Civic Intelligence

Chico Cemetery Association Inc

990 • Fiscal year 2013 • EIN 94-0381950

Jan 01, 2013 to Dec 31, 2013 • Filed on Jul 03, 2014

Organization ProfileN/A
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

0.30x

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

2013 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

92nd percentile

1.65x

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

2013 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2013

Net Margin

11th percentile

-20%

Higher net margin than 11% of similar nonprofits.

2013 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

90th percentile

$46,170

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

2013 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2013

Asset Growth

6th percentile

-2.6%

Faster asset growth than 6% of similar nonprofits.

2013 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

20th percentile

-12%

Faster revenue growth than 20% of similar nonprofits.

2013 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Down

$3,284,174

Down $86,949 (-2.6%) from 2012

Net Assets

Down

$2,294,151

Down $116,999 (-4.9%) from 2012

Liabilities

Up

$990,023

Up $30,050 (+3.1%) from 2012

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin11th percentile

Revenue

Down

$598,905

Down $81,738 (-12%) from 2012

Expenses

Up

$715,904

Up $31,005 (+4.5%) from 2012

Net Income

Down

-$116,999

Down $112,743 (-2649%) from 2012

Historical Trend

Balance Sheet Trend

Asset Growth6th percentile

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

2013

Assets$3,284,174
Liabilities$990,023
Net Assets$2,294,151
Open 2013 Filing

Operations Trend

Revenue Growth20th percentile

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

2013

Revenue$598,905
Expenses$715,904
Net Income-$116,999
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Jul 3, 2014
Return Version
2013v3.0
Gross Receipts
$853,047
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$2,468,712$2,262,039▼ $206,673
Rtn Earn Endowment Incm Other Fnds$2,202,805$2,085,806▼ $116,999
Land, Buildings, and Equipment, Net$426,593$459,798▲ $33,205
Other Notes and Loans Receivable, Net$265,529$264,835▼ $694
Pd in Cap Srpls Land Bldg Eqp Fund$206,435$206,435→ $0
Cash and Non-Interest-Bearing Accounts$42,255$115,153▲ $72,898
Savings and Temporary Cash Investments$59,787$103,881▲ $44,094
Accounts Receivable$85,649$52,467▼ $33,182
Inventories for Sale or Use$22,598$26,001▲ $3,403
Cap Stk Tr Prin Current Funds$1,910$1,910→ $0
Total Assets$3,371,123$3,284,174▼ $86,949
Liabilities
Escrow Account Liability$926,958$966,203▲ $39,245
Other Liabilities$28,929$21,006▼ $7,923
Accounts Payable and Accrued Expenses$4,086$2,814▼ $1,272
Total Liabilities$959,973$990,023▲ $30,050
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,411,150$2,294,151▼ $116,999
Total Liabilities and Net Assets / Fund Balance$3,371,123$3,284,174▼ $86,949

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$436,437$449,612$711,629
Equipment$22,212$151,811$174,023
Other Land Buildings$1,149$19,048$13,837
Other Securities$2,262,039--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
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
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amy J BrusieDirectorPT$34,736$11,434$46,170
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
$312,763
Investment Income
$138,727
Other Revenue
$147,415
Change in Net Assets
$-116,999
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$383,887
Other Expenses$331,992
Grants and Similar Amounts Paid$25
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$213,818
Occupancy---$86,850
Other Employee Benefits---$71,283
Current Officers, Directors, Trustees, and Key Employees---$66,086
Depreciation Depletion---$54,380
Fees for Services Management---$47,209
Payroll Taxes---$24,847
Insurance---$8,704
Pension Plan Contributions---$7,853
Fees for Services Other---$7,762
Other Expenses---$4,855
Office Expenses---$4,608
Fees for Services Accounting---$3,250
Fees for Services Legal---$1,620
Advertising---$873
Grants to Domestic Orgs---$25
Total Functional Expenses$0$0$0$715,904
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
-Glen Oaks Memorial Park is owned by Marc Brusie (51%) and Amy Brusie (49%).This entity provides groundskeeping personnel to Chico Cemetery Assoc., Inc.No$45,867
-Affordable Mortuary is owned by Marc Brusie (52%) and Amy Brusie (48%).This entity leases a crematory to Chico Cemetery Assoc., Inc.No$30,240
-Brusie Funeral Home is owned by Marc Brusie (51%) and Amy Brusie (49%).This entity provides business office and bookkeeping services.No$17,367
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
PreNeed Trust Payable$11,479
Endowment Trust Payable$5,666
Security Deposit$3,000
Vandalism Repair Funds$648
State Interment Fee$213
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

EIN
94-0381950
Phone
5303457243

Signing Officer

Name
Warren Brusie
Title
President
Phone
5303457243
Signed
2014-07-03
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
9
Volunteers
0

Preparer

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.”

