Civic Intelligence

Woodside Cemetery Association

990 • Fiscal year 2018 • EIN 31-0495480

Jul 01, 2017 to Jun 30, 2018 • Filed on Dec 27, 2018

Organization ProfileWWW.WOODSIDECEMETERY.ORG

View Organization Page

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

67th percentile

0.06x

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

2018 filings • 501(c)13 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

67th percentile

0.40x

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

2018 filings • 501(c)13 • $10M-$25M nonprofits • Source year 2018

Net Margin

65th percentile

40%

Higher net margin than 65% of similar nonprofits.

2018 filings • 501(c)13 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

44th percentile

$135,312

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2018 filings • $10M-$25M nonprofits • Source year 2018

Asset Growth

66th percentile

5.7%

Faster asset growth than 66% of similar nonprofits.

2018 filings • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

57th percentile

6.5%

Faster revenue growth than 57% of similar nonprofits.

2018 filings • $10M-$25M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$18,519,241

Up $995,480 (+5.7%) from 2017

Net Assets

Up

$17,498,714

Up $1,036,140 (+6.3%) from 2017

Liabilities

Down

$1,020,527

Down $40,660 (-3.8%) from 2017

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin65th percentile

Revenue

Up

$2,561,903

Up $157,092 (+6.5%) from 2017

Expenses

Up

$1,525,768

Up $295,236 (+24%) from 2017

Net Income

Down

$1,036,135

Down $138,144 (-12%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth66th percentile

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

2018

Assets$18,519,241
Liabilities$1,020,527
Net Assets$17,498,714
Open 2018 Filing

Operations Trend

Revenue Growth57th percentile

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

2018

Revenue$2,561,903
Expenses$1,525,768
Net Income$1,036,135
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Dec 27, 2018
Return Version
2017v2.3
Gross Receipts
$9,495,989
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$13,293,284$13,901,442▲ $608,158
Land, Buildings, and Equipment, Net$3,605,304$3,981,880▲ $376,576
Investments Other Securities$265,183$344,398▲ $79,215
Accounts Receivable$284,368$227,861▼ $56,507
Cash and Non-Interest-Bearing Accounts$52,232$43,398▼ $8,834
Prepaid Expenses and Deferred Charges$20,000$16,789▼ $3,211
Inventories for Sale or Use$3,390$3,473▲ $83
Total Assets$17,523,761$18,519,241▲ $995,480
Liabilities
Deferred Revenue$512,858$393,895▼ $118,963
Mortgage Notes Payable Secured by Investment Property$434,733$380,729▼ $54,004
Accounts Payable and Accrued Expenses$113,596$245,903▲ $132,307
Total Liabilities$1,061,187$1,020,527▼ $40,660
Net Assets / Fund Balance
Permanently Rstr Net Assets$10,923,629$11,592,342▲ $668,713
Unrestricted Net Assets$3,496,341$3,779,071▲ $282,730
Temporarily Rstr Net Assets$2,042,604$2,127,301▲ $84,697
Total Net Assets Fund Balance$16,462,574$17,498,714▲ $1,036,140
Total Liabilities and Net Assets / Fund Balance$17,523,761$18,519,241▲ $995,480

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,455,971$1,581,675$5,037,646
Equipment$114,766$668,457$783,223
Leasehold Improvements$233,645$533,331$766,976
Land$177,498-$177,498
Compensation and Service Providers
Top Officer Pay44th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Daniel C DiverGeneral ManaFT$115,167$20,145$135,312
Charles BartonPresidentPT$4,200-$4,200
David a HarrisonAssistant TrPT$3,600-$3,600
Michael T McneilVice PresidePT$3,600-$3,600
Robert FairchildSecretaryPT$3,600-$3,600
Thomas HackettTreasurerPT$3,600-$3,600
Revenue and Support

Revenue Composition

Contributions and Grants
$5,640
Program Service Revenue
$500,868
Investment Income
$1,315,857
Other Revenue
$739,538
All Other Contributions
$5,640
Change in Net Assets
$1,036,135
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$774,769
Other Expenses$750,999
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$458,257--$458,257
Other Expenses$207,665--$207,665
Current Officers, Directors, Trustees, and Key Employees$153,912--$153,912
Other Employee Benefits$101,895--$101,895
Depreciation Depletion$89,096--$89,096
Occupancy$76,746--$76,746
Fees for Service Investment Mgmnt Fees$53,745--$53,745
Payroll Taxes$43,373--$43,373
Advertising$36,956--$36,956
Office Expenses$28,217--$28,217
Interest$18,681--$18,681
Pension Plan Contributions$17,332--$17,332
Fees for Services Accounting$12,079--$12,079
Conferences and Meetings$8,709--$8,709
Fees for Services Legal$3,309--$3,309
Fees for Services Management$2,029--$2,029
Total Functional Expenses$1,525,768$0$0$1,525,768
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
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
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 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
2018-12-27

