Civic Intelligence

Rockford Cemetery Association

990 • Fiscal year 2015 • EIN 36-1695152

Jan 01, 2015 to Dec 31, 2015 • Filed on May 31, 2016

Organization Profilegreenwoodrockford.com
1011 Auburn StreetRockford, IL 61103

(815) 962-7522

Siviq Scores

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

Liabilities / Assets

79th percentile

0.04x

Higher debt load relative to assets than 79% of similar nonprofits.

2015 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

78th percentile

0.20x

Higher debt load relative to revenue than 78% of similar nonprofits.

2015 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2015

Net Margin

46th percentile

12%

Higher net margin than 46% of similar nonprofits.

2015 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

87th percentile

$48,138

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 11.0% of source-year revenue.

2015 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2015

Asset Growth

42nd percentile

-0.6%

Faster asset growth than 42% of similar nonprofits.

2015 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

48th percentile

-3.2%

Faster revenue growth than 48% of similar nonprofits.

2015 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$2,321,384

Down $14,425 (-0.6%) from 2014

Net Assets

Up

$2,234,703

Up $3,134 (+0.1%) from 2014

Liabilities

Down

$86,681

Down $17,559 (-17%) from 2014

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin46th percentile

Revenue

Down

$438,924

Down $14,732 (-3.2%) from 2014

Expenses

Down

$386,793

Down $10,154 (-2.6%) from 2014

Net Income

Down

$52,131

Down $4,578 (-8.1%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth42nd percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,146,542Liabilities 2010: $160,698Net Assets 2010: $1,985,8442010Assets 2011: $2,182,127Liabilities 2011: $118,590Net Assets 2011: $2,063,5372011Assets 2012: $2,255,665Liabilities 2012: $108,709Net Assets 2012: $2,146,9562012Assets 2013: $2,288,528Liabilities 2013: $107,803Net Assets 2013: $2,180,7252013Assets 2014: $2,335,809Liabilities 2014: $104,240Net Assets 2014: $2,231,5692014Assets 2015: $2,321,384Liabilities 2015: $86,681Net Assets 2015: $2,234,7032015Assets 2016: $2,778,836Liabilities 2016: $100,400Net Assets 2016: $2,678,4362016Assets 2017: $2,776,212Liabilities 2017: $109,584Net Assets 2017: $2,666,6282017Assets 2018: $2,688,255Liabilities 2018: $115,508Net Assets 2018: $2,572,7472018Assets 2019: $2,789,530Liabilities 2019: $122,686Net Assets 2019: $2,666,8442019Assets 2020: $2,900,790Liabilities 2020: $125,692Net Assets 2020: $2,775,0982020Assets 2021: $2,975,848Liabilities 2021: $154,797Net Assets 2021: $2,821,0512021Assets 2022: $2,747,976Liabilities 2022: $171,030Net Assets 2022: $2,576,9462022Assets 2023: $2,752,717Liabilities 2023: $171,733Net Assets 2023: $2,580,9842023Assets 2024: $2,654,886Liabilities 2024: $141,522Net Assets 2024: $2,513,3642024

Highlighted filing

2015

Assets$2,321,384
Liabilities$86,681
Net Assets$2,234,703
Open 2015 Filing

Operations Trend

Revenue Growth48th percentile

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

$1.0M$500K$0-$500KExpenses 2010: $330,1252010Expenses 2011: $337,4892011Expenses 2012: $361,0852012Revenue 2013: $459,188Expenses 2013: $373,053Net Income 2013: $86,1352013Revenue 2014: $453,656Expenses 2014: $396,947Net Income 2014: $56,7092014Revenue 2015: $438,924Expenses 2015: $386,793Net Income 2015: $52,1312015Revenue 2016: $835,396Expenses 2016: $383,617Net Income 2016: $451,7792016Revenue 2017: $360,093Expenses 2017: $394,332Net Income 2017: -$34,2392017Revenue 2018: $362,353Expenses 2018: $410,540Net Income 2018: -$48,1872018Revenue 2019: $362,411Expenses 2019: $398,729Net Income 2019: -$36,3182019Revenue 2020: $428,734Expenses 2020: $418,509Net Income 2020: $10,2252020Revenue 2021: $457,508Expenses 2021: $447,036Net Income 2021: $10,4722021Revenue 2022: $349,639Expenses 2022: $447,938Net Income 2022: -$98,2992022Revenue 2023: $394,637Expenses 2023: $446,105Net Income 2023: -$51,4682023Revenue 2024: $447,594Expenses 2024: $484,718Net Income 2024: -$37,1242024

Highlighted filing

2015

Revenue$438,924
Expenses$386,793
Net Income$52,131
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 31, 2016
Return Version
2015v2.0
Gross Receipts
$440,644
Mission and Program Overview

Mission

Cemetery operations including lot sales, interments, cremation services and perpetual care.

