Civic Intelligence

Forest Hill Cemetery Association

990 • Fiscal year 2016 • EIN 39-0285630

Apr 01, 2015 to Mar 31, 2016 • Filed on Jul 06, 2016

631 Spring StWisconsin Rapids, WI 54494

(715) 421-5738

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.00x

Higher debt load relative to assets than 62% of similar nonprofits.

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

Liabilities / Revenue

59th percentile

0.02x

Higher debt load relative to revenue than 59% of similar nonprofits.

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

Net Margin

30th percentile

-1.4%

Higher net margin than 30% 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

17th percentile

-1.5%

Faster asset growth than 17% of similar nonprofits.

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

Revenue Growth

43rd percentile

-6.3%

Faster revenue growth than 43% of similar nonprofits.

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

Assets

Down

$1,102,343

Down $16,702 (-1.5%) from 2015

Net Assets

Down

$1,099,443

Down $15,886 (-1.4%) from 2015

Liabilities

Down

$2,900

Down $816 (-22%) from 2015

Revenue

Down

$159,633

Down $10,671 (-6.3%) from 2015

Expenses

Down

$161,886

Down $24,094 (-13%) from 2015

Net Income

Up

-$2,253

Up $13,423 (+86%) 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 2012: $721,032Liabilities 2012: $1,501Net Assets 2012: $719,5312012Assets 2013: $879,623Liabilities 2013: $1,846Net Assets 2013: $877,7772013Assets 2014: $1,111,074Liabilities 2014: $3,687Net Assets 2014: $1,107,3872014Assets 2015: $1,119,045Liabilities 2015: $3,716Net Assets 2015: $1,115,3292015Assets 2016: $1,102,343Liabilities 2016: $2,900Net Assets 2016: $1,099,4432016Assets 2017: $1,132,317Liabilities 2017: $2,630Net Assets 2017: $1,129,6872017Assets 2018: $1,055,387Liabilities 2018: $2,382Net Assets 2018: $1,053,0052018Assets 2019: $1,096,783Liabilities 2019: $1,904Net Assets 2019: $1,094,8792019Assets 2020: $1,090,371Liabilities 2020: $1,955Net Assets 2020: $1,088,4162020Assets 2021: $1,249,390Liabilities 2021: $1,711Net Assets 2021: $1,247,6792021Assets 2022: $1,274,400Liabilities 2022: $1,861Net Assets 2022: $1,272,5392022Assets 2023: $1,232,115Liabilities 2023: $2,487Net Assets 2023: $1,229,6282023Assets 2024: $1,321,574Liabilities 2024: $2,249Net Assets 2024: $1,319,3252024Assets 2025: $1,335,892Liabilities 2025: $1,419Net Assets 2025: $1,334,4732025

Highlighted filing

2016

Assets$1,102,343
Liabilities$2,900
Net Assets$1,099,443

Operations Trend

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

$300K$200K$100K$0-$100K-$200KRevenue 2012: $155,877Expenses 2012: $159,815Net Income 2012: -$3,9382012Revenue 2013: $168,210Expenses 2013: $152,986Net Income 2013: $15,2242013Revenue 2014: $280,735Expenses 2014: $176,519Net Income 2014: $104,2162014Revenue 2015: $170,304Expenses 2015: $185,980Net Income 2015: -$15,6762015Revenue 2016: $159,633Expenses 2016: $161,886Net Income 2016: -$2,2532016Revenue 2017: $164,159Expenses 2017: $163,229Net Income 2017: $9302017Revenue 2018: $60,339Expenses 2018: $162,889Net Income 2018: -$102,5502018Revenue 2019: $181,943Expenses 2019: $157,956Net Income 2019: $23,9872019Revenue 2020: $175,483Expenses 2020: $159,221Net Income 2020: $16,2622020Revenue 2021: $197,408Expenses 2021: $179,974Net Income 2021: $17,4342021Revenue 2022: $218,069Expenses 2022: $195,139Net Income 2022: $22,9302022Revenue 2023: $203,398Expenses 2023: $210,676Net Income 2023: -$7,2782023Revenue 2024: $230,008Expenses 2024: $191,313Net Income 2024: $38,6952024Revenue 2025: $198,606Expenses 2025: $196,992Net Income 2025: $1,6142025

Highlighted filing

2016

Revenue$159,633
Expenses$161,886
Net Income-$2,253
Jump To
Filing Snapshot
Filing Period
Apr 1, 2015 to Mar 31, 2016
Signed
Jul 6, 2016
Return Version
2015v2.1
Gross Receipts
$176,049
Mission and Program Overview

Mission

CEMETERY OPERATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$486,754$482,894▼ $3,860
Inventories for Sale or Use$290,243$278,420▼ $11,823
Land, Buildings, and Equipment, Net$121,695$123,399▲ $1,704
Savings and Temporary Cash Investments$126,749$122,740▼ $4,009
Investments Other Securities$84,768$82,497▼ $2,271
Accounts Receivable$3,772$6,386▲ $2,614
Cash and Non-Interest-Bearing Accounts$5,064$6,007▲ $943
Total Assets$1,119,045$1,102,343▼ $16,702
Liabilities
Accounts Payable and Accrued Expenses$3,716$2,900▼ $816
Total Liabilities$3,716$2,900▼ $816
Net Assets / Fund Balance
Unrestricted Net Assets$596,862$599,694▲ $2,832
Permanently Rstr Net Assets$486,754$482,894▼ $3,860
Temporarily Rstr Net Assets$31,713$16,855▼ $14,858
Total Net Assets Fund Balance$1,115,329$1,099,443▼ $15,886
Total Liabilities and Net Assets / Fund Balance$1,119,045$1,102,343▼ $16,702

