Civic Intelligence

Union Cemetary Association of Forest Grove

990 • Fiscal year 2019 • EIN 93-6027641

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 10, 2020

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

79th percentile

0.00x

Higher debt load relative to assets than 79% of similar nonprofits.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

81st percentile

0.03x

Higher debt load relative to revenue than 81% of similar nonprofits.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2019

Net Margin

6th percentile

-68%

Higher net margin than 6% of similar nonprofits.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

94th percentile

$36,100

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 30.0% of source-year revenue.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2019

Asset Growth

48th percentile

3.4%

Faster asset growth than 48% of similar nonprofits.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

20th percentile

-23%

Faster revenue growth than 20% of similar nonprofits.

2019 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets79th percentile

Assets

Up

$943,901

Up $30,699 (+3.4%) from 2018

Net Assets

Up

$940,024

Up $30,135 (+3.3%) from 2018

Liabilities

Up

$3,877

Up $564 (+17%) from 2018

Revenue And Expenses
Liabilities / Revenue81st percentileNet Margin6th percentile

Revenue

Down

$120,316

Down $36,712 (-23%) from 2018

Expenses

Up

$202,104

Up $12,447 (+6.6%) from 2018

Net Income

Down

-$81,788

Down $49,159 (-151%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth48th 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

2019

Assets$943,901
Liabilities$3,877
Net Assets$940,024
Open 2019 Filing

Operations Trend

Revenue Growth20th 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

2019

Revenue$120,316
Expenses$202,104
Net Income-$81,788
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 10, 2020
Return Version
2019v5.0
Gross Receipts
$253,959
Mission and Program Overview

Mission

Cemetery operations and internment services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$382,491$372,806▼ $9,685
Investments in Publicly Traded Securities$348,696$308,255▼ $40,441
Investments Other Securities$179,802$254,742▲ $74,940
Accounts Receivable$166$5,397▲ $5,231
Cash and Non-Interest-Bearing Accounts$2,047$2,701▲ $654
Total Assets$913,202$943,901▲ $30,699
Liabilities
Other Liabilities$3,313$3,877▲ $564
Total Liabilities$3,313$3,877▲ $564
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$724,983$738,787▲ $13,804
Net Assets With Donor Restrictions$184,906$201,237▲ $16,331
Total Net Assets Fund Balance$909,889$940,024▲ $30,135
Total Liabilities and Net Assets / Fund Balance$913,202$943,901▲ $30,699

Asset Categories

AssetBook ValueDepreciationBasis
Land$290,316-$290,316
Equipment$70,408$42,223$112,631
Other Land Buildings$12,082$22,913$34,995
Other Securities$254,742--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$210,278$4,318▲ $49,940$7,711$254,742
2018$161,511$2,515▲ $57,127$8,797$210,278
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
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Alyssa BrusserDirectorFT$36,100$36,100
Lisa CaswellSecretary/trPT$25,125$25,125

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
$70,147
Investment Income
$50,100
Other Revenue
$69
Change in Net Assets
$-81,788
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$124,006
Other Expenses$78,098
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$61,225
Other Salaries and Wages---$49,950
Depreciation Depletion---$16,154
Fees for Services Accounting---$13,960
Payroll Taxes---$12,831
All Other Expenses---$6,017
Fees for Service Investment Mgmnt Fees---$4,826
Insurance---$3,674
Other Expenses---$2,360
Office Expenses---$1,975
Fees for Services Legal---$322
Advertising---$33
Total Functional Expenses$0$0$0$202,104
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$3,877
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

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
Lisa Caswell
Title
Secretary/treasurer
Phone
5033572669
Signed
2020-11-10
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
Laura E Mckay
Phone
5036480521
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“Majority of the board of directors are volunteers”

Form 990, Part XI, Line 9

“Adjust investments to fmv 39,782”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“FACILITY CARE.”

Raw XML Appendix384 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/InvestmentEarningsOrLossesAmt08653
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt03797
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt01660
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0153270
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt03128
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0156004
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt06293
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt05027
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt01874
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0151625
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt03710
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0153270
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt04424
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt04615
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IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt070408
IRS990ScheduleD/EquipmentGrp/DepreciationAmt042223
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0112631
IRS990ScheduleD/LandGrp/BookValueAmt0290316
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0290316
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt012082
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt022913
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt034995
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03877
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0254742
IRS990ScheduleD/OtherSecuritiesGrp/Desc0OREGON FUNERAL DIRECTORS ASSOCIATION
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.59870
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FACILITY CARE.
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0372806
IRS990ScheduleD/TotalBookValueSecuritiesAmt0254742
IRS990ScheduleD/TotalLiabilityAmt03877
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/ExplanationTxt3ADJUST INVESTMENTS TO FMV 39,782
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0943901
IRS990/TotalAssetsGrp/BOYAmt0913202
IRS990/TotalAssetsGrp/EOYAmt0943901
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0202104
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03313
IRS990/TotalLiabilitiesEOYAmt03877
IRS990/TotalLiabilitiesGrp/BOYAmt03313
IRS990/TotalLiabilitiesGrp/EOYAmt03877
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0909889
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0940024
IRS990/TotalProgramServiceRevenueAmt070147
IRS990/TotalReportableCompFromOrgAmt061225
IRS990/TotalRevenueGrp/ExclusionAmt015742
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0104574
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0120316
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0913202
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0943901
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
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/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LISA CASWELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05033572669
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-10
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
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ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0C9E21E635FBF3B49EFFC6769C6377F6DC1330F24
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.226.68.210
ReturnHeader/FilingSecurityInformation/IPDt02020-11-10
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm016:09:09
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/PreparationDt02020-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LAURA E MCKAY
ReturnHeader/ReturnTs02020-11-10T16:09:09-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-01-01
ReturnHeader/TaxPeriodEndDt02019-12-31
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$943,901
Liabilities
$3,877
Net assets
$940,024
Revenue
$120,316
Expenses
$202,104
Net income
-$81,788
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