Civic Intelligence

River View Cemetery Association of Portland

990 • Fiscal year 2014 • EIN 93-0266190

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 09, 2015

Organization ProfileWWW.RIVERVIEWCEMETERY.ORG

View Organization Page

8421 SW MacadamPortland, OR 97219-3044

(971) 407-3908

Siviq Scores

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

Liabilities / Assets

26th percentile

0.02x

Higher debt load relative to assets than 26% of similar nonprofits.

2014 filings • $25M-$50M nonprofits • Source year 2014

Liabilities / Revenue

39th percentile

0.16x

Higher debt load relative to revenue than 39% of similar nonprofits.

2014 filings • $25M-$50M nonprofits • Source year 2014

Net Margin

86th percentile

45%

Higher net margin than 86% of similar nonprofits.

2014 filings • $25M-$50M nonprofits • Source year 2014

Top Officer Pay

26th percentile

$113,710

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2014 filings • $25M-$50M nonprofits • Source year 2014

Asset Growth

50th percentile

3.6%

Faster asset growth than 50% of similar nonprofits.

2014 filings • $25M-$50M nonprofits • Annualized from 2013 to 2014

Revenue Growth

71st percentile

14%

Faster revenue growth than 71% of similar nonprofits.

2014 filings • $25M-$50M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets26th percentile

Assets

Up

$26,566,701

Up $917,116 (+3.6%) from 2013

Net Assets

Up

$26,108,953

Up $722,358 (+2.8%) from 2013

Liabilities

Up

$457,748

Up $194,758 (+74%) from 2013

Revenue And Expenses
Liabilities / Revenue39th percentileNet Margin86th percentile

Revenue

Up

$2,896,710

Up $358,432 (+14%) from 2013

Expenses

Up

$1,602,851

Up $261,921 (+20%) from 2013

Net Income

Up

$1,293,859

Up $96,511 (+8.1%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth50th percentile

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

$60M$40M$20M$0Assets 2010: $11,008,782Liabilities 2010: $185,689Net Assets 2010: $10,823,0932010Assets 2011: $20,364,071Liabilities 2011: $327,263Net Assets 2011: $20,036,8082011Assets 2012: $22,470,380Liabilities 2012: $442,002Net Assets 2012: $22,028,3782012Assets 2013: $25,649,585Liabilities 2013: $262,990Net Assets 2013: $25,386,5952013Assets 2014: $26,566,701Liabilities 2014: $457,748Net Assets 2014: $26,108,9532014Assets 2015: $26,037,268Liabilities 2015: $513,018Net Assets 2015: $25,524,2502015Assets 2016: $27,287,876Liabilities 2016: $552,623Net Assets 2016: $26,735,2532016Assets 2017: $30,690,148Liabilities 2017: $531,669Net Assets 2017: $30,158,4792017Assets 2018: $28,513,120Liabilities 2018: $189,115Net Assets 2018: $28,324,0052018Assets 2019: $36,881,627Liabilities 2019: $3,851,916Net Assets 2019: $33,029,7112019Assets 2020: $40,307,462Liabilities 2020: $4,417,197Net Assets 2020: $35,890,2652020Assets 2021: $46,544,282Liabilities 2021: $4,775,511Net Assets 2021: $41,768,7712021Assets 2022: $42,333,030Liabilities 2022: $4,775,457Net Assets 2022: $37,557,5732022Assets 2023: $45,849,432Liabilities 2023: $5,819,640Net Assets 2023: $40,029,7922023Assets 2024: $49,879,705Liabilities 2024: $6,520,707Net Assets 2024: $43,358,9982024

