Civic Intelligence

Oak Grove Cemetery Association

990 • Fiscal year 2018 • EIN 38-0888265

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 15, 2019

Organization ProfileN/A
1040 Veterans Oak Grove DrManistee, MI 49660

(231) 723-2797

Siviq Scores

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

Liabilities / Assets

78th percentile

0.03x

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

2018 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

84th percentile

0.50x

Higher debt load relative to revenue than 84% of similar nonprofits.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2018

Net Margin

27th percentile

2.0%

Higher net margin than 27% of similar nonprofits.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2018 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2018

Asset Growth

26th percentile

-3.8%

Faster asset growth than 26% of similar nonprofits.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

38th percentile

-5.4%

Faster revenue growth than 38% of similar nonprofits.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets78th percentile

Assets

Down

$4,646,491

Down $184,705 (-3.8%) from 2017

Net Assets

Up

$4,505,211

Up $2,205 (+0.0%) from 2017

Liabilities

Down

$141,280

Down $186,910 (-57%) from 2017

Revenue And Expenses
Liabilities / Revenue84th percentileNet Margin27th percentile

Revenue

Down

$280,926

Down $15,882 (-5.4%) from 2017

Expenses

Up

$275,341

Up $46,550 (+20%) from 2017

Net Income

Down

$5,585

Down $62,432 (-92%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth26th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $4,770,221Liabilities 2010: $457,091Net Assets 2010: $4,313,1302010Assets 2011: $4,739,485Liabilities 2011: $416,875Net Assets 2011: $4,322,6102011Assets 2012: $4,753,830Liabilities 2012: $379,359Net Assets 2012: $4,374,4712012Assets 2013: $4,683,600Liabilities 2013: $310,757Net Assets 2013: $4,372,8432013Assets 2014: $4,813,820Liabilities 2014: $420,276Net Assets 2014: $4,393,5442014Assets 2015: $4,815,568Liabilities 2015: $382,876Net Assets 2015: $4,432,6922015Assets 2016: $4,815,434Liabilities 2016: $367,468Net Assets 2016: $4,447,9662016Assets 2017: $4,831,196Liabilities 2017: $328,190Net Assets 2017: $4,503,0062017Assets 2018: $4,646,491Liabilities 2018: $141,280Net Assets 2018: $4,505,2112018Assets 2019: $4,662,016Liabilities 2019: $205,494Net Assets 2019: $4,456,5222019Assets 2020: $4,683,822Liabilities 2020: $204,634Net Assets 2020: $4,479,1882020Assets 2021: $4,763,018Liabilities 2021: $200,328Net Assets 2021: $4,562,6902021Assets 2022: $4,728,004Liabilities 2022: $203,364Net Assets 2022: $4,524,6402022Assets 2023: $4,727,467Liabilities 2023: $224,764Net Assets 2023: $4,502,7032023Assets 2024: $4,688,370Liabilities 2024: $198,720Net Assets 2024: $4,489,6502024

Highlighted filing

2018

Assets$4,646,491
Liabilities$141,280
Net Assets$4,505,211
Open 2018 Filing

Operations Trend

Revenue Growth38th percentile

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $307,7302010Expenses 2011: $346,0562011Expenses 2012: $324,3082012Revenue 2013: $344,954Expenses 2013: $340,171Net Income 2013: $4,7832013Revenue 2014: $320,754Expenses 2014: $287,833Net Income 2014: $32,9212014Revenue 2015: $301,324Expenses 2015: $262,147Net Income 2015: $39,1772015Revenue 2016: $231,108Expenses 2016: $221,238Net Income 2016: $9,8702016Revenue 2017: $296,808Expenses 2017: $228,791Net Income 2017: $68,0172017Revenue 2018: $280,926Expenses 2018: $275,341Net Income 2018: $5,5852018Revenue 2019: $287,826Expenses 2019: $337,093Net Income 2019: -$49,2672019Revenue 2020: $283,466Expenses 2020: $268,342Net Income 2020: $15,1242020Revenue 2021: $331,033Expenses 2021: $241,800Net Income 2021: $89,2332021Revenue 2022: $251,336Expenses 2022: $286,901Net Income 2022: -$35,5652022Revenue 2023: $256,241Expenses 2023: $276,433Net Income 2023: -$20,1922023Revenue 2024: $223,735Expenses 2024: $235,627Net Income 2024: -$11,8922024

