Civic Intelligence

Roselawn Memorial Park

990 • Fiscal year 2013 • EIN 38-0984240

Jan 01, 2013 to Dec 31, 2013 • Filed on Aug 06, 2014

13200 S Dixie Hwy PO Box 97La Salle, MI 48145

(734) 242-2475

Siviq Scores

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

Liabilities / Assets

57th percentile

0.02x

Higher debt load relative to assets than 57% of similar nonprofits.

2013 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2013

Liabilities / Revenue

54th percentile

0.14x

Higher debt load relative to revenue than 54% of similar nonprofits.

2013 filings • $5M-$10M nonprofits • Source year 2013

Net Margin

84th percentile

43%

Higher net margin than 84% of similar nonprofits.

2013 filings • $5M-$10M nonprofits • Source year 2013

Top Officer Pay

32nd percentile

$375

Higher top officer pay than 32% of similar nonprofits.

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

2013 filings • $5M-$10M nonprofits • Source year 2013

Asset Growth

34th percentile

4.0%

Faster asset growth than 34% of similar nonprofits.

2013 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2012 to 2013

Revenue Growth

46th percentile

3.3%

Faster revenue growth than 46% of similar nonprofits.

2013 filings • $5M-$10M nonprofits • Annualized from 2011 to 2013

Assets

Up

$8,790,033

Up $340,397 (+4.0%) from 2012

Net Assets

Up

$8,645,815

Up $435,972 (+5.3%) from 2012

Liabilities

Down

$144,218

Down $95,575 (-40%) from 2012

Revenue

$1,010,110

No earlier filing loaded for comparison.

Expenses

Down

$574,138

Down $6,532 (-1.1%) from 2012

Net Income

$435,972

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.

$20M$15M$10M$5.0M$0Assets 2011: $7,801,454Liabilities 2011: $21,046Net Assets 2011: $7,780,4082011Assets 2012: $8,449,636Liabilities 2012: $239,793Net Assets 2012: $8,209,8432012Assets 2013: $8,790,033Liabilities 2013: $144,218Net Assets 2013: $8,645,8152013Assets 2014: $9,240,981Liabilities 2014: $13,071Net Assets 2014: $9,227,9102014Assets 2015: $9,690,418Liabilities 2015: $11,223Net Assets 2015: $9,679,1952015Assets 2016: $10,139,557Liabilities 2016: $44,978Net Assets 2016: $10,094,5792016Assets 2017: $10,720,199Liabilities 2017: $13,641Net Assets 2017: $10,706,5582017Assets 2018: $11,202,685Liabilities 2018: $21,899Net Assets 2018: $11,180,7862018Assets 2019: $11,867,512Liabilities 2019: $12,206Net Assets 2019: $11,855,3062019Assets 2020: $13,031,609Liabilities 2020: $40,927Net Assets 2020: $12,990,6822020Assets 2021: $13,963,449Liabilities 2021: $22,953Net Assets 2021: $13,940,4962021Assets 2022: $14,658,120Liabilities 2022: $28,959Net Assets 2022: $14,629,1612022Assets 2023: $15,316,460Liabilities 2023: $28,965Net Assets 2023: $15,287,4952023

Highlighted filing

2013

Assets$8,790,033
Liabilities$144,218
Net Assets$8,645,815

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0Revenue 2011: $946,681Expenses 2011: $552,482Net Income 2011: $394,1992011Expenses 2012: $580,6702012Revenue 2013: $1,010,110Expenses 2013: $574,138Net Income 2013: $435,9722013Revenue 2014: $1,207,610Expenses 2014: $625,515Net Income 2014: $582,0952014Revenue 2015: $1,056,095Expenses 2015: $604,810Net Income 2015: $451,2852015Revenue 2016: $1,027,259Expenses 2016: $611,875Net Income 2016: $415,3842016Revenue 2017: $1,270,253Expenses 2017: $658,274Net Income 2017: $611,9792017Revenue 2018: $1,177,990Expenses 2018: $703,762Net Income 2018: $474,2282018Revenue 2019: $1,401,415Expenses 2019: $726,895Net Income 2019: $674,5202019Revenue 2020: $1,843,488Expenses 2020: $708,112Net Income 2020: $1,135,3762020Revenue 2021: $1,739,546Expenses 2021: $789,732Net Income 2021: $949,8142021Revenue 2022: $1,525,441Expenses 2022: $836,750Net Income 2022: $688,6912022Revenue 2023: $1,466,659Expenses 2023: $842,944Net Income 2023: $623,7152023