Highlighted filing

2014

Assets$26,566,701
Liabilities$457,748
Net Assets$26,108,953
Open 2014 Filing

Operations Trend

Revenue Growth71st percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,433,6352010Expenses 2011: $1,402,6862011Expenses 2012: $1,446,6622012Revenue 2013: $2,538,278Expenses 2013: $1,340,930Net Income 2013: $1,197,3482013Revenue 2014: $2,896,710Expenses 2014: $1,602,851Net Income 2014: $1,293,8592014Revenue 2015: $3,151,483Expenses 2015: $1,567,728Net Income 2015: $1,583,7552015Revenue 2016: $2,435,618Expenses 2016: $1,537,501Net Income 2016: $898,1172016Revenue 2017: $3,391,343Expenses 2017: $1,755,289Net Income 2017: $1,636,0542017Revenue 2018: $3,280,979Expenses 2018: $1,908,812Net Income 2018: $1,372,1672018Revenue 2019: $3,623,420Expenses 2019: $2,281,966Net Income 2019: $1,341,4542019Revenue 2020: $3,039,672Expenses 2020: $2,162,803Net Income 2020: $876,8692020Revenue 2021: $5,064,773Expenses 2021: $2,504,491Net Income 2021: $2,560,2822021Revenue 2022: $3,993,033Expenses 2022: $2,977,245Net Income 2022: $1,015,7882022Revenue 2023: $3,020,953Expenses 2023: $3,254,291Net Income 2023: -$233,3382023Revenue 2024: $4,309,111Expenses 2024: $3,387,872Net Income 2024: $921,2392024

Highlighted filing

2014

Revenue$2,896,710
Expenses$1,602,851
Net Income$1,293,859
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 9, 2015
Return Version
2014v5.0
Gross Receipts
$11,507,940
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$21,967,392$21,723,112▼ $244,280
Land, Buildings, and Equipment, Net$1,884,637$2,525,608▲ $640,971
Savings and Temporary Cash Investments$671,810$1,165,828▲ $494,018
Inventories for Sale or Use$762,200$763,577▲ $1,377
Accounts Receivable$246,876$275,128▲ $28,252
Investments Other Securities$100,000$100,000→ $0
Prepaid Expenses and Deferred Charges$16,570$13,348▼ $3,222
Cash and Non-Interest-Bearing Accounts$100$100→ $0
Total Assets$25,649,585$26,566,701▲ $917,116
Liabilities
Accounts Payable and Accrued Expenses$262,990$457,748▲ $194,758
Total Liabilities$262,990$457,748▲ $194,758
Net Assets / Fund Balance
Unrestricted Net Assets$25,386,595$26,108,953▲ $722,358
Total Net Assets Fund Balance$25,386,595$26,108,953▲ $722,358
Total Liabilities and Net Assets / Fund Balance$25,649,585$26,566,701▲ $917,116

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$963,468$1,148,682$2,112,150
Leasehold Improvements$511,333$592,062$1,103,395
Equipment$375,171$548,847$924,018
Land$461,050-$461,050
Other Land Buildings$214,586$129,706$344,292

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$8,768,791-▲ $488,812$214,860$8,977,736
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
Compensation and Service Providers
Top Officer Pay26th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David NobleExecutive DirectorFT$105,000$8,710$113,710

Board Members and Trustees

NameTitle
Marilyn LoyPresident
John H HermanVice President
Bill FailingBoard Member
Charles BishopBoard Member
James HoltzBoard Member
Michael C MccaslinBoard Member
Richard CaldwellBoard Member
Steven ChownBoard Member
Thomas D WoodworthBoard Member
Waldemar SetonBoard Member
Frederic DelbrueckSecretary
Harris S MatarazzoSecretary
William H StevensTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$700
Program Service Revenue
$0
Investment Income
$1,499,535
Other Revenue
$1,396,475
All Other Contributions
$700
Change in Net Assets
$1,293,859

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,896,710
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-405,740
Total Revenue per Audited Statements
$2,490,970
Total Revenue per Form 990
$2,896,710
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,070,401
Other Expenses$418,740
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons---$827,434
Other Employee Benefits---$134,497
Benefits to Members---$113,710
Payroll Taxes---$94,801
Depreciation Depletion---$89,578
Fees for Services Other---$26,952
Advertising---$24,589
Insurance---$22,094
Office Expenses---$16,080
Pension Plan Contributions---$13,669
Travel---$10,304
Other Expenses---$8,621
All Other Expenses---$8,426
Total Functional Expenses$0$0$0$1,602,851

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,654,990
Expenses per Audited Statements$1,602,851
Total Expenses per Form 990$1,602,851
Expenses Not Reported on Form 990$52,139
Expenses Not Reported on Financial Statements$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
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, Part VI, Section A, Line 6

“Property owners are considered members of the association.”

