Civic Intelligence

Clinton Grove Cemetery Association

990 • Fiscal year 2016 • EIN 38-0428732

Jan 01, 2016 to Dec 31, 2016 • Filed on May 02, 2017

21189 Cass AvenueClinton Township, MI 48036-1407

(586) 463-0851

Siviq Scores

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

Liabilities / Assets

80th percentile

0.04x

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

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

73rd percentile

0.10x

Higher debt load relative to revenue than 73% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Net Margin

58th percentile

18%

Higher net margin than 58% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

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

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Asset Growth

94th percentile

15%

Faster asset growth than 94% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

88th percentile

60%

Faster revenue growth than 88% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,108,307

Up $145,423 (+15%) from 2015

Net Assets

Up

$1,060,595

Up $104,580 (+11%) from 2015

Liabilities

Up

$47,712

Up $40,843 (+595%) from 2015

Revenue

Up

$460,296

Up $171,908 (+60%) from 2015

Expenses

Up

$379,054

Up $36,878 (+11%) from 2015

Net Income

Up

$81,242

Up $135,030 (+251%) from 2015

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: $919,196Liabilities 2011: $8,967Net Assets 2011: $910,2292011Assets 2012: $948,498Liabilities 2012: $4,382Net Assets 2012: $944,1162012Assets 2013: $992,866Liabilities 2013: $13,907Net Assets 2013: $978,9592013Assets 2014: $980,097Liabilities 2014: $2,637Net Assets 2014: $977,4602014Assets 2015: $962,884Liabilities 2015: $6,869Net Assets 2015: $956,0152015Assets 2016: $1,108,307Liabilities 2016: $47,712Net Assets 2016: $1,060,5952016Assets 2017: $1,171,689Liabilities 2017: $54,695Net Assets 2017: $1,116,9942017Assets 2018: $1,179,842Liabilities 2018: $9,469Net Assets 2018: $1,170,3732018Assets 2019: $1,191,823Liabilities 2019: $22,043Net Assets 2019: $1,169,7802019Assets 2020: $1,276,255Liabilities 2020: $45,069Net Assets 2020: $1,231,1862020Assets 2021: $1,240,587Liabilities 2021: $9,626Net Assets 2021: $1,230,9612021Assets 2022: $1,213,373Liabilities 2022: $2,416Net Assets 2022: $1,210,9572022Assets 2023: $1,108,563Liabilities 2023: $7,353Net Assets 2023: $1,101,2102023Assets 2024: $977,354Liabilities 2024: $15,322Net Assets 2024: $962,0322024

Highlighted filing

2016

Assets$1,108,307
Liabilities$47,712
Net Assets$1,060,595

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $381,9552011Expenses 2012: $333,8912012Revenue 2013: $368,839Expenses 2013: $362,650Net Income 2013: $6,1892013Revenue 2014: $326,638Expenses 2014: $384,800Net Income 2014: -$58,1622014Revenue 2015: $288,388Expenses 2015: $342,176Net Income 2015: -$53,7882015Revenue 2016: $460,296Expenses 2016: $379,054Net Income 2016: $81,2422016Revenue 2017: $424,274Expenses 2017: $367,875Net Income 2017: $56,3992017Revenue 2018: $446,079Expenses 2018: $384,877Net Income 2018: $61,2022018Revenue 2019: $377,844Expenses 2019: $378,437Net Income 2019: -$5932019Revenue 2020: $442,150Expenses 2020: $380,744Net Income 2020: $61,4062020Revenue 2021: $494,558Expenses 2021: $494,783Net Income 2021: -$2252021Revenue 2022: $571,507Expenses 2022: $591,511Net Income 2022: -$20,0042022Revenue 2023: $465,175Expenses 2023: $574,922Net Income 2023: -$109,7472023Revenue 2024: $635,201Expenses 2024: $774,379Net Income 2024: -$139,1782024

Highlighted filing

2016

Revenue$460,296
Expenses$379,054
Net Income$81,242
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 2, 2017
Return Version
2016v3.0
Gross Receipts
$549,832
Mission and Program Overview

Mission

CEMETERY PRESERVATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$956,015$1,060,595▲ $104,580
Savings and Temporary Cash Investments$436,620$567,772▲ $131,152
Land, Buildings, and Equipment, Net$463,399$472,038▲ $8,639
Cash and Non-Interest-Bearing Accounts$60,136$50,339▼ $9,797
Accounts Receivable$2,729$17,308▲ $14,579
Prepaid Expenses and Deferred Charges$0$850▲ $850
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$962,884$1,108,307▲ $145,423
Liabilities
Accounts Payable and Accrued Expenses$4,859$46,427▲ $41,568
Other Liabilities$2,010$995▼ $1,015
Unsecured Notes Loans Payable$0$290▲ $290
Total Liabilities$6,869$47,712▲ $40,843
Net Assets / Fund Balance
Total Net Assets Fund Balance$956,015$1,060,595▲ $104,580
Total Liabilities and Net Assets / Fund Balance$962,884$1,108,307▲ $145,423

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$261,124$379,565$640,689
Other Land Buildings$33,873$309,406$343,279
Equipment$27,527$252,332$279,859
Land$149,514-$149,514
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brad ThomasPresident
Nancy DonahueVice President
Allen MarschkeTrustee
Dr Philip GrohTrustee
Jane AlfonsoTrustee
Robert C BrandenburgTrustee
Robert PetitprenTrustee
Mary MillerSecretary
R John UmlaufTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$388,879
Investment Income
$10,212
Other Revenue
$61,205
Change in Net Assets
$81,242
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$211,946
Other Expenses$167,108
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$178,664--$178,664
Occupancy$46,672--$46,672
Depreciation Depletion$30,652--$30,652
Payroll Taxes$18,350--$18,350
All Other Expenses$17,485--$17,485
Insurance$16,705--$16,705
Other Employee Benefits$14,932--$14,932
Fees for Services Accounting$14,500--$14,500
Office Expenses$5,573--$5,573
Other Expenses$4,187--$4,187
Advertising$3,607--$3,607
Information Technology$688--$688
Total Functional Expenses$379,054$0$0$379,054
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Sales Tax Payable$645
Merchandise Fund Liability$350
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
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
Yes
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, Part VI, Section B, Line 11B

Copies of form 990 are reviewed by the finance committee, before being reviewed by the governing board. An officer then signs the return for filing with the irs.

