Civic Intelligence

Union Cemetary Association of Forest Grove

990 • Fiscal year 2014 • EIN 93-6027641

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 03, 2015

Organization ProfileN/A
PO Box 334Forest Grove, OR 97116

(503) 357-9303

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Higher debt load relative to assets than 56% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

53rd percentile

0.01x

Higher debt load relative to revenue than 53% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Net Margin

47th percentile

19%

Higher net margin than 47% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

74th percentile

$14,600

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 9.3% of source-year revenue.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Asset Growth

47th percentile

2.7%

Faster asset growth than 47% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

73rd percentile

25%

Faster revenue growth than 73% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$1,124,141

Up $29,998 (+2.7%) from 2013

Net Assets

Up

$1,122,403

Up $30,387 (+2.8%) from 2013

Liabilities

Down

$1,738

Down $389 (-18%) from 2013

Revenue And Expenses
Liabilities / Revenue53rd percentileNet Margin47th percentile

Revenue

Up

$156,994

Up $31,835 (+25%) from 2013

Expenses

Down

$126,607

Down $14,109 (-10%) from 2013

Net Income

Up

$30,387

Up $45,944 (+295%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth47th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $1,295,322Liabilities 2010: $450Net Assets 2010: $1,294,8722010Assets 2011: $1,190,780Liabilities 2011: $3,122Net Assets 2011: $1,187,6582011Assets 2012: $1,110,292Liabilities 2012: $2,719Net Assets 2012: $1,107,5732012Assets 2013: $1,094,143Liabilities 2013: $2,127Net Assets 2013: $1,092,0162013Assets 2014: $1,124,141Liabilities 2014: $1,738Net Assets 2014: $1,122,4032014Assets 2015: $1,018,792Liabilities 2015: $1,648Net Assets 2015: $1,017,1442015Assets 2016: $958,574Liabilities 2016: $2,033Net Assets 2016: $956,5412016Assets 2017: $946,258Liabilities 2017: $3,740Net Assets 2017: $942,5182017Assets 2018: $913,202Liabilities 2018: $3,313Net Assets 2018: $909,8892018Assets 2019: $943,901Liabilities 2019: $3,877Net Assets 2019: $940,0242019Assets 2020: $886,157Liabilities 2020: $16,410Net Assets 2020: $869,7472020Assets 2021: $845,488Liabilities 2021: $4,313Net Assets 2021: $841,1752021Assets 2022: $685,049Liabilities 2022: $4,313Net Assets 2022: $680,7362022Assets 2023: $680,393Liabilities 2023: $1,171Net Assets 2023: $679,2222023Assets 2024: $720,727Liabilities 2024: $1,171Net Assets 2024: $719,5562024

Highlighted filing

2014

Assets$1,124,141
Liabilities$1,738
Net Assets$1,122,403
Open 2014 Filing

Operations Trend

Revenue Growth73rd percentile

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

$300K$200K$100K$0-$100K-$200KExpenses 2010: $109,3702010Revenue 2011: $12,205Expenses 2011: $119,419Net Income 2011: -$107,2142011Expenses 2012: $139,1802012Revenue 2013: $125,159Expenses 2013: $140,716Net Income 2013: -$15,5572013Revenue 2014: $156,994Expenses 2014: $126,607Net Income 2014: $30,3872014Revenue 2015: $37,463Expenses 2015: $142,722Net Income 2015: -$105,2592015Revenue 2016: $147,982Expenses 2016: $208,585Net Income 2016: -$60,6032016Revenue 2017: $148,881Expenses 2017: $162,904Net Income 2017: -$14,0232017Revenue 2018: $157,028Expenses 2018: $189,657Net Income 2018: -$32,6292018Revenue 2019: $120,316Expenses 2019: $202,104Net Income 2019: -$81,7882019Revenue 2020: $89,917Expenses 2020: $176,778Net Income 2020: -$86,8612020Revenue 2021: $168,288Expenses 2021: $196,860Net Income 2021: -$28,5722021Revenue 2022: $110,118Expenses 2022: $184,453Net Income 2022: -$74,3352022Revenue 2023: $96,973Expenses 2023: $132,016Net Income 2023: -$35,0432023Revenue 2024: $133,097Expenses 2024: $92,763Net Income 2024: $40,3342024

Highlighted filing

2014

Revenue$156,994
Expenses$126,607
Net Income$30,387
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 3, 2015
Return Version
2014v5.0
Gross Receipts
$413,180
Mission and Program Overview

Mission

Cemetery operations and internment services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$767,547$774,969▲ $7,422
Land, Buildings, and Equipment, Net$320,393$323,913▲ $3,520
Accounts Receivable$3,424$5,069▲ $1,645
Cash and Non-Interest-Bearing Accounts$2,779$1,896▼ $883
Total Assets$1,094,143$1,124,141▲ $29,998
Other Assets Total-$18,294-
Liabilities
Other Liabilities$2,127$1,738▼ $389
Total Liabilities$2,127$1,738▼ $389
Net Assets / Fund Balance
Unrestricted Net Assets$941,339$970,778▲ $29,439
Permanently Rstr Net Assets$100,902$104,229▲ $3,327
Temporarily Rstr Net Assets$49,775$47,396▼ $2,379
Total Net Assets Fund Balance$1,092,016$1,122,403▲ $30,387
Total Liabilities and Net Assets / Fund Balance$1,094,143$1,124,141▲ $29,998

Asset Categories

AssetBook ValueDepreciationBasis
Land$290,316-$290,316
Equipment$33,597$38,249$71,846

