Civic Intelligence

Washington Park Cemetery Association Inc

EIN 35-0980393 • 501(c)13 • Indianapolis, IN

View Organization Page

Profile

Washington park cemetery association, inc. Provides burial services at seven locations in indiana. The association operates for the benefit of lot and crypt owners.

2020 Montcalm StreetIndianapolis, IN 46202

www.washingtonparkcemetery.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

67th percentile

0.38x

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

$50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

1.79x

Higher debt load relative to revenue than 84% of similar nonprofits.

$50M-$100M nonprofits • Source year 2024

Net Margin

50th percentile

6.1%

Higher net margin than 50% of similar nonprofits.

$50M-$100M nonprofits • Source year 2024

Top Officer Pay

17th percentile

$5,000

Higher top officer pay than 17% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

$50M-$100M nonprofits • Source year 2024

Asset Growth

62nd percentile

8.3%

Faster asset growth than 62% of similar nonprofits.

$50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

74th percentile

28%

Faster revenue growth than 74% of similar nonprofits.

$50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets67th percentile

Assets

Up

$63,809,287

Up $4,887,645 (+8.3%) from 2023

Liabilities

Up

$24,258,370

Up $3,115,245 (+15%) from 2023

Net Assets

Up

$39,550,917

Up $1,772,400 (+4.7%) from 2023

Operations
Liabilities / Revenue84th percentileNet Margin50th percentile

Revenue

Up

$13,549,393

Up $3,000,762 (+28%) from 2023

Expenses

Up

$12,724,733

Up $685,436 (+5.7%) from 2023

Net Income

Up

$824,660

Up $2,315,326 (+155%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth62nd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80M$60M$40M$20M$0Assets 2010: $43,565,638Liabilities 2010: $13,858,415Net Assets 2010: $29,707,2232010Assets 2011: $42,439,783Liabilities 2011: $14,198,284Net Assets 2011: $28,241,4992011Assets 2012: $41,238,158Liabilities 2012: $11,378,289Net Assets 2012: $29,859,8692012Assets 2013: $42,754,193Liabilities 2013: $11,734,125Net Assets 2013: $31,020,0682013Assets 2014: $44,200,748Liabilities 2014: $12,320,288Net Assets 2014: $31,880,4602014Assets 2015: $46,010,920Liabilities 2015: $13,939,264Net Assets 2015: $32,071,6562015Assets 2016: $47,074,122Liabilities 2016: $14,742,984Net Assets 2016: $32,331,1382016Assets 2017: $50,035,222Liabilities 2017: $15,006,344Net Assets 2017: $35,028,8782017Assets 2018: $49,185,956Liabilities 2018: $14,903,933Net Assets 2018: $34,282,0232018Assets 2019: $49,942,196Liabilities 2019: $12,670,120Net Assets 2019: $37,272,0762019Assets 2020: $52,454,533Liabilities 2020: $13,204,671Net Assets 2020: $39,249,8622020Assets 2021: $57,549,845Liabilities 2021: $15,862,197Net Assets 2021: $41,687,6482021Assets 2022: $56,494,127Liabilities 2022: $17,638,394Net Assets 2022: $38,855,7332022Assets 2023: $58,921,642Liabilities 2023: $21,143,125Net Assets 2023: $37,778,5172023Assets 2024: $63,809,287Liabilities 2024: $24,258,370Net Assets 2024: $39,550,9172024

Highlighted filing

2024

Assets$63,809,287
Liabilities$24,258,370
Net Assets$39,550,917
Open 2024 Filing

Operations Trend

Revenue Growth74th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $8,021,6482010Expenses 2011: $7,680,9662011Expenses 2012: $8,192,2922012Revenue 2013: $7,986,580Expenses 2013: $8,377,078Net Income 2013: -$390,4982013Revenue 2014: $8,889,070Expenses 2014: $8,115,329Net Income 2014: $773,7412014Revenue 2015: $9,255,205Expenses 2015: $8,252,415Net Income 2015: $1,002,7902015Revenue 2016: $8,558,495Expenses 2016: $8,338,649Net Income 2016: $219,8462016Revenue 2017: $10,769,507Expenses 2017: $8,741,509Net Income 2017: $2,027,9982017Revenue 2018: $9,390,224Expenses 2018: $8,852,956Net Income 2018: $537,2682018Revenue 2019: $9,576,879Expenses 2019: $9,498,501Net Income 2019: $78,3782019Revenue 2020: $10,429,736Expenses 2020: $9,929,553Net Income 2020: $500,1832020Revenue 2021: $13,115,645Expenses 2021: $11,089,171Net Income 2021: $2,026,4742021Revenue 2022: $13,357,789Expenses 2022: $12,047,126Net Income 2022: $1,310,6632022Revenue 2023: $10,548,631Expenses 2023: $12,039,297Net Income 2023: -$1,490,6662023Revenue 2024: $13,549,393Expenses 2024: $12,724,733Net Income 2024: $824,6602024

