Civic Intelligence

West Bend Cemetery Association

990 • Fiscal year 2016 • EIN 39-0698045

Jan 01, 2016 to Dec 31, 2016 • Filed on Feb 03, 2017

Organization ProfileWWW.WASHINGTONCOUNTYMEMORIALPARK.COM
3358 Paradise DriveWest Bend, WI 53095

(262) 334-2654

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.34x

Higher debt load relative to assets than 93% of similar nonprofits.

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

Liabilities / Revenue

95th percentile

2.61x

Higher debt load relative to revenue than 95% of similar nonprofits.

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

Net Margin

36th percentile

2.7%

Higher net margin than 36% of similar nonprofits.

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

Top Officer Pay

57th percentile

$2,575

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 0.8% of source-year revenue.

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

Asset Growth

54th percentile

2.6%

Faster asset growth than 54% of similar nonprofits.

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

Revenue Growth

38th percentile

-9.6%

Faster revenue growth than 38% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$2,635,498

Up $66,367 (+2.6%) from 2015

Net Assets

Up

$1,748,702

Up $55,045 (+3.3%) from 2015

Liabilities

Up

$886,796

Up $11,322 (+1.3%) from 2015

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin36th percentile

Revenue

Down

$340,232

Down $35,948 (-9.6%) from 2015

Expenses

Up

$331,212

Up $18,031 (+5.8%) from 2015

Net Income

Down

$9,020

Down $53,979 (-86%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth54th percentile

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

$3.0M$2.0M$1.0M$0Assets 2011: $2,417,040Liabilities 2011: $830,618Net Assets 2011: $1,586,4222011Assets 2012: $2,477,330Liabilities 2012: $837,346Net Assets 2012: $1,639,9842012Assets 2013: $2,511,147Liabilities 2013: $850,900Net Assets 2013: $1,660,2472013Assets 2014: $2,562,330Liabilities 2014: $866,132Net Assets 2014: $1,696,1982014Assets 2015: $2,569,131Liabilities 2015: $875,474Net Assets 2015: $1,693,6572015Assets 2016: $2,635,498Liabilities 2016: $886,796Net Assets 2016: $1,748,7022016Assets 2017: $2,681,641Liabilities 2017: $898,329Net Assets 2017: $1,783,3122017Assets 2018: $2,613,518Liabilities 2018: $904,458Net Assets 2018: $1,709,0602018Assets 2019: $2,728,545Liabilities 2019: $915,373Net Assets 2019: $1,813,1722019Assets 2020: $2,793,026Liabilities 2020: $931,171Net Assets 2020: $1,861,8552020Assets 2021: $2,958,515Liabilities 2021: $951,794Net Assets 2021: $2,006,7212021Assets 2022: $2,754,616Liabilities 2022: $960,452Net Assets 2022: $1,794,1642022Assets 2023: $2,861,055Liabilities 2023: $971,823Net Assets 2023: $1,889,2322023Assets 2024: $2,978,345Liabilities 2024: $985,785Net Assets 2024: $1,992,5602024

Highlighted filing

2016

Assets$2,635,498
Liabilities$886,796
Net Assets$1,748,702
Open 2016 Filing

Operations Trend

Revenue Growth38th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2011: $285,757Expenses 2011: $269,665Net Income 2011: $16,0922011Expenses 2012: $286,0062012Revenue 2013: $305,341Expenses 2013: $308,935Net Income 2013: -$3,5942013Revenue 2014: $301,264Expenses 2014: $297,454Net Income 2014: $3,8102014Revenue 2015: $376,180Expenses 2015: $313,181Net Income 2015: $62,9992015Revenue 2016: $340,232Expenses 2016: $331,212Net Income 2016: $9,0202016Revenue 2017: $291,111Expenses 2017: $346,152Net Income 2017: -$55,0412017Revenue 2018: $347,379Expenses 2018: $360,951Net Income 2018: -$13,5722018Revenue 2019: $391,289Expenses 2019: $390,980Net Income 2019: $3092019Revenue 2020: $417,584Expenses 2020: $411,677Net Income 2020: $5,9072020Revenue 2021: $466,552Expenses 2021: $419,206Net Income 2021: $47,3462021Revenue 2022: $708,894Expenses 2022: $471,395Net Income 2022: $237,4992022Revenue 2023: $434,528Expenses 2023: $490,558Net Income 2023: -$56,0302023Revenue 2024: $561,883Expenses 2024: $502,461Net Income 2024: $59,4222024

Highlighted filing

2016

Revenue$340,232
Expenses$331,212
Net Income$9,020
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Feb 3, 2017
Return Version
2016v3.0
Gross Receipts
$474,084
Mission and Program Overview

