Liabilities / Assets
23rd percentile
Higher debt load relative to assets than 23% of similar nonprofits.
990 • Fiscal year 2013 • EIN 93-0266190
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
23rd percentile
Higher debt load relative to assets than 23% of similar nonprofits.
Liabilities / Revenue
35th percentile
Higher debt load relative to revenue than 35% of similar nonprofits.
Net Margin
86th percentile
Higher net margin than 86% of similar nonprofits.
Top Officer Pay
36th percentile
Higher top officer pay than 36% of similar nonprofits.
Top officer pay equals 4.3% of source-year revenue.
Asset Growth
79th percentile
Faster asset growth than 79% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
Up$25,649,585
Up $3,179,205 (+14%) from 2012
Net Assets
Up$25,386,595
Up $3,358,217 (+15%) from 2012
Liabilities
Down$262,990
Down $179,012 (-41%) from 2012
Revenue
$2,538,278
No earlier filing loaded for comparison.
Expenses
Down$1,340,930
Down $105,732 (-7.3%) from 2012
Net Income
$1,197,348
No earlier filing loaded for comparison.
The organization sells and maintains in perpetuity lots, crypts and niches, and sells other cemetery services to customers in the portland metropolitan area.
CEMETERY OPERATIONS
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $18,678,078 | $21,967,392 | ▲ $3,289,314 |
| Land, Buildings, and Equipment, Net | $1,819,025 | $1,884,637 | ▲ $65,612 |
| Inventories for Sale or Use | $747,555 | $762,200 | ▲ $14,645 |
| Savings and Temporary Cash Investments | $660,299 | $671,810 | ▲ $11,511 |
| Accounts Receivable | $448,691 | $246,876 | ▼ $201,815 |
| Investments Other Securities | $100,000 | $100,000 | → $0 |
| Prepaid Expenses and Deferred Charges | $16,632 | $16,570 | ▼ $62 |
| Cash and Non-Interest-Bearing Accounts | $100 | $100 | → $0 |
| Total Assets | $22,470,380 | $25,649,585 | ▲ $3,179,205 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $442,002 | $262,990 | ▼ $179,012 |
| Total Liabilities | $442,002 | $262,990 | ▼ $179,012 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $22,028,378 | $25,386,595 | ▲ $3,358,217 |
| Total Net Assets Fund Balance | $22,028,378 | $25,386,595 | ▲ $3,358,217 |
| Total Liabilities and Net Assets / Fund Balance | $22,470,380 | $25,649,585 | ▲ $3,179,205 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $806,193 | $1,154,734 | $1,960,927 |
| Leasehold Improvements | $521,095 | $551,462 | $1,072,557 |
| Equipment | $365,822 | $553,322 | $919,144 |
| Other Land Buildings | $110,727 | $174,361 | $285,088 |
| Land | $80,800 | - | $80,800 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2013 | $8,049,359 | - | ▲ $1,008,620 | $228,410 | $8,768,791 |
| 2012 | $7,466,947 | - | ▲ $902,417 | $261,385 | $8,049,359 |
| 2011 | $7,830,004 | - | ▲ $116,359 | $420,009 | $7,466,947 |
| 2010 | $7,498,783 | - | ▲ $714,080 | $325,838 | $7,830,004 |
| 2009 | $6,914,617 | - | ▲ $954,039 | $317,386 | $7,498,783 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| David Noble | Executive Director | FT | $100,000 | $9,739 | $109,739 |
| Name | Title |
|---|---|
| Steven Chown | President |
| William H Stevens | Vice President |
| Harris S Matarazzo | Board Member |
| James Holtz | Board Member |
| John H Herman | Board Member |
| Michael C Mccaslin | Board Member |
| Thomas D Woodworth | Board Member |
| Waldemar Seton | Board Member |
| Frederic Delbrueck | Secretary |
| Marilyn Loy | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $901,245 |
| Other Expenses | $439,685 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Comp Disqual Persons | - | - | - | $548,876 |
| Other Employee Benefits | - | - | - | $126,920 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $109,739 |
| Depreciation Depletion | - | - | - | $101,575 |
| Payroll Taxes | - | - | - | $96,749 |
| Fees for Services Other | - | - | - | $40,600 |
| Advertising | - | - | - | $28,408 |
| Insurance | - | - | - | $27,053 |
| Pension Plan Contributions | - | - | - | $18,961 |
| Office Expenses | - | - | - | $16,199 |
| Travel | - | - | - | $9,475 |
| Other Expenses | - | - | - | $6,864 |
| All Other Expenses | - | - | - | $1,263 |
| Total Functional Expenses | $0 | $0 | $0 | $1,340,930 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,380,147 |
| Expenses per Audited Statements | $1,340,930 |
| Total Expenses per Form 990 | $1,340,930 |
| Expenses Not Reported on Form 990 | $39,217 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Property owners are considered members of the association.”
