Civic Intelligence

Eugene Masonic Cemetery Association Inc.

990 • Fiscal year 2021 • EIN 93-1151279

Jan 01, 2021 to Dec 31, 2021 • Filed on Apr 25, 2022

PO Box 5934Eugene, OR 97405

(541) 345-5161

Siviq Scores

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

Liabilities / Assets

23rd percentile

0.00x

Higher debt load relative to assets than 23% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

23rd percentile

0.01x

Higher debt load relative to revenue than 23% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

74th percentile

30%

Higher net margin than 74% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

57th percentile

13%

Faster asset growth than 57% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

75th percentile

47%

Faster revenue growth than 75% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,035,596

Up $120,103 (+13%) from 2020

Net Assets

Up

$1,033,157

Up $120,337 (+13%) from 2020

Liabilities

Down

$2,439

Down $234 (-8.8%) from 2020

Revenue

Up

$410,188

Up $131,779 (+47%) from 2020

Expenses

Up

$287,412

Up $122,947 (+75%) from 2020

Net Income

Up

$122,776

Up $8,832 (+7.8%) from 2020

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $465,496Liabilities 2011: $78,9792011Assets 2012: $487,484Liabilities 2012: $79,7552012Assets 2013: $532,163Liabilities 2013: $72,737Net Assets 2013: $459,4262013Assets 2014: $597,830Liabilities 2014: $114,993Net Assets 2014: $482,8372014Assets 2015: $526,964Liabilities 2015: $2,242Net Assets 2015: $524,7222015Assets 2016: $540,933Liabilities 2016: $1,500Net Assets 2016: $539,4332016Assets 2017: $626,765Liabilities 2017: $1,788Net Assets 2017: $624,9772017Assets 2018: $727,534Liabilities 2018: $1,906Net Assets 2018: $725,6282018Assets 2019: $802,380Liabilities 2019: $3,504Net Assets 2019: $798,8762019Assets 2020: $915,493Liabilities 2020: $2,673Net Assets 2020: $912,8202020Assets 2021: $1,035,596Liabilities 2021: $2,439Net Assets 2021: $1,033,1572021Assets 2022: $1,201,116Liabilities 2022: $2,430Net Assets 2022: $1,198,6862022Assets 2023: $1,452,832Liabilities 2023: $8,546Net Assets 2023: $1,444,2862023Assets 2024: $1,576,719Liabilities 2024: $3,586Net Assets 2024: $1,573,1332024

Highlighted filing

2021

Assets$1,035,596
Liabilities$2,439
Net Assets$1,033,157

Operations Trend

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

$600K$400K$200K$0Revenue 2011: $66,753Expenses 2011: $56,197Net Income 2011: $10,5562011Revenue 2012: $83,312Expenses 2012: $67,654Net Income 2012: $15,6582012Revenue 2013: $115,269Expenses 2013: $69,094Net Income 2013: $46,1752013Revenue 2014: $98,366Expenses 2014: $74,955Net Income 2014: $23,4112014Revenue 2015: $130,211Expenses 2015: $88,325Net Income 2015: $41,8862015Revenue 2016: $105,045Expenses 2016: $88,834Net Income 2016: $16,2112016Revenue 2017: $199,147Expenses 2017: $113,603Net Income 2017: $85,5442017Revenue 2018: $223,299Expenses 2018: $122,648Net Income 2018: $100,6512018Revenue 2019: $280,086Expenses 2019: $206,838Net Income 2019: $73,2482019Revenue 2020: $278,409Expenses 2020: $164,465Net Income 2020: $113,9442020Revenue 2021: $410,188Expenses 2021: $287,412Net Income 2021: $122,7762021Revenue 2022: $359,772Expenses 2022: $194,243Net Income 2022: $165,5292022Revenue 2023: $496,226Expenses 2023: $250,626Net Income 2023: $245,6002023Revenue 2024: $341,915Expenses 2024: $213,068Net Income 2024: $128,8472024

Highlighted filing

2021

Revenue$410,188
Expenses$287,412
Net Income$122,776
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Apr 25, 2022
Return Version
2021v4.1
Gross Receipts
$410,188
Mission and Program Overview

Mission

Maintenance, restoration &

Maintenance, restoration & operation of pioneer cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$912,820$1,033,157▲ $120,337
Land, Buildings, and Equipment, Net$455,549$455,549→ $0
Savings and Temporary Cash Investments$459,944$387,620▼ $72,324
Cash and Non-Interest-Bearing Accounts-$192,427-
Total Assets$915,493$1,035,596▲ $120,103
Liabilities
Accounts Payable and Accrued Expenses$2,673$2,439▼ $234
Total Liabilities$2,673$2,439▼ $234
Net Assets / Fund Balance
Total Net Assets Fund Balance$912,820$1,033,157▲ $120,337
Total Liabilities and Net Assets / Fund Balance$915,493$1,035,596▲ $120,103

