Civic Intelligence

Elmwood Cemetery

990 • Fiscal year 2017 • EIN 62-0193540

Apr 01, 2016 to Mar 31, 2017 • Filed on Jul 27, 2017

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

50th percentile

0.01x

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

2017 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

50th percentile

0.07x

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

2017 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2017

Net Margin

28th percentile

4.9%

Higher net margin than 28% of similar nonprofits.

2017 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

42nd percentile

$78,712

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 6.7% of source-year revenue.

2017 filings • $5M-$10M nonprofits • Source year 2017

Asset Growth

36th percentile

5.7%

Faster asset growth than 36% of similar nonprofits.

2017 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

54th percentile

18%

Faster revenue growth than 54% of similar nonprofits.

2017 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets50th percentile

Assets

Flat

$8,719,151

Flat from 2017

Net Assets

Flat

$8,631,998

Flat from 2017

Liabilities

Flat

$87,153

Flat from 2017

Revenue And Expenses
Liabilities / Revenue50th percentileNet Margin28th percentile

Revenue

Flat

$1,178,185

Flat from 2017

Expenses

Flat

$1,120,448

Flat from 2017

Net Income

Flat

$57,737

Flat from 2017

Historical Trend

Balance Sheet Trend

Asset Growth36th 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 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

2017

Assets$8,719,151
Liabilities$87,153
Net Assets$8,631,998
Open 2017 Filing

Operations Trend

Revenue Growth54th 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 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

2017

Revenue$1,178,185
Expenses$1,120,448
Net Income$57,737
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2016 to Mar 31, 2017
Signed
Jul 27, 2017
Return Version
2016v3.0
Gross Receipts
$2,354,472
Mission and Program Overview

Mission

Operation of a historical cemetery

Operation of historical cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,275,754$6,785,665▲ $509,911
Land, Buildings, and Equipment, Net$702,324$655,980▼ $46,344
Cash and Non-Interest-Bearing Accounts$410,046$409,270▼ $776
Inventories for Sale or Use$270,993$257,916▼ $13,077
Savings and Temporary Cash Investments$152,200$153,494▲ $1,294
Accounts Receivable$32,601$38,967▲ $6,366
Pledges and Grants Receivable$17,626$0▼ $17,626
Prepaid Expenses and Deferred Charges$5,006$0▼ $5,006
Total Assets$8,250,085$8,719,151▲ $469,066
Other Assets Total$383,535$417,859▲ $34,324
Liabilities
Other Liabilities$50,398$43,985▼ $6,413
Accounts Payable and Accrued Expenses$38,529$43,168▲ $4,639
Total Liabilities$88,927$87,153▼ $1,774
Net Assets / Fund Balance
Permanently Rstr Net Assets$3,556,333$3,590,658▲ $34,325
Unrestricted Net Assets$2,520,736$2,823,874▲ $303,138
Temporarily Rstr Net Assets$2,084,089$2,217,466▲ $133,377
Total Net Assets Fund Balance$8,161,158$8,631,998▲ $470,840
Total Liabilities and Net Assets / Fund Balance$8,250,085$8,719,151▲ $469,066

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$434,778$451,647$886,425
Buildings$171,543$157,488$329,031
Equipment$49,659$136,156$185,815
Other Land Buildings$0$10,057$10,057

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$3,556,333-▲ $34,325-$3,590,658
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
Compensation and Service Providers
Top Officer Pay42nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kimberly BeardenExecutive DirectorFT$77,450$1,262$78,712

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$198,516
Program Service Revenue
$631,199
Investment Income
$339,657
Other Revenue
$8,813
All Other Contributions
$177,566
Change in Net Assets
$57,737

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,178,185
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$413,101
Total Revenue per Audited Statements
$1,591,286
Total Revenue per Form 990
$1,178,185
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$601,973
Salaries, Compensation, and Employee Benefits$518,475
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$381,707
All Other Expenses---$90,656
Current Officers, Directors, Trustees, and Key Employees---$77,450
Fees for Service Investment Mgmnt Fees---$77,071
Depreciation Depletion---$59,183
Advertising---$44,916
Occupancy---$40,136
Payroll Taxes---$38,492
Insurance---$33,137
Other Expenses---$18,895
Office Expenses---$13,386
Fees for Services Accounting---$12,633
Other Employee Benefits---$11,146
Pension Plan Contributions---$9,680
Total Functional Expenses$0$0$0$1,120,448

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,120,448
Total Expenses per Audited Statements$1,120,448
Total Expenses per Form 990$1,120,448
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$27,708
Fundraising Direct Expenses$18,895
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spirits With the Spirits$48,658$27,708$18,895$8,813
Total Events$48,658$27,708$18,895$8,813
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 and Clean Up Some Trees That Fell as a Result of Storms.No$9,380
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Liability$43,985
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 11B

“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 Bearden
Title
Executive Director
Phone
9017743212
Signed
2017-07-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kim Bearden
Formed
1852
Legal Domicile
Tn
Voting Board Members
15
Independent Board Members
15
Employees
19
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 XI, LINE 9:

“Direct fundraising expenses 18,895.”

