Civic Intelligence

Beth Emeth Memorial Park Inc.

990 • Fiscal year 2016 • EIN 51-6015483

Jan 01, 2016 to Dec 31, 2016 • Filed on May 17, 2017

300 West Lea BoulevardWilmington, DE 19802

(302) 764-2393

Siviq Scores

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

Liabilities / Assets

41st percentile

0.00x

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

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

Liabilities / Revenue

41st percentile

0.00x

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

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

Net Margin

26th percentile

-4.8%

Higher net margin than 26% of similar nonprofits.

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

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.

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

Asset Growth

86th percentile

8.3%

Faster asset growth than 86% of similar nonprofits.

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

Revenue Growth

24th percentile

-25%

Faster revenue growth than 24% of similar nonprofits.

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

Assets

Up

$1,546,248

Up $118,781 (+8.3%) from 2015

Net Assets

Up

$1,546,248

Up $118,781 (+8.3%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue

Down

$61,015

Down $20,153 (-25%) from 2015

Expenses

Up

$63,968

Up $2,878 (+4.7%) from 2015

Net Income

Down

-$2,953

Down $23,031 (-115%) from 2015

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,222,373Liabilities 2011: $0Net Assets 2011: $1,222,3732011Assets 2012: $1,313,515Liabilities 2012: $1,300Net Assets 2012: $1,312,2152012Assets 2013: $1,447,230Liabilities 2013: $0Net Assets 2013: $1,447,2302013Assets 2014: $1,475,226Liabilities 2014: $0Net Assets 2014: $1,475,2262014Assets 2015: $1,427,467Liabilities 2015: $0Net Assets 2015: $1,427,4672015Assets 2016: $1,546,248Liabilities 2016: $0Net Assets 2016: $1,546,2482016Assets 2017: $1,729,139Liabilities 2017: $0Net Assets 2017: $1,729,1392017Assets 2018: $1,496,774Liabilities 2018: $0Net Assets 2018: $1,496,7742018Assets 2019: $1,701,020Liabilities 2019: $0Net Assets 2019: $1,701,0202019Assets 2020: $1,832,184Liabilities 2020: $0Net Assets 2020: $1,832,1842020Assets 2021: $1,988,460Liabilities 2021: $0Net Assets 2021: $1,988,4602021Assets 2022: $1,636,138Liabilities 2022: $0Net Assets 2022: $1,636,1382022Assets 2023: $1,815,975Liabilities 2023: $0Net Assets 2023: $1,815,9752023Assets 2024: $1,926,087Liabilities 2024: $0Net Assets 2024: $1,926,0872024

Highlighted filing

2016

Assets$1,546,248
Liabilities$0
Net Assets$1,546,248

Operations Trend

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

$400K$300K$200K$100K$0-$100KExpenses 2011: $61,2922011Expenses 2012: $51,4052012Revenue 2013: $61,482Expenses 2013: $54,151Net Income 2013: $7,3312013Revenue 2014: $71,446Expenses 2014: $65,957Net Income 2014: $5,4892014Revenue 2015: $81,168Expenses 2015: $61,090Net Income 2015: $20,0782015Revenue 2016: $61,015Expenses 2016: $63,968Net Income 2016: -$2,9532016Revenue 2017: $177,138Expenses 2017: $68,258Net Income 2017: $108,8802017Revenue 2018: $252,350Expenses 2018: $207,399Net Income 2018: $44,9512018Revenue 2019: $343,997Expenses 2019: $146,297Net Income 2019: $197,7002019Revenue 2020: $63,786Expenses 2020: $58,900Net Income 2020: $4,8862020Revenue 2021: $158,385Expenses 2021: $96,830Net Income 2021: $61,5552021Revenue 2022: $112,004Expenses 2022: $82,674Net Income 2022: $29,3302022Revenue 2023: $109,130Expenses 2023: $94,995Net Income 2023: $14,1352023Revenue 2024: $210,805Expenses 2024: $125,360Net Income 2024: $85,4452024

Highlighted filing

2016

Revenue$61,015
Expenses$63,968
Net Income-$2,953
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 17, 2017
Return Version
2016v3.0
Gross Receipts
$121,015
Mission and Program Overview

Mission

To provide and maintain a cemetery for the interment of members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,427,467$1,546,248▲ $118,781
Investments in Publicly Traded Securities$1,407,295$1,522,013▲ $114,718
Savings and Temporary Cash Investments$15,387$19,858▲ $4,471
Cash and Non-Interest-Bearing Accounts$4,785$4,377▼ $408
Total Assets$1,427,467$1,546,248▲ $118,781
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,427,467$1,546,248▲ $118,781
Total Liabilities and Net Assets / Fund Balance$1,427,467$1,546,248▲ $118,781

