Civic Intelligence

Chico Cemetery Association Inc

990 • Fiscal year 2018 • EIN 94-0381950

Jan 01, 2018 to Dec 31, 2018 • Filed on Jun 28, 2019

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

91st percentile

0.25x

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

2018 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

90th percentile

0.98x

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

2018 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2018

Net Margin

49th percentile

21%

Higher net margin than 49% of similar nonprofits.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

89th percentile

$54,592

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 5.0% of source-year revenue.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2018

Asset Growth

82nd percentile

6.5%

Faster asset growth than 82% of similar nonprofits.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

64th percentile

14%

Faster revenue growth than 64% of similar nonprofits.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$4,252,060

Up $258,059 (+6.5%) from 2017

Net Assets

Up

$3,189,397

Up $228,651 (+7.7%) from 2017

Liabilities

Up

$1,062,663

Up $29,408 (+2.8%) from 2017

Revenue

Up

$1,081,378

Up $133,206 (+14%) from 2017

Expenses

Up

$852,727

Up $106,850 (+14%) from 2017

Net Income

Up

$228,651

Up $26,356 (+13%) from 2017

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

2018

Assets$4,252,060
Liabilities$1,062,663
Net Assets$3,189,397

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

2018

Revenue$1,081,378
Expenses$852,727
Net Income$228,651
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jun 28, 2019
Return Version
2018v3.1
Gross Receipts
$2,108,262
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$2,905,920$3,103,393▲ $197,473
Rtn Earn Endowment Incm Other Fnds$2,752,401$2,981,052▲ $228,651
Land, Buildings, and Equipment, Net$438,257$408,963▼ $29,294
Cash and Non-Interest-Bearing Accounts$145,686$314,177▲ $168,491
Accounts Receivable$199,907$241,520▲ $41,613
Pd in Cap Srpls Land Bldg Eqp Fund$206,435$206,435→ $0
Inventories for Sale or Use$117,377$128,576▲ $11,199
Savings and Temporary Cash Investments$186,854$55,431▼ $131,423
Cap Stk Tr Prin Current Funds$1,910$1,910→ $0
Total Assets$3,994,001$4,252,060▲ $258,059
Liabilities
Escrow Account Liability$903,316$923,479▲ $20,163
Other Liabilities$122,421$135,205▲ $12,784
Accounts Payable and Accrued Expenses$7,518$3,979▼ $3,539
Total Liabilities$1,033,255$1,062,663▲ $29,408
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,960,746$3,189,397▲ $228,651
Total Liabilities and Net Assets / Fund Balance$3,994,001$4,252,060▲ $258,059

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$355,440$637,173$818,193
Equipment$51,645$164,799$216,444
Other Land Buildings$1,878$19,777$13,402
Other Securities$3,103,393--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
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
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
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amy J BrusieSecretaryPT$53,002$1,590$54,592
Janice BrusieTreasurer-CFOPT$47,250$1,372$48,622

Board Members and Trustees

NameTitle
Warren A BrusiePresident
Marc W BrusieVice President
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$394,781
Investment Income
$284,996
Other Revenue
$401,601
Change in Net Assets
$228,651
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$486,837
Other Expenses$365,890
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$251,651
Occupancy---$105,773
Current Officers, Directors, Trustees, and Key Employees---$99,253
Other Employee Benefits---$96,052
Depreciation Depletion---$51,180
Fees for Services Other---$36,066
Payroll Taxes---$33,020
Office Expenses---$30,640
Advertising---$9,880
Insurance---$8,876
Other Expenses---$8,762
Pension Plan Contributions---$6,861
Fees for Services Accounting---$4,100
Fees for Services Legal---$1,715
Interest---$10
Total Functional Expenses$0$0$0$852,727
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$30,000
-Brusie Funeral Home is owned by Marc Brusie (51%) and Amy Brusie (49%).This entity provides business office and bookkeeping services.No$25,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
PreNeed Trust Payable$80,886
Due to Christy Vault$39,013
Endowment Trust Payable$15,055
Vandalism Repair Funds$132
State Interment Fee$119
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 Brusie is the father of 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
2019-06-28
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
6
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/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt091541
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt078762
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt01782
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01396332
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt021287
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01827567
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0580559
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0168829
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt051645
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0164799
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0216444
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt01878
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019777
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt08253
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013402
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt015055
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt180886
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2132
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3119
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt439013
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Endowment Trust Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1PreNeed Trust Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Vandalism Repair Funds
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3State Interment Fee
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Due to Christy Vault
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt03103393
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Mutual Funds
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
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/TotalBookValueLandBuildingsAmt0408963
IRS990ScheduleD/TotalBookValueSecuritiesAmt03103393
IRS990ScheduleD/TotalLiabilityAmt0135205
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0Affordable Mortuary
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1Brusie Funeral Home
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Affordable Mortuary is owned by Marc Brusie (52%) and Amy Brusie (48%).
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1Brusie Funeral Home is owned by Marc Brusie (51%) and Amy Brusie (49%).
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd20
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt030000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt125000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0This entity leases a crematory to Chico Cemetery Assoc., Inc.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1This entity provides business office and bookkeeping services.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Warren Brusie is the father of 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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03994001
IRS990/TotalAssetsEOYAmt04252060
IRS990/TotalAssetsGrp/BOYAmt03994001
IRS990/TotalAssetsGrp/EOYAmt04252060
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/TotalAmt0852727
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01033255
IRS990/TotalLiabilitiesEOYAmt01062663
IRS990/TotalLiabilitiesGrp/BOYAmt01033255
IRS990/TotalLiabilitiesGrp/EOYAmt01062663
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02960746
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03189397
IRS990/TotalOtherCompensationAmt02962
IRS990/TotalProgramServiceRevenueAmt0394781
IRS990/TotalReportableCompFromOrgAmt0100252
IRS990/TotalRevenueGrp/ExclusionAmt0296035
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0785343
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01081378
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03994001
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04252060
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/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Warren Brusie
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum05303457243
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-06-28
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/AtSubmissionCreationDeviceId070F7E88CA95F53C31AE67C6A2BFCB19A2787945F
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0A824CB08563706ADC3328B122147BE9628B3BE48
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0198.0.227.145
ReturnHeader/FilingSecurityInformation/IPDt02019-06-28
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PD
ReturnHeader/FilingSecurityInformation/IPTm009:36:35
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/PreparationDt02019-06-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Randolph R Johnson
ReturnHeader/ReturnTs02019-07-09T12:53:41-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

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