Union Cemetery Association FY2020 filing

IRS exemption revoked

Bakersfield, CAUnknown exempt organization EIN 95-1314280Revenue $1.2M in FY2020Latest return filed Nov 15, 2022

On file with the IRSBakersfield, CA

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Nonprofit Cemetery

85¢ of each $1 spent went to programs.
$2K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Programs: Part IX · Pay: Part VII

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FY2020 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
Revoked
IRS exemption revoked
Concern: the IRS revoked its tax exemption.
IRS Auto-Revocation List
Latest return
FY2021
latest Form 990
Concern: the latest return is for FY2021, 5 tax years back; more than 4 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 2
filings with a surplus
Average deficit $155K a year · 11% of revenue · last 2 filings
Concern: a surplus in 0 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
85%
of spending
Looks good: 85% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$2K
to officers and key staff · 0.2% of spending
Looks good: pay to officers and key staff is 0% of spending; 15% or less.
Pt VII · Sec A
3 mo
of spending, in cash
Plus $1.2M in investments, Pt X · Ln 11–13
Fine: 2.9 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$926K
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 5 voting members
Looks good: 5 of 5 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.2M
Spent
$1.4M
To programs
85%
Net assets
$10.2M
By yearFY2020–FY2021
Revenue
$1.2M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$1.2M
FY2021$1.5M
Expenses
$1.4M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$1.4M
FY2021$1.6M
Net assets
$10.2M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$10.2M
FY2021$11.2M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim
IRS revoked this organization's tax-exempt status on May 15, 2025
You’re viewing the FY2020 filing — not the latest on file. See the latest (FY2021) →

Is it real?

No. The IRS revoked its tax exemption. Latest filing on record: FY2021.

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

Where the money goes

85 cents of each dollar spent went to programs.

Program services 85% · $1.2M Management & general 15% · $210K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

5 people listed on the 990; $2K paid to officers and key staff.

Part VII, Section A · reportable compensation
Secretary
$2,400Pt VII · Sec A
President
$0Pt VII · Sec A
Dir/Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2021FY2020
Ruthe West$2,550$2,400

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 Union Cemetery Association executive salaries →

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

Union Cemetery Association is a nonprofit organization based in Bakersfield, CA.

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1 program · in their own filed words · FY2020
01

