Civic Intelligence

Lake View Cemetery Association Incorporated

990 • Fiscal year 2014 • EIN 91-0287677

Jul 01, 2013 to Jun 30, 2014 • Filed on Oct 29, 2014

1554 - 15th Avenue East98112

(206) 322-1582

Siviq Scores

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

Liabilities / Assets

29th percentile

0.01x

Higher debt load relative to assets than 29% of similar nonprofits.

2014 filings • $10M-$25M nonprofits • Source year 2014

Liabilities / Revenue

50th percentile

0.18x

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

2014 filings • $10M-$25M nonprofits • Source year 2014

Net Margin

86th percentile

45%

Higher net margin than 86% of similar nonprofits.

2014 filings • $10M-$25M nonprofits • Source year 2014

Top Officer Pay

27th percentile

$77,068

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

2014 filings • $10M-$25M nonprofits • Source year 2014

Asset Growth

75th percentile

11%

Faster asset growth than 75% of similar nonprofits.

2014 filings • $10M-$25M nonprofits • Annualized from 2013 to 2014

Revenue Growth

45th percentile

2.8%

Faster revenue growth than 45% of similar nonprofits.

2014 filings • $10M-$25M nonprofits • Annualized from 2013 to 2014

Assets

Up

$24,201,071

Up $2,394,106 (+11%) from 2013

Net Assets

Up

$23,852,504

Up $2,399,382 (+11%) from 2013

Liabilities

Down

$348,567

Down $5,276 (-1.5%) from 2013

Revenue

Up

$1,897,816

Up $51,944 (+2.8%) from 2013

Expenses

Up

$1,038,404

Up $6,962 (+0.7%) from 2013

Net Income

Up

$859,412

Up $44,982 (+5.5%) from 2013

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2011: $20,706,812Liabilities 2011: $324,773Net Assets 2011: $20,382,0392011Assets 2012: $20,796,256Liabilities 2012: $343,437Net Assets 2012: $20,452,8192012Assets 2013: $21,806,965Liabilities 2013: $353,843Net Assets 2013: $21,453,1222013Assets 2014: $24,201,071Liabilities 2014: $348,567Net Assets 2014: $23,852,5042014Assets 2015: $24,823,097Liabilities 2015: $303,541Net Assets 2015: $24,519,5562015Assets 2016: $24,329,213Liabilities 2016: $269,116Net Assets 2016: $24,060,0972016Assets 2017: $25,845,243Liabilities 2017: $340,650Net Assets 2017: $25,504,5932017Assets 2018: $26,881,452Liabilities 2018: $374,380Net Assets 2018: $26,507,0722018Assets 2019: $28,364,093Liabilities 2019: $481,729Net Assets 2019: $27,882,3642019Assets 2020: $29,574,153Liabilities 2020: $456,478Net Assets 2020: $29,117,6752020Assets 2021: $34,420,783Liabilities 2021: $511,484Net Assets 2021: $33,909,2992021Assets 2022: $31,606,733Liabilities 2022: $653,643Net Assets 2022: $30,953,0902022Assets 2023: $33,741,089Liabilities 2023: $505,987Net Assets 2023: $33,235,1022023Assets 2024: $37,725,808Liabilities 2024: $829,496Net Assets 2024: $36,896,3122024Assets 2025: $40,631,593Liabilities 2025: $1,009,066Net Assets 2025: $39,622,5272025

Highlighted filing

2014

Assets$24,201,071
Liabilities$348,567
Net Assets$23,852,504

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0Expenses 2011: $1,011,6382011Expenses 2012: $1,011,8012012Revenue 2013: $1,845,872Expenses 2013: $1,031,442Net Income 2013: $814,4302013Revenue 2014: $1,897,816Expenses 2014: $1,038,404Net Income 2014: $859,4122014Revenue 2015: $2,121,183Expenses 2015: $1,070,702Net Income 2015: $1,050,4812015Revenue 2016: $1,420,124Expenses 2016: $1,145,381Net Income 2016: $274,7432016Revenue 2017: $2,269,630Expenses 2017: $1,236,230Net Income 2017: $1,033,4002017Revenue 2018: $1,754,800Expenses 2018: $1,281,558Net Income 2018: $473,2422018Revenue 2019: $1,900,319Expenses 2019: $1,259,936Net Income 2019: $640,3832019Revenue 2020: $1,641,005Expenses 2020: $1,274,461Net Income 2020: $366,5442020Revenue 2021: $2,507,012Expenses 2021: $1,288,065Net Income 2021: $1,218,9472021Revenue 2022: $3,025,036Expenses 2022: $1,269,527Net Income 2022: $1,755,5092022Revenue 2023: $2,032,424Expenses 2023: $1,574,807Net Income 2023: $457,6172023Revenue 2024: $2,566,421Expenses 2024: $1,483,128Net Income 2024: $1,083,2932024Revenue 2025: $3,224,749Expenses 2025: $1,757,775Net Income 2025: $1,466,9742025

