Civic Intelligence

Evergreen Memorial Park Association

990 • Fiscal year 2017 • EIN 34-0210384

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 21, 2018

Organization Profile
529 East Washington StreetChagrin Falls, OH 44022

(440) 247-6961

Siviq Scores

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

Liabilities / Assets

76th percentile

0.03x

Higher debt load relative to assets than 76% of similar nonprofits.

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

Liabilities / Revenue

70th percentile

0.06x

Higher debt load relative to revenue than 70% of similar nonprofits.

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

Net Margin

32nd percentile

7.3%

Higher net margin than 32% of similar nonprofits.

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

Top Officer Pay

97th percentile

$148,008

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 14.9% of source-year revenue.

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

Asset Growth

9th percentile

-1.0%

Faster asset growth than 9% of similar nonprofits.

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

Revenue Growth

33rd percentile

-0.2%

Faster revenue growth than 33% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$2,318,394

Down $23,206 (-1.0%) from 2016

Net Assets

Up

$2,259,171

Up $91,036 (+4.2%) from 2016

Liabilities

Down

$59,223

Down $114,242 (-66%) from 2016

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin32nd percentile

Revenue

Down

$993,639

Down $2,358 (-0.2%) from 2016

Expenses

Up

$920,882

Up $11,011 (+1.2%) from 2016

Net Income

Down

$72,757

Down $13,369 (-16%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth9th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,251,575Liabilities 2011: $463,225Net Assets 2011: $1,788,3502011Assets 2012: $2,310,309Liabilities 2012: $430,239Net Assets 2012: $1,880,0702012Assets 2013: $2,332,620Liabilities 2013: $402,859Net Assets 2013: $1,929,7612013Assets 2014: $2,484,029Liabilities 2014: $374,062Net Assets 2014: $2,109,9672014Assets 2015: $2,324,666Liabilities 2015: $263,787Net Assets 2015: $2,060,8792015Assets 2016: $2,341,600Liabilities 2016: $173,465Net Assets 2016: $2,168,1352016Assets 2017: $2,318,394Liabilities 2017: $59,223Net Assets 2017: $2,259,1712017Assets 2018: $2,389,240Liabilities 2018: $98,612Net Assets 2018: $2,290,6282018Assets 2019: $2,452,791Liabilities 2019: $75,648Net Assets 2019: $2,377,1432019Assets 2020: $2,733,223Liabilities 2020: $126,369Net Assets 2020: $2,606,8542020Assets 2021: $2,821,480Liabilities 2021: $12,764Net Assets 2021: $2,808,7162021Assets 2022: $2,694,595Liabilities 2022: $13,584Net Assets 2022: $2,681,0112022Assets 2023: $2,975,851Liabilities 2023: $10,236Net Assets 2023: $2,965,6152023Assets 2024: $2,901,701Liabilities 2024: $10,934Net Assets 2024: $2,890,7672024

Highlighted filing

2017

Assets$2,318,394
Liabilities$59,223
Net Assets$2,259,171
Open 2017 Filing

Operations Trend

Revenue Growth33rd percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $738,7982011Expenses 2012: $764,8482012Revenue 2013: $826,676Expenses 2013: $801,055Net Income 2013: $25,6212013Revenue 2014: $925,004Expenses 2014: $788,633Net Income 2014: $136,3712014Revenue 2015: $823,855Expenses 2015: $895,233Net Income 2015: -$71,3782015Revenue 2016: $995,997Expenses 2016: $909,871Net Income 2016: $86,1262016Revenue 2017: $993,639Expenses 2017: $920,882Net Income 2017: $72,7572017Revenue 2018: $1,054,575Expenses 2018: $1,042,436Net Income 2018: $12,1392018Revenue 2019: $1,033,595Expenses 2019: $991,110Net Income 2019: $42,4852019Revenue 2020: $1,225,942Expenses 2020: $1,040,071Net Income 2020: $185,8712020Revenue 2021: $1,586,131Expenses 2021: $1,405,369Net Income 2021: $180,7622021Revenue 2022: $1,294,926Expenses 2022: $1,462,191Net Income 2022: -$167,2652022Revenue 2023: $1,509,905Expenses 2023: $1,247,916Net Income 2023: $261,9892023Revenue 2024: $1,361,489Expenses 2024: $1,498,967Net Income 2024: -$137,4782024

Highlighted filing

2017

Revenue$993,639
Expenses$920,882
Net Income$72,757
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 21, 2018
Return Version
2017v2.3
Gross Receipts
$1,257,419
Mission and Program Overview