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$150,677$3,327▲ $4,779$5,477$151,625
2013$162,850$4,239▼ $10,558$4,329$150,677
2012$150,313$2,450▲ $15,347$3,926$162,850
2011$147,093$3,477▲ $4,801$3,118$150,313
2010$145,567$1,738▲ $693-$147,093
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleBaseTotal
Lisa HolcombSecretary/tr$14,600$14,600
Alyssa BrusserDirector$7,900$7,900

Board Members and Trustees

NameTitle
Robert C NixonPresident
Aaron FryeDirector
Carol CurrieDirector
Lisa NakajimaDirector
Tom EplerDirector
Tom GambleDirector
Richard HolzmeyerVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$100
Program Service Revenue
$87,618
Investment Income
$69,246
Other Revenue
$30
All Other Contributions
$100
Change in Net Assets
$30,387
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$69,251
Other Expenses$57,356
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$39,668--$39,668
Current Officers, Directors, Trustees, and Key Employees$22,500--$22,500
Fees for Services Other$8,391--$8,391
All Other Expenses$7,958--$7,958
Fees for Services Accounting$7,580--$7,580
Payroll Taxes$7,083--$7,083
Depreciation Depletion$6,663--$6,663
Other Expenses$3,917--$3,917
Insurance$2,745--$2,745
Fees for Service Investment Mgmnt Fees$1,681--$1,681
Office Expenses$778--$778
Advertising$751--$751
Total Functional Expenses$126,607$0$0$126,607
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$1,738
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
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
No
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

“Printed copies will be provided the to the board members and reviewed.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Union Cemetery Association
EIN
93-6027641
Phone
5033579303
Address
PO BOX 334, FOREST GROVE, OR 97116
Doing Business As
Mt View Memorial Gardens

Signing Officer

Name
Robert C Nixon
Title
President
Phone
5033579303
Signed
2015-08-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert C Nixon
Formed
1894
Legal Domicile
Or
Voting Board Members
9
Independent Board Members
7
Employees
5
Volunteers
7

Preparer

Firm
Jones & Roth Pc
Address
5635 NE ELAM YOUNG PKWY STE 100, HILLSBORO, OR 97124-6488
Preparer
Dan Mueller
Phone
5036480521
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Majority of the board of directors are volunteers”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“FACILITY CARE.”

Raw XML Appendix382 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/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-10558
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt04329
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt01334
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0150313
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt02450
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0162850
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt015347
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt03926
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt01940
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0147093
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt03477
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0150313
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt04801
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt03118
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt0905
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0145567
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt01738
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0147093
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0693
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt033597
IRS990ScheduleD/EquipmentGrp/DepreciationAmt038249
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt071846
IRS990ScheduleD/LandGrp/BookValueAmt0290316
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0290316
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01738
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.68740
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FACILITY CARE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.31260
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0323913
IRS990ScheduleD/TotalLiabilityAmt01738
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MAJORITY OF THE BOARD OF DIRECTORS ARE VOLUNTEERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PRINTED COPIES WILL BE PROVIDED THE TO THE BOARD MEMBERS AND REVIEWED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt049775
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt047396
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01094143
IRS990/TotalAssetsEOYAmt01124141
IRS990/TotalAssetsGrp/BOYAmt01094143
IRS990/TotalAssetsGrp/EOYAmt01124141
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0100
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0126607
IRS990/TotalFunctionalExpensesGrp/TotalAmt0126607
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02127
IRS990/TotalLiabilitiesEOYAmt01738
IRS990/TotalLiabilitiesGrp/BOYAmt02127
IRS990/TotalLiabilitiesGrp/EOYAmt01738
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01092016
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01122403
IRS990/TotalProgramServiceExpensesAmt0126607
IRS990/TotalProgramServiceRevenueAmt087618
IRS990/TotalReportableCompFromOrgAmt022500
IRS990/TotalRevenueGrp/ExclusionAmt069302
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt087592
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0156994
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01094143
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01124141
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0941339
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0970778
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 334
IRS990/USAddress/CityNm0FOREST GROVE
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097116
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT C NIXON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05033579303
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UNION CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DBA MOUNTAIN VIEW MEMORIAL GARDENS
ReturnHeader/Filer/BusinessNameControlTxt0UNIO
ReturnHeader/Filer/EIN0936027641
ReturnHeader/Filer/PhoneNum05033579303
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 334
ReturnHeader/Filer/USAddress/CityNm0FOREST GROVE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097116
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0930819646
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JONES & ROTH PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05635 NE ELAM YOUNG PKWY STE 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HILLSBORO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0971246488
ReturnHeader/PreparerPersonGrp/PhoneNum05036480521
ReturnHeader/PreparerPersonGrp/PreparationDt02015-08-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAN MUELLER
ReturnHeader/ReturnTs02015-10-13T18:48:44-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,124,141
Liabilities
$1,738
Net assets
$1,122,403
Revenue
$156,994
Expenses
$126,607
Net income
$30,387
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.72$0.00$0.72$0.13$0.09$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.68$0.00$0.68$0.10$0.13$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.68$0.11$0.18$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.84$0.17$0.20$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.89$0.02$0.87$0.09$0.18$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.12$0.20$0.08
2018Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.16$0.19$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.94$0.15$0.16$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.15$0.21$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.02$0.00$1.02$0.04$0.14$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.12$0.00$1.12$0.16$0.13$0.03
2013Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$0.13$0.14$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.11$0.00$1.11$0.14
2011Summary only. Only limited summary data is available for this year.$1.19$0.00$1.19$0.01$0.12$0.11
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.00$1.29$0.11