Civic Intelligence

Chico Cemetery Association Inc

990 • Fiscal year 2016 • EIN 94-0381950

Jan 01, 2016 to Dec 31, 2016 • Filed on May 25, 2017

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

90th percentile

0.26x

Higher debt load relative to assets than 90% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

91st percentile

1.38x

Higher debt load relative to revenue than 91% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Net Margin

32nd percentile

-0.6%

Higher net margin than 32% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

84th percentile

$42,174

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Asset Growth

20th percentile

-0.7%

Faster asset growth than 20% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

42nd percentile

-6.6%

Faster revenue growth than 42% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$3,732,578

Down $26,566 (-0.7%) from 2015

Net Assets

Down

$2,758,451

Down $4,074 (-0.1%) from 2015

Liabilities

Down

$974,127

Down $22,492 (-2.3%) from 2015

Revenue And Expenses
Liabilities / Revenue91st percentileNet Margin32nd percentile

Revenue

Down

$705,863

Down $49,606 (-6.6%) from 2015

Expenses

Up

$709,937

Up $24,031 (+3.5%) from 2015

Net Income

Down

-$4,074

Down $73,637 (-106%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth20th 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

2016

Assets$3,732,578
Liabilities$974,127
Net Assets$2,758,451
Open 2016 Filing

Operations Trend

Revenue Growth42nd 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

2016

Revenue$705,863
Expenses$709,937
Net Income-$4,074
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 25, 2017
Return Version
2016v3.0
Gross Receipts
$1,074,823
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$2,915,267$2,721,433▼ $193,834
Rtn Earn Endowment Incm Other Fnds$2,554,180$2,550,106▼ $4,074
Land, Buildings, and Equipment, Net$475,297$493,480▲ $18,183
Savings and Temporary Cash Investments$141,918$245,488▲ $103,570
Pd in Cap Srpls Land Bldg Eqp Fund$206,435$206,435→ $0
Cash and Non-Interest-Bearing Accounts$69,059$131,418▲ $62,359
Accounts Receivable$128,112$114,248▼ $13,864
Inventories for Sale or Use$29,491$26,511▼ $2,980
Cap Stk Tr Prin Current Funds$1,910$1,910→ $0
Total Assets$3,759,144$3,732,578▼ $26,566
Liabilities
Escrow Account Liability$927,998$904,321▼ $23,677
Other Liabilities$65,076$61,001▼ $4,075
Accounts Payable and Accrued Expenses$3,545$8,805▲ $5,260
Total Liabilities$996,619$974,127▼ $22,492
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,762,525$2,758,451▼ $4,074
Total Liabilities and Net Assets / Fund Balance$3,759,144$3,732,578▼ $26,566

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$434,211$558,402$818,193
Equipment$57,615$127,846$185,461
Other Land Buildings$1,654$18,108$13,402
Other Securities$2,721,433--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$1,873,205$34,092▲ $40,653$109,217$1,836,783
2015$1,827,567$34,622▲ $91,541$78,762$1,873,205
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
Compensation and Service Providers
Top Officer Pay84th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Janice BrusieChief Financial OfficerPT$42,174$42,174
Amy J BrusieDirectorPT$37,350$37,350

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
$374,742
Investment Income
$98,759
Other Revenue
$232,362
Change in Net Assets
$-4,074
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$395,549
Other Expenses$314,388
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$202,616
Other Employee Benefits---$79,985
Current Officers, Directors, Trustees, and Key Employees---$79,524
Occupancy---$66,141
Depreciation Depletion---$41,487
Fees for Services Other---$32,227
Payroll Taxes---$26,978
Fees for Services Management---$25,000
Office Expenses---$24,981
Insurance---$10,071
Fees for Services Legal---$8,976
Pension Plan Contributions---$6,446
Other Expenses---$5,138
Fees for Services Accounting---$3,900
Advertising---$877
Total Functional Expenses$0$0$0$709,937
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 Mortuary is owned by Marc Brusie (52%) and Amy Brusie (48%).This entity leases a crematory to Chico Cemetery Assoc., Inc.No$32,500
-Brusie Funeral Home is owned by Marc Brusie (51%) and Amy Brusie (49%).This entity provides business office and bookkeeping services.No$24,654
-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$20,406
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
PreNeed Trust Payable$53,819
Endowment Trust Payable$5,573
Prepaid Rent$1,230
State Interment Fee$247
Vandalism Repair Funds$132
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 11B

“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
2017-05-25
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
13
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.”

