Civic Intelligence

Oak Grove Cemetery Association

990 • Fiscal year 2014 • EIN 37-0444410

Apr 01, 2013 to Mar 31, 2014 • Filed on Jun 05, 2014

PO Box 39262049

(217) 532-5720

Siviq Scores

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

Liabilities / Assets

70th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

70th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Net Margin

18th percentile

-30%

Higher net margin than 18% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Asset Growth

62nd percentile

2.6%

Faster asset growth than 62% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$355,610

Up $9,056 (+2.6%) from 2013

Net Assets

Up

$355,610

Up $9,056 (+2.6%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

$16,252

No earlier filing loaded for comparison.

Expenses

Down

$21,053

Down $1,536 (-6.8%) from 2013

Net Income

-$4,801

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $271,147Liabilities 2011: $0Net Assets 2011: $271,1472011Assets 2013: $346,554Liabilities 2013: $0Net Assets 2013: $346,5542013Assets 2014: $355,610Liabilities 2014: $0Net Assets 2014: $355,6102014Assets 2015: $350,817Liabilities 2015: $0Net Assets 2015: $350,8172015Assets 2016: $331,306Liabilities 2016: $0Net Assets 2016: $331,3062016Assets 2017: $354,900Liabilities 2017: $0Net Assets 2017: $354,9002017Assets 2018: $361,463Liabilities 2018: $0Net Assets 2018: $361,4632018Assets 2019: $358,127Liabilities 2019: $0Net Assets 2019: $358,1272019Assets 2021: $429,246Liabilities 2021: $0Net Assets 2021: $429,2462021Assets 2022: $465,597Liabilities 2022: $0Net Assets 2022: $465,5972022Assets 2023: $451,907Liabilities 2023: $0Net Assets 2023: $451,9072023Assets 2024: $474,640Liabilities 2024: $0Net Assets 2024: $474,6402024Assets 2025: $494,424Liabilities 2025: $0Net Assets 2025: $494,4242025

Highlighted filing

2014

Assets$355,610
Liabilities$0
Net Assets$355,610

Operations Trend

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

$60K$40K$20K$0-$20KExpenses 2011: $30,3432011Expenses 2013: $22,5892013Revenue 2014: $16,252Expenses 2014: $21,053Net Income 2014: -$4,8012014Revenue 2015: $20,754Expenses 2015: $27,425Net Income 2015: -$6,6712015Revenue 2016: $25,450Expenses 2016: $28,990Net Income 2016: -$3,5402016Revenue 2017: $30,877Expenses 2017: $29,195Net Income 2017: $1,6822017Revenue 2018: $23,272Expenses 2018: $26,485Net Income 2018: -$3,2132018Revenue 2019: $29,948Expenses 2019: $30,435Net Income 2019: -$4872019Revenue 2021: $32,348Expenses 2021: $22,013Net Income 2021: $10,3352021Revenue 2022: $47,144Expenses 2022: $21,321Net Income 2022: $25,8232022Revenue 2023: $37,000Expenses 2023: $27,347Net Income 2023: $9,6532023Revenue 2024: $33,238Expenses 2024: $36,694Net Income 2024: -$3,4562024Revenue 2025: $38,928Expenses 2025: $38,706Net Income 2025: $2222025

Highlighted filing

2014

Revenue$16,252
Expenses$21,053
Net Income-$4,801
Jump To
Filing Snapshot
Filing Period
Apr 1, 2013 to Mar 31, 2014
Signed
Jun 5, 2014
Return Version
2013v3.1
Gross Receipts
$16,252
Mission and Program Overview

Mission

Oak grove cemetery is a cemetery and mausoleum. The organization collects fees for grave sites and maintains the grounds

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$346,554$355,610▲ $9,056
Investments in Publicly Traded Securities$280,976$294,833▲ $13,857
Savings and Temporary Cash Investments$30,235$30,401▲ $166
Cash and Non-Interest-Bearing Accounts$27,210$23,104▼ $4,106
Land, Buildings, and Equipment, Net$8,133$7,272▼ $861
Total Assets$346,554$355,610▲ $9,056
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$346,554$355,610▲ $9,056
Total Liabilities and Net Assets / Fund Balance$346,554$355,610▲ $9,056

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$7,272$17,454$24,726
Compensation and Service Providers

Board Members and Trustees

NameTitle
Don ClinardPresident
John StretchVice President
Tim HopperSecretary
Dan RobbinsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$2,200
Program Service Revenue
$3,870
Investment Income
$10,182
Other Revenue
$0
All Other Contributions
$2,200
Change in Net Assets
$-4,801
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$21,053
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$18,137--$18,137
Insurance$1,161--$1,161
Depreciation Depletion$861--$861
Fees for Services Accounting-$760-$760
Office Expenses$70--$70
Total Functional Expenses$20,293$760$0$21,053
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
Yes
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 governing body review Part VI line 11

The board reviews the 990 before filing.

Other officer or key employee compensation Part VI line 15B

The board of directors reviews the performance of the employees of the cemetery annually and adjusts their salaries accordingly.

Governing documents etc available to public Part VI line 19

The cemetery maintains a copy of the 990 and is able to provide it to the public upon request.

Filing and Contact Details

Filer

EIN
37-0444410

Signing Officer

Name
President
Title
Don Clinard
Phone
2175325720
Signed
2014-06-05
Discuss with paid preparer
Yes

Organization Details

Formed
1894
Legal Domicile
Il
Voting Board Members
4
Independent Board Members
4
Employees
0

Preparer

Preparer
R M Patton
Phone
2175323825
Supplemental Narrative

Additional Explanations

General explanation attachment

Patton & company prepares the 990. Upon completion a copy is provided to the cemetery for them to review, sign and file with the irs.

Raw XML Appendix284 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/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt0280976
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD REVIEWS THE 990 BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD OF DIRECTORS REVIEWS THE PERFORMANCE OF THE EMPLOYEES OF THE CEMETERY ANNUALLY AND ADJUSTS THEIR SALARIES ACCORDINGLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CEMETERY MAINTAINS A COPY OF THE 990 AND IS ABLE TO PROVIDE IT TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PATTON & COMPANY PREPARES THE 990. UPON COMPLETION A COPY IS PROVIDED TO THE CEMETERY FOR THEM TO REVIEW, SIGN AND FILE WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3General explanation attachment
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ReturnHeader/BuildTS02015-11-30 17:44:51Z
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ReturnHeader/PreparerPersonGrp/PhoneNum02175323825
ReturnHeader/PreparerPersonGrp/PreparationDt02014-06-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0R M PATTON
ReturnHeader/ReturnTs02014-06-17T15:49:06-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-04-01
ReturnHeader/TaxPeriodEndDt02014-03-31
ReturnHeader/TaxYr02013

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