Civic Intelligence

Union Cemetary Association of Forest Grove

990 • Fiscal year 2023 • EIN 93-6027641

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 15, 2024

Organization ProfileN/A
PO Box 334Hillsboro, OR 97116

(503) 341-4289

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.00x

Higher debt load relative to assets than 73% of similar nonprofits.

2023 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

76th percentile

0.01x

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

2023 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2023

Net Margin

13th percentile

-36%

Higher net margin than 13% of similar nonprofits.

2023 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

96th percentile

$37,588

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 38.8% of source-year revenue.

2023 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2023

Asset Growth

26th percentile

-0.7%

Faster asset growth than 26% of similar nonprofits.

2023 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

36th percentile

-12%

Faster revenue growth than 36% of similar nonprofits.

2023 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Down

$680,393

Down $4,656 (-0.7%) from 2022

Net Assets

Down

$679,222

Down $1,514 (-0.2%) from 2022

Liabilities

Down

$1,171

Down $3,142 (-73%) from 2022

Revenue And Expenses
Liabilities / Revenue76th percentileNet Margin13th percentile

Revenue

Down

$96,973

Down $13,145 (-12%) from 2022

Expenses

Down

$132,016

Down $52,437 (-28%) from 2022

Net Income

Up

-$35,043

Up $39,292 (+53%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth26th 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

2023

Assets$680,393
Liabilities$1,171
Net Assets$679,222
Open 2023 Filing

Operations Trend

Revenue Growth36th 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

2023

Revenue$96,973
Expenses$132,016
Net Income-$35,043
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 15, 2024
Return Version
2023v5.1
Gross Receipts
$96,973
Mission and Program Overview

Mission

Cemetery operations and internment services.

Cemetery operations and internment services

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$354,528$354,528→ $0
Investments Other Securities$255,100$288,629▲ $33,529
Savings and Temporary Cash Investments$65,928$30,072▼ $35,856
Accounts Receivable$5,297$4,897▼ $400
Cash and Non-Interest-Bearing Accounts$4,196$2,267▼ $1,929
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$685,049$680,393▼ $4,656
Other Assets Total-$0-
Liabilities
Other Liabilities$3,257--
Mortgage Notes Payable Secured by Investment Property$1,056$1,171▲ $115
Total Liabilities$4,313$1,171▼ $3,142
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$448,541$413,498▼ $35,043
Net Assets With Donor Restrictions$232,195$265,724▲ $33,529
Total Net Assets Fund Balance$680,736$679,222▼ $1,514
Total Liabilities and Net Assets / Fund Balance$685,049$680,393▼ $4,656

Asset Categories

AssetBook ValueDepreciationBasis
Land$290,316-$290,316
Equipment$64,212$98,360$162,572
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Alyssa BusserDirectorFT$37,588$37,588
Lisa CaswellSecretaryFT$22,085$22,085

Board Members and Trustees

NameTitle
Jeffrey DuyckPresident
Lisa NakajimaVice President
Aaron FryeDirector
Carol CurrieDirector
David BowdenDirector
Karen BowdenDirector
Tom EplerDirector
Tom GambleDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$96,588
Investment Income
$385
Other Revenue
$0
Change in Net Assets
$-35,043
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$85,890
Other Expenses$46,126
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---$59,673
Other Salaries and Wages---$17,628
Payroll Taxes---$8,589
Insurance---$4,826
Office Expenses---$1,629
Other Expenses---$250
All Other Expenses---$71
Advertising---$36
Total Functional Expenses$0$0$0$132,016
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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, Part VI, Section B, Line 11B

“Copies of Form 990 are provided to board members for review.”

Form 990, Part VI, Section C, Line 19

“Governing documents, policies and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Union Cemetery Association
EIN
93-6027641
Phone
5033414289
Address
PO Box 334, Hillsboro, OR 97116

Signing Officer

Name
Lisa Caswell
Title
Secretary
Signed
2024-11-15
Discuss with paid preparer
Yes

Organization Details

Formed
1894
Legal Domicile
Or
Voting Board Members
10
Independent Board Members
7
Employees
5
Volunteers
7

Preparer

Firm
Mike Nicholls Pc
Address
9620 NE TANASBOURNE DR STE 300, HILLSBORO, OR 97124-7248
Preparer
Michael Nicholls
Phone
9712480829
Supplemental Narrative

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“Facility care”

Raw XML Appendix374 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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IRS990/PYTotalRevenueAmt0110118
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-35043
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt065928
IRS990/SavingsAndTempCashInvstGrp/EOYAmt030072
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt064212
IRS990ScheduleD/EquipmentGrp/DepreciationAmt098360
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0162572
IRS990ScheduleD/LandGrp/BookValueAmt0290316
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0290316
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Facility care
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0354528
IRS990ScheduleD/TotalBookValueSecuritiesAmt0288629
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Copies of Form 990 are provided to board members for review.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing documents, policies and financial statements are made available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0685049
IRS990/TotalAssetsEOYAmt0680393
IRS990/TotalAssetsGrp/BOYAmt0685049
IRS990/TotalAssetsGrp/EOYAmt0680393
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0132016
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04313
IRS990/TotalLiabilitiesEOYAmt01171
IRS990/TotalLiabilitiesGrp/BOYAmt04313
IRS990/TotalLiabilitiesGrp/EOYAmt01171
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0680736
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0679222
IRS990/TotalProgramServiceRevenueAmt096588
IRS990/TotalReportableCompFromOrgAmt059673
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt096973
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt096973
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0685049
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0680393
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 334
IRS990/USAddress/CityNm0Hillsboro
IRS990/USAddress/StateAbbreviationCd0OR
IRS990/USAddress/ZIPCd097116
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Lisa Caswell
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Union Cemetery Association
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0dba Mountain View Memorial Gardens
ReturnHeader/Filer/BusinessNameControlTxt0UNIO
ReturnHeader/Filer/EIN0936027641
ReturnHeader/Filer/PhoneNum05033414289
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 334
ReturnHeader/Filer/USAddress/CityNm0Hillsboro
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097116
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0931195740
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MIKE NICHOLLS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09620 NE TANASBOURNE DR STE 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HILLSBORO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0971247248
ReturnHeader/PreparerPersonGrp/PhoneNum09712480829
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michael Nicholls
ReturnHeader/ReturnTs02024-11-15T20:38:40-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$680,393
Liabilities
$1,171
Net assets
$679,222
Revenue
$96,973
Expenses
$132,016
Net income
-$35,043
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