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$455,549--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Caroline ForellPresident
Sheri PyronVice-president
Alex BrokawBoard Member
Catherine KordeschBoard Member
Charley WrightBoard Member
Don PetingBoard Member
Elizabeth SouthworthBoard Member
Jennifer GellerBoard Member
Roz SlovicBoard Member
Shawn WalkerBoard Member
John BredesenArchivist
Karen SeidelSecretary
HallisTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$147,367
Program Service Revenue
$261,405
Investment Income
$1,416
Other Revenue
$0
All Other Contributions
$147,367
Change in Net Assets
$122,776
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$148,834
Salaries, Compensation, and Employee Benefits$133,897
Professional Fundraising Fees$4,681
Total Fundraising Expense$4,681
Grants and Similar Amounts Paid$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$134,925$0$0$134,925
Other Salaries and Wages$123,370$0$0$123,370
Payroll Taxes$10,527$0$0$10,527
Fees for Services Professional Fundraising--$4,681$4,681
Other Expenses$3,927$0$0$3,927
Office Expenses$3,134$0$0$3,134
Fees for Services Accounting$0$2,780$0$2,780
Insurance$794$0$0$794
Fees for Services Legal$0$484$0$484
Advertising$129$0$0$129
Total Functional Expenses$279,467$3,264$4,681$287,412
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$4,681
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Eugene Masonic Cemetery Association
EIN
93-1151279
Phone
5413455161
Address
PO BOX 5934, EUGENE, OR 97405

Signing Officer

Name
Nfn Hallis
Title
Treasurer
Phone
5413455161
Signed
2022-04-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Hallis
Formed
1994
Legal Domicile
Or
Voting Board Members
12
Independent Board Members
12
Employees
5
Volunteers
12

Preparer

Firm
Bottomline Mark Peterman
Address
1699 OAK ST, EUGENE, OR 97401
Preparer
Eric M Peterman
Phone
5414847394
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Boards members are provided a copy of the tax return per request

Form 990, Part IX, Line 24E

Website 1617. 1617. 0. 0.

Form 990, Part IX, Line 24E

Printing & newsletter 3937. 3937. 0. 0.

Form 990, Part IX, Line 24E

Communications 945. 945. 0. 0.

Form 990, Part IX, Line 24E

Utilities 1470. 1470. 0. 0.

Form 990, Part IX, Line 24E

TRAVEL 322. 322. 0. 0.

Form 990, Part IX, Line 24E

Operating cemetery exp 123960. 123960. 0. 0.

Form 990, Part IX, Line 24E

EVENTS 2068. 2068. 0. 0.

Form 990, Part IX, Line 24E

POSTAGE 239. 239. 0. 0.

Form 990, Part IX, Line 24E

ARCHIVES 72. 72. 0. 0.

Form 990, Part IX, Line 24E

MISC 295. 295. 0. 0.

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IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/ExclusionAmt40
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0160000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13400
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt26746
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3105
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt413400
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt40
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0120233
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt01705
IRS990/PYOtherExpensesAmt047369
IRS990/PYProgramServiceRevenueAmt0156471
IRS990/PYRevenuesLessExpensesAmt0113944
IRS990/PYSalariesCompEmpBnftPaidAmt0113838
IRS990/PYTotalExpensesAmt0164465
IRS990/PYTotalProfFndrsngExpnsAmt03258
IRS990/PYTotalRevenueAmt0278409
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0122776
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0262821
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0912820
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01033157
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0459944
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0387620
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0147367
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0120233
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0116948
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt087462
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt084584
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0556594
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01416
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt01705
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01218
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0372
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0173
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt04884
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0261405
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0156471
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0161920
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0135465
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0114390
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0829651
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01416
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt01705
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01218
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0372
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0173
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt04884
IRS990ScheduleA/InvestmentIncomeCYPct00.00350
IRS990ScheduleA/InvestmentIncomePYPct00.00330
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.99650
IRS990ScheduleA/PublicSupportPY509Pct00.99670
IRS990ScheduleA/PublicSupportTotal509Amt01386245
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0408772
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0276704
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0278868
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0222927
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0198974
IRS990ScheduleA/Total509Grp/TotalAmt01386245
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01391129
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0455549
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt0455549
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0455549
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARDS MEMBERS ARE PROVIDED A COPY OF THE TAX RETURN PER REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WEBSITE 1617. 1617. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PRINTING & NEWSLETTER 3937. 3937. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMMUNICATIONS 945. 945. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UTILITIES 1470. 1470. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5TRAVEL 322. 322. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6OPERATING CEMETERY EXP 123960. 123960. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7EVENTS 2068. 2068. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8POSTAGE 239. 239. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ARCHIVES 72. 72. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10MISC 295. 295. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0915493
IRS990/TotalAssetsEOYAmt01035596
IRS990/TotalAssetsGrp/BOYAmt0915493
IRS990/TotalAssetsGrp/EOYAmt01035596
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0147367
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt04681
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03264
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0279467
IRS990/TotalFunctionalExpensesGrp/TotalAmt0287412
IRS990/TotalGrossUBIAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.58$0.00$1.57$0.34$0.21$0.13
2023Detailed filing. Detailed filing data is available for this year.$1.45$0.01$1.44$0.50$0.25$0.25
2022Detailed filing. Detailed filing data is available for this year.$1.20$0.00$1.20$0.36$0.19$0.17
2021Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.03$0.41$0.29$0.12
2020Detailed filing. Detailed filing data is available for this year.$0.92$0.00$0.91$0.28$0.16$0.11
2019Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.28$0.21$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$0.22$0.12$0.10
2017Detailed filing. Detailed filing data is available for this year.$0.63$0.00$0.62$0.20$0.11$0.09
2016Detailed filing. Detailed filing data is available for this year.$0.54$0.00$0.54$0.11$0.09$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.53$0.00$0.52$0.13$0.09$0.04
2014Detailed filing. Detailed filing data is available for this year.$0.60$0.11$0.48$0.10$0.07$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.53$0.07$0.46$0.12$0.07$0.05
2012Summary only. Only limited summary data is available for this year.$0.49$0.08$0.08$0.07$0.02
2011Summary only. Only limited summary data is available for this year.$0.47$0.08$0.07$0.06$0.01
Peer Organizations

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