Mission

Sales and upkeep of cemetery grounds.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,670,653$1,649,989▼ $20,664
Inventories for Sale or Use$438,816$403,986▼ $34,830
Land, Buildings, and Equipment, Net$320,276$327,047▲ $6,771
Savings and Temporary Cash Investments$76,040$152,460▲ $76,420
Cash and Non-Interest-Bearing Accounts$45,533$54,027▲ $8,494
Prepaid Expenses and Deferred Charges$6,306$37,734▲ $31,428
Accounts Receivable$11,507$10,255▼ $1,252
Total Assets$2,569,131$2,635,498▲ $66,367
Liabilities
Other Liabilities$865,858$877,009▲ $11,151
Accounts Payable and Accrued Expenses$9,616$9,787▲ $171
Total Liabilities$875,474$886,796▲ $11,322
Net Assets / Fund Balance
Unrestricted Net Assets$1,693,657$1,748,702▲ $55,045
Total Net Assets Fund Balance$1,693,657$1,748,702▲ $55,045
Total Liabilities and Net Assets / Fund Balance$2,569,131$2,635,498▲ $66,367

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$191,673$161,820$353,493
Other Land Buildings$100,907$184,387$285,294
Equipment$32,832$219,695$252,527
Land$1,635-$1,635
Compensation and Service Providers
Top Officer Pay57th percentile

Employees

NameTitleBaseTotal
Frank SalterPresident$2,575$2,575
David SchoenwetterTreasurer/se$1,825$1,825
Paul SchneissVice Preside$1,075$1,075
Greg BohnTrustee$575$575
James KellTrustee$575$575
Mark PuerlingTrustee$575$575
Ryan SteilenTrustee$575$575
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$117,932
Investment Income
$51,291
Other Revenue
$171,009
Change in Net Assets
$9,020

Audited Revenue Reconciliation

Revenue per Audited Statements
$340,232
Revenue Not Reported on Form 990
$80,855
Total Revenue per Audited Statements
$421,087
Total Revenue per Form 990
$340,232
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$198,559
Other Expenses$132,653
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$176,238
Depreciation Depletion---$33,243
Payroll Taxes---$19,646
Occupancy---$7,643
Fees for Services Accounting---$7,290
All Other Expenses---$7,037
Other Expenses---$5,021
Pension Plan Contributions---$2,675
Office Expenses---$979
Travel---$743
Advertising---$171
Total Functional Expenses$0$0$0$331,212

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$366,042
Expenses per Audited Statements$331,212
Total Expenses per Form 990$331,212
Expenses Not Reported on Form 990$34,830
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
Perpetual Care Liability$877,009
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
Yes
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

“The form 990 will be reviewed prior to issuance by the treasurer. The treasurer will present the form 990 to the board of trustees at the next scheduled meeting.”

Form 990, Page 6, Part VI, Line 15A

“The board reviews the performance of the superintendent each year. His performance is assessed and his compensation is compared to data received.”

Form 990, Page 6, Part VI, Line 19

“Form 990, governing documents, policies, and financial statements are available upon request from the business office within 48 hours.”

Filing and Contact Details

Filer

Filer Name
West Bend Cemetery Association
EIN
39-0698045
Phone
2623342654
Address
3358 PARADISE DRIVE, WEST BEND, WI 53095

Signing Officer

Name
Frank Salter
Title
President
Phone
2623342654
Signed
2017-02-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Salter
Formed
1854
Legal Domicile
Wi
Voting Board Members
7
Independent Board Members
7
Employees
7

Preparer

Firm
Kieckhafer Dietzler Hauser Hanson Llp
Address
PO BOX 637, WEST BEND, WI 53095-0637
Preparer
James Saueressig
Phone
2623342341
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Cost of sales 34,830 cost of sales -34,830”

Financial Statement Notes

Schedule D, Page 3, Part X

“The association's current accounting policy is to disclose liabilities for uncertain tax positions when a liability is probable and estimable. Management is not aware of any violation of its tax status as an organization exempt from income taxes, nor is it aware of any exposure to unrelated business income tax. The association files tax returns in the u.s. Federal jurisdiction. The association's federal income tax returns prior to fiscal year 2011 are closed. The association does not have any tax returns currently under examination by a federal or state jurisdiction.”

Schedule D, Page 4, Part XI, Line 2D

“COST OF SALES 34,830”

Schedule D, Page 4, Part XII, Line 2D

“COST OF SALES 34,830”

