Civic Intelligence

Chico Cemetery Association Inc

990 • Fiscal year 2014 • EIN 94-0381950

Jan 01, 2014 to Dec 31, 2014 • Filed on Jun 10, 2015

881 Mangrove AveChico, CA 95926

(530) 345-7243

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.27x

Higher debt load relative to assets than 92% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

87th percentile

0.89x

Higher debt load relative to revenue than 87% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Net Margin

65th percentile

36%

Higher net margin than 65% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

83rd percentile

$35,580

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2014

Asset Growth

91st percentile

12%

Faster asset growth than 91% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

90th percentile

86%

Faster revenue growth than 90% of similar nonprofits.

2014 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Up

$3,685,416

Up $401,242 (+12%) from 2013

Net Assets

Up

$2,692,962

Up $398,811 (+17%) from 2013

Liabilities

Up

$992,454

Up $2,431 (+0.2%) from 2013

Revenue

Up

$1,116,802

Up $517,897 (+86%) from 2013

Expenses

Up

$717,991

Up $2,087 (+0.3%) from 2013

Net Income

Up

$398,811

Up $515,810 (+441%) from 2013

Historical Trend

Balance Sheet Trend

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

$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

2014

Assets$3,685,416
Liabilities$992,454
Net Assets$2,692,962

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$1,116,802
Expenses$717,991
Net Income$398,811
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jun 10, 2015
Return Version
2014v5.0
Gross Receipts
$2,459,423
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$2,262,039$2,536,213▲ $274,174
Rtn Earn Endowment Incm Other Fnds$2,085,806$2,484,617▲ $398,811
Land, Buildings, and Equipment, Net$459,798$516,081▲ $56,283
Other Notes and Loans Receivable, Net$264,835$262,361▼ $2,474
Pd in Cap Srpls Land Bldg Eqp Fund$206,435$206,435→ $0
Savings and Temporary Cash Investments$103,881$169,871▲ $65,990
Cash and Non-Interest-Bearing Accounts$115,153$93,928▼ $21,225
Accounts Receivable$52,467$77,306▲ $24,839
Inventories for Sale or Use$26,001$29,656▲ $3,655
Cap Stk Tr Prin Current Funds$1,910$1,910→ $0
Total Assets$3,284,174$3,685,416▲ $401,242
Liabilities
Escrow Account Liability$966,203$949,481▼ $16,722
Other Liabilities$21,006$40,835▲ $19,829
Accounts Payable and Accrued Expenses$2,814$2,138▼ $676
Total Liabilities$990,023$992,454▲ $2,431
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,294,151$2,692,962▲ $398,811
Total Liabilities and Net Assets / Fund Balance$3,284,174$3,685,416▲ $401,242

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$500,598$481,726$807,904
Equipment$14,794$154,055$168,849
Other Land Buildings$689$19,508$13,837
Other Securities$2,536,213--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$1,396,332$21,287▲ $580,559$168,829$1,827,567
2013$1,351,193$83,970▲ $79,113$116,121$1,396,332
2012$1,336,666$41,509▲ $44,544$69,723$1,351,193
2011$1,355,953$21,442▼ $20,403$18,008$1,336,666
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Amy J BrusieDirectorPT$35,580$35,580
Janice BrusieChief Financial OfficerPT$31,350$31,350

Board Members and Trustees

NameTitle
Warren A BrusiePresident
Ann BrusieVice President
Marc W BrusieTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$298,583
Investment Income
$651,756
Other Revenue
$166,463
Change in Net Assets
$398,811
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$388,620
Other Expenses$329,270
Grants and Similar Amounts Paid$101
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$213,055
Occupancy---$99,548
Other Employee Benefits---$77,116
Current Officers, Directors, Trustees, and Key Employees---$66,930
Fees for Services Management---$44,573
Depreciation Depletion---$36,874
Payroll Taxes---$24,103
Office Expenses---$18,703
Fees for Services Other---$11,611
Insurance---$7,684
Pension Plan Contributions---$7,416
Fees for Services Accounting---$4,990
Other Expenses---$3,696
Advertising---$375
Grants to Domestic Orgs---$101
Total Functional Expenses$0$0$0$717,991
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
PreNeed Trust Payable$23,559
Endowment Trust Payable$12,963
Security Deposit$3,544
Vandalism Repair Funds$624
State Interment Fee$145
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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 A, line 2

Warren and Ann Brusie are married. Their adult children are Marc Brusie and Amy Brusie. Marc Brusie is married to Janice Brusie.