Raw XML Appendix394 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt04086
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02814
IRS990/AccountsReceivableGrp/BOYAmt085649
IRS990/AccountsReceivableGrp/EOYAmt052467
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Care and maintenance of cemetery grounds and disposal of bodies by burial or by cremation.
IRS990/AdvertisingGrp/TotalAmt0873
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10Janice Brusie
IRS990/BooksInCareOfDetail/PhoneNum05303425642
IRS990/BooksInCareOfDetail/USAddress/AddressLine10626 Broadway
IRS990/BooksInCareOfDetail/USAddress/City0Chico
IRS990/BooksInCareOfDetail/USAddress/State0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCode095928
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd01
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt01910
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt01910
IRS990/CashNonInterestBearingGrp/BOYAmt042255
IRS990/CashNonInterestBearingGrp/EOYAmt0115153
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt066086
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CostOfGoodsSoldAmt066615
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt025
IRS990/CYInvestmentIncomeAmt0138727
IRS990/CYOtherExpensesAmt0331992
IRS990/CYOtherRevenueAmt0147415
IRS990/CYProgramServiceRevenueAmt0312763
IRS990/CYRevenuesLessExpensesAmt0-116999
IRS990/CYSalariesCompEmpBnftPaidAmt0383887
IRS990/CYTotalExpensesAmt0715904
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0598905
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt054380
IRS990/Desc0Care and maintenance of cemetery grounds.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt09
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EscrowAccountLiabilityGrp/BOYAmt0926958
IRS990/EscrowAccountLiabilityGrp/EOYAmt0966203
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt03250
IRS990/FeesForServicesLegalGrp/TotalAmt01620
IRS990/FeesForServicesManagementGrp/TotalAmt047209
IRS990/FeesForServicesOtherGrp/TotalAmt07762
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt024.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt210.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt330.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt410.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt311434
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0Warren A Brusie
IRS990/Form990PartVIISectionAGrp/PersonNm1Ann Brusie
IRS990/Form990PartVIISectionAGrp/PersonNm2Marc W Brusie
IRS990/Form990PartVIISectionAGrp/PersonNm3Amy J Brusie
IRS990/Form990PartVIISectionAGrp/PersonNm4Janice Brusie
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt334736
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt431350
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Chief Financial Officer
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01902
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt010000
IRS990/GainOrLossGrp/SecuritiesAmt06540
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticOrgsGrp/TotalAmt025
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt010000
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0177269
IRS990/GrossReceiptsAmt0853047
IRS990/GrossRentsGrp/RealAmt024831
IRS990/GrossSalesOfInventoryAmt0205997
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt08704
IRS990/InventoriesForSaleOrUseGrp/BOYAmt022598
IRS990/InventoriesForSaleOrUseGrp/EOYAmt026001
IRS990/InvestmentIncomeGrp/ExclusionAmt0122187
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0122187
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt02468712
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt02262039
IRS990/IRPDocumentCnt06
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0620471
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0426593
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0459798
IRS990/LandBldgEquipCostOrOtherBssAmt01080269
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0170729
IRS990/LessRentalExpensesGrp/RealAmt016798
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
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 cemetary or by cremation.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02411150
IRS990/NetAssetsOrFundBalancesEOYAmt02294151
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt06540
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt010000
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt016540
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0139382
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0139382
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt08033
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt08033
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt086850
IRS990/OfficeExpensesGrp/TotalAmt04608
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt071283
IRS990/OtherExpensesGrp/Desc0Crematory
IRS990/OtherExpensesGrp/Desc1Transportation
IRS990/OtherExpensesGrp/Desc2Taxes/Licences/Permits
IRS990/OtherExpensesGrp/TotalAmt092919
IRS990/OtherExpensesGrp/TotalAmt118962
IRS990/OtherExpensesGrp/TotalAmt24855
IRS990/OtherLiabilitiesGrp/BOYAmt028929
IRS990/OtherLiabilitiesGrp/EOYAmt021006
IRS990/OtherSalariesAndWagesGrp/TotalAmt0213818
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0265529
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0264835
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt024847
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0206435
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0206435
IRS990/PensionPlanContributionsGrp/TotalAmt07853
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Warren Brusie
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0812900
IRS990/ProgramServiceRevenueGrp/BusinessCd1531190
IRS990/ProgramServiceRevenueGrp/Desc0Burial & Cremation Ser
IRS990/ProgramServiceRevenueGrp/Desc1Land Lease-State of Ca
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0305767
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16996
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0305767
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16996
