Civic Intelligence

Battle Creek Mem Park Assn

990 • Fiscal year 2017 • EIN 38-0331810

Oct 01, 2016 to Sep 30, 2017 • Filed on Oct 07, 2019

Refreshing map…

2435 West Territorial RoadBattle Creek, MI 49015

(269) 963-7577

Siviq Scores

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

Liabilities / Assets

87th percentile

0.04x

Higher debt load relative to assets than 87% of similar nonprofits.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

80th percentile

0.05x

Higher debt load relative to revenue than 80% of similar nonprofits.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2017

Net Margin

28th percentile

-4.5%

Higher net margin than 28% of similar nonprofits.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

98th percentile

$74,914

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 12.3% of source-year revenue.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2017

Asset Growth

9th percentile

-2.6%

Faster asset growth than 9% of similar nonprofits.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

64th percentile

21%

Faster revenue growth than 64% of similar nonprofits.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

Down

$801,916

Down $21,048 (-2.6%) from 2016

Net Assets

Down

$772,205

Down $10,630 (-1.4%) from 2016

Liabilities

Down

$29,711

Down $10,418 (-26%) from 2016

Revenue

Up

$609,834

Up $104,663 (+21%) from 2016

Expenses

Up

$637,339

Up $122,456 (+24%) from 2016

Net Income

Down

-$27,505

Down $17,793 (-183%) from 2016

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $883,945Liabilities 2011: $12,372Net Assets 2011: $871,5732011Assets 2012: $895,410Liabilities 2012: $12,170Net Assets 2012: $883,2402012Assets 2013: $831,388Liabilities 2013: $5,900Net Assets 2013: $825,4882013Assets 2014: $781,066Liabilities 2014: $9,495Net Assets 2014: $771,5712014Assets 2015: $822,233Liabilities 2015: $42,694Net Assets 2015: $779,5392015Assets 2016: $822,964Liabilities 2016: $40,129Net Assets 2016: $782,8352016Assets 2017: $801,916Liabilities 2017: $29,711Net Assets 2017: $772,2052017Assets 2018: $786,686Liabilities 2018: $24,463Net Assets 2018: $762,2232018Assets 2019: $797,502Liabilities 2019: $39,010Net Assets 2019: $758,4922019Assets 2020: $839,234Liabilities 2020: $75,535Net Assets 2020: $763,6992020Assets 2021: $1,028,192Liabilities 2021: $1,432Net Assets 2021: $1,026,7602021Assets 2022: $1,250,342Liabilities 2022: $6,734Net Assets 2022: $1,243,6082022Assets 2023: $1,263,893Liabilities 2023: $15,683Net Assets 2023: $1,248,2102023

Highlighted filing

2017

Assets$801,916
Liabilities$29,711
Net Assets$772,205

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $462,299Expenses 2011: $478,433Net Income 2011: -$16,1342011Expenses 2012: $504,0982012Revenue 2013: $461,564Expenses 2013: $519,316Net Income 2013: -$57,7522013Revenue 2014: $466,465Expenses 2014: $510,484Net Income 2014: -$44,0192014Revenue 2015: $545,060Expenses 2015: $502,162Net Income 2015: $42,8982015Revenue 2016: $505,171Expenses 2016: $514,883Net Income 2016: -$9,7122016Revenue 2017: $609,834Expenses 2017: $637,339Net Income 2017: -$27,5052017Revenue 2018: $626,001Expenses 2018: $656,196Net Income 2018: -$30,1952018Revenue 2019: $654,335Expenses 2019: $667,990Net Income 2019: -$13,6552019Revenue 2020: $696,547Expenses 2020: $697,901Net Income 2020: -$1,3542020Revenue 2021: $823,737Expenses 2021: $577,830Net Income 2021: $245,9072021Revenue 2022: $1,011,271Expenses 2022: $779,763Net Income 2022: $231,5082022Revenue 2023: $812,840Expenses 2023: $808,180Net Income 2023: $4,6602023

Highlighted filing

2017

Revenue$609,834
Expenses$637,339
Net Income-$27,505
Jump To
Filing Snapshot
Filing Period
Oct 1, 2016 to Sep 30, 2017
Signed
Oct 7, 2019
Return Version
2016v3.1
Gross Receipts
$609,834
Mission and Program Overview

Mission

Provide customers with the highest standard of caring while offing premium quality cemetary property, services, and merchandise.

