Civic Intelligence

River View Cemetery Association of Portland

990 • Fiscal year 2019 • EIN 93-0266190

Jan 01, 2019 to Dec 31, 2019 • Filed on Sep 22, 2020

Organization ProfileWWW.RIVERVIEWCEMETERY.ORG

View Organization Page

8421 SW MacadamPortland, OR 97219-3044

(503) 246-4251

Siviq Scores

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

Liabilities / Assets

45th percentile

0.10x

Higher debt load relative to assets than 45% of similar nonprofits.

2019 filings • $25M-$50M nonprofits • Source year 2019

Liabilities / Revenue

79th percentile

1.06x

Higher debt load relative to revenue than 79% of similar nonprofits.

2019 filings • $25M-$50M nonprofits • Source year 2019

Net Margin

84th percentile

37%

Higher net margin than 84% of similar nonprofits.

2019 filings • $25M-$50M nonprofits • Source year 2019

Top Officer Pay

25th percentile

$108,165

Higher top officer pay than 25% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2019 filings • $25M-$50M nonprofits • Source year 2019

Asset Growth

90th percentile

29%

Faster asset growth than 90% of similar nonprofits.

2019 filings • $25M-$50M nonprofits • Annualized from 2018 to 2019

Revenue Growth

68th percentile

10%

Faster revenue growth than 68% of similar nonprofits.

2019 filings • $25M-$50M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets45th percentile

Assets

Up

$36,881,627

Up $8,368,507 (+29%) from 2018

Net Assets

Up

$33,029,711

Up $4,705,706 (+17%) from 2018

Liabilities

Up

$3,851,916

Up $3,662,801 (+1937%) from 2018

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin84th percentile

Revenue

Up

$3,623,420

Up $342,441 (+10%) from 2018

Expenses

Up

$2,281,966

Up $373,154 (+20%) from 2018

Net Income

Down

$1,341,454

Down $30,713 (-2.2%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth90th 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

2019

Assets$36,881,627
Liabilities$3,851,916
Net Assets$33,029,711
Open 2019 Filing

Operations Trend

Revenue Growth68th 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

2019

Revenue$3,623,420
Expenses$2,281,966
Net Income$1,341,454
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Sep 22, 2020
Return Version
2019v5.1
Gross Receipts
$9,791,764
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$23,046,629$30,834,187▲ $7,787,558
Land, Buildings, and Equipment, Net$3,277,727$3,491,253▲ $213,526
Inventories for Sale or Use$1,592,910$1,628,032▲ $35,122
Savings and Temporary Cash Investments$176,449$344,918▲ $168,469
Accounts Receivable$299,586$287,703▼ $11,883
Investments Other Securities$100,000$100,000→ $0
Prepaid Expenses and Deferred Charges$19,819$8,835▼ $10,984
Total Assets$28,513,120$36,881,627▲ $8,368,507
Other Assets Total$0$186,699▲ $186,699
Liabilities
Deferred Revenue-$3,684,126-
Accounts Payable and Accrued Expenses$189,115$167,790▼ $21,325
Total Liabilities$189,115$3,851,916▲ $3,662,801
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$28,324,005$33,029,711▲ $4,705,706
Total Net Assets Fund Balance$28,324,005$33,029,711▲ $4,705,706
Total Liabilities and Net Assets / Fund Balance$28,513,120$36,881,627▲ $8,368,507

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$904,090$1,653,212$2,557,302
Leasehold Improvements$1,162,658$741,454$1,904,112
Equipment$639,949$535,191$1,175,140
Other Land Buildings$323,506$335,805$659,311
Land$461,050-$461,050

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$9,785,995-▲ $2,188,845$395,035$11,511,817
2018$10,708,727-▼ $450,876$400,002$9,785,995
2017$9,244,662-▲ $1,746,773$219,701$10,708,727
2016$8,739,477-▲ $720,023$149,008$9,244,662
2015$8,977,736-▼ $23,414$149,171$8,739,477
Compensation and Service Providers
Top Officer Pay25th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rachel EssigExecutive DirectorFT$97,906$10,259$108,165

Board Members and Trustees

NameTitle
Thomas D WoodworthImmediate Past-president
William H StevensPresident
Charles BishopVice President
Bill FailingBoard Member
Frederic DelbrueckBoard Member
James HoltzBoard Member
John H HermanBoard Member
Marilyn a LoyBoard Member
Peter AdamsBoard Member
Steven ChownBoard Member
Harris S MatarazzoSecretary
Richard CaldwellTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$1,750,219
Other Revenue
$1,873,201
Change in Net Assets
$1,341,454

