Civic Intelligence

Riverview Cemetery Association

990 • Fiscal year 2019 • EIN 44-0592023

Jan 01, 2019 to Dec 31, 2019 • Filed on Feb 25, 2020

2600 West MainJefferson City, MO 65109

(573) 636-6713

Siviq Scores

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

Liabilities / Assets

88th percentile

0.18x

Higher debt load relative to assets than 88% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

91st percentile

1.30x

Higher debt load relative to revenue than 91% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Net Margin

50th percentile

20%

Higher net margin than 50% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Asset Growth

79th percentile

13%

Faster asset growth than 79% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

37th percentile

-7.5%

Faster revenue growth than 37% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$2,486,415

Up $290,640 (+13%) from 2018

Net Assets

Up

$2,050,545

Up $270,324 (+15%) from 2018

Liabilities

Up

$435,870

Up $20,316 (+4.9%) from 2018

Revenue

Down

$335,859

Down $27,399 (-7.5%) from 2018

Expenses

Down

$268,658

Down $12,885 (-4.6%) from 2018

Net Income

Down

$67,201

Down $14,514 (-18%) from 2018

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,419,555Liabilities 2010: $269,534Net Assets 2010: $1,150,0212010Assets 2011: $1,400,444Liabilities 2011: $276,978Net Assets 2011: $1,123,4662011Assets 2012: $1,543,194Liabilities 2012: $291,930Net Assets 2012: $1,251,2642012Assets 2013: $1,746,484Liabilities 2013: $306,066Net Assets 2013: $1,440,4182013Assets 2014: $1,857,995Liabilities 2014: $315,756Net Assets 2014: $1,542,2392014Assets 2015: $1,858,988Liabilities 2015: $330,256Net Assets 2015: $1,528,7322015Assets 2016: $2,044,364Liabilities 2016: $391,175Net Assets 2016: $1,653,1892016Assets 2017: $2,159,052Liabilities 2017: $399,502Net Assets 2017: $1,759,5502017Assets 2018: $2,195,775Liabilities 2018: $415,554Net Assets 2018: $1,780,2212018Assets 2019: $2,486,415Liabilities 2019: $435,870Net Assets 2019: $2,050,5452019Assets 2020: $2,729,357Liabilities 2020: $455,729Net Assets 2020: $2,273,6282020Assets 2021: $3,203,962Liabilities 2021: $483,777Net Assets 2021: $2,720,1852021Assets 2022: $3,001,245Liabilities 2022: $509,199Net Assets 2022: $2,492,0462022Assets 2023: $3,361,646Liabilities 2023: $538,775Net Assets 2023: $2,822,8712023Assets 2024: $3,707,804Liabilities 2024: $568,737Net Assets 2024: $3,139,0672024

Highlighted filing

2019

Assets$2,486,415
Liabilities$435,870
Net Assets$2,050,545

Operations Trend

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

$600K$400K$200K$0Expenses 2010: $236,9652010Expenses 2011: $227,8192011Expenses 2012: $219,9682012Revenue 2013: $396,439Expenses 2013: $215,069Net Income 2013: $181,3702013Revenue 2014: $270,644Expenses 2014: $215,978Net Income 2014: $54,6662014Revenue 2015: $275,783Expenses 2015: $262,342Net Income 2015: $13,4412015Revenue 2016: $387,423Expenses 2016: $294,447Net Income 2016: $92,9762016Revenue 2017: $299,338Expenses 2017: $259,445Net Income 2017: $39,8932017Revenue 2018: $363,258Expenses 2018: $281,543Net Income 2018: $81,7152018Revenue 2019: $335,859Expenses 2019: $268,658Net Income 2019: $67,2012019Revenue 2020: $333,180Expenses 2020: $258,350Net Income 2020: $74,8302020Revenue 2021: $470,361Expenses 2021: $272,423Net Income 2021: $197,9382021Revenue 2022: $386,848Expenses 2022: $306,724Net Income 2022: $80,1242022Revenue 2023: $379,634Expenses 2023: $323,837Net Income 2023: $55,7972023Revenue 2024: $458,985Expenses 2024: $371,158Net Income 2024: $87,8272024

Highlighted filing

2019

Revenue$335,859
Expenses$268,658
Net Income$67,201
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Feb 25, 2020
Return Version
2019v5.0
Gross Receipts
$415,907
Mission and Program Overview

