Civic Intelligence

River View Cemetery Association of Portland

990 • Fiscal year 2015 • EIN 93-0266190

Jan 01, 2015 to Dec 31, 2015 • Filed on Jun 02, 2016

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

27th percentile

0.02x

Higher debt load relative to assets than 27% of similar nonprofits.

2015 filings • $25M-$50M nonprofits • Source year 2015

Liabilities / Revenue

40th percentile

0.16x

Higher debt load relative to revenue than 40% of similar nonprofits.

2015 filings • $25M-$50M nonprofits • Source year 2015

Net Margin

89th percentile

50%

Higher net margin than 89% of similar nonprofits.

2015 filings • $25M-$50M nonprofits • Source year 2015

Top Officer Pay

27th percentile

$117,337

Higher top officer pay than 27% of similar nonprofits.

Top officer pay equals 3.7% of source-year revenue.

2015 filings • $25M-$50M nonprofits • Source year 2015

Asset Growth

30th percentile

-2.0%

Faster asset growth than 30% of similar nonprofits.

2015 filings • $25M-$50M nonprofits • Annualized from 2014 to 2015

Revenue Growth

66th percentile

8.8%

Faster revenue growth than 66% of similar nonprofits.

2015 filings • $25M-$50M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets27th percentile

Assets

Down

$26,037,268

Down $529,433 (-2.0%) from 2014

Net Assets

Down

$25,524,250

Down $584,703 (-2.2%) from 2014

Liabilities

Up

$513,018

Up $55,270 (+12%) from 2014

Revenue And Expenses
Liabilities / Revenue40th percentileNet Margin89th percentile

Revenue

Up

$3,151,483

Up $254,773 (+8.8%) from 2014

Expenses

Down

$1,567,728

Down $35,123 (-2.2%) from 2014

Net Income

Up

$1,583,755

Up $289,896 (+22%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth30th 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

2015

Assets$26,037,268
Liabilities$513,018
Net Assets$25,524,250
Open 2015 Filing

Operations Trend

Revenue Growth66th 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

2015

Revenue$3,151,483
Expenses$1,567,728
Net Income$1,583,755
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Jun 2, 2016
Return Version
2015v2.1
Gross Receipts
$4,600,581
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$21,723,112$21,249,642▼ $473,470
Land, Buildings, and Equipment, Net$2,525,608$2,752,008▲ $226,400
Savings and Temporary Cash Investments$1,165,828$901,473▼ $264,355
Inventories for Sale or Use$763,577$737,870▼ $25,707
Accounts Receivable$275,128$282,221▲ $7,093
Investments Other Securities$100,000$100,000→ $0
Prepaid Expenses and Deferred Charges$13,348$14,054▲ $706
Cash and Non-Interest-Bearing Accounts$100$0▼ $100
Total Assets$26,566,701$26,037,268▼ $529,433
Liabilities
Accounts Payable and Accrued Expenses$457,748$513,018▲ $55,270
Total Liabilities$457,748$513,018▲ $55,270
Net Assets / Fund Balance
Unrestricted Net Assets$26,108,953$25,524,250▼ $584,703
Total Net Assets Fund Balance$26,108,953$25,524,250▼ $584,703
Total Liabilities and Net Assets / Fund Balance$26,566,701$26,037,268▼ $529,433

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$969,605$1,194,687$2,164,292
Leasehold Improvements$510,935$632,173$1,143,108
Equipment$393,427$564,918$958,345
Other Land Buildings$416,991$129,651$546,642
Land$461,050-$461,050

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$8,977,736-▼ $23,414$149,171$8,739,477
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
Compensation and Service Providers
Top Officer Pay27th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
David NobleExecutive DirectorFT$108,496$8,841$117,337

Board Members and Trustees

NameTitle
Marilyn LoyPresident
John H HermanVice President
Bill FailingBoard Member
Charles BishopBoard Member
Frederic DelbrueckBoard Member
James HoltzBoard Member
Peter AdamsBoard Member
Richard CaldwellBoard Member
Steven ChownBoard Member
Thomas D WoodworthBoard Member
Harris S MatarazzoSecretary
William H StevensTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$650
Program Service Revenue
$0
Investment Income
$1,445,860
Other Revenue
$1,704,973
All Other Contributions
$650
Change in Net Assets
$1,583,755

