Civic Intelligence

Utica Cemetery Association

990 • Fiscal year 2017 • EIN 38-1231826

Jul 01, 2016 to Jun 30, 2017 • Filed on Nov 09, 2017

52763 Deerwood DriveMacomb, MI 48042

(586) 383-0256

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.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

83rd percentile

0.42x

Higher debt load relative to revenue than 83% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Net Margin

11th percentile

-16%

Higher net margin than 11% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

79th percentile

$23,797

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 20.4% of source-year revenue.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Asset Growth

10th percentile

-0.6%

Faster asset growth than 10% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

18th percentile

-12%

Faster revenue growth than 18% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Down

$1,178,888

Down $7,567 (-0.6%) from 2016

Net Assets

Down

$1,129,574

Down $19,172 (-1.7%) from 2016

Liabilities

Up

$49,314

Up $11,605 (+31%) from 2016

Revenue

Down

$116,738

Down $16,288 (-12%) from 2016

Expenses

Up

$135,910

Up $22,947 (+20%) from 2016

Net Income

Down

-$19,172

Down $39,235 (-196%) 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 2010: $1,023,334Liabilities 2010: $2,974Net Assets 2010: $1,020,3602010Assets 2011: $1,021,969Liabilities 2011: $3,222Net Assets 2011: $1,018,7472011Assets 2012: $1,025,381Liabilities 2012: $3,770Net Assets 2012: $1,021,6112012Assets 2013: $1,060,646Liabilities 2013: $3,924Net Assets 2013: $1,056,7222013Assets 2014: $1,095,701Liabilities 2014: $4,028Net Assets 2014: $1,091,6732014Assets 2015: $1,132,333Liabilities 2015: $3,650Net Assets 2015: $1,128,6832015Assets 2016: $1,186,455Liabilities 2016: $37,709Net Assets 2016: $1,148,7462016Assets 2017: $1,178,888Liabilities 2017: $49,314Net Assets 2017: $1,129,5742017Assets 2018: $1,192,373Liabilities 2018: $34,726Net Assets 2018: $1,157,6472018Assets 2019: $1,207,006Liabilities 2019: $34,849Net Assets 2019: $1,172,1572019Assets 2020: $1,155,777Liabilities 2020: $2,232Net Assets 2020: $1,153,5452020Assets 2021: $1,193,890Liabilities 2021: $3,327Net Assets 2021: $1,190,5632021Assets 2022: $1,250,596Liabilities 2022: $681Net Assets 2022: $1,249,9152022Assets 2023: $1,297,984Liabilities 2023: $3,436Net Assets 2023: $1,294,5482023Assets 2024: $1,434,676Liabilities 2024: $1,515Net Assets 2024: $1,433,1612024

Highlighted filing

2017

Assets$1,178,888
Liabilities$49,314
Net Assets$1,129,574

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2010: $85,351Expenses 2010: $97,878Net Income 2010: -$12,5272010Expenses 2011: $104,0352011Expenses 2012: $103,8402012Revenue 2013: $137,380Expenses 2013: $102,269Net Income 2013: $35,1112013Revenue 2014: $132,783Expenses 2014: $97,832Net Income 2014: $34,9512014Revenue 2015: $144,644Expenses 2015: $107,634Net Income 2015: $37,0102015Revenue 2016: $133,026Expenses 2016: $112,963Net Income 2016: $20,0632016Revenue 2017: $116,738Expenses 2017: $135,910Net Income 2017: -$19,1722017Revenue 2018: $201,021Expenses 2018: $172,948Net Income 2018: $28,0732018Revenue 2019: $146,343Expenses 2019: $131,833Net Income 2019: $14,5102019Revenue 2020: $127,006Expenses 2020: $145,618Net Income 2020: -$18,6122020Revenue 2021: $171,399Expenses 2021: $134,381Net Income 2021: $37,0182021Revenue 2022: $230,510Expenses 2022: $171,158Net Income 2022: $59,3522022Revenue 2023: $221,673Expenses 2023: $177,040Net Income 2023: $44,6332023Revenue 2024: $321,181Expenses 2024: $182,568Net Income 2024: $138,6132024