Mission

The association owns the cemetery property, sells lots for burial purposes & maintains the property in a state of repair & upkeep appropriate for a final resting place.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$1,345,148$1,757,868▲ $412,720
Inventories for Sale or Use$298,267$284,843▼ $13,424
Cash and Non-Interest-Bearing Accounts$357,251$187,223▼ $170,028
Land, Buildings, and Equipment, Net$79,051$167,596▲ $88,545
Accounts Receivable$36,908$52,004▲ $15,096
Savings and Temporary Cash Investments$49,652$30,511▼ $19,141
Investments in Publicly Traded Securities$6,294$6,370▲ $76
Total Assets$2,195,775$2,486,415▲ $290,640
Other Assets Total$23,204--
Liabilities
Deferred Revenue$411,000$432,000▲ $21,000
Other Liabilities$4,554$3,870▼ $684
Total Liabilities$415,554$435,870▲ $20,316
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,780,221$2,050,545▲ $270,324
Total Net Assets Fund Balance$1,780,221$2,050,545▲ $270,324
Total Liabilities and Net Assets / Fund Balance$2,195,775$2,486,415▲ $290,640

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$55,628$416,370$471,998
Buildings$104,968$439$105,407
Land$7,000-$7,000
Investment Program Related Org$641,392--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Dawn HackmanPresident
Dick KettenbrinkDirector
Duane SchreimannDirector
Jerrold ScarlettDirector
Jim SoneDirector
Kent TrimbleDirector
Kevin ClardyDirector
Larry NeillDirector
Mark SchreiberDirector
Roberta HermanDirector
Bud PeckSecretary
Ashley WeaverTreasurer
Harold RemleyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$28,054
Program Service Revenue
$270,605
Investment Income
$37,133
Other Revenue
$67
All Other Contributions
$28,054
Change in Net Assets
$67,201
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$141,700
Salaries, Compensation, and Employee Benefits$126,958
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$117,276
All Other Expenses---$20,042
Depreciation Depletion---$16,868
Insurance---$15,602
Payroll Taxes---$9,682
Fees for Services Accounting---$9,000
Fees for Service Investment Mgmnt Fees---$7,886
Other Expenses---$6,010
Office Expenses---$3,192
Advertising---$1,918
Information Technology---$248
Total Functional Expenses$0$0$0$268,658
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
Payroll Taxes$3,870
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
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
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, Page 6, Part VI, Line 11B

A draft of the form 990 is given to the board president to review the return to ensure the accuracy and completeness of information reported. Upon their review, the form 990 is approved by the executive committee prior to submitting it to the irs.

Form 990, Page 6, Part VI, Line 12C

Every january, board members are required to disclose interests that could arise to conflicts. The board discussed potential conflicts at board meetings.

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

The manager's compensation package is reviewed annually by the finance committee and approved in december of each year by the board of directors.

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

Other employee compensation packages are reviewed annually by the finance committee and approved in december of each year by the board of directors.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Riverview Cemetery Association
EIN
44-0592023
Phone
5736366713
Address
2600 WEST MAIN, JEFFERSON CITY, MO 65109

Signing Officer

Name
Dawn Hackman
Title
President
Phone
5736366713
Signed
2020-02-25

Organization Details

Principal Officer
Dawn Hackman
Formed
1954
Legal Domicile
Mo
Voting Board Members
13
Independent Board Members
13
Employees
9

Preparer

Firm
J Randy Snodgrass CPA Pc
Address
3230 EMERALD LANE SUITE 300, JEFFERSON CITY, MO 65109-3711
Preparer
J Randy Snodgrass CPA
Phone
5736350754
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Unrealized gain on investments 203,123

