Civic Intelligence

Washington Park Cemetery Association Inc

990 • Fiscal year 2017 • EIN 35-0980393

Jan 01, 2017 to Dec 31, 2017 • Filed on Jun 27, 2018

600 East Ohio StreetIndianapolis, IN 46202

(317) 396-2500

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.30x

Higher debt load relative to assets than 53% of similar nonprofits.

2017 filings • $50M-$100M nonprofits • Source year 2017

Liabilities / Revenue

76th percentile

1.39x

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

2017 filings • $50M-$100M nonprofits • Source year 2017

Net Margin

75th percentile

19%

Higher net margin than 75% of similar nonprofits.

2017 filings • $50M-$100M nonprofits • Source year 2017

Top Officer Pay

52nd percentile

$287,523

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 2.7% of source-year revenue.

2017 filings • $50M-$100M nonprofits • Source year 2017

Asset Growth

55th percentile

6.3%

Faster asset growth than 55% of similar nonprofits.

2017 filings • $50M-$100M nonprofits • Annualized from 2016 to 2017

Revenue Growth

80th percentile

26%

Faster revenue growth than 80% of similar nonprofits.

2017 filings • $50M-$100M nonprofits • Annualized from 2016 to 2017

Assets

Up

$50,035,222

Up $2,961,100 (+6.3%) from 2016

Net Assets

Up

$35,028,878

Up $2,697,740 (+8.3%) from 2016

Liabilities

Up

$15,006,344

Up $263,360 (+1.8%) from 2016

Revenue

Up

$10,769,507

Up $2,211,012 (+26%) from 2016

Expenses

Up

$8,741,509

Up $402,860 (+4.8%) from 2016

Net Income

Up

$2,027,998

Up $1,808,152 (+822%) from 2016

Historical Trend

Balance Sheet Trend

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

$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

2017

Assets$50,035,222
Liabilities$15,006,344
Net Assets$35,028,878

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$10,769,507
Expenses$8,741,509
Net Income$2,027,998
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Jun 27, 2018
Return Version
2017v2.3
Gross Receipts
$17,410,421
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$10,445,097$12,429,934▲ $1,984,837
Land, Buildings, and Equipment, Net$9,447,473$9,284,735▼ $162,738
Inventories for Sale or Use$5,277,240$5,846,157▲ $568,917
Savings and Temporary Cash Investments$3,425,173$3,499,070▲ $73,897
Accounts Receivable$3,102,042$3,208,154▲ $106,112
Investments Other Securities$1,300,000$1,300,000→ $0
Prepaid Expenses and Deferred Charges$103,299$111,792▲ $8,493
Cash and Non-Interest-Bearing Accounts$1,750$1,650▼ $100
Total Assets$47,074,122$50,035,222▲ $2,961,100
Other Assets Total$13,972,048$14,353,730▲ $381,682
Liabilities
Deferred Revenue$12,171,254$12,605,067▲ $433,813
Mortgage Notes Payable Secured by Investment Property$1,784,258$1,648,435▼ $135,823
Other Liabilities$634,620$644,526▲ $9,906
Accounts Payable and Accrued Expenses$152,852$108,316▼ $44,536
Total Liabilities$14,742,984$15,006,344▲ $263,360
Net Assets / Fund Balance
Unrestricted Net Assets$32,331,138$35,028,878▲ $2,697,740
Total Net Assets Fund Balance$32,331,138$35,028,878▲ $2,697,740
Total Liabilities and Net Assets / Fund Balance$47,074,122$50,035,222▲ $2,961,100

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$6,307,480$4,294,250-
Land$1,333,646--
Equipment$896,862$4,673,836-
Leasehold Improvements$746,747$4,136,748-
Other Assets Org$374,994--
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Theodore E Mau IvSecretary/tr$1,500$219,824$221,324
Bruce W BuchananDirector$1,500$286,023$1,500
Gene SeasePresident$1,500-$1,500
John SnellDirector$1,500-$1,500
Shawn SpenceDirector$1,500-$1,500
Theodore E Mau IvSecretary/treasurer$1,500-$1,500
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$1,862,011
Other Revenue
$8,907,496
Change in Net Assets
$2,027,998

