Civic Intelligence

Willow View Cemetery Association

990 • Fiscal year 2017 • EIN 31-0506646

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 02, 2018

Organization ProfileWILLOWVIEWCEMETERY.ORG
2500 Neff RdDayton, OH 45414-5002

(937) 277-2021

Siviq Scores

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

Liabilities / Assets

67th percentile

0.00x

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

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

63rd percentile

0.02x

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

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Net Margin

49th percentile

20%

Higher net margin than 49% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

89th percentile

$52,404

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 20.6% of source-year revenue.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Asset Growth

72nd percentile

7.8%

Faster asset growth than 72% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

70th percentile

32%

Faster revenue growth than 70% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$1,513,952

Up $110,133 (+7.8%) from 2016

Net Assets

Up

$1,507,797

Up $113,343 (+8.1%) from 2016

Liabilities

Down

$6,155

Down $3,210 (-34%) from 2016

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin49th percentile

Revenue

Up

$254,112

Up $61,886 (+32%) from 2016

Expenses

Up

$202,162

Up $22,938 (+13%) from 2016

Net Income

Up

$51,950

Up $38,948 (+300%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth72nd 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

2017

Assets$1,513,952
Liabilities$6,155
Net Assets$1,507,797
Open 2017 Filing

Operations Trend

Revenue Growth70th percentile

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

2017

Revenue$254,112
Expenses$202,162
Net Income$51,950
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 2, 2018
Return Version
2017v2.3
Gross Receipts
$299,551
Mission and Program Overview

Mission

Burial service and maintenance of grave sites.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,217,403$1,258,720▲ $41,317
Land, Buildings, and Equipment, Net$94,851$147,760▲ $52,909
Savings and Temporary Cash Investments$63,966$58,427▼ $5,539
Accounts Receivable$11,517$24,572▲ $13,055
Cash and Non-Interest-Bearing Accounts$15,740$22,663▲ $6,923
Prepaid Expenses and Deferred Charges$342$1,810▲ $1,468
Total Assets$1,403,819$1,513,952▲ $110,133
Liabilities
Accounts Payable and Accrued Expenses$9,365$6,155▼ $3,210
Total Liabilities$9,365$6,155▼ $3,210
Net Assets / Fund Balance
Permanently Rstr Net Assets$718,464$767,212▲ $48,748
Unrestricted Net Assets$675,990$740,585▲ $64,595
Total Net Assets Fund Balance$1,394,454$1,507,797▲ $113,343
Total Liabilities and Net Assets / Fund Balance$1,403,819$1,513,952▲ $110,133

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$73,330$376,225$449,555
Land$74,430-$74,430
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kathy FlaylerManager-$52,404$52,404
Larry MaxwellTrusteeFT$1,250$1,250
Cindy FeltzTrustee-$1,250$1,250
Robert GreerTrustee-$1,250$1,250
Wayne BooherTrustee-$1,250$1,250
Thomas EricksonPresident-$1,200$1,200
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$41,679
Other Revenue
$212,433
Change in Net Assets
$51,950

Audited Revenue Reconciliation

Revenue per Audited Statements
$254,112
Revenue Not Reported on Form 990
$106,832
Total Revenue per Audited Statements
$360,944
Total Revenue per Form 990
$254,112
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$120,799
Other Expenses$81,363
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$59,014--$59,014
Current Officers, Directors, Trustees, and Key Employees$52,404--$52,404
Insurance$9,753--$9,753
Payroll Taxes$9,381--$9,381
Office Expenses$6,714--$6,714
Depreciation Depletion$6,658--$6,658
Fees for Services Accounting$5,615--$5,615
Occupancy$5,517--$5,517
Other Expenses$3,040--$3,040
Advertising$2,731--$2,731
Fees for Services Other$2,699--$2,699
All Other Expenses$2,519--$2,519
Total Functional Expenses$202,162$0$0$202,162

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$247,601
Expenses per Audited Statements$202,162
Total Expenses per Form 990$202,162
Expenses Not Reported on Form 990$45,439
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 prior to signing the authorization to file 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

Filer Name
Willow View Cemetery Association
EIN
31-0506646
Phone
9372772021
Address
2500 NEFF RD, DAYTON, OH 45414-5002

Signing Officer

Name
Kathy Flayler
Title
Manager
Phone
9372772021
Signed
2018-06-02

Organization Details

Principal Officer
Kathy Flayler
Voting Board Members
6
Independent Board Members
5
Employees
5

Preparer

Firm
Mosier & Associates Cpas Inc
Address
180 E SPRING VALLEY PIKE SUITE B, DAYTON, OH 45458-3803
Preparer
Michelle R Mosier CPA
Phone
9372912600
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Cost of goods sold 45,439 cost of goods sold -45,439”

Financial Statement Notes

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

“Cost of goods sold 45,439”

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

“Cost of goods sold 45,439”

Raw XML Appendix321 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/TotalReportableCompFromOrgAmt058604
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0254112
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IRS990/WhistleblowerPolicyInd0false
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ReturnHeader/BusinessOfficerGrp/PersonNm0KATHY FLAYLER
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ReturnHeader/BusinessOfficerGrp/PhoneNum09372772021
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-06-02
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WILLOW VIEW CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WILL
ReturnHeader/Filer/EIN0310506646
ReturnHeader/Filer/PhoneNum09372772021
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ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.219.34.38
ReturnHeader/FilingSecurityInformation/IPDt02018-07-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm010:31:51
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471912410
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MOSIER & ASSOCIATES CPAS INC
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ReturnHeader/PreparerPersonGrp/PreparationDt02018-06-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHELLE R MOSIER CPA
ReturnHeader/ReturnTs02018-07-12T11:31:51-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,513,952
Liabilities
$6,155
Net assets
$1,507,797
Revenue
$254,112
Expenses
$202,162
Net income
$51,950
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