Form 990, Part VI, Section A, line 8B

There are no committees.

Form 990, Part VI, Section B, line 11

The CFO reviews Form 990 before it is signed and filed.

Form 990, Part VI, Section C, line 19

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
5303457243
Address
881 Mangrove Ave, Chico, CA 95926

Signing Officer

Name
Warren Brusie
Title
President
Phone
5303457243
Signed
2015-06-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Warren Brusie
Formed
1902
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
0
Employees
11
Volunteers
0

Preparer

Firm
Johnson & Heller Acctcy Corp
Address
55 Declaration Dr A, Chico, CA 95973
Preparer
Randolph R Johnson
Phone
5308933355
Supplemental Narrative

Financial Statement Notes

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 paid to 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.

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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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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt069723
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt02318
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01355953
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt021442
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01336666
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-20403
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt018008
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt014794
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0154055
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0168849
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0689
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019508
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt06360
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013837
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt012963
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt123559
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2624
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3145
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt43544
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Endowment Trust Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PreNeed Trust Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Vandalism Repair Funds
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3State Interment Fee
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Security Deposit
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt02536213
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Mutual Funds
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.61890
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The 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 paid to Chico Cemetery Association.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The 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 IV, Line 2b:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part V, Line 4:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0516081
IRS990ScheduleD/TotalBookValueSecuritiesAmt02536213
IRS990ScheduleD/TotalLiabilityAmt040835
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0Glen Oaks Memorial Park
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1Affordable Mortuary
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt2Brusie Funeral Home
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Glen Oaks Memorial Park is owned by Marc Brusie (51%) and Amy Brusie (49%).
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1Affordable Mortuary is owned by Marc Brusie (52%) and Amy Brusie (48%).
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2Brusie Funeral Home is owned by Marc Brusie (51%) and Amy Brusie (49%).
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd20
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0This entity provides groundskeeping personnel to Chico Cemetery Assoc., Inc.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1This entity leases a crematory to Chico Cemetery Assoc., Inc.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2This entity provides business office and bookkeeping services.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Warren and Ann Brusie are married. Their adult children are Marc Brusie and Amy Brusie. Marc Brusie is married to Janice Brusie.
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/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03284174
IRS990/TotalAssetsEOYAmt03685416
IRS990/TotalAssetsGrp/BOYAmt03284174
IRS990/TotalAssetsGrp/EOYAmt03685416
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/TotalAmt0717991
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0990023
IRS990/TotalLiabilitiesEOYAmt0992454
IRS990/TotalLiabilitiesGrp/BOYAmt0990023
IRS990/TotalLiabilitiesGrp/EOYAmt0992454
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02294151
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02692962
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0298583
IRS990/TotalReportableCompFromOrgAmt066930
IRS990/TotalRevenueGrp/ExclusionAmt0661313
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0455489
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01116802
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03284174
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03685416
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0626 Broadway
IRS990/USAddress/CityNm0Chico
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095928
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02016-03-07 17:11:31Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Warren Brusie
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum05303457243
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-06-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Chico Cemetery Association Inc
ReturnHeader/Filer/BusinessNameControlTxt0CHIC
ReturnHeader/Filer/EIN0940381950
ReturnHeader/Filer/PhoneNum05303457243
ReturnHeader/Filer/USAddress/AddressLine1Txt0881 Mangrove Ave
ReturnHeader/Filer/USAddress/CityNm0Chico
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095926
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0680102429
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Johnson & Heller Acctcy Corp
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt055 Declaration Dr A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Chico
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095973
ReturnHeader/PreparerPersonGrp/PhoneNum05308933355
ReturnHeader/PreparerPersonGrp/PreparationDt02015-06-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Randolph R Johnson
ReturnHeader/ReturnTs02015-06-18T15:09:20-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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