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,623,420
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$3,595,947
Total Revenue per Audited Statements
$7,219,367
Total Revenue per Form 990
$3,623,420
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,266,512
Other Expenses$1,015,454
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$803,125
Depreciation Depletion---$212,814
Other Employee Benefits---$183,393
Payroll Taxes---$110,340
Current Officers, Directors, Trustees, and Key Employees---$108,165
Office Expenses---$107,867
All Other Expenses---$78,450
Pension Plan Contributions---$61,489
Fees for Services Other---$54,387
Advertising---$43,644
Fees for Services Accounting---$35,569
Other Expenses---$31,363
Insurance---$28,596
Travel---$15,795
Fees for Services Legal---$10,858
Total Functional Expenses$0$0$0$2,281,966

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,309,468
Expenses per Audited Statements$2,281,966
Total Expenses per Form 990$2,281,966
Expenses Not Reported on Form 990$27,502
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
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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 11B

“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
5032464251
Address
8421 SW MACADAM, PORTLAND, OR 97219-3044

Signing Officer

Name
Richard Caldwell
Title
Executive Director
Phone
5032464251
Signed
2020-09-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rachel Essig
Formed
1882
Legal Domicile
Or
Voting Board Members
12
Independent Board Members
12
Employees
40
Volunteers
12

Preparer

Firm
Hoffman Stewart & Schmidt Pc
Address
3 CENTERPOINTE DRIVE SUITE 300, LAKE OSWEGO, OR 97035-8663
Preparer
Todd D Massinger
Phone
5032205900
Supplemental Narrative

Additional Explanations

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 27,502.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“RENTAL EXPENSES 27,502.”

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.

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IRS990/LessRentalExpensesGrp/RealAmt027502
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/NetAssetsOrFundBalancesBOYAmt028324005
IRS990/NetAssetsOrFundBalancesEOYAmt033029711
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0937167
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0937167
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01640755
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt01640755
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt042378
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt042378
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt03568444
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt028324005
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt033029711
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt0107867
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt0186699
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0183393
IRS990/OtherExpensesGrp/Desc0SALES COMMISSION
IRS990/OtherExpensesGrp/Desc1UTILITIES
IRS990/OtherExpensesGrp/Desc2REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc3LICENSE AND TAXES
IRS990/OtherExpensesGrp/TotalAmt0190726
IRS990/OtherExpensesGrp/TotalAmt1115401
IRS990/OtherExpensesGrp/TotalAmt289984
IRS990/OtherExpensesGrp/TotalAmt331363
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0ADMINISTRATIVE SERVICES
IRS990/OtherRevenueMiscGrp/Desc1OTHER INCOME
IRS990/OtherRevenueMiscGrp/ExclusionAmt0188858
IRS990/OtherRevenueMiscGrp/ExclusionAmt11210
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0188858
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11210
IRS990/OtherRevenueTotalAmt0190068
IRS990/OtherSalariesAndWagesGrp/TotalAmt0803125
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt0110340
IRS990/PensionPlanContributionsGrp/TotalAmt061489
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt019819
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08835
IRS990/PrincipalOfficerNm0RACHEL ESSIG
IRS990/PriorPeriodAdjustmentsAmt0-204192
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01486397
IRS990/PYOtherExpensesAmt0744137
IRS990/PYOtherRevenueAmt01794582
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt01372167
IRS990/PYSalariesCompEmpBnftPaidAmt01164675
IRS990/PYTotalExpensesAmt01908812
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03280979
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt01341454
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RentalIncomeOrLossGrp/RealAmt042378
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0176449
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0344918
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/BuildingsGrp/BookValueAmt0904090
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01653212
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02557302
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt067988
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt09785995
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt011511817
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt02188845
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0395035
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt071854
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt010708727
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt09785995
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-450876
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0400002
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt063007
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt09244662
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt010708727
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01746773
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0219701
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt065830
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt08739477
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt09244662
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0720023
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0149008
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt065674
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt08977736
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt08739477
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-23414
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0149171
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0639949
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0535191
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01175140
IRS990ScheduleD/ExpensesNotReportedAmt027502
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02281966
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0461050
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0461050
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01162658
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0741454
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01904112
IRS990ScheduleD/NetUnrealizedGainsInvstAmt03568445
IRS990ScheduleD/OtherExpensesIncludedAmt027502
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0323506
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0335805
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0659311
IRS990ScheduleD/OtherRevenueAmt027502
IRS990ScheduleD/RevenueNotReportedAmt03595947
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03623420
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 27,502.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3RENTAL EXPENSES 27,502.
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/TotalBookValueLandBuildingsAmt03491253
IRS990ScheduleD/TotalExpensesPerForm990Amt02281966
IRS990ScheduleD/TotalRevenuePerForm990Amt03623420
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07219367
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02309468
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/ExplanationTxt5THERE 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 11B
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 XII, LINE 2C:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd01
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/ShareOfEOYAssetsAmt0680378
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt0858519
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

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$36,881,627
Liabilities
$3,851,916
Net assets
$33,029,711
Revenue
$3,623,420
Expenses
$2,281,966
Net income
$1,341,454
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