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$93,746$106,415$200,161
Buildings$29,653$21,708$51,361
Investment Program Related Org$248,707--
Other Securities$14,177--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$486,754$4,594▲ $14,415$1,218$499,912
2015$459,724$6,534▲ $26,941$2,439$486,754
2014$448,863$3,640▲ $14,172$3,089$459,724
2013$433,935$1,948▲ $19,939$3,178$448,864
2012$421,218$2,160▲ $18,554$4,244$434,067
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ellen M DahlPresident
Susie Dempze MarleneVice President
Dennis PolochTrustee
Donald PryorTrustee
Keith HafermannTrustee
Mabel MillerTrustee
Philip GreenewayTrustee
Robert R HetzelTrustee
Robert ZimmermanTrustee
Eleanor OlskiTrusteetreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$64,305
Program Service Revenue
$106,172
Investment Income
$5,313
Other Revenue
$-16,157
Change in Net Assets
$-2,253
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$99,853
Other Expenses$62,033
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$90,179--$90,179
Depreciation Depletion$13,662--$13,662
All Other Expenses$12,182--$12,182
Insurance$10,192--$10,192
Payroll Taxes$9,674--$9,674
Fees for Services Legal$5,713--$5,713
Other Expenses$4,264--$4,264
Occupancy$3,956--$3,956
Office Expenses$1,389--$1,389
Fees for Services Other$1,000--$1,000
Advertising$542--$542
Total Functional Expenses$161,886$0$0$161,886
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
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

Governance Explanations

Form 990 governing body review Part VI line 11

The cemetery has a board of 9 members; one president, vice president, secretary, treasurer and the balance are trustees.

Governing documents etc available to public Part VI line 19

Form 990 is available to the publice upon request.

Filing and Contact Details

Filer

Filer Name
Forest Hill Cemetery Association
EIN
39-0285630
Address
631 SPRING ST, WISCONSIN RAPIDS, WI 54494

Signing Officer

Name
Ellen M Dahl
Title
President
Phone
7154213900
Signed
2016-07-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ellen M Dahl
Formed
1991
Legal Domicile
Wi
Voting Board Members
10
Independent Board Members
0
Employees
4

Preparer

Firm
Money Managers LLC
Address
2550 - 48TH STREET SO, WISCONSIN RAPIDS, WI 54494
Preparer
Daye Ann Shomberg
Phone
7154240111
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Decrease-program related endowments $(3,860)Unrealized loss on investments $(6,095)Write of of Notes Receivable $(3,678)Total change in net assets $(13633)

Financial Statement Notes

Endowment funds intended uses (Part V, line 4)

Part v, line 4, uses of endowment funds - cemetery operation(dividends only)

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IRS990/ProgramServiceRevenueGrp/Desc2SALES GRAVES
IRS990/ProgramServiceRevenueGrp/Desc3SALES MAUS CRYPTS NICHE
IRS990/ProgramServiceRevenueGrp/Desc4SALES BRONZE AND MDSE
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IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0CEMETERY ENDOWMENT CARE FUND
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IRS990ScheduleD/OtherSecuritiesGrp/Desc1EXELON
IRS990ScheduleD/OtherSecuritiesGrp/Desc2VIRTUS
IRS990ScheduleD/OtherSecuritiesGrp/Desc3DODGE AND COX FUNDS
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PART V, LINE 4, USES OF ENDOWMENT FUNDS - CEMETERY OPERATION(DIVIDENDS ONLY)
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CEMETERY HAS A BOARD OF 9 MEMBERS; ONE PRESIDENT, VICE PRESIDENT, SECRETARY, TREASURER AND THE BALANCE ARE TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS AVAILABLE TO THE PUBLICE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Decrease-program related endowments $(3,860)Unrealized loss on investments $(6,095)Write of of Notes Receivable $(3,678)Total change in net assets $(13633)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Explanation of other changes in net assets or fund balances Part XI line 9
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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.34$0.00$1.33$0.20$0.20$0.00
2024Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$0.23$0.19$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.23$0.00$1.23$0.20$0.21$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.27$0.00$1.27$0.22$0.20$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.25$0.00$1.25$0.20$0.18$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$0.18$0.16$0.02
2019Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.09$0.18$0.16$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.05$0.06$0.16$0.10
2017Detailed filing. Detailed filing data is available for this year.$1.13$0.00$1.13$0.16$0.16$0.00
2016Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.10$0.16$0.16$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.12$0.00$1.12$0.17$0.19$0.02
2014Summary only. Only limited summary data is available for this year.$1.11$0.00$1.11$0.28$0.18$0.10
2013Summary only. Only limited summary data is available for this year.$0.88$0.00$0.88$0.17$0.15$0.02
2012Summary only. Only limited summary data is available for this year.$0.72$0.00$0.72$0.16$0.16$0.00
Peer Organizations

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