Civic Intelligence

Elmwood Cemetery

990 • Fiscal year 2018 • EIN 62-0193540

Apr 01, 2017 to Mar 31, 2018 • Filed on Sep 19, 2018

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.

2018 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

45th percentile

0.05x

Higher debt load relative to revenue than 45% of similar nonprofits.

2018 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2018

Net Margin

64th percentile

34%

Higher net margin than 64% of similar nonprofits.

2018 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

45th percentile

$87,499

Higher top officer pay than 45% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

2018 filings • $5M-$10M nonprofits • Source year 2018

Asset Growth

88th percentile

8.5%

Faster asset growth than 88% of similar nonprofits.

2018 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

81st percentile

39%

Faster revenue growth than 81% of similar nonprofits.

2018 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets50th percentile

Assets

Flat

$9,458,253

Flat from 2018

Net Assets

Flat

$9,382,225

Flat from 2018

Liabilities

Flat

$76,028

Flat from 2018

Revenue And Expenses
Liabilities / Revenue45th percentileNet Margin64th percentile

Revenue

Flat

$1,634,098

Flat from 2018

Expenses

Flat

$1,082,832

Flat from 2018

Net Income

Flat

$551,266

Flat from 2018

Historical Trend

Balance Sheet Trend

Asset Growth88th 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 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

2018

Assets$9,458,253
Liabilities$76,028
Net Assets$9,382,225
Open 2018 Filing

Operations Trend

Revenue Growth81st 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 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

2018

Revenue$1,634,098
Expenses$1,082,832
Net Income$551,266
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Apr 1, 2017 to Mar 31, 2018
Signed
Sep 19, 2018
Return Version
2017v2.3
Gross Receipts
$2,839,697
Mission and Program Overview

Mission

Operation of a historical cemetery

Operation of historical cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,785,665$7,455,603▲ $669,938
Land, Buildings, and Equipment, Net$655,980$678,262▲ $22,282
Cash and Non-Interest-Bearing Accounts$409,270$420,753▲ $11,483
Inventories for Sale or Use$257,916$252,991▼ $4,925
Savings and Temporary Cash Investments$153,494$182,018▲ $28,524
Accounts Receivable$38,967$32,520▼ $6,447
Total Assets$8,719,151$9,458,253▲ $739,102
Other Assets Total$417,859$436,106▲ $18,247
Liabilities
Accounts Payable and Accrued Expenses$43,168$38,739▼ $4,429
Other Liabilities$43,985$37,289▼ $6,696
Total Liabilities$87,153$76,028▼ $11,125
Net Assets / Fund Balance
Permanently Rstr Net Assets$3,590,658$3,608,904▲ $18,246
Unrestricted Net Assets$2,823,874$3,470,135▲ $646,261
Temporarily Rstr Net Assets$2,217,466$2,303,186▲ $85,720
Total Net Assets Fund Balance$8,631,998$9,382,225▲ $750,227
Total Liabilities and Net Assets / Fund Balance$8,719,151$9,458,253▲ $739,102

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$474,527$486,227$960,754
Buildings$163,566$165,466$329,032
Equipment$40,169$156,635$196,804
Other Land Buildings$0$10,057$10,057

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$3,590,658-▲ $18,246-$3,608,904
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
Compensation and Service Providers
Top Officer Pay45th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Kimberly BeardenExecutive DirectorFT$85,961$1,538$87,499

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
Janet SheahanTrustee
Martin ThompsonTrustee
Odell Horton JrTrustee
Will LeathermanTrustee
Terran S ArwoodArboretum Officer
Robert D Gooch IiiAssistant Treasurer
Mike SwainSecretary
Susan StephensonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$147,811
Program Service Revenue
$626,677
Investment Income
$865,417
Other Revenue
$-5,807
All Other Contributions
$124,282
Change in Net Assets
$551,266

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,634,098
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$198,961
Total Revenue per Audited Statements
$1,833,059
Total Revenue per Form 990
$1,634,098
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$546,833
Salaries, Compensation, and Employee Benefits$535,999
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$387,433
Current Officers, Directors, Trustees, and Key Employees---$85,961
Fees for Service Investment Mgmnt Fees---$73,673
All Other Expenses---$64,132
Depreciation Depletion---$63,036
Advertising---$50,133
Occupancy---$45,977
Insurance---$39,862
Payroll Taxes---$39,299
Other Expenses---$31,819
Office Expenses---$14,495
Other Employee Benefits---$13,214
Fees for Services Accounting---$12,364
Pension Plan Contributions---$10,092
Total Functional Expenses$0$0$0$1,082,832

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,082,832
Total Expenses per Audited Statements$1,082,832
Total Expenses per Form 990$1,082,832
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 Direct Expenses$29,516
Fundraising Gross Income$23,709
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Spirits With the Spirits$47,238$23,709$29,516$-5,807
Total Events$47,238$23,709$29,516$-5,807
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$23,746
-Dan Is a Trustee of Elmwood Cemetery and Has an Advertising BusinessDan Was Hired to Design and Record the New Audio Tour, Design the New Sign and Design Advertising for Other Cemetery Events.No$22,422
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension Liability$37,289
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
2018-09-19
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
Henderson Hutcherson & Mccullough Pllc
Address
1755 KIRBY PARKWAY SUITE 200, MEMPHIS, TN 38120
Preparer
Richard a Swope CPA
Phone
9016834234
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Direct fundraising expenses 29,516.”

