Civic Intelligence

Forest Hill Cemetery Association

990 • Fiscal year 2017 • EIN 39-0285630

Apr 01, 2016 to Mar 31, 2017 • Filed on Jul 27, 2017

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.

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

Liabilities / Revenue

58th percentile

0.02x

Higher debt load relative to revenue than 58% of similar nonprofits.

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

Net Margin

23rd percentile

0.6%

Higher net margin than 23% of similar nonprofits.

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

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.

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

Asset Growth

36th percentile

2.7%

Faster asset growth than 36% of similar nonprofits.

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

Revenue Growth

38th percentile

2.8%

Faster revenue growth than 38% of similar nonprofits.

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

Assets

Up

$1,132,317

Up $29,974 (+2.7%) from 2016

Net Assets

Up

$1,129,687

Up $30,244 (+2.8%) from 2016

Liabilities

Down

$2,630

Down $270 (-9.3%) from 2016

Revenue

Up

$164,159

Up $4,526 (+2.8%) from 2016

Expenses

Up

$163,229

Up $1,343 (+0.8%) from 2016

Net Income

Up

$930

Up $3,183 (+141%) 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 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

2017

Assets$1,132,317
Liabilities$2,630
Net Assets$1,129,687

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

2017

Revenue$164,159
Expenses$163,229
Net Income$930
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Jul 27, 2017
Return Version
2016v3.0
Gross Receipts
$179,973
Mission and Program Overview

Mission

CEMETERY OPERATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$482,894$433,149▼ $49,745
Savings and Temporary Cash Investments$122,740$272,929▲ $150,189
Inventories for Sale or Use$278,420$266,844▼ $11,576
Land, Buildings, and Equipment, Net$121,695$110,432▼ $11,263
Investments Other Securities$82,497$36,372▼ $46,125
Cash and Non-Interest-Bearing Accounts$6,007$6,693▲ $686
Accounts Receivable$6,386$5,898▼ $488
Total Assets$1,100,639$1,132,317▲ $31,678
Liabilities
Accounts Payable and Accrued Expenses$2,900$2,630▼ $270
Total Liabilities$2,900$2,630▼ $270
Net Assets / Fund Balance
Unrestricted Net Assets$597,990$674,679▲ $76,689
Permanently Rstr Net Assets$482,894$433,149▼ $49,745
Temporarily Rstr Net Assets$16,855$21,859▲ $5,004
Total Net Assets Fund Balance$1,097,739$1,129,687▲ $31,948
Total Liabilities and Net Assets / Fund Balance$1,100,639$1,132,317▲ $31,678

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$82,244$113,517$195,761
Buildings$28,188$23,173$51,361
Investment Program Related Org$224,001--
Other Securities$1,511--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$482,894$4,187▲ $24,638$73,799$433,150
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
Compensation and Service Providers

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$73,620
Program Service Revenue
$98,962
Investment Income
$7,133
Other Revenue
$-15,556
Change in Net Assets
$930
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$105,403
Other Expenses$57,826
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$96,609--$96,609
Depreciation Depletion$12,087--$12,087
Insurance$10,358--$10,358
Payroll Taxes$8,794--$8,794
All Other Expenses$8,603--$8,603
Fees for Services Accounting$5,050--$5,050
Occupancy$4,285--$4,285
Other Expenses$2,523--$2,523
Office Expenses$970--$970
Advertising$645--$645
Interest$2--$2
Total Functional Expenses$163,229$0$0$163,229
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
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
7154215738
Signed
2017-07-27
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
3
Volunteers
10

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

Increase-Un-Restricted net Assets $76,689Decrease in Permanently restricted Assets -49,745Increase Temporarily restricted Assets 5,004SubTotal $31,948Minus decrease in Accounts Receivable -488Minus decrease in Acounts Payable -270Minus outstanding Deposit -172Equals change in Net Assets $31,018

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/Desc0GROUND INTERMENTS
IRS990/ProgramServiceRevenueGrp/Desc1MAUSOLEUM INTERMENTS
IRS990/ProgramServiceRevenueGrp/Desc2SALES GRAVES
IRS990/ProgramServiceRevenueGrp/Desc3SALES MAUS CRYPTS NICHE
IRS990/ProgramServiceRevenueGrp/Desc4SALES BRONZE AND MDSE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt027925
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115187
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt212650
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt336598
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt43542
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115187
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt212650
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt336598
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt43542
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt064305
IRS990/PYInvestmentIncomeAmt05313
IRS990/PYOtherExpensesAmt062033
IRS990/PYOtherRevenueAmt0-16157
IRS990/PYProgramServiceRevenueAmt0106172
IRS990/PYRevenuesLessExpensesAmt0-2253
IRS990/PYSalariesCompEmpBnftPaidAmt099853
IRS990/PYTotalExpensesAmt0161886
IRS990/PYTotalRevenueAmt0159633
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0930
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt073620
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0true
IRS990/RevenueAmt0164159
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0122740
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0272929
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt028188
IRS990ScheduleD/BuildingsGrp/DepreciationAmt023173
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt051361
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IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0482894
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt04187
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0433150
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt024638
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt073799
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt04633
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0486754
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt04594
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0499912
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt014415
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt01218
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt04006
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0459724
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt06534
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0486754
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt02439
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt03862
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt03640
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0459724
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt014172
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt03089
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt03780
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0433935
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt01948
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0448864
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt019939
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt03178
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt082244
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0113517
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0195761
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0209148
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt1224001
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0CEMETERY ENDOWMENT CARE FUND
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc1MAUSOLEUM ENDOWMENT CARE FUND
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt034861
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt11511
IRS990ScheduleD/OtherSecuritiesGrp/Desc0FRANKLIN AGE
IRS990ScheduleD/OtherSecuritiesGrp/Desc1EXELON
IRS990ScheduleD/OtherSecuritiesGrp/Desc2VIRTUS
IRS990ScheduleD/OtherSecuritiesGrp/Desc3DODGE AND COX FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2F
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd3F
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PART V, LINE 4, USES OF ENDOWMENT FUNDS - CEMETERY OPERATION(DIVIDENDS ONLY)
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Endowment funds intended uses (Part V, line 4)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0110432
IRS990ScheduleD/TotalBookValueProgramRltdAmt0433149
IRS990ScheduleD/TotalBookValueSecuritiesAmt036372
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
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/ExplanationTxt2Increase-Un-Restricted net Assets $76,689Decrease in Permanently restricted Assets -49,745Increase Temporarily restricted Assets 5,004SubTotal $31,948Minus decrease in Accounts Receivable -488Minus decrease in Acounts Payable -270Minus outstanding Deposit -172Equals change in Net Assets $31,018
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
IRS990/SchoolOperatingInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt016855
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt021859
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01100639
IRS990/TotalAssetsEOYAmt01132317
IRS990/TotalAssetsGrp/BOYAmt01100639
IRS990/TotalAssetsGrp/EOYAmt01132317
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt073620
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0163229
IRS990/TotalFunctionalExpensesGrp/TotalAmt0163229
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02900
IRS990/TotalLiabilitiesEOYAmt02630
IRS990/TotalLiabilitiesGrp/BOYAmt02900
IRS990/TotalLiabilitiesGrp/EOYAmt02630
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01097739
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01129687
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt03060
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt03060
IRS990/TotalProgramServiceExpensesAmt0163229
IRS990/TotalProgramServiceRevenueAmt098962
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt090539
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0164159
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt010
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01100639

Document Assets

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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