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Willamette Memorial Park FY2023 filing

Tax-deductible

Albany, ORCemetery / fraternalMutual / membership EIN 93-0213268Revenue $446K in FY2023

On file with the IRSwillamettememorialpark.comPo Box 585, 97321-0180 · Albany, ORTax-exempt since Feb 1958

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Endowment care cemetery

Tax-exempt charity; gifts are tax-deductible.
$53K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2023 · 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
Pay to officers and key staff
$53K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
10 mo
of spending, in cash
Plus $1.3M in investments, Pt X · Ln 11–13
Looks good: 9.7 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
$446K
-24% vs prior year
Spent
$390K
To programs
0%
Net assets
$2.3M
By yearFY2020–FY2024
Revenue
$446K
FY2023▼ -24%
Tap a bar for its year
Revenue by fiscal year
FY2020$388K
FY2021$325K
FY2022$586K
FY2023$446K
FY2024$704K
Expenses
$390K
FY2023▲ +4%
Tap a bar for its year
Expenses by fiscal year
FY2020$295K
FY2021$268K
FY2022$374K
FY2023$390K
FY2024$381K
Net assets
$2.3M
FY2023▲ +9%
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 FY2023 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2024) →

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

12 people listed on the 990; $53K paid to officers and key staff.

Part VII, Section A · reportable compensation
Judith Waggle
Secretary
$53,033Pt VII · Sec A
$0Pt VII · Sec A
Wayne Chambers
Board Member
$0Pt VII · Sec A
Jackie Cray
Board Member
$0Pt VII · Sec A
James Dufour
Board Member
$0Pt VII · Sec A
Teresa Emerine
Board Member
$0Pt VII · Sec A
Dick Hubert
Board Member
$0Pt VII · Sec A
Rosco Huebner
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.

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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 2Yes
  • 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 · $390K · in their own filed words · FY2023
01

Performed 125 internments in 2023

$390Kprogram expense

By the numbers

The FY2023 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$446K
Ln 12
Other incomeLn 4–11$240K
Fees for servicesLn 2g$144K
Investment incomeLn 3$46K
Money outPt IX
$390K
Ln 25
Owns and owesPt X
$2.3M
net assets · Ln 32
Cash and savingsLn 1–2$316K
Total assetsLn 16$2.3M
LiabilitiesLn 26$5K
PeoplePt VI, VII
12
listed · VII A
PaidVII A1
Voting boardVI 1a10
IndependentVI 1b10
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$16K
Fees for servicesLn 2g$144K
Investment incomeLn 3$46K
Other incomeLn 4–11$240K
Gains on assetsLn 7$307
Total revenueLn 12$446K
Assets in detailPt X, end of year
CashLn 1$27K
SavingsLn 2$289K
Cash and savings togetherLn 1–2$316K
InvestmentsLn 11–13$1.3M
Land, buildings, equipmentLn 10c$195K
Other assetsLn 15$417K
Total assetsLn 16$2.3M
LiabilitiesLn 26$5K
Net assetsLn 32$2.3M
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 FY23End FY23
Cash and savingsLn 1–2$368K$316K
InvestmentsLn 11–13$1.2M$1.3M
Land, buildings, equipmentLn 10c$123K$195K
Total assetsLn 16$2.1M$2.3M
LiabilitiesLn 26$8K$5K
Net assetsLn 32$2.1M$2.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$53K
Other salaries and wagesLn 7$182K
Pension plan contributionsLn 8$4K
Other employee benefitsLn 9$15K
Payroll taxesLn 10$5K
Accounting feesLn 11c$2K
Other fees for servicesLn 11g$2K
Advertising and promotionLn 12$2K
Office expensesLn 13$6K
Depreciation, depletion and amortizationLn 22$7K
InsuranceLn 23$9K
Other expenses (24a–d)Ln 24$53K
All other expensesLn 24e$51K
Total functional expensesLn 25$390K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $704K$381K$322K$2.7M 990 PDF
FY2023 Viewing $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 FY2023 990 (6 parts)
Part I · Summary $446,033 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $259,542$16,200
I-9 Program service revenuePrior year $112,279$143,900
I-10 Investment incomePrior year $41,664$46,349
I-11 Other revenuePrior year $172,215$239,584
I-12 Total revenuePrior year $585,700$446,033
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $216,461$259,047
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $158,001$130,878
I-18 Total expensesPrior year $374,462$389,925
I-19 Revenue less expensesPrior year $211,238$56,108
Part VI · Governance 10 of 10 board members independent, 4 to look at
VI-1a Voting members of the governing body10
VI-1b Independent voting members10
VI-2 Family or business relationship among officers or directorsYes
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-12a Written conflict of interest policyYes
Part VIII · Statement of revenue $446,033 across 7 lines filed
Lines not itemized here account for $229,772 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$16,200
VIII-1h Total contributions, gifts and grants$16,200
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $137,970$137,970
VIII-3 Investment incomeRelated to mission $46,042$46,042
VIII-7 Net gain or loss on sales of assetsRelated to mission $307$307
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $15,742$15,742
VIII-12 Total revenueRelated to mission $429,833$446,033
Part IX · Statement of functional expenses $389,925 across 13 lines filed
IX-5 Pay of current officers, directors and key staff$53,033
IX-7 Other salaries and wages$182,264
IX-8 Pension plan contributions$3,654
IX-9 Other employee benefits$15,248
IX-10 Payroll taxes$4,848
IX-11c Accounting fees$2,408
IX-11g Other fees for services$2,500
IX-12 Advertising and promotion$1,657
IX-13 Office expenses$5,628
IX-22 Depreciation, depletion and amortization$6,956
IX-23 Insurance$8,521
IX-24 Other expenses (24a–d)$52,681
IX-24e All other expenses$50,527
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$389,925
Part X · Balance sheet $2,266,760 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $31,555$26,874
X-2 Savings and temporary cash investmentsStart of year $336,553$288,706
X-4 Accounts receivableStart of year $9,343$4,958
X-10c Land, buildings and equipment, netStart of year $123,324$194,807
X-11 Publicly traded securitiesStart of year $1,167,263$1,334,325
X-15 Other assetsStart of year $417,090$417,090
X-16 Total assetsStart of year $2,085,128$2,266,760
X-17 Accounts payable and accrued expensesStart of year $7,853$4,773
X-26 Total liabilitiesStart of year $7,853$4,773
X-27 Net assets without donor restrictionsStart of year $1,055,475$1,212,777
X-28 Net assets with donor restrictionsStart of year $1,021,800$1,049,210
X-32 Total net assets or fund balancesStart of year $2,077,275$2,261,987
X-33 Total liabilities and net assetsStart of year $2,085,128$2,266,760
Part XI · Reconciliation of net assets $2,261,987 net assets at year end
XI-1 Total revenue$446,033
XI-2 Total expenses$389,925
XI-3 Revenue less expenses$56,108
XI-4 Net assets at start of year$2,077,275
XI-5 Net unrealized gains (losses) on investments$128,604
XI-10 Net assets at end of year$2,261,987

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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