Organization Details

Principal Officer
Daniel C Diver
Formed
1891
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
16

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 5,141 rounding 5 total 5,146”

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 accouting 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 2015 - 2017. The association's policy with regard to interest and penalties is to recognize interest through 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 Appendix369 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0113596
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0245903
IRS990/AccountsReceivableGrp/BOYAmt0284368
IRS990/AccountsReceivableGrp/EOYAmt0227861
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE BURIAL AND CREMATION SERVICES TO THE GREATER MIDDLETOWN AREA. TO PROVIDE AN UPLIFTING, BEAUTIFUL LANDSCAPED AREA FOR THE PUBLIC'S LOVED ONES.
IRS990/AdvertisingGrp/ProgramServicesAmt036956
IRS990/AdvertisingGrp/TotalAmt036956
IRS990/AllOtherContributionsAmt05640
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0DANIEL C DIVER
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt0WOODSIDE CEMETERY & ARBORTEUM
IRS990/BooksInCareOfDetail/PhoneNum05134223291
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01401 S WOODSIDE BLVD
IRS990/BooksInCareOfDetail/USAddress/CityNm0MIDDLETOWN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd045044
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt052232
IRS990/CashNonInterestBearingGrp/EOYAmt043398
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0153912
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0153912
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt08709
IRS990/ConferencesMeetingsGrp/TotalAmt08709
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt0160885
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt05640
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01315857
IRS990/CYOtherExpensesAmt0750999
IRS990/CYOtherRevenueAmt0739538
IRS990/CYProgramServiceRevenueAmt0500868
IRS990/CYRevenuesLessExpensesAmt01036135
IRS990/CYSalariesCompEmpBnftPaidAmt0774769
IRS990/CYTotalExpensesAmt01525768
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02561903
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0512858
IRS990/DeferredRevenueGrp/EOYAmt0393895
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt089096
IRS990/DepreciationDepletionGrp/TotalAmt089096
IRS990/Desc0PROVIDED BURIAL AND CREMATION SERVICES IN AN UPLIFTING AND BEAUTIFUL AREA FOR THE PUBLIC'S LOVED ONES.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt016
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt01525768
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt012079
IRS990/FeesForServicesAccountingGrp/TotalAmt012079
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt03309
IRS990/FeesForServicesLegalGrp/TotalAmt03309
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt02029
IRS990/FeesForServicesManagementGrp/TotalAmt02029
IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt053745
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt053745
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt550.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt520145
IRS990/Form990PartVIISectionAGrp/PersonNm0CHARLES BARTON
IRS990/Form990PartVIISectionAGrp/PersonNm1DAVID A HARRISON
IRS990/Form990PartVIISectionAGrp/PersonNm2MICHAEL T MCNEIL
IRS990/Form990PartVIISectionAGrp/PersonNm3ROBERT FAIRCHILD
IRS990/Form990PartVIISectionAGrp/PersonNm4THOMAS HACKETT
IRS990/Form990PartVIISectionAGrp/PersonNm5DANIEL C DIVER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt04200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt23600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt33600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt43600
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt5115167
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1ASSISTANT TR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5GENERAL MANA
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01891
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt064088
IRS990/GainOrLossGrp/SecuritiesAmt0903101
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt067637
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt07662310
IRS990/GrossReceiptsAmt09495989
IRS990/GrossRentsGrp/RealAmt08616
IRS990/GrossSalesOfInventoryAmt0899825
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InterestGrp/ProgramServicesAmt018681
IRS990/InterestGrp/TotalAmt018681
IRS990/InventoriesForSaleOrUseGrp/BOYAmt03390
IRS990/InventoriesForSaleOrUseGrp/EOYAmt03473
IRS990/InvestmentIncomeGrp/ExclusionAmt0348668
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0348668
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0265183
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0344398
IRS990/InvestmentsPubTradedSecGrp/BOYAmt013293284
IRS990/InvestmentsPubTradedSecGrp/EOYAmt013901442
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02783463
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03605304
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03981880
IRS990/LandBldgEquipCostOrOtherBssAmt06765343
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt03549
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt06759209
IRS990/LessRentalExpensesGrp/RealAmt010443
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE BURIAL AND CREMATION SERVICES TO THE GREATER MIDDLETOWN AREA. TO PROVIDE AN UPLIFTING, BEAUTIFUL LANDSCAPED AREA FOR THE PUBLIC'S LOVED ONES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0434733
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0380729
IRS990/NetAssetsOrFundBalancesBOYAmt016462574
IRS990/NetAssetsOrFundBalancesEOYAmt017498714
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt061137
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0906052
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0967189
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0738940
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0738940
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0-1827
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0-1827
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt076746
IRS990/OccupancyGrp/TotalAmt076746
IRS990/OfficeExpensesGrp/ProgramServicesAmt028217
IRS990/OfficeExpensesGrp/TotalAmt028217
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt05
