Civic Intelligence

Mount Union Cemetery Association

EIN 93-0433889 • 501(c)13 • Philomath, OR

Profile

To possess, own, care for and maintain cemetery grounds in the county of benton, state of oregon, and to purchase, receive, and own from time to time such lands and other property as may be necessary for the purpose and objects hereto, and to sell burial rights in parcels of burial spaces or burial niches to individuals for burying purposes and to do such other things not herein enumerated in accordance with the laws in such case made and provided.

PO Box 1025Philomath, OR 97370

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

76th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

77th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • <$500k nonprofits • Source year 2021

Net Margin

79th percentile

53%

Higher net margin than 79% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2021

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

86th percentile

11%

Faster asset growth than 86% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

64th percentile

16%

Faster revenue growth than 64% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$144,545

Up $14,724 (+11%) from 2020

Liabilities

Flat

$0

Flat from 2020

Net Assets

Up

$144,545

Up $14,724 (+11%) from 2020

Operations
Liabilities / Revenue77th percentileNet Margin79th percentile

Revenue

Up

$22,241

Up $3,111 (+16%) from 2020

Expenses

Up

$10,517

Up $2,081 (+25%) from 2020

Net Income

Up

$11,724

Up $1,030 (+9.6%) from 2020

Trend Graphs

Balance Sheet Trend

Asset Growth86th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2018: $109,483Liabilities 2018: $0Net Assets 2018: $109,4832018Assets 2019: $121,881Liabilities 2019: $0Net Assets 2019: $121,8812019Assets 2020: $129,821Liabilities 2020: $0Net Assets 2020: $129,8212020Assets 2021: $144,545Liabilities 2021: $0Net Assets 2021: $144,5452021

Highlighted filing

2021

Assets$144,545
Liabilities$0
Net Assets$144,545
Open 2021 Filing

Operations Trend

Revenue Growth64th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30K$20K$10K$0Revenue 2018: $27,311Expenses 2018: $5,724Net Income 2018: $21,5872018Revenue 2019: $14,768Expenses 2019: $6,006Net Income 2019: $8,7622019Revenue 2020: $19,130Expenses 2020: $8,436Net Income 2020: $10,6942020Revenue 2021: $22,241Expenses 2021: $10,517Net Income 2021: $11,7242021

Highlighted filing

2021

Revenue$22,241
Expenses$10,517
Net Income$11,724
Open 2021 Filing

Filings

Most recent year

2021 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$144,545
Liabilities
$0
Net assets
$144,545
Revenue
$22,241
Expenses
$10,517
Net income
$11,724
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$1.45$0.00$1.45$0.22$0.11$0.12
2020Detailed filing. Detailed filing data is available for this year.$1.30$0.00$1.30$0.19$0.08$0.11
2019Detailed filing. Detailed filing data is available for this year.$1.22$0.00$1.22$0.15$0.06$0.09
2018Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$0.27$0.06$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Aug 9, 2022
Return Version
2021v4.2
Gross Receipts
$22,241
Mission and Program Overview

Mission

To possess, own, care for and maintain cemetery grounds in the county of benton, state of oregon, and to purchase, receive, and own from time to time such lands and other property as may be necessary for the purpose and objects hereto, and to sell burial rights in parcels of burial spaces or burial niches to individuals for burying purposes and to do such other things not herein enumerated in accordance with the laws in such case made and provided.

Program Services

DescriptionGrantsExpenses
OWNED AND MAINTAINED CEMETERY GROUNDS IN THE COUNTY OF BENTON, STATE OF OREGON.$0$0
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
FRAN MILLERTrustee & Chairperson-$0--
WARREN EVANSTrustee-$0--
JOYCE WOOLEYTreasurer-$0--
MARK KOEPPETrustee-$0--
NANCY NEUMANTrustee-$0--
HAZEL STRATTONSecretary-$0--
JANET CORNELIUSSexton-$0--
Filing and Contact Details

Filer

Filer Name
Mount Union Cemetery Association
EIN
93-0433889
Phone
5417539908
Address
PO BOX 1025, PHILOMATH, OR 97370

Signing Officer

Name
Fran Miller
Title
Chair
Phone
5417539908
Signed
2022-08-09
Discuss with paid preparer
Yes

Preparer

Firm
Anderson Group Cpas LLC
Address
2165 NW PROFESSIONAL DR STE 101, CORVALLIS, OR 97330
Preparer
Kristen Gose CPA
Phone
5417572070
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: pershing llc dividends. Amount: 1,084. Description: oscu interest income. Amount: 12. Total included on form 990-ez, line 4: 1,096.”

Form 990-ez, Part I, Line 14

“Description: depreciation. Amount: 2,374. Description: other expenses. Amount: 5,738. Total to form 990-ez, line 14: 8,112.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: advertising. Amount: 216. Description: fuel. Amount: 119. Description: insurance. Amount: 1,205. Description: supplies. Amount: 458. Description: equipment rental. Amount: 407. Total to form 990-ez, line 16: 2,405.”

Form 990-ez, Part I, Line 20 - Other Changes in Net Assets

“Description: unrealized gain/loss on investments. Amount: 3,000.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: investments. Beg. Of year amount: 85,058. End of year amount: 102,557. Description: other depreciable assets. Beg. Of year amount: 8,937. End of year amount: 21,248.”

Raw XML Appendix145 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6JANET CORNELIUS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE & CHAIRPERSON
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TRUSTEE
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IRS990EZ/PrimaryExemptPurposeTxt0TO POSSESS, OWN, CARE FOR AND MAINTAIN CEMETERY GROUNDS IN THE COUNTY OF BENTON, STATE OF OREGON, AND TO PURCHASE, RECEIVE, AND OWN FROM TIME TO TIME SUCH LANDS AND OTHER PROPERTY AS MAY BE NECESSARY FOR THE PURPOSE AND OBJECTS HERETO, AND TO SELL BURIAL RIGHTS IN PARCELS OF BURIAL SPACES OR BURIAL NICHES TO INDIVIDUALS FOR BURYING PURPOSES AND TO DO SUCH OTHER THINGS NOT HEREIN ENUMERATED IN ACCORDANCE WITH THE LAWS IN SUCH CASE MADE AND PROVIDED.
IRS990EZ/ProgramServiceRevenueAmt016100
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: PERSHING LLC DIVIDENDS. AMOUNT: 1,084. DESCRIPTION: OSCU INTEREST INCOME. AMOUNT: 12. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 1,096.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: DEPRECIATION. AMOUNT: 2,374. DESCRIPTION: OTHER EXPENSES. AMOUNT: 5,738. TOTAL TO FORM 990-EZ, LINE 14: 8,112.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: ADVERTISING. AMOUNT: 216. DESCRIPTION: FUEL. AMOUNT: 119. DESCRIPTION: INSURANCE. AMOUNT: 1,205. DESCRIPTION: SUPPLIES. AMOUNT: 458. DESCRIPTION: EQUIPMENT RENTAL. AMOUNT: 407. TOTAL TO FORM 990-EZ, LINE 16: 2,405.
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TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
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ReturnHeader/BuildTS02022-09-23 18:48:47Z
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02165 NW PROFESSIONAL DR STE 101
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ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

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