Highlighted filing

2018

Revenue$280,926
Expenses$275,341
Net Income$5,585
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 15, 2019
Return Version
2018v3.1
Gross Receipts
$608,092
Mission and Program Overview

Mission

CEMETARY OPERATION.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,162,743$3,912,742▼ $250,001
Land, Buildings, and Equipment, Net$644,300$678,557▲ $34,257
Savings and Temporary Cash Investments$14,846$41,634▲ $26,788
Accounts Receivable$14,346$10,601▼ $3,745
Total Assets$4,839,192$4,646,491▼ $192,701
Other Assets Total$2,957$2,957→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$297,491$125,648▼ $171,843
Unsecured Notes Loans Payable$13,000$10,500▼ $2,500
Accounts Payable and Accrued Expenses$17,699$3,832▼ $13,867
Deferred Revenue$2,625$1,300▼ $1,325
Total Liabilities$330,815$141,280▼ $189,535
Net Assets / Fund Balance
Unrestricted Net Assets$4,508,377$4,505,211▼ $3,166
Total Net Assets Fund Balance$4,508,377$4,505,211▼ $3,166
Total Liabilities and Net Assets / Fund Balance$4,839,192$4,646,491▼ $192,701

Asset Categories

AssetBook ValueDepreciationBasis
Land$623,310-$623,310
Equipment$1,996$243,407$245,403
Buildings$53,009$161,411$214,420
Leasehold Improvements$242$51,391$51,633
Compensation and Service Providers
Top Officer Pay52nd percentile

Board Members and Trustees

NameTitle
James KieszkowskiPresident
Eric KieszkowskiDirector
Meg a CaseyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$178,887
Investment Income
$27,254
Other Revenue
$74,785
Change in Net Assets
$5,585
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$215,861
Salaries, Compensation, and Employee Benefits$59,480
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$54,745--$54,745
Insurance-$44,505-$44,505
All Other Expenses$25,213$11,780-$36,993
Other Expenses$17,000--$17,000
Interest-$9,916-$9,916
Occupancy-$8,582-$8,582
Payroll Taxes$4,735--$4,735
Depreciation Depletion$3,913--$3,913
Fees for Services Accounting-$2,759-$2,759
Fees for Services Other$1,672--$1,672
Office Expenses-$624-$624
Total Functional Expenses$197,175$78,166$0$275,341
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
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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“Documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Oak Grove Cemetery
EIN
38-0888265
Phone
2317232797
Address
1040 VETERANS OAK GROVE DR, MANISTEE, MI 49660

Signing Officer

Name
James Kieszkowski
Title
President
Phone
2317232797
Signed
2019-11-15

Organization Details

Principal Officer
James Kieszkowski
Voting Board Members
4
Independent Board Members
4
Employees
3

Preparer

Firm
Vanderwal Spratto & Richards Pc
Address
475 WATER STREET, MANISTEE, MI 49660
Preparer
David L Richards CPA
Phone
2317236275
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“OPERATING A CEMETERY”

Form 990, Part IX, Line 24E

“Severance tax 0 11,780 0 operating expense 7,058 0 0 repairs and maintenance 5,616 0 0 monuments 4,407 0 0 trust expenses 2,608 0 0 foundations 2,095 0 0 building repairs 1,118 0 0 equipment rental 1,000 0 0 licenses 898 0 0 electricity 327 0 0 sales tax discounts 83 0 0 concrete urns 3 0 0 total 25,213 11,780 0”