Highlighted filing

2024

Revenue$13,549,393
Expenses$12,724,733
Net Income$824,660
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$63,809,287
Liabilities
$24,258,370
Net assets
$39,550,917
Revenue
$13,549,393
Expenses
$12,724,733
Net income
$824,660
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$63.8$24.3$39.6$13.5$12.7$0.82
2023Detailed filing. Detailed filing data is available for this year.$58.9$21.1$37.8$10.5$12.0$1.49
2022Detailed filing. Detailed filing data is available for this year.$56.5$17.6$38.9$13.4$12.0$1.31
2021Detailed filing. Detailed filing data is available for this year.$57.5$15.9$41.7$13.1$11.1$2.03
2020Detailed filing. Detailed filing data is available for this year.$52.5$13.2$39.2$10.4$9.93$0.50
2019Detailed filing. Detailed filing data is available for this year.$49.9$12.7$37.3$9.58$9.50$0.08
2018Detailed filing. Detailed filing data is available for this year.$49.2$14.9$34.3$9.39$8.85$0.54
2017Detailed filing. Detailed filing data is available for this year.$50.0$15.0$35.0$10.8$8.74$2.03
2016Detailed filing. Detailed filing data is available for this year.$47.1$14.7$32.3$8.56$8.34$0.22
2015Detailed filing. Detailed filing data is available for this year.$46.0$13.9$32.1$9.26$8.25$1.00
2014Detailed filing. Detailed filing data is available for this year.$44.2$12.3$31.9$8.89$8.12$0.77
2013Detailed filing. Detailed filing data is available for this year.$42.8$11.7$31.0$7.99$8.38$0.39
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$41.2$11.4$29.9$8.19
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.4$14.2$28.2$7.68
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$43.6$13.9$29.7$8.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 28, 2025
Return Version
2024v5.0
Gross Receipts
$24,541,106
Mission and Program Overview

Mission

Washington park cemetery association, inc. Provides burial services at seven locations in indiana. The association operates for the benefit of lot and crypt owners.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$17,444,832$17,406,048▼ $38,784
Land, Buildings, and Equipment, Net$13,164,438$12,751,055▼ $413,383
Inventories for Sale or Use$9,232,146$9,921,019▲ $688,873
Accounts Receivable$5,411,534$9,390,542▲ $3,979,008
Investments Other Securities$1,300,000$1,300,000→ $0
Savings and Temporary Cash Investments$897,190$1,170,618▲ $273,428
Prepaid Expenses and Deferred Charges$30,067$98,348▲ $68,281
Cash and Non-Interest-Bearing Accounts$2,350$2,300▼ $50
Total Assets$58,921,642$63,809,287▲ $4,887,645
Other Assets Total$11,439,085$11,769,357▲ $330,272
Liabilities
Deferred Revenue$13,044,936$14,901,964▲ $1,857,028
Other Liabilities$7,629,855$8,761,728▲ $1,131,873
Accounts Payable and Accrued Expenses$468,334$594,678▲ $126,344
Total Liabilities$21,143,125$24,258,370▲ $3,115,245
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$37,778,517$39,550,917▲ $1,772,400
Total Net Assets Fund Balance$37,778,517$39,550,917▲ $1,772,400
Total Liabilities and Net Assets / Fund Balance$58,921,642$63,809,287▲ $4,887,645

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,066,796$5,835,204-
Land$1,333,646--
Equipment$972,561$5,311,932-
Leasehold Improvements$1,378,052$4,345,443-
Other Assets Org$374,994--
Compensation and Service Providers
Top Officer Pay17th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Bruce W BuchananDirectorPT$5,000$5,000
Theodore E Mau IvPresidentPT$5,000$5,000
John SnellDirectorPT$5,000$5,000
Andrew BuchananTreasurer/sePT$5,000$5,000
Shawn SpenceDirectorPT$5,000$5,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$1,439,834
Other Revenue
$12,109,559
Change in Net Assets
$824,660

Audited Revenue Reconciliation

Revenue per Audited Statements
$13,549,393
Revenue Not Reported on Form 990
$947,740
Total Revenue per Audited Statements
$14,497,133
Total Revenue per Form 990
$13,549,393
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$12,724,733
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Advertising---$1,862,194
Occupancy---$1,817,499
Depreciation Depletion---$1,000,243
Office Expenses---$381,915
Interest---$362,119
Insurance---$298,476
Information Technology---$204,107
All Other Expenses---$183,148
Fees for Services Other---$127,809
Fees for Service Investment Mgmnt Fees---$109,394
Other Expenses---$85,617
Travel---$80,249
Fees for Services Accounting---$68,340
Fees for Services Legal---$3,785
Total Functional Expenses$0$0$0$12,724,733

