Civic Intelligence

Elmwood Cemetery

990 • Fiscal year 2016 • EIN 62-0193540

Apr 01, 2015 to Mar 31, 2016 • Filed on Aug 01, 2016

Organization ProfileN/A
824 S DudleyMemphis, TN 38104

(901) 774-3212

Siviq Scores

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

Liabilities / Assets

53rd percentile

0.01x

Higher debt load relative to assets than 53% of similar nonprofits.

2016 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

50th percentile

0.09x

Higher debt load relative to revenue than 50% of similar nonprofits.

2016 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2016

Net Margin

34th percentile

2.0%

Higher net margin than 34% of similar nonprofits.

2016 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

39th percentile

$71,917

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 7.2% of source-year revenue.

2016 filings • $5M-$10M nonprofits • Source year 2016

Asset Growth

10th percentile

-2.2%

Faster asset growth than 10% of similar nonprofits.

2016 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

9th percentile

-43%

Faster revenue growth than 9% of similar nonprofits.

2016 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets53rd percentile

Assets

Down

$8,250,085

Down $182,445 (-2.2%) from 2015

Net Assets

Down

$8,161,158

Down $173,513 (-2.1%) from 2015

Liabilities

Down

$88,927

Down $8,932 (-9.1%) from 2015

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin34th percentile

Revenue

Down

$1,000,452

Down $768,452 (-43%) from 2015

Expenses

Down

$980,184

Down $179,957 (-16%) from 2015

Net Income

Down

$20,268

Down $588,495 (-97%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth10th percentile

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

$15M$10M$5.0M$0Assets 2011: $7,194,737Liabilities 2011: $99,896Net Assets 2011: $7,094,8412011Assets 2012: $6,888,025Liabilities 2012: $94,105Net Assets 2012: $6,793,9202012Assets 2013: $7,211,863Liabilities 2013: $100,490Net Assets 2013: $7,111,3732013Assets 2014: $7,753,031Liabilities 2014: $119,376Net Assets 2014: $7,633,6552014Assets 2015: $8,432,530Liabilities 2015: $97,859Net Assets 2015: $8,334,6712015Assets 2016: $8,250,085Liabilities 2016: $88,927Net Assets 2016: $8,161,1582016Assets 2017: $8,719,151Liabilities 2017: $87,153Net Assets 2017: $8,631,9982017Assets 2018: $9,458,253Liabilities 2018: $76,028Net Assets 2018: $9,382,2252018Assets 2019: $9,614,161Liabilities 2019: $61,739Net Assets 2019: $9,552,4222019Assets 2020: $9,169,883Liabilities 2020: $56,353Net Assets 2020: $9,113,5302020Assets 2021: $12,000,714Liabilities 2021: $105,012Net Assets 2021: $11,895,7022021Assets 2022: $12,394,095Liabilities 2022: $153,879Net Assets 2022: $12,240,2162022Assets 2023: $11,487,882Liabilities 2023: $122,164Net Assets 2023: $11,365,7182023Assets 2024: $13,381,657Liabilities 2024: $139,609Net Assets 2024: $13,242,0482024Assets 2025: $13,942,399Liabilities 2025: $125,771Net Assets 2025: $13,816,6282025

Highlighted filing

2016

Assets$8,250,085
Liabilities$88,927
Net Assets$8,161,158
Open 2016 Filing

Operations Trend

Revenue Growth9th percentile

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

$3.0M$2.0M$1.0M$0Expenses 2011: $793,2762011Expenses 2012: $821,6232012Expenses 2013: $819,6112013Revenue 2014: $943,402Expenses 2014: $852,753Net Income 2014: $90,6492014Revenue 2015: $1,768,904Expenses 2015: $1,160,141Net Income 2015: $608,7632015Revenue 2016: $1,000,452Expenses 2016: $980,184Net Income 2016: $20,2682016Revenue 2017: $1,178,185Expenses 2017: $1,120,448Net Income 2017: $57,7372017Revenue 2018: $1,634,098Expenses 2018: $1,082,832Net Income 2018: $551,2662018Revenue 2019: $1,154,774Expenses 2019: $1,106,264Net Income 2019: $48,5102019Revenue 2020: $1,283,363Expenses 2020: $1,131,957Net Income 2020: $151,4062020Revenue 2021: $2,063,528Expenses 2021: $1,143,391Net Income 2021: $920,1372021Revenue 2022: $1,802,174Expenses 2022: $1,232,961Net Income 2022: $569,2132022Revenue 2023: $1,308,974Expenses 2023: $1,275,071Net Income 2023: $33,9032023Revenue 2024: $1,639,197Expenses 2024: $1,283,684Net Income 2024: $355,5132024Revenue 2025: $1,718,008Expenses 2025: $1,300,749Net Income 2025: $417,2592025

