Civic Intelligence

River View Cemetery Merchandise and Services Trust

990 • Fiscal year 2019 • EIN 52-7320419

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 22, 2020

Organization ProfileN/A
8421 SW MacadamPortland, OR 97219-3044

(971) 407-3908

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.00x

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

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

Liabilities / Revenue

43rd percentile

0.00x

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

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

Net Margin

67th percentile

34%

Higher net margin than 67% of similar nonprofits.

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

Top Officer Pay

95th percentile

$108,165

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 26.0% of source-year revenue.

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

Asset Growth

64th percentile

8.8%

Faster asset growth than 64% of similar nonprofits.

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

Revenue Growth

36th percentile

-8.3%

Faster revenue growth than 36% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Up

$3,366,951

Up $273,384 (+8.8%) from 2018

Net Assets

Up

$3,366,951

Up $273,384 (+8.8%) from 2018

Liabilities

Flat

$0

Flat from 2018

Revenue And Expenses
Liabilities / Revenue43rd percentileNet Margin67th percentile

Revenue

Down

$415,626

Down $37,766 (-8.3%) from 2018

Expenses

Up

$272,240

Up $64,503 (+31%) from 2018

Net Income

Down

$143,386

Down $102,269 (-42%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth64th percentile

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

$6.0M$4.0M$2.0M$0Assets 2010: $2,269,841Liabilities 2010: $0Net Assets 2010: $2,269,8412010Assets 2011: $2,338,300Liabilities 2011: $0Net Assets 2011: $2,338,3002011Assets 2012: $2,464,812Liabilities 2012: $0Net Assets 2012: $2,464,8122012Assets 2013: $2,433,363Liabilities 2013: $0Net Assets 2013: $2,433,3632013Assets 2014: $2,571,223Liabilities 2014: $0Net Assets 2014: $2,571,2232014Assets 2015: $2,629,181Liabilities 2015: $0Net Assets 2015: $2,629,1812015Assets 2016: $2,817,254Liabilities 2016: $0Net Assets 2016: $2,817,2542016Assets 2017: $2,951,708Liabilities 2017: $0Net Assets 2017: $2,951,7082017Assets 2018: $3,093,567Liabilities 2018: $0Net Assets 2018: $3,093,5672018Assets 2019: $3,366,951Liabilities 2019: $0Net Assets 2019: $3,366,9512019Assets 2020: $3,768,717Liabilities 2020: $0Net Assets 2020: $3,768,7172020Assets 2021: $4,160,914Liabilities 2021: $0Net Assets 2021: $4,160,9142021Assets 2022: $3,894,984Liabilities 2022: $0Net Assets 2022: $3,894,9842022Assets 2023: $4,617,338Liabilities 2023: $0Net Assets 2023: $4,617,3382023Assets 2024: $5,327,939Liabilities 2024: $0Net Assets 2024: $5,327,9392024

Highlighted filing

2019

Assets$3,366,951
Liabilities$0
Net Assets$3,366,951
Open 2019 Filing

Operations Trend

Revenue Growth36th percentile

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

$1.0M$500K$0Expenses 2010: $156,8782010Expenses 2011: $162,7482011Expenses 2012: $175,7452012Revenue 2013: $293,465Expenses 2013: $217,677Net Income 2013: $75,7882013Revenue 2014: $313,767Expenses 2014: $175,907Net Income 2014: $137,8602014Revenue 2015: $355,201Expenses 2015: $214,257Net Income 2015: $140,9442015Revenue 2016: $360,337Expenses 2016: $206,148Net Income 2016: $154,1892016Revenue 2017: $326,149Expenses 2017: $204,234Net Income 2017: $121,9152017Revenue 2018: $453,392Expenses 2018: $207,737Net Income 2018: $245,6552018Revenue 2019: $415,626Expenses 2019: $272,240Net Income 2019: $143,3862019Revenue 2020: $320,471Expenses 2020: $200,734Net Income 2020: $119,7372020Revenue 2021: $475,448Expenses 2021: $262,142Net Income 2021: $213,3062021Revenue 2022: $624,033Expenses 2022: $237,919Net Income 2022: $386,1142022Revenue 2023: $644,077Expenses 2023: $229,298Net Income 2023: $414,7792023Revenue 2024: $803,423Expenses 2024: $312,405Net Income 2024: $491,0182024

Highlighted filing

2019

Revenue$415,626
Expenses$272,240
Net Income$143,386
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 22, 2020
Return Version
2019v5.1
Gross Receipts
$415,626
Mission and Program Overview

Mission

The trust exists to hold assets for prearrangement funerals as required by statute

Hold pre-need assets in trust for the riverview cemetery association

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$3,093,567$3,366,951▲ $273,384
Total Assets$3,093,567$3,366,951▲ $273,384
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,093,567$3,366,951▲ $273,384
Total Net Assets Fund Balance$3,093,567$3,366,951▲ $273,384
Total Liabilities and Net Assets / Fund Balance$3,093,567$3,366,951▲ $273,384

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$3,366,951--
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleOtherTotal
Rachel EssigExecutive Director$108,165$108,165

Board Members and Trustees

NameTitle
Thomas D WoodworthImmediate Past-president
William H StevensPresident
Charles B BishopVice President
Bill FailingBoard Member
Frederic DelbrueckBoard Member
James HoltzBoard Member
John H HermanBoard Member
Marilyn LoyBoard Member
Peter AdamsBoard Member
Steven ChownBoard Member
Harris S MatarazzoSecretary
Richard D CaldwellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$299,972
Investment Income
$115,654
Other Revenue
$0
Change in Net Assets
$143,386
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$272,240
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses---$223,786
Fees for Service Investment Mgmnt Fees---$48,454
Total Functional Expenses$0$0$0$272,240
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
Annual disclosure for covered persons
No
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
No
Other officer compensation reviewed
No
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 B, Line 11B

“Form 990 is reviewed by management of river view cemetery association before it is filed.”