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0101895
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0101895
IRS990/OtherExpensesGrp/Desc0UNREALIZED LOSS-INVESTMTS
IRS990/OtherExpensesGrp/Desc1PROPERTY MAINTENANCE
IRS990/OtherExpensesGrp/ProgramServicesAmt0213767
IRS990/OtherExpensesGrp/ProgramServicesAmt1207665
IRS990/OtherExpensesGrp/TotalAmt0213767
IRS990/OtherExpensesGrp/TotalAmt1207665
IRS990/OtherRevenueMiscGrp/Desc0TIME PAYMENT FEES
IRS990/OtherRevenueMiscGrp/Desc1PROPERTY TRANSFER FEE
IRS990/OtherRevenueMiscGrp/ExclusionAmt02275
IRS990/OtherRevenueMiscGrp/ExclusionAmt1150
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02275
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1150
IRS990/OtherRevenueTotalAmt02425
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0458257
IRS990/OtherSalariesAndWagesGrp/TotalAmt0458257
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt043373
IRS990/PayrollTaxesGrp/TotalAmt043373
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt017332
IRS990/PensionPlanContributionsGrp/TotalAmt017332
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt010923629
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt011592342
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt020000
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt016789
IRS990/PrincipalOfficerNm0DANIEL C DIVER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0LABOR/LLD/TENT & CHAIRS
IRS990/ProgramServiceRevenueGrp/Desc1CREMATORY LABOR
IRS990/ProgramServiceRevenueGrp/Desc2MONUMENT MAINTENANCE FEES
IRS990/ProgramServiceRevenueGrp/Desc3INSTALLATION FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0405590
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt191895
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21935
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt31448
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0405590
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt191895
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt21935
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31448
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05566
IRS990/PYInvestmentIncomeAmt0462836
IRS990/PYOtherExpensesAmt0483447
IRS990/PYOtherRevenueAmt01465166
IRS990/PYProgramServiceRevenueAmt0471243
IRS990/PYRevenuesLessExpensesAmt01174279
IRS990/PYSalariesCompEmpBnftPaidAmt0747085
IRS990/PYTotalExpensesAmt01230532
IRS990/PYTotalRevenueAmt02404811
IRS990/ReconcilationRevenueExpnssAmt01036135
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-1827
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0500868
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt03455971
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01581675
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05037646
IRS990ScheduleD/EquipmentGrp/BookValueAmt0114766
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0668457
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0783223
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0177498
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0177498
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0233645
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0533331
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0766976
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION ADOPTED THE PROVISIONS "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" ON JANUARY 1, 2009. THOSE PROVISIONS CLARIFY THE ACCOUTING 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 2015 - 2017. THE ASSOCIATION'S POLICY WITH REGARD TO INTEREST AND PENALTIES IS TO RECOGNIZE INTEREST THROUGH 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/TotalBookValueLandBuildingsAmt03981880
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GENERAL MANAGER REVIEWS THE 990 PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE NOT AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOOK / TAX DEPRECIATION DIFFERENCE 5,141 ROUNDING 5 TOTAL 5,146
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt02042604
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt02127301
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt017523761
IRS990/TotalAssetsEOYAmt018519241
IRS990/TotalAssetsGrp/BOYAmt017523761
IRS990/TotalAssetsGrp/EOYAmt018519241
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05640
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01525768
IRS990/TotalFunctionalExpensesGrp/TotalAmt01525768
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01061187
IRS990/TotalLiabilitiesEOYAmt01020527
IRS990/TotalLiabilitiesGrp/BOYAmt01061187
IRS990/TotalLiabilitiesGrp/EOYAmt01020527
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt016462574
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt017498714
IRS990/TotalOtherCompensationAmt020145
IRS990/TotalProgramServiceExpensesAmt01525768
IRS990/TotalProgramServiceRevenueAmt0500868
IRS990/TotalReportableCompFromOrgAmt0133767
IRS990/TotalRevenueGrp/ExclusionAmt0410403
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02145860
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02561903
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt017523761
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt018519241
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt03496341
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03779071
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.WOODSIDECEMETERY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DANIEL C DIVER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GENERAL MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum05134223291
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-12-27
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/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt070.60.67.178
ReturnHeader/FilingSecurityInformation/IPDt02019-01-09
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm011:05:12
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/PreparationDt02019-01-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0NANCY L GROSS CPA
ReturnHeader/ReturnTs02019-01-09T11:05:12-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-07-01
ReturnHeader/TaxPeriodEndDt02018-06-30
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$18,519,241
Liabilities
$1,020,527
Net assets
$17,498,714
Revenue
$2,561,903
Expenses
$1,525,768
Net income
$1,036,135
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