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,151,483
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-1,864,968
Total Revenue per Audited Statements
$1,286,515
Total Revenue per Form 990
$3,151,483
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,113,998
Other Expenses$453,730
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons---$750,128
Other Employee Benefits---$138,555
Current Officers, Directors, Trustees, and Key Employees---$117,337
Payroll Taxes---$100,775
Depreciation Depletion---$97,290
Fees for Services Other---$45,751
Advertising---$23,668
Insurance---$21,840
Office Expenses---$17,457
Other Expenses---$14,824
All Other Expenses---$9,504
Pension Plan Contributions---$7,203
Travel---$6,986
Total Functional Expenses$0$0$0$1,567,728

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,613,990
Expenses per Audited Statements$1,567,728
Total Expenses per Form 990$1,567,728
Expenses Not Reported on Form 990$46,262
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
Yes
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 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
2016-06-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
David E Noble
Formed
1882
Legal Domicile
Or
Voting Board Members
12
Independent Board Members
12
Employees
35
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 -257,228.”

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 care 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 46,262.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSES 46,262.”

Raw XML AppendixShowing 400 of 506 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/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
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/NetAssetsOrFundBalancesBOYAmt026108953
IRS990/NetAssetsOrFundBalancesEOYAmt025524250
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0963922
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-7470
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0956452
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01585447
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt01585447
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt043554
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt043554
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-1911230
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt017457
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt0-257228
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0138555
IRS990/OtherExpensesGrp/Desc0UTILITIES AND FUEL
IRS990/OtherExpensesGrp/Desc1GROUNDSKEEPING AND MAIN
IRS990/OtherExpensesGrp/Desc2OTHER
IRS990/OtherExpensesGrp/Desc3TAXES
IRS990/OtherExpensesGrp/TotalAmt0100748
IRS990/OtherExpensesGrp/TotalAmt186971
IRS990/OtherExpensesGrp/TotalAmt228691
IRS990/OtherExpensesGrp/TotalAmt314824
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0ADMINISTRATIVE SERVICES
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt071664
IRS990/OtherRevenueMiscGrp/ExclusionAmt14308
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt071664
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt14308
IRS990/OtherRevenueTotalAmt075972
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt0100775
IRS990/PensionPlanContributionsGrp/TotalAmt07203
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt013348
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt014054
IRS990/PrincipalOfficerNm0DAVID E NOBLE
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0113710
IRS990/PYContributionsGrantsAmt0700
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01499535
IRS990/PYOtherExpensesAmt0418740
IRS990/PYOtherRevenueAmt01396475
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt01293859
IRS990/PYSalariesCompEmpBnftPaidAmt01070401
IRS990/PYTotalExpensesAmt01602851
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02896710
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt01583755
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RentalIncomeOrLossGrp/RealAmt043554
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01165828
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0901473
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/BuildingsGrp/BookValueAmt0969605
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01194687
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02164292
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt065674
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt08977736
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt08739477
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-23414
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0149171
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt065007
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt08768791
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt08977736
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0488812
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0214860
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt060778
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt08049359
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt08768791
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01008620
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0228410
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt058620
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt07466947
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt08049359
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0902417
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0261385
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt059704
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt07830004
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt07466947
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0116359
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0420009
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0393427
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0564918
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0958345
IRS990ScheduleD/ExpensesNotReportedAmt046262
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01567728
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0461050
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0461050
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0510935
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0632173
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01143108
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-1911230
IRS990ScheduleD/OtherExpensesIncludedAmt046262
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0416991
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0129651
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0546642
IRS990ScheduleD/OtherRevenueAmt046262
IRS990ScheduleD/RevenueNotReportedAmt0-1864968
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03151483
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 CARE 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 46,262.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3RENTAL EXPENSES 46,262.
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/TotalBookValueLandBuildingsAmt02752008
IRS990ScheduleD/TotalExpensesPerForm990Amt01567728
IRS990ScheduleD/TotalRevenuePerForm990Amt03151483
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01286515
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01613990
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/ExplanationTxt2THE 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/ExplanationTxt3ALL 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/ExplanationTxt4AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NET DECREASE IN PENSION ASSETS AND BENEFIT OBLIGATIONS -257,228.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THERE 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 B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 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/ShareOfEOYAssetsAmt0600982
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt0860795
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt08421 SW MACADAM AVE
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0PORTLAND
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0OR
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd0972193044
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0RIVER VIEW CEMETERY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0RIVER VIEW CEMETERY MERCHANDISE AND SERVICES TRUST
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0527320419
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501 (C) (13)

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$26,037,268
Liabilities
$513,018
Net assets
$25,524,250
Revenue
$3,151,483
Expenses
$1,567,728
Net income
$1,583,755
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
Peer Organizations

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