Endowment care cemetery

Tax-exempt charity; gifts are tax-deductible.
Run by 14 volunteers and 4 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · People: Part I, lines 5–6

Before you give

FY2024 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $148K a year · 30% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
12 mo
of spending, in cash
Plus $1.5M in investments, Pt X · Ln 11–13
Looks good: 11.6 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$5K
0.2% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
10
of 10 voting members
Looks good: 10 of 10 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$704K
+58% vs prior year
Spent
$381K
To programs
0%
Net assets
$2.7M
By yearFY2020–FY2024
Revenue
$704K
FY2024▲ +58%
Tap a bar for its year
Revenue by fiscal year
FY2020$388K
FY2021$325K
FY2022$586K
FY2023$446K
FY2024$704K
Expenses
$381K
FY2024▼ -2%
Tap a bar for its year
Expenses by fiscal year
FY2020$295K
FY2021$268K
FY2022$374K
FY2023$390K
FY2024$381K
Net assets
$2.7M
FY2024▲ +19%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.1M
FY2021$2.1M
FY2022$2.1M
FY2023$2.3M
FY2024$2.7M

From the FY2024 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Feb 1958.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

11 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2023FY2022FY2021FY2020
Judith Waggle$53,033$35,885——
Michelle Gouldsmith——$50,210$50,112

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Willamette Memorial Park executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Willamette Memorial Park is a cemetery or fraternal organization based in Albany, OR.

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Provided by the organization

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1 program · $381K · in their own filed words · FY2024
01

Performed 110 interments in 2024

$381Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$704K
Ln 12
Gifts and grantsLn 1h$260K
Other incomeLn 4–11$252K
Fees for servicesLn 2g$135K
Money outPt IX
$381K
Ln 25
Owns and owesPt X
$2.7M
net assets · Ln 32
Cash and savingsLn 1–2$367K
Total assetsLn 16$2.7M
LiabilitiesLn 26$5K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$260K
Fees for servicesLn 2g$135K
Investment incomeLn 3$56K
Other incomeLn 4–11$252K
Gains on assetsLn 7−$835
Total revenueLn 12$704K
Assets in detailPt X, end of year
CashLn 1$113K
SavingsLn 2$255K
Cash and savings togetherLn 1–2$367K
InvestmentsLn 11–13$1.5M
Land, buildings, equipmentLn 10c$408K
Other assetsLn 15$417K
Total assetsLn 16$2.7M
LiabilitiesLn 26$5K
Net assetsLn 32$2.7M
OperationsPt I, VI
EmployeesI 54
VolunteersI 614
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$316K$367K
InvestmentsLn 11–13$1.3M$1.5M
Land, buildings, equipmentLn 10c$195K$408K
Total assetsLn 16$2.3M$2.7M
LiabilitiesLn 26$5K$5K
Net assetsLn 32$2.3M$2.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$210K
Pension plan contributionsLn 8$4K
Other employee benefitsLn 9$27K
Payroll taxesLn 10$5K
Accounting feesLn 11c$2K
Other fees for servicesLn 11g$300
Advertising and promotionLn 12$893
Office expensesLn 13$10K
Depreciation, depletion and amortizationLn 22$13K
InsuranceLn 23$9K
Other expenses (24a–d)Ln 24$52K
All other expensesLn 24e$49K
Total functional expensesLn 25$381K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $704K$381K$322K$2.7M 990 PDF
FY2023 $446K$390K$56K$2.3M 990 PDF
FY2022 $586K$374K$211K$2.1M 990 PDF
FY2021 $325K$268K$57K$2.1M 990 PDF
FY2020 $388K$295K$92K$2.1M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $703,530 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $16,200$260,000
I-9 Program service revenuePrior year $143,900$135,413
I-10 Investment incomePrior year $46,349$55,745
I-11 Other revenuePrior year $239,584$252,372
I-12 Total revenuePrior year $446,033$703,530
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $259,047$244,809
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $130,878$136,440
I-18 Total expensesPrior year $389,925$381,249
I-19 Revenue less expensesPrior year $56,108$322,281
Part VI · Governance 10 of 10 board members independent, 3 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $703,530 across 7 lines filed
Lines not itemized here account for $242,936 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$260,000
VIII-1h Total contributions, gifts and grants$260,000
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $129,628$129,628
VIII-3 Investment incomeRelated to mission $56,580$56,580
VIII-7 Net gain or loss on sales of assetsRelated to mission −$835−$835
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $15,221$15,221
VIII-12 Total revenueRelated to mission $443,530$703,530
Part IX · Statement of functional expenses $381,249 across 12 lines filed
IX-7 Other salaries and wages$209,698
IX-8 Pension plan contributions$3,711
IX-9 Other employee benefits$26,743
IX-10 Payroll taxes$4,657
IX-11c Accounting fees$2,497
IX-11g Other fees for services$300
IX-12 Advertising and promotion$893
IX-13 Office expenses$9,557
IX-22 Depreciation, depletion and amortization$12,761
IX-23 Insurance$9,434
IX-24 Other expenses (24a–d)$52,057
IX-24e All other expenses$48,941
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$381,249
Part X · Balance sheet $2,689,844 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $26,874$112,748
X-2 Savings and temporary cash investmentsStart of year $288,706$254,586
X-4 Accounts receivableStart of year $4,958$6,766
X-10c Land, buildings and equipment, netStart of year $194,807$408,071
X-11 Publicly traded securitiesStart of year $1,334,325$1,490,583
X-15 Other assetsStart of year $417,090$417,090
X-16 Total assetsStart of year $2,266,760$2,689,844
X-17 Accounts payable and accrued expensesStart of year $4,773$4,631
X-26 Total liabilitiesStart of year $4,773$4,631
X-27 Net assets without donor restrictionsStart of year $1,212,777$1,609,889
X-28 Net assets with donor restrictionsStart of year $1,049,210$1,075,324
X-32 Total net assets or fund balancesStart of year $2,261,987$2,685,213
X-33 Total liabilities and net assetsStart of year $2,266,760$2,689,844
Part XI · Reconciliation of net assets $2,685,213 net assets at year end
XI-1 Total revenue$703,530
XI-2 Total expenses$381,249
XI-3 Revenue less expenses$322,281
XI-4 Net assets at start of year$2,261,987
XI-5 Net unrealized gains (losses) on investments$100,945
XI-10 Net assets at end of year$2,685,213

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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