“Members elect the governing board at annual membership meeting.”
“Committees don't have the authority to act on behalf of the governing body.”
“The organization's 990 will be provided to every voting board member and reviewed by the executive director, board treasurer, and the organization's bookkeeper before it is filed.”
“A conflict of interest questionnaire and statement is completed/signed annually by all board members.”
“AVAILABLE UPON REQUEST”
“Net decrease in pension assets and benefit obligations 27,316.”
“There has been no change in the process from the prior year regarding the oversight of the organization's reviewed financial statements or the selection process of the independent accountants that review the financial statements of the organization.”
“The association's endowment consists of one fund that is designated unrestricted, but whose purpose, based on guidelines established by the state of oregon, is for the perpetual cre and embellishment of grounds and roadways, and the maintenance of mausoleums and hilltop memorials.”
“Management does not believe the association has any tax positions that do not meet the more likely than not criteria.”
“RENTAL EXPENSES 39,217.”
“RENTAL EXPENSES 39,217.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 1 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 442002 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 262990 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 448691 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 246876 |
| IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | CEMETERY OPERATIONS |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 28408 |
| IRS990/AllOtherContributionsAmt | 0 | 2851 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1263 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | DAVID E NOBLE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9714073908 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 8421 SW MACADAM |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | PORTLAND |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | OR |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 972193044 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 100 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 100 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 109739 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 548876 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CostOfGoodsSoldAmt | 0 | 371810 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2851 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1125354 |
| IRS990/CYOtherExpensesAmt | 0 | 439685 |
| IRS990/CYOtherRevenueAmt | 0 | 1410073 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 1197348 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 901245 |
| IRS990/CYTotalExpensesAmt | 0 | 1340930 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2538278 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 101575 |
| IRS990/Desc | 0 | THE ORGANIZATION SELLS AND MAINTAINS IN PERPETUITY LOTS, CRYPTS AND NICHES, AND SELLS OTHER CEMETERY SERVICES TO CUSTOMERS IN THE PORTLAND METROPOLITAN AREA. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 30 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 40600 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 9739 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JOHN H HERMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JAMES HOLTZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | STEVEN CHOWN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | HARRIS S MATARAZZO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | WILLIAM H STEVENS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MICHAEL C MCCASLIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MARILYN LOY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | WALDEMAR SETON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | FREDERIC DELBRUECK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | THOMAS D WOODWORTH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | DAVID NOBLE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 100000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1882 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 673522 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 7843512 |
| IRS990/GrossReceiptsAmt | 0 | 10119295 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 65657 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 1685538 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 27053 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 747555 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 762200 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 451832 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 451832 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 100000 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 100000 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 18678078 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 21967392 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2433879 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1819025 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1884637 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4318516 |
| IRS990/LegalDomicileStateCd | 0 | OR |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 7169990 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 39217 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE ORGANIZATION SELLS AND MAINTAINS IN PERPETUITY LOTS, CRYPTS AND NICHES, AND SELLS OTHER CEMETERY SERVICES TO CUSTOMERS IN THE PORTLAND METROPOLITAN AREA. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 22028378 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 25386595 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 673522 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 673522 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1313728 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 1313728 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 26440 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 26440 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 2133553 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 16199 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 27316 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 126920 |
| IRS990/OtherExpensesGrp/Desc | 0 | UTILITIES AND FUEL |
| IRS990/OtherExpensesGrp/Desc | 1 | GROUNDSKEEPING AND MAIN |
| IRS990/OtherExpensesGrp/Desc | 2 | OTHER |
| IRS990/OtherExpensesGrp/Desc | 3 | SECURITY |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 93878 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 78686 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 35684 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 6864 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | ADMINISTRATIVE SERVICES |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | MISCELLANEOUS INCOME |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 69695 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 1 | 210 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 69695 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 210 |
| IRS990/OtherRevenueTotalAmt | 0 | 69905 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 96749 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 18961 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 16632 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 16570 |
| IRS990/PrincipalOfficerNm | 0 | DAVID E NOBLE |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1230 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 861300 |
| IRS990/PYOtherExpensesAmt | 0 | 411893 |
