Civic Intelligence

Sunnyside Cemetery Inc

990 • Fiscal year 2013 • EIN 91-2010375

Jan 01, 2013 to Dec 31, 2013 • Filed on Jun 23, 2014

1095 E Willow StreetLong Beach, CA 90806

(562) 595-9392

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2013

Net Margin

1st percentile

-468%

Higher net margin than 1% of similar nonprofits.

2013 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

88th percentile

$17,000

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 120.9% of source-year revenue.

2013 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2013

Asset Growth

3rd percentile

-8.8%

Faster asset growth than 3% of similar nonprofits.

2013 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Down

$686,380

Down $66,449 (-8.8%) from 2012

Net Assets

Down

$686,380

Down $65,775 (-8.7%) from 2012

Liabilities

Down

$0

Down $674 (-100%) from 2012

Revenue

$14,063

No earlier filing loaded for comparison.

Expenses

Up

$79,838

Up $31 (+0.0%) from 2012

Net Income

-$65,775

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2011: $770,901Liabilities 2011: $885Net Assets 2011: $770,0162011Assets 2012: $752,829Liabilities 2012: $674Net Assets 2012: $752,1552012Assets 2013: $686,380Liabilities 2013: $0Net Assets 2013: $686,3802013Assets 2014: $633,028Liabilities 2014: $0Net Assets 2014: $633,0282014Assets 2015: $588,390Liabilities 2015: $959Net Assets 2015: $587,4312015Assets 2016: $575,154Liabilities 2016: $452Net Assets 2016: $574,7022016Assets 2017: $607,291Liabilities 2017: $918Net Assets 2017: $606,3732017Assets 2018: $588,315Liabilities 2018: $130Net Assets 2018: $588,1852018Assets 2019: $585,442Liabilities 2019: $130Net Assets 2019: $585,3122019Assets 2020: $0Liabilities 2020: $0Net Assets 2020: $02020

Highlighted filing

2013

Assets$686,380
Liabilities$0
Net Assets$686,380

Operations Trend

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

$1.0M$500K$0-$500K-$1.0MExpenses 2011: $83,0252011Expenses 2012: $79,8072012Revenue 2013: $14,063Expenses 2013: $79,838Net Income 2013: -$65,7752013Revenue 2014: $22,501Expenses 2014: $75,853Net Income 2014: -$53,3522014Revenue 2015: $20,381Expenses 2015: $65,978Net Income 2015: -$45,5972015Revenue 2016: $36,514Expenses 2016: $66,867Net Income 2016: -$30,3532016Revenue 2017: $90,678Expenses 2017: $81,772Net Income 2017: $8,9062017Revenue 2018: $74,469Expenses 2018: $71,761Net Income 2018: $2,7082018Revenue 2019: $35,984Expenses 2019: $86,351Net Income 2019: -$50,3672019Revenue 2020: $44,524Expenses 2020: $629,836Net Income 2020: -$585,3122020

Highlighted filing

2013

Revenue$14,063
Expenses$79,838
Net Income-$65,775
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jun 23, 2014
Return Version
2013v3.0
Gross Receipts
$71,935
Mission and Program Overview

Mission

The organization's mission is to opearte and maintain sunnyside cemetery located in long beach, california.

The organization was formed to own, operate and maintain sunnyside cemetery in long beach, ca.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$710,507$659,268▼ $51,239
Cash and Non-Interest-Bearing Accounts$33,982$23,759▼ $10,223
Land, Buildings, and Equipment, Net$7,436$3,353▼ $4,083
Prepaid Expenses and Deferred Charges$904--
Total Assets$752,829$686,380▼ $66,449
Liabilities
Accounts Payable and Accrued Expenses$674$0▼ $674
Total Liabilities$674$0▼ $674
Net Assets / Fund Balance
Permanently Rstr Net Assets$579,960$563,921▼ $16,039
Temporarily Rstr Net Assets$130,589$76,856▼ $53,733
Unrestricted Net Assets$41,606$45,603▲ $3,997
Total Net Assets Fund Balance$752,155$686,380▼ $65,775
Total Liabilities and Net Assets / Fund Balance$752,829$686,380▼ $66,449

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,353$17,061$20,414
Other Securities$659,268--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$710,549-▼ $3,246$61,280$640,777
2012$735,888-▲ $45,212$64,980$710,549
2011$794,820-▲ $16,352$69,421$735,888
2010$811,338-▲ $35,537$46,000$794,820
2009$849,691-▲ $27,011$59,100$811,338
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michael MinerCemetery Manager & Board MPT$17,000$17,000

Board Members and Trustees

NameTitle
Leland DolleyBod Chair
Frank LarragoityBod Member
Joyce MorrisonBod Member
Linda MeadorBod Member
Richard LoughBod Member
Curtis MetzgarBod Secretary
Wayne WilmsCFO & Bod Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$5,709
Program Service Revenue
$10,889
Investment Income
$14,592
Other Revenue
$-17,127
All Other Contributions
$5,709
Change in Net Assets
$-65,775

Audited Revenue Reconciliation

Revenue per Audited Statements
$14,063
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$14,063
Total Revenue per Form 990
$14,063
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$62,838
Salaries, Compensation, and Employee Benefits$17,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$16,150$850-$17,000
Fees for Services Accounting-$6,750-$6,750
Fees for Service Investment Mgmnt Fees-$5,307-$5,307
Depreciation Depletion$3,879$204-$4,083
Office Expenses$2,577$136-$2,713
Insurance$2,344$123-$2,467
Other Expenses$1,868$821-$1,868
Fees for Services Other$516--$516
All Other Expenses$171$9-$180
Total Functional Expenses$65,638$14,200$0$79,838

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$79,838
Total Expenses per Audited Statements$79,838
Total Expenses per Form 990$79,838
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
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 board reviews the draft form 990 and approves it before final submission.

