Civic Intelligence

Willamette Memorial Park

990 • Fiscal year 2016 • EIN 93-0213268

Jan 01, 2016 to Dec 31, 2016 • Filed on May 11, 2017

PO Box 585Albany, OR 97321

(541) 926-3831

Siviq Scores

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

Liabilities / Assets

64th percentile

0.00x

Higher debt load relative to assets than 64% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

60th percentile

0.02x

Higher debt load relative to revenue than 60% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Net Margin

54th percentile

15%

Higher net margin than 54% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

86th percentile

$46,971

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 15.3% of source-year revenue.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Asset Growth

57th percentile

2.9%

Faster asset growth than 57% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

80th percentile

31%

Faster revenue growth than 80% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Up

$1,671,110

Up $46,312 (+2.9%) from 2015

Net Assets

Up

$1,665,349

Up $44,941 (+2.8%) from 2015

Liabilities

Up

$5,761

Up $1,371 (+31%) from 2015

Revenue

Up

$306,323

Up $72,548 (+31%) from 2015

Expenses

Down

$261,382

Down $19,104 (-6.8%) from 2015

Net Income

Up

$44,941

Up $91,652 (+196%) from 2015

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,572,364Liabilities 2011: $66,848Net Assets 2011: $1,505,5162011Assets 2012: $1,574,927Liabilities 2012: $16,039Net Assets 2012: $1,558,8882012Assets 2013: $1,664,000Liabilities 2013: $3,024Net Assets 2013: $1,660,9762013Assets 2014: $1,670,715Liabilities 2014: $3,595Net Assets 2014: $1,667,1202014Assets 2015: $1,624,798Liabilities 2015: $4,390Net Assets 2015: $1,620,4082015Assets 2016: $1,671,110Liabilities 2016: $5,761Net Assets 2016: $1,665,3492016Assets 2017: $1,808,824Liabilities 2017: $6,215Net Assets 2017: $1,802,6092017Assets 2018: $1,711,060Liabilities 2018: $5,693Net Assets 2018: $1,705,3672018Assets 2019: $1,851,179Liabilities 2019: $7,340Net Assets 2019: $1,843,8392019Assets 2020: $2,059,030Liabilities 2020: $8,863Net Assets 2020: $2,050,1672020Assets 2021: $2,142,424Liabilities 2021: $5,699Net Assets 2021: $2,136,7252021Assets 2022: $2,085,128Liabilities 2022: $7,853Net Assets 2022: $2,077,2752022Assets 2023: $2,266,760Liabilities 2023: $4,773Net Assets 2023: $2,261,9872023Assets 2024: $2,689,844Liabilities 2024: $4,631Net Assets 2024: $2,685,2132024

Highlighted filing

2016

Assets$1,671,110
Liabilities$5,761
Net Assets$1,665,349

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $236,395Expenses 2011: $256,094Net Income 2011: -$19,6992011Revenue 2012: $301,621Expenses 2012: $248,249Net Income 2012: $53,3722012Revenue 2013: $327,904Expenses 2013: $225,816Net Income 2013: $102,0882013Revenue 2014: $249,014Expenses 2014: $242,869Net Income 2014: $6,1452014Revenue 2015: $233,775Expenses 2015: $280,486Net Income 2015: -$46,7112015Revenue 2016: $306,323Expenses 2016: $261,382Net Income 2016: $44,9412016Revenue 2017: $385,409Expenses 2017: $248,150Net Income 2017: $137,2592017Revenue 2018: $185,028Expenses 2018: $282,266Net Income 2018: -$97,2382018Revenue 2019: $276,928Expenses 2019: $270,593Net Income 2019: $6,3352019Revenue 2020: $387,619Expenses 2020: $295,224Net Income 2020: $92,3952020Revenue 2021: $325,358Expenses 2021: $267,986Net Income 2021: $57,3722021Revenue 2022: $585,700Expenses 2022: $374,462Net Income 2022: $211,2382022Revenue 2023: $446,033Expenses 2023: $389,925Net Income 2023: $56,1082023Revenue 2024: $703,530Expenses 2024: $381,249Net Income 2024: $322,2812024

Highlighted filing

2016

Revenue$306,323
Expenses$261,382
Net Income$44,941
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 11, 2017
Return Version
2016v3.0
Gross Receipts
$440,724
Mission and Program Overview

