Civic Intelligence

Union Cemetary Association of Forest Grove

990 • Fiscal year 2017 • EIN 93-6027641

Jan 01, 2017 to Dec 31, 2017 • Filed on Sep 25, 2018

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

75th percentile

0.00x

Higher debt load relative to assets than 75% of similar nonprofits.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

76th percentile

0.03x

Higher debt load relative to revenue than 76% of similar nonprofits.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2017

Net Margin

23rd percentile

-9.4%

Higher net margin than 23% of similar nonprofits.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

92nd percentile

$28,040

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 18.8% of source-year revenue.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2017

Asset Growth

14th percentile

-1.3%

Faster asset growth than 14% of similar nonprofits.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

41st percentile

0.6%

Faster revenue growth than 41% of similar nonprofits.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets75th percentile

Assets

Down

$946,258

Down $12,316 (-1.3%) from 2016

Net Assets

Down

$942,518

Down $14,023 (-1.5%) from 2016

Liabilities

Up

$3,740

Up $1,707 (+84%) from 2016

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin23rd percentile

Revenue

Up

$148,881

Up $899 (+0.6%) from 2016

Expenses

Down

$162,904

Down $45,681 (-22%) from 2016

Net Income

Up

-$14,023

Up $46,580 (+77%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth14th 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

2017

Assets$946,258
Liabilities$3,740
Net Assets$942,518
Open 2017 Filing

Operations Trend

Revenue Growth41st 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

2017

Revenue$148,881
Expenses$162,904
Net Income-$14,023
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Sep 25, 2018
Return Version
2017v2.3
Gross Receipts
$329,981
Mission and Program Overview

Mission

Cemetery operations and internment services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$604,924$607,164▲ $2,240
Land, Buildings, and Equipment, Net$347,380$338,154▼ $9,226
Cash and Non-Interest-Bearing Accounts$4,730--
Accounts Receivable$1,540$940▼ $600
Total Assets$958,574$946,258▼ $12,316
Liabilities
Other Liabilities$2,033$3,740▲ $1,707
Total Liabilities$2,033$3,740▲ $1,707
Net Assets / Fund Balance
Unrestricted Net Assets$800,537$781,007▼ $19,530
Permanently Rstr Net Assets$111,067$113,656▲ $2,589
Temporarily Rstr Net Assets$44,937$47,855▲ $2,918
Total Net Assets Fund Balance$956,541$942,518▼ $14,023
Total Liabilities and Net Assets / Fund Balance$958,574$946,258▼ $12,316

Asset Categories

AssetBook ValueDepreciationBasis
Land$290,316-$290,316
Equipment$25,758$62,905$88,663
Other Land Buildings$22,080$12,915$34,995

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$156,004$2,589▲ $8,653$3,797$161,511
2016$153,270$3,128▲ $6,293$5,027$156,004
2015$151,625$3,710▲ $4,424$4,615$153,270
2014$150,677$3,327▲ $4,779$5,477$151,625
2013$162,850$4,239▼ $10,558$4,329$150,677
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Alyssa BrusserDirectorFT$28,040$28,040
Lisa HolcombSecretary/trPT$12,000$12,000

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
$0
Program Service Revenue
$62,224
Investment Income
$86,657
Other Revenue
$0
Change in Net Assets
$-14,023
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$95,637
Other Expenses$67,267
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$44,536--$44,536
Current Officers, Directors, Trustees, and Key Employees$40,040--$40,040
Depreciation Depletion$12,035--$12,035
Payroll Taxes$11,061--$11,061
All Other Expenses$9,523--$9,523
Fees for Services Accounting$8,212--$8,212
Other Expenses$5,300--$5,300
Insurance$3,603--$3,603
Office Expenses$2,223--$2,223
Fees for Service Investment Mgmnt Fees$1,939--$1,939
Advertising$15--$15
Total Functional Expenses$162,904$0$0$162,904
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$3,445
Cash Overdraft$295
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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

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
5033572669
Signed
2018-09-25
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
4
Volunteers
7

Preparer

Firm
Jones & Roth Pc
Address
5635 NE ELAM YOUNG PKWY STE 100, HILLSBORO, OR 97124-6488
Preparer
Erica Moore
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 Appendix386 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/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0153270
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt04424
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt04615
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt01681
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt01525
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt04329
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IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt025758
IRS990ScheduleD/EquipmentGrp/DepreciationAmt062905
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt088663
IRS990ScheduleD/LandGrp/BookValueAmt0290316
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0290316
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt022080
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt012915
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt034995
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03445
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1295
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CASH OVERDRAFT
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.70370
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FACILITY CARE.
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0338154
IRS990ScheduleD/TotalLiabilityAmt03740
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
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
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IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt047855
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0946258
IRS990/TotalAssetsGrp/BOYAmt0958574
IRS990/TotalAssetsGrp/EOYAmt0946258
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0162904
IRS990/TotalFunctionalExpensesGrp/TotalAmt0162904
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02033
IRS990/TotalLiabilitiesEOYAmt03740
IRS990/TotalLiabilitiesGrp/BOYAmt02033
IRS990/TotalLiabilitiesGrp/EOYAmt03740
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0956541
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0942518
IRS990/TotalProgramServiceExpensesAmt0162904
IRS990/TotalProgramServiceRevenueAmt062224
IRS990/TotalReportableCompFromOrgAmt040040
IRS990/TotalRevenueGrp/ExclusionAmt085026
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt063855
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0148881
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0958574
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0946258
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0800537
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0781007
IRS990/UponRequestInd0X
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IRS990/USAddress/CityNm0FOREST GROVE
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097116
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT C NIXON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05033572669
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-09-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UNION CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DBA MOUNTAIN VIEW MEMORIAL GARDENS
ReturnHeader/Filer/BusinessNameControlTxt0UNIO
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ReturnHeader/Filer/PhoneNum05033579303
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ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.226.68.210
ReturnHeader/FilingSecurityInformation/IPDt02018-10-01
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm016:14:49
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/PreparationDt02018-09-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ERICA MOORE
ReturnHeader/ReturnTs02018-10-01T14:14:49-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$946,258
Liabilities
$3,740
Net assets
$942,518
Revenue
$148,881
Expenses
$162,904
Net income
-$14,023
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