Civic Intelligence

The Portland Chinese Cemetery Assn

EIN 35-2392721 • 501(c)13 • Beaverton, OR

Profile

To provide cemetery plots for the chinese people in the portland area.

7926 SW 167th PlaceBeaverton, OR 97007

n/A

Siviq Scores

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

Liabilities / Assets

95th percentile

0.21x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

100th percentile

10.81x

Higher debt load relative to revenue than 100% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2024

Net Margin

59th percentile

29%

Higher net margin than 59% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

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

501(c)13 • $500k-$1M nonprofits • Source year 2024

Asset Growth

67th percentile

6.1%

Faster asset growth than 67% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

36th percentile

-2.5%

Faster revenue growth than 36% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Assets

Up

$873,855

Up $50,503 (+6.1%) from 2023

Liabilities

Down

$180,639

Down $80,976 (-31%) from 2023

Net Assets

Up

$693,216

Up $131,479 (+23%) from 2023

Revenue

Down

$16,710

Down $437 (-2.5%) from 2023

Expenses

Up

$11,906

Up $11,201 (+1589%) from 2023

Net Income

Down

$4,804

Down $11,638 (-71%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $470,864Liabilities 2012: $172,056Net Assets 2012: $298,8082012Assets 2013: $445,827Liabilities 2013: $156,636Net Assets 2013: $289,1912013Assets 2014: $430,020Liabilities 2014: $137,230Net Assets 2014: $292,7902014Assets 2015: $420,551Liabilities 2015: $114,973Net Assets 2015: $305,5782015Assets 2016: $400,878Liabilities 2016: $89,445Net Assets 2016: $311,4332016Assets 2017: $368,235Liabilities 2017: $63,917Net Assets 2017: $304,3182017Assets 2018: $347,848Liabilities 2018: $25,086Net Assets 2018: $322,7622018Assets 2019: $421,881Net Assets 2019: $421,8812019Assets 2020: $473,458Net Assets 2020: $473,4582020Assets 2021: $540,170Liabilities 2021: $0Net Assets 2021: $540,1702021Assets 2022: $875,428Liabilities 2022: $330,133Net Assets 2022: $545,2952022Assets 2023: $823,352Liabilities 2023: $261,615Net Assets 2023: $561,7372023Assets 2024: $873,855Liabilities 2024: $180,639Net Assets 2024: $693,2162024

Highlighted filing

2024

Assets$873,855
Liabilities$180,639
Net Assets$693,216

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2012: $54,306Expenses 2012: $14,304Net Income 2012: $40,0022012Revenue 2013: $11,989Expenses 2013: $21,606Net Income 2013: -$9,6172013Revenue 2014: $24,469Expenses 2014: $20,870Net Income 2014: $3,5992014Revenue 2015: $31,689Expenses 2015: $18,901Net Income 2015: $12,7882015Revenue 2016: $22,629Expenses 2016: $16,773Net Income 2016: $5,8562016Revenue 2017: $8,070Expenses 2017: $15,185Net Income 2017: -$7,1152017Revenue 2018: $21,155Expenses 2018: $2,711Net Income 2018: $18,4442018Revenue 2019: $105,428Expenses 2019: $6,309Net Income 2019: $99,1192019Revenue 2020: $53,194Expenses 2020: $1,617Net Income 2020: $51,5772020Revenue 2021: $68,122Expenses 2021: $1,410Net Income 2021: $66,7122021Revenue 2022: $6,029Expenses 2022: $904Net Income 2022: $5,1252022Revenue 2023: $17,147Expenses 2023: $705Net Income 2023: $16,4422023Revenue 2024: $16,710Expenses 2024: $11,906Net Income 2024: $4,8042024

Highlighted filing

2024

Revenue$16,710
Expenses$11,906
Net Income$4,804

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 6, 2025
Return Version
2024v5.0
Gross Receipts
$43,675
Mission and Program Overview

Mission

To provide cemetery plots for the chinese people in the portland area.