Raw XML Appendix350 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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PERPETUAL CARE LIABILITY
IRS990ScheduleD/OtherRevenueAmt034830
IRS990ScheduleD/RevenueNotReportedAmt080855
IRS990ScheduleD/RevenueSubtotalAmt0340232
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION'S CURRENT ACCOUNTING POLICY IS TO DISCLOSE LIABILITIES FOR UNCERTAIN TAX POSITIONS WHEN A LIABILITY IS PROBABLE AND ESTIMABLE. MANAGEMENT IS NOT AWARE OF ANY VIOLATION OF ITS TAX STATUS AS AN ORGANIZATION EXEMPT FROM INCOME TAXES, NOR IS IT AWARE OF ANY EXPOSURE TO UNRELATED BUSINESS INCOME TAX. THE ASSOCIATION FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE ASSOCIATION'S FEDERAL INCOME TAX RETURNS PRIOR TO FISCAL YEAR 2011 ARE CLOSED. THE ASSOCIATION DOES NOT HAVE ANY TAX RETURNS CURRENTLY UNDER EXAMINATION BY A FEDERAL OR STATE JURISDICTION.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF SALES 34,830
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2COST OF SALES 34,830
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0327047
IRS990ScheduleD/TotalExpensesPerForm990Amt0331212
IRS990ScheduleD/TotalLiabilityAmt0877009
IRS990ScheduleD/TotalRevenuePerForm990Amt0340232
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0421087
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0366042
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 WILL BE REVIEWED PRIOR TO ISSUANCE BY THE TREASURER. THE TREASURER WILL PRESENT THE FORM 990 TO THE BOARD OF TRUSTEES AT THE NEXT SCHEDULED MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD REVIEWS THE PERFORMANCE OF THE SUPERINTENDENT EACH YEAR. HIS PERFORMANCE IS ASSESSED AND HIS COMPENSATION IS COMPARED TO DATA RECEIVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990, GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FROM THE BUSINESS OFFICE WITHIN 48 HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COST OF SALES 34,830 COST OF SALES -34,830
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02569131
IRS990/TotalAssetsEOYAmt02635498
IRS990/TotalAssetsGrp/BOYAmt02569131
IRS990/TotalAssetsGrp/EOYAmt02635498
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0331212
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0875474
IRS990/TotalLiabilitiesEOYAmt0886796
IRS990/TotalLiabilitiesGrp/BOYAmt0875474
IRS990/TotalLiabilitiesGrp/EOYAmt0886796
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01693657
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01748702
IRS990/TotalProgramServiceExpensesAmt0331212
IRS990/TotalProgramServiceRevenueAmt0117932
IRS990/TotalReportableCompFromOrgAmt07775
IRS990/TotalRevenueGrp/ExclusionAmt051291
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0288941
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0340232
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02569131
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02635498
IRS990/TravelGrp/TotalAmt0743
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01693657
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01748702
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt03358 PARADISE DR
IRS990/USAddress/CityNm0WEST BEND
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd053095
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.WASHINGTONCOUNTYMEMORIALPARK.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0FRANK SALTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02623342654
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WEST BEND CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WEST
ReturnHeader/Filer/EIN0390698045
ReturnHeader/Filer/PhoneNum02623342654
ReturnHeader/Filer/USAddress/AddressLine1Txt03358 PARADISE DRIVE
ReturnHeader/Filer/USAddress/CityNm0WEST BEND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd053095
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0169D93843940E8B709B89A6D81607ADEE0D54B43
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0169D93843940E8B709B89A6D81607ADEE0D54B43
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0390843014
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KIECKHAFER DIETZLER HAUSER HANSON LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 637
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST BEND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0530950637
ReturnHeader/PreparerPersonGrp/PhoneNum02623342341
ReturnHeader/PreparerPersonGrp/PreparationDt02017-02-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES SAUERESSIG
ReturnHeader/ReturnTs02017-02-21T06:56:49-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,635,498
Liabilities
$886,796
Net assets
$1,748,702
Revenue
$340,232
Expenses
$331,212
Net income
$9,020
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.98$0.99$1.99$0.56$0.50$0.06
2023Detailed filing. Detailed filing data is available for this year.$2.86$0.97$1.89$0.43$0.49$0.06
2022Detailed filing. Detailed filing data is available for this year.$2.75$0.96$1.79$0.71$0.47$0.24
2021Detailed filing. Detailed filing data is available for this year.$2.96$0.95$2.01$0.47$0.42$0.05
2020Detailed filing. Detailed filing data is available for this year.$2.79$0.93$1.86$0.42$0.41$0.01
2019Detailed filing. Detailed filing data is available for this year.$2.73$0.92$1.81$0.39$0.39$0.00
2018Detailed filing. Detailed filing data is available for this year.$2.61$0.90$1.71$0.35$0.36$0.01
2017Detailed filing. Detailed filing data is available for this year.$2.68$0.90$1.78$0.29$0.35$0.06
2016Detailed filing. Detailed filing data is available for this year.$2.64$0.89$1.75$0.34$0.33$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.57$0.88$1.69$0.38$0.31$0.06
2014Detailed filing. Detailed filing data is available for this year.$2.56$0.87$1.70$0.30$0.30$0.00
2013Detailed filing. Detailed filing data is available for this year.$2.51$0.85$1.66$0.31$0.31$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.84$1.64$0.29
2011Summary only. Only limited summary data is available for this year.$2.42$0.83$1.59$0.29$0.27$0.02