Raw XML Appendix371 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/BuildingsGrp/DepreciationAmt0439
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0105407
IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt01116476
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt1641392
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0ENDOWMENT FUND
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc1MANAGED ACCOUNT
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd1F
IRS990ScheduleD/LandGrp/BookValueAmt07000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt07000
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt055628
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0416370
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0471998
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03870
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0167596
IRS990ScheduleD/TotalBookValueProgramRltdAmt01757868
IRS990ScheduleD/TotalLiabilityAmt03870
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF THE FORM 990 IS GIVEN TO THE BOARD PRESIDENT TO REVIEW THE RETURN TO ENSURE THE ACCURACY AND COMPLETENESS OF INFORMATION REPORTED. UPON THEIR REVIEW, THE FORM 990 IS APPROVED BY THE EXECUTIVE COMMITTEE PRIOR TO SUBMITTING IT TO THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EVERY JANUARY, BOARD MEMBERS ARE REQUIRED TO DISCLOSE INTERESTS THAT COULD ARISE TO CONFLICTS. THE BOARD DISCUSSED POTENTIAL CONFLICTS AT BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MANAGER'S COMPENSATION PACKAGE IS REVIEWED ANNUALLY BY THE FINANCE COMMITTEE AND APPROVED IN DECEMBER OF EACH YEAR BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3OTHER EMPLOYEE COMPENSATION PACKAGES ARE REVIEWED ANNUALLY BY THE FINANCE COMMITTEE AND APPROVED IN DECEMBER OF EACH YEAR BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UNREALIZED GAIN ON INVESTMENTS 203,123
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02195775
IRS990/TotalAssetsEOYAmt02486415
IRS990/TotalAssetsGrp/BOYAmt02195775
IRS990/TotalAssetsGrp/EOYAmt02486415
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt028054
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0268658
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0415554
IRS990/TotalLiabilitiesEOYAmt0435870
IRS990/TotalLiabilitiesGrp/BOYAmt0415554
IRS990/TotalLiabilitiesGrp/EOYAmt0435870
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01780221
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02050545
IRS990/TotalProgramServiceRevenueAmt0270605
IRS990/TotalRevenueGrp/ExclusionAmt036821
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0270984
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0335859
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02195775
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02486415
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0322 VIRGINIA TRAIL
IRS990/USAddress/CityNm0JEFFERSON CITY
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd065109
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt013
IRS990/WebsiteAddressTxt0RIVERVIEWJC.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02020-09-23 17:36:50Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAWN HACKMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05736366713
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-02-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RIVERVIEW CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0RIVE
ReturnHeader/Filer/EIN0440592023
ReturnHeader/Filer/PhoneNum05736366713
ReturnHeader/Filer/USAddress/AddressLine1Txt02600 WEST MAIN
ReturnHeader/Filer/USAddress/CityNm0JEFFERSON CITY
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd065109
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0713E194D5FDBC78170AAE4333A18B7B3E4830BD8
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0713E194D5FDBC78170AAE4333A18B7B3E4830BD8
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0208.44.235.202
ReturnHeader/FilingSecurityInformation/IPDt02020-02-26
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm016:53:02
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431355069
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0J RANDY SNODGRASS CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03230 EMERALD LANE SUITE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0JEFFERSON CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0651093711
ReturnHeader/PreparerPersonGrp/PhoneNum05736350754
ReturnHeader/PreparerPersonGrp/PreparationDt02020-02-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J RANDY SNODGRASS CPA
ReturnHeader/ReturnTs02020-02-26T16:53:02-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.71$0.57$3.14$0.46$0.37$0.09
2023Detailed filing. Detailed filing data is available for this year.$3.36$0.54$2.82$0.38$0.32$0.06
2022Detailed filing. Detailed filing data is available for this year.$3.00$0.51$2.49$0.39$0.31$0.08
2021Detailed filing. Detailed filing data is available for this year.$3.20$0.48$2.72$0.47$0.27$0.20
2020Detailed filing. Detailed filing data is available for this year.$2.73$0.46$2.27$0.33$0.26$0.07
2019Detailed filing. Detailed filing data is available for this year.$2.49$0.44$2.05$0.34$0.27$0.07
2018Detailed filing. Detailed filing data is available for this year.$2.20$0.42$1.78$0.36$0.28$0.08
2017Detailed filing. Detailed filing data is available for this year.$2.16$0.40$1.76$0.30$0.26$0.04
2016Detailed filing. Detailed filing data is available for this year.$2.04$0.39$1.65$0.39$0.29$0.09
2015Detailed filing. Detailed filing data is available for this year.$1.86$0.33$1.53$0.28$0.26$0.01
2014Detailed filing. Detailed filing data is available for this year.$1.86$0.32$1.54$0.27$0.22$0.05
2013Detailed filing. Detailed filing data is available for this year.$1.75$0.31$1.44$0.40$0.22$0.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.29$1.25$0.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.28$1.12$0.23
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.27$1.15$0.24