Cemetery operation including lot sales, interments, cremation services and perpetual care.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,642,662$1,668,804▲ $26,142
Land, Buildings, and Equipment, Net$378,378$404,493▲ $26,115
Savings and Temporary Cash Investments$183,980$153,540▼ $30,440
Accounts Receivable$22,717$27,782▲ $5,065
Cash and Non-Interest-Bearing Accounts$6,632$11,447▲ $4,815
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,335,809$2,321,384▼ $14,425
Other Assets Total$101,440$55,318▼ $46,122
Liabilities
Other Liabilities$44,280$41,428▼ $2,852
Deferred Revenue$45,101$41,187▼ $3,914
Accounts Payable and Accrued Expenses$14,859$4,066▼ $10,793
Total Liabilities$104,240$86,681▼ $17,559
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,891,347$1,852,120▼ $39,227
Unrestricted Net Assets$209,488$280,422▲ $70,934
Temporarily Rstr Net Assets$130,734$102,161▼ $28,573
Total Net Assets Fund Balance$2,231,569$2,234,703▲ $3,134
Total Liabilities and Net Assets / Fund Balance$2,335,809$2,321,384▼ $14,425

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$392,449$341,788$734,237
Equipment$12,044$177,392$189,436

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$44,593$25,288▲ $134$14,502$55,290
2014$82,300$18,350▲ $1,058$56,565$44,593
2013$74,696$26,193▲ $3,043$21,075$82,300
2012$74,195$57▲ $1,749-$74,696
2011-$73,078▲ $2,572-$74,195
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Amy BerryExecutive DirecFT$48,138$48,138

Board Members and Trustees

NameTitle
Darryl JohnsonPresident
Philip OwenTrustee
Russ TaylorTrustee
Mary Ann SmithSecretary
Charles ElliotTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,889
Program Service Revenue
$300,006
Investment Income
$124,485
Other Revenue
$4,544
All Other Contributions
$9,889
Change in Net Assets
$52,131

Audited Revenue Reconciliation

Revenue per Audited Statements
$432,455
Revenue Not Reported on Financial Statements
$6,469
Revenue Not Reported on Form 990
$-65,938
Other Revenue Adjustments
$-1,720
Total Revenue per Audited Statements
$366,517
Total Revenue per Form 990
$438,924
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$231,565
Salaries, Compensation, and Employee Benefits$155,228
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$93,955
Current Officers, Directors, Trustees, and Key Employees---$48,138
Depreciation Depletion---$20,625
Interest---$16,941
Insurance---$16,000
Payroll Taxes---$13,135
Occupancy---$11,510
Other Expenses---$10,557
All Other Expenses---$9,956
Office Expenses---$9,823
Fees for Service Investment Mgmnt Fees---$8,189
Fees for Services Accounting---$7,140
Advertising---$200
Total Functional Expenses$0$0$0$386,793

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$386,793
Total Expenses per Audited Statements$363,383
Expenses per Audited Statements$361,663
Expenses Not Reported on Financial Statements$25,130
Other Expense Adjustments$25,130
Expenses Not Reported on Form 990$1,720
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Owned by Fam MbrGrounds MaintenanceNo$98,259

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pre-needs Agreements$41,428
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“The 990 is reviewed by the president and treasurer prior to being signed by the president”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Governing documents, cemetery rules and regulations and audited financial statements are available for public inspection upon request.”

