Civic Intelligence

Hillyard Evergreen Cemetery Association

EIN 45-5395908 • 501(c)13 • Spokane, WA

Profile

Cemetery Preservation

8122 N Colton stSpokane, WA 99208-5772
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

76th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

77th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • <$500k nonprofits • Source year 2025

Net Margin

94th percentile

88%

Higher net margin than 94% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2025

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

501(c)13 • <$500k nonprofits • Source year 2025

Asset Growth

96th percentile

44%

Faster asset growth than 96% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2022 to 2025

Revenue Growth

85th percentile

67%

Faster revenue growth than 85% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2022 to 2025

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$78,663

Up $32,806 (+72%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$78,663

Up $32,806 (+72%) from 2024

Operations
Liabilities / Revenue77th percentileNet Margin94th percentile

Revenue

Up

$37,832

Up $19,358 (+105%) from 2024

Expenses

Up

$4,626

Up $590 (+15%) from 2024

Net Income

Up

$33,206

Up $18,768 (+130%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth96th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80K$60K$40K$20K$0Assets 2021: $28,749Liabilities 2021: $0Net Assets 2021: $28,7492021Assets 2022: $26,357Liabilities 2022: $0Net Assets 2022: $26,3572022Assets 2023: $31,418Liabilities 2023: $0Net Assets 2023: $31,4182023Assets 2024: $45,857Liabilities 2024: $0Net Assets 2024: $45,8572024Assets 2025: $78,663Liabilities 2025: $0Net Assets 2025: $78,6632025

Highlighted filing

2025

Assets$78,663
Liabilities$0
Net Assets$78,663
Open 2025 Filing

Operations Trend

Revenue Growth85th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$40K$20K$0-$20KRevenue 2021: $1,406Expenses 2021: $1,010Net Income 2021: $3962021Revenue 2022: $8,076Expenses 2022: $10,468Net Income 2022: -$2,3922022Revenue 2023: $8,616Expenses 2023: $3,555Net Income 2023: $5,0612023Revenue 2024: $18,474Expenses 2024: $4,036Net Income 2024: $14,4382024Revenue 2025: $37,832Expenses 2025: $4,626Net Income 2025: $33,2062025

Highlighted filing

2025

Revenue$37,832
Expenses$4,626
Net Income$33,206
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$78,663
Liabilities
$0
Net assets
$78,663
Revenue
$37,832
Expenses
$4,626
Net income
$33,206
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$78.7$0.00$78.7$37.8$4.63$33.2
2024Detailed filing. Detailed filing data is available for this year.$45.9$0.00$45.9$18.5$4.04$14.4
2023Detailed filing. Detailed filing data is available for this year.$31.4$0.00$31.4$8.62$3.56$5.06
2022Detailed filing. Detailed filing data is available for this year.$26.4$0.00$26.4$8.08$10.5$2.39
2021Detailed filing. Detailed filing data is available for this year.$28.7$0.00$28.7$1.41$1.01$0.40
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 15, 2026
Return Version
2025v4.0
Gross Receipts
$37,832
Mission and Program Overview

Mission

Cemetery Preservation

Program Services

DescriptionGrantsExpenses
Cemetery maintenance--
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
W Paul ManlySexton - Treasurer-$0--
Dale LewisMaintenance Supervisor-$0--
Patricia AyersPresident, Genealogical Researcher-$0--
Mary HolcolmbBoard Member, Genealogical Researcher-$0--
John WilsonBoard Member, Genealogical Researcher-$0--
Denise LewisBoard Member, Genealogical Researcher-$0--
Filing and Contact Details

Filer

Filer Name
Hillyard Evergreen Cemetery Association
EIN
45-5395908
Phone
5094675564
Address
8122 N Colton st, Spokane, WA 99208-5772

Signing Officer

Name
W Paul Manly
Title
Sexton-Treasurer
Phone
5094675564
Signed
2026-02-15
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16

“State Operating License”

Form 990-EZ, Part I, Line 20

“Accounts Receivable - promised purchase of cemetery lot written off”

Raw XML Appendix131 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.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BenefitsPaidToOrForMembersAmt00
IRS990EZ/BooksInCareOfDetail/PersonNm0W Paul Manly
IRS990EZ/BooksInCareOfDetail/PhoneNum05094675564
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt08122 N Colton st
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Spokane
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0992085772
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt041836
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt072196
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt0100
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt033206
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt00
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form1120PolFiledInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt045857
IRS990EZ/Form990TotalAssetsGrp/EOYAmt078663
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GamingGrossIncomeAmt00
IRS990EZ/GrantsAndSimilarAmountsPaidAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt037832
IRS990EZ/GrossSalesOfInventoryAmt00
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt01232
IRS990EZ/LandAndBuildingsGrp/BOYAmt03621
IRS990EZ/LandAndBuildingsGrp/EOYAmt06467
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt045857
IRS990EZ/NetAssetsOrFundBalancesEOYAmt078663
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt045857
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt078663
IRS990EZ/OccupancyRentUtltsAndMaintAmt04517
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt04
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt14
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0W Paul Manly
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Dale Lewis
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Patricia Ayers
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Mary Holcolmb
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4John Wilson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Denise Lewis
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Sexton - Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Maintenance Supervisor
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2President, Genealogical Researcher
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Board Member, Genealogical Researcher
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Board Member, Genealogical Researcher
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Board Member, Genealogical Researcher
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0400
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt0-400
IRS990EZ/OtherExpensesTotalAmt0109
IRS990EZ/OtherRevenueTotalAmt00
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0Cemetery Preservation
IRS990EZ/PrintingPublicationsPostageAmt00
IRS990EZ/ProgramServiceRevenueAmt036500
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Cemetery maintenance
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt00
IRS990EZ/SaleOfAssetsGrossAmt00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0WA
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt04626
IRS990EZ/TotalProgramServiceExpensesAmt00
IRS990EZ/TotalRevenueAmt037832
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0State Operating License
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Accounts Receivable - promised purchase of cemetery lot written off
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 20
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0W Paul Manly
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Sexton-Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum05094675564
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Hillyard Evergreen Cemetery Association
ReturnHeader/Filer/BusinessNameControlTxt0HILL
ReturnHeader/Filer/EIN0455395908
ReturnHeader/Filer/PhoneNum05094675564
ReturnHeader/Filer/USAddress/AddressLine1Txt08122 N Colton st
ReturnHeader/Filer/USAddress/CityNm0Spokane
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WA
ReturnHeader/Filer/USAddress/ZIPCd0992085772
ReturnHeader/ReturnTs02026-02-16T01:00:23-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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