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$12,724,733
Total Expenses per Audited Statements$12,724,733
Total Expenses per Form 990$12,724,733
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
Buchanan Group IncBrother/sisterShared CostNo-
Flanner Buchanan IncBrother/sisterCommissionsNo-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Note Payable - Imcu$3,774,908
Line of Credit - Forum$2,400,000
Note Payable - Citizens State Bank$1,660,207
Accrued Expenses$273,236
Accrued Payroll & Related Liabilitie$266,655
Commissions Payable$155,970
Customer Deposits$91,006
Endowment Care Fund Contingency$82,748
Accrued Sales & Property Taxes$47,959
Accrued Interest$9,039
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
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
Yes
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

“Andrew buchanan treas/sec son bruce buchanan director son”

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

“The form 990 will be provided through email to each director for approval prior to filing with the internal revenue service.”

Form 990, Page 6, Part VI, Line 12C

“The corporation consistently enforces compliance with the conflict of interest policy by it being continuously monitored by the board of directors and discussed at board meetings. If conflicts arise prior to a meeting, they are reviewed and discussed among the board of directors through virtual meetings.”

Form 990, Page 6, Part VI, Line 19

“The corporation makes its governing documents, conflict of interest policy, and financial statements available to the public upon request by mail or telephone.”

Filing and Contact Details

Filer

Filer Name
Washington Park Cemetery
EIN
35-0980393
Phone
3173962500
Address
2020 MONTCALM STREET, INDIANAPOLIS, IN 46202

Signing Officer

Name
Theodore E Mau Iv
Title
President
Phone
3173962524
Signed
2025-08-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Theodore E Mau Iv
Formed
1955
Legal Domicile
In
Voting Board Members
5
Independent Board Members
2
Employees
0

Preparer

Firm
L M Henderson & Company Llp
Address
450 E 96TH ST STE 200, INDIANAPOLIS, IN 46240-3797
Preparer
James J Cline
Phone
3175661000
Supplemental Narrative

Additional Explanations

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

“Washington park cemetery association, inc. Provides burial services at seven locations in indiana. The association operates for the benefit of lot and crypt owners.”

Form 990, Part XI

“Line 5: other changes in net assets or fund balances: net unrealized gain on investments: 947,740 total other changes in net assets or fund balances: 947,740”

Raw XML AppendixShowing 400 of 461 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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IRS990ScheduleD/OtherAssetsOrgGrp/Desc2INSTALLMENT CONTRACTS RECEIVABLE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3INVESTMENT IN SUBSIDIARY
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4CONSTRUCTION IN PROGRESS
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2NOTE PAYABLE - CITIZENS STATE BANK
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4ACCRUED PAYROLL & RELATED LIABILITIE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5COMMISSIONS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6CUSTOMER DEPOSITS
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc8ACCRUED SALES & PROPERTY TAXES
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IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1FLANNER BUCHANAN INC
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0WASHINGTON PARK CEMETERY ASSOCIATION, INC. PROVIDES BURIAL SERVICES AT SEVEN LOCATIONS IN INDIANA. THE ASSOCIATION OPERATES FOR THE BENEFIT OF LOT AND CRYPT OWNERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANDREW BUCHANAN TREAS/SEC SON BRUCE BUCHANAN DIRECTOR SON
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 WILL BE PROVIDED THROUGH EMAIL TO EACH DIRECTOR FOR APPROVAL PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CORPORATION CONSISTENTLY ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY IT BEING CONTINUOUSLY MONITORED BY THE BOARD OF DIRECTORS AND DISCUSSED AT BOARD MEETINGS. IF CONFLICTS ARISE PRIOR TO A MEETING, THEY ARE REVIEWED AND DISCUSSED AMONG THE BOARD OF DIRECTORS THROUGH VIRTUAL MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE CORPORATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST BY MAIL OR TELEPHONE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5LINE 5: OTHER CHANGES IN NET ASSETS OR FUND BALANCES: NET UNREALIZED GAIN ON INVESTMENTS: 947,740 TOTAL OTHER CHANGES IN NET ASSETS OR FUND BALANCES: 947,740
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 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt2MORTUARY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt3MORTUARY
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1BUCHANAN GROUP INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt2FLANNER & BUCHANAN INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt3BUCHANAN 1881 LLC
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