Civic Intelligence

Willow View Cemetery Association

990 • Fiscal year 2013 • EIN 31-0506646

Jan 01, 2013 to Dec 31, 2013 • Filed on Feb 19, 2014

Organization ProfileWILLOWVIEWCEMETERY.COM
2500 Neff Rd45414-5002

(937) 277-2021

Siviq Scores

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

Liabilities / Assets

63rd percentile

0.00x

Higher debt load relative to assets than 63% of similar nonprofits.

2013 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

64th percentile

0.03x

Higher debt load relative to revenue than 64% of similar nonprofits.

2013 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2013

Net Margin

40th percentile

12%

Higher net margin than 40% of similar nonprofits.

2013 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

89th percentile

$43,158

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 21.8% of source-year revenue.

2013 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2013

Asset Growth

35th percentile

1.9%

Faster asset growth than 35% of similar nonprofits.

2013 filings • 501(c)13 • $1M-$5M 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

Balance Sheet
Liabilities / Assets63rd percentile

Assets

Up

$1,416,103

Up $26,736 (+1.9%) from 2012

Net Assets

Up

$1,410,273

Up $29,596 (+2.1%) from 2012

Liabilities

Down

$5,830

Down $2,860 (-33%) from 2012

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin40th percentile

Revenue

$197,866

No earlier filing loaded for comparison.

Expenses

Down

$173,270

Down $7,887 (-4.4%) from 2012

Net Income

$24,596

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth35th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $1,389,367Liabilities 2012: $8,690Net Assets 2012: $1,380,6772012Assets 2013: $1,416,103Liabilities 2013: $5,830Net Assets 2013: $1,410,2732013Assets 2014: $1,444,275Liabilities 2014: $13,263Net Assets 2014: $1,431,0122014Assets 2015: $1,367,807Liabilities 2015: $9,227Net Assets 2015: $1,358,5802015Assets 2016: $1,403,819Liabilities 2016: $9,365Net Assets 2016: $1,394,4542016Assets 2017: $1,513,952Liabilities 2017: $6,155Net Assets 2017: $1,507,7972017Assets 2018: $1,359,050Liabilities 2018: $7,028Net Assets 2018: $1,352,0222018Assets 2019: $1,596,934Liabilities 2019: $26Net Assets 2019: $1,596,9082019Assets 2020: $1,552,263Liabilities 2020: $3,038Net Assets 2020: $1,549,2252020Assets 2021: $1,687,338Liabilities 2021: $1,626Net Assets 2021: $1,685,7122021Assets 2022: $1,591,978Liabilities 2022: $299Net Assets 2022: $1,591,6792022Assets 2023: $1,735,838Liabilities 2023: $10,170Net Assets 2023: $1,725,6682023Assets 2024: $1,737,346Liabilities 2024: $3,383Net Assets 2024: $1,733,9632024

Highlighted filing

2013

Assets$1,416,103
Liabilities$5,830
Net Assets$1,410,273
Open 2013 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$400K$200K$0-$200KExpenses 2012: $181,1572012Revenue 2013: $197,866Expenses 2013: $173,270Net Income 2013: $24,5962013Revenue 2014: $208,429Expenses 2014: $187,690Net Income 2014: $20,7392014Revenue 2015: $203,686Expenses 2015: $164,922Net Income 2015: $38,7642015Revenue 2016: $192,226Expenses 2016: $179,224Net Income 2016: $13,0022016Revenue 2017: $254,112Expenses 2017: $202,162Net Income 2017: $51,9502017Revenue 2018: $217,259Expenses 2018: $213,150Net Income 2018: $4,1092018Revenue 2019: $251,042Expenses 2019: $234,672Net Income 2019: $16,3702019Revenue 2020: $299,172Expenses 2020: $232,822Net Income 2020: $66,3502020Revenue 2021: $273,262Expenses 2021: $260,661Net Income 2021: $12,6012021Revenue 2022: $234,062Expenses 2022: $261,956Net Income 2022: -$27,8942022Revenue 2023: $301,602Expenses 2023: $284,608Net Income 2023: $16,9942023Revenue 2024: $273,082Expenses 2024: $342,507Net Income 2024: -$69,4252024

Highlighted filing

2013

Revenue$197,866
Expenses$173,270
Net Income$24,596
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Feb 19, 2014
Return Version
2013v3.1
Gross Receipts
$207,248
Mission and Program Overview