Mission

CEMETERY

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,168,135$2,259,171▲ $91,036
Investments in Publicly Traded Securities$1,254,935$1,292,887▲ $37,952
Land, Buildings, and Equipment, Net$696,373$600,420▼ $95,953
Savings and Temporary Cash Investments$269,492$293,772▲ $24,280
Cash and Non-Interest-Bearing Accounts$100,668$121,134▲ $20,466
Prepaid Expenses and Deferred Charges$9,124--
Intangible Assets$2,205$1,698▼ $507
Total Assets$2,341,600$2,318,394▼ $23,206
Other Assets Total$8,803$8,483▼ $320
Liabilities
Mortgage Notes Payable Secured by Investment Property$169,051$54,809▼ $114,242
Other Liabilities$4,414$4,414→ $0
Total Liabilities$173,465$59,223▼ $114,242
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,168,135$2,259,171▲ $91,036
Total Liabilities and Net Assets / Fund Balance$2,341,600$2,318,394▼ $23,206

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$261,323$207,047$468,370
Land$322,815-$322,815
Other Land Buildings$160$265,978$266,138
Leasehold Improvements$13,648$156,154$169,802
Equipment$2,474$95,376$97,850
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Pam RosenbaumPresident-$115,764$32,244$148,008
Michael BramsonVice-pres-$123,012$24,612$147,624
Jay BramsonTrusteePT-$65,040$65,040
Matthew BramsonTrusteePT$900$600$1,500
Alan RosenbaumSecretary-$900$600$1,500
Jonathan BramsonTreasurer-$595$595$1,190
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$965,395
Investment Income
$50,810
Other Revenue
$-22,566
Change in Net Assets
$72,757
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$685,945
Other Expenses$234,937
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$324,833
Current Officers, Directors, Trustees, and Key Employees---$236,976
All Other Expenses---$100,899
Pension Plan Contributions---$48,060
Payroll Taxes---$47,356
Other Employee Benefits---$28,720
Other Expenses---$16,901
Occupancy---$16,500
Insurance---$16,455
Fees for Service Investment Mgmnt Fees---$7,147
Depreciation Depletion---$4,331
Fees for Services Accounting---$4,070
Fees for Services Legal---$852
Office Expenses---$466
Total Functional Expenses$0$0$0$920,882
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
See Schedule O and Schedule R--No-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Security Deposits$4,414
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
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 2

“Michael bramson pam rosenbaum vice pres president brother-sister”

Form 990, Page 6, Part VI, Line 7A

“STOCKHOLDERS”

Form 990, Page 6, Part VI, Line 9

“Jay bramson 13228 verdun dr palm beach gardens, fl 33410 jonathan bramson 3232 candlewood rd torrence, ca 90505 alan rosenbaum 19214 lomond blvd shaker hts, oh 44122”

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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Evergreen Memorial Park Association
EIN
34-0210384
Address
529 EAST WASHINGTON STREET, CHAGRIN FALLS, OH 44022

Signing Officer

Name
Pam Rosenbaum
Title
President
Phone
4402476961
Signed
2018-06-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pam Rosenbaum
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
0
Employees
11

Preparer

Firm
Kelman Moses Seifert & Hartstein Inc
Address
2000 AUBURN DR STE 420, BEACHWOOD, OH 44122
Preparer
Mitchell S Seifert CPA
Phone
2163787770
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“CEMETERY”

Form 990, Part IX, Line 24E

“Equipment repairs 15,375 0 0 landscaping 11,946 0 0 fuel 11,179 0 0 utilities 11,002 0 0 bank charges 10,367 0 0 vaults 10,012 0 0 small equipment purchases 4,340 0 0 trustee fees 4,195 0 0 traffic control 3,500 0 0 payroll services 3,217 0 0 alarm and security 1,963 0 0 markers and bolts 1,528 0 0 promotion 1,407 0 0 golf car repairs 1,343 0 0 computer 1,252 0 0 sales tax 1,230 0 0 postage 1,098 0 0 equipment rental 1,055 0 0 house repairs 972 0 0 association dues 758 0 0 subscriptions and journal 713 0 0 truck and auto 654 0 0 taxes - real estate 630 0 0 commissions 344 0 0 vases 302 0 0 advertising 192 0 0 uniforms 141 0 0 entertainment 109 0 0 licenses and permits 75 0 0 total 100,899 0 0”

Form 990, Part XI, Line 9

“Change in pre-need reserves 18,279 change in preneed reserves 0 total 18,279”