Form 990, Part XI, Line 9

“Receipts from grantor trust 11,822 transfers to grantor trust -2,762 grantor trust - pass-through income -17,811 total -8,751”

Raw XML Appendix336 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OPERATING A CEMETERY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SEVERANCE TAX 0 11,780 0 OPERATING EXPENSE 7,058 0 0 REPAIRS AND MAINTENANCE 5,616 0 0 MONUMENTS 4,407 0 0 TRUST EXPENSES 2,608 0 0 FOUNDATIONS 2,095 0 0 BUILDING REPAIRS 1,118 0 0 EQUIPMENT RENTAL 1,000 0 0 LICENSES 898 0 0 ELECTRICITY 327 0 0 SALES TAX DISCOUNTS 83 0 0 CONCRETE URNS 3 0 0 TOTAL 25,213 11,780 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4RECEIPTS FROM GRANTOR TRUST 11,822 TRANSFERS TO GRANTOR TRUST -2,762 GRANTOR TRUST - PASS-THROUGH INCOME -17,811 TOTAL -8,751
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0197175
IRS990/TotalFunctionalExpensesGrp/TotalAmt0275341
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0330815
IRS990/TotalLiabilitiesEOYAmt0141280
IRS990/TotalLiabilitiesGrp/BOYAmt0330815
IRS990/TotalLiabilitiesGrp/EOYAmt0141280
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04508377
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04505211
IRS990/TotalOtherProgSrvcExpenseAmt01672
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt014278
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt014278
IRS990/TotalProgramServiceExpensesAmt0197175
IRS990/TotalProgramServiceRevenueAmt0178887
IRS990/TotalRevenueGrp/ExclusionAmt085395
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0195531
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0280926
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04646491
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
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IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt013000
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IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02020-04-17 16:48:07Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES KIESZKOWSKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02317232797
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OAK GROVE CEMETERY
ReturnHeader/Filer/BusinessNameControlTxt0OAKG
ReturnHeader/Filer/EIN0380888265
ReturnHeader/Filer/PhoneNum02317232797
ReturnHeader/Filer/USAddress/AddressLine1Txt01040 VETERANS OAK GROVE DR
ReturnHeader/Filer/USAddress/CityNm0MANISTEE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
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ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId04C18FF952C436875D233F67570EED5843EE8A77B
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId04C18FF952C436875D233F67570EED5843EE8A77B
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt024.231.231.162
ReturnHeader/FilingSecurityInformation/IPDt02019-11-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm019:15:36
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382095735
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0VANDERWAL SPRATTO & RICHARDS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0475 WATER STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MANISTEE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd049660
ReturnHeader/PreparerPersonGrp/PhoneNum02317236275
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID L RICHARDS CPA
ReturnHeader/ReturnTs02019-11-15T19:15:36-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,646,491
Liabilities
$141,280
Net assets
$4,505,211
Revenue
$280,926
Expenses
$275,341
Net income
$5,585
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.69$0.20$4.49$0.22$0.24$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.73$0.22$4.50$0.26$0.28$0.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.73$0.20$4.52$0.25$0.29$0.04
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.76$0.20$4.56$0.33$0.24$0.09
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.68$0.20$4.48$0.28$0.27$0.02
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.66$0.21$4.46$0.29$0.34$0.05
2018Detailed filing. Detailed filing data is available for this year.$4.65$0.14$4.51$0.28$0.28$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.83$0.33$4.50$0.30$0.23$0.07
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.82$0.37$4.45$0.23$0.22$0.01
2015Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$4.82$0.38$4.43$0.30$0.26$0.04
2014Detailed filing. Detailed filing data is available for this year.$4.81$0.42$4.39$0.32$0.29$0.03
2013Detailed filing. Detailed filing data is available for this year.$4.68$0.31$4.37$0.34$0.34$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.75$0.38$4.37$0.32
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.74$0.42$4.32$0.35
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.77$0.46$4.31$0.31