Civic Intelligence

Sunset Mausoleum Association

990 • Fiscal year 2021 • EIN 94-0910380

Jan 01, 2021 to Dec 31, 2021 • Filed on May 03, 2022

PO Box 7035Berkeley, CA 94707-0035

(818) 397-6917

Siviq Scores

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

Liabilities / Assets

99th percentile

1.06x

Higher debt load relative to assets than 99% of similar nonprofits.

2021 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

99th percentile

14.95x

Higher debt load relative to revenue than 99% of similar nonprofits.

2021 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2021

Net Margin

2nd percentile

-68%

Higher net margin than 2% of similar nonprofits.

2021 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

56th percentile

$0

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2021 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2021

Asset Growth

2nd percentile

-3.6%

Faster asset growth than 2% of similar nonprofits.

2021 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

90th percentile

177%

Faster revenue growth than 90% of similar nonprofits.

2021 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Down

$2,489,254

Down $93,495 (-3.6%) from 2020

Net Assets

Down

-$156,411

Down $118,495 (-313%) from 2020

Liabilities

Up

$2,645,665

Up $25,000 (+1.0%) from 2020

Revenue

Up

$176,985

Up $113,015 (+177%) from 2020

Expenses

Up

$297,675

Up $93,984 (+46%) from 2020

Net Income

Up

-$120,690

Up $19,031 (+14%) from 2020

Historical Trend

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $3,060,512Liabilities 2010: $1,615,131Net Assets 2010: $1,445,3812010Assets 2011: $3,065,552Liabilities 2011: $1,736,631Net Assets 2011: $1,328,9212011Assets 2012: $3,050,402Liabilities 2012: $1,905,631Net Assets 2012: $1,144,7712012Assets 2013: $2,934,941Liabilities 2013: $2,015,631Net Assets 2013: $919,3102013Assets 2014: $2,932,200Liabilities 2014: $2,130,665Net Assets 2014: $801,5352014Assets 2015: $2,907,710Liabilities 2015: $2,270,665Net Assets 2015: $637,0452015Assets 2016: $2,868,265Liabilities 2016: $2,425,665Net Assets 2016: $442,6002016Assets 2017: $2,847,740Liabilities 2017: $2,520,665Net Assets 2017: $327,0752017Assets 2018: $2,747,426Liabilities 2018: $2,540,665Net Assets 2018: $206,7612018Assets 2019: $2,641,675Liabilities 2019: $2,540,665Net Assets 2019: $101,0102019Assets 2020: $2,582,749Liabilities 2020: $2,620,665Net Assets 2020: -$37,9162020Assets 2021: $2,489,254Liabilities 2021: $2,645,665Net Assets 2021: -$156,4112021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022Assets 2023: $1Liabilities 2023: $02023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2021

Assets$2,489,254
Liabilities$2,645,665
Net Assets-$156,411

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200K-$400KRevenue 2010: $202,063Expenses 2010: $191,491Net Income 2010: $10,5722010Revenue 2011: $73,033Expenses 2011: $190,214Net Income 2011: -$117,1812011Revenue 2012: $55,018Expenses 2012: $240,009Net Income 2012: -$184,9912012Revenue 2013: $34,483Expenses 2013: $260,375Net Income 2013: -$225,8922013Revenue 2014: $131,225Expenses 2014: $250,410Net Income 2014: -$119,1852014Revenue 2015: $71,383Expenses 2015: $237,313Net Income 2015: -$165,9302015Revenue 2016: $74,629Expenses 2016: $270,214Net Income 2016: -$195,5852016Revenue 2017: $196,591Expenses 2017: $313,940Net Income 2017: -$117,3492017Revenue 2018: $160,609Expenses 2018: $282,512Net Income 2018: -$121,9032018Revenue 2019: $110,251Expenses 2019: $217,651Net Income 2019: -$107,4002019Revenue 2020: $63,970Expenses 2020: $203,691Net Income 2020: -$139,7212020Revenue 2021: $176,985Expenses 2021: $297,675Net Income 2021: -$120,6902021Revenue 2022: $49,538Expenses 2022: $275,437Net Income 2022: -$225,8992022Revenue 2023: $0Expenses 2023: $0Net Income 2023: $02023

Highlighted filing

2021

Revenue$176,985
Expenses$297,675
Net Income-$120,690
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
May 3, 2022
Return Version
2021v4.0
Gross Receipts
$176,985
Mission and Program Overview

Mission

SEE SCH O

To provide above-ground entombment for both caskets and urns by providing crypts and niches and the services necessary to maintain the building and property

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,943,601$1,934,946▼ $8,655
Inventories for Sale or Use$135,000$135,000→ $0
Cash and Non-Interest-Bearing Accounts$61,927$31,396▼ $30,531
Accounts Receivable$10,369$10,369→ $0
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$2,582,749$2,489,254▼ $93,495
Other Assets Total$431,852$377,543▼ $54,309
Liabilities
Other Liabilities$2,620,665$2,645,665▲ $25,000
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$2,620,665$2,645,665▲ $25,000
Net Assets / Fund Balance
Net Assets With Donor Restrictions$0$0→ $0
Net Assets Without Donor Restrictions$-37,916$-156,411▼ $118,495
Total Net Assets Fund Balance$-37,916$-156,411▼ $118,495
Total Liabilities and Net Assets / Fund Balance$2,582,749$2,489,254▼ $93,495

