Civic Intelligence

Union Cemetery Association

990 • Fiscal year 2016 • EIN 95-1314280

Jan 01, 2016 to Dec 31, 2016 • Filed on Nov 13, 2017

730 E Potomac AveBakersfield, CA 93307

(661) 324-9648

Siviq Scores

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

Liabilities / Assets

55th percentile

0.01x

Higher debt load relative to assets than 55% of similar nonprofits.

2016 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

55th percentile

0.11x

Higher debt load relative to revenue than 55% of similar nonprofits.

2016 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2016

Net Margin

16th percentile

-11%

Higher net margin than 16% of similar nonprofits.

2016 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

28th percentile

$4,000

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 0.4% of source-year revenue.

2016 filings • $5M-$10M nonprofits • Source year 2016

Asset Growth

42nd percentile

1.9%

Faster asset growth than 42% of similar nonprofits.

2016 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

50th percentile

-2.9%

Faster revenue growth than 50% of similar nonprofits.

2016 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Assets

Up

$9,397,218

Up $173,347 (+1.9%) from 2015

Net Assets

Up

$9,287,353

Up $174,321 (+1.9%) from 2015

Liabilities

Down

$109,865

Down $974 (-0.9%) from 2015

Revenue

Down

$1,031,698

Down $30,733 (-2.9%) from 2015

Expenses

Down

$1,150,194

Down $82,611 (-6.7%) from 2015

Net Income

Up

-$118,496

Up $51,878 (+30%) from 2015

Historical Trend

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2011: $9,130,537Liabilities 2011: $1,130,296Net Assets 2011: $8,000,2412011Assets 2012: $9,180,908Liabilities 2012: $1,098,412Net Assets 2012: $8,082,4962012Assets 2013: $9,554,369Liabilities 2013: $1,377,353Net Assets 2013: $8,177,0162013Assets 2014: $9,535,603Liabilities 2014: $1,569,368Net Assets 2014: $7,966,2352014Assets 2015: $9,223,871Liabilities 2015: $110,839Net Assets 2015: $9,113,0322015Assets 2016: $9,397,218Liabilities 2016: $109,865Net Assets 2016: $9,287,3532016Assets 2017: $10,311,618Liabilities 2017: $466,065Net Assets 2017: $9,845,5532017Assets 2018: $10,703,257Liabilities 2018: $1,584,769Net Assets 2018: $9,118,4882018Assets 2019: $11,045,626Liabilities 2019: $832,280Net Assets 2019: $10,213,3462019Assets 2020: $11,086,765Liabilities 2020: $925,714Net Assets 2020: $10,161,0512020Assets 2021: $12,115,977Liabilities 2021: $885,431Net Assets 2021: $11,230,5462021

Highlighted filing

2016

Assets$9,397,218
Liabilities$109,865
Net Assets$9,287,353

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,111,272Expenses 2011: $1,054,242Net Income 2011: $57,0302011Expenses 2012: $1,282,2032012Revenue 2013: $1,291,238Expenses 2013: $1,562,999Net Income 2013: -$271,7612013Revenue 2014: $1,087,156Expenses 2014: $1,390,716Net Income 2014: -$303,5602014Revenue 2015: $1,062,431Expenses 2015: $1,232,805Net Income 2015: -$170,3742015Revenue 2016: $1,031,698Expenses 2016: $1,150,194Net Income 2016: -$118,4962016Revenue 2017: $1,129,160Expenses 2017: $1,290,516Net Income 2017: -$161,3562017Revenue 2018: $1,409,137Expenses 2018: $1,398,752Net Income 2018: $10,3852018Revenue 2019: $1,097,806Expenses 2019: $1,331,585Net Income 2019: -$233,7792019Revenue 2020: $1,218,831Expenses 2020: $1,396,739Net Income 2020: -$177,9082020Revenue 2021: $1,485,393Expenses 2021: $1,618,285Net Income 2021: -$132,8922021

Highlighted filing

2016

Revenue$1,031,698
Expenses$1,150,194
Net Income-$118,496
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Nov 13, 2017
Return Version
2016v3.0
Gross Receipts
$1,215,270
Mission and Program Overview

Mission

Nonprofit Cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,653,439$1,571,233▼ $82,206
Investments in Publicly Traded Securities$818,891$683,216▼ $135,675
Inventories for Sale or Use$433,734$436,851▲ $3,117
Savings and Temporary Cash Investments$140,819$351,553▲ $210,734
Investments Other Securities-$199,975-
Accounts Receivable$121,558$160,846▲ $39,288
Cash and Non-Interest-Bearing Accounts$148,181$154,512▲ $6,331
Prepaid Expenses and Deferred Charges$25,207$24,445▼ $762
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$9,223,871$9,397,218▲ $173,347
Other Assets Total$5,882,042$5,814,587▼ $67,455
Liabilities
Other Liabilities$95,774$96,888▲ $1,114
Accounts Payable and Accrued Expenses$15,065$12,977▼ $2,088
Total Liabilities$110,839$109,865▼ $974
Net Assets / Fund Balance
Unrestricted Net Assets$3,950,990$3,884,566▼ $66,424
Permanently Rstr Net Assets$3,638,760$3,082,165▼ $556,595
Temporarily Rstr Net Assets$1,523,282$2,320,622▲ $797,340
Total Net Assets Fund Balance$9,113,032$9,287,353▲ $174,321
Total Liabilities and Net Assets / Fund Balance$9,223,871$9,397,218▲ $173,347

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$979,440$856,049$1,835,489
Buildings$582,112$552,296$1,134,408
Other Land Buildings$-30,304$535,997$505,693
Equipment$39,985$233,897$273,882
Other Assets Org$33,943--
Compensation and Service Providers