IRS990/ProgSrvcAccomActy2Grp/Desc0Performing services for the newly deceased.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt0240
IRS990/PYInvestmentIncomeAmt0107531
IRS990/PYOtherExpensesAmt0311828
IRS990/PYOtherRevenueAmt0250544
IRS990/PYProgramServiceRevenueAmt0322568
IRS990/PYRevenuesLessExpensesAmt0-4256
IRS990/PYSalariesCompEmpBnftPaidAmt0372831
IRS990/PYTotalExpensesAmt0684899
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0680643
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-116999
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt08033
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02202805
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02085806
IRS990/SavingsAndTempCashInvstGrp/BOYAmt059787
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0103881
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.20530
IRS990ScheduleD/BuildingsGrp/BookValueAmt0436437
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0449612
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0174420
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0711629
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt01823
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01351193
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt083970
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01396332
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt079113
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0116121
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt01803
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01336666
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt041509
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01351193
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt044544
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt069723
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt02318
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01355953
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt021442
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01336666
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-20403
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt018008
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt022212
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0151811
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0174023
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01149
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019048
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt06360
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013837
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05666
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt111479
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2648
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3213
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt43000
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/BookValueAmt02262039
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Mutual Funds
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.79470
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/TotalBookValueLandBuildingsAmt0459798
IRS990ScheduleD/TotalBookValueSecuritiesAmt02262039
IRS990ScheduleD/TotalLiabilityAmt021006
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine10Glen Oaks Memorial Park
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine11Affordable Mortuary
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine12Brusie 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/TransactionAmt045867
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt130240
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt217367
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/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03371123
IRS990/TotalAssetsEOYAmt03284174
IRS990/TotalAssetsGrp/BOYAmt03371123
IRS990/TotalAssetsGrp/EOYAmt03284174
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/TotalAmt0715904
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0959973
IRS990/TotalLiabilitiesEOYAmt0990023
IRS990/TotalLiabilitiesGrp/BOYAmt0959973
IRS990/TotalLiabilitiesGrp/EOYAmt0990023
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02411150
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02294151
IRS990/TotalOtherCompensationAmt011434
IRS990/TotalProgramServiceRevenueAmt0312763
IRS990/TotalReportableCompFromOrgAmt066086
IRS990/TotalRevenueGrp/ExclusionAmt0136760
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0462145
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0598905
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03371123
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03284174
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine10626 Broadway
IRS990/USAddress/City0Chico
IRS990/USAddress/State0CA
IRS990/USAddress/ZIPCode095928
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Warren Brusie
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum05303457243
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-07-03
ReturnHeader/Filer/BusinessName/BusinessNameLine10Chico Cemetery Association Inc
ReturnHeader/Filer/BusinessNameControlTxt0CHIC
ReturnHeader/Filer/EIN0940381950
ReturnHeader/Filer/PhoneNum05303457243
ReturnHeader/Filer/USAddress/AddressLine10881 Mangrove Ave
ReturnHeader/Filer/USAddress/City0Chico
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode095926
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0680102429
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Johnson & Heller Acctcy Corp
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1055 Declaration Dr A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Chico
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode095973
ReturnHeader/PreparerPersonGrp/PhoneNum05308933355
ReturnHeader/PreparerPersonGrp/PreparationDt02014-07-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Randolph R Johnson
ReturnHeader/ReturnTs02014-07-11T15:08:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,284,174
Liabilities
$990,023
Net assets
$2,294,151
Revenue
$598,905
Expenses
$715,904
Net income
-$116,999
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