Raw XML Appendix350 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/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0SEE SCHEDULE O AND SCHEDULE R
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CEMETERY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MICHAEL BRAMSON PAM ROSENBAUM VICE PRES PRESIDENT BROTHER-SISTER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2STOCKHOLDERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3JAY BRAMSON 13228 VERDUN DR PALM BEACH GARDENS, FL 33410 JONATHAN BRAMSON 3232 CANDLEWOOD RD TORRENCE, CA 90505 ALAN ROSENBAUM 19214 LOMOND BLVD SHAKER HTS, OH 44122
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6EQUIPMENT REPAIRS 15,375 0 0 LANDSCAPING 11,946 0 0 FUEL 11,179 0 0 UTILITIES 11,002 0 0 BANK CHARGES 10,367 0 0 VAULTS 10,012 0 0 SMALL EQUIPMENT PURCHASES 4,340 0 0 TRUSTEE FEES 4,195 0 0 TRAFFIC CONTROL 3,500 0 0 PAYROLL SERVICES 3,217 0 0 ALARM AND SECURITY 1,963 0 0 MARKERS AND BOLTS 1,528 0 0 PROMOTION 1,407 0 0 GOLF CAR REPAIRS 1,343 0 0 COMPUTER 1,252 0 0 SALES TAX 1,230 0 0 POSTAGE 1,098 0 0 EQUIPMENT RENTAL 1,055 0 0 HOUSE REPAIRS 972 0 0 ASSOCIATION DUES 758 0 0 SUBSCRIPTIONS AND JOURNAL 713 0 0 TRUCK AND AUTO 654 0 0 TAXES - REAL ESTATE 630 0 0 COMMISSIONS 344 0 0 VASES 302 0 0 ADVERTISING 192 0 0 UNIFORMS 141 0 0 ENTERTAINMENT 109 0 0 LICENSES AND PERMITS 75 0 0 TOTAL 100,899 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CHANGE IN PRE-NEED RESERVES 18,279 CHANGE IN PRENEED RESERVES 0 TOTAL 18,279
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02341600
IRS990/TotalAssetsEOYAmt02318394
IRS990/TotalAssetsGrp/BOYAmt02341600
IRS990/TotalAssetsGrp/EOYAmt02318394
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0920882
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0173465
IRS990/TotalLiabilitiesEOYAmt059223
IRS990/TotalLiabilitiesGrp/BOYAmt0173465
IRS990/TotalLiabilitiesGrp/EOYAmt059223
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02168135
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02259171
IRS990/TotalOtherCompensationAmt065040
IRS990/TotalOtherProgSrvcExpenseAmt0920882
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0595
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0595
IRS990/TotalProgramServiceExpensesAmt0920882
IRS990/TotalProgramServiceRevenueAmt0965395
IRS990/TotalReportableCompFromOrgAmt0241171
IRS990/TotalRevenueGrp/ExclusionAmt041363
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0952276
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0993639
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02341600
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02318394
IRS990/TotReportableCompRltdOrgAmt058651
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt019214 LOMOND BLVD
IRS990/USAddress/CityNm0SHAKER HTS
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd044122
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAM ROSENBAUM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04402476961
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-06-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EVERGREEN MEMORIAL PARK ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0EVER
ReturnHeader/Filer/EIN0340210384
ReturnHeader/Filer/USAddress/AddressLine1Txt0529 EAST WASHINGTON STREET
ReturnHeader/Filer/USAddress/CityNm0CHAGRIN FALLS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044022
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0E14A466EA39D0DF64AD3B9EF742C7A335A840B88
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0E14A466EA39D0DF64AD3B9EF742C7A335A840B88
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0207.58.214.162
ReturnHeader/FilingSecurityInformation/IPDt02018-06-28
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm009:59:47
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0331072583
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KELMAN MOSES SEIFERT & HARTSTEIN INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02000 AUBURN DR STE 420
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEACHWOOD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044122
ReturnHeader/PreparerPersonGrp/PhoneNum02163787770
ReturnHeader/PreparerPersonGrp/PreparationDt02018-06-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MITCHELL S SEIFERT CPA
ReturnHeader/ReturnTs02018-06-28T10:59:47-04:00
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
$2,318,394
Liabilities
$59,223
Net assets
$2,259,171
Revenue
$993,639
Expenses
$920,882
Net income
$72,757
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.90$0.01$2.89$1.36$1.50$0.14
2023Detailed filing. Detailed filing data is available for this year.$2.98$0.01$2.97$1.51$1.25$0.26
2022Detailed filing. Detailed filing data is available for this year.$2.69$0.01$2.68$1.29$1.46$0.17
2021Detailed filing. Detailed filing data is available for this year.$2.82$0.01$2.81$1.59$1.41$0.18
2020Detailed filing. Detailed filing data is available for this year.$2.73$0.13$2.61$1.23$1.04$0.19
2019Detailed filing. Detailed filing data is available for this year.$2.45$0.08$2.38$1.03$0.99$0.04
2018Detailed filing. Detailed filing data is available for this year.$2.39$0.10$2.29$1.05$1.04$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.32$0.06$2.26$0.99$0.92$0.07
2016Detailed filing. Detailed filing data is available for this year.$2.34$0.17$2.17$1.00$0.91$0.09
2015Detailed filing. Detailed filing data is available for this year.$2.32$0.26$2.06$0.82$0.90$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.48$0.37$2.11$0.93$0.79$0.14
2013Detailed filing. Detailed filing data is available for this year.$2.33$0.40$1.93$0.83$0.80$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.31$0.43$1.88$0.76
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.25$0.46$1.79$0.74