Civic Intelligence

Odd Fellows Cemetery Assoc of Lebanon

990 • Fiscal year 2016 • EIN 93-0347514

Jan 01, 2016 to Dec 31, 2016 • Filed on Jan 30, 2017

Organization ProfileN/A
PO Box 291Lebanon, OR 97355

(541) 451-1114

Siviq Scores

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

Liabilities / Assets

86th percentile

0.03x

Higher debt load relative to assets than 86% of similar nonprofits.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

86th percentile

0.14x

Higher debt load relative to revenue than 86% of similar nonprofits.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2016

Net Margin

35th percentile

-1.6%

Higher net margin than 35% of similar nonprofits.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

60th percentile

$0

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2016

Asset Growth

27th percentile

-1.2%

Faster asset growth than 27% of similar nonprofits.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

71st percentile

17%

Faster revenue growth than 71% of similar nonprofits.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$805,331

Down $9,621 (-1.2%) from 2015

Net Assets

Down

$777,787

Down $10,170 (-1.3%) from 2015

Liabilities

Up

$27,544

Up $549 (+2.0%) from 2015

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin35th percentile

Revenue

Up

$195,310

Up $28,413 (+17%) from 2015

Expenses

Up

$198,349

Up $27,895 (+16%) from 2015

Net Income

Up

-$3,039

Up $518 (+15%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth27th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $851,730Liabilities 2010: $10,289Net Assets 2010: $841,4412010Assets 2011: $850,976Liabilities 2011: $4,659Net Assets 2011: $846,3172011Assets 2012: $845,488Liabilities 2012: $5,912Net Assets 2012: $839,5762012Assets 2013: $814,914Liabilities 2013: $11,527Net Assets 2013: $803,3872013Assets 2014: $804,850Liabilities 2014: $11,914Net Assets 2014: $792,9362014Assets 2015: $814,952Liabilities 2015: $26,995Net Assets 2015: $787,9572015Assets 2016: $805,331Liabilities 2016: $27,544Net Assets 2016: $777,7872016Assets 2017: $848,844Liabilities 2017: $29,792Net Assets 2017: $819,0522017Assets 2018: $817,962Liabilities 2018: $23,154Net Assets 2018: $794,8082018Assets 2019: $822,689Liabilities 2019: $19,074Net Assets 2019: $803,6152019Assets 2020: $857,919Liabilities 2020: $37,355Net Assets 2020: $820,5642020Assets 2021: $2,604,273Liabilities 2021: $76,263Net Assets 2021: $2,528,0102021Assets 2022: $2,546,696Liabilities 2022: $70,699Net Assets 2022: $2,475,9972022Assets 2023: $2,554,071Liabilities 2023: $64,199Net Assets 2023: $2,489,8722023Assets 2024: $2,722,134Liabilities 2024: $64,199Net Assets 2024: $2,657,9352024

Highlighted filing

2016

Assets$805,331
Liabilities$27,544
Net Assets$777,787
Open 2016 Filing

Operations Trend

Revenue Growth71st percentile

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

$400K$300K$200K$100K$0-$100KExpenses 2010: $201,4442010Expenses 2011: $195,1292011Revenue 2012: $156,114Expenses 2012: $173,596Net Income 2012: -$17,4822012Revenue 2013: $173,504Expenses 2013: $190,754Net Income 2013: -$17,2502013Revenue 2014: $150,553Expenses 2014: $170,005Net Income 2014: -$19,4522014Revenue 2015: $166,897Expenses 2015: $170,454Net Income 2015: -$3,5572015Revenue 2016: $195,310Expenses 2016: $198,349Net Income 2016: -$3,0392016Revenue 2017: $206,264Expenses 2017: $164,525Net Income 2017: $41,7392017Revenue 2018: $149,507Expenses 2018: $167,715Net Income 2018: -$18,2082018Revenue 2019: $164,966Expenses 2019: $179,306Net Income 2019: -$14,3402019Revenue 2020: $178,049Expenses 2020: $178,529Net Income 2020: -$4802020Revenue 2021: $203,291Expenses 2021: $185,868Net Income 2021: $17,4232021Revenue 2022: $173,252Expenses 2022: $161,533Net Income 2022: $11,7192022Revenue 2023: $183,734Expenses 2023: $168,978Net Income 2023: $14,7562023Revenue 2024: $344,770Expenses 2024: $176,707Net Income 2024: $168,0632024

Highlighted filing

2016

Revenue$195,310
Expenses$198,349
Net Income-$3,039
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Jan 30, 2017
Return Version
2016v3.0
Gross Receipts
$239,282
Mission and Program Overview