Mission

ENDOWMENT CARE CEMETARY.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$891,808$917,047▲ $25,239
Savings and Temporary Cash Investments$165,629$191,619▲ $25,990
Land, Buildings, and Equipment, Net$99,498$92,061▼ $7,437
Cash and Non-Interest-Bearing Accounts$13,758$9,415▼ $4,343
Total Assets$1,624,798$1,671,110▲ $46,312
Other Assets Total$454,105$460,968▲ $6,863
Liabilities
Accounts Payable and Accrued Expenses$4,390$5,761▲ $1,371
Total Liabilities$4,390$5,761▲ $1,371
Net Assets / Fund Balance
Permanently Rstr Net Assets$919,262$945,880▲ $26,618
Unrestricted Net Assets$701,146$719,469▲ $18,323
Total Net Assets Fund Balance$1,620,408$1,665,349▲ $44,941
Total Liabilities and Net Assets / Fund Balance$1,624,798$1,671,110▲ $46,312

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$44,017$32,927-
Other Land Buildings$36,276$199,047-
Equipment$11,768$125,890-
Other Assets Org$460,968--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$919,262$11,277▲ $28,171-$945,880
2015$957,193$8,706▼ $33,417-$919,262
2014$942,315$10,673▲ $17,756-$957,193
2013$873,139$11,982▲ $69,484-$942,315
2012$815,986$7,699▲ $61,288-$873,139
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle GoldsmithSecretaryFT$45,611$1,360$46,971

Board Members and Trustees

NameTitle
Del AlexanderChairman
Sue SisselVice Chairman
Cleta GannonTrustee
Dick HubertTrustee
Fred DunmireTrustee
Jackie CrayTrustee
James DufourTrustee
Kent WooldridgeTrustee
Larry SchoenTrustee
Wally OrdemanTrustee
Wayne ChambersTrustee
Jeff SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$10,000
Program Service Revenue
$79,926
Investment Income
$20,843
Other Revenue
$195,554
All Other Contributions
$10,000
Change in Net Assets
$44,941
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$173,052
Other Expenses$88,330
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$104,654--$104,654
Current Officers, Directors, Trustees, and Key Employees$46,971--$46,971
All Other Expenses$33,250--$33,250
Payroll Taxes$18,294--$18,294
Fees for Service Investment Mgmnt Fees$13,455--$13,455
Insurance$11,449--$11,449
Depreciation Depletion$7,434--$7,434
Office Expenses$6,125--$6,125
Other Expenses$3,160--$3,160
Pension Plan Contributions$3,133--$3,133
Fees for Services Accounting$1,625--$1,625
Advertising$1,096--$1,096
Total Functional Expenses$261,382$0$0$261,382
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
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
No
Other officer compensation reviewed
No
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 governing body review Part VI line 11

Treasurer discusses 990 with board at a board meeting.

Conflict of interest policy compliance Part VI line 12C

Annual questionaires to each board member

Governing documents etc available to public Part VI line 19

Can be obtained upon request at place of business.

Filing and Contact Details

Filer

Filer Name
Willamette Memorial Park
EIN
93-0213268
Address
PO BOX 585, ALBANY, OR 97321

Signing Officer

Name
Jeff Smith
Title
Secretary
Phone
5419263831
Signed
2017-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Del Alexander
Formed
1934
Legal Domicile
Or
Voting Board Members
13
Independent Board Members
12
Employees
5

Preparer

Firm
Boehme & Running CPAs LLC
Address
PO Box 1009, Albany, OR 97321
Preparer
Greg Storms
Phone
5419268815
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

ROUNDING.

List of other expenses Part IX line 24E

Other expenses incurred during the year.

Financial Statement Notes

Endowment funds intended uses (Part V, line 4)

Endowment funds to provide income for cemetary perpetual care.

