Civic Intelligence

Union Cemetery Association

990 • Fiscal year 2015 • EIN 41-0587650

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 27, 2016

Organization ProfileWWW.UNIONCEMETERYMN.ORG

View Organization Page

2505 East Minnehaha AvenueMaplewood, MN 55119

(651) 739-0466

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

2015 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2015

Liabilities / Revenue

18th percentile

0.00x

Higher debt load relative to revenue than 18% of similar nonprofits.

2015 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2015

Net Margin

57th percentile

31%

Higher net margin than 57% of similar nonprofits.

2015 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2015

Top Officer Pay

27th percentile

$595

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 0.1% of source-year revenue.

2015 filings • $5M-$10M nonprofits • Source year 2015

Asset Growth

79th percentile

4.8%

Faster asset growth than 79% of similar nonprofits.

2015 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Revenue Growth

69th percentile

16%

Faster revenue growth than 69% of similar nonprofits.

2015 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets18th percentile

Assets

Up

$6,587,003

Up $303,676 (+4.8%) from 2014

Net Assets

Up

$6,586,093

Up $303,692 (+4.8%) from 2014

Liabilities

Down

$910

Down $16 (-1.7%) from 2014

Revenue And Expenses
Liabilities / Revenue18th percentileNet Margin57th percentile

Revenue

Up

$890,420

Up $122,094 (+16%) from 2014

Expenses

Up

$610,645

Up $16,175 (+2.7%) from 2014

Net Income

Up

$279,775

Up $105,919 (+61%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth79th percentile

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

$15M$10M$5.0M$0Assets 2011: $5,802,354Liabilities 2011: $580Net Assets 2011: $5,801,7742011Assets 2012: $5,894,953Liabilities 2012: $587Net Assets 2012: $5,894,3662012Assets 2013: $6,110,750Liabilities 2013: $393Net Assets 2013: $6,110,3572013Assets 2014: $6,283,327Liabilities 2014: $926Net Assets 2014: $6,282,4012014Assets 2015: $6,587,003Liabilities 2015: $910Net Assets 2015: $6,586,0932015Assets 2016: $6,773,142Liabilities 2016: $392Net Assets 2016: $6,772,7502016Assets 2017: $7,154,025Liabilities 2017: $117Net Assets 2017: $7,153,9082017Assets 2018: $7,352,604Liabilities 2018: $84Net Assets 2018: $7,352,5202018Assets 2019: $7,649,129Liabilities 2019: $440Net Assets 2019: $7,648,6892019Assets 2020: $8,212,384Liabilities 2020: $456Net Assets 2020: $8,211,9282020Assets 2021: $9,469,438Liabilities 2021: $13,502Net Assets 2021: $9,455,9362021Assets 2022: $9,632,166Liabilities 2022: $9,455Net Assets 2022: $9,622,7112022Assets 2023: $10,980,986Liabilities 2023: $5,876Net Assets 2023: $10,975,1102023Assets 2024: $11,997,180Liabilities 2024: $7,668Net Assets 2024: $11,989,5122024

Highlighted filing

2015

Assets$6,587,003
Liabilities$910
Net Assets$6,586,093
Open 2015 Filing

Operations Trend

Revenue Growth69th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2011: $488,9972011Revenue 2012: $631,735Expenses 2012: $539,579Net Income 2012: $92,1562012Revenue 2013: $782,294Expenses 2013: $563,630Net Income 2013: $218,6642013Revenue 2014: $768,326Expenses 2014: $594,470Net Income 2014: $173,8562014Revenue 2015: $890,420Expenses 2015: $610,645Net Income 2015: $279,7752015Revenue 2016: $848,982Expenses 2016: $673,285Net Income 2016: $175,6972016Revenue 2017: $1,046,621Expenses 2017: $682,391Net Income 2017: $364,2302017Revenue 2018: $963,060Expenses 2018: $745,550Net Income 2018: $217,5102018Revenue 2019: $1,047,826Expenses 2019: $858,092Net Income 2019: $189,7342019Revenue 2020: $1,399,818Expenses 2020: $800,134Net Income 2020: $599,6842020Revenue 2021: $2,056,595Expenses 2021: $812,587Net Income 2021: $1,244,0082021Revenue 2022: $1,028,031Expenses 2022: $861,256Net Income 2022: $166,7752022Revenue 2023: $862,047Expenses 2023: $927,561Net Income 2023: -$65,5142023Revenue 2024: $1,321,667Expenses 2024: $985,778Net Income 2024: $335,8892024