Filing and Contact Details

Filer

Filer Name
Rockford Cemetery Association
EIN
36-1695152
Phone
8159627522
Address
1011 AUBURN STREET, ROCKFORD, IL 61103

Signing Officer

Name
Charles Elliot
Title
Treasurer
Signed
2016-05-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Darryl Johnson
Formed
1845
Legal Domicile
Il
Voting Board Members
5
Independent Board Members
5
Employees
4
Volunteers
6

Preparer

Firm
Quimby & Co PC
Address
697 S BLACKHAWK BLVD, ROCKTON, IL 61072-2909
Preparer
Mark Harrison Trotter CPA
Phone
8156246601
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“The Greenwood Forever Endowment Fund (formerly the Lincoln Chapel Endowmment Fund) was established to support the annual operating expenses of the restored chapel and adjacent grounds of Greenwood Cemetery.The Greenwood Remembrance and Renewal Fund (formerly the Lincoln Chapel Historic Restoration Fund) was established to eliminate debt encumbrances, restore, and renovate the historic chapel building and adjacent grounds of Greenwood Cemetery.The Board-designated endowment is to provide earnings for use in operations.”

Part X : FIN48 Footnote

“The Association follows the authoritative guidance of the Financial Accounting Standards Board (FASB) clarifying the accounting for uncertainty in income taxes recognized in an entitys financial statements and prescribing a recognition threshold of more-likely-than-not to be sustained upon examination. Measurement of the tax uncertainty occurs if the recognition threshold has not been met. This guidance also addresses de-recognition, classification, interest, penalties, disclosure and transition. The Association does not believe any uncertainties exist. The Association conducts business solely in the United States and as a result, files informational returns for the U.S. and Illinois. In the normal course of business the Association is subject to examination by taxing authorities. Returns for fiscal years subsequent to 2011 are open, by statute, for review. However, at present there are no ongoing tax audits or unresolved disputes with the various taxing authorities the Association currently files or has filed with.”

Part XII, Line 2D: Other expenses and losses per audited F/S

“COST OF GOODS SOLD $1720”

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

“Interest $16941 investment fees $8189”

