Civic Intelligence

People'S Memorial Association

990 • Fiscal year 2013 • EIN 91-0715872

Jan 01, 2013 to Dec 31, 2013 • Filed on May 12, 2014

1801 12th Ave Ste ASeattle, WA 98122-2474

(206) 325-0489

Siviq Scores

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

Liabilities / Assets

83rd percentile

0.23x

Higher debt load relative to assets than 83% of similar nonprofits.

2013 filings • 501(c)4 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

74th percentile

0.06x

Higher debt load relative to revenue than 74% of similar nonprofits.

2013 filings • 501(c)4 • <$500k nonprofits • Source year 2013

Net Margin

26th percentile

-7.2%

Higher net margin than 26% of similar nonprofits.

2013 filings • 501(c)4 • <$500k nonprofits • Source year 2013

Top Officer Pay

97th percentile

$62,400

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 29.0% of source-year revenue.

2013 filings • 501(c)4 • <$500k nonprofits • Source year 2013

Asset Growth

16th percentile

-18%

Faster asset growth than 16% of similar nonprofits.

2013 filings • 501(c)4 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

11th percentile

-31%

Faster revenue growth than 11% of similar nonprofits.

2013 filings • 501(c)4 • <$500k nonprofits • Annualized from 2012 to 2013

Assets

Down

$52,647

Down $11,448 (-18%) from 2012

Net Assets

Down

$40,686

Down $15,407 (-27%) from 2012

Liabilities

Up

$11,961

Up $3,959 (+49%) from 2012

Revenue

Down

$214,812

Down $95,049 (-31%) from 2012

Expenses

Up

$230,219

Up $19,432 (+9.2%) from 2012

Net Income

Down

-$15,407

Down $114,481 (-116%) from 2012

Historical Trend

Balance Sheet Trend

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

$80K$60K$40K$20K$0Assets 2011: $58,495Liabilities 2011: $8,287Net Assets 2011: $50,2082011Assets 2012: $64,095Liabilities 2012: $8,002Net Assets 2012: $56,0932012Assets 2013: $52,647Liabilities 2013: $11,961Net Assets 2013: $40,6862013Assets 2014: $38,663Liabilities 2014: $15,552Net Assets 2014: $23,1112014Assets 2015: $21,038Liabilities 2015: $15,382Net Assets 2015: $5,6562015Assets 2016: $0Liabilities 2016: $0Net Assets 2016: $02016

Highlighted filing

2013

Assets$52,647
Liabilities$11,961
Net Assets$40,686

Operations Trend

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

$400K$300K$200K$100K$0-$100KRevenue 2011: $224,589Expenses 2011: $218,006Net Income 2011: $6,5832011Revenue 2012: $309,861Expenses 2012: $210,787Net Income 2012: $99,0742012Revenue 2013: $214,812Expenses 2013: $230,219Net Income 2013: -$15,4072013Revenue 2014: $210,729Expenses 2014: $228,304Net Income 2014: -$17,5752014Revenue 2015: $202,802Expenses 2015: $220,257Net Income 2015: -$17,4552015Revenue 2016: $61,950Expenses 2016: $67,606Net Income 2016: -$5,6562016

Highlighted filing

2013

Revenue$214,812
Expenses$230,219
Net Income-$15,407
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 12, 2014
Return Version
2013v3.1
Gross Receipts
$214,812
Mission and Program Overview

Mission

People's memorial association is a washington state nonprofit that promotes consumer choice for end-of-life arrangements. We envision a future where all of us have information about and access to death care options that reflect our personal values and resources.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$56,093$40,686▼ $15,407
Savings and Temporary Cash Investments$39,683$39,897▲ $214
Cash and Non-Interest-Bearing Accounts$21,237$8,663▼ $12,574
Accounts Receivable$257$2,340▲ $2,083
Land, Buildings, and Equipment, Net$2,918$1,747▼ $1,171
Total Assets$64,095$52,647▼ $11,448
Liabilities
Accounts Payable and Accrued Expenses$8,002$11,961▲ $3,959
Total Liabilities$8,002$11,961▲ $3,959
Net Assets / Fund Balance
Total Net Assets Fund Balance$56,093$40,686▼ $15,407
Total Liabilities and Net Assets / Fund Balance$64,095$52,647▼ $11,448

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,747$36,733$38,480
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
John Eric RolfstadExecutive DiPT$31,200$31,200$62,400
Kathy LongOffice ManagPT$35,200$8,800$44,000

