REGARD TO INTEREST AND PENALTIES IS TO RECOGNIZE INTEREST THROUGHT INTEREST EXPENSE AND PENALTIES THROUGH OTHER EXPENSE. IN EVALUATING THE ASSOCIATION'S TAX PROVISIONS AND ACCRUALS, FUTURE TAXABLE INCOME, AND THE REVERSAL OF TEMPORARY DIFFERENCES, INTERPRETATIONS AND TAX PLANNING STRATEGIES ARE CONSIDERED. THE ASSOCIATION BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03605304
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY DO NOT EXIST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GENERAL MANAGER REVIEWS THE 990 PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BOOK / TAX DEPRECIATION DIFFERENCE -140 ROUNDING 1 TOTAL -139
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt02117615
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt02042604
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt016279135
IRS990/TotalAssetsEOYAmt017523761
IRS990/TotalAssetsGrp/BOYAmt016279135
IRS990/TotalAssetsGrp/EOYAmt017523761
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05566
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01230532
IRS990/TotalFunctionalExpensesGrp/TotalAmt01230532
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0990841
IRS990/TotalLiabilitiesEOYAmt01061187
IRS990/TotalLiabilitiesGrp/BOYAmt0990841
IRS990/TotalLiabilitiesGrp/EOYAmt01061187
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt015288294
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt016462574
IRS990/TotalOtherCompensationAmt04568
IRS990/TotalProgramServiceExpensesAmt01230532
IRS990/TotalProgramServiceRevenueAmt0471243
IRS990/TotalReportableCompFromOrgAmt0138626
IRS990/TotalRevenueGrp/ExclusionAmt01180068
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01219177
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02404811
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt016279135
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt017523761
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt03910904
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03496341
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.WOODSIDECEMETERY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DANIEL C DIVER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GENERAL MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05134223291
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WOODSIDE CEMETERY & ARBORETUM
ReturnHeader/Filer/BusinessNameControlTxt0WOOD
ReturnHeader/Filer/EIN0310495480
ReturnHeader/Filer/PhoneNum05134223291
ReturnHeader/Filer/USAddress/AddressLine1Txt01401 WOODSIDE BLVD
ReturnHeader/Filer/USAddress/CityNm0MIDDLETOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045044
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F5EF24B7F2211AA246C33F38F4C4B3B6AC7537AE
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F5EF24B7F2211AA246C33F38F4C4B3B6AC7537AE
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311302040
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GROSS & CO LICENSED BUS PROFESSIONALS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01208 SUNSET ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MIDDLETOWN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0450422890
ReturnHeader/PreparerPersonGrp/PhoneNum05134246035
ReturnHeader/PreparerPersonGrp/PreparationDt02017-11-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NANCY L GROSS CPA
ReturnHeader/ReturnTs02017-11-30T15:16:54-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$25.1$0.33$24.7$3.78$2.10$1.68
2024Detailed filing. Detailed filing data is available for this year.$23.4$0.34$23.1$3.42$2.01$1.42
2023Detailed filing. Detailed filing data is available for this year.$22.1$0.45$21.6$3.12$2.10$1.02
2021Detailed filing. Detailed filing data is available for this year.$23.5$0.45$23.0$6.47$1.85$4.62
2020Detailed filing. Detailed filing data is available for this year.$18.9$0.54$18.4$2.37$2.12$0.25
2019Detailed filing. Detailed filing data is available for this year.$19.2$1.04$18.1$2.02$1.38$0.64
2018Detailed filing. Detailed filing data is available for this year.$18.5$1.02$17.5$2.56$1.53$1.04
2017Detailed filing. Detailed filing data is available for this year.$17.5$1.06$16.5$2.40$1.23$1.17
2016Detailed filing. Detailed filing data is available for this year.$16.3$0.99$15.3$1.45$1.52$0.07
2015Detailed filing. Detailed filing data is available for this year.$16.4$1.04$15.4$1.53$1.55$0.03
2014Detailed filing. Detailed filing data is available for this year.$16.5$1.10$15.4$3.26$1.31$1.95
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$15.3$1.12$14.2$1.36
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.4$1.10$13.3$1.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.1$1.03$13.1$1.22