Highlighted filing

2015

Revenue$890,420
Expenses$610,645
Net Income$279,775
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 27, 2016
Return Version
2015v2.1
Gross Receipts
$2,558,958
Mission and Program Overview

Mission

Preservation and management of gravesites and property

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$6,282,401$6,586,093▲ $303,692
Investments in Publicly Traded Securities$4,050,017$4,236,692▲ $186,675
Land, Buildings, and Equipment, Net$753,870$1,105,880▲ $352,010
Savings and Temporary Cash Investments$1,009,057$732,951▼ $276,106
Inventories for Sale or Use$441,904$441,307▼ $597
Cash and Non-Interest-Bearing Accounts$28,479$70,173▲ $41,694
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$6,283,327$6,587,003▲ $303,676
Liabilities
Other Liabilities$926$910▼ $16
Total Liabilities$926$910▼ $16
Net Assets / Fund Balance
Total Net Assets Fund Balance$6,282,401$6,586,093▲ $303,692
Total Liabilities and Net Assets / Fund Balance$6,283,327$6,587,003▲ $303,676

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$771,148$487,662$1,258,810
Buildings$263,721$393,346$657,067
Equipment$71,011$354,604$425,615
Compensation and Service Providers
Top Officer Pay27th percentile

Employees

NameTitleBaseTotal
Michael DreisSecretary$595$595
Ronald ParentTreasurer$595$595
Bernard EdmondsDirector$480$480
Frank SeidlVice President$480$480
James NelsonDirector$480$480
John ParnellPresident$480$480
Ronald GroschelDirector$480$480
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$216,509
Other Revenue
$673,911
Change in Net Assets
$279,775

Audited Revenue Reconciliation

Revenue per Audited Statements
$717,090
Revenue Not Reported on Financial Statements
$173,330
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$151,316
Total Revenue per Audited Statements
$717,090
Total Revenue per Form 990
$890,420
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$422,003
Other Expenses$188,642
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$218,305
Current Officers, Directors, Trustees, and Key Employees---$112,159
Depreciation Depletion---$102,486
Payroll Taxes---$76,073
Fees for Service Investment Mgmnt Fees---$18,514
Other Employee Benefits---$15,466
Insurance---$12,863
All Other Expenses---$9,860
Office Expenses---$8,408
Other Expenses---$4,412
Fees for Services Accounting---$2,850
Conferences and Meetings---$680
Total Functional Expenses$0$0$0$610,645

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$711,476
Total Expenses per Form 990$610,645
Expenses per Audited Statements$587,483
Expenses Not Reported on Form 990$123,993
Expenses Not Reported on Financial Statements$23,162
Other Expense Adjustments$1,148
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
Sales Tax Payable$910
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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, Section A, Line 7A

“The lot owners elect all board members.”

Form 990, Part VI, Section B, Line 11

“The president reviews the form 990 and signs it before filing.”

Form 990, Part VI, Section B, Line 12C

“If a conflict arises, it is brought to the attention of the board and discussed at the same board meeting.”

Form 990, Part VI, Section B, Line 15

“Compensation is reviewed annually by the board of trustees by comparing compensation to similar positions at other organizations.”

Form 990, Part VI, Section C, Line 19

“Documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Union Cemetery Association
EIN
41-0587650
Phone
6517390466
Address
2505 EAST MINNEHAHA AVENUE, MAPLEWOOD, MN 55119

Signing Officer

Name
John Parnell
Title
President
Phone
6517390466
Signed
2016-06-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Parnell
Formed
1881
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
7
Employees
8
Volunteers
0

Preparer

Firm
Boeckermann Grafstrom & Mayer LLC
Address
332 MINNESOTA STREET STE W-900, ST PAUL, MN 55101
Preparer
Cory Parnell
Phone
6512279431
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Extra perpetual care expense -1,261.”

FORM 990, PART XII, LINE 2C:

“There have not been any changes in the oversight process.”

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Cost of goods sold reported on part viii, line 10 123,993. Accrual to cash differences 27,323.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold reported on part viii, line 10b 123,993.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Accrual to cash differences 1,148.”

