Civic Intelligence

St James Cemetery Association

990 • Fiscal year 2016 • EIN 93-6031812

Jan 01, 2016 to Dec 31, 2016 • Filed on May 05, 2017

Organization ProfileN/A
PO Box 394Mcminnville, OR 97128

(503) 472-3055

Siviq Scores

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

Liabilities / Assets

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2016

Net Margin

90th percentile

63%

Higher net margin than 90% of similar nonprofits.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

60th percentile

$0

Higher top officer pay than 60% of similar nonprofits.

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

2016 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2016

Asset Growth

87th percentile

8.4%

Faster asset growth than 87% of similar nonprofits.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

66th percentile

13%

Faster revenue growth than 66% of similar nonprofits.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$694,338

Up $54,044 (+8.4%) from 2015

Net Assets

Up

$694,338

Up $54,044 (+8.4%) from 2015

Liabilities

Flat

$0

Flat from 2015

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin90th percentile

Revenue

Up

$51,140

Up $6,035 (+13%) from 2015

Expenses

Down

$18,984

Down $919 (-4.6%) from 2015

Net Income

Up

$32,156

Up $6,954 (+28%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth87th percentile

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

$1.5M$1.0M$500K$0Assets 2012: $634,067Liabilities 2012: $0Net Assets 2012: $634,0672012Assets 2013: $629,553Liabilities 2013: $0Net Assets 2013: $629,5532013Assets 2014: $638,983Liabilities 2014: $0Net Assets 2014: $638,9832014Assets 2015: $640,294Liabilities 2015: $0Net Assets 2015: $640,2942015Assets 2016: $694,338Liabilities 2016: $0Net Assets 2016: $694,3382016Assets 2017: $840,115Liabilities 2017: $0Net Assets 2017: $840,1152017Assets 2018: $803,998Liabilities 2018: $0Net Assets 2018: $803,9982018Assets 2019: $977,610Liabilities 2019: $0Net Assets 2019: $977,6102019Assets 2020: $1,093,334Liabilities 2020: $0Net Assets 2020: $1,093,3342020Assets 2021: $1,294,630Liabilities 2021: $0Net Assets 2021: $1,294,6302021Assets 2022: $1,084,161Liabilities 2022: $0Net Assets 2022: $1,084,1612022Assets 2023: $1,212,915Liabilities 2023: $0Net Assets 2023: $1,212,9152023Assets 2024: $1,399,630Liabilities 2024: $0Net Assets 2024: $1,399,6302024

Highlighted filing

2016

Assets$694,338
Liabilities$0
Net Assets$694,338
Open 2016 Filing

Operations Trend

Revenue Growth66th percentile

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

$150K$100K$50K$0-$50KRevenue 2012: $46,133Expenses 2012: $15,426Net Income 2012: $30,7072012Revenue 2013: $14,883Expenses 2013: $19,397Net Income 2013: -$4,5142013Revenue 2014: $28,656Expenses 2014: $19,226Net Income 2014: $9,4302014Revenue 2015: $45,105Expenses 2015: $19,903Net Income 2015: $25,2022015Revenue 2016: $51,140Expenses 2016: $18,984Net Income 2016: $32,1562016Revenue 2017: $80,330Expenses 2017: $19,231Net Income 2017: $61,0992017Revenue 2018: $83,826Expenses 2018: $20,796Net Income 2018: $63,0302018Revenue 2019: $78,057Expenses 2019: $32,743Net Income 2019: $45,3142019Revenue 2020: $57,978Expenses 2020: $42,585Net Income 2020: $15,3932020Revenue 2021: $132,438Expenses 2021: $35,576Net Income 2021: $96,8622021Revenue 2022: $86,833Expenses 2022: $60,429Net Income 2022: $26,4042022Revenue 2023: $79,439Expenses 2023: $80,416Net Income 2023: -$9772023Revenue 2024: $138,774Expenses 2024: $49,252Net Income 2024: $89,5222024

Highlighted filing

2016

Revenue$51,140
Expenses$18,984
Net Income$32,156
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 5, 2017
Return Version
2016v3.0
Gross Receipts
$54,490
Mission and Program Overview

Mission

Provide cemetery services for St. James Parish in McMinnville, Oregon.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$640,294$694,338▲ $54,044
Investments in Publicly Traded Securities$599,004$647,424▲ $48,420
Cash and Non-Interest-Bearing Accounts$39,760$44,574▲ $4,814
Inventories for Sale or Use$1,275$2,340▲ $1,065
Accounts Receivable$255$0▼ $255
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$640,294$694,338▲ $54,044
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$640,294$694,338▲ $54,044
Total Liabilities and Net Assets / Fund Balance$640,294$694,338▲ $54,044
Compensation and Service Providers
Top Officer Pay60th percentile