Highlighted filing

2017

Revenue$116,738
Expenses$135,910
Net Income-$19,172
Jump To
Filing Snapshot
Filing Period
Jul 1, 2016 to Jun 30, 2017
Signed
Nov 9, 2017
Return Version
2016v3.0
Gross Receipts
$189,702
Mission and Program Overview

Mission

Cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,148,746$1,129,574▼ $19,172
Investments in Publicly Traded Securities$981,250$982,023▲ $773
Land, Buildings, and Equipment, Net$198,502$188,897▼ $9,605
Cash and Non-Interest-Bearing Accounts$4,496$7,968▲ $3,472
Savings and Temporary Cash Investments$2,207--
Total Assets$1,186,455$1,178,888▼ $7,567
Liabilities
Unsecured Notes Loans Payable$31,097$43,228▲ $12,131
Accounts Payable and Accrued Expenses$6,612$6,086▼ $526
Total Liabilities$37,709$49,314▲ $11,605
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,148,746$1,129,574▼ $19,172
Total Liabilities and Net Assets / Fund Balance$1,186,455$1,178,888▼ $7,567

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$170,010$5,254$175,264
Other Land Buildings$11,960$33,180$45,140
Equipment$6,927$34,917$41,844
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Chuck CuddingtonSuperintendentPT$23,797$23,797
Laura SalanskySecretary/TreasurerPT$8,050$8,050
Robert BeckPresidentPT$4,145$4,145
Ron KernerVice PresidentPT$640$640
Kirk MaasTrusteePT$480$480
Anthony StadlerTrusteePT$240$240
Joann StangeTrusteePT$240$240
Marvin StangeTrusteePT$240$240
Mary Beth SorensenTrusteePT$240$240
Wallace DoeblerFinancial AdvisorPT$240$240
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$76,104
Investment Income
$40,634
Other Revenue
$0
Change in Net Assets
$-19,172
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$90,218
Other Expenses$45,692
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$40,120--$40,120
Current Officers, Directors, Trustees, and Key Employees$23,717$14,595-$38,312
Occupancy$10,822$1,099-$11,921
Payroll Taxes$9,593$2,193-$11,786
Depreciation Depletion$9,522$83-$9,605
Fees for Services Legal-$8,275-$8,275
Insurance$7,731--$7,731
Fees for Service Investment Mgmnt Fees$2,372--$2,372
Fees for Services Accounting-$2,310-$2,310
Interest-$1,131-$1,131
Office Expenses-$998-$998
Conferences and Meetings-$742-$742
Other Expenses$250$222-$250
Advertising-$56-$56
Total Functional Expenses$104,206$31,704$0$135,910
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
Lobbying 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
Filing and Contact Details

Filer

Filer Name
Utica Cemetery Association
EIN
38-1231826
Phone
5863830256
Address
52763 Deerwood Drive, Macomb, MI 48042

Signing Officer

Name
Laura Salansky
Title
Secretary/treasurer
Phone
5863830256
Signed
2017-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laura Salansky
Formed
1909
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
5
Employees
7
Volunteers
0

Preparer

Firm
Sangster & Associates Plc
Address
858 LOGGERS CIR, ROCHESTER, MI 48307
Preparer
Debra a Sangster
Phone
2486701143
Supplemental Narrative

Additional Explanations

Pt VI, Line 19

Upon Request

Pt VI, Line 11B

The Form 990 is distributed to the Board for their

Pt VI, Line 11B

individual review prior to a Board meeting. The Form

Pt VI, Line 11B

990 is then approved by the Board prior to filing.

Pt VI, Line 1A

Robert Beck is compensated as an officer.

Pt VI, Line 1A

Charles Cuddington and Laura Salansky are compensated

Pt VI, Line 1A

as employees of the organization.

Pt VI, Line 2

Joann Stange and Marvin Stange are related.