Highlighted filing

2016

Revenue$1,000,452
Expenses$980,184
Net Income$20,268
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2015 to Mar 31, 2016
Signed
Aug 1, 2016
Return Version
2015v2.1
Gross Receipts
$2,437,317
Mission and Program Overview

Mission

Operation of a historical cemetery

Operation of historical cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,513,429$6,275,754▼ $237,675
Land, Buildings, and Equipment, Net$707,690$702,324▼ $5,366
Cash and Non-Interest-Bearing Accounts$187,673$410,046▲ $222,373
Inventories for Sale or Use$283,546$270,993▼ $12,553
Savings and Temporary Cash Investments$197,075$152,200▼ $44,875
Accounts Receivable$29,365$32,601▲ $3,236
Pledges and Grants Receivable$101,076$17,626▼ $83,450
Prepaid Expenses and Deferred Charges$3,406$5,006▲ $1,600
Total Assets$8,432,530$8,250,085▼ $182,445
Other Assets Total$409,270$383,535▼ $25,735
Liabilities
Other Liabilities$56,094$50,398▼ $5,696
Accounts Payable and Accrued Expenses$41,765$38,529▼ $3,236
Total Liabilities$97,859$88,927▼ $8,932
Net Assets / Fund Balance
Permanently Rstr Net Assets$3,582,069$3,556,333▼ $25,736
Unrestricted Net Assets$2,439,621$2,520,736▲ $81,115
Temporarily Rstr Net Assets$2,312,981$2,084,089▼ $228,892
Total Net Assets Fund Balance$8,334,671$8,161,158▼ $173,513
Total Liabilities and Net Assets / Fund Balance$8,432,530$8,250,085▼ $182,445

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$457,792$418,991$876,783
Buildings$179,520$149,511$329,031
Equipment$65,012$117,607$182,619
Other Land Buildings$0$10,057$10,057

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$3,582,069-▼ $25,736-$3,556,333
2014$3,581,457-▲ $612-$3,582,069
2013$3,561,778$57▲ $19,622-$3,581,457
2012$3,543,688$18,090--$3,561,778
2011$3,529,458$14,230--$3,543,688
Compensation and Service Providers
Top Officer Pay39th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kimberly H MccollumExecutive DirectorFT$70,670$1,247$71,917

Board Members and Trustees

NameTitle
Charles ShippPresident
Jeanne Coors ArthurFirst Vice President
Launa BrubakerSecond Vice President
Arthur F Fulmer IiiTrustee
Bayard SnowdenTrustee
Calvin J TurleyTrustee
Daniel E ConawayTrustee
Martin ThompsonTrustee
Odell Horton JrTrustee
Will LeathermanTrustee
Wilton D HillTrustee
Terran S ArwoodArboretum Officer
Robert D Gooch IiiAssistant Treasurer
Rosalyn WillisSecretary
Susan StephensonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$288,192
Program Service Revenue
$529,463
Investment Income
$165,768
Other Revenue
$17,029
All Other Contributions
$280,467
Change in Net Assets
$20,268

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,000,452
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-193,781
Total Revenue per Audited Statements
$806,671
Total Revenue per Form 990
$1,000,452
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$495,710
Salaries, Compensation, and Employee Benefits$484,474
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$357,029
All Other Expenses---$130,360
Fees for Service Investment Mgmnt Fees---$75,039
Current Officers, Directors, Trustees, and Key Employees---$70,670
Depreciation Depletion---$58,333
Payroll Taxes---$35,662
Occupancy---$29,324
Advertising---$22,923
Other Expenses---$19,099
Office Expenses---$13,529
Fees for Services Accounting---$12,376
Other Employee Benefits---$11,988
Pension Plan Contributions---$9,125
Total Functional Expenses$0$0$0$980,184

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$980,184
Total Expenses per Audited Statements$980,184
Total Expenses per Form 990$980,184
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$32,123
Fundraising Direct Expenses$15,094
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spirits With the Spirits$39,848$32,123$15,094$17,029
Total Events$39,848$32,123$15,094$17,029
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Terran Is a Trustee of Elmwood Cemetery and the President of Woodland TreeWoodland Tree Service Was Hired to Remove Some Dead Trees.No$2,620
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Liability$50,398
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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 B, Line 11

“The final return is reviewed by the finance committee prior to signing and filing the return. The finance committee is made up of five members of the board of directors.”