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$1,463,254$25,500▼ $38,105$18,000$1,422,682
2014$1,444,775-▲ $59,006$30,500$1,463,254
2013$1,309,585-▲ $152,189$7,500$1,444,775
2012$1,216,542-▲ $126,297$24,500$1,309,585
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ethel ParsonsPresident
Alfred GreenPresident Em
Ethel EngelDirector
Gary Greenstein EsqDirector
Jay PaulDirector
Peter GrumbacherDirector
Richard FlippenDirector
Paul TimmenySecretary
Fred MannisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$29,317
Investment Income
$31,698
Other Revenue
$0
Change in Net Assets
$-2,953
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$63,968
Total Fundraising Expense$360
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees-$9,743-$9,743
Other Expenses$7,320--$7,320
Office Expenses-$6,624-$6,624
Insurance-$1,516-$1,516
Occupancy-$1,516-$1,516
All Other Expenses$1,315--$1,315
Fees for Services Accounting-$875-$875
Advertising--$360$360
Total Functional Expenses$43,334$20,274$360$63,968
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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, Page 6, Part VI, Line 11B

Copies of form 990 are available in the organization's office for review by the governing body.

Form 990, Page 6, Part VI, Line 19

Copies of financial statements and other documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Beth Emeth Memorial Park Inc
EIN
51-6015483
Phone
3027642393
Address
300 WEST LEA BOULEVARD, WILMINGTON, DE 19802

Signing Officer

Name
Ethel Parsons
Title
President
Phone
3027642393
Signed
2017-05-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ethel Parsons
Formed
1930
Legal Domicile
De
Voting Board Members
9
Independent Board Members
9
Employees
0

Preparer

Firm
Scher Group Pllc
Address
4440 ARAPAHOE AVE STE 100, BOULDER, CO 80303
Preparer
Alan K Scher Ms Cpapfs
Phone
3034439001
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Beth emeth congregation support

Form 990, Part XI, Line 9

Increase in carrying value of securities 121,734

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

CEMETERY OPERATIONS.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BETH EMETH CONGREGATION SUPPORT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPIES OF FORM 990 ARE AVAILABLE IN THE ORGANIZATION'S OFFICE FOR REVIEW BY THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COPIES OF FINANCIAL STATEMENTS AND OTHER DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3INCREASE IN CARRYING VALUE OF SECURITIES 121,734
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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/StatesWhereCopyOfReturnIsFldCd0DE
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01427467
IRS990/TotalAssetsEOYAmt01546248
IRS990/TotalAssetsGrp/BOYAmt01427467
IRS990/TotalAssetsGrp/EOYAmt01546248
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt0360
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt020274
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt043334
IRS990/TotalFunctionalExpensesGrp/TotalAmt063968
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01427467
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01546248
IRS990/TotalProgramServiceExpensesAmt043334
IRS990/TotalProgramServiceRevenueAmt029317
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt061015
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt061015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01427467
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01546248
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0300 WEST LEA BOULEVARD
IRS990/USAddress/CityNm0WILMINGTON
IRS990/USAddress/StateAbbreviationCd0DE
IRS990/USAddress/ZIPCd019802
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.BETHEMETHDE.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ETHEL PARSONS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03027642393
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BETH EMETH MEMORIAL PARK INC
ReturnHeader/Filer/BusinessNameControlTxt0BETH
ReturnHeader/Filer/EIN0516015483
ReturnHeader/Filer/PhoneNum03027642393
ReturnHeader/Filer/USAddress/AddressLine1Txt0300 WEST LEA BOULEVARD
ReturnHeader/Filer/USAddress/CityNm0WILMINGTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0DE
ReturnHeader/Filer/USAddress/ZIPCd019802
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0C31A8EC2A33DED74E1585005B3581F7861D4C6B0
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0C31A8EC2A33DED74E1585005B3581F7861D4C6B0
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202723806
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHER GROUP PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04440 ARAPAHOE AVE STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOULDER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd080303
ReturnHeader/PreparerPersonGrp/PhoneNum03034439001
ReturnHeader/PreparerPersonGrp/PreparationDt02017-05-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALAN K SCHER MS CPAPFS
ReturnHeader/ReturnTs02017-05-23T09:35:05-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.93$0.00$1.93$0.21$0.13$0.09
2023Summary only. Only limited summary data is available for this year.$1.82$0.00$1.82$0.11$0.09$0.01
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.64$0.00$1.64$0.11$0.08$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.99$0.00$1.99$0.16$0.10$0.06
2020Summary only. Only limited summary data is available for this year.$1.83$0.00$1.83$0.06$0.06$0.00
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.70$0.00$1.70$0.34$0.15$0.20
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$0.00$1.50$0.25$0.21$0.04
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.73$0.00$1.73$0.18$0.07$0.11
2016Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$0.06$0.06$0.00
2015Summary only. Only limited summary data is available for this year.$1.43$0.00$1.43$0.08$0.06$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.48$0.00$1.48$0.07$0.07$0.01
2013Detailed filing. Detailed filing data is available for this year.$1.45$0.00$1.45$0.06$0.05$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.00$1.31$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$0.00$1.22$0.06
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)13 • $1M-$5M nonprofits