Highlighted filing

2013

Revenue$1,010,110
Expenses$574,138
Net Income$435,972
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Aug 6, 2014
Return Version
2013v3.1
Gross Receipts
$3,376,815
Mission and Program Overview

Mission

Provide a community cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$2,725,694$2,914,259▲ $188,565
Investments in Publicly Traded Securities$2,771,023$2,831,354▲ $60,331
Land, Buildings, and Equipment, Net$2,416,444$2,326,098▼ $90,346
Accounts Receivable$298,191$309,851▲ $11,660
Savings and Temporary Cash Investments$74,200$155,827▲ $81,627
Cash and Non-Interest-Bearing Accounts$62,826$108,541▲ $45,715
Inventories for Sale or Use$89,883$106,727▲ $16,844
Prepaid Expenses and Deferred Charges$11,375$13,706▲ $2,331
Total Assets$8,449,636$8,790,033▲ $340,397
Other Assets Total-$23,670-
Liabilities
Other Liabilities$218,064$98,064▼ $120,000
Accounts Payable and Accrued Expenses$21,729$46,154▲ $24,425
Total Liabilities$239,793$144,218▼ $95,575
Net Assets / Fund Balance
Unrestricted Net Assets$4,329,765$4,591,703▲ $261,938
Permanently Rstr Net Assets$2,725,694$2,914,260▲ $188,566
Temporarily Rstr Net Assets$1,154,384$1,139,852▼ $14,532
Total Net Assets Fund Balance$8,209,843$8,645,815▲ $435,972
Total Liabilities and Net Assets / Fund Balance$8,449,636$8,790,033▲ $340,397

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,005,654$1,309,879$3,315,533
Other Land Buildings$151,947$438,867$590,814
Equipment$86,165$357,464$443,629
Land$82,332-$82,332
Investment Program Related Org$115,862--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Marvin W KaiserPresident$375$375
Robert C NeelyVice-preside$375$375
Merel Keck JrSecretary$300$300
Milton J H KnabuschChairman$250$250
Charles S Mcintyre IiiDirector$225$225
Dale W ZornDirector$150$150
Jack L ThompsonTreasurer$125$125
Revenue and Support

Revenue Composition

Contributions and Grants
$4,165
Program Service Revenue
$416,538
Investment Income
$321,667
Other Revenue
$267,740
All Other Contributions
$4,165
Change in Net Assets
$435,972
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$348,092
Salaries, Compensation, and Employee Benefits$226,046
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$206,616--$206,616
Depreciation Depletion$121,973--$121,973
Insurance$49,426--$49,426
Fees for Service Investment Mgmnt Fees$45,535--$45,535
All Other Expenses$30,787--$30,787
Fees for Services Accounting$21,151--$21,151
Payroll Taxes$17,630--$17,630
Advertising$10,062--$10,062
Other Expenses$7,747--$7,747
Office Expenses$6,357--$6,357
Current Officers, Directors, Trustees, and Key Employees-$1,800-$1,800
Information Technology$929--$929
Total Functional Expenses$572,338$1,800$0$574,138
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
Contr Payable-cold Spr Granite$98,064
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI

Line 15a - compensation of officers and directors are based on 50.00 per board meeting and 25.00 per committee meeting. No compensation paid other than meetings. Line 17 - michigan does not require the filing of the form 990 with the state.

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

Information available upon request.

Filing and Contact Details

Filer

EIN
38-0984240
Phone
7342422475

Signing Officer

Name
Marvin Kaiser
Title
President
Phone
7342422475
Signed
2014-08-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marvin W Kaiser
Formed
1928
Legal Domicile
Mi
Voting Board Members
7
Independent Board Members
7
Employees
8

Preparer

Preparer
Randy L Plummer
Phone
5174232300
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 4, Part XIII

Part x - other liabilities 1. (2)contract payable - cold spring granite 98,064 - this is the balance due on the contract for the addition onto the chapel of prayer building which was completed on june 30, 2012.