Form 990EZ, Part I, Line 16

Insurance

Form 990EZ, Part I, Line 16

License Fees

Form 990EZ, Part I, Line 16

Office Supplies

Form 990EZ, Part I, Line 16

Telephone

Form 990EZ, Part II, Line 24

Equipment - Net of Accumulated Depreciation

Form 990EZ, Part II, Line 24

Land Improvements - Net of Accumulated Depreciation

Form 990EZ, Part II, Line 24

Construction in Progress

Form 990EZ, Part II, Line 26

Payroll Tax Liabilities

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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IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01148746
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01129574
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02207
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0170010
IRS990ScheduleD/BuildingsGrp/DepreciationAmt05254
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0175264
IRS990ScheduleD/EquipmentGrp/BookValueAmt06927
IRS990ScheduleD/EquipmentGrp/DepreciationAmt034917
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt041844
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt011960
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt033180
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt045140
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0188897
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Upon Request
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is distributed to the Board for their
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2individual review prior to a Board meeting. The Form
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3990 is then approved by the Board prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Robert Beck is compensated as an officer.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Charles Cuddington and Laura Salansky are compensated
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6as employees of the organization.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Joann Stange and Marvin Stange are related.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Insurance
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9License Fees
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Office Supplies
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Telephone
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Equipment - Net of Accumulated Depreciation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13Land Improvements - Net of Accumulated Depreciation
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Construction in Progress
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15Payroll Tax Liabilities
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 1a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Form 990EZ, Part II, Line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Form 990EZ, Part II, Line 26
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MI
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01186455
IRS990/TotalAssetsEOYAmt01178888
IRS990/TotalAssetsGrp/BOYAmt01186455
IRS990/TotalAssetsGrp/EOYAmt01178888
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt031704
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0104206
IRS990/TotalFunctionalExpensesGrp/TotalAmt0135910
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt037709
IRS990/TotalLiabilitiesEOYAmt049314
IRS990/TotalLiabilitiesGrp/BOYAmt037709
IRS990/TotalLiabilitiesGrp/EOYAmt049314
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01148746
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01129574
IRS990/TotalProgramServiceExpensesAmt0104206
IRS990/TotalProgramServiceRevenueAmt076104
IRS990/TotalReportableCompFromOrgAmt038312
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0116738
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0116738
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01186455
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01178888
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt031097
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt043228
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt052763 Deerwood Dr
IRS990/USAddress/CityNm0Macomb
IRS990/USAddress/StateAbbreviationCd0MI
IRS990/USAddress/ZIPCd048042
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LAURA SALANSKY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05863830256
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Utica Cemetery Association
ReturnHeader/Filer/BusinessNameControlTxt0UTIC
ReturnHeader/Filer/EIN0381231826
ReturnHeader/Filer/PhoneNum05863830256
ReturnHeader/Filer/USAddress/AddressLine1Txt052763 Deerwood Drive
ReturnHeader/Filer/USAddress/CityNm0Macomb
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048042
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0B8528AAC6C3CD736A99330F60F4D8C7FA625335C
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId017A8C8A65B2E9765F2D470C7E52F24F7269898CF
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0216.189.220.80
ReturnHeader/FilingSecurityInformation/IPDt02018-04-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm010:08:07
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SANGSTER & ASSOCIATES PLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0858 LOGGERS CIR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ROCHESTER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048307
ReturnHeader/PreparerPersonGrp/PhoneNum02486701143
ReturnHeader/PreparerPersonGrp/PreparationDt02018-04-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DEBRA A SANGSTER
ReturnHeader/ReturnTs02018-04-10T10:08:17-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-07-01
ReturnHeader/TaxPeriodEndDt02017-06-30
ReturnHeader/TaxYr02016

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.$1.43$0.00$1.43$0.32$0.18$0.14
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.30$0.00$1.29$0.22$0.18$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.25$0.00$1.25$0.23$0.17$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.00$1.19$0.17$0.13$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.00$1.15$0.13$0.15$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.21$0.03$1.17$0.15$0.13$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.03$1.16$0.20$0.17$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.18$0.05$1.13$0.12$0.14$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.19$0.04$1.15$0.13$0.11$0.02
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.13$0.00$1.13$0.14$0.11$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.09$0.13$0.10$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.06$0.00$1.06$0.14$0.10$0.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.00$1.02$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.00$1.02$0.10
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.00$1.02$0.09$0.10$0.01