Civic Intelligence

Riverside Cemetery Association

990 • Fiscal year 2016 • EIN 34-0492290

Oct 01, 2015 to Sep 30, 2016 • Filed on Feb 13, 2017

3607 Pearl RoadCleveland, OH 44109

(216) 351-4800

Siviq Scores

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

Liabilities / Assets

82nd percentile

0.06x

Higher debt load relative to assets than 82% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

83rd percentile

0.42x

Higher debt load relative to revenue than 83% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Net Margin

47th percentile

10%

Higher net margin than 47% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

64th percentile

$5,680

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Asset Growth

82nd percentile

7.1%

Faster asset growth than 82% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

68th percentile

13%

Faster revenue growth than 68% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$4,913,394

Up $327,799 (+7.1%) from 2015

Net Assets

Up

$4,613,959

Up $301,907 (+7.0%) from 2015

Liabilities

Up

$299,435

Up $25,892 (+9.5%) from 2015

Revenue

Up

$709,437

Up $80,801 (+13%) from 2015

Expenses

Down

$636,217

Down $39,651 (-5.9%) from 2015

Net Income

Up

$73,220

Up $120,452 (+255%) from 2015

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2013: $4,609,429Liabilities 2013: $226,428Net Assets 2013: $4,383,0012013Assets 2014: $4,831,133Liabilities 2014: $252,526Net Assets 2014: $4,578,6072014Assets 2015: $4,585,595Liabilities 2015: $273,543Net Assets 2015: $4,312,0522015Assets 2016: $4,913,394Liabilities 2016: $299,435Net Assets 2016: $4,613,9592016Assets 2017: $5,278,359Liabilities 2017: $340,198Net Assets 2017: $4,938,1612017Assets 2018: $5,459,171Liabilities 2018: $348,086Net Assets 2018: $5,111,0852018Assets 2019: $5,543,566Liabilities 2019: $397,576Net Assets 2019: $5,145,9902019Assets 2020: $5,752,077Liabilities 2020: $422,952Net Assets 2020: $5,329,1252020Assets 2021: $6,658,632Liabilities 2021: $476,031Net Assets 2021: $6,182,6012021Assets 2022: $5,707,973Liabilities 2022: $516,307Net Assets 2022: $5,191,6662022Assets 2023: $5,997,200Liabilities 2023: $540,524Net Assets 2023: $5,456,6762023Assets 2024: $6,855,921Liabilities 2024: $585,766Net Assets 2024: $6,270,1552024

Highlighted filing

2016

Assets$4,913,394
Liabilities$299,435
Net Assets$4,613,959

Operations Trend

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

$1.5M$1.0M$500K$0-$500KExpenses 2013: $623,2922013Revenue 2014: $829,845Expenses 2014: $652,291Net Income 2014: $177,5542014Revenue 2015: $628,636Expenses 2015: $675,868Net Income 2015: -$47,2322015Revenue 2016: $709,437Expenses 2016: $636,217Net Income 2016: $73,2202016Revenue 2017: $840,612Expenses 2017: $703,950Net Income 2017: $136,6622017Revenue 2018: $845,915Expenses 2018: $692,693Net Income 2018: $153,2222018Revenue 2019: $765,109Expenses 2019: $684,228Net Income 2019: $80,8812019Revenue 2020: $818,589Expenses 2020: $758,839Net Income 2020: $59,7502020Revenue 2021: $1,274,872Expenses 2021: $770,837Net Income 2021: $504,0352021Revenue 2022: $993,676Expenses 2022: $938,812Net Income 2022: $54,8642022Revenue 2023: $901,158Expenses 2023: $978,938Net Income 2023: -$77,7802023Revenue 2024: $995,466Expenses 2024: $931,845Net Income 2024: $63,6212024

Highlighted filing

2016

Revenue$709,437
Expenses$636,217
Net Income$73,220
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Feb 13, 2017
Return Version
2015v3.0
Gross Receipts
$1,952,980
Mission and Program Overview

Mission

To provide a cemetery which will meet greater cleveland's needs for 200 or more years and to always provide the highest quality maintenance and care of the grounds while allowing families to remember departed members in their preferred manner.

