Civic Intelligence

Chico Cemetery Association Inc

EIN 94-0381950 • 501(c)13 • Chico, CA

Profile

Chico Cemetery Association is a non-profit organization operated for the purpose of care and maintenance of cemetery grounds and disposal of bodies by burial in the cemetary or by cremation.

PO Box 3340Chico, CA 95927

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

93rd percentile

0.25x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

93rd percentile

1.29x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2020

Net Margin

23rd percentile

0.6%

Higher net margin than 23% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

90th percentile

$49,700

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 6.2% of source-year revenue.

501(c)13 • $1M-$5M nonprofits • Source year 2020

Asset Growth

13th percentile

-0.6%

Faster asset growth than 13% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

31st percentile

-3.4%

Faster revenue growth than 31% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$4,137,632

Down $26,191 (-0.6%) from 2019

Liabilities

Down

$1,039,004

Down $31,080 (-2.9%) from 2019

Net Assets

Up

$3,098,628

Up $4,889 (+0.2%) from 2019

Operations
Liabilities / Revenue93rd percentileNet Margin23rd percentile

Revenue

Down

$802,819

Down $28,594 (-3.4%) from 2019

Expenses

Down

$797,930

Down $129,141 (-14%) from 2019

Net Income

Up

$4,889

Up $100,547 (+105%) from 2019

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2011: $3,373,794Liabilities 2011: $958,389Net Assets 2011: $2,415,4052011Assets 2012: $3,371,123Liabilities 2012: $959,973Net Assets 2012: $2,411,1502012Assets 2013: $3,284,174Liabilities 2013: $990,023Net Assets 2013: $2,294,1512013Assets 2014: $3,685,416Liabilities 2014: $992,454Net Assets 2014: $2,692,9622014Assets 2015: $3,759,144Liabilities 2015: $996,619Net Assets 2015: $2,762,5252015Assets 2016: $3,732,578Liabilities 2016: $974,127Net Assets 2016: $2,758,4512016Assets 2017: $3,994,001Liabilities 2017: $1,033,255Net Assets 2017: $2,960,7462017Assets 2018: $4,252,060Liabilities 2018: $1,062,663Net Assets 2018: $3,189,3972018Assets 2019: $4,163,823Liabilities 2019: $1,070,084Net Assets 2019: $3,093,7392019Assets 2020: $4,137,632Liabilities 2020: $1,039,004Net Assets 2020: $3,098,6282020

Highlighted filing

2020

Assets$4,137,632
Liabilities$1,039,004
Net Assets$3,098,628
Open 2020 Filing

Operations Trend

Revenue Growth31st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $516,174Expenses 2011: $653,553Net Income 2011: -$137,3792011Revenue 2012: $680,643Expenses 2012: $684,899Net Income 2012: -$4,2562012Revenue 2013: $598,905Expenses 2013: $715,904Net Income 2013: -$116,9992013Revenue 2014: $1,116,802Expenses 2014: $717,991Net Income 2014: $398,8112014Revenue 2015: $755,469Expenses 2015: $685,906Net Income 2015: $69,5632015Revenue 2016: $705,863Expenses 2016: $709,937Net Income 2016: -$4,0742016Revenue 2017: $948,172Expenses 2017: $745,877Net Income 2017: $202,2952017Revenue 2018: $1,081,378Expenses 2018: $852,727Net Income 2018: $228,6512018Revenue 2019: $831,413Expenses 2019: $927,071Net Income 2019: -$95,6582019Revenue 2020: $802,819Expenses 2020: $797,930Net Income 2020: $4,8892020