| IRS990/PYOtherRevenueAmt | 0 | 1276373 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 692241 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1034769 |
| IRS990/PYTotalExpensesAmt | 0 | 1446662 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2138903 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 1197348 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 26440 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 660299 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 671810 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 1.00000 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 806193 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 1154734 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1960927 |
| IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 60778 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 8049359 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 8768791 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 1008620 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 228410 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 58620 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 7466947 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 8049359 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 902417 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 261385 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 59704 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 7830004 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 7466947 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 116359 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 420009 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 57021 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 7498783 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 7830004 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 714080 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 325838 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 52487 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 6914617 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 7498783 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 954039 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 317386 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 365822 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 553322 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 919144 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 39217 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1340930 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 80800 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 80800 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 521095 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 551462 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 1072557 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 2133553 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 39217 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 110727 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 174361 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 285088 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 39217 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 2172770 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2538278 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION'S ENDOWMENT CONSISTS OF ONE FUND THAT IS DESIGNATED UNRESTRICTED, BUT WHOSE PURPOSE, BASED ON GUIDELINES ESTABLISHED BY THE STATE OF OREGON, IS FOR THE PERPETUAL CRE AND EMBELLISHMENT OF GROUNDS AND ROADWAYS, AND THE MAINTENANCE OF MAUSOLEUMS AND HILLTOP MEMORIALS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | MANAGEMENT DOES NOT BELIEVE THE ASSOCIATION HAS ANY TAX POSITIONS THAT DO NOT MEET THE MORE LIKELY THAN NOT CRITERIA. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | RENTAL EXPENSES 39,217. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | RENTAL EXPENSES 39,217. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART V, LINE 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1884637 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1340930 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2538278 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 4711048 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1380147 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PROPERTY OWNERS ARE CONSIDERED MEMBERS OF THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MEMBERS ELECT THE GOVERNING BOARD AT ANNUAL MEMBERSHIP MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | COMMITTEES DON'T HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION'S 990 WILL BE PROVIDED TO EVERY VOTING BOARD MEMBER AND REVIEWED BY THE EXECUTIVE DIRECTOR, BOARD TREASURER, AND THE ORGANIZATION'S BOOKKEEPER BEFORE IT IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | A CONFLICT OF INTEREST QUESTIONNAIRE AND STATEMENT IS COMPLETED/SIGNED ANNUALLY BY ALL BOARD MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | AVAILABLE UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | NET DECREASE IN PENSION ASSETS AND BENEFIT OBLIGATIONS 27,316. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THERE HAS BEEN NO CHANGE IN THE PROCESS FROM THE PRIOR YEAR REGARDING THE OVERSIGHT OF THE ORGANIZATION'S REVIEWED FINANCIAL STATEMENTS OR THE SELECTION PROCESS OF THE INDEPENDENT ACCOUNTANTS THAT REVIEW THE FINANCIAL STATEMENTS OF THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XII, LINE 2C: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 0 | 1 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1 | 0 | RIVER VIEW CEMETERY |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 200327833 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | C |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | OR |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct | 0 | 1.00000 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | FUNERAL HOME SERVICES |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1 | 0 | RIVER VIEW CEMETERY FUNERAL HOME INC |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt | 0 | 579359 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt | 0 | 832825 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1 | 0 | 8421 SW MACADAM AVE |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/City | 0 | PORTLAND |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/State | 0 | OR |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCode | 0 | 972193044 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 1 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1 | 0 | RIVER VIEW CEMETERY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1 | 0 | RIVER VIEW CEMETERY MERCHANDISE AND SERVICES TRUST |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 527320419 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501 (C) (13) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | OR |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | HOLD PRE-NEED ASSETS IN TRUST FOR THE RIVERVIEW CEMETERY ASSOCIATON |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1 | 0 | 8421 SW MACADAM |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City | 0 | PORTLAND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State | 0 | OR |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode | 0 | 972193044 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 1 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 1 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | 0 |
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Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.