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$318,188$415,262▲ $97,074
Savings and Temporary Cash Investments$406,507$408,029▲ $1,522
Cash and Non-Interest-Bearing Accounts$98,657$50,564▼ $48,093
Total Assets$823,352$873,855▲ $50,503
Liabilities
Unsecured Notes Loans Payable$261,615$180,639▼ $80,976
Total Liabilities$261,615$180,639▼ $80,976
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$561,737$693,216▲ $131,479
Total Net Assets Fund Balance$561,737$693,216▲ $131,479
Total Liabilities and Net Assets / Fund Balance$823,352$873,855▲ $50,503
Compensation and Service Providers

Board Members and Trustees

NameTitle
Irene WongPresident
Gloria L WongSecretary
Nadine WongTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$16,710
Other Revenue
$0
Change in Net Assets
$4,804
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$11,906
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
Other Expenses$11,251--$11,251
Fees for Services Accounting-$655-$655
Total Functional Expenses$11,251$655$0$11,906
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
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
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 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
The Portland Chinese Cemetery Assn
EIN
35-2392721
Phone
5032367966
Address
7926 SW 167TH PLACE, BEAVERTON, OR 97007

Signing Officer

Name
Nadine Wong
Title
Treasurer
Phone
5032367966
Signed
2025-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Nadine Wong
Legal Domicile
Or
Voting Board Members
1
Independent Board Members
1
Employees
0

Preparer

Firm
Downing & Company LLC
Address
5933 NE WIN SIVERS STE 102, PORTLAND, OR 97220-9056
Preparer
Timothy a Downing
Phone
5032579611
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Corrections to plot inventory 126,675

Raw XML Appendix223 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
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IRS990/ActivitiesConductedPrtshpInd0false
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IRS990/BooksInCareOfDetail/PersonNm0NADINE WONG
IRS990/BooksInCareOfDetail/PhoneNum05032367966
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt07926 SW 167TH PLACE
IRS990/BooksInCareOfDetail/USAddress/CityNm0BEAVERTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd097007
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IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt026965
IRS990/CreditCounselingInd0false
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IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt016710
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IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt04804
IRS990/CYSalariesCompEmpBnftPaidAmt00
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IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
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IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
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IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0655
IRS990/FeesForServicesAccountingGrp/TotalAmt0655
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt043675
IRS990/GrossSalesOfInventoryAmt026965
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0318188
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0415262
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt016710
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt016710
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0OR
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE CEMETERY PLOTS FOR THE CHINESE PEOPLE IN THE PORTLAND AREA.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0561737
IRS990/NetAssetsOrFundBalancesEOYAmt0693216
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0561737
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0693216
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt0126675
IRS990/OtherExpensesGrp/Desc0MISC. EXPENSE
IRS990/OtherExpensesGrp/ProgramServicesAmt011251
IRS990/OtherExpensesGrp/TotalAmt011251
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0NADINE WONG
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt016498
IRS990/PYOtherExpensesAmt0705
IRS990/PYOtherRevenueAmt0649
IRS990/PYRevenuesLessExpensesAmt016442
IRS990/PYTotalExpensesAmt0705
IRS990/PYTotalRevenueAmt017147
IRS990/ReconcilationRevenueExpnssAmt04804
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0406507
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0408029
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0823352
IRS990/TotalAssetsEOYAmt0873855
IRS990/TotalAssetsGrp/BOYAmt0823352
IRS990/TotalAssetsGrp/EOYAmt0873855
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IRS990/TotalGrossUBIAmt00
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/VotingMembersIndependentCnt01
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NADINE WONG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05032367966
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0THE PORTLAND CHINESE CEMETERY ASSN
ReturnHeader/Filer/BusinessNameControlTxt0PORT
ReturnHeader/Filer/EIN0352392721
ReturnHeader/Filer/PhoneNum05032367966
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ReturnHeader/Filer/USAddress/CityNm0BEAVERTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464221909
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DOWNING & COMPANY LLC
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PORTLAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0972209056
ReturnHeader/PreparerPersonGrp/PhoneNum05032579611
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIMOTHY A DOWNING
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-14T18:27:13-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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