Highlighted filing

2020

Revenue$802,819
Expenses$797,930
Net Income$4,889
Open 2020 Filing

Filings

Most recent year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,137,632
Liabilities
$1,039,004
Net assets
$3,098,628
Revenue
$802,819
Expenses
$797,930
Net income
$4,889
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2020Detailed filing. Detailed filing data is available for this year.$4.14$1.04$3.10$0.80$0.80$0.00
2019Detailed filing. Detailed filing data is available for this year.$4.16$1.07$3.09$0.83$0.93$0.10
2018Detailed filing. Detailed filing data is available for this year.$4.25$1.06$3.19$1.08$0.85$0.23
2017Detailed filing. Detailed filing data is available for this year.$3.99$1.03$2.96$0.95$0.75$0.20
2016Detailed filing. Detailed filing data is available for this year.$3.73$0.97$2.76$0.71$0.71$0.00
2015Detailed filing. Detailed filing data is available for this year.$3.76$1.00$2.76$0.76$0.69$0.07
2014Detailed filing. Detailed filing data is available for this year.$3.69$0.99$2.69$1.12$0.72$0.40
2013Detailed filing. Detailed filing data is available for this year.$3.28$0.99$2.29$0.60$0.72$0.12
2012Summary only. Only limited summary data is available for this year.$3.37$0.96$2.41$0.68$0.68$0.00
2011Summary only. Only limited summary data is available for this year.$3.37$0.96$2.42$0.52$0.65$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Sep 29, 2021
Return Version
2020v4.0
Gross Receipts
$982,168
Mission and Program Overview

Mission

Chico Cemetery Association is a non-profit organization operated for the purpose of care and maintenance of cemetery grounds and disposal of bodies by burial in the cemetary or by cremation.

Care and maintenance of cemetery grounds and disposal of bodies by burial or by cremation

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$3,249,916$3,338,668▲ $88,752
Rtn Earn Endowment Incm Other Fnds$2,885,394$2,890,283▲ $4,889
Land, Buildings, and Equipment, Net$436,396$378,419▼ $57,977
Cash and Non-Interest-Bearing Accounts$115,856$234,187▲ $118,331
Pd in Cap Srpls Land Bldg Eqp Fund$206,435$206,435→ $0
Inventories for Sale or Use$130,768$132,295▲ $1,527
Accounts Receivable$225,249$48,424▼ $176,825
Savings and Temporary Cash Investments$5,638$5,638→ $0
Cap Stk Tr Prin Current Funds$1,910$1,910→ $0
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$4,163,823$4,137,632▼ $26,191
Other Assets Total-$1-
Liabilities
Escrow Account Liability$925,362$971,540▲ $46,178
Other Liabilities$141,829$41,649▼ $100,180
Accounts Payable and Accrued Expenses$2,893$25,815▲ $22,922
Total Liabilities$1,070,084$1,039,004▼ $31,080
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,093,739$3,098,628▲ $4,889
Total Liabilities and Net Assets / Fund Balance$4,163,823$4,137,632▼ $26,191

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$289,585$702,350$817,515
Equipment$88,104$138,106$226,210
Other Land Buildings$730$17,435$9,912

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$1,966,834$35,031▲ $82,562$62,383$2,017,644
2019$1,919,221$37,205▲ $91,096$78,538$1,966,834
2018$1,828,859$37,246▲ $189,238$133,947$1,919,221
2017$1,836,783$38,705▲ $98,302$143,076$1,828,859
2016$1,873,205$34,092▲ $40,653$109,217$1,836,783
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Amy J BrusieSecretaryPT$49,700$49,700
Janice BrusieTreasurer-CFOPT$22,365$22,365

Board Members and Trustees

NameTitle
Marc W BrusiePresident & CEO
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$359,868
Investment Income
$87,127
Other Revenue
$355,824
Change in Net Assets
$4,889
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$405,447
Other Expenses$392,483
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$241,130
Occupancy---$90,402
Current Officers, Directors, Trustees, and Key Employees---$72,065
Other Employee Benefits---$61,228
Depreciation Depletion---$52,193
Fees for Services Other---$31,124
Payroll Taxes---$27,487
Insurance---$24,597
Office Expenses---$21,403
Fees for Service Investment Mgmnt Fees---$19,016
Fees for Services Legal---$15,169
Fees for Services Accounting---$8,800
Advertising---$8,512
Pension Plan Contributions---$3,537
Other Expenses---$2,731
Travel---$33
Total Functional Expenses$0$0$0$797,930
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Affordable MortLeases a CrematoryNo$25,000
-Brusie Funeral HBus Office/bkkpg SrvcsNo$18,750

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Endowment Trust Payable$35,727
Commission Reserve Payable$8,081
Vandalism Repair Funds$391
State Interment Fee$-2,550
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“Marc brusie is married to janice brusie. Amy brusie and marc brusie are brother and sister.”

Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings

“THERE ARE NO COMMITTEES.”

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

“The cfo reviews form 990 before it is signed and filed”

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

“Documents are available upon request at the offices of brusie funeral home, 626 broadway, chico, ca 95928”

Filing and Contact Details

Filer

Filer Name
Chico Cemetery Association Inc
EIN
94-0381950
Phone
5305205603
Address
PO BOX 3340, CHICO, CA 95927

Signing Officer

Name
Marc W Brusie
Title
President & CEO
Signed
2021-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marc W Brusie
Formed
1903
Voting Board Members
4
Independent Board Members
0
Employees
14

Preparer

Firm
Merrill Accountancy Corp
Address
1519 Lincoln Way, Auburn, CA 95603
Preparer
Lorelie A Schaitberger
Phone
5308853797
Supplemental Narrative

Additional Explanations

Statement of Nonprofit Conversion

“On november 16, 2020, chico cemetery association sold its cemetery property and all related equipment, supplies and inventory to fpg caliornia, incbecause the articles of incorporation for chico cemetery association require the corporation to exclusively operate a cemetery, the articles of incorporation will be amended so that chico cemetery association will operate as a for profit corporation, beginning on november 15, 2020, which is the day before the closing of the above-referenced sale”

Financial Statement Notes

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

“Part iv, line 2b:the special care fund was established for deposits from individual trustors who have entered into prearranged burial/cremation services contracts. Upon the death of the trustor, the deposits are fully piad to the chico cemetery association.part v, line 4: the endowment care fund was established to receive principle contributions from the sale of cemetery properties. Income from this fund is used for the care, maintenance and embellishment of the cemetery. One-half of the net capital gains may be set aside for future maintenance, care or embellishment.”