Mission

The association is a perpetual care cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$519,192$475,416▼ $43,776
Land, Buildings, and Equipment, Net$223,470$214,443▼ $9,027
Savings and Temporary Cash Investments$21,393$71,234▲ $49,841
Inventories for Sale or Use$11,025$21,728▲ $10,703
Accounts Receivable$19,046$20,559▲ $1,513
Cash and Non-Interest-Bearing Accounts$20,040$1,165▼ $18,875
Prepaid Expenses and Deferred Charges$786$786→ $0
Total Assets$814,952$805,331▼ $9,621
Liabilities
Accounts Payable and Accrued Expenses$25,967$26,456▲ $489
Other Liabilities$1,028$1,088▲ $60
Total Liabilities$26,995$27,544▲ $549
Net Assets / Fund Balance
Unrestricted Net Assets$787,957$777,787▼ $10,170
Total Net Assets Fund Balance$787,957$777,787▼ $10,170
Total Liabilities and Net Assets / Fund Balance$814,952$805,331▼ $9,621

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$83,523$313,961$397,484
Buildings$85,702$45,241$130,943
Land$45,218-$45,218
Compensation and Service Providers
Top Officer Pay60th percentile

Board Members and Trustees

NameTitle
Rhoda DavisBoard Chair
Charles BennettTrustee
Darrell BeaverTrustee
Lorena StackhouseTrustee
Marian PenningtonTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$93,084
Investment Income
$52,366
Other Revenue
$49,860
Change in Net Assets
$-3,039
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$113,239
Other Expenses$85,110
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$85,210$6,168-$91,378
Fees for Services Other$35,434--$35,434
Occupancy$24,178--$24,178
Other Employee Benefits$12,664$627-$13,291
Depreciation Depletion$9,027--$9,027
Payroll Taxes$8,505$65-$8,570
Fees for Service Investment Mgmnt Fees$8,380--$8,380
Insurance$7,026--$7,026
Interest-$975-$975
Advertising$90--$90
Total Functional Expenses$190,514$7,835$0$198,349
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$1,088
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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, Page 6, Part VI, Line 11B

“Form 990 presented at board meeting prior to filing”

Form 990, Page 6, Part VI, Line 12C

“Management of the organization consistently monitors and enforces compliance with the conflict of interest policy”

Form 990, Page 6, Part VI, Line 19

“Information available upon request, contact info same as listed on page 1 of the information return.”

Filing and Contact Details

Filer

Filer Name
Odd Fellows Cemetery Association of
EIN
93-0347514
Phone
5414511114
Address
PO BOX 291, LEBANON, OR 97355

Signing Officer

Name
Rhoda Davis
Title
Board Chair
Phone
5414511114
Signed
2017-01-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rhoda Davis
Formed
1907
Legal Domicile
Or
Voting Board Members
5
Independent Board Members
5
Employees
4

Preparer

Firm
Accuity LLC
Address
PO BOX 1072, ALBANY, OR 97321-0415
Preparer
Kori Sarrett CPA
Phone
5412235555
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Bank charges 636 0 0 licenses and permits 453 0 0 other expenses 34,345 0 0 total 35,434 0 0”

Form 990, Part XI, Line 9

“Unrealized gains on investments 3,403 unrealized loss on investments -10,534 total -7,131”

Financial Statement Notes

Schedule D, Page 3, Part X

“Part x - fin 48 footnote management evaluates tax positions annually based on the guidance in financial accounting standards board (fasb) accounting standards codification (asc) 740. Fasb asc 740 prescribes a comprehensive model for recognizing, measuring, presenting, and disclosing in the financial statements, tax positions taken or expected to be taken on a tax return, including positions that the association is exempt from income taxes or not subject to income taxes on unrelated business income. The association presently discloses or recognizes income tax positions based on management's estimate of whether it is reasonably possible or probable, respectively, that a liability has been incurred for unrecognized income tax benefits. Information returns for fiscal years ended after 2014 are still open for examination by taxing authorities.”

