Civic Intelligence

Mount Union Cemetery Association

990EZ • Fiscal year 2018 • EIN 93-0433889

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 11, 2019

Organization ProfileN/A
PO Box 1025Philomath, OR 97370

(541) 753-9908

Siviq Scores

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

Liabilities / Assets

71st percentile

0.00x

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

2018 filings • 501(c)13 • <$500k nonprofits • Source year 2018

Liabilities / Revenue

70th percentile

0.00x

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

2018 filings • 501(c)13 • <$500k nonprofits • Source year 2018

Net Margin

95th percentile

79%

Higher net margin than 95% of similar nonprofits.

2018 filings • 501(c)13 • <$500k nonprofits • Source year 2018

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

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

2018 filings • 501(c)13 • <$500k nonprofits • Source year 2018

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2018

Balance Sheet
Liabilities / Assets71st percentile

Assets

$109,483

No earlier filing loaded for comparison.

Net Assets

$109,483

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin95th percentile

Revenue

$27,311

No earlier filing loaded for comparison.

Expenses

$5,724

No earlier filing loaded for comparison.

Net Income

$21,587

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$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

2018

Assets$109,483
Liabilities$0
Net Assets$109,483
Open 2018 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this 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

2018

Revenue$27,311
Expenses$5,724
Net Income$21,587
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 11, 2019
Return Version
2018v3.1
Gross Receipts
$61,623
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 Pay69th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
RICHARD RALEIGHTrustee & Chairman-$0--
WARREN EVANSTrustee & Sexton-$0--
JOYCE WOOLEYTreasurer-$0--
MARK KOEPPETrustee-$0--
ANN BATEMANTrustee-$0--
HOWARD MAGERSTrustee-$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
Joyce Wooley
Title
Treasurer
Phone
5417539908
Signed
2019-11-11
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: 906. Description: pershing llc interest income. Amount: 607. Description: oscu interest income. Amount: 15. Description: edward jones dividends. Amount: 422. Total included on form 990-ez, line 4: 1,950.”

Form 990-ez, Part I, Line 14

“Description: depreciation. Amount: 1,001. Description: other expenses. Amount: 1,292. Total to form 990-ez, line 14: 2,293.”

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

“Description: advertising. Amount: 323. Description: bank fees. Amount: 10. Description: dues & fees. Amount: 600. Description: fuel. Amount: 297. Description: insurance. Amount: 1,292. Description: supplies. Amount: 293. Description: office expense. Amount: 597. Total to form 990-ez, line 16: 3,412.”

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

“Description: unrealized loss on investments. Amount: -1,675.”

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

“Description: investments. Beg. Of year amount: 53,107. End of year amount: 74,767. Description: other depreciable assets. Beg. Of year amount: 1,911. End of year amount: 10,401.”

Raw XML Appendix144 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/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990EZ/BooksInCareOfDetail/PhoneNum05417539908
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1025
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0PHILOMATH
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd097370
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IRS990EZ/LandAndBuildingsGrp/EOYAmt01051
IRS990EZ/MadeLoansToFromOfficersInd00
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IRS990EZ/NetAssetsOrFundBalancesBOYAmt089571
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0109483
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt089571
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0109483
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt52.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0RICHARD RALEIGH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1WARREN EVANS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JOYCE WOOLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MARK KOEPPE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ANN BATEMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5HOWARD MAGERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE & CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRUSTEE & SEXTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TRUSTEE
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
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IRS990EZ/OtherChangesInNetAssetsAmt0-1675
IRS990EZ/OtherExpensesTotalAmt03412
IRS990EZ/PoliticalCampaignActyInd00
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/PrintingPublicationsPostageAmt019
IRS990EZ/ProgramServiceRevenueAmt012200
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IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
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IRS990EZ/SubjectToProxyTaxInd00
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IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt05724
IRS990EZ/TotalRevenueAmt027311
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: PERSHING LLC DIVIDENDS. AMOUNT: 906. DESCRIPTION: PERSHING LLC INTEREST INCOME. AMOUNT: 607. DESCRIPTION: OSCU INTEREST INCOME. AMOUNT: 15. DESCRIPTION: EDWARD JONES DIVIDENDS. AMOUNT: 422. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 1,950.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: DEPRECIATION. AMOUNT: 1,001. DESCRIPTION: OTHER EXPENSES. AMOUNT: 1,292. TOTAL TO FORM 990-EZ, LINE 14: 2,293.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: ADVERTISING. AMOUNT: 323. DESCRIPTION: BANK FEES. AMOUNT: 10. DESCRIPTION: DUES & FEES. AMOUNT: 600. DESCRIPTION: FUEL. AMOUNT: 297. DESCRIPTION: INSURANCE. AMOUNT: 1,292. DESCRIPTION: SUPPLIES. AMOUNT: 293. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 597. TOTAL TO FORM 990-EZ, LINE 16: 3,412.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: UNREALIZED LOSS ON INVESTMENTS. AMOUNT: -1,675.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: INVESTMENTS. BEG. OF YEAR AMOUNT: 53,107. END OF YEAR AMOUNT: 74,767. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 1,911. END OF YEAR AMOUNT: 10,401.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
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.
ReturnHeader/BuildTS02020-01-14 16:20:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOYCE WOOLEY
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ReturnHeader/BusinessOfficerGrp/PhoneNum05417539908
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-11
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ReturnHeader/Filer/EIN0930433889
ReturnHeader/Filer/PhoneNum05417539908
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097370
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ReturnHeader/FilingSecurityInformation/IPDt02019-11-11
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ReturnHeader/FilingSecurityInformation/IPTm012:51:54
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0931233035
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ANDERSON GROUP CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02165 NW PROFESSIONAL DR STE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CORVALLIS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097330
ReturnHeader/PreparerPersonGrp/PhoneNum05417572070
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KRISTEN GOSE CPA
ReturnHeader/ReturnTs02019-11-11T18:39:28-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$109,483
Liabilities
$0
Net assets
$109,483
Revenue
$27,311
Expenses
$5,724
Net income
$21,587
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