Civic Intelligence

Willamette Memorial Park

990 • Fiscal year 2017 • EIN 93-0213268

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

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

65th percentile

0.00x

Higher debt load relative to assets than 65% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

59th percentile

0.02x

Higher debt load relative to revenue than 59% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Net Margin

67th percentile

36%

Higher net margin than 67% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

87th percentile

$49,863

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 12.9% of source-year revenue.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2017

Asset Growth

73rd percentile

8.2%

Faster asset growth than 73% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

66th percentile

26%

Faster revenue growth than 66% of similar nonprofits.

2017 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,808,824

Up $137,714 (+8.2%) from 2016

Net Assets

Up

$1,802,609

Up $137,260 (+8.2%) from 2016

Liabilities

Up

$6,215

Up $454 (+7.9%) from 2016

Revenue

Up

$385,409

Up $79,086 (+26%) from 2016

Expenses

Down

$248,150

Down $13,232 (-5.1%) from 2016

Net Income

Up

$137,259

Up $92,318 (+205%) from 2016

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

2017

Assets$1,808,824
Liabilities$6,215
Net Assets$1,802,609

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

2017

Revenue$385,409
Expenses$248,150
Net Income$137,259
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.2
Gross Receipts
$1,337,784
Mission and Program Overview

Mission

ENDOWMENT CARE CEMETARY.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$917,047$1,096,156▲ $179,109
Savings and Temporary Cash Investments$191,619$142,437▼ $49,182
Land, Buildings, and Equipment, Net$92,061$107,113▲ $15,052
Cash and Non-Interest-Bearing Accounts$9,415$15,463▲ $6,048
Total Assets$1,671,110$1,808,824▲ $137,714
Other Assets Total$460,968$447,655▼ $13,313
Liabilities
Accounts Payable and Accrued Expenses$5,761$6,215▲ $454
Total Liabilities$5,761$6,215▲ $454
Net Assets / Fund Balance
Permanently Rstr Net Assets$945,880$1,056,923▲ $111,043
Unrestricted Net Assets$719,469$745,686▲ $26,217
Total Net Assets Fund Balance$1,665,349$1,802,609▲ $137,260
Total Liabilities and Net Assets / Fund Balance$1,671,110$1,808,824▲ $137,714

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$107,113$364,697-
Other Assets Org$1,497--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$945,880$9,919▲ $112,824-$1,056,923
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michelle GoldsmithSecretaryFT$45,063$4,800$49,863

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$20,000
Program Service Revenue
$76,461
Investment Income
$122,354
Other Revenue
$166,594
All Other Contributions
$20,000
Change in Net Assets
$137,259
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$169,926
Other Expenses$78,224
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$103,593--$103,593
Current Officers, Directors, Trustees, and Key Employees$46,425--$46,425
All Other Expenses$23,218--$23,218
Payroll Taxes$17,054--$17,054
Fees for Service Investment Mgmnt Fees$12,422--$12,422
Insurance$10,737--$10,737
Depreciation Depletion$6,834--$6,834
Office Expenses$4,864--$4,864
Other Expenses$3,997--$3,997
Pension Plan Contributions$2,854--$2,854
Fees for Services Accounting$2,038--$2,038
Advertising$1,192--$1,192
Total Functional Expenses$248,150$0$0$248,150
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
Treasurer
Phone
5419263831
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Del Alexander
Formed
1934
Legal Domicile
Or
Voting Board Members
12
Independent Board Members
12
Employees
4

Preparer

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

Additional Explanations

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

Part xi line 9 - rounding

List of other expenses Part IX line 24E

Other cemetary operating expenses incurred during the year. See detail schedule.

Raw XML AppendixShowing 400 of 446 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/TotalAmt11684
IRS990/OtherExpensesGrp/TotalAmt25149
IRS990/OtherExpensesGrp/TotalAmt33997
IRS990/OtherRevenueMiscGrp/BusinessCd0812900
IRS990/OtherRevenueMiscGrp/Desc0INVESTMENT UNREAL GAIN
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt021653
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt021653
IRS990/OtherRevenueTotalAmt021653
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0103593
IRS990/OtherSalariesAndWagesGrp/TotalAmt0103593
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt017054
IRS990/PayrollTaxesGrp/TotalAmt017054
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt02854
IRS990/PensionPlanContributionsGrp/TotalAmt02854
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0945880
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt01056923
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DEL ALEXANDER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0812900
IRS990/ProgramServiceRevenueGrp/BusinessCd1812900
IRS990/ProgramServiceRevenueGrp/Desc0SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1OTHER INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt073500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12961
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt073500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt12961
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt010000
IRS990/PYInvestmentIncomeAmt020843
IRS990/PYOtherExpensesAmt088330
IRS990/PYOtherRevenueAmt0195554
IRS990/PYProgramServiceRevenueAmt079926
IRS990/PYRevenuesLessExpensesAmt044941
IRS990/PYSalariesCompEmpBnftPaidAmt0173052
IRS990/PYTotalExpensesAmt0261382
IRS990/PYTotalRevenueAmt0306323
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0137259
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0500
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0385409
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0191619
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0142437
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt011700
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0945880
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt09919
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01056923
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0112824
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt012830
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0919262
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt011277
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0945880
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt028171
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt013220
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0957193
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt08706
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0919262
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-33417
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt013551
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0942315
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt010673
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0957193
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt017756
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt012290
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0873139
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt011982
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0942315
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt069484
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0446158
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11497
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0GRAVES CRYPTS AND NICHES - NET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DUE FROM KEY TRUST
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0107113
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0364697
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt0471810
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0107113
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0447655
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/ExplanationTxt3PART XI LINE 9 - ROUNDING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4OTHER CEMETARY OPERATING EXPENSES INCURRED DURING THE YEAR. SEE DETAIL SCHEDULE.
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/TotalAssetsBOYAmt01671110
IRS990/TotalAssetsEOYAmt01808824
IRS990/TotalAssetsGrp/BOYAmt01671110
IRS990/TotalAssetsGrp/EOYAmt01808824
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt020000
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0248150
IRS990/TotalFunctionalExpensesGrp/TotalAmt0248150
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05761
IRS990/TotalLiabilitiesEOYAmt06215
IRS990/TotalLiabilitiesGrp/BOYAmt05761
IRS990/TotalLiabilitiesGrp/EOYAmt06215
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01665349
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01802609
IRS990/TotalOtherCompensationAmt04800
IRS990/TotalProgramServiceExpensesAmt0248150
IRS990/TotalProgramServiceRevenueAmt076461
IRS990/TotalReportableCompFromOrgAmt045063
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0365409
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0385409
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01671110
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01808824
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false

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
2017Detailed filing. Detailed filing data is available for this year.$1.81$0.01$1.80$0.39$0.25$0.14
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2017 filings • 501(c)13 • $1M-$5M nonprofits