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, 2017, 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 2014.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Direct fundraising expenses 18,895.”

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IRS990/FundraisingDirectExpensesAmt018895
IRS990/FundraisingGrossIncomeAmt027708
IRS990/GainOrLossGrp/SecuritiesAmt0182740
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01340132
IRS990/GrossReceiptsAmt02354472
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt015
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/TotalAmt033137
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0270993
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0257916
IRS990/InvestmentIncomeGrp/ExclusionAmt0156917
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0156917
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt06275754
IRS990/InvestmentsPubTradedSecGrp/EOYAmt06785665
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0755348
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0702324
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0655980
IRS990/LandBldgEquipCostOrOtherBssAmt01411328
IRS990/LegalDomicileStateCd0TN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01157392
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/NetAssetsOrFundBalancesBOYAmt08161158
IRS990/NetAssetsOrFundBalancesEOYAmt08631998
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0182740
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0182740
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt08813
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt08813
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0394208
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt040136
IRS990/OfficeExpensesGrp/TotalAmt013386
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0383535
IRS990/OtherAssetsTotalGrp/EOYAmt0417859
IRS990/OtherChangesInNetAssetsAmt018895
IRS990/OtherEmployeeBenefitsGrp/TotalAmt011146
IRS990/OtherExpensesGrp/Desc0MAINTENANCE & REPAIR
IRS990/OtherExpensesGrp/Desc1GROUND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2GAS AND OIL
IRS990/OtherExpensesGrp/Desc3FUNDRAISING EXPENSE
IRS990/OtherExpensesGrp/TotalAmt0150735
IRS990/OtherExpensesGrp/TotalAmt138360
IRS990/OtherExpensesGrp/TotalAmt222865
IRS990/OtherExpensesGrp/TotalAmt318895
IRS990/OtherLiabilitiesGrp/BOYAmt050398
IRS990/OtherLiabilitiesGrp/EOYAmt043985
IRS990/OtherOrganizationDsc0HISTORICAL CEMETERY
IRS990/OtherSalariesAndWagesGrp/TotalAmt0381707
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt038492
IRS990/PensionPlanContributionsGrp/TotalAmt09680
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt03556333
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt03590658
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt017626
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05006
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0KIM BEARDEN
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/RelatedOrExemptFuncIncomeAmt0301618
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1204677
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2116279
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt38625
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0301618
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1204677
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2116279
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt38625
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0288192
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0165768
IRS990/PYOtherExpensesAmt0495710
IRS990/PYOtherRevenueAmt017029
IRS990/PYProgramServiceRevenueAmt0529463
IRS990/PYRevenuesLessExpensesAmt020268
IRS990/PYSalariesCompEmpBnftPaidAmt0484474
IRS990/PYTotalExpensesAmt0980184
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01000452
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt057737
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0631199
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0152200
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0153494
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/BookValueAmt0171543
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0157488
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0329031
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt03556333
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt03590658
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt034325
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt03582069
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt03556333
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-25736
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt03581457
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt03582069
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0612
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt03561778
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt057
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt03581457
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt019622
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt03543688
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt018090
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt03561778
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt049659
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0136156
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0185815
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01120448
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0434778
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0451647
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0886425
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0394206
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010057
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010057
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt043985
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PENSION LIABILITY
IRS990ScheduleD/OtherRevenueAmt018895
IRS990ScheduleD/RevenueNotReportedAmt0413101
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01178185
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, 2017, 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 2014.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT FUNDRAISING EXPENSES 18,895.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0655980
IRS990ScheduleD/TotalExpensesPerForm990Amt01120448
IRS990ScheduleD/TotalLiabilityAmt043985
IRS990ScheduleD/TotalRevenuePerForm990Amt01178185
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01591286
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01120448
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt020950
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt020950
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt018895
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPIRITS WITH THE SPIRITS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt048658
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt048658
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt027708
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt027708
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt08813
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt018895
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt018895
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0TERRAN ARWOOD
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0TERRAN IS A TRUSTEE OF ELMWOOD CEMETERY AND THE PRESIDENT OF WOODLAND TREE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,719,151
Liabilities
$87,153
Net assets
$8,631,998
Revenue
$1,178,185
Expenses
$1,120,448
Net income
$57,737
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
2017Detailed filing. Detailed filing data is available for this year.$8.72$0.09$8.63$1.18$1.12$0.06
2017Summary only. Only limited summary data is available for this year.$8.72$0.09$8.63$1.18$1.12$0.06
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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