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, 2018, 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 2015.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Direct fundraising expenses 29,516.”

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IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
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IRS990/Form990PartVIISectionAGrp/TitleTxt12ARBORETUM OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01852
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt023529
IRS990/FundraisingDirectExpensesAmt029516
IRS990/FundraisingGrossIncomeAmt023709
IRS990/GainOrLossGrp/SecuritiesAmt0678331
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01854414
IRS990/GrossReceiptsAmt02839697
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt015
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/TotalAmt039862
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0257916
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0252991
IRS990/InvestmentIncomeGrp/ExclusionAmt0187086
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0187086
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt06785665
IRS990/InvestmentsPubTradedSecGrp/EOYAmt07455603
IRS990/IRPDocumentCnt013
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0818385
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0655980
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0678262
IRS990/LandBldgEquipCostOrOtherBssAmt01496647
IRS990/LegalDomicileStateCd0TN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01176083
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/NetAssetsOrFundBalancesBOYAmt08631998
IRS990/NetAssetsOrFundBalancesEOYAmt09382225
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0678331
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0678331
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-5807
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-5807
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0169445
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt045977
IRS990/OfficeExpensesGrp/TotalAmt014495
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0417859
IRS990/OtherAssetsTotalGrp/EOYAmt0436106
IRS990/OtherChangesInNetAssetsAmt029516
IRS990/OtherEmployeeBenefitsGrp/TotalAmt013214
IRS990/OtherExpensesGrp/Desc0GROUND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1FUNDRAISING EXPENSE
IRS990/OtherExpensesGrp/Desc2DEVELOPMENT EXPENSE
IRS990/OtherExpensesGrp/Desc3MAINTENANCE & REPAIR
IRS990/OtherExpensesGrp/TotalAmt063802
IRS990/OtherExpensesGrp/TotalAmt147385
IRS990/OtherExpensesGrp/TotalAmt240155
IRS990/OtherExpensesGrp/TotalAmt331819
IRS990/OtherLiabilitiesGrp/BOYAmt043985
IRS990/OtherLiabilitiesGrp/EOYAmt037289
IRS990/OtherOrganizationDsc0HISTORICAL CEMETERY
IRS990/OtherSalariesAndWagesGrp/TotalAmt0387433
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt039299
IRS990/PensionPlanContributionsGrp/TotalAmt010092
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt03590658
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt03608904
IRS990/PoliticalCampaignActyInd00
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/RelatedOrExemptFuncIncomeAmt0291979
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1210800
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2113768
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt310130
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0291979
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1210800
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2113768
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt310130
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0198516
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0339657
IRS990/PYOtherExpensesAmt0601973
IRS990/PYOtherRevenueAmt08813
IRS990/PYProgramServiceRevenueAmt0631199
IRS990/PYRevenuesLessExpensesAmt057737
IRS990/PYSalariesCompEmpBnftPaidAmt0518475
IRS990/PYTotalExpensesAmt01120448
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01178185
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0551266
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0626677
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0153494
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0182018
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0163566
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0165466
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0329032
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt03590658
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt03608904
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt018246
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt03556333
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt03590658
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt034325
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt03582069
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt03556333
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-25736
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt03581457
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt03582069
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0612
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt03561778
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt057
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt03581457
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt019622
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt040169
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0156635
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0196804
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01082832
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0474527
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0486227
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0960754
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0169445
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010057
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010057
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt037289
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PENSION LIABILITY
IRS990ScheduleD/OtherRevenueAmt029516
IRS990ScheduleD/RevenueNotReportedAmt0198961
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01634098
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, 2018, 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 2015.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DIRECT FUNDRAISING EXPENSES 29,516.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0678262
IRS990ScheduleD/TotalExpensesPerForm990Amt01082832
IRS990ScheduleD/TotalLiabilityAmt037289
IRS990ScheduleD/TotalRevenuePerForm990Amt01634098
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01833059
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01082832
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt023529
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt023529
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt029516
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0SPIRITS WITH THE SPIRITS
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt047238
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt047238
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt023709
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt023709
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-5807
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt029516
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt029516
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0TERRAN ARWOOD
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1DAN CONAWAY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0TERRAN IS A TRUSTEE OF ELMWOOD CEMETERY AND THE PRESIDENT OF WOODLAND TREE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1DAN IS A TRUSTEE OF ELMWOOD CEMETERY AND HAS AN ADVERTISING BUSINESS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt023746
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt122422
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0WOODLAND TREE SERVICE WAS HIRED TO REMOVE SOME DEAD TREES AND CLEAN UP SOME TREES THAT FELL AS A RESULT OF STORMS.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1DAN WAS HIRED TO DESIGN AND RECORD THE NEW AUDIO TOUR, DESIGN THE NEW SIGN AND DESIGN ADVERTISING FOR OTHER CEMETERY EVENTS.

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$9,458,253
Liabilities
$76,028
Net assets
$9,382,225
Revenue
$1,634,098
Expenses
$1,082,832
Net income
$551,266
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
2018Detailed filing. Detailed filing data is available for this year.$9.46$0.08$9.38$1.63$1.08$0.55
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
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