Civic Intelligence

East Union Cemetery Association Inc

EIN 94-1409369 • 501(c)13 • Manteca, CA

990-N Coverage

Profile

Provision of burial plots

1035 N Union RdManteca, CA 95336

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

88th percentile

0.10x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

88th percentile

0.55x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Net Margin

92nd percentile

80%

Higher net margin than 92% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

60th percentile

$0

Higher top officer pay than 60% of similar nonprofits.

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

501(c)13 • $1M-$5M nonprofits • Source year 2025

Asset Growth

93rd percentile

17%

Faster asset growth than 93% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

82nd percentile

61%

Faster revenue growth than 82% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Up

$1,624,586

Up $237,452 (+17%) from 2024

Liabilities

Up

$159,490

Up $7,487 (+4.9%) from 2024

Net Assets

Up

$1,465,096

Up $229,965 (+19%) from 2024

Revenue

Up

$290,846

Up $110,119 (+61%) from 2024

Expenses

Down

$59,046

Down $15,567 (-21%) from 2024

Net Income

Up

$231,800

Up $125,686 (+118%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $193,199Liabilities 2011: $1,0812011Assets 2013: $201,613Liabilities 2013: $1,0812013Assets 2020: $437,630Liabilities 2020: $612Net Assets 2020: $437,0182020Assets 2021: $691,657Liabilities 2021: $6,972Net Assets 2021: $684,6852021Assets 2022: $1,040,054Liabilities 2022: $2,812Net Assets 2022: $1,037,2422022Assets 2023: $1,061,364Liabilities 2023: $7,955Net Assets 2023: $1,053,4092023Assets 2024: $1,387,134Liabilities 2024: $152,003Net Assets 2024: $1,235,1312024Assets 2025: $1,624,586Liabilities 2025: $159,490Net Assets 2025: $1,465,0962025

Highlighted filing

2025

Assets$1,624,586
Liabilities$159,490
Net Assets$1,465,096

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $2,568Expenses 2011: $6,395Net Income 2011: -$3,8272011Revenue 2013: $6,314Expenses 2013: $332Net Income 2013: $5,9822013Revenue 2020: $121,624Expenses 2020: $22,232Net Income 2020: $99,3922020Revenue 2021: $171,269Expenses 2021: $45,579Net Income 2021: $125,6902021Revenue 2022: $423,569Expenses 2022: $48,674Net Income 2022: $374,8952022Revenue 2023: $166,619Expenses 2023: $74,113Net Income 2023: $92,5062023Revenue 2024: $180,727Expenses 2024: $74,613Net Income 2024: $106,1142024Revenue 2025: $290,846Expenses 2025: $59,046Net Income 2025: $231,8002025

Highlighted filing

2025

Revenue$290,846
Expenses$59,046
Net Income$231,800

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2024 to Mar 31, 2025
Signed
Dec 1, 2025
Return Version
2024v5.2
Gross Receipts
$304,356
Mission and Program Overview

Mission

Provision of burial plots

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,235,131$1,465,096▲ $229,965
Investments in Publicly Traded Securities$635,247$666,320▲ $31,073
Savings and Temporary Cash Investments$193,119$313,779▲ $120,660
Land, Buildings, and Equipment, Net$256,271$238,736▼ $17,535
Prepaid Expenses and Deferred Charges$229,111$234,111▲ $5,000
Cash and Non-Interest-Bearing Accounts$73,386$138,709▲ $65,323
Accounts Receivable-$184-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,387,134$1,624,586▲ $237,452
Other Assets Total-$32,747-
Liabilities
Unsecured Notes Loans Payable$144,700$126,600▼ $18,100
Other Liabilities$7,283$32,870▲ $25,587
Accounts Payable and Accrued Expenses$20$20→ $0
Total Liabilities$152,003$159,490▲ $7,487
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,235,131$1,465,096▲ $229,965
Total Liabilities and Net Assets / Fund Balance$1,387,134$1,624,586▲ $237,452

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$212,500$37,500$250,000
Buildings-$148,359$148,359
Equipment$24,868$29,643$54,511
Other Land Buildings$1,368$832$2,200
Compensation and Service Providers

Board Members and Trustees

NameTitle
Janice ZachariasPresident
Gloria StanleyVice President
Toni AgenoSecretary
Stevan StroudTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$26,382
Program Service Revenue
$0
Investment Income
$61,682
Other Revenue
$202,782
All Other Contributions
$26,382
Change in Net Assets
$231,800
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$59,046
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion---$18,001
Fees for Services Accounting-$15,285-$15,285
Occupancy-$7,596-$7,596
Insurance-$3,638-$3,638
Interest-$2,135-$2,135
All Other Expenses$584$696-$1,280
Other Expenses$1,649$1,109-$1,109
Office Expenses-$935-$935
Advertising-$30-$30
Total Functional Expenses$2,233$38,812$0$59,046
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

Loans and Receivables

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

Other Reported Liabilities

LiabilityAmount
Due to Cemetery Board$32,233
Sales Tax Payable$637
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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

Form 990, Part VI, Section B, Line 11B

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
East Union Cemetery Association Inc
EIN
94-1409369
Phone
2098238533
Address
1035 N Union Rd, MANTECA, CA 95336

Signing Officer

Name
Janice Zacharias
Title
President
Signed
2025-12-01
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
13
Independent Board Members
0
Employees
0

Preparer

Firm
Smith and Company Cpas
Address
250 CHERRY LN STE 101, MANTECA, CA 95337
Preparer
Judy Williams
Phone
2098251606
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Restricted funds adjustment = $5597

Form 990, Part XI, Line 9

Unrealized loss on investments = -$7432

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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/TotLiabNetAssetsFundBalanceGrp/BOYAmt01387134
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01624586
IRS990/TravelGrp/TotalAmt00
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0144700
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0126600
IRS990/USAddress/AddressLine1Txt01035 N Union Rd
IRS990/USAddress/CityNm0MANTECA
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd095336
IRS990/VotingMembersGoverningBodyCnt013
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JANICE ZACHARIAS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-01
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EAST UNION CEMETERY ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0EAST
ReturnHeader/Filer/EIN0941409369
ReturnHeader/Filer/PhoneNum02098238533
ReturnHeader/Filer/USAddress/AddressLine1Txt01035 N Union Rd
ReturnHeader/Filer/USAddress/CityNm0MANTECA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd095336
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0300005913
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SMITH AND COMPANY CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0250 CHERRY LN STE 101
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MANTECA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd095337
ReturnHeader/PreparerPersonGrp/PhoneNum02098251606
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JUDY WILLIAMS
ReturnHeader/ReturnTs02025-12-01T12:34:12-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-04-01
ReturnHeader/TaxPeriodEndDt02025-03-31
ReturnHeader/TaxYr02024

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