Board Members and Trustees

NameTitle
Harold WashingtonPresident
Ed GormleyDirector
John MckeeganDirector
Lloyd TownDirector
Rick AllenDirector
Doug ThwaiteSecretary
Greg WildhaberTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$17,540
Investment Income
$26,532
Other Revenue
$7,068
Change in Net Assets
$32,156
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$18,984
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting$4,690--$4,690
Insurance$1,597--$1,597
Office Expenses$882--$882
Other Expenses$301--$301
Total Functional Expenses$18,984$0$0$18,984
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
Lobbying 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
Annual disclosure for covered persons
Yes
Backup withholding compliance
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

“The draft Form 990 is reviewed by the Executive Committee before filing. Draft and final copies are distributed to all board members”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Each director completes a Conflict of Interest disclosure questionnaire annually. These are reviewed by the entire board and kept in the custody of the Association's Secretary.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“Documents are available upon request by contacting the Association.”

Form 990, Part VI, Line 13 - Whistleblower Policy

“The Association does not have any employees and therefore does not have any whistleblower policy.”

Form 990, Part VI, Line 15A and 15B - Compensation Process

“The Association does not have any employees and therefore does not have any compensation processes.”

Filing and Contact Details

Filer

Filer Name
St James Cemetery Association
EIN
93-6031812
Phone
5034723055
Address
PO BOX 394, MCMINNVILLE, OR 97128

Signing Officer

Name
Doug Thwaite
Title
Secretary
Signed
2017-05-05
Discuss with paid preparer
Yes

Organization Details

Formed
1931
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
8

Preparer

Firm
Bernards & Associates CPAs PC
Address
441 NW Hill Road PO BOX 1038, McMinnville, OR 97128
Preparer
Kathleen L Bernards 2944
Phone
5034722179
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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The draft Form 990 is reviewed by the Executive Committee before filing. Draft and final copies are distributed to all board members
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Each director completes a Conflict of Interest disclosure questionnaire annually. These are reviewed by the entire board and kept in the custody of the Association's Secretary.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Documents are available upon request by contacting the Association.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Association does not have any employees and therefore does not have any whistleblower policy.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The Association does not have any employees and therefore does not have any compensation processes.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 13 - Whistleblower Policy
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 15a and 15b - Compensation Process
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0640294
IRS990/TotalAssetsEOYAmt0694338
IRS990/TotalAssetsGrp/BOYAmt0640294
IRS990/TotalAssetsGrp/EOYAmt0694338
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt018984
IRS990/TotalFunctionalExpensesGrp/TotalAmt018984
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0640294
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0694338
IRS990/TotalProgramServiceExpensesAmt018984
IRS990/TotalProgramServiceRevenueAmt017540
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt051140
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt051140
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0640294
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0694338
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DOUG THWAITE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Secretary
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ST JAMES CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0STJA
ReturnHeader/Filer/EIN0936031812
ReturnHeader/Filer/PhoneNum05034723055
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 394
ReturnHeader/Filer/USAddress/CityNm0MCMINNVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OR
ReturnHeader/Filer/USAddress/ZIPCd097128
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Bernards & Associates CPAs PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0441 NW Hill Road PO BOX 1038
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0McMinnville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd097128
ReturnHeader/PreparerPersonGrp/PhoneNum05034722179
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATHLEEN L BERNARDS 2944
ReturnHeader/ReturnTs02017-05-05T12:30:19-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$694,338
Liabilities
$0
Net assets
$694,338
Revenue
$51,140
Expenses
$18,984
Net income
$32,156
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.40$0.00$1.40$0.14$0.05$0.09
2023Detailed filing. Detailed filing data is available for this year.$1.21$0.00$1.21$0.08$0.08$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.08$0.00$1.08$0.09$0.06$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$0.13$0.04$0.10
2020Detailed filing. Detailed filing data is available for this year.$1.09$0.00$1.09$0.06$0.04$0.02
2019Detailed filing. Detailed filing data is available for this year.$0.98$0.00$0.98$0.08$0.03$0.05
2018Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.08$0.02$0.06
2017Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$0.08$0.02$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$0.05$0.02$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.64$0.05$0.02$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.64$0.00$0.64$0.03$0.02$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.63$0.00$0.63$0.01$0.02$0.00
2012Summary only. Only limited summary data is available for this year.$0.63$0.00$0.63$0.05$0.02$0.03