Audited Revenue Reconciliation

Revenue per Audited Statements
$10,769,507
Revenue Not Reported on Form 990
$669,742
Total Revenue per Audited Statements
$11,439,249
Total Revenue per Form 990
$10,769,507
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,390,784
Salaries, Compensation, and Employee Benefits$3,350,725
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$2,487,832
Advertising---$1,346,364
Depreciation Depletion---$690,826
Occupancy---$630,732
Other Employee Benefits---$476,542
All Other Expenses---$369,979
Payroll Taxes---$280,617
Insurance---$229,480
Office Expenses---$102,129
Pension Plan Contributions---$98,234
Information Technology---$93,573
Fees for Service Investment Mgmnt Fees---$93,406
Interest---$73,140
Other Expenses---$72,920
Travel---$8,109
Current Officers, Directors, Trustees, and Key Employees---$7,500
Total Functional Expenses$0$0$0$8,741,509

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$8,741,509
Total Expenses per Audited Statements$8,741,509
Total Expenses per Form 990$8,741,509
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
Flanner Buchanan IncBrother/sisterCommissionsNo$3,099,137
Buchanan Group IncBrother/sisterShared CostNo$1,320,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Endowment Care Fund Contingency$224,305
Accrued Payroll & Related Liabilitie$180,569
Accrued Expenses$138,587
Commissions Payable$53,698
Accrued Sales & Property Taxes$45,565
Customer Deposits$1,802
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
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
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 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
600 EAST OHIO STREET, INDIANAPOLIS, IN 46202

Signing Officer

Name
Theodore E Mau Iv
Title
Secretary/treasurer
Phone
3173962524
Signed
2018-06-27
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
3
Employees
114

Preparer

Firm
L M Henderson & Company Llp
Address
450 E 96TH ST STE 200, INDIANAPOLIS, IN 46240
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: 669,742 total other changes in net assets or fund balances: 669,742

Financial Statement Notes

Schedule D, Page 3, Part X

Management evaluates all significant tax positions that it takes. For the years ended december 31, 2017 and december 31, 2016 management does not believe that it has taken any tax positions that would require the recoding of any additional tax liability nor does it beleive that there are any unrealized tax benefits that would either increase or decrease within the next twelve months. The company recognizes interest and penalties, if any, related to unrecognized tax benefits in interest expense. No interest or penalties have been accrued or charged to expense as of december 31, 2017 or december 31, 2016. The federal and indiana income tax returns of the association and its subsidiary for 2016, 2015, and 2014 are subject to examination by the taxing authority, generally for a period of three years from the date the tax returns were filed.

Schedule D, Page 4, Part XIII

Part iii, line 4 - collections and relation to exempt purpose artwork acquired over the years decorates the buildings located at the cemetery sites in the indianapolis area.