Form 990, Part VI, Section B, Line 15

“The compensation of the executive director, is determined by the finance committee of elmwood cemetery.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Elmwood Cemetery
EIN
62-0193540
Phone
9017743212
Address
824 S DUDLEY, MEMPHIS, TN 38104

Signing Officer

Name
Kim Mccollum
Title
Executive Director
Phone
9017743212
Signed
2016-08-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kim Mccollum
Formed
1852
Legal Domicile
Tn
Voting Board Members
16
Independent Board Members
16
Employees
18
Volunteers
0

Preparer

Firm
Brundige Payne and Company Pc
Address
700 COLONIAL ROAD SUITE 220, MEMPHIS, TN 38117-5156
Preparer
Richard a Swope CPA
Phone
9016834234
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Fundraising expense 15,095. Building maintenance 14,311. Telephone 11,861. Cost of elmwood book 10,951. Computer expense 9,798. Grounds supplies 7,004. Christmas wreaths 6,711. Bank charges 6,699. Postage & shipping 6,559. Newsletter expenses 5,148. Costs of lots sold 4,375. Plant materials 3,343. Cleaning 3,220. Taxes- other 3,093. Dues & subscriptions 2,959. Tools and hardware 2,938. Special events expense 2,890. Development expense 2,788. Grant fullfillment 2,656. Educational expense 2,644. Chapel expense 1,760. Uniforms 1,095. Memorial plantings expense 910. Meals & refreshments 781. Lunch & lecture 408. Miscellaneous expenses 242. Geneology expense 99. Licenses & permits 22.”

FORM 990, PART XI, LINE 9:

“Direct fundraising expenses 15,094.”

Part XI, Line 2C

“The process used by the finance committee to oversee the audit has not changed from the prior year.”

Financial Statement Notes

PART V, LINE 4:

“Perpetual care of cemetery grounds”

PART X, LINE 2:

