{"success":true,"data":{"_id":380331810,"filings":[{"Organization":{"value":null,"Person":["SEAN DUGAN","JERRY HARMON","SAVANNAH HATFIELD","ELAINE HUNSICKER","LAMAR HUNSICKER","BRETT MYERS","MARCIA OWEN","CONNIE SKIDMORE","DON STILWELL","LARRY VANDERROEST","JACQUELINE WHIDBY","JOHN RODGERS"],"Title":["VICE PRESIDE","DIRECTOR","DIRECTOR","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","TREASURER","DIRECTOR","PRESIDENT","GENERAL MANA"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,87726],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,69746],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,17980]},"Basic":{"value":null,"mission":"Provide customers with the highest standard of caring while offering premium quality cemetary property, services, and merchandise.","year":2018,"name":"BATTLE CREEK MEMORIAL PARK ASSOCIATION","phone":2699637577,"website":"WWW.BCMEMORIALPARK.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOHN RODGERS","year_formation":1922,"state_legal_domicile":"MI","total_volunteers":11,"tax_period_begin":"2018-10-01T00:00:00","tax_period_end":"2019-09-30T00:00:00","address":"2435 WEST TERRITORIAL ROAD, BATTLE CREEK, MI, 49015, USA","city":"BATTLE CREEK","state":"MI","country":"USA","zip_code":49015},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":18,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":18,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":654335,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":651980,"Total revenue":{"value":626235,"INTERMENTS":153040,"MONUMENTS, MARKERS, CRYPTS":144434,"PERPETUAL CARE":143732,"LOT SALES":108888,"GRAVE DECORATIONS":76141},"Total other revenue":25745,"Unrelated business revenue":0},"Investment income":{"value":1791,"Investment income total":1791,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":564,"Other total":564,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":667990,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":397028,"Current officers":87256,"Disqualified persons":0,"Other salaries and wages":219141,"Pension plan contributions":7645,"Other employee benefits":47472,"Payroll taxes":35514},"Other expenses":{"value":270962,"Management services":11250,"Legal":0,"Accounting":10092,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":14706,"Office expenses":12092,"Information technology":3821,"Royalties":0,"Occupancy":35398,"Travel":14016,"Conferences and meetings":606,"Interest":997,"Payments to affiliates":0,"Depreciation and depletion":41833,"Insurance":13073,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":108726,"COGS":92055,"BANK SERVICE FEES":8269,"DUES & SUBSCRIPTIONS":4438,"OPERATING SUPPLIES":3964},"All other expenses":4352},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":797502,"Non-interest bearing cash":69100,"Savings and temp cash investments":6105,"Pledges and grants receivable":0,"Accounts receivable":32962,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":191442,"Prepaid expenses deferred charges":0,"Land, building, equipment":364003,"Investments publicly traded":119327,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":14563},"Liabilities":{"value":39010,"Sum of Total Liabilities":0,"Accounts payable, accrued":31802,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":7208,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":758492,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.020868515362925718,"percentile":0.3367155259188547},"Liabilities to Assets Ratio":{"score":0.04891523783012457,"percentile":0.3903500793959029},"Operating Reserve Ratio":{"score":1.193883141963203,"percentile":0.47406148303878193},"Officer Compensation Ratio":{"score":0.13132831329810327,"percentile":0.4583684770117609},"Program Expense Growth":{"score":-0.30721950340664045,"percentile":0.06077158460018458},"Revenue Growth":{"score":0.0647517269956779,"percentile":0.6634014128808845},"Asset Growth":{"score":-0.0016211446170133863,"percentile":0.31232549265775994},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.46830774373249134,"percentile":0.24880914121978256}},"source_xml":"202011909349300641_public.xml"},{"Organization":{"value":null,"Person":["JACQUELINE WHIDBY","SEAN DUGAN","ELAINE HUNSICKER","DON STILWELL","CONNIE SKIDMORE","MARCIA OWEN","BRETT MYERS","DESIE HARDIN","SAVANNAH HATFIELD","LYNN HARMON","STEPHANIE MINNIEAR","JERRY HARMON ENDED","LAMAR HUNSICKER ENDED","LARRY VANDERROEST ENDED","JOHN RODGERS"],"Title":["PRESIDENT","VICE PRESIDE","SECRETARY","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","GENERAL MANA"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,79270],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,75513],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,3757]},"Basic":{"value":null,"mission":"Provide customers with the highest standard of caring while offering premium quality cemetary property, services, and merchandise.","year":2020,"name":"BATTLE CREEK MEMORIAL PARK ASSOCIATION","phone":2699637577,"website":"WWW.BCMEMORIALPARK.