Raw XML AppendixShowing 400 of 464 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/OtherExpensesGrp/Desc1MONUMENT/MARKER EXPENSE
IRS990/OtherExpensesGrp/Desc2TOOLS, MAINTENANCE AND GAS
IRS990/OtherExpensesGrp/Desc3CREMATORY EXPENSE
IRS990/OtherExpensesGrp/TotalAmt093266
IRS990/OtherExpensesGrp/TotalAmt115981
IRS990/OtherExpensesGrp/TotalAmt211377
IRS990/OtherExpensesGrp/TotalAmt310557
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IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt013135
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt01891347
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt01852120
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0DARRYL JOHNSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CREMATIONS
IRS990/ProgramServiceRevenueGrp/Desc1FOUNDATIONS FOR MONUMENTS
IRS990/ProgramServiceRevenueGrp/Desc2INTERMENTS
IRS990/ProgramServiceRevenueGrp/Desc3LOT SALES
IRS990/ProgramServiceRevenueGrp/Desc4MARKER/MONUMENT LETTERING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt091200
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt112255
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2109336
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt350691
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt427535
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt091200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt112255
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2109336
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt350691
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt427535
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt097495
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt061325
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0246834
IRS990/PYOtherRevenueAmt07862
IRS990/PYProgramServiceRevenueAmt0286974
IRS990/PYRevenuesLessExpensesAmt056709
IRS990/PYSalariesCompEmpBnftPaidAmt0150113
IRS990/PYTotalExpensesAmt0396947
IRS990/PYTotalRevenueAmt0453656
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt052131
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0183980
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0153540
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/ScheduleBRequiredInd0true
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.45200
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0223
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt044593
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt025288
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt055290
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0134
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt014502
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0550
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt082300
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt018350
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt044593
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01058
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt056565
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt0557
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt074696
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt026193
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt082300
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03043
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt021075
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt01305
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt074195
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt057
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt074696
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01749
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt01455
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt073078
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt074195
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02572
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt012044
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0177392
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0189436
IRS990ScheduleD/ExpensesNotReportedAmt01720
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt025130
IRS990ScheduleD/ExpensesSubtotalAmt0361663
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncldAmt08189
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-48997
IRS990ScheduleD/OtherExpensesIncludedAmt01720
IRS990ScheduleD/OtherExpensesNotIncludedAmt025130
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0392449
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0341788
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0734237
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt041428
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PRE-NEEDS AGREEMENTS
IRS990ScheduleD/OtherRevenueAmt0-16941
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-1720
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.48500
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/RevenueNotReportedAmt0-65938
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt06469
IRS990ScheduleD/RevenueSubtotalAmt0432455
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Greenwood Forever Endowment Fund (formerly the Lincoln Chapel Endowmment Fund) was established to support the annual operating expenses of the restored chapel and adjacent grounds of Greenwood Cemetery.The Greenwood Remembrance and Renewal Fund (formerly the Lincoln Chapel Historic Restoration Fund) was established to eliminate debt encumbrances, restore, and renovate the historic chapel building and adjacent grounds of Greenwood Cemetery.The Board-designated endowment is to provide earnings for use in operations.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The Association follows the authoritative guidance of the Financial Accounting Standards Board (FASB) clarifying the accounting for uncertainty in income taxes recognized in an entitys financial statements and prescribing a recognition threshold of more-likely-than-not to be sustained upon examination. Measurement of the tax uncertainty occurs if the recognition threshold has not been met. This guidance also addresses de-recognition, classification, interest, penalties, disclosure and transition. The Association does not believe any uncertainties exist. The Association conducts business solely in the United States and as a result, files informational returns for the U.S. and Illinois. In the normal course of business the Association is subject to examination by taxing authorities. Returns for fiscal years subsequent to 2011 are open, by statute, for review. However, at present there are no ongoing tax audits or unresolved disputes with the various taxing authorities the Association currently files or has filed with.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF GOODS SOLD $1720
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3INTEREST $16941 INVESTMENT FEES $8189
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X : FIN48 Footnote
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d: Other expenses and losses per audited F/S
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.06300
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0404493
IRS990ScheduleD/TotalExpensesPerForm990Amt0386793
IRS990ScheduleD/TotalLiabilityAmt041428
IRS990ScheduleD/TotalRevenuePerForm990Amt0438924
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0366517
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0363383
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0TYLERS LANDSCAPING
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0OWNED BY FAM MBR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt098259
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0GROUNDS MAINTENANCE
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0THE OWNER OF A BUSINESS WHICH PROVIDES GROUNDS MAINTENANCE IS A FAMILY MEMBER OF ONE OF THE ASSOCIATIONS'S OFFICERS.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE PRESIDENT AND TREASURER PRIOR TO BEING SIGNED BY THE PRESIDENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS, CEMETERY RULES AND REGULATIONS AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IL
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0130734
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0102161
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02335809
IRS990/TotalAssetsEOYAmt02321384
IRS990/TotalAssetsGrp/BOYAmt02335809
IRS990/TotalAssetsGrp/EOYAmt02321384
IRS990/TotalCompGreaterThan150KInd0false

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,321,384
Liabilities
$86,681
Net assets
$2,234,703
Revenue
$438,924
Expenses
$386,793
Net income
$52,131
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.65$0.14$2.51$0.45$0.48$0.04
2023Detailed filing. Detailed filing data is available for this year.$2.75$0.17$2.58$0.39$0.45$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.75$0.17$2.58$0.35$0.45$0.10
2021Detailed filing. Detailed filing data is available for this year.$2.98$0.15$2.82$0.46$0.45$0.01
2020Detailed filing. Detailed filing data is available for this year.$2.90$0.13$2.78$0.43$0.42$0.01
2019Detailed filing. Detailed filing data is available for this year.$2.79$0.12$2.67$0.36$0.40$0.04
2018Detailed filing. Detailed filing data is available for this year.$2.69$0.12$2.57$0.36$0.41$0.05
2017Detailed filing. Detailed filing data is available for this year.$2.78$0.11$2.67$0.36$0.39$0.03
2016Detailed filing. Detailed filing data is available for this year.$2.78$0.10$2.68$0.84$0.38$0.45
2015Detailed filing. Detailed filing data is available for this year.$2.32$0.09$2.23$0.44$0.39$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.34$0.10$2.23$0.45$0.40$0.06
2013Detailed filing. Detailed filing data is available for this year.$2.29$0.11$2.18$0.46$0.37$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$0.11$2.15$0.36
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.18$0.12$2.06$0.34
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.15$0.16$1.99$0.33