Form 990, Part VI, Section A, Line 7A

“Members elect the governing board at annual membership meeting.”

Form 990, Part VI, Section A, Line 8B

“Committees don't have the authority to act on behalf of the governing body.”

Form 990, Part VI, Section B, Line 11

“The organization's 990 will be provided to the executive director, board president, board treasurer, and the organization's bookkeeper for review, before it is filed.”

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

“All board members sign a conflict of interest questionnaire and statement upon becoming a board member and are reminded annually of the need to report any conflicts of interest immediately if one should arise.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
The River View Cemetery Association
EIN
93-0266190
Phone
9714073908
Address
8421 SW MACADAM, PORTLAND, OR 97219-3044

Signing Officer

Name
David E Noble
Title
Executive Director
Phone
9714073908
Signed
2015-06-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David E Noble
Formed
1882
Legal Domicile
Or
Voting Board Members
13
Independent Board Members
13
Employees
29
Volunteers
13

Preparer

Firm
Hoffman Stewart & Schmidt Pc
Address
4900 MEADOWS ROAD STE 200, LAKE OSWEGO, OR 97035-3295
Preparer
Todd D Massinger
Phone
5032205900
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Net decrease in pension assets and benefit obligations -113,622.”

FORM 990, PART XII, LINE 2C:

“There has been no change in the process from the prior year regarding the oversight of the organization's financial statements or the selection process of the independent accountants.”

Financial Statement Notes

PART V, LINE 4:

“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.”

PART X, LINE 2:

“Management does not believe the association has any tax positions that do not meet the more likely than not criteria.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSES 52,139.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSES 52,139.”

