Eugene Masonic Cemetery Association Inc in Eugene, Oregon (OR)

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Eugene Masonic Cemetery Association Inc
Employer Identification Number (EIN)931151279
Name of OrganizationEugene Masonic Cemetery Association Inc
AddressPO BOX 5934, Eugene, OR 97405-0911
ActivitiesDescribed in section 170(b)1)(a)(vi) of the Code, Cemetery or burial activities
SubsectionCharitable Organization
Ruling Date10/1994
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period12/2012
Assets$100,000 to $499,999
Income$25,000 to $99,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$487,484
Amount of Income$83,312
Form 990 Revenue Amount$83,312
National Taxonomy of Exempt Entities (NTEE)Mutual/Membership Benefit Organizations, Other: Cemeteries, Burial Services


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Amount of income in 2012: $83,312
This organization: 

 $83,312
Other organizations performing similar types of work: 

 $83,312

Assets in 2012: $487,484
Eugene Masonic Cemetery Association Inc: 

 $487,484
Other organizations performing similar types of work: 

 $491,017

Expenses in 2007: $62,626
This organization: 

 $62,626
Other organizations performing similar types of work: 

 $82,057

Income to expenses ratio in 2007: 3.4
Eugene Masonic Cemetery Association Inc: 

 3.4
Other organizations performing similar types of work: 

 1.4

Expenses allocated to program services in 2007: 37.6%
This organization: 

 37.6%
Other organizations performing similar types of work: 

 45.8%

Number of employees in 2007: 2
Eugene Masonic Cemetery Association Inc: 

 2
Other organizations performing similar types of work: 

 3

Grants share in income in 2007: 77.4%
This organization: 

 77.4%
Other organizations performing similar types of work: 

 0.0%

Financial snapshot ($)

Revenue for 2007

Assets at end of 2007

Expenses for 2007

Functional Expenses for 2007 ($)

Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$77,298$70,308$86,270$73,779$53,566$61,390$92,341$213,051
Contributions, gifts, grants, and similar amounts received$32,446$50,180$21,448$46,794$26,922$26,790$34,058$164,821
Contributions to donor advised funds$0$0
Direct public support$0$50,180$21,448$46,794$26,922$26,010$34,058$142,471
Indirect public support$0$0$0$0$0$0$0$0
Government contributions (grants)$0$0$0$0$0$780$0$22,350
Program service revenue including government fees and contracts$26,776$17,646$62,664$26,425$25,585$33,860$52,945$45,246
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$0$2,446$2,158$560$0$0$540$2,984
Dividends and interest from securities$0$0$0$0$1,059$740$0$0
Net rental income or (loss)$0$0$0$0$0$0$0$0
Gross rents$0$0$0$0$0$0$0$0
Less: rental expenses$0$0$0$0$0$0$0$0
Other investment income$0$36$0$0$0$0$0$0
Gain or (loss) from sales of assets other than inventory$0$0$0$0$0$0$0$0
Gross amount from sales of assets other than inventory$0$0$0$0$0$0$0$0
Less: cost or other basis and sales expenses$0$0$0$0$0$0$0$0
Net income or (loss) from special events and activities$0$0$0$0$0$0$0$0
Gross revenue$0$0$0$0$0$0$0$0
Less: direct expenses other than fundraising expenses$0$0$0$0$0$0$0$0
Gross profit or (loss) from sales of inventory$0$0$0$0$0$0$0$0
Gross sales of inventory, less returns and allowances$0$0$0$0$0$0$0$0
Less: cost of goods sold$0$0$0$0$0$0$0$0
Other revenue$15,314$0$0$0$0$0$4,798$0
Total expenses$56,613$53,984$59,316$41,522$52,741$49,644$53,900$62,626
Program services$0$27,357$26,639$24,924$25,394$26,086$23,225$23,553
Management and general$0$25,909$31,584$14,245$25,038$20,997$27,291$34,626
Fundraising$0$718$1,093$2,353$2,309$2,561$3,384$4,447
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$38,714$57,279$160,417$211,298$215,012$180,823$225,053$368,885
Excess or (deficit) for the year$20,685$16,324$26,954$32,257$825$11,746$38,441$150,425
Net assets or fund balances at beginning of year$17,461$38,714$156,418$160,417$211,298$215,012$180,823$225,053
Other changes in net assets or fund balances$568$2,241$-22,955$18,624$2,889$-45,935$5,789$-6,593
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$62,626$23,553$34,626$4,447
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$32,607$18,479$14,128$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$0$0$0$0
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$0$0$0$0
Payroll taxes$5,074$5,074$0$0
Professional fundraising fees$0$0$0$0
Accounting fees$250$0$250$0
Legal fees$500$0$500$0
Supplies$364$0$364$0
Telephone$0$0$0$0
Postage and shipping$438$0$438$0
Occupancy$7,305$0$7,305$0
Equipment rental and maintenance$0$0$0$0
Printing and publications$1,091$0$1,091$0
Travel$0$0$0$0
Conferences, conventions, and meetings$215$0$215$0
Interest$0$0$0$0
Depreciation, depletion, etc.$0$0$0$0
Other expenses not covered above$14,782$0$10,335$4,447
Balance Sheets
20002001200220032004200520062007
Total assets$67,392$84,770$181,477$232,624$234,189$246,844$299,030$438,298
Cash - non-interest-bearing$0$828$1,926$12,722$10,650$8,489$25,280$43,725
Savings and temporary cash investments$0$79,792$76,262$54,636$58,131$63,749$71,861$180,852
Accounts receivable less allowance for doubtful accounts$0$0$0$0$100$0$0$0
Pledges receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Grants receivable$0$0$0$0$0$0$7,971$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$0$0$0$0$0$0$0$0
Inventories for sale or use$0$0$0$0$0$0$0$0
Prepaid expenses and deferred charges$0$0$0$0$0$0$0$0
Investments - publicly-traded securities$0$0
Investments - other securities$0$0$0$0$0$0$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$0$4,150$103,289$165,266$165,308$174,606$193,918$212,628
Other assets, including program-related investments$0$0$0$0$0$0$0$1,093
Total liabilities$28,678$27,491$21,060$21,326$19,177$66,021$73,977$69,413
Accounts payable and accrued expenses$0$897$1,106$1,372$1,778$1,268$0$0
Grants payable$0$0$0$0$0$0$7,971$0
Deferred revenue$0$0$0$0$0$0$0$0
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$26,594$19,954$19,954$17,399$14,772$14,145$11,545
Other liabilities$0$0$0$0$0$49,981$51,861$57,868
Total liabilities and net assets/fund balances$0$84,770$181,477$232,624$234,189$246,844$299,030$438,298
Total net assets or fund balances$38,714$57,279$160,417$211,298$215,012$180,823$225,053$368,885
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$0$0$0$0$0$0$0$0
Total revenue, gains, and other support per audited financial statements$0$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0$0
Net unrealized gains on investments$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$0$0$0$0$0$0$0$0
Total expenses and losses per audited financial statements$0$0$0$0$0$0$0$0
Other revenue$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
20$18,479$0$0
20$14,128$0$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings15
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?No
Does the organization have a written conflict of interest policy?No
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?No
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?No