Form 990, Part VI, Section B, Line 15

The compensation of employees is determined and approved by the board and documented in board minutes. Comparable salary data is reviewed as deemed appropriate.

Form 990, Part VI, Section C, Line 19

All governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Clinton Grove Cemetery Association
EIN
38-0428732
Phone
5864630851
Address
21189 CASS AVENUE, CLINTON TOWNSHIP, MI 48036-1407

Signing Officer

Name
Brad Thomas
Title
President
Phone
5864630851
Signed
2017-05-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brad Thomas
Formed
1855
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
9
Volunteers
0

Preparer

Firm
Doeren Mayhew
Address
305 WEST BIG BEAVER ROAD, TROY, MI 48084
Preparer
Terry P Dykhouse CPA
Phone
2482443000
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Income transfers from the clinton grove cemetery perpetual care fund 33,742. Tax / book depreciation adjustment -10,404.

Form 990, Part XI, Line 2C

The finance committee is responsible for overseeing the compilation process and for selecting the independant account firm, with the board's approval. This process is unchanged from the prior year.

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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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0645
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1350
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAX PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1MERCHANDISE FUND LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0472038
IRS990ScheduleD/TotalLiabilityAmt0995
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPIES OF FORM 990 ARE REVIEWED BY THE FINANCE COMMITTEE, BEFORE BEING REVIEWED BY THE GOVERNING BOARD. AN OFFICER THEN SIGNS THE RETURN FOR FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE COMPENSATION OF EMPLOYEES IS DETERMINED AND APPROVED BY THE BOARD AND DOCUMENTED IN BOARD MINUTES. COMPARABLE SALARY DATA IS REVIEWED AS DEEMED APPROPRIATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INCOME TRANSFERS FROM THE CLINTON GROVE CEMETERY PERPETUAL CARE FUND 33,742. TAX / BOOK DEPRECIATION ADJUSTMENT -10,404.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FINANCE COMMITTEE IS RESPONSIBLE FOR OVERSEEING THE COMPILATION PROCESS AND FOR SELECTING THE INDEPENDANT ACCOUNT FIRM, WITH THE BOARD'S APPROVAL. THIS PROCESS IS UNCHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd10
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0CLINTON GROVE CEMETERY MERCHANDISE TRUST FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1CLINTON GROVE CEMETERY PERPETUAL CARE FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0386617213
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN1386173883
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(13)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1501(C)(13)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0MAINTAIN ASSETS REQUIRED FOR PRENEED OBLIGATIONS OF CLINTON GROVE CEMETERY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1MAINTAIN FUNDS FOR GROUNDS MAINT. AND IMPROVEMENT OF CLINTON GROVE CEMETERY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt021189 CASS AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt121189 CASS AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0CLINTON TOWNSHIP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1CLINTON TOWNSHIP
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1MI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd048036
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd148036
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt10
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt233742
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt322327
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0CASH BASIS
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1CASH BASIS
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2CASH BASIS
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt3CASH BASIS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CLINTON GROVE MERCHANDISE TRUST FUND
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1CLINTON GROVE MERCHANDISE TRUST FUND
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2CLINTON GROVE PERPETUAL CARE TRUST FUND
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt3CLINTON GROVE PERPETUAL CARE TRUST FUND
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0R
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1S
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2S
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt3R
IRS990ScheduleR/TransferFromOtherOrgInd01
IRS990ScheduleR/TransferToOtherOrgInd01
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0962884
IRS990/TotalAssetsEOYAmt01108307
IRS990/TotalAssetsGrp/BOYAmt0962884
IRS990/TotalAssetsGrp/EOYAmt01108307
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0379054
IRS990/TotalFunctionalExpensesGrp/TotalAmt0379054
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06869
IRS990/TotalLiabilitiesEOYAmt047712
IRS990/TotalLiabilitiesGrp/BOYAmt06869
IRS990/TotalLiabilitiesGrp/EOYAmt047712
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0956015
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01060595
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0379054
IRS990/TotalProgramServiceRevenueAmt0388879
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt010212
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0450084
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0460296
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0962884
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01108307
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0290
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt019796 MCKISHNIE
IRS990/USAddress/CityNm0CLINTON TOWNSHIP
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048035
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00

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.$0.98$0.02$0.96$0.64$0.77$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.11$0.01$1.10$0.47$0.57$0.11
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.00$1.21$0.57$0.59$0.02
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.01$1.23$0.49$0.49$0.00
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.05$1.23$0.44$0.38$0.06
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.02$1.17$0.38$0.38$0.00
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.01$1.17$0.45$0.38$0.06
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.05$1.12$0.42$0.37$0.06
2016Detailed filing. Detailed filing data is available for this year.$1.11$0.05$1.06$0.46$0.38$0.08
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.01$0.96$0.29$0.34$0.05
2014Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$0.33$0.38$0.06
2013Detailed filing. Detailed filing data is available for this year.$0.99$0.01$0.98$0.37$0.36$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.95$0.00$0.94$0.33
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.92$0.01$0.91$0.38