Raw XML AppendixShowing 400 of 453 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/OtherExpensesGrp/Desc2MAUSOLEUM EXPENSE
IRS990/OtherExpensesGrp/Desc3TELEPHONE
IRS990/OtherExpensesGrp/ProgramServicesAmt07683
IRS990/OtherExpensesGrp/ProgramServicesAmt120
IRS990/OtherExpensesGrp/ProgramServicesAmt23033
IRS990/OtherExpensesGrp/ProgramServicesAmt33160
IRS990/OtherExpensesGrp/TotalAmt07683
IRS990/OtherExpensesGrp/TotalAmt120
IRS990/OtherExpensesGrp/TotalAmt23033
IRS990/OtherExpensesGrp/TotalAmt33160
IRS990/OtherRevenueMiscGrp/BusinessCd0812900
IRS990/OtherRevenueMiscGrp/Desc0UNREALIZED GAIN ON INVE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt029603
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt029603
IRS990/OtherRevenueTotalAmt029603
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0104654
IRS990/OtherSalariesAndWagesGrp/TotalAmt0104654
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt018294
IRS990/PayrollTaxesGrp/TotalAmt018294
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03133
IRS990/PensionPlanContributionsGrp/TotalAmt03133
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0919262
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0945880
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DEL ALEXANDER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0812900
IRS990/ProgramServiceRevenueGrp/BusinessCd1812900
IRS990/ProgramServiceRevenueGrp/Desc0SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1OTHER INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt070619
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt19307
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt070619
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt19307
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt010100
IRS990/PYInvestmentIncomeAmt080748
IRS990/PYOtherExpensesAmt0119376
IRS990/PYOtherRevenueAmt042761
IRS990/PYProgramServiceRevenueAmt0100166
IRS990/PYRevenuesLessExpensesAmt0-46711
IRS990/PYSalariesCompEmpBnftPaidAmt0161110
IRS990/PYTotalExpensesAmt0280486
IRS990/PYTotalRevenueAmt0233775
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt044941
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0306323
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0165629
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0191619
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt044017
IRS990ScheduleD/BuildingsGrp/DepreciationAmt032927
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt076944
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt012830
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0919262
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt011277
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0945880
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt028171
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt013220
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0957193
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt08706
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0919262
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-33417
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt013551
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0942315
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt010673
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0957193
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt017756
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt012290
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0873139
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt011982
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0942315
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt069484
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt011834
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0815986
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt07699
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0873139
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt061288
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt011768
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0125890
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0137658
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0460968
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0GRAVES CRYPTS AND NICHES - NET
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt036276
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0199047
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0235323
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ENDOWMENT FUNDS TO PROVIDE INCOME FOR CEMETARY PERPETUAL CARE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Endowment funds intended uses (Part V, line 4)
IRS990ScheduleD/TotalBookValueLandBuildingsAmt092061
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0460968
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TREASURER DISCUSSES 990 WITH BOARD AT A BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUAL QUESTIONAIRES TO EACH BOARD MEMBER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CAN BE OBTAINED UPON REQUEST AT PLACE OF BUSINESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ROUNDING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER EXPENSES INCURRED DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Conflict of interest policy compliance Part VI line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other expenses Part IX line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01624798
IRS990/TotalAssetsEOYAmt01671110
IRS990/TotalAssetsGrp/BOYAmt01624798
IRS990/TotalAssetsGrp/EOYAmt01671110
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt010000
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0261382
IRS990/TotalFunctionalExpensesGrp/TotalAmt0261382
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04390
IRS990/TotalLiabilitiesEOYAmt05761
IRS990/TotalLiabilitiesGrp/BOYAmt04390
IRS990/TotalLiabilitiesGrp/EOYAmt05761
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01620408
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01665349
IRS990/TotalOtherCompensationAmt01360
IRS990/TotalProgramServiceExpensesAmt0261382
IRS990/TotalProgramServiceRevenueAmt079926
IRS990/TotalReportableCompFromOrgAmt045611
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0296323
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0306323

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.69$0.00$2.69$0.70$0.38$0.32
2023Summary only. Only limited summary data is available for this year.$2.27$0.00$2.26$0.45$0.39$0.06
2022Summary only. Only limited summary data is available for this year.$2.09$0.01$2.08$0.59$0.37$0.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$0.01$2.14$0.33$0.27$0.06
2020Summary only. Only limited summary data is available for this year.$2.06$0.01$2.05$0.39$0.30$0.09
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.85$0.01$1.84$0.28$0.27$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.71$0.01$1.71$0.19$0.28$0.10
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.01$1.80$0.39$0.25$0.14
2016Detailed filing. Detailed filing data is available for this year.$1.67$0.01$1.67$0.31$0.26$0.04
2015Summary only. Only limited summary data is available for this year.$1.62$0.00$1.62$0.23$0.28$0.05
2014Summary only. Only limited summary data is available for this year.$1.67$0.00$1.67$0.25$0.24$0.01
2013Summary only. Only limited summary data is available for this year.$1.66$0.00$1.66$0.33$0.23$0.10
2012Summary only. Only limited summary data is available for this year.$1.57$0.02$1.56$0.30$0.25$0.05
2011Summary only. Only limited summary data is available for this year.$1.57$0.07$1.51$0.24$0.26$0.02