Cemetery and all incidental operations

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,531,718$3,748,790▲ $217,072
Land, Buildings, and Equipment, Net$688,653$704,044▲ $15,391
Savings and Temporary Cash Investments$266,523$327,969▲ $61,446
Accounts Receivable$91,562$122,670▲ $31,108
Cash and Non-Interest-Bearing Accounts$4,988$7,694▲ $2,706
Inventories for Sale or Use$1,250$1,326▲ $76
Prepaid Expenses and Deferred Charges$901$901→ $0
Total Assets$4,585,595$4,913,394▲ $327,799
Liabilities
Deferred Revenue$258,713$286,707▲ $27,994
Accounts Payable and Accrued Expenses$11,186$12,728▲ $1,542
Mortgage Notes Payable Secured by Investment Property$3,644--
Total Liabilities$273,543$299,435▲ $25,892
Net Assets / Fund Balance
Unrestricted Net Assets$2,348,140$2,575,716▲ $227,576
Permanently Rstr Net Assets$1,963,912$2,038,243▲ $74,331
Total Net Assets Fund Balance$4,312,052$4,613,959▲ $301,907
Total Liabilities and Net Assets / Fund Balance$4,585,595$4,913,394▲ $327,799

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$181,129$342,562$523,691
Equipment$32,497$349,225$381,722
Leasehold Improvements$224,054$134,981$359,035
Land$266,364-$266,364

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$1,963,912$38,498▲ $35,833-$2,038,243
2014$1,934,646$29,266--$1,963,912
2013$1,906,751$27,895--$1,934,646
2012$1,863,397$43,354--$1,906,751
2011$1,836,667$26,730--$1,863,397
Compensation and Service Providers

Employees

NameTitleBaseTotal
William HalleySecretary, Treasurer$5,680$5,680

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$32,806
Program Service Revenue
$330,524
Investment Income
$86,987
Other Revenue
$259,120
Change in Net Assets
$73,220

Audited Revenue Reconciliation

Revenue per Audited Statements
$709,437
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$228,687
Total Revenue per Audited Statements
$938,124
Total Revenue per Form 990
$709,437
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$339,498
Other Expenses$296,719
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$168,807$97,062-$265,869
Depreciation Depletion$18,456$32,247-$50,703
Other Employee Benefits$18,334$16,259-$34,593
Payroll Taxes$15,919$14,116-$30,035
Fees for Service Investment Mgmnt Fees-$24,153-$24,153
Insurance-$19,047-$19,047
Office Expenses-$17,535-$17,535
Occupancy$15,494--$15,494
All Other Expenses$7,957$4,615-$12,572
Other Expenses$15,054$9,092-$9,092
Current Officers, Directors, Trustees, and Key Employees-$9,001-$9,001
Advertising-$7,424-$7,424
Fees for Services Accounting-$6,070-$6,070
Fees for Services Legal-$380-$380
Total Functional Expenses$379,216$257,001$0$636,217

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$636,217
Total Expenses per Audited Statements$636,217
Total Expenses per Form 990$636,217
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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, Part VI, Section A, Line 2

William halley and scott halley have a family relationship.

Form 990, Part VI, Section B, Line 11

The treasurer reviews the 990 for completeness and accuracy and files the return after all members of the board are given a copy of the form 990.

Form 990, Part VI, Section C, Line 18

The association will furnish a copy of the 990, it's governing documents and financial statements to the public upon request.

Form 990, Part VI, Section C, Line 19

The association will provide photocopies of the requested documents if needed. Copies of the governing documents and financial statements are kept at the main office and will be provided to the public upon request.

Filing and Contact Details

Filer

Filer Name
Riverside Cemetery Association
EIN
34-0492290
Phone
2163514800
Address
3607 PEARL ROAD, CLEVELAND, OH 44109

Signing Officer

Name
Gregory Kapcar
Title
General Manager
Phone
2163514800
Signed
2017-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Halley
Formed
1976
Legal Domicile
Oh
Voting Board Members
9
Independent Board Members
8
Employees
12
Volunteers
0

Preparer

Firm
Hobe & Lucas Cpas
Address
4807 ROCKSIDE ROAD 510, INDEPENDENCE, OH 44131
Preparer
William F Wildenheim
Phone
2165248900
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The organization has not changed its oversight process or selection process during the year.

Financial Statement Notes

PART V, LINE 4:

The organization's endowment funds are to provide special maintenance services for the owners and heirs of the graves not covered through the general perpetual maintenance of the grounds. The amount intended to provide annual income to cover such special maintenance services is contributed by grave lot owners and is maintained in a separate account. New endowments are added to the fund principal.

PART X, LINE 2:

The financial statements reflect only the association's tax positions that meet a "more likely than not" standard that, based on their technical merits, have a more than 50 percent likelihood of being sustained upon examination. The association did not recognize any interest or penalties on uncertain tax positions on the balance sheet for the years ended september 30, 2016 and 2015. The association's management has determined that no reasonably possible changes will be made over the next 12 months regarding their tax positions. Reporting periods ending prior to september 30, 2013 are no longer subject to examination by major taxing authorities.