Provide customers with the highest standard of caring while offering premium quality cemetary property, services, and merchandise.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$778,835$768,205▼ $10,630
Land, Buildings, and Equipment, Net$351,944$361,663▲ $9,719
Inventories for Sale or Use$191,442$191,442→ $0
Investments in Publicly Traded Securities$120,470$162,415▲ $41,945
Cash and Non-Interest-Bearing Accounts$103,410$51,341▼ $52,069
Accounts Receivable$40,812$18,091▼ $22,721
Cap Stk Tr Prin Current Funds$4,000$4,000→ $0
Savings and Temporary Cash Investments-$2,401-
Total Assets$822,964$801,916▼ $21,048
Other Assets Total$14,886$14,563▼ $323
Liabilities
Mortgage Notes Payable Secured by Investment Property$28,731$21,445▼ $7,286
Other Liabilities$8,867--
Accounts Payable and Accrued Expenses$2,531$8,266▲ $5,735
Total Liabilities$40,129$29,711▼ $10,418
Net Assets / Fund Balance
Total Net Assets Fund Balance$782,835$772,205▼ $10,630
Total Liabilities and Net Assets / Fund Balance$822,964$801,916▼ $21,048

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$263,148$211,249$474,397
Equipment$78,036$217,636$295,672
Leasehold Improvements-$245,916$245,916
Other Land Buildings$20,479$80,320$100,799

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$13,371$1,192--$14,563
2016$13,371---$13,371
2015$10,000---$10,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
James TalbotPrior GmFT$68,104$6,810$74,914

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$609,205
Investment Income
$423
Other Revenue
$206
Change in Net Assets
$-27,505
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$387,845
Other Expenses$249,494
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$163,840$44,868-$208,708
Current Officers, Directors, Trustees, and Key Employees-$75,184-$75,184
Other Employee Benefits$42,615$20,055-$62,670
Payroll Taxes-$31,087-$31,087
Depreciation Depletion-$24,101-$24,101
Office Expenses$7,623$13,437-$21,060
Fees for Services Other-$17,228-$17,228
Occupancy$13,616--$13,616
Pension Plan Contributions$5,813$4,383-$10,196
Travel$9,966--$9,966
Insurance$8,555--$8,555
All Other Expenses$130$8,027-$8,157
Fees for Services Accounting-$7,175-$7,175
Other Expenses$9,500$4,753-$4,753
Advertising$4,450--$4,450
Interest$1,329--$1,329
Conferences and Meetings-$992-$992
Total Functional Expenses$380,000$257,339$0$637,339
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
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
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

The form 990 is reviewed by the president and general manager prior to signing and filing the form.

Form 990, Page 6, Part VI, Line 19

The association makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Battle Creek Memorial Park Assoc
EIN
38-0331810
Phone
2699637577
Address
2435 WEST TERRITORIAL ROAD, BATTLE CREEK, MI 49015

Signing Officer

Name
John Rodgers
Title
General Manager
Phone
2699637577
Signed
2019-10-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Rodgers
Formed
1922
Legal Domicile
Mi
Voting Board Members
13
Independent Board Members
13
Employees
10