Board Members and Trustees

NameTitle
Sally BrownPresident
Karen MayBoard Member
Miles CarterBoard Member
Rod StoutBoard Member
Steve CorkerBoard Member
Venus Gomez-demingBoard Member
Claudia GowanAlternate Bo
Todd SmithAlternate Bo
Jennifer JonesSecretary
Julissa HafenTreasurer
Tiffany GortonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$106,185
Program Service Revenue
$108,403
Investment Income
$224
Other Revenue
$0
All Other Contributions
$28,095
Change in Net Assets
$-15,407
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$138,457
Salaries, Compensation, and Employee Benefits$91,762
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$55,528$18,130-$73,658
Advertising$29,510--$29,510
Office Expenses$9,595$2,398-$11,993
Other Employee Benefits$7,801$2,600-$10,401
Information Technology$8,125$2,031-$10,156
Occupancy$7,200$1,800-$9,000
Payroll Taxes$5,546$2,157-$7,703
Fees for Services Accounting-$4,070-$4,070
Other Expenses$3,095$773-$3,868
Depreciation Depletion$1,376$345-$1,721
Conferences and Meetings$1,305$326-$1,631
Insurance-$1,622-$1,622
Total Functional Expenses$193,251$36,968$0$230,219
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
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, Page 6, Part VI, Line 6

People's memorial association has approzimately 74,000 living members across the state of washington.

Form 990, Page 6, Part VI, Line 7A

All members are encouraged to attend the annual meeting, elect the board of directors and participate in the democratic process of the organization.

Form 990, Page 6, Part VI, Line 11B

The form 990 and accompanying schedules are prepared by the executive director and reviewed by the bookkeeper, treasurer, finance committee and board of directors for review prior to submission.

Form 990, Page 6, Part VI, Line 12C

Each year, all board members as well as the executive director are required to review the conflict of interest policy and complete a statement detailing any potential conflicts of interest. If any decisions need to be made which might involve a conflict of interest, that individual is required to excuse themselves from the discussion and decision making process including any vote on the issue.

Form 990, Page 6, Part VI, Line 15A

Compensation of the executive director is reviewed annually by the personnel committee, finance committee and the full board of directors based upon an annual performance review and comparable external data.

Form 990, Page 6, Part VI, Line 15B

Compensation of other employees is within the budgetary range set by the finance committee and boart of directors. The board of directors serve without compensation.

Form 990, Page 6, Part VI, Line 19

The governing documents of the organization, its conflict of interest policy and financial statements are available for public review during business hours in our office, or by request they can be sent via mail or email to the requesting party.

Filing and Contact Details

Filer

EIN
91-0715872
Phone
2063250489

Signing Officer

Name
Kathy Long
Title
Current Executive Director
Phone
2063250489
Signed
2014-05-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Long
Formed
1939
Legal Domicile
Wa
Voting Board Members
9
Independent Board Members
9
Employees
4
Volunteers
25

Preparer

Preparer
James Littrell
Phone
5096628854
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

People's memorial association is a washington state nonprofit that promotes consumer choice for end-of-life arrangements. We envision a future where all of us have information about and access to death care options that reflect our personal values and resources.