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 20062
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$0$0$45,246
Program service revenue
Program service revenue 1000000$000$0$45,246
Program service revenue 2000000$000$0$0
Program service revenue 3000000$000$0$0
Program service revenue 4000000$000$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$000$0$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$0
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$0
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$0$0$0
$0$0$0
$0$0$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0000
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
Enter the total number of donor advised funds owned at the end of the tax year$0
Enter the aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
Enter the total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
Enter the aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
19992000200120022003200420052006
Total$51,149$77,298$70,308$88,270$59,779$53,566$60,610$87,543
Gifts, grants, and contributions received$30,586$32,446$50,180$21,448$32,796$26,922$26,010$34,058
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$17,533$26,776$17,646$64,664$26,423$25,585$33,860$52,945
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$3,030$2,762$2,446$2,158$560$1,059$740$540
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$15,314$0$0$0$0$0$0
Other income$0$0$36$0$0$0$0$0
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Revenue, Expenses, and Changes in Net Assets or Fund Balances (for 2011)
Total revenue$66,753
Contributions, gifts, grants, and similar amounts received$28,366
Program service revenue including government fees and contracts$2,930
Membership dues and assessments$0
Investment income$1,762
Gain from sale of assets other than inventory$0
Net income from gaming and fundraising events$0
Gross profit from sales of inventory$0
Other revenue$33,695
Total expenses$56,197
Total net assets$386,517
Excess for the year$10,556
Net assets or fund balances at beginning of year$373,503
Other changes in net assets or fund balances$2,458
Balance Sheets (for 2011)
Total assets$465,496
Total liabilities$78,979
Net assets or fund balances$386,517
Other Information (for 2011)
Did the organization have unrelated business gross income of $1,000 or more during the year from business activitiesNo
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
Reason for Public Charity Status (for 2011)
The organization is not a private foundation because it is:An organization that normally receives: (1) more than 33 1/3 % of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions - subject to certain exceptions, and (2) no more than 33 1/3 % of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975
Support Schedule for Organizations Described in Section 509(a)(2) (for 2011)
2007 - 2011 Total
Total support$464,820
Gifts, grants, contributions, and membership fees received$291,883
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose$164,018
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources and Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975$8,719
Other$200
Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Passaic United Hebrew Burial Association841 Allwood Rd, Clifton, NJ 07012-1922NJ1965-06$1,527,386
2Trinidad Lodge 28 Cemetery Board Of Trustees, 28 LodgePO BOX 231, Trinidad, CO 81082-0231CO1941-03$1,190,564
3Chin Family Association Inc10 Pell St, Newyork, NY 10013-5135NY1951-04$208,602
4Chevra Kadisha SocietyPO BOX 934, Vineland, NJ 08362-0934NJ1992-06$136,062
5Eugene Masonic Cemetery Association IncPO BOX 5934, Eugene, OR 97405-0911OR1994-10$83,312
6Lewis Creek Baptist Church Cemetery Association Inc1036 West Tulip Lane, Shelbyville, IN 46176IN1958-07$27,627
7Funeral Service Foundation Inc13625 Bishops Dr, Brookfield, WI 53005-6607WI1994-10$996,159
8Fitzhugh Cemetery Association Trust Fund 0009111010 W Ralph Hall Pkwy Ste 112, Rockwall, TX 75032-6690TX1999-10$374,037
9Mill Creek Memorial Park Assn5400 Market St, Youngstown, OH 44512-2614OH2000-04$359,279
10New Light Cemetery Association6807 E Prairie Road, Lincolnwood, IL 60712-2517IL2001-03$123,712
11New Hampshire Veterans Cemetery Association IncPO BOX 626, Concord, NH 03302-0626NH2001-02$65,088
12Lamar Memorial Cemetery IncPO BOX 2, Lamar, SC 29069SC1999-01$10,722
13James Rutlader Charitable Foundation Trust AgreementFirst Option Bank Trust Department, Paola, KS 66071KS2000-01$5,602
14May Cemetery Association Inc134 Richmond Dr, Brandon, MS 39042-2832MS2001-03$4,289
15Alder Springs Cemetary Association75 Alder Springs Rd, Iberra, MO 65486-9197MO1999-09$609
16Hatt Hill Cemetery Association65 Stephenson Rd, Parrish, AL 35580AL2008-04$0
Number of organizations performing similar types of work
Alabama5
Arkansas1
Colorado1
Georgia1
Iowa1
Idaho1
Illinois2
Indiana2
Kansas1
Missouri4
Mississippi2
North Dakota1
Nebraska1
New Hampshire1
New Jersey2
New York1
Ohio1
Oklahoma1
Oregon1
South Carolina1
Tennessee2
Texas10
Wisconsin1
Total44

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