Raw XML AppendixShowing 400 of 515 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0262990
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0457748
IRS990/AccountsReceivableGrp/BOYAmt0246876
IRS990/AccountsReceivableGrp/EOYAmt0275128
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0CEMETERY OPERATIONS
IRS990/AdvertisingGrp/TotalAmt024589
IRS990/AllOtherContributionsAmt0700
IRS990/AllOtherExpensesGrp/TotalAmt08426
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BenefitsToMembersGrp/TotalAmt0113710
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0DAVID E NOBLE
IRS990/BooksInCareOfDetail/PhoneNum09714073908
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt08421 SW MACADAM
IRS990/BooksInCareOfDetail/USAddress/CityNm0PORTLAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0972193044
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0100
IRS990/CashNonInterestBearingGrp/EOYAmt0100
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompDisqualPersonsGrp/TotalAmt0827434
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CostOfGoodsSoldAmt0364793
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt0113710
IRS990/CYContributionsGrantsAmt0700
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01499535
IRS990/CYOtherExpensesAmt0418740
IRS990/CYOtherRevenueAmt01396475
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt01293859
IRS990/CYSalariesCompEmpBnftPaidAmt01070401
IRS990/CYTotalExpensesAmt01602851
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02896710
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt089578
IRS990/Desc0THE ORGANIZATION SELLS AND MAINTAINS IN PERPETUITY LOTS, CRYPTS AND NICHES, AND SELLS OTHER CEMETERY SERVICES TO CUSTOMERS IN THE PORTLAND METROPOLITAN AREA.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt029
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesOtherGrp/TotalAmt026952
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1340.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt138710
IRS990/Form990PartVIISectionAGrp/PersonNm0JOHN H HERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm1JAMES HOLTZ
IRS990/Form990PartVIISectionAGrp/PersonNm2STEVEN CHOWN
IRS990/Form990PartVIISectionAGrp/PersonNm3HARRIS S MATARAZZO
IRS990/Form990PartVIISectionAGrp/PersonNm4WILLIAM H STEVENS
IRS990/Form990PartVIISectionAGrp/PersonNm5MICHAEL C MCCASLIN
IRS990/Form990PartVIISectionAGrp/PersonNm6MARILYN LOY
IRS990/Form990PartVIISectionAGrp/PersonNm7WALDEMAR SETON
IRS990/Form990PartVIISectionAGrp/PersonNm8FREDERIC DELBRUECK
IRS990/Form990PartVIISectionAGrp/PersonNm9THOMAS D WOODWORTH
IRS990/Form990PartVIISectionAGrp/PersonNm10CHARLES BISHOP
IRS990/Form990PartVIISectionAGrp/PersonNm11RICHARD CALDWELL
IRS990/Form990PartVIISectionAGrp/PersonNm12BILL FAILING
IRS990/Form990PartVIISectionAGrp/PersonNm13DAVID NOBLE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt13105000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt13EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01882
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt0-9496
IRS990/GainOrLossGrp/SecuritiesAmt01005677
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt09190479
IRS990/GrossReceiptsAmt011507940
IRS990/GrossRentsGrp/RealAmt075286
IRS990/GrossSalesOfInventoryAmt01667810
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/TotalAmt022094
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0762200
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0763577
IRS990/InvestmentIncomeGrp/ExclusionAmt0503354
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0503354
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0100000
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0100000
IRS990/InvestmentsPubTradedSecGrp/BOYAmt021967392
IRS990/InvestmentsPubTradedSecGrp/EOYAmt021723112
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02419297
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01884637
IRS990/LandBldgEquipBasisNetGrp/EOYAmt02525608
IRS990/LandBldgEquipCostOrOtherBssAmt04944905
IRS990/LegalDomicileStateCd0OR
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt09496
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt08184802
IRS990/LessRentalExpensesGrp/RealAmt052139
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE ORGANIZATION SELLS AND MAINTAINS IN PERPETUITY LOTS, CRYPTS AND NICHES, AND SELLS OTHER CEMETERY SERVICES TO CUSTOMERS IN THE PORTLAND METROPOLITAN AREA.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt025386595
IRS990/NetAssetsOrFundBalancesEOYAmt026108953
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt01005677
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-9496
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0996181
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01303017
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt01303017
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt023147
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt023147
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-457879
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt016080
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-113622
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0134497
IRS990/OtherExpensesGrp/Desc0UTILITIES AND FUEL
IRS990/OtherExpensesGrp/Desc1GROUNDSKEEPING AND MAIN
IRS990/OtherExpensesGrp/Desc2OTHER
IRS990/OtherExpensesGrp/Desc3SECURITY
IRS990/OtherExpensesGrp/TotalAmt098386
IRS990/OtherExpensesGrp/TotalAmt173493
IRS990/OtherExpensesGrp/TotalAmt240217
IRS990/OtherExpensesGrp/TotalAmt38621
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0ADMINISTRATIVE SERVICES
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt069936
IRS990/OtherRevenueMiscGrp/ExclusionAmt1375
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt069936
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1375
IRS990/OtherRevenueTotalAmt070311
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt094801
IRS990/PensionPlanContributionsGrp/TotalAmt013669
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt016570
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt013348
IRS990/PrincipalOfficerNm0DAVID E NOBLE
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02851
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01125354
IRS990/PYOtherExpensesAmt0439685
IRS990/PYOtherRevenueAmt01410073
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt01197348
IRS990/PYSalariesCompEmpBnftPaidAmt0901245
IRS990/PYTotalExpensesAmt01340930
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02538278
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt01293859
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RentalIncomeOrLossGrp/RealAmt023147
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0671810
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01165828
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/BuildingsGrp/BookValueAmt0963468
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01148682
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02112150
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt065007
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt08768791
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt08977736
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0488812
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0214860
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt060778
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt08049359
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt08768791
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01008620
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0228410
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt058620
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt07466947
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt08049359
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0902417
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0261385
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt059704
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt07830004
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt07466947
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0116359
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0420009
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt057021
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt07498783
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt07830004
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0714080
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0325838
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0375171
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0548847
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0924018
IRS990ScheduleD/ExpensesNotReportedAmt052139
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01602851
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0461050
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0461050
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0511333
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0592062
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01103395
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-457879
IRS990ScheduleD/OtherExpensesIncludedAmt052139
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0214586
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0129706
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0344292
IRS990ScheduleD/OtherRevenueAmt052139
IRS990ScheduleD/RevenueNotReportedAmt0-405740
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02896710
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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/ExplanationTxt1MANAGEMENT DOES NOT BELIEVE THE ASSOCIATION HAS ANY TAX POSITIONS THAT DO NOT MEET THE MORE LIKELY THAN NOT CRITERIA.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2RENTAL EXPENSES 52,139.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3RENTAL EXPENSES 52,139.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02525608
IRS990ScheduleD/TotalExpensesPerForm990Amt01602851
IRS990ScheduleD/TotalRevenuePerForm990Amt02896710
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02490970
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01654990
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROPERTY OWNERS ARE CONSIDERED MEMBERS OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS ELECT THE GOVERNING BOARD AT ANNUAL MEMBERSHIP MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMMITTEES DON'T HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S 990 WILL BE PROVIDED TO THE EXECUTIVE DIRECTOR, BOARD PRESIDENT, BOARD TREASURER, AND THE ORGANIZATION'S BOOKKEEPER FOR REVIEW, BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL BOARD MEMBERS SIGN A CONFLICT OF INTEREST QUESTIONNAIRE AND STATEMENT UPON BECOMING A BOARD MEMBER AND ARE REMINDED ANNUALLY OF THE NEED TO REPORT ANY CONFLICTS OF INTEREST IMMEDIATELY IF ONE SHOULD ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NET DECREASE IN PENSION ASSETS AND BENEFIT OBLIGATIONS -113,622.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THERE HAS BEEN NO CHANGE IN THE PROCESS FROM THE PRIOR YEAR REGARDING THE OVERSIGHT OF THE ORGANIZATION'S FINANCIAL STATEMENTS OR THE SELECTION PROCESS OF THE INDEPENDENT ACCOUNTANTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0RIVER VIEW CEMETERY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0200327833
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0OR
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0FUNERAL HOME SERVICES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0RIVER VIEW CEMETERY FUNERAL HOME INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt0600217
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt0777010