Form 990, Part VI, Section B, Line 12C

Each board member is required to sign a conflict of interest statement and agrees to disclose any and all conflicts of interest to the full board.

Form 990, Part VI, Section B, Line 15

The organization's board reviews and approves compensation of key employees.

Form 990, Part VI, Section C, Line 18

The organization's 990 is available for review on the guidestar website, as well as upon request.

Form 990, Part VI, Section C, Line 19

Governing documents and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

EIN
91-2010375
Phone
5625959392

Signing Officer

Name
Leland C Dolley
Title
Bod Chairperson
Phone
3105453048
Signed
2014-06-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leland C Dolley
Formed
1998
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Preparer
Anthony P Bozanic CPA
Phone
3105404118
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

Audit oversight by board of directors. The board of directors assume responsibility for the oversight of the audit and for the selection of the auditor.

Financial Statement Notes

PART V, LINE 4:

Endowment funds are to be utilized for the care, maintenance, embellishment and future operations of the cemetery.

PART X, LINE 2:

Uncertain tax positions disclosure per audited financial statements: when tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. As of december 31, 2013, the cemetery had no unrecognized tax benefits, and the cemetery had no positions which, in the opinion of management, would be reversed if challenged by a taxing authority. The cemeterys evaluation of tax positions was performed for those tax years which remain open to audit.

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IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0640777
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-3246
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt061280
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt05571
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0735888
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0710549
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt045212
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt064980
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt05863
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0794820
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0735888
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt016352
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt069421
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt06055
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0811338
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0794820
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt035537
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt046000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt06264
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0849691
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0811338
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt027011
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt059100
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt03353
IRS990ScheduleD/EquipmentGrp/DepreciationAmt017061
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt020414
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt079838
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0659268
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENTS IN MUTUAL FUNDS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt014063
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ENDOWMENT FUNDS ARE TO BE UTILIZED FOR THE CARE, MAINTENANCE, EMBELLISHMENT AND FUTURE OPERATIONS OF THE CEMETERY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1UNCERTAIN TAX POSITIONS DISCLOSURE PER AUDITED FINANCIAL STATEMENTS: WHEN TAX RETURNS ARE FILED, IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD BE ULTIMATELY SUSTAINED. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. AS OF DECEMBER 31, 2013, THE CEMETERY HAD NO UNRECOGNIZED TAX BENEFITS, AND THE CEMETERY HAD NO POSITIONS WHICH, IN THE OPINION OF MANAGEMENT, WOULD BE REVERSED IF CHALLENGED BY A TAXING AUTHORITY. THE CEMETERYS EVALUATION OF TAX POSITIONS WAS PERFORMED FOR THOSE TAX YEARS WHICH REMAIN OPEN TO AUDIT.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03353
IRS990ScheduleD/TotalBookValueSecuritiesAmt0659268
IRS990ScheduleD/TotalExpensesPerForm990Amt079838
IRS990ScheduleD/TotalRevenuePerForm990Amt014063
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt014063
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt079838
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD REVIEWS THE DRAFT FORM 990 AND APPROVES IT BEFORE FINAL SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH BOARD MEMBER IS REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT AND AGREES TO DISCLOSE ANY AND ALL CONFLICTS OF INTEREST TO THE FULL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S BOARD REVIEWS AND APPROVES COMPENSATION OF KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S 990 IS AVAILABLE FOR REVIEW ON THE GUIDESTAR WEBSITE, AS WELL AS UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AUDIT OVERSIGHT BY BOARD OF DIRECTORS. THE BOARD OF DIRECTORS ASSUME RESPONSIBILITY FOR THE OVERSIGHT OF THE AUDIT AND FOR THE SELECTION OF THE AUDITOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
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IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0752829
IRS990/TotalAssetsEOYAmt0686380
IRS990/TotalAssetsGrp/BOYAmt0752829
IRS990/TotalAssetsGrp/EOYAmt0686380
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt05709
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt014200
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt065638
IRS990/TotalFunctionalExpensesGrp/TotalAmt079838
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0674
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0674
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0752155
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0686380
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt065638
IRS990/TotalProgramServiceRevenueAmt010889
IRS990/TotalReportableCompFromOrgAmt017000
IRS990/TotalRevenueGrp/ExclusionAmt0-4334
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt012688
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt014063
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0752829
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0686380
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt041606
IRS990/UnrestrictedNetAssetsGrp/EOYAmt045603
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10601 13TH STREET
IRS990/USAddress/City0MANHATTAN BEACH
IRS990/USAddress/State0CA
IRS990/USAddress/ZIPCode090266
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0LELAND C DOLLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOD CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum03105453048
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-06-23
ReturnHeader/Filer/BusinessName/BusinessNameLine10SUNNYSIDE CEMETERY INC
ReturnHeader/Filer/BusinessNameControlTxt0SUNN
ReturnHeader/Filer/EIN0912010375
ReturnHeader/Filer/PhoneNum05625959392
ReturnHeader/Filer/USAddress/AddressLine101095 E WILLOW STREET
ReturnHeader/Filer/USAddress/City0LONG BEACH
ReturnHeader/Filer/USAddress/State0CA

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