Civic Intelligence

Arlington Memorial Gardens Assoc Inc.

990 • Fiscal year 2015 • EIN 31-0599107

Jan 01, 2015 to Dec 31, 2015 • Filed on Nov 14, 2016

2145 Compton RoadCincinnati, OH 45231

(513) 521-7003

Siviq Scores

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

Liabilities / Assets

75th percentile

0.49x

Higher debt load relative to assets than 75% of similar nonprofits.

2015 filings • $10M-$25M nonprofits • Source year 2015

Liabilities / Revenue

88th percentile

2.18x

Higher debt load relative to revenue than 88% of similar nonprofits.

2015 filings • $10M-$25M nonprofits • Source year 2015

Net Margin

69th percentile

13%

Higher net margin than 69% of similar nonprofits.

2015 filings • $10M-$25M nonprofits • Source year 2015

Top Officer Pay

44th percentile

$134,988

Higher top officer pay than 44% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2015 filings • $10M-$25M nonprofits • Source year 2015

Asset Growth

47th percentile

0.4%

Faster asset growth than 47% of similar nonprofits.

2015 filings • $10M-$25M nonprofits • Annualized from 2014 to 2015

Revenue Growth

36th percentile

-2.0%

Faster revenue growth than 36% of similar nonprofits.

2015 filings • $10M-$25M nonprofits • Annualized from 2014 to 2015

Assets

Up

$16,300,375

Up $68,041 (+0.4%) from 2014

Net Assets

Down

$8,381,367

Down $150,747 (-1.8%) from 2014

Liabilities

Up

$7,919,008

Up $218,788 (+2.8%) from 2014

Revenue

Down

$3,634,077

Down $73,375 (-2.0%) from 2014

Expenses

Up

$3,157,613

Up $100,661 (+3.3%) from 2014

Net Income

Down

$476,464

Down $174,036 (-27%) from 2014

Historical Trend

Balance Sheet Trend

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

$30M$20M$10M$0Assets 2010: $12,555,942Liabilities 2010: $5,142,158Net Assets 2010: $7,413,7842010Assets 2011: $13,178,457Liabilities 2011: $5,687,190Net Assets 2011: $7,491,2672011Assets 2012: $13,886,741Liabilities 2012: $6,014,235Net Assets 2012: $7,872,5062012Assets 2013: $14,890,743Liabilities 2013: $6,191,334Net Assets 2013: $8,699,4092013Assets 2014: $16,232,334Liabilities 2014: $7,700,220Net Assets 2014: $8,532,1142014Assets 2015: $16,300,375Liabilities 2015: $7,919,008Net Assets 2015: $8,381,3672015Assets 2016: $14,968,091Liabilities 2016: $7,700,267Net Assets 2016: $7,267,8242016Assets 2017: $15,884,311Liabilities 2017: $7,846,928Net Assets 2017: $8,037,3832017Assets 2018: $15,708,167Liabilities 2018: $8,343,853Net Assets 2018: $7,364,3142018Assets 2019: $16,825,929Liabilities 2019: $8,729,835Net Assets 2019: $8,096,0942019Assets 2020: $18,426,458Liabilities 2020: $8,951,842Net Assets 2020: $9,474,6162020Assets 2021: $20,107,883Liabilities 2021: $8,637,434Net Assets 2021: $11,470,4492021Assets 2022: $19,102,320Liabilities 2022: $9,704,951Net Assets 2022: $9,397,3692022Assets 2023: $19,518,633Liabilities 2023: $9,813,047Net Assets 2023: $9,705,5862023Assets 2024: $20,897,829Liabilities 2024: $10,370,107Net Assets 2024: $10,527,7222024

Highlighted filing

2015

Assets$16,300,375
Liabilities$7,919,008
Net Assets$8,381,367

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 2010: $2,496,7502010Expenses 2011: $2,638,3302011Expenses 2012: $2,756,4242012Revenue 2013: $3,309,229Expenses 2013: $2,825,240Net Income 2013: $483,9892013Revenue 2014: $3,707,452Expenses 2014: $3,056,952Net Income 2014: $650,5002014Revenue 2015: $3,634,077Expenses 2015: $3,157,613Net Income 2015: $476,4642015Revenue 2016: $3,243,036Expenses 2016: $4,372,240Net Income 2016: -$1,129,2042016Revenue 2017: $4,165,559Expenses 2017: $3,558,180Net Income 2017: $607,3792017Revenue 2018: $4,599,525Expenses 2018: $3,359,131Net Income 2018: $1,240,3942018Revenue 2019: $3,790,079Expenses 2019: $3,503,542Net Income 2019: $286,5372019Revenue 2020: $3,778,845Expenses 2020: $3,429,827Net Income 2020: $349,0182020Revenue 2021: $6,307,939Expenses 2021: $3,855,324Net Income 2021: $2,452,6152021Revenue 2022: $3,883,239Expenses 2022: $4,707,844Net Income 2022: -$824,6052022Revenue 2023: $4,100,212Expenses 2023: $4,515,019Net Income 2023: -$414,8072023Revenue 2024: $5,145,385Expenses 2024: $4,376,280Net Income 2024: $769,1052024