Raw XML AppendixShowing 400 of 413 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt02893
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt025815
IRS990/AccountsReceivableGrp/BOYAmt0225249
IRS990/AccountsReceivableGrp/EOYAmt048424
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0CARE AND MAINTENANCE OF CEMETERY GROUNDS AND DISPOSAL OF BODIES BY BURIAL OR BY CREMATION
IRS990/AddressChangeInd0X
IRS990/AdvertisingGrp/TotalAmt08512
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0JANICE BRUSIE
IRS990/BooksInCareOfDetail/PhoneNum05303425642
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0626 BROADWAY
IRS990/BooksInCareOfDetail/USAddress/CityNm0CHICO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd095928
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt01910
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt01910
IRS990/CashNonInterestBearingGrp/BOYAmt0115856
IRS990/CashNonInterestBearingGrp/EOYAmt0234187
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt072065
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt058710
IRS990/CreditCounselingInd0true
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt087127
IRS990/CYOtherExpensesAmt0392483
IRS990/CYOtherRevenueAmt0355824
IRS990/CYProgramServiceRevenueAmt0359868
IRS990/CYRevenuesLessExpensesAmt04889
IRS990/CYSalariesCompEmpBnftPaidAmt0405447
IRS990/CYTotalExpensesAmt0797930
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0802819
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt052193
IRS990/Desc0CARE AND MAINTENANCE OF CEMETERY GROUNDS
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt014
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EscrowAccountLiabilityGrp/BOYAmt0925362
IRS990/EscrowAccountLiabilityGrp/EOYAmt0971540
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt08800
IRS990/FeesForServicesLegalGrp/TotalAmt015169
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt031124
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt019016
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt030.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt210.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0AMY J BRUSIE
IRS990/Form990PartVIISectionAGrp/PersonNm1JANICE BRUSIE
IRS990/Form990PartVIISectionAGrp/PersonNm2MARC W BRUSIE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt049700
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt122365
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER-CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt2President & CEO
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01903
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt016333
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0121167
IRS990/GrossReceiptsAmt0982168
IRS990/GrossRentsGrp/RealAmt030579
IRS990/GrossSalesOfInventoryAmt0294460
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt024597
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0130768
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0132295
IRS990/InvestmentIncomeGrp/ExclusionAmt070794
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt070794
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt03249916
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt03338668
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0857891
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0436396
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0378419
IRS990/LandBldgEquipCostOrOtherBssAmt01236310
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0104834
IRS990/LessRentalExpensesGrp/RealAmt015805
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0CHICO CEMETERY ASSOCIATION IS A NON-PROFIT ORGANIZATION OPERATED FOR THE PURPOSE OF CARE AND MAINTENANCE OF CEMETERY GROUNDS AND DISPOSAL OF BODIES BY BURIAL IN THE CEMETERY OR BY CREMATION
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt03093739
IRS990/NetAssetsOrFundBalancesEOYAmt03098628
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt015999
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0334
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt016333
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0235750
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0235750
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt014774
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt014774
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt090402
IRS990/OfficeExpensesGrp/TotalAmt021403
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt01
IRS990/OtherEmployeeBenefitsGrp/TotalAmt061228
IRS990/OtherExpensesGrp/Desc0CREMATORY
IRS990/OtherExpensesGrp/Desc1TRANSPORTATION
IRS990/OtherExpensesGrp/Desc2TAXES/LICENSES/PERMITS
IRS990/OtherExpensesGrp/TotalAmt0112712
IRS990/OtherExpensesGrp/TotalAmt15791
IRS990/OtherExpensesGrp/TotalAmt22731
IRS990/OtherLiabilitiesGrp/BOYAmt0141829
IRS990/OtherLiabilitiesGrp/EOYAmt041649
IRS990/OtherRevenueMiscGrp/Desc0FORGIVEN PPP LOAN
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0105300
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0105300
IRS990/OtherRevenueTotalAmt0105300
IRS990/OtherSalariesAndWagesGrp/TotalAmt0241130
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt027487
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0206435
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0206435
IRS990/PensionPlanContributionsGrp/TotalAmt03537
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0MARC W BRUSIE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0BURIAL & CREMATION SERVIC
IRS990/ProgramServiceRevenueGrp/Desc1LAND LEASE-STATE OF CA
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0344887
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt114981
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0344887
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt114981
IRS990/ProgSrvcAccomActy2Grp/Desc0PERFORMING SERVICES FOR THE NEWLY DECEASED
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0114132
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0398757
IRS990/PYOtherRevenueAmt0306748
IRS990/PYProgramServiceRevenueAmt0410533
IRS990/PYRevenuesLessExpensesAmt0-95658
IRS990/PYSalariesCompEmpBnftPaidAmt0528314
IRS990/PYTotalExpensesAmt0927071
IRS990/PYTotalRevenueAmt0831413
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt04889
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt014774
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02885394
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02890283
IRS990/SavingsAndTempCashInvstGrp/BOYAmt05638
IRS990/SavingsAndTempCashInvstGrp/EOYAmt05638
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0289585
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0702350
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0174420
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0817515
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt04400
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01966834
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt035031
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt02017644
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt082562
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt062383
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt02150
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01919221