Preparer

Firm
Yeo & Yeo Pc
Address
710 E MILHAM AVE, KALAMAZOO, MI 49002-1494
Preparer
Carol Patridge
Phone
2693297007
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0459
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt15590
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt24753
IRS990/OtherExpensesGrp/ProgramServicesAmt0112563
IRS990/OtherExpensesGrp/ProgramServicesAmt19500
IRS990/OtherExpensesGrp/TotalAmt0112563
IRS990/OtherExpensesGrp/TotalAmt19959
IRS990/OtherExpensesGrp/TotalAmt25590
IRS990/OtherExpensesGrp/TotalAmt34753
IRS990/OtherLiabilitiesGrp/BOYAmt08867
IRS990/OtherRevenueMiscGrp/BusinessCd0812220
IRS990/OtherRevenueMiscGrp/BusinessCd1812220
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/Desc1LATE CHARGES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0192
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt114
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0192
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt114
IRS990/OtherRevenueTotalAmt0206
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt044868
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0163840
IRS990/OtherSalariesAndWagesGrp/TotalAmt0208708
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt031087
IRS990/PayrollTaxesGrp/TotalAmt031087
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt04383
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt05813
IRS990/PensionPlanContributionsGrp/TotalAmt010196
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOHN RODGERS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0812220
IRS990/ProgramServiceRevenueGrp/BusinessCd1812220
IRS990/ProgramServiceRevenueGrp/BusinessCd2812220
IRS990/ProgramServiceRevenueGrp/BusinessCd3812220
IRS990/ProgramServiceRevenueGrp/Desc0INTERMENTS AND ENTOMBMENT
IRS990/ProgramServiceRevenueGrp/Desc1MONUMENTS, MARKERS, CRYPTS
IRS990/ProgramServiceRevenueGrp/Desc2PERPETUAL CARE
IRS990/ProgramServiceRevenueGrp/Desc3GRAVE DECORATIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0275150
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1128803
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2119720
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt385532
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0275150
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1128803
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2119720
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt385532
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt04715
IRS990/PYOtherExpensesAmt0203249
IRS990/PYOtherRevenueAmt0-63927
IRS990/PYProgramServiceRevenueAmt0564383
IRS990/PYRevenuesLessExpensesAmt0-9712
IRS990/PYSalariesCompEmpBnftPaidAmt0311634
IRS990/PYTotalExpensesAmt0514883
IRS990/PYTotalRevenueAmt0505171
IRS990/ReconcilationRevenueExpnssAmt0-27505
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0609205
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0778835
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0768205
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02401
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.11000
IRS990ScheduleD/BuildingsGrp/BookValueAmt0263148
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0211249
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0474397
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt013371
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt01192
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt014563
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt013371
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt013371
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt010000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt010000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt078036
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0217636
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0295672
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0245916
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0245916
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt020479
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt080320
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0100799
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.89000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0361663
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY THE PRESIDENT AND GENERAL MANAGER PRIOR TO SIGNING AND FILING THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0822964
IRS990/TotalAssetsEOYAmt0801916
IRS990/TotalAssetsGrp/BOYAmt0822964
IRS990/TotalAssetsGrp/EOYAmt0801916
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0257339
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0380000
IRS990/TotalFunctionalExpensesGrp/TotalAmt0637339
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt040129
IRS990/TotalLiabilitiesEOYAmt029711
IRS990/TotalLiabilitiesGrp/BOYAmt040129
IRS990/TotalLiabilitiesGrp/EOYAmt029711
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0782835
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0772205
IRS990/TotalOtherCompensationAmt06810
IRS990/TotalProgramServiceExpensesAmt0380000
IRS990/TotalProgramServiceRevenueAmt0609205
IRS990/TotalReportableCompFromOrgAmt068104
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0609834
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0609834
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0822964
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0801916
IRS990/TravelGrp/ProgramServicesAmt09966
IRS990/TravelGrp/TotalAmt09966
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02435 WEST TERRITORIAL ROAD
IRS990/USAddress/CityNm0BATTLE CREEK
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd049015
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0WWW.BCMEMORIALPARK.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-03-31 21:24:44Z

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.02$1.25$0.81$0.81$0.00
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.25$0.01$1.24$1.01$0.78$0.23
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.00$1.03$0.82$0.58$0.25
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.84$0.08$0.76$0.70$0.70$0.00
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.04$0.76$0.65$0.67$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.02$0.76$0.63$0.66$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.80$0.03$0.77$0.61$0.64$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.82$0.04$0.78$0.51$0.51$0.01
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.04$0.78$0.55$0.50$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.78$0.01$0.77$0.47$0.51$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.01$0.83$0.46$0.52$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.01$0.88$0.50
2011Summary only. Only limited summary data is available for this year.$0.88$0.01$0.87$0.46$0.48$0.02
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)13 • $500k-$1M nonprofits