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$29,786$438,733$468,519
Land$1,905,160--
Other Assets Org$173,856--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Eli SlawsonChief Executive Officer
Michele DubielChief Financial Officer
Sylvia WikoffSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$176,985
Investment Income
$0
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$-120,690
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$156,076
Salaries, Compensation, and Employee Benefits$141,599
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$141,599$0$0$141,599
All Other Expenses$62,614$0$0$62,614
Fees for Services Legal$57,147$0$0$57,147
Insurance$13,759$0$0$13,759
Depreciation Depletion$8,656$0$0$8,656
Office Expenses$754$0$0$754
Total Functional Expenses$297,675$0$0$297,675
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

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

Other Reported Liabilities

LiabilityAmount
Due to Wescott Christian Center$2,645,665
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Section B, Line 1

The Sunset Mausoleum Association has only one member Wescott Christian Center a California Nonprofit Corporation

Part VI, Line 11A

Reviewed at Annual Board Meeting

Part VI, Line 11B

Reviewed at Annual Board Meeting

Part VI, Line 19

All reports available at the office of Sunset Mausoleum Association and are available upon request

Filing and Contact Details

Filer

Filer Name
Sunset Mausoleum Association
EIN
94-0910380
In Care Of
% Eli Slawson
Phone
8183976917
Address
PO BOX 7035, BERKELEY, CA 94707-0035

Signing Officer

Name
Eli Slawson
Title
CEO
Signed
2022-05-03
Discuss with paid preparer
No

Organization Details

Principal Officer
Eli Slawson
Formed
1927
Legal Domicile
CA
Voting Board Members
1
Independent Board Members
1
Employees
0
Volunteers
0

Preparer

Firm
James R Love CPA
Address
1125 E BROADWAY STE 245, GLENDALE, CA 91205
Preparer
James Love
Phone
8183976917
Supplemental Narrative

Additional Explanations

Part IX, Line 24E

Fees and Taxes $1,541 Garbage 5,954 Brass & Emblems 6,245 Phone 3,012 Alarm 508 Engravings 239 Supplies 208 Columbarium 15,798 Sales Tax 58 Returned Check 6,080 Maintenance 22,928 Bank Fees 43 Total $62,614

Part XI, Line 9

| Description:, Explanation:, Amount:| Endowment Care Fund, Contribution to Capital, $2195|

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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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IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-37916
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0-156411
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt00
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt0754
IRS990/OfficeExpensesGrp/TotalAmt0754
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0431852
IRS990/OtherAssetsTotalGrp/EOYAmt0377543
IRS990/OtherChangesInNetAssetsAmt02195
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Utilities
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt013146
IRS990/OtherExpensesGrp/ProgramServicesAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt30
IRS990/OtherExpensesGrp/TotalAmt013146
IRS990/OtherExpensesGrp/TotalAmt10
IRS990/OtherExpensesGrp/TotalAmt20
IRS990/OtherExpensesGrp/TotalAmt30
IRS990/OtherLiabilitiesGrp/BOYAmt02620665
IRS990/OtherLiabilitiesGrp/EOYAmt02645665
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/ExclusionAmt20
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt10
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt20
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt00
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt10
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt20
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt20
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Eli Slawson
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0812220
IRS990/ProgramServiceRevenueGrp/Desc0Cemeteries and Crematories
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
IRS990/ProgramServiceRevenueGrp/ExclusionAmt40
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0176985
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt20
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt30
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt40
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0176985
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt10
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt20
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt30
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt40
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt40
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt00
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00
2023Summary only. Only limited summary data is available for this year.$0.00$0.00$0.00$0.00$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$0.05$0.28$0.23
2021Detailed filing. Detailed filing data is available for this year.$2.49$2.65$0.16$0.18$0.30$0.12
2020Detailed filing. Detailed filing data is available for this year.$2.58$2.62$0.04$0.06$0.20$0.14
2019Summary only. Only limited summary data is available for this year.$2.64$2.54$0.10$0.11$0.22$0.11
2018Summary only. Only limited summary data is available for this year.$2.75$2.54$0.21$0.16$0.28$0.12
2017Summary only. Only limited summary data is available for this year.$2.85$2.52$0.33$0.20$0.31$0.12
2016Summary only. Only limited summary data is available for this year.$2.87$2.43$0.44$0.07$0.27$0.20
2015Summary only. Only limited summary data is available for this year.$2.91$2.27$0.64$0.07$0.24$0.17
2014Summary only. Only limited summary data is available for this year.$2.93$2.13$0.80$0.13$0.25$0.12
2013Summary only. Only limited summary data is available for this year.$2.93$2.02$0.92$0.03$0.26$0.23
2012Summary only. Only limited summary data is available for this year.$3.05$1.91$1.14$0.06$0.24$0.18
2011Summary only. Only limited summary data is available for this year.$3.07$1.74$1.33$0.07$0.19$0.12
2010Summary only. Only limited summary data is available for this year.$3.06$1.62$1.45$0.20$0.19$0.01