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt037205
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01966834
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt091096
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt078538
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt02175
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01828859
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt037246
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01919221
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0189238
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0133947
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt01855
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01836783
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt038705
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01828859
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt098302
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0143076
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt01950
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01873205
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt034092
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01836783
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt040653
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0109217
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt088104
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0138106
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0226210
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0true
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0730
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt017435
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt08253
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt09912
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08081
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt135727
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2-2550
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3391
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0COMMISSION RESERVE PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ENDOWMENT TRUST PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2STATE INTERMENT FEE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3VANDALISM REPAIR FUNDS
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PART IV, LINE 2B:THE SPECIAL CARE FUND WAS ESTABLISHED FOR DEPOSITS FROM INDIVIDUAL TRUSTORS WHO HAVE ENTERED INTO PREARRANGED BURIAL/CREMATION SERVICES CONTRACTS. UPON THE DEATH OF THE TRUSTOR, THE DEPOSITS ARE FULLY PIAD TO THE CHICO CEMETERY ASSOCIATION.PART V, LINE 4: THE ENDOWMENT CARE FUND WAS ESTABLISHED TO RECEIVE PRINCIPLE CONTRIBUTIONS FROM THE SALE OF CEMETERY PROPERTIES. INCOME FROM THIS FUND IS USED FOR THE CARE, MAINTENANCE AND EMBELLISHMENT OF THE CEMETERY. ONE-HALF OF THE NET CAPITAL GAINS MAY BE SET ASIDE FOR FUTURE MAINTENANCE, CARE OR EMBELLISHMENT.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0378419
IRS990ScheduleD/TotalBookValueSecuritiesAmt03338668
IRS990ScheduleD/TotalLiabilityAmt041649
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0AFFORDABLE MORTUARY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1BRUSIE FUNERAL HOME
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0AFFORDABLE MORT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1BRUSIE FUNERAL H
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt025000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt118750
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LEASES A CREMATORY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1BUS OFFICE/BKKPG SRVCS
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0(A) NAME OF PERSON: AFFORDABLE MORTUARY. (B) RELATIONSHIP: AFFORDABLE MORTUARY IS OWNED BY MARC BRUSIE (52%) AND AMY BRUSIE (48%). (D) DESCRIPTION: THIS ENTITY LEASES A CREMATORY TO CHICO CEMETERY ASSOC INC(A) NAME OF PERSON: BRUSIE FUNERAL HOME(B) RELATIONSHIP: BRUSIE FUNERAL HOME IS OWNED BY MARC BRUSIE (51%) AND AMY BRUSIE (49%). (D) DESCRIPTION: THIS ENTITY PROVIDES BUSINESS OFFICE AND BOOKKEEPING SERVICES
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule L, Part V Supplemental Information
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MARC BRUSIE IS MARRIED TO JANICE BRUSIE. AMY BRUSIE AND MARC BRUSIE ARE BROTHER AND SISTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE CFO REVIEWS FORM 990 BEFORE IT IS SIGNED AND FILED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE UPON REQUEST AT THE OFFICES OF BRUSIE FUNERAL HOME, 626 BROADWAY, CHICO, CA 95928
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ON NOVEMBER 16, 2020, CHICO CEMETERY ASSOCIATION SOLD ITS CEMETERY PROPERTY AND ALL RELATED EQUIPMENT, SUPPLIES AND INVENTORY TO FPG CALIORNIA, INCBECAUSE THE ARTICLES OF INCORPORATION FOR CHICO CEMETERY ASSOCIATION REQUIRE THE CORPORATION TO EXCLUSIVELY OPERATE A CEMETERY, THE ARTICLES OF INCORPORATION WILL BE AMENDED SO THAT CHICO CEMETERY ASSOCIATION WILL OPERATE AS A FOR PROFIT CORPORATION, BEGINNING ON NOVEMBER 15, 2020, WHICH IS THE DAY BEFORE THE CLOSING OF THE ABOVE-REFERENCED SALE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4STATEMENT OF NONPROFIT CONVERSION
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04163823
IRS990/TotalAssetsEOYAmt04137632
IRS990/TotalAssetsGrp/BOYAmt04163823
IRS990/TotalAssetsGrp/EOYAmt04137632
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt014
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0797930
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01070084
IRS990/TotalLiabilitiesEOYAmt01039004
IRS990/TotalLiabilitiesGrp/BOYAmt01070084
IRS990/TotalLiabilitiesGrp/EOYAmt01039004
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03093739
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03098628
IRS990/TotalProgramServiceRevenueAmt0359868
IRS990/TotalReportableCompFromOrgAmt072065
IRS990/TotalRevenueGrp/ExclusionAmt0101567
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0701252
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0802819
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04163823
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04137632
IRS990/TravelGrp/TotalAmt033
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 3340
IRS990/USAddress/CityNm0CHICO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095927
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0https://www.chicocemetery.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARC W BRUSIE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President & CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-09-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CHICO CEMETERY ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0CHIC
ReturnHeader/Filer/EIN0940381950
ReturnHeader/Filer/PhoneNum05305205603
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 3340
ReturnHeader/Filer/USAddress/CityNm0CHICO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095927
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461244952
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Merrill Accountancy Corp

Document Assets

No mirrored PDF or thumbnail assets are attached yet.