Highlighted filing

2015

Revenue$3,634,077
Expenses$3,157,613
Net Income$476,464
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Nov 14, 2016
Return Version
2015v2.1
Gross Receipts
$6,042,421
Mission and Program Overview

Mission

The association operates a cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,560,899$6,372,048▼ $188,851
Land, Buildings, and Equipment, Net$4,077,324$3,557,492▼ $519,832
Accounts Receivable$3,483,451$3,536,146▲ $52,695
Inventories for Sale or Use$1,610,331$2,536,395▲ $926,064
Cash and Non-Interest-Bearing Accounts$119,965$212,601▲ $92,636
Prepaid Expenses and Deferred Charges$313,466$47,874▼ $265,592
Savings and Temporary Cash Investments$66,898$37,819▼ $29,079
Total Assets$16,232,334$16,300,375▲ $68,041
Liabilities
Accounts Payable and Accrued Expenses$7,684,171$4,106,497▼ $3,577,674
Deferred Revenue-$3,810,242-
Other Liabilities$16,049$2,269▼ $13,780
Total Liabilities$7,700,220$7,919,008▲ $218,788
Net Assets / Fund Balance
Unrestricted Net Assets$5,434,780$5,317,859▼ $116,921
Temporarily Rstr Net Assets$3,097,334$3,063,508▼ $33,826
Total Net Assets Fund Balance$8,532,114$8,381,367▼ $150,747
Total Liabilities and Net Assets / Fund Balance$16,232,334$16,300,375▲ $68,041

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,098,109$2,235,662$5,333,771
Equipment$459,383$1,301,279$1,760,662
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Daniel ApplegatePresidentFT$134,988$134,988
Ann MyerVice President AdministratFT$62,950$62,950
Edwin FriedhoffChairman-$5,500$5,500
Clifford MuellerTreasurer-$5,400$5,400
Daniel BrooksVice Chairman-$5,400$5,400
David ScwhartzSecretary-$5,400$5,400
Kathy DelauraMember-$5,400$5,400
Rebecca PowellAdministrative Support-$3,600$3,600
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$45,451
Investment Income
$839,500
Other Revenue
$2,749,126
Change in Net Assets
$476,464
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,003,881
Other Expenses$1,153,732
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$1,334,045
Depreciation Depletion---$239,741
Occupancy---$235,479
Current Officers, Directors, Trustees, and Key Employees---$228,638
Other Employee Benefits---$192,724
Payroll Taxes---$141,507
Fees for Service Investment Mgmnt Fees---$117,224
Pension Plan Contributions---$106,967
Travel---$84,345
Conferences and Meetings---$60,343
Interest---$51,388
Advertising---$49,087
Office Expenses---$45,053
Information Technology---$42,314
Fees for Services Accounting---$39,545
Insurance---$38,028
Fees for Services Legal---$24,997
Other Expenses---$288
Total Functional Expenses$0$0$0$3,157,613
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
Note Payable - Vehicle$2,269
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
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
No
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 11

The completed form 990 is reviewed and approved by management, with a copy to the board of trustees before filing with the irs.

Form 990, Part VI, Section B, Line 15

The president was reviewed by the personnel committee of the board which included a salary review. For senior vice president and managers, review is done by the president who reports to the board.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Arlington Memorial Gardens
EIN
31-0599107
Phone
5135217003
Address
2145 COMPTON ROAD, CINCINNATI, OH 45231

Signing Officer

Name
Daniel G Applegate
Title
President
Phone
5135217003
Signed
2016-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel G Applegate
Formed
1934
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
5
Employees
53
Volunteers
0

Preparer

Firm
Rudler Psc
Address
SUITE 200 1881 DIXIE HIGHWAY, FORT WRIGHT, KY 41011
Preparer
Jennifer L Ratterman CPA
Phone
8593311717
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Transfer from perpetual care trust -69,205. Endowment income not reported until transferred to general fund -479,964. Endowment expense not reported until transferred to general fund 52,223.

Financial Statement Notes

PART X, LINE 2:

The association believes it is no longer subject to income tax examinations for years prior to 2012. There are currently no audits for any tax periods in progress.