Raw XML Appendix359 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/Amt0910
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0SALES TAX PAYABLE
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0151316
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0173330
IRS990ScheduleD/RevenueSubtotalAmt0717090
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0COST OF GOODS SOLD REPORTED ON PART VIII, LINE 10 123,993. ACCRUAL TO CASH DIFFERENCES 27,323.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1COST OF GOODS SOLD REPORTED ON PART VIII, LINE 10B 123,993.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2ACCRUAL TO CASH DIFFERENCES 1,148.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01105880
IRS990ScheduleD/TotalExpensesPerForm990Amt0610645
IRS990ScheduleD/TotalLiabilityAmt0910
IRS990ScheduleD/TotalRevenuePerForm990Amt0890420
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0717090
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0711476
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE LOT OWNERS ELECT ALL BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PRESIDENT REVIEWS THE FORM 990 AND SIGNS IT BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2IF A CONFLICT ARISES, IT IS BROUGHT TO THE ATTENTION OF THE BOARD AND DISCUSSED AT THE SAME BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPENSATION IS REVIEWED ANNUALLY BY THE BOARD OF TRUSTEES BY COMPARING COMPENSATION TO SIMILAR POSITIONS AT OTHER ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5EXTRA PERPETUAL CARE EXPENSE -1,261.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THERE HAVE NOT BEEN ANY CHANGES IN THE OVERSIGHT PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt06283327
IRS990/TotalAssetsEOYAmt06587003
IRS990/TotalAssetsGrp/BOYAmt06283327
IRS990/TotalAssetsGrp/EOYAmt06587003
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/TotalAmt0610645
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0926
IRS990/TotalLiabilitiesEOYAmt0910
IRS990/TotalLiabilitiesGrp/BOYAmt0926
IRS990/TotalLiabilitiesGrp/EOYAmt0910
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06282401
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06586093
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt03590
IRS990/TotalRevenueGrp/ExclusionAmt0826838
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt063582
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0890420
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06283327
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06587003
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02505 EAST MINNEHAHA AVENUE
IRS990/USAddress/CityNm0MAPLEWOOD
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055119
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.UNIONCEMETERYMN.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN PARNELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06517390466
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-06-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UNION CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0UNIO
ReturnHeader/Filer/EIN0410587650
ReturnHeader/Filer/PhoneNum06517390466
ReturnHeader/Filer/USAddress/AddressLine1Txt02505 EAST MINNEHAHA AVENUE
ReturnHeader/Filer/USAddress/CityNm0MAPLEWOOD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055119
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0200472826
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BOECKERMANN GRAFSTROM & MAYER LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0332 MINNESOTA STREET STE W-900
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ST PAUL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055101
ReturnHeader/PreparerPersonGrp/PhoneNum06512279431
ReturnHeader/PreparerPersonGrp/PreparationDt02016-06-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CORY PARNELL
ReturnHeader/ReturnTs02016-07-05T15:55:19-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$6,587,003
Liabilities
$910
Net assets
$6,586,093
Revenue
$890,420
Expenses
$610,645
Net income
$279,775
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.0$0.01$12.0$1.32$0.99$0.34
2023Detailed filing. Detailed filing data is available for this year.$11.0$0.01$11.0$0.86$0.93$0.07
2022Detailed filing. Detailed filing data is available for this year.$9.63$0.01$9.62$1.03$0.86$0.17
2021Detailed filing. Detailed filing data is available for this year.$9.47$0.01$9.46$2.06$0.81$1.24
2020Detailed filing. Detailed filing data is available for this year.$8.21$0.00$8.21$1.40$0.80$0.60
2019Detailed filing. Detailed filing data is available for this year.$7.65$0.00$7.65$1.05$0.86$0.19
2018Detailed filing. Detailed filing data is available for this year.$7.35$0.00$7.35$0.96$0.75$0.22
2017Detailed filing. Detailed filing data is available for this year.$7.15$0.00$7.15$1.05$0.68$0.36
2016Detailed filing. Detailed filing data is available for this year.$6.77$0.00$6.77$0.85$0.67$0.18
2015Detailed filing. Detailed filing data is available for this year.$6.59$0.00$6.59$0.89$0.61$0.28
2014Detailed filing. Detailed filing data is available for this year.$6.28$0.00$6.28$0.77$0.59$0.17
2013Detailed filing. Detailed filing data is available for this year.$6.11$0.00$6.11$0.78$0.56$0.22
2012Summary only. Only limited summary data is available for this year.$5.89$0.00$5.89$0.63$0.54$0.09
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.80$0.00$5.80$0.49