127 Burials, 10 Entombments/Columbarium and 1021 Cremations.

Pt IX · col B

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$1.2M
Ln 12
Fees for servicesLn 2g$893K
Other incomeLn 4–11$304K
Investment incomeLn 3$22K
Money outPt IX
$1.4M
Ln 25
Programscol B$1.2M
Managementcol C$210K
Owns and owesPt X
$10.2M
net assets · Ln 32
Cash and savingsLn 1–2$334K
Total assetsLn 16$11.1M
LiabilitiesLn 26$926K
PeoplePt VI, VII
5
listed · VII A
PaidVII A1
Voting boardVI 1a5
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$893K
Investment incomeLn 3$22K
Other incomeLn 4–11$304K
Gains on assetsLn 7−$21K
Total revenueLn 12$1.2M
Assets in detailPt X, end of year
CashLn 1$299K
SavingsLn 2$35K
Cash and savings togetherLn 1–2$334K
Accounts receivableLn 4$262K
Inventories for sale or useLn 8$422K
Land, buildings, equipmentLn 10c$2.0M
InvestmentsLn 11–13$1.2M
Other assetsLn 15$6.8M
Total assetsLn 16$11.1M
LiabilitiesLn 26$926K
Net assetsLn 32$10.2M
OperationsPt I, VI
EmployeesI 513
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3More from this return
Investment feesPt IX, Sch D
Investment fees, as reportedPt IX 11f$9K
Share of the $4.4M endowmentSch D 1g0.21%
Typical, median of 2,202 orgs0.44%
EndowmentSch D · Pt V
LineFY20FY19FY18FY17FY16
End of yearLn 1g$4.4M$4.3M$3.7M$4.3M$3.7M
Given inLn 1b$56K$39K$52K$47K$61K
SpentLn 1d–1f$68K$88K$425K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY20End FY20
Cash and savingsLn 1–2$309K$334K
InvestmentsLn 11–13$1.2M$1.2M
Land, buildings, equipmentLn 10c$2.1M$2.0M
Total assetsLn 16$11.0M$11.1M
LiabilitiesLn 26$832K$926K
Net assetsLn 32$10.2M$10.2M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$2K$2K$360
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$601K$511K$90K
Pension plan contributionsLn 8$14K$12K$2K
Other employee benefitsLn 9$71K$60K$11K
Payroll taxesLn 10$96K$82K$14K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$41K$35K$6K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$9K$8K$1K
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$47K$40K$7K
Office expensesLn 13$20K$17K$3K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$16K$13K$2K
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$158K$134K$24K
InsuranceLn 23$27K$23K$4K
Other expenses (24a–d)Ln 24$228K$194K$34K
All other expensesLn 24e$66K$56K$10K
Total functional expensesLn 25$1.4M$1.2M$210K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2021 LatestFiled with the IRS Nov 15, 2022 $1.5M$1.6M−$133K$11.2M 990 PDF
FY2020 ViewingFiled with the IRS Nov 15, 2021 $1.2M$1.4M−$178K$10.2M 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants O · Explanations
See the full FY2020 990 (6 parts)
Part I · Summary $1,218,831 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $914,721$892,695
I-10 Investment incomePrior year $19,527$21,900
I-11 Other revenuePrior year $163,558$304,236
I-12 Total revenuePrior year $1,097,806$1,218,831
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $700,064$784,713
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $631,521$612,026
I-18 Total expensesPrior year $1,331,585$1,396,739
I-19 Revenue less expensesPrior year −$233,779−$177,908
Part VI · Governance 5 of 5 board members independent, 4 to look at
VI-1a Voting members of the governing body5
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
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
Part VIII · Statement of revenue $1,218,831 across 8 lines filed
Lines not itemized here account for $311,283 of total revenue; see the IRS return.
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $885,648$885,648
VIII-3 Investment incomeExcluded from tax $42,574$42,574
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsRelated to mission −$20,674−$20,674
VIII-8 Net income from fundraising events$0
VIII-12 Total revenueRelated to mission $1,176,257 · Excluded from tax $42,574$1,218,831
Part IX · Statement of functional expenses $1,396,739 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $2,040 · Management $360$2,400
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $510,901 · Management $90,159$601,060
IX-8 Pension plan contributionsPrograms $12,206 · Management $2,154$14,360
IX-9 Other employee benefitsPrograms $59,932 · Management $10,576$70,508
IX-10 Payroll taxesPrograms $81,927 · Management $14,458$96,385
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesPrograms $34,605 · Management $6,107$40,712
IX-11d Lobbying fees$0
IX-11f Investment management feesPrograms $7,806 · Management $1,378$9,184
IX-12 Advertising and promotionPrograms $39,975 · Management $7,054$47,029
IX-13 Office expensesPrograms $17,141 · Management $3,025$20,166
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 InterestPrograms $13,448 · Management $2,373$15,821
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortizationPrograms $134,388 · Management $23,716$158,104
IX-23 InsurancePrograms $22,655 · Management $3,998$26,653
IX-24 Other expenses (24a–d)Programs $193,922 · Management $34,220$228,142
IX-24e All other expensesPrograms $56,283 · Management $9,932$66,215
IX-25 Total functional expensesPrograms $1,187,229 · Management $209,510 · Fundraising $0$1,396,739
Part X · Balance sheet $11,086,765 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $286,186$298,954
X-2 Savings and temporary cash investmentsStart of year $23,281$35,311
X-3 Pledges and grants receivable$0
X-4 Accounts receivableStart of year $261,366$262,129
X-5 Loans to officers and key people$0
X-6 Loans to other insiders$0
X-7 Notes and loans receivable$0
X-8 Inventories for sale or useStart of year $418,757$422,415
X-9 Prepaid expenses and deferred chargesStart of year $4,807$0
X-10c Land, buildings and equipment, netStart of year $2,144,920$2,019,360
X-11 Publicly traded securitiesStart of year $961,446$1,069,557
X-12 Other securitiesStart of year $199,975$136,560
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $6,744,888$6,842,479
X-16 Total assetsStart of year $11,045,626$11,086,765
X-17 Accounts payable and accrued expensesStart of year $25,354$42,394
X-23 Secured mortgages and notes payableStart of year $571,623$496,623
X-25 Other liabilitiesStart of year $235,303$386,697
X-26 Total liabilitiesStart of year $832,280$925,714
X-27 Net assets without donor restrictionsStart of year $3,524,919$3,420,326
X-28 Net assets with donor restrictionsStart of year $6,688,427$6,740,725
X-32 Total net assets or fund balancesStart of year $10,213,346$10,161,051
X-33 Total liabilities and net assetsStart of year $11,045,626$11,086,765
Part XI · Reconciliation of net assets $10,161,051 net assets at year end
XI-1 Total revenue$1,218,831
XI-2 Total expenses$1,396,739
XI-3 Revenue less expenses−$177,908
XI-4 Net assets at start of year$10,213,346
XI-5 Net unrealized gains (losses) on investments$57,300
XI-9 Other changes in net assets$68,313
XI-10 Net assets at end of year$10,161,051

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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