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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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IRS990/PYOtherRevenueAmt0343847
IRS990/PYProgramServiceRevenueAmt0403165
IRS990/PYRevenuesLessExpensesAmt0429435
IRS990/PYSalariesCompEmpBnftPaidAmt0223722
IRS990/PYTotalExpensesAmt0580670
IRS990/PYTotalRevenueAmt01010105
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0435972
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt01263
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0true
IRS990/SavingsAndTempCashInvstGrp/BOYAmt074200
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0155827
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt02005654
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01309879
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03315533
IRS990ScheduleD/EquipmentGrp/BookValueAmt086165
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0357464
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0443629
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt01667623
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt1881242
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt2249532
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt3115862
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0EQUITY FUNDS
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc1FIXED INCOME - BOND FUNDS
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc2ISHARES COHEN & STEERS REALTY
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc3CASH & EQUIVALENTS
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc4FIFTH THIRD BANK HOLDINGS -
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc5PERMANENT CARE TR FUND
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd1C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd2C
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd3C
IRS990ScheduleD/LandGrp/BookValueAmt082332
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt082332
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0151947
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0438867
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0590814
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt098064
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONTR PAYABLE-COLD SPR GRANITE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PART X - OTHER LIABILITIES 1. (2)CONTRACT PAYABLE - COLD SPRING GRANITE 98,064 - THIS IS THE BALANCE DUE ON THE CONTRACT FOR THE ADDITION ONTO THE CHAPEL OF PRAYER BUILDING WHICH WAS COMPLETED ON JUNE 30, 2012.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XIII
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02326098
IRS990ScheduleD/TotalBookValueProgramRltdAmt02914259
IRS990ScheduleD/TotalLiabilityAmt098064
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 15A - COMPENSATION OF OFFICERS AND DIRECTORS ARE BASED ON 50.00 PER BOARD MEETING AND 25.00 PER COMMITTEE MEETING. NO COMPENSATION PAID OTHER THAN MEETINGS. LINE 17 - MICHIGAN DOES NOT REQUIRE THE FILING OF THE FORM 990 WITH THE STATE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INFORMATION AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01154384
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01139852
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt08449636
IRS990/TotalAssetsEOYAmt08790033
IRS990/TotalAssetsGrp/BOYAmt08449636
IRS990/TotalAssetsGrp/EOYAmt08790033
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt04165
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01800
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0572338
IRS990/TotalFunctionalExpensesGrp/TotalAmt0574138
IRS990/TotalGrossUBIAmt024000
IRS990/TotalLiabilitiesBOYAmt0239793
IRS990/TotalLiabilitiesEOYAmt0144218
IRS990/TotalLiabilitiesGrp/BOYAmt0239793
IRS990/TotalLiabilitiesGrp/EOYAmt0144218
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt08209843
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt08645815
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt06458
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt06458
IRS990/TotalProgramServiceExpensesAmt0572338
IRS990/TotalProgramServiceRevenueAmt0416538
IRS990/TotalReportableCompFromOrgAmt01800
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0981945
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01010110
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt024000
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08449636
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt08790033
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnrestrictedNetAssetsGrp/BOYAmt04329765
IRS990/UnrestrictedNetAssetsGrp/EOYAmt04591703
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1013200 S DIXIE HWY PO BOX 97
IRS990/USAddress/City0LASALLE
IRS990/USAddress/State0MI
IRS990/USAddress/ZIPCode048145
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.ROSELAWNMEMORIALPARK.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARVIN KAISER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07342422475
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-08-06
ReturnHeader/Filer/BusinessName/BusinessNameLine10ROSELAWN MEMORIAL PARK
ReturnHeader/Filer/BusinessNameControlTxt0ROSE
ReturnHeader/Filer/EIN0380984240
ReturnHeader/Filer/PhoneNum07342422475
ReturnHeader/Filer/USAddress/AddressLine1013200 S DIXIE HWY PO BOX 97
ReturnHeader/Filer/USAddress/City0LASALLE
ReturnHeader/Filer/USAddress/State0MI
ReturnHeader/Filer/USAddress/ZIPCode048145
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0382495995
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10RANDY L PLUMMER CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10127 N EVANS ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0TECUMSEH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0492861554
ReturnHeader/PreparerPersonGrp/PhoneNum05174232300
ReturnHeader/PreparerPersonGrp/PreparationDt02014-08-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANDY L PLUMMER
ReturnHeader/ReturnTs02014-08-06T13:04:28-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01

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.$15.3$0.03$15.3$1.47$0.84$0.62
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.7$0.03$14.6$1.53$0.84$0.69
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.0$0.02$13.9$1.74$0.79$0.95
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.0$0.04$13.0$1.84$0.71$1.14
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.9$0.01$11.9$1.40$0.73$0.67
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.2$0.02$11.2$1.18$0.70$0.47
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.7$0.01$10.7$1.27$0.66$0.61
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.1$0.04$10.1$1.03$0.61$0.42
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.69$0.01$9.68$1.06$0.60$0.45
2014Detailed filing. Detailed filing data is available for this year.$9.24$0.01$9.23$1.21$0.63$0.58
2013Detailed filing. Detailed filing data is available for this year.$8.79$0.14$8.65$1.01$0.57$0.44
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.45$0.24$8.21$0.58
2011Summary only. Only limited summary data is available for this year.$7.80$0.02$7.78$0.95$0.55$0.39