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$26,566,701
Liabilities
$457,748
Net assets
$26,108,953
Revenue
$2,896,710
Expenses
$1,602,851
Net income
$1,293,859
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$49.9$6.52$43.4$4.31$3.39$0.92
2023Detailed filing. Detailed filing data is available for this year.$45.8$5.82$40.0$3.02$3.25$0.23
2022Detailed filing. Detailed filing data is available for this year.$42.3$4.78$37.6$3.99$2.98$1.02
2021Detailed filing. Detailed filing data is available for this year.$46.5$4.78$41.8$5.06$2.50$2.56
2020Detailed filing. Detailed filing data is available for this year.$40.3$4.42$35.9$3.04$2.16$0.88
2019Detailed filing. Detailed filing data is available for this year.$36.9$3.85$33.0$3.62$2.28$1.34
2018Detailed filing. Detailed filing data is available for this year.$28.5$0.19$28.3$3.28$1.91$1.37
2017Detailed filing. Detailed filing data is available for this year.$30.7$0.53$30.2$3.39$1.76$1.64
2016Detailed filing. Detailed filing data is available for this year.$27.3$0.55$26.7$2.44$1.54$0.90
2015Detailed filing. Detailed filing data is available for this year.$26.0$0.51$25.5$3.15$1.57$1.58
2014Detailed filing. Detailed filing data is available for this year.$26.6$0.46$26.1$2.90$1.60$1.29
2013Detailed filing. Detailed filing data is available for this year.$25.6$0.26$25.4$2.54$1.34$1.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$22.5$0.44$22.0$1.45
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.4$0.33$20.0$1.40
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.0$0.19$10.8$1.43