Form 990, Part VI, Section C, Line 19

“Governing documents are made available upon request.”

FORM 990, PART VII, SECTION A:

“The executive director's salary listed on the river view cemetery merchandise and services trust is paid by the related organization river view cemetery association.”

Filing and Contact Details

Filer

Filer Name
River View Cemetery Merchandise and
EIN
52-7320419
Phone
9714073908
Address
8421 SW MACADAM, PORTLAND, OR 97219-3044

Signing Officer

Name
Richard Caldwell
Title
Treasurer
Phone
9714073908
Signed
2020-09-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rachel Essig
Formed
1993
Legal Domicile
Or
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
0

Preparer

Firm
Hoffman Stewart & Schmidt Pc
Address
3 CENTERPOINTE DRIVE SUITE 300, LAKE OSWEGO, OR 97035-8663
Preparer
Todd D Massinger
Phone
5032205900
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“There has been no change in the process from the prior year regarding the oversight of the organization's audited financial statements or the selection process of the independent accountants that audited the financial statements of the organization.”

Financial Statement Notes

PART X, LINE 2:

“Management does not believe the association has any tax positions that do not meet the more likely than not criteria.”

Raw XML Appendix369 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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IRS990/Form990PartVIISectionAGrp/TitleTxt9PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt11VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE DIRECTOR
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT DOES NOT BELIEVE THE ASSOCIATION HAS ANY TAX POSITIONS THAT DO NOT MEET THE MORE LIKELY THAN NOT CRITERIA.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
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IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS REVIEWED BY MANAGEMENT OF RIVER VIEW CEMETERY ASSOCIATION BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR'S SALARY LISTED ON THE RIVER VIEW CEMETERY MERCHANDISE AND SERVICES TRUST IS PAID BY THE RELATED ORGANIZATION RIVER VIEW CEMETERY ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE HAS BEEN NO CHANGE IN THE PROCESS FROM THE PRIOR YEAR REGARDING THE OVERSIGHT OF THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS OR THE SELECTION PROCESS OF THE INDEPENDENT ACCOUNTANTS THAT AUDITED THE FINANCIAL STATEMENTS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VII, SECTION A:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0RIVER VIEW CEMETERY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0RIVER VIEW CEMETERY ASSOCIATION
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IRS990ScheduleR/PaidEmployeesSharingInd00
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IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0223786
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0ACTUAL PAYMENTS
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IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0M
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt03366951
IRS990/TotalAssetsGrp/BOYAmt03093567
IRS990/TotalAssetsGrp/EOYAmt03366951
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
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IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0299972
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IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
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IRS990/UnrelatedBusIncmOverLimitInd00
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IRS990/VotingMembersGoverningBodyCnt012
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IRS990/WhistleblowerPolicyInd00
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ReturnHeader/BusinessOfficerGrp/SignatureDt02020-09-22
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ReturnHeader/FilingSecurityInformation/IPTm015:01:56
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930743240
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOFFMAN STEWART & SCHMIDT PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03 CENTERPOINTE DRIVE SUITE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAKE OSWEGO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0970358663
ReturnHeader/PreparerPersonGrp/PhoneNum05032205900
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TODD D MASSINGER
ReturnHeader/ReturnTs02020-10-22T09:59:45-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,366,951
Liabilities
$0
Net assets
$3,366,951
Revenue
$415,626
Expenses
$272,240
Net income
$143,386
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.33$0.00$5.33$0.80$0.31$0.49
2023Detailed filing. Detailed filing data is available for this year.$4.62$0.00$4.62$0.64$0.23$0.41
2022Detailed filing. Detailed filing data is available for this year.$3.89$0.00$3.89$0.62$0.24$0.39
2021Detailed filing. Detailed filing data is available for this year.$4.16$0.00$4.16$0.48$0.26$0.21
2020Detailed filing. Detailed filing data is available for this year.$3.77$0.00$3.77$0.32$0.20$0.12
2019Detailed filing. Detailed filing data is available for this year.$3.37$0.00$3.37$0.42$0.27$0.14
2018Detailed filing. Detailed filing data is available for this year.$3.09$0.00$3.09$0.45$0.21$0.25
2017Detailed filing. Detailed filing data is available for this year.$2.95$0.00$2.95$0.33$0.20$0.12
2016Detailed filing. Detailed filing data is available for this year.$2.82$0.00$2.82$0.36$0.21$0.15
2015Detailed filing. Detailed filing data is available for this year.$2.63$0.00$2.63$0.36$0.21$0.14
2014Detailed filing. Detailed filing data is available for this year.$2.57$0.00$2.57$0.31$0.18$0.14
2013Detailed filing. Detailed filing data is available for this year.$2.43$0.00$2.43$0.29$0.22$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.46$0.00$2.46$0.18
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$0.00$2.34$0.16
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.27$0.00$2.27$0.16