Raw XML AppendixShowing 400 of 458 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt011186
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt012728
IRS990/AccountsReceivableGrp/BOYAmt091562
IRS990/AccountsReceivableGrp/EOYAmt0122670
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0CEMETERY AND ALL INCIDENTAL OPERATIONS
IRS990/AdvertisingGrp/ManagementAndGeneralAmt07424
IRS990/AdvertisingGrp/TotalAmt07424
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt04615
IRS990/AllOtherExpensesGrp/ProgramServicesAmt07957
IRS990/AllOtherExpensesGrp/TotalAmt012572
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0GREGORY KAPCAR
IRS990/BooksInCareOfDetail/PhoneNum02163514800
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03607 PEARL ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0CLEVELAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd044109
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt04988
IRS990/CashNonInterestBearingGrp/EOYAmt07694
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt09001
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt09001
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CostOfGoodsSoldAmt028506
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt032806
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt086987
IRS990/CYOtherExpensesAmt0296719
IRS990/CYOtherRevenueAmt0259120
IRS990/CYProgramServiceRevenueAmt0330524
IRS990/CYRevenuesLessExpensesAmt073220
IRS990/CYSalariesCompEmpBnftPaidAmt0339498
IRS990/CYTotalExpensesAmt0636217
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0709437
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0258713
IRS990/DeferredRevenueGrp/EOYAmt0286707
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt032247
IRS990/DepreciationDepletionGrp/ProgramServicesAmt018456
IRS990/DepreciationDepletionGrp/TotalAmt050703
IRS990/Desc0BURIAL AND MAINTENANCE OF CEMETERY GROUNDS AND EQUIPMENT
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt012
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/ExpenseAmt0379216
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt06070
IRS990/FeesForServicesAccountingGrp/TotalAmt06070
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt0380
IRS990/FeesForServicesLegalGrp/TotalAmt0380
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt024153
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt024153
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt24.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt70.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0SCOTT HALLEY
IRS990/Form990PartVIISectionAGrp/PersonNm1JAMES PACE
IRS990/Form990PartVIISectionAGrp/PersonNm2WILLIAM HALLEY
IRS990/Form990PartVIISectionAGrp/PersonNm3ELIZABETH CORNACHIONE
IRS990/Form990PartVIISectionAGrp/PersonNm4GARY GEDDES
IRS990/Form990PartVIISectionAGrp/PersonNm5RAYMOND PIANKA
IRS990/Form990PartVIISectionAGrp/PersonNm6DON KUSCHEL
IRS990/Form990PartVIISectionAGrp/PersonNm7CHRIS SCHENKENBERGER
IRS990/Form990PartVIISectionAGrp/PersonNm8MARK SCHMITZER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt25680
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY, TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01976
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt05149
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01220186
IRS990/GrossReceiptsAmt01952980
IRS990/GrossSalesOfInventoryAmt0287626
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt019047
IRS990/InsuranceGrp/TotalAmt019047
IRS990/InventoriesForSaleOrUseGrp/BOYAmt01250
IRS990/InventoriesForSaleOrUseGrp/EOYAmt01326
IRS990/InvestmentIncomeGrp/ExclusionAmt081838
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt081838
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt03531718
IRS990/InvestmentsPubTradedSecGrp/EOYAmt03748790
IRS990/IRPDocumentCnt01
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0826768
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0688653
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0704044
IRS990/LandBldgEquipCostOrOtherBssAmt01530812
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01215037
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROVIDE A CEMETERY WHICH WILL MEET GREATER CLEVELAND'S NEEDS FOR 200 OR MORE YEARS AND TO ALWAYS PROVIDE THE HIGHEST QUALITY MAINTENANCE AND CARE OF THE GROUNDS WHILE ALLOWING FAMILIES TO REMEMBER DEPARTED MEMBERS IN THEIR PREFERRED MANNER.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt03644
IRS990/NetAssetsOrFundBalancesBOYAmt04312052
IRS990/NetAssetsOrFundBalancesEOYAmt04613959
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt05149
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt05149
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0259120
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0259120
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0228687
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt015494
IRS990/OccupancyGrp/TotalAmt015494
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt017535
IRS990/OfficeExpensesGrp/TotalAmt017535
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt016259
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt018334
IRS990/OtherEmployeeBenefitsGrp/TotalAmt034593
IRS990/OtherExpensesGrp/Desc0LAWN MAINTENANCE
IRS990/OtherExpensesGrp/Desc1HARDWARE AND SUPPLIES
IRS990/OtherExpensesGrp/Desc2EQUIPMENT REPAIRS
IRS990/OtherExpensesGrp/Desc3SECURITY
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt09092
IRS990/OtherExpensesGrp/ProgramServicesAmt085965
IRS990/OtherExpensesGrp/ProgramServicesAmt133230
IRS990/OtherExpensesGrp/ProgramServicesAmt215054
IRS990/OtherExpensesGrp/TotalAmt085965
IRS990/OtherExpensesGrp/TotalAmt133230
IRS990/OtherExpensesGrp/TotalAmt215054
IRS990/OtherExpensesGrp/TotalAmt39092
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt097062
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0168807
IRS990/OtherSalariesAndWagesGrp/TotalAmt0265869
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014116
IRS990/PayrollTaxesGrp/ProgramServicesAmt015919
IRS990/PayrollTaxesGrp/TotalAmt030035
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt01963912
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt02038243
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0901