Raw XML AppendixShowing 400 of 410 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/BOYAmt03545
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt08805
IRS990/AccountsReceivableGrp/BOYAmt0128112
IRS990/AccountsReceivableGrp/EOYAmt0114248
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Care and maintenance of cemetery grounds and disposal of bodies by burial or by cremation.
IRS990/AdvertisingGrp/TotalAmt0877
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Janice Brusie
IRS990/BooksInCareOfDetail/PhoneNum05303425642
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0626 Broadway
IRS990/BooksInCareOfDetail/USAddress/CityNm0Chico
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd095928
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd01
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt01910
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt01910
IRS990/CashNonInterestBearingGrp/BOYAmt069059
IRS990/CashNonInterestBearingGrp/EOYAmt0131418
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt079524
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CostOfGoodsSoldAmt073163
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt098759
IRS990/CYOtherExpensesAmt0314388
IRS990/CYOtherRevenueAmt0232362
IRS990/CYProgramServiceRevenueAmt0374742
IRS990/CYRevenuesLessExpensesAmt0-4074
IRS990/CYSalariesCompEmpBnftPaidAmt0395549
IRS990/CYTotalExpensesAmt0709937
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0705863
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt041487
IRS990/Desc0Care and maintenance of cemetery grounds.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt013
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EscrowAccountLiabilityGrp/BOYAmt0927998
IRS990/EscrowAccountLiabilityGrp/EOYAmt0904321
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt03900
IRS990/FeesForServicesLegalGrp/TotalAmt08976
IRS990/FeesForServicesManagementGrp/TotalAmt025000
IRS990/FeesForServicesOtherGrp/TotalAmt032227
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/AverageHoursPerWeekRt415.00
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/OtherCompensationAmt30
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/ReportableCompFromOrgAmt337350
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt442174
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/OtherAmt023243
IRS990/GainOrLossGrp/SecuritiesAmt0-30025
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt028349
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0243712
IRS990/GrossReceiptsAmt01074823
IRS990/GrossRentsGrp/RealAmt025722
IRS990/GrossSalesOfInventoryAmt0296757
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt010071
IRS990/InventoriesForSaleOrUseGrp/BOYAmt029491
IRS990/InventoriesForSaleOrUseGrp/EOYAmt026511
IRS990/InvestmentIncomeGrp/ExclusionAmt0105541
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0105541
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt02915267
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt02721433
IRS990/IRPDocumentCnt010
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0704356
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0475297
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0493480
IRS990/LandBldgEquipCostOrOtherBssAmt01197836
IRS990/LegalDomicileStateCd0CA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt05106
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0273737
IRS990/LessRentalExpensesGrp/RealAmt016954
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/NetAssetsOrFundBalancesBOYAmt02762525
IRS990/NetAssetsOrFundBalancesEOYAmt02758451
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-30025
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt023243
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-6782
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0223594
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0223594
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt08768
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt08768
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt066141
IRS990/OfficeExpensesGrp/TotalAmt024981
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt079985
IRS990/OtherExpensesGrp/Desc0Crematory
IRS990/OtherExpensesGrp/Desc1Transportation
IRS990/OtherExpensesGrp/Desc2Taxes/Licenses/Permits
IRS990/OtherExpensesGrp/TotalAmt088769
IRS990/OtherExpensesGrp/TotalAmt16821
IRS990/OtherExpensesGrp/TotalAmt25138
IRS990/OtherLiabilitiesGrp/BOYAmt065076
IRS990/OtherLiabilitiesGrp/EOYAmt061001
IRS990/OtherSalariesAndWagesGrp/TotalAmt0202616
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt026978
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0206435
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0206435
IRS990/PensionPlanContributionsGrp/TotalAmt06446
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/RelatedOrExemptFuncIncomeAmt0366738
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt18004
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0366738
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt18004
IRS990/ProgSrvcAccomActy2Grp/Desc0Performing services for the newly deceased.
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0148974
IRS990/PYOtherExpensesAmt0291932
IRS990/PYOtherRevenueAmt0289558
IRS990/PYProgramServiceRevenueAmt0316937
IRS990/PYRevenuesLessExpensesAmt069563
IRS990/PYSalariesCompEmpBnftPaidAmt0393974
IRS990/PYTotalExpensesAmt0685906
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0755469
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-4074
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt08768
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02554180
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02550106
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0141918
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0245488
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.34000
IRS990ScheduleD/BuildingsGrp/BookValueAmt0434211
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0558402
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt0174420
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0818193
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt01950
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01873205
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt034092
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01836783
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt040653
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0109217
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt01763
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01827567
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt034622
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01873205
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt091541
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt078762
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt01782
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01396332
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt021287
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01827567
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0580559
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0168829
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt01823
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01351193
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt083970
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01396332
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt079113
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0116121
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt01803
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01336666
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt041509
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01351193
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt044544
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt069723
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt057615
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0127846
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0185461
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01654
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt018108
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt06360
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013402
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05573
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt153819
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2132
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3247
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt41230
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Endowment Trust Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PreNeed Trust Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Vandalism Repair Funds
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3State Interment Fee
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Prepaid Rent
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt02721433
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Mutual Funds
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.66000
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/TotalBookValueLandBuildingsAmt0493480
IRS990ScheduleD/TotalBookValueSecuritiesAmt02721433
IRS990ScheduleD/TotalLiabilityAmt061001
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/TransactionAmt020406
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt132500
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt224654
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 11b
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/TotalAssetsBOYAmt03759144
IRS990/TotalAssetsEOYAmt03732578
IRS990/TotalAssetsGrp/BOYAmt03759144
IRS990/TotalAssetsGrp/EOYAmt03732578
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/TotalAmt0709937
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0996619
IRS990/TotalLiabilitiesEOYAmt0974127
IRS990/TotalLiabilitiesGrp/BOYAmt0996619
IRS990/TotalLiabilitiesGrp/EOYAmt0974127
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02762525
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02758451
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0374742
IRS990/TotalReportableCompFromOrgAmt079524
IRS990/TotalRevenueGrp/ExclusionAmt084284
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0621579
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0705863
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03759144
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03732578
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/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Warren Brusie
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum05303457243
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-25
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/FilingSecurityInformation/AtSubmissionCreationDeviceId08C7D128C2BA6997F27E20381313BAF44EA1EC87E
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId053703321D8A6259BDB1646D94E8BFBB9F63B00CF
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0198.0.227.145
ReturnHeader/FilingSecurityInformation/IPDt02017-05-25
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm009:49:47
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0680102429
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Johnson & Heller Acctcy Corp
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt055 Declaration Dr A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Chico

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
$3,732,578
Liabilities
$974,127
Net assets
$2,758,451
Revenue
$705,863
Expenses
$709,937
Net income
-$4,074
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