Highlighted filing

2014

Revenue$1,897,816
Expenses$1,038,404
Net Income$859,412
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Oct 29, 2014
Return Version
2013v3.0
Gross Receipts
$7,582,746
Mission and Program Overview

Mission

The mission of lake view cemetery association is to provide compassionate interment services and education relative to its historic heritage and arboretum settings.

Interment services, annual care, endowment care, and other

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$19,108,497$22,081,532▲ $2,973,035
Land, Buildings, and Equipment, Net$716,694$728,253▲ $11,559
Savings and Temporary Cash Investments$141,615$142,735▲ $1,120
Cash and Non-Interest-Bearing Accounts$295,608$122,429▼ $173,179
Inventories for Sale or Use$81,018$86,135▲ $5,117
Investments Other Securities$469,751$82,849▼ $386,902
Prepaid Expenses and Deferred Charges$24,363$24,869▲ $506
Accounts Receivable$26,560$14,208▼ $12,352
Total Assets$21,806,965$24,201,071▲ $2,394,106
Other Assets Total$942,859$918,061▼ $24,798
Liabilities
Other Liabilities$148,176$143,179▼ $4,997
Deferred Revenue$126,154$125,924▼ $230
Accounts Payable and Accrued Expenses$79,513$79,464▼ $49
Total Liabilities$353,843$348,567▼ $5,276
Net Assets / Fund Balance
Permanently Rstr Net Assets$17,733,272$19,864,506▲ $2,131,234
Unrestricted Net Assets$3,708,957$3,986,461▲ $277,504
Temporarily Rstr Net Assets$10,893$1,537▼ $9,356
Total Net Assets Fund Balance$21,453,122$23,852,504▲ $2,399,382
Total Liabilities and Net Assets / Fund Balance$21,806,965$24,201,071▲ $2,394,106

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$624,677$904,633$1,529,310
Equipment$103,576$369,514$473,090

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$17,733,272$93,054▲ $2,506,687$374,828$19,864,506
2012$16,801,370$117,139▲ $1,335,802$436,067$17,733,272
2011$16,691,910$54,624▲ $590,149$454,131$16,801,370
2010$14,775,038$60,085▲ $2,343,766$407,811$16,691,910
2009$13,928,964$59,854▲ $1,196,532$335,377$14,775,038
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
George Nemeth JrSecretary/managerFT$72,706$4,362$77,068

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$321,105
Investment Income
$901,566
Other Revenue
$675,145
Change in Net Assets
$859,412
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$680,785
Other Expenses$357,619
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$451,196--$451,196
Payroll Taxes$106,830$5,939-$112,769
Current Officers, Directors, Trustees, and Key Employees-$72,706-$72,706
Office Expenses$67,384--$67,384
Depreciation Depletion$63,832--$63,832
Fees for Services Accounting$40,574--$40,574
Insurance$30,896--$30,896
Occupancy$12,407$18,100-$30,507
Other Employee Benefits$20,220$9,997-$30,217
Fees for Services Other$14,471--$14,471
Pension Plan Contributions$9,535$4,362-$13,897
Advertising$10,560--$10,560
Other Expenses$2,134--$2,134
Fees for Services Legal$380--$380
Total Functional Expenses$927,300$111,104$0$1,038,404
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to Operating Fund$98,029
Due to Endowment Care$45,150
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
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

A copy will be reviewed by the executive committee and a meeting will be held with the accountant to discuss the document.

Form 990, Part VI, Section B, Line 15

The board and the executive committee review and approve the compensation of the general manager and other key employees based upon their analysis of comparable data.

Form 990, Part VI, Section C, Line 19

A copy of documents are available upon request during normal business hours.

Filing and Contact Details

Filer

EIN
91-0287677
Phone
2063221582

Signing Officer

Name
George Nemeth Jr
Title
Manager
Phone
2063221582
Signed
2014-10-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
George Nemeth Jr
Formed
1872
Legal Domicile
Wa
Voting Board Members
8
Independent Board Members
8
Employees
10
Volunteers
0

Preparer

Preparer
Douglas J Neff
Phone
2535667070
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The organization did not change any of its oversight or selection process from the prior year.