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0901
IRS990/PrincipalOfficerNm0WILLIAM HALLEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0812900
IRS990/ProgramServiceRevenueGrp/Desc0BURIALS,FOUNDATIONS,
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0330524
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0330524
IRS990/ProgSrvcAccomActy2Grp/Desc0SALES - GRAVES, WREATHS, MARKERS, CANISTERS, ETC
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0259120
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt010205
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0114493
IRS990/PYOtherExpensesAmt0297224
IRS990/PYOtherRevenueAmt0177177
IRS990/PYProgramServiceRevenueAmt0326761
IRS990/PYRevenuesLessExpensesAmt0-47232
IRS990/PYSalariesCompEmpBnftPaidAmt0378644
IRS990/PYTotalExpensesAmt0675868
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0628636
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt073220
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt032806
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0330524
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0266523
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0327969
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.00000
IRS990ScheduleD/BuildingsGrp/BookValueAmt0181129
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0342562
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0523691
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01963912
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt038498
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt02038243
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt035833
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01934646
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt029266
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01963912
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01906751
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt027895
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01934646
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01863397
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt043354
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01906751
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01836667
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt026730
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01863397
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt032497
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0349225
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0381722
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0636217
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0266364
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0266364
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0224054
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0134981
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0359035
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0228687
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt0228687
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0709437
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S ENDOWMENT FUNDS ARE TO PROVIDE SPECIAL MAINTENANCE SERVICES FOR THE OWNERS AND HEIRS OF THE GRAVES NOT COVERED THROUGH THE GENERAL PERPETUAL MAINTENANCE OF THE GROUNDS. THE AMOUNT INTENDED TO PROVIDE ANNUAL INCOME TO COVER SUCH SPECIAL MAINTENANCE SERVICES IS CONTRIBUTED BY GRAVE LOT OWNERS AND IS MAINTAINED IN A SEPARATE ACCOUNT. NEW ENDOWMENTS ARE ADDED TO THE FUND PRINCIPAL.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE FINANCIAL STATEMENTS REFLECT ONLY THE ASSOCIATION'S TAX POSITIONS THAT MEET A "MORE LIKELY THAN NOT" STANDARD THAT, BASED ON THEIR TECHNICAL MERITS, HAVE A MORE THAN 50 PERCENT LIKELIHOOD OF BEING SUSTAINED UPON EXAMINATION. THE ASSOCIATION DID NOT RECOGNIZE ANY INTEREST OR PENALTIES ON UNCERTAIN TAX POSITIONS ON THE BALANCE SHEET FOR THE YEARS ENDED SEPTEMBER 30, 2016 AND 2015. THE ASSOCIATION'S MANAGEMENT HAS DETERMINED THAT NO REASONABLY POSSIBLE CHANGES WILL BE MADE OVER THE NEXT 12 MONTHS REGARDING THEIR TAX POSITIONS. REPORTING PERIODS ENDING PRIOR TO SEPTEMBER 30, 2013 ARE NO LONGER SUBJECT TO EXAMINATION BY MAJOR TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0704044
IRS990ScheduleD/TotalExpensesPerForm990Amt0636217
IRS990ScheduleD/TotalRevenuePerForm990Amt0709437
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0938124
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0636217
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WILLIAM HALLEY AND SCOTT HALLEY HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TREASURER REVIEWS THE 990 FOR COMPLETENESS AND ACCURACY AND FILES THE RETURN AFTER ALL MEMBERS OF THE BOARD ARE GIVEN A COPY OF THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ASSOCIATION WILL FURNISH A COPY OF THE 990, IT'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ASSOCIATION WILL PROVIDE PHOTOCOPIES OF THE REQUESTED DOCUMENTS IF NEEDED. COPIES OF THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE KEPT AT THE MAIN OFFICE AND WILL BE PROVIDED TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd01
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0RIVERSIDE CEMETERY FOUNDATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0341680532
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 (C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0REHABILITATION AND MAINTENANCE OF HISTORIC STRUCTURES, LANDSCAPES, & ACCESS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt03607 PEARL ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CLEVELAND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd044109
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04585595
IRS990/TotalAssetsEOYAmt04913394
IRS990/TotalAssetsGrp/BOYAmt04585595
IRS990/TotalAssetsGrp/EOYAmt04913394
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt032806
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0257001
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0379216
IRS990/TotalFunctionalExpensesGrp/TotalAmt0636217
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0273543

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings