Civic Intelligence

Forest Hill Cemetery Company

990 • Fiscal year 2015 • EIN 38-0549835

Jan 01, 2015 to Dec 31, 2015 • Filed on Oct 03, 2016

415 Observatory StAnn Arbor, MI 48104-1601

(734) 663-5018

Siviq Scores

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

Liabilities / Assets

48th percentile

0.00x

Higher debt load relative to assets than 48% of similar nonprofits.

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

Liabilities / Revenue

44th percentile

0.00x

Higher debt load relative to revenue than 44% of similar nonprofits.

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

Net Margin

18th percentile

-15%

Higher net margin than 18% of similar nonprofits.

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

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

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

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

Asset Growth

9th percentile

-6.2%

Faster asset growth than 9% of similar nonprofits.

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

Revenue Growth

21st percentile

-28%

Faster revenue growth than 21% of similar nonprofits.

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

Assets

Down

$2,916,466

Down $191,438 (-6.2%) from 2014

Net Assets

Down

$2,914,617

Down $190,806 (-6.1%) from 2014

Liabilities

Down

$1,849

Down $632 (-25%) from 2014

Revenue

Down

$467,657

Down $183,694 (-28%) from 2014

Expenses

Up

$536,419

Up $138,650 (+35%) from 2014

Net Income

Down

-$68,762

Down $322,344 (-127%) from 2014

Historical Trend

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,507,865Liabilities 2010: $1,605Net Assets 2010: $2,506,2602010Assets 2011: $2,531,662Liabilities 2011: $1,941Net Assets 2011: $2,529,7212011Assets 2012: $2,712,441Liabilities 2012: $2,282Net Assets 2012: $2,710,1592012Assets 2013: $2,836,633Liabilities 2013: $3,812Net Assets 2013: $2,832,8212013Assets 2014: $3,107,904Liabilities 2014: $2,481Net Assets 2014: $3,105,4232014Assets 2015: $2,916,466Liabilities 2015: $1,849Net Assets 2015: $2,914,6172015Assets 2016: $2,869,099Liabilities 2016: $2,851Net Assets 2016: $2,866,2482016Assets 2017: $3,179,080Liabilities 2017: $2,681Net Assets 2017: $3,176,3992017Assets 2018: $3,156,727Liabilities 2018: $3,373Net Assets 2018: $3,153,3542018Assets 2019: $3,497,988Liabilities 2019: $3,148Net Assets 2019: $3,494,8402019Assets 2020: $3,726,320Liabilities 2020: $4,147Net Assets 2020: $3,722,1732020Assets 2021: $4,131,763Liabilities 2021: $4,314Net Assets 2021: $4,127,4492021Assets 2022: $3,779,704Liabilities 2022: $6,519Net Assets 2022: $3,773,1852022Assets 2023: $4,278,414Liabilities 2023: $5,683Net Assets 2023: $4,272,7312023Assets 2024: $4,567,777Liabilities 2024: $3,567Net Assets 2024: $4,564,2102024

Highlighted filing

2015

Assets$2,916,466
Liabilities$1,849
Net Assets$2,914,617

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $321,3112010Revenue 2011: $523,668Expenses 2011: $327,378Net Income 2011: $196,2902011Revenue 2012: $388,066Expenses 2012: $338,836Net Income 2012: $49,2302012Revenue 2013: $469,390Expenses 2013: $458,863Net Income 2013: $10,5272013Revenue 2014: $651,351Expenses 2014: $397,769Net Income 2014: $253,5822014Revenue 2015: $467,657Expenses 2015: $536,419Net Income 2015: -$68,7622015Revenue 2016: $433,679Expenses 2016: $515,809Net Income 2016: -$82,1302016Revenue 2017: $611,473Expenses 2017: $422,631Net Income 2017: $188,8422017Revenue 2018: $718,377Expenses 2018: $455,447Net Income 2018: $262,9302018Revenue 2019: $551,897Expenses 2019: $488,003Net Income 2019: $63,8942019Revenue 2020: $658,215Expenses 2020: $612,447Net Income 2020: $45,7682020Revenue 2021: $836,948Expenses 2021: $552,080Net Income 2021: $284,8682021Revenue 2022: $731,243Expenses 2022: $541,304Net Income 2022: $189,9392022Revenue 2023: $771,760Expenses 2023: $616,566Net Income 2023: $155,1942023Revenue 2024: $689,592Expenses 2024: $704,461Net Income 2024: -$14,8692024

Highlighted filing

2015

Revenue$467,657
Expenses$536,419
Net Income-$68,762
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Oct 3, 2016
Return Version
2015v2.1
Gross Receipts
$767,595
Mission and Program Overview

Mission

Provides burials, care and maintenance of the cemetery.

Forest hill cemetery provides burials and care and maintenance of the cemetery.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$2,163,719$2,052,275▼ $111,444
Land, Buildings, and Equipment, Net$765,011$859,690▲ $94,679
Cash and Non-Interest-Bearing Accounts$179,174$4,501▼ $174,673
Total Assets$3,107,904$2,916,466▼ $191,438
Liabilities
Other Liabilities$2,481$1,849▼ $632
Total Liabilities$2,481$1,849▼ $632
Net Assets / Fund Balance
Unrestricted Net Assets$2,503,364$2,307,415▼ $195,949
Permanently Rstr Net Assets$602,059$607,202▲ $5,143
Total Net Assets Fund Balance$3,105,423$2,914,617▼ $190,806
Total Liabilities and Net Assets / Fund Balance$3,107,904$2,916,466▼ $191,438

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$648,976$136,963$785,939
Other Land Buildings$210,714$279,593$490,307
Equipment$0$1,761$1,761
Other Securities$779--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$602,060$28,213▼ $3,163$14,732$607,203
2014$564,396$24,361▲ $34,173$15,867$602,060
2013$544,768$23,016▲ $19,710$18,480$564,396
2012$505,600$16,857▲ $43,714$16,899$544,768
2011$495,725$13,575▲ $15,928$15,345$505,600
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jacob HaasPresident
Douglas WeberVice President
Jeanne M KinTrustee
Marjorie DixonTrustee
Robert FosterTrustee
Pamela Ufer WoodSecretary
George E BorelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$71,128
Program Service Revenue
$285,067
Investment Income
$111,412
Other Revenue
$50
All Other Contributions
$47,800
Change in Net Assets
$-68,762
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$496,173
Salaries, Compensation, and Employee Benefits$40,246
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$169,130
Fees for Services Other---$127,972
Other Salaries and Wages---$36,689
Fees for Service Investment Mgmnt Fees---$18,448
Fees for Services Accounting---$17,520
Office Expenses---$11,473
Other Expenses---$11,182
Insurance---$6,878
Advertising---$6,669
Payroll Taxes---$3,557
All Other Expenses---$765
Total Functional Expenses$0$0$0$536,419
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
Payroll Tax Liabilities$1,849
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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, Part VI, Section A, Line 7A

The board of trustees is elected by the lot owners of forest hill cemetery.

Form 990, Part VI, Section A, Line 8B

There are no committees with authority to act on behalf of the governing body. Committees present findings to the board; only the board has the authority to act for the cemetery.

Form 990, Part VI, Section B, Line 11

Prior to filing, the board of trustees meets to review the form 990.

Form 990, Part VI, Section B, Line 15

The cemetery has no officers or key employees who receive compensation.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements are available to the public upon request. Financial information is filed with the state of michigan on the annual cemetery report.

Filing and Contact Details

Filer

Filer Name
Forest Hill Cemetery Company
EIN
38-0549835
Phone
7346635018
Address
415 OBSERVATORY ST, ANN ARBOR, MI 48104-1601

Signing Officer

Name
G E Borel
Title
Treasurer
Phone
7346635018
Signed
2016-10-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jacob Haas
Formed
1857
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
2
Volunteers
7

Preparer

Firm
Rehmann Robson LLC
Address
555 BRIARWOOD CIRCLE 300, ANN ARBOR, MI 48108
Preparer
Mary R Brogley CPA
Phone
7347612005
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contract labor 77,100. Other labor 20,822. Internment expense 23,600. Tree project 6,450.

Financial Statement Notes

Part V, Line 4

Perpetual care trust required under state law for care of the cemetery.