Mission

Burial service and maintenance of grave sites.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,274,905$1,288,476▲ $13,571
Land, Buildings, and Equipment, Net$108,604$100,658▼ $7,946
Accounts Receivable$7,733$15,279▲ $7,546
Cash and Non-Interest-Bearing Accounts$-1,169$10,882▲ $12,051
Prepaid Expenses and Deferred Charges$3,649$163▼ $3,486
Total Assets$1,394,367$1,416,103▲ $21,736
Other Assets Total$645$645→ $0
Liabilities
Accounts Payable and Accrued Expenses$8,690$5,830▼ $2,860
Total Liabilities$8,690$5,830▼ $2,860
Net Assets / Fund Balance
Permanently Rstr Net Assets$716,123$769,680▲ $53,557
Unrestricted Net Assets$669,554$640,593▼ $28,961
Total Net Assets Fund Balance$1,385,677$1,410,273▲ $24,596
Total Liabilities and Net Assets / Fund Balance$1,394,367$1,416,103▲ $21,736

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$26,228$362,036$388,264
Land$74,430-$74,430
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kathy FlaylerManager-$43,158$43,158
Thomas EricksonPresident-$1,200$1,200
Larry MaxwellTrusteeFT$1,000$1,000
Cindy FeltzTrustee-$1,000$1,000
Robert GreerTrustee-$1,000$1,000
Wayne BooherTrustee-$1,000$1,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$48,765
Other Revenue
$149,101
Change in Net Assets
$24,596

Audited Revenue Reconciliation

Revenue per Audited Statements
$197,866
Revenue Not Reported on Form 990
$9,382
Total Revenue per Audited Statements
$207,248
Total Revenue per Form 990
$197,866
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$96,587
Other Expenses$76,683
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$48,358--$48,358
Other Salaries and Wages$38,046--$38,046
Payroll Taxes$10,183--$10,183
Insurance$9,996--$9,996
Depreciation Depletion$9,757--$9,757
Occupancy$5,644--$5,644
Fees for Services Accounting$4,825--$4,825
Office Expenses$2,999--$2,999
Other Expenses$2,807--$2,807
All Other Expenses$2,785--$2,785
Fees for Services Other$2,312--$2,312
Advertising$1,985--$1,985
Fees for Services Legal$25--$25
Total Functional Expenses$173,270$0$0$173,270

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$182,652
Expenses per Audited Statements$173,270
Total Expenses per Form 990$173,270
Expenses Not Reported on Form 990$9,382
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
No
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
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

“Form 990 is presented to the trustees for review and signature. The trustees then mail in the form. Unless electronic filing is preferred and then the authorization to file electronically is signed and sent to cpa firm and the return is sent electronically.”

Form 990, Page 6, Part VI, Line 19

“Documentation is made available upon request and approval by the trustees.”

Filing and Contact Details

Filer

EIN
31-0506646
Phone
9372772021

Signing Officer

Name
Kathy Flayler
Title
Manager
Phone
9372772021
Signed
2014-02-19

Organization Details

Voting Board Members
6
Independent Board Members
5
Employees
4

Preparer

Preparer
Michelle R Mosier CPA
Phone
9374361400
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

“COST OF GOODS SOLD 9,382”

Schedule D, Page 4, Part XII, Line 2D

“COST OF GOODS SOLD 9,382”

Raw XML Appendix310 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/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WILLOWVIEWCEMETERY.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHY FLAYLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum09372772021
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-02-19
ReturnHeader/Filer/BusinessName/BusinessNameLine10WILLOW VIEW CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WILL
ReturnHeader/Filer/EIN0310506646
ReturnHeader/Filer/PhoneNum09372772021
ReturnHeader/Filer/USAddress/AddressLine102500 NEFF RD
ReturnHeader/Filer/USAddress/City0DAYTON
ReturnHeader/Filer/USAddress/State0OH
ReturnHeader/Filer/USAddress/ZIPCode0454145002
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10COUCHOT HOGENKAMP SEVING & MOSIER INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10818 E FRANKLIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0CENTERVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0454595606
ReturnHeader/PreparerPersonGrp/PhoneNum09374361400
ReturnHeader/PreparerPersonGrp/PreparationDt02014-02-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHELLE R MOSIER CPA
ReturnHeader/ReturnTs02014-02-27T12:52:31-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,416,103
Liabilities
$5,830
Net assets
$1,410,273
Revenue
$197,866
Expenses
$173,270
Net income
$24,596
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.73$0.27$0.34$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.74$0.01$1.73$0.30$0.28$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.59$0.00$1.59$0.23$0.26$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.69$0.00$1.69$0.27$0.26$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$0.30$0.23$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.60$0.00$1.60$0.25$0.23$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.36$0.01$1.35$0.22$0.21$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.51$0.01$1.51$0.25$0.20$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.40$0.01$1.39$0.19$0.18$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.37$0.01$1.36$0.20$0.16$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.44$0.01$1.43$0.21$0.19$0.02
2013Detailed filing. Detailed filing data is available for this year.$1.42$0.01$1.41$0.20$0.17$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.01$1.38$0.18