Raw XML Appendix377 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/Form990PartVIISectionAGrp/TitleTxt5ADMINISTRATIVE SUPPORT
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7VICE PRESIDENT ADMINISTRAT
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2012. THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03557492
IRS990ScheduleD/TotalLiabilityAmt02269
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COMPLETED FORM 990 IS REVIEWED AND APPROVED BY MANAGEMENT, WITH A COPY TO THE BOARD OF TRUSTEES BEFORE FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PRESIDENT WAS REVIEWED BY THE PERSONNEL COMMITTEE OF THE BOARD WHICH INCLUDED A SALARY REVIEW. FOR SENIOR VICE PRESIDENT AND MANAGERS, REVIEW IS DONE BY THE PRESIDENT WHO REPORTS TO THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TRANSFER FROM PERPETUAL CARE TRUST -69,205. ENDOWMENT INCOME NOT REPORTED UNTIL TRANSFERRED TO GENERAL FUND -479,964. ENDOWMENT EXPENSE NOT REPORTED UNTIL TRANSFERRED TO GENERAL FUND 52,223.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0205307248
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0PRE NEED INSURANCE SALES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0THE ARLINGTON GROUP INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt02145 COMPTON ROAD
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0CINCINNATI
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd045231
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0NA
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt03097334
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt03063508
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt016232334
IRS990/TotalAssetsEOYAmt016300375
IRS990/TotalAssetsGrp/BOYAmt016232334
IRS990/TotalAssetsGrp/EOYAmt016300375
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt053
IRS990/TotalFunctionalExpensesGrp/TotalAmt03157613
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt07700220
IRS990/TotalLiabilitiesEOYAmt07919008
IRS990/TotalLiabilitiesGrp/BOYAmt07700220
IRS990/TotalLiabilitiesGrp/EOYAmt07919008
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08532114
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt08381367
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt045451
IRS990/TotalReportableCompFromOrgAmt0228638
IRS990/TotalRevenueGrp/ExclusionAmt0884951
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02749126
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03634077
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt016232334
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt016300375
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd00
IRS990/TravelGrp/TotalAmt084345
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt05434780
IRS990/UnrestrictedNetAssetsGrp/EOYAmt05317859
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02145 COMPTON ROAD
IRS990/USAddress/CityNm0CINCINNATI
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045231
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0AMGARDENS.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DANIEL G APPLEGATE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05135217003
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ARLINGTON MEMORIAL GARDENS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0ARLI
ReturnHeader/Filer/EIN0310599107
ReturnHeader/Filer/PhoneNum05135217003
ReturnHeader/Filer/USAddress/AddressLine1Txt02145 COMPTON ROAD
ReturnHeader/Filer/USAddress/CityNm0CINCINNATI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045231
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311048275
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RUDLER PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0SUITE 200 1881 DIXIE HIGHWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT WRIGHT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd041011
ReturnHeader/PreparerPersonGrp/PhoneNum08593311717
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENNIFER L RATTERMAN CPA
ReturnHeader/ReturnTs02016-11-15T09:02:08-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$20.9$10.4$10.5$5.15$4.38$0.77
2023Detailed filing. Detailed filing data is available for this year.$19.5$9.81$9.71$4.10$4.52$0.41
2022Detailed filing. Detailed filing data is available for this year.$19.1$9.70$9.40$3.88$4.71$0.82
2021Detailed filing. Detailed filing data is available for this year.$20.1$8.64$11.5$6.31$3.86$2.45
2020Detailed filing. Detailed filing data is available for this year.$18.4$8.95$9.47$3.78$3.43$0.35
2019Detailed filing. Detailed filing data is available for this year.$16.8$8.73$8.10$3.79$3.50$0.29
2018Detailed filing. Detailed filing data is available for this year.$15.7$8.34$7.36$4.60$3.36$1.24
2017Detailed filing. Detailed filing data is available for this year.$15.9$7.85$8.04$4.17$3.56$0.61
2016Detailed filing. Detailed filing data is available for this year.$15.0$7.70$7.27$3.24$4.37$1.13
2015Detailed filing. Detailed filing data is available for this year.$16.3$7.92$8.38$3.63$3.16$0.48
2014Detailed filing. Detailed filing data is available for this year.$16.2$7.70$8.53$3.71$3.06$0.65
2013Detailed filing. Detailed filing data is available for this year.$14.9$6.19$8.70$3.31$2.83$0.48
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.9$6.01$7.87$2.76
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.2$5.69$7.49$2.64
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.6$5.14$7.41$2.50