Raw XML Appendix390 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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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt018480
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt04504
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0505600
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt016857
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0544768
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt043714
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt016899
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt04283
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0495725
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt013575
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0505600
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt015928
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt015345
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01761
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01761
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0210714
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0279593
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0490307
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01849
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAX LIABILITIES
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01524188
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1-79116
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt2606424
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt3779
IRS990ScheduleD/OtherSecuritiesGrp/Desc0KEY BANK REVOCABLE TRUST PRINCIPAL
IRS990ScheduleD/OtherSecuritiesGrp/Desc1KEY BANK REVOCABLE TRUST INCOME
IRS990ScheduleD/OtherSecuritiesGrp/Desc2KEY BANK ENDOWED CARE TRUST PRINCIPAL
IRS990ScheduleD/OtherSecuritiesGrp/Desc3KEY BANK ENDOWED CARE TRUST INCOME
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd3F
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PERPETUAL CARE TRUST REQUIRED UNDER STATE LAW FOR CARE OF THE CEMETERY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0859690
IRS990ScheduleD/TotalBookValueSecuritiesAmt02052275
IRS990ScheduleD/TotalLiabilityAmt01849
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF TRUSTEES IS ELECTED BY THE LOT OWNERS OF FOREST HILL CEMETERY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. COMMITTEES PRESENT FINDINGS TO THE BOARD; ONLY THE BOARD HAS THE AUTHORITY TO ACT FOR THE CEMETERY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRIOR TO FILING, THE BOARD OF TRUSTEES MEETS TO REVIEW THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CEMETERY HAS NO OFFICERS OR KEY EMPLOYEES WHO RECEIVE COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FINANCIAL INFORMATION IS FILED WITH THE STATE OF MICHIGAN ON THE ANNUAL CEMETERY REPORT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRACT LABOR 77,100. OTHER LABOR 20,822. INTERNMENT EXPENSE 23,600. TREE PROJECT 6,450.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03107904
IRS990/TotalAssetsEOYAmt02916466
IRS990/TotalAssetsGrp/BOYAmt03107904
IRS990/TotalAssetsGrp/EOYAmt02916466
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt071128
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/TotalAmt0536419
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02481
IRS990/TotalLiabilitiesEOYAmt01849
IRS990/TotalLiabilitiesGrp/BOYAmt02481
IRS990/TotalLiabilitiesGrp/EOYAmt01849
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03105423
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02914617
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0285067
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0111412
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0285117
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0467657
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03107904
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02916466
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt02503364
IRS990/UnrestrictedNetAssetsGrp/EOYAmt02307415
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0415 OBSERVATORY ST
IRS990/USAddress/CityNm0ANN ARBOR
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048104
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0FORESTHILLCEMETERYAA.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0G E BOREL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07346635018
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-10-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FOREST HILL CEMETERY COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0FORE
ReturnHeader/Filer/EIN0380549835
ReturnHeader/Filer/PhoneNum07346635018
ReturnHeader/Filer/USAddress/AddressLine1Txt0415 OBSERVATORY ST
ReturnHeader/Filer/USAddress/CityNm0ANN ARBOR
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd0481041601
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383635706
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0REHMANN ROBSON LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0555 BRIARWOOD CIRCLE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ANN ARBOR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048108
ReturnHeader/PreparerPersonGrp/PhoneNum07347612005
ReturnHeader/PreparerPersonGrp/PreparationDt02016-09-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARY R BROGLEY CPA
ReturnHeader/ReturnTs02016-10-27T10:37:46-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.57$0.00$4.56$0.69$0.70$0.01
2023Detailed filing. Detailed filing data is available for this year.$4.28$0.01$4.27$0.77$0.62$0.16
2022Detailed filing. Detailed filing data is available for this year.$3.78$0.01$3.77$0.73$0.54$0.19
2021Detailed filing. Detailed filing data is available for this year.$4.13$0.00$4.13$0.84$0.55$0.28
2020Detailed filing. Detailed filing data is available for this year.$3.73$0.00$3.72$0.66$0.61$0.05
2019Detailed filing. Detailed filing data is available for this year.$3.50$0.00$3.49$0.55$0.49$0.06
2018Detailed filing. Detailed filing data is available for this year.$3.16$0.00$3.15$0.72$0.46$0.26
2017Detailed filing. Detailed filing data is available for this year.$3.18$0.00$3.18$0.61$0.42$0.19
2016Detailed filing. Detailed filing data is available for this year.$2.87$0.00$2.87$0.43$0.52$0.08
2015Detailed filing. Detailed filing data is available for this year.$2.92$0.00$2.91$0.47$0.54$0.07
2014Detailed filing. Detailed filing data is available for this year.$3.11$0.00$3.11$0.65$0.40$0.25
2013Summary only. Only limited summary data is available for this year.$2.84$0.00$2.83$0.47$0.46$0.01
2012Summary only. Only limited summary data is available for this year.$2.71$0.00$2.71$0.39$0.34$0.05
2011Summary only. Only limited summary data is available for this year.$2.53$0.00$2.53$0.52$0.33$0.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.51$0.00$2.51$0.32