Raw XML AppendixShowing 400 of 420 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/PermanentlyRstrNetAssetsGrp/BOYAmt017733272
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt019864506
IRS990/PoliticalCampaignActyInd00
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IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt024869
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IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0INTERMENT SERVICE
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0321105
IRS990/ProhibitedTaxShelterTransInd00
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IRS990/PYContributionsGrantsAmt00
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IRS990/PYOtherRevenueAmt0305247
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IRS990/PYRevenuesLessExpensesAmt0814430
IRS990/PYSalariesCompEmpBnftPaidAmt0678799
IRS990/PYTotalExpensesAmt01031442
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01845872
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0859412
IRS990/RegularMonitoringEnfrcInd00
IRS990/RelatedEntityInd00
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IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt01456117
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0141615
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0142735
IRS990/ScheduleBRequiredInd00
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0904633
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01529310
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt093679
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IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt093054
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt019864506
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt02506687
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt084972
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt016801370
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0117139
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt017733272
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01335802
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0436067
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt081182
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt016691910
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt054624
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt016801370
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0590149
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0454131
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt079168
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt014775038
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt060085
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt016691910
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02343766
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0407811
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt074935
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt013928964
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt059854
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt014775038
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01196532
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0335377
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0103576
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0369514
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0473090
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt098029
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt145150
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO OPERATING FUND
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DUE TO ENDOWMENT CARE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0728253
IRS990ScheduleD/TotalLiabilityAmt0143179
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY WILL BE REVIEWED BY THE EXECUTIVE COMMITTEE AND A MEETING WILL BE HELD WITH THE ACCOUNTANT TO DISCUSS THE DOCUMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD AND THE EXECUTIVE COMMITTEE REVIEW AND APPROVE THE COMPENSATION OF THE GENERAL MANAGER AND OTHER KEY EMPLOYEES BASED UPON THEIR ANALYSIS OF COMPARABLE DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF DOCUMENTS ARE AVAILABLE UPON REQUEST DURING NORMAL BUSINESS HOURS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DID NOT CHANGE ANY OF ITS OVERSIGHT OR SELECTION PROCESS FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
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IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01537
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
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IRS990/TotalCompGreaterThan150KInd00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0927300
IRS990/TotalFunctionalExpensesGrp/TotalAmt01038404
IRS990/TotalGrossUBIAmt00
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IRS990/TotalProgramServiceRevenueAmt0321105
IRS990/TotalReportableCompFromOrgAmt072706
IRS990/TotalRevenueGrp/ExclusionAmt0441699
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01456117
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01897816
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt021806965
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt024201071
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt03708957
IRS990/UnrestrictedNetAssetsGrp/EOYAmt03986461
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine101554 15TH AVE E
IRS990/USAddress/City0SEATTLE
IRS990/USAddress/State0WA
IRS990/USAddress/ZIPCode098112
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0HTTP://WWW.LAKEVIEWCEMETERYASSOCIATION.COM/
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GEORGE NEMETH JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum02063221582
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-10-29
ReturnHeader/Filer/BusinessName/BusinessNameLine10LAKE VIEW CEMETERY ASSOCIATION INC

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$40.6$1.01$39.6$3.22$1.76$1.47
2024Detailed filing. Detailed filing data is available for this year.$37.7$0.83$36.9$2.57$1.48$1.08
2023Detailed filing. Detailed filing data is available for this year.$33.7$0.51$33.2$2.03$1.57$0.46
2022Detailed filing. Detailed filing data is available for this year.$31.6$0.65$31.0$3.03$1.27$1.76
2021Detailed filing. Detailed filing data is available for this year.$34.4$0.51$33.9$2.51$1.29$1.22
2020Detailed filing. Detailed filing data is available for this year.$29.6$0.46$29.1$1.64$1.27$0.37
2019Detailed filing. Detailed filing data is available for this year.$28.4$0.48$27.9$1.90$1.26$0.64
2018Detailed filing. Detailed filing data is available for this year.$26.9$0.37$26.5$1.75$1.28$0.47
2017Detailed filing. Detailed filing data is available for this year.$25.8$0.34$25.5$2.27$1.24$1.03
2016Detailed filing. Detailed filing data is available for this year.$24.3$0.27$24.1$1.42$1.15$0.27
2015Detailed filing. Detailed filing data is available for this year.$24.8$0.30$24.5$2.12$1.07$1.05
2014Detailed filing. Detailed filing data is available for this year.$24.2$0.35$23.9$1.90$1.04$0.86
2013Summary only. Only limited summary data is available for this year.$21.8$0.35$21.5$1.85$1.03$0.81
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.8$0.34$20.5$1.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.7$0.32$20.4$1.01
Peer Organizations

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