Employees

NameTitleBaseTotal
Clyde L BarbeauTreasurer$4,000$4,000
Don GaleyPresident$4,000$4,000
John EtcheveryDir/Trustee$4,000$4,000
Ruthe WestSecretary$4,000$4,000
Tom FranconiDir/Trustee$4,000$4,000

Board Members and Trustees

NameTitle
David N Hepburn-
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$704,088
Investment Income
$6,033
Other Revenue
$321,577
Change in Net Assets
$-118,496

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,031,698
Total Revenue per Audited Statements
$1,031,698
Total Revenue per Form 990
$1,031,698
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$577,980
Other Expenses$572,214
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$394,199$69,564-$463,763
Depreciation Depletion$123,420$21,780-$145,200
Fees for Services Accounting$52,859$9,328-$62,187
All Other Expenses$41,215$7,273-$48,488
Payroll Taxes$37,557$6,628-$44,185
Other Employee Benefits$34,169$6,030-$40,199
Insurance$28,802$5,083-$33,885
Advertising$28,047$4,950-$32,997
Office Expenses$18,951$3,344-$22,295
Current Officers, Directors, Trustees, and Key Employees$17,000$3,000-$20,000
Other Expenses$9,404$1,659-$11,063
Pension Plan Contributions$8,358$1,475-$9,833
Fees for Service Investment Mgmnt Fees$4,775$843-$5,618
Payments to Affiliates$3,400$600-$4,000
Total Functional Expenses$977,665$172,529$0$1,150,194

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,150,194
Total Expenses per Audited Statements$1,150,194
Total Expenses per Form 990$1,150,194
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
Lobbying 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
Deposits on Sales$92,888
Due to Affiliates$4,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
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, Line 11B: Form 990 Review Process

Board review prior to filing.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Union Cemetery Association
EIN
95-1314280
Phone
6613249648
Address
730 E Potomac Ave, Bakersfield, CA 93307

Signing Officer

Name
Don Galey
Title
President
Signed
2017-11-13
Discuss with paid preparer
Yes

Organization Details

Formed
1904
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
4
Employees
16

Preparer

Firm
Advanced Bookkeeping & Tax Preparation Inc
Address
113 18th Street, Bakersfield, CA 93301
Preparer
Michael J Daillak
Phone
6613226054
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

Endowment = $96331

Other Changes In Net Assets Or Fund Balances - Other Increases

Preneed = $144408

Other Changes In Net Assets Or Fund Balances - Other Increases

Special Care = $6

Other Changes In Net Assets Or Fund Balances - Other Increases

Transfer deferred revenue to temporary restricted equity = $0

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Perpetual care of cemetery.

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IRS990/OtherExpensesGrp/TotalAmt311063
IRS990/OtherLiabilitiesGrp/BOYAmt095774
IRS990/OtherLiabilitiesGrp/EOYAmt096888
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt069564
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0394199
IRS990/OtherSalariesAndWagesGrp/TotalAmt0463763
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt0600
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt03400
IRS990/PaymentsToAffiliatesGrp/TotalAmt04000
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06628
IRS990/PayrollTaxesGrp/ProgramServicesAmt037557
IRS990/PayrollTaxesGrp/TotalAmt044185
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01475
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt08358
IRS990/PensionPlanContributionsGrp/TotalAmt09833
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt03638760
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt03082165
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt025207
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt024445
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0Care of plots
IRS990/ProgramServiceRevenueGrp/Desc1Cremations
IRS990/ProgramServiceRevenueGrp/Desc2Interments
IRS990/ProgramServiceRevenueGrp/Desc3Miscellaneous
IRS990/ProgramServiceRevenueGrp/Desc4Setting vaults, memorials
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07547
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1290575
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2321057
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt32795
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt483566
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07547
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1290575
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2321057
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32795
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt483566
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt094994
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0541128
IRS990/PYOtherRevenueAmt0326340
IRS990/PYProgramServiceRevenueAmt0641097
IRS990/PYRevenuesLessExpensesAmt0-170374
IRS990/PYSalariesCompEmpBnftPaidAmt0691677
IRS990/PYTotalExpensesAmt01232805
IRS990/PYTotalRevenueAmt01062431
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-118496
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0140819
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0351553
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0582112
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0552296
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01134408
IRS990ScheduleD/EquipmentGrp/BookValueAmt039985
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0233897
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0273882
IRS990ScheduleD/ExpensesSubtotalAmt01150194
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0979440
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0856049
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01835489
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03735091
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11633753
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt233943
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Endowment Assets
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Pre-need Assets
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Special Care Assets
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0-30304
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0535997
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0505693
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt092888
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deposits on Sales
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Due to Affiliates
IRS990ScheduleD/RevenueSubtotalAmt01031698
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Perpetual care of cemetery.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01571233
IRS990ScheduleD/TotalBookValueOtherAssetsAmt05814587
IRS990ScheduleD/TotalExpensesPerForm990Amt01150194
IRS990ScheduleD/TotalLiabilityAmt096888
IRS990ScheduleD/TotalRevenuePerForm990Amt01031698
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01031698
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01150194
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Board review prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Endowment = $96331
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Preneed = $144408
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Special Care = $6
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Transfer deferred revenue to temporary restricted equity = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Changes In Net Assets Or Fund Balances - Other Increases
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01523282
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt02320622
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt09223871
IRS990/TotalAssetsEOYAmt09397218
IRS990/TotalAssetsGrp/BOYAmt09223871
IRS990/TotalAssetsGrp/EOYAmt09397218
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt016
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0172529
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0977665
IRS990/TotalFunctionalExpensesGrp/TotalAmt01150194
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0110839
IRS990/TotalLiabilitiesEOYAmt0109865
IRS990/TotalLiabilitiesGrp/BOYAmt0110839

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