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IRS990/ProgSrvcAccomActy2Grp/Desc0EDUCATING MEMBERS ABOUT OPTIONS AND ENCOURAGING THEM TO COMPLETE ADVANCE PLANNING DOCUMENTS TO PRE-AUTHORIZE THEIR BURIAL OR CREMATION ARRANGEMENTS. PEOPLE'S MEMORIAL MAKES THIS INFORMATION AND THESE FORMS AVAILABLE TO MEMBERS THROUGH NEW MEMBER PACKETS, EDUCATIONAL EVENTS AND ON OUR WEBSITE. SOME 3,123 NEW MEMBERS JOINED THE ASSOCIATION IN 2013 AND RECEIVED THIS INFORMATION. SIMPLIFYING THE PROCESS OF PRE-AUTHORIZING FUNERAL ARRANGEMENTS NOT ONLY ASSURES MEMBERS THAT THEIR CREMATION OR BURIAL WISHES WILL BE HONORED BUT ALSO HELPS FAMILIES MAKE INFORMED CHOICES THAT ARE CONSISTENT WITH THEIR VALUES AS WELL WITHIN THEIR FAMILY BUDGET.
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IRS990/ProgSrvcAccomActy3Grp/Desc0EDUCATING ALL CONSUMERS REGARDING THEIR RIGHTS, OPTIONS AND RESPONSIBILITIES IN MAKING DEATH CARE CHOICES. THIS IS ACCOMPLISHED THROUGH PROVIDING CONSUMER INFORMATION ON OUR WEBSITE, THROUGH PUBLIC SPEAKING ENGAGEMENTS AND BY ANSWERING PHONE CALLS AND EMAILS FOR TENS OF THOUSANDS OF CONSUMERS EVERY YEAR.
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IRS990/ProgSrvcAccomActy3Grp/RevenueAmt028319
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IRS990/PYOtherExpensesAmt0129149
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IRS990/PYTotalRevenueAmt0216042
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt040686
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IRS990ScheduleD/EquipmentGrp/BookValueAmt01747
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt038480
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PEOPLE'S MEMORIAL ASSOCIATION IS A WASHINGTON STATE NONPROFIT THAT PROMOTES CONSUMER CHOICE FOR END-OF-LIFE ARRANGEMENTS. WE ENVISION A FUTURE WHERE ALL OF US HAVE INFORMATION ABOUT AND ACCESS TO DEATH CARE OPTIONS THAT REFLECT OUR PERSONAL VALUES AND RESOURCES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PEOPLE'S MEMORIAL ASSOCIATION HAS APPROZIMATELY 74,000 LIVING MEMBERS ACROSS THE STATE OF WASHINGTON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ALL MEMBERS ARE ENCOURAGED TO ATTEND THE ANNUAL MEETING, ELECT THE BOARD OF DIRECTORS AND PARTICIPATE IN THE DEMOCRATIC PROCESS OF THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 AND ACCOMPANYING SCHEDULES ARE PREPARED BY THE EXECUTIVE DIRECTOR AND REVIEWED BY THE BOOKKEEPER, TREASURER, FINANCE COMMITTEE AND BOARD OF DIRECTORS FOR REVIEW PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EACH YEAR, ALL BOARD MEMBERS AS WELL AS THE EXECUTIVE DIRECTOR ARE REQUIRED TO REVIEW THE CONFLICT OF INTEREST POLICY AND COMPLETE A STATEMENT DETAILING ANY POTENTIAL CONFLICTS OF INTEREST. IF ANY DECISIONS NEED TO BE MADE WHICH MIGHT INVOLVE A CONFLICT OF INTEREST, THAT INDIVIDUAL IS REQUIRED TO EXCUSE THEMSELVES FROM THE DISCUSSION AND DECISION MAKING PROCESS INCLUDING ANY VOTE ON THE ISSUE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION OF THE EXECUTIVE DIRECTOR IS REVIEWED ANNUALLY BY THE PERSONNEL COMMITTEE, FINANCE COMMITTEE AND THE FULL BOARD OF DIRECTORS BASED UPON AN ANNUAL PERFORMANCE REVIEW AND COMPARABLE EXTERNAL DATA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6COMPENSATION OF OTHER EMPLOYEES IS WITHIN THE BUDGETARY RANGE SET BY THE FINANCE COMMITTEE AND BOART OF DIRECTORS. THE BOARD OF DIRECTORS SERVE WITHOUT COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE GOVERNING DOCUMENTS OF THE ORGANIZATION, ITS CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE FOR PUBLIC REVIEW DURING BUSINESS HOURS IN OUR OFFICE, OR BY REQUEST THEY CAN BE SENT VIA MAIL OR EMAIL TO THE REQUESTING PARTY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0WA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0FUNERAL HO
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine10PEOPLE'S MEMORIAL FUNERAL COOP
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine101801 12TH AVE STE A
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/State0WA
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0WA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1012TH AVE STE A
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IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0DIRECT COSTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1DIRECT COSTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2DIRECT COSTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt3DIRECT COSTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt4DIRECT COSTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt5DIRECT COSTS
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine10PEOPLE'S MEMORIAL FUNERAL COOP
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine11PEOPLE'S MEMORIAL FUNERAL COOP
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine12PEOPLE'S MEMORIAL FUNERAL COOP
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine13PEOPLE'S MEMORIAL FUNERAL COOP
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine14PEOPLE'S MEMORIAL FUNERAL COOP
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine15PEOPLE'S MEMORIAL FUNERAL COOP
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0230219
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IRS990/TotalLiabilitiesGrp/BOYAmt08002
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IRS990/TotalProgramServiceExpensesAmt0193251
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IRS990/TotalRevenueGrp/ExclusionAmt0224
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0214812
IRS990/TotalVolunteersCnt025

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