“Accounting principles generally accepted in the united states of america require management of the cemetery to evaluate tax positions taken by the cemetery and recognize a tax liability (or asset) if the cemetery has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The cemetery's management has analyzed the tax positions taken by the cemetery and has concluded that as of march 31, 2015, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The cemetery is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any tax periods. The cemetery believes it is not longer subject to income tax examinations for years prior to 2013.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Direct fundraising expenses 15,094.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5FIRST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7SECOND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10ASSISTANT TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt11SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt12TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt13ARBORETUM OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01852
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt07725
IRS990/FundraisingDirectExpensesAmt015094
IRS990/FundraisingGrossIncomeAmt032123
IRS990/GainOrLossGrp/SecuritiesAmt018664
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt016
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01440435
IRS990/GrossReceiptsAmt02437317
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt016
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0283546
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0270993
IRS990/InvestmentIncomeGrp/ExclusionAmt0147104
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0147104
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt06513429
IRS990/InvestmentsPubTradedSecGrp/EOYAmt06275754
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0696166
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0707690
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0702324
IRS990/LandBldgEquipCostOrOtherBssAmt01398490
IRS990/LegalDomicileStateCd0TN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01421771
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0OPERATION OF A HISTORICAL CEMETERY
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt08334671
IRS990/NetAssetsOrFundBalancesEOYAmt08161158
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt018664
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt018664
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt017029
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt017029
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-208875
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt029324
IRS990/OfficeExpensesGrp/TotalAmt013529
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0409270
IRS990/OtherAssetsTotalGrp/EOYAmt0383535
IRS990/OtherChangesInNetAssetsAmt015094
IRS990/OtherEmployeeBenefitsGrp/TotalAmt011988
IRS990/OtherExpensesGrp/Desc0GROUND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1BUSINESS INSURANCE
IRS990/OtherExpensesGrp/Desc2GAS AND OIL
IRS990/OtherExpensesGrp/Desc3EQUIPMENT REPAIRS
IRS990/OtherExpensesGrp/TotalAmt087543
IRS990/OtherExpensesGrp/TotalAmt123704
IRS990/OtherExpensesGrp/TotalAmt223480
IRS990/OtherExpensesGrp/TotalAmt319099
IRS990/OtherLiabilitiesGrp/BOYAmt056094
IRS990/OtherLiabilitiesGrp/EOYAmt050398
IRS990/OtherOrganizationDsc0HISTORICAL CEMETERY
IRS990/OtherSalariesAndWagesGrp/TotalAmt0357029
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt035662
IRS990/PensionPlanContributionsGrp/TotalAmt09125
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt03582069
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt03556333
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0101076
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt017626
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03406
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05006
IRS990/PrincipalOfficerNm0KIM MCCOLLUM
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0LOT SALES
IRS990/ProgramServiceRevenueGrp/Desc1INTERMENTS
IRS990/ProgramServiceRevenueGrp/Desc2TOURS, SPECIAL EVENTS AND OTHER
IRS990/ProgramServiceRevenueGrp/Desc3CHAPEL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0219183
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1195569
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2104461
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt310250
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0219183
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1195569
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2104461
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt310250
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0668842
IRS990/PYGrantsAndSimilarPaidAmt0236630
IRS990/PYInvestmentIncomeAmt0473974
IRS990/PYOtherExpensesAmt0450230
IRS990/PYOtherRevenueAmt08395
IRS990/PYProgramServiceRevenueAmt0617693
IRS990/PYRevenuesLessExpensesAmt0608763
IRS990/PYSalariesCompEmpBnftPaidAmt0473281
IRS990/PYTotalExpensesAmt01160141
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01768904
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt020268
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0529463
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0197075
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0152200
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0179520
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0149511
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0329031
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt03582069
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt03556333
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-25736
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt03581457
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt03582069
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0612
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt03561778
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt057
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt03581457
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt019622
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt03543688
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt018090
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt03561778
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt03529458
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt014230
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt03543688
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt065012
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0117607
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0182619
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0980184
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0457792
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0418991
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0876783
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-208875
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010057
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010057
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt050398
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PENSION LIABILITY
IRS990ScheduleD/OtherRevenueAmt015094
IRS990ScheduleD/RevenueNotReportedAmt0-193781
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01000452
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PERPETUAL CARE OF CEMETERY GROUNDS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT OF THE CEMETERY TO EVALUATE TAX POSITIONS TAKEN BY THE CEMETERY AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE CEMETERY HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE CEMETERY'S MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CEMETERY AND HAS CONCLUDED THAT AS OF MARCH 31, 2015, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CEMETERY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIODS. THE CEMETERY BELIEVES IT IS NOT LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2013.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT FUNDRAISING EXPENSES 15,094.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0702324
IRS990ScheduleD/TotalExpensesPerForm990Amt0980184
IRS990ScheduleD/TotalLiabilityAmt050398
IRS990ScheduleD/TotalRevenuePerForm990Amt01000452
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0806671
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0980184
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt07725
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt07725
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt015094
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPIRITS WITH THE SPIRITS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt039848
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt039848
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt032123
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt032123

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,250,085
Liabilities
$88,927
Net assets
$8,161,158
Revenue
$1,000,452
Expenses
$980,184
Net income
$20,268
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$13.9$0.13$13.8$1.72$1.30$0.42
2024Summary only. Only limited summary data is available for this year.$13.4$0.14$13.2$1.64$1.28$0.36
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.5$0.12$11.4$1.31$1.28$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.4$0.15$12.2$1.80$1.23$0.57
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.0$0.11$11.9$2.06$1.14$0.92
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.17$0.06$9.11$1.28$1.13$0.15
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.61$0.06$9.55$1.15$1.11$0.05
2018Summary only. Only limited summary data is available for this year.$9.46$0.08$9.38$1.63$1.08$0.55
2017Summary only. Only limited summary data is available for this year.$8.72$0.09$8.63$1.18$1.12$0.06
2016Detailed filing. Detailed filing data is available for this year.$8.25$0.09$8.16$1.00$0.98$0.02
2015Detailed filing. Detailed filing data is available for this year.$8.43$0.10$8.33$1.77$1.16$0.61
2014Detailed filing. Detailed filing data is available for this year.$7.75$0.12$7.63$0.94$0.85$0.09
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.21$0.10$7.11$0.82
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.89$0.09$6.79$0.82
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.19$0.10$7.09$0.79