Raw XML AppendixShowing 400 of 493 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/PrepaidExpensesDefrdChargesGrp/EOYAmt0111792
IRS990/PrincipalOfficerNm0THEODORE E MAU IV
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0WASHINGTON PARK CEMETERY ASSOCIATION, INC. PROVIDES BURIAL SERVICES AT SEVEN LOCATIONS IN INDIANA. THE ASSOCIATION OPERATES FOR THE BENEFIT OF LOT AND CRYPT OWNERS.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0679291
IRS990/PYOtherExpensesAmt05181425
IRS990/PYOtherRevenueAmt07879204
IRS990/PYRevenuesLessExpensesAmt0219846
IRS990/PYSalariesCompEmpBnftPaidAmt03157224
IRS990/PYTotalExpensesAmt08338649
IRS990/PYTotalRevenueAmt08558495
IRS990/ReconcilationRevenueExpnssAmt02027998
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/RentalIncomeOrLossGrp/RealAmt0159492
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03425173
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03499070
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ArtPublicExhibitionAmountsGrp/AssetsIncludedAmt0374994
IRS990ScheduleD/BuildingsGrp/BookValueAmt06307480
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04294250
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt010601730
IRS990ScheduleD/CollectionUsedOtherPurposesGrp/CollectionUsedOtherPurposesInd0X
IRS990ScheduleD/CollectionUsedOtherPurposesGrp/OtherPurposesDesc0DECORATING
IRS990ScheduleD/CollectionUsedPubExhibitionInd0X
IRS990ScheduleD/EquipmentGrp/BookValueAmt0896862
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04673836
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt05570698
IRS990ScheduleD/ExpensesSubtotalAmt08741509
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt01333646
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt01333646
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0746747
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt04136748
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt04883495
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0669742
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt04527558
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt13729207
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt22383614
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt31697015
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt41641342
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt5374994
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0LAND HELD FOR FUTURE USE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1INVESTMENT IN SUBSIDIARY
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2DEFERRED COMMISSION EXPENSE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3CONSTRUCTION IN PROGRESS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4INSTALLMENT CONTRACTS RECEIVABLE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc5ARTWORK
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0224305
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1180569
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2138587
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt353698
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt445565
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt51802
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ENDOWMENT CARE FUND CONTINGENCY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED PAYROLL & RELATED LIABILITIE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3COMMISSIONS PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4ACCRUED SALES & PROPERTY TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5CUSTOMER DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt0669742
IRS990ScheduleD/RevenueSubtotalAmt010769507
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT EVALUATES ALL SIGNIFICANT TAX POSITIONS THAT IT TAKES. FOR THE YEARS ENDED DECEMBER 31, 2017 AND DECEMBER 31, 2016 MANAGEMENT DOES NOT BELIEVE THAT IT HAS TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE THE RECODING OF ANY ADDITIONAL TAX LIABILITY NOR DOES IT BELEIVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. THE COMPANY RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE. NO INTEREST OR PENALTIES HAVE BEEN ACCRUED OR CHARGED TO EXPENSE AS OF DECEMBER 31, 2017 OR DECEMBER 31, 2016. THE FEDERAL AND INDIANA INCOME TAX RETURNS OF THE ASSOCIATION AND ITS SUBSIDIARY FOR 2016, 2015, AND 2014 ARE SUBJECT TO EXAMINATION BY THE TAXING AUTHORITY, GENERALLY FOR A PERIOD OF THREE YEARS FROM THE DATE THE TAX RETURNS WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PART III, LINE 4 - COLLECTIONS AND RELATION TO EXEMPT PURPOSE ARTWORK ACQUIRED OVER THE YEARS DECORATES THE BUILDINGS LOCATED AT THE CEMETERY SITES IN THE INDIANAPOLIS AREA.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XIII
IRS990ScheduleD/TotalBookValueLandBuildingsAmt09284735
IRS990ScheduleD/TotalBookValueOtherAssetsAmt014353730
IRS990ScheduleD/TotalExpensesPerForm990Amt08741509
IRS990ScheduleD/TotalLiabilityAmt0644526
IRS990ScheduleD/TotalRevenuePerForm990Amt010769507
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt011439249
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt08741509
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt01500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt11500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0263560
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1204900
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt021983
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt114444
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt0480
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt1480
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0BRUCE W BUCHANAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1THEODORE E MAU IV
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1SECRETARY/TREASURER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt01500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt11500
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0286023
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1219824
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0BUCHANAN GROUP INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1FLANNER BUCHANAN INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BROTHER/SISTER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1BROTHER/SISTER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt01320000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt13099137
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0SHARED COST
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1COMMISSIONS
IRS990/ScheduleORequiredInd0true
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/ExplanationTxt1THE FORM 990 WILL BE PROVIDED THROUGH EMAIL TO EACH DIRECTOR FOR APPROVAL PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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/ExplanationTxt3THE CORPORATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST BY MAIL OR TELEPHONE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LINE 5: OTHER CHANGES IN NET ASSETS OR FUND BALANCES: NET UNREALIZED GAIN ON INVESTMENTS: 669,742 TOTAL OTHER CHANGES IN NET ASSETS OR FUND BALANCES: 669,742
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd2false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd3false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd2N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd3N/A
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0352096326
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN1351698600
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN2350312630
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN3474270761
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C CORP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt1S CORP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt2S CORP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt3S CORP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0IN
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd1IN
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd2IN
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd3IN
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0MORTUARY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt1MANAGEMENT
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt2MORTUARY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt3MORTUARY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0WASHINGTON PARK SERVICES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt1BUCHANAN GROUP INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt2FLANNER & BUCHANAN INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt3BUCHANAN 1881 LLC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt010172218
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0600 EAST OHIO STREET
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt1600 EAST OHIO STREET
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt2600 EAST OHIO STREET
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt3600 EAST OHIO STREET
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0INDIANAPOLIS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm1INDIANAPOLIS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm2INDIANAPOLIS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm3INDIANAPOLIS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0IN
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd1IN
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd2IN
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd3IN
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd046202
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd146202
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd246202
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd346202
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0true
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0true
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt01320000
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt13099137
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL COSTS

Document Assets

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Filings

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