Raw XML Appendix318 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PART X - FIN 48 FOOTNOTE MANAGEMENT EVALUATES TAX POSITIONS ANNUALLY BASED ON THE GUIDANCE IN FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740. FASB ASC 740 PRESCRIBES A COMPREHENSIVE MODEL FOR RECOGNIZING, MEASURING, PRESENTING, AND DISCLOSING IN THE FINANCIAL STATEMENTS, TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN, INCLUDING POSITIONS THAT THE ASSOCIATION IS EXEMPT FROM INCOME TAXES OR NOT SUBJECT TO INCOME TAXES ON UNRELATED BUSINESS INCOME. THE ASSOCIATION PRESENTLY DISCLOSES OR RECOGNIZES INCOME TAX POSITIONS BASED ON MANAGEMENT'S ESTIMATE OF WHETHER IT IS REASONABLY POSSIBLE OR PROBABLE, RESPECTIVELY, THAT A LIABILITY HAS BEEN INCURRED FOR UNRECOGNIZED INCOME TAX BENEFITS. INFORMATION RETURNS FOR FISCAL YEARS ENDED AFTER 2014 ARE STILL OPEN FOR EXAMINATION BY TAXING AUTHORITIES.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 PRESENTED AT BOARD MEETING PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MANAGEMENT OF THE ORGANIZATION CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2INFORMATION AVAILABLE UPON REQUEST, CONTACT INFO SAME AS LISTED ON PAGE 1 OF THE INFORMATION RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BANK CHARGES 636 0 0 LICENSES AND PERMITS 453 0 0 OTHER EXPENSES 34,345 0 0 TOTAL 35,434 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UNREALIZED GAINS ON INVESTMENTS 3,403 UNREALIZED LOSS ON INVESTMENTS -10,534 TOTAL -7,131
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0814952
IRS990/TotalAssetsEOYAmt0805331
IRS990/TotalAssetsGrp/BOYAmt0814952
IRS990/TotalAssetsGrp/EOYAmt0805331
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt07835
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0190514
IRS990/TotalFunctionalExpensesGrp/TotalAmt0198349
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt026995
IRS990/TotalLiabilitiesEOYAmt027544
IRS990/TotalLiabilitiesGrp/BOYAmt026995
IRS990/TotalLiabilitiesGrp/EOYAmt027544
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0787957
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0777787
IRS990/TotalProgramServiceExpensesAmt0190514
IRS990/TotalProgramServiceRevenueAmt093084
IRS990/TotalRevenueGrp/ExclusionAmt047504
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0147806
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0195310
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0814952
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0805331
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0787957
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0777787
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RHODA DAVIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD CHAIR
ReturnHeader/BusinessOfficerGrp/PhoneNum05414511114
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-01-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ODD FELLOWS CEMETERY ASSOCIATION OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LEBANON
ReturnHeader/Filer/BusinessNameControlTxt0ODDF
ReturnHeader/Filer/EIN0930347514
ReturnHeader/Filer/PhoneNum05414511114
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 291
ReturnHeader/Filer/USAddress/CityNm0LEBANON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097355
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0CDAA69C8E48286D7E8E77F86895B9B0F57C8F28A
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0B74273DAE6F41A389E15DCFEF30DD4BF3EAE85BA
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0454207980
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ACCUITY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1072
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ALBANY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0973210415
ReturnHeader/PreparerPersonGrp/PhoneNum05412235555
ReturnHeader/PreparerPersonGrp/PreparationDt02017-03-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KORI SARRETT CPA
ReturnHeader/ReturnTs02017-04-06T21:22:56+00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$805,331
Liabilities
$27,544
Net assets
$777,787
Revenue
$195,310
Expenses
$198,349
Net income
-$3,039
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.72$0.06$2.66$0.34$0.18$0.17
2023Detailed filing. Detailed filing data is available for this year.$2.55$0.06$2.49$0.18$0.17$0.01
2022Detailed filing. Detailed filing data is available for this year.$2.55$0.07$2.48$0.17$0.16$0.01
2021Detailed filing. Detailed filing data is available for this year.$2.60$0.08$2.53$0.20$0.19$0.02
2020Detailed filing. Detailed filing data is available for this year.$0.86$0.04$0.82$0.18$0.18$0.00
2019Detailed filing. Detailed filing data is available for this year.$0.82$0.02$0.80$0.16$0.18$0.01
2018Summary only. Only limited summary data is available for this year.$0.82$0.02$0.79$0.15$0.17$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.85$0.03$0.82$0.21$0.16$0.04
2016Detailed filing. Detailed filing data is available for this year.$0.81$0.03$0.78$0.20$0.20$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.81$0.03$0.79$0.17$0.17$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.80$0.01$0.79$0.15$0.17$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.81$0.01$0.80$0.17$0.19$0.02
2012Summary only. Only limited summary data is available for this year.$0.85$0.01$0.84$0.16$0.17$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.00$0.85$0.20
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.85$0.01$0.84$0.20