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SEAN DUGAN","year_formation":1922,"state_legal_domicile":"MI","total_volunteers":11,"tax_period_begin":"2020-10-01T00:00:00","tax_period_end":"2021-09-30T00:00:00","address":"2435 WEST TERRITORIAL ROAD, BATTLE CREEK, MI, 49015, USA","city":"BATTLE CREEK","state":"MI","country":"USA","zip_code":49015},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":20,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":20,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":823737,"Contributions":{"value":71600,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":71600,"Related organizations":0},"Program revenue":{"value":365692,"Total revenue":{"value":365692,"INTERMENTS":198655,"SALE OF LOTS":119532,"ENTOMBMENTS":36075,"LIFETIME PERPETUAL - FLOWER/W":10000,"TITLE TRANSFERS":1430},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":384082,"Investment income total":598,"Net investment gain":383484,"Income from invest bond proceeds":0},"Other revenues":{"value":2363,"Other total":2363,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":577830,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":357406,"Current officers":76122,"Disqualified persons":0,"Other salaries and wages":210262,"Pension plan contributions":4850,"Other employee benefits":39352,"Payroll taxes":26820},"Other expenses":{"value":220424,"Management services":30277,"Legal":0,"Accounting":22072,"Lobbying services":0,"Investment management fees":1065,"Other services":0,"Advertising":522,"Office expenses":8718,"Information technology":1997,"Royalties":0,"Occupancy":34573,"Travel":15921,"Conferences and meetings":421,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":35768,"Insurance":20060,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":44603,"OPERATING SUPPLIES":14726,"SMALL EQUIPMENT AND TOOLS":12752,"DUES & SUBSCRIPTIONS":11692,"BANK SERVICE FEES":5433},"All other expenses":4427},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1028192,"Non-interest bearing cash":308228,"Savings and temp cash investments":2080,"Pledges and grants receivable":0,"Accounts receivable":55161,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":191442,"Prepaid expenses deferred charges":0,"Land, building, equipment":355359,"Investments publicly traded":97779,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":18143},"Liabilities":{"value":1432,"Sum of Total Liabilities":0,"Accounts payable, accrued":1432,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1026760,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.29852610724053913,"percentile":0.834414682517442},"Liabilities to Assets Ratio":{"score":0.0013927359870530018,"percentile":0.563730370202857},"Operating Reserve Ratio":{"score":1.7794022463354273,"percentile":0.5850542584775776},"Officer Compensation Ratio":{"score":0.13718567744838447,"percentile":0.44323964236229985},"Program Expense Growth":{"score":-0.3611536923687685,"percentile":0.0517711638636128},"Revenue Growth":{"score":0.07194341556477883,"percentile":0.6878534406950346},"Asset Growth":{"score":0.024569780473593664,"percentile":0.42318929401397937},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5735481829423673,"percentile":0.5274421979276387}},"source_xml":"202232219349301103_public.xml"},{"Organization":{"value":null,"Person":["LYNN HARMON","DON STILWELL","CONNIE SKIDMORE","MARCIA OWEN","BRETT MYERS","DESIE HARDIN","STEPHANIE MINNIEAR","JERRY HARMON","LAMAR HUNSICKER","LARRY VANDERROEST","JOHN RODGERS","SEAN DUGAN","ELAINE HUNSICKER"],"Title":["PRESIDENT","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY","DIRECTOR","DIRECTOR","VICE PRESIDE","GENERAL MANA","DIRECTOR","DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,86296,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,82393,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,3903,0,0]},"Basic":{"value":null,"mission":"Provide customers with the highest standard of caring while offering premium quality cemetary property, services, and merchandise.","year":2021,"name":"BATTLE CREEK MEMORIAL PARK ASSOCIATION","phone":2699637577,"website":"WWW.BCMEMORIALPARK.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LYNN HARMON","year_formation":1922,"state_legal_domicile":"MI","total_volunteers":12,"tax_period_begin":"2021-10-01T00:00:00","tax_period_end":"2022-09-30T00:00:00","address":"2435 WEST TERRITORIAL ROAD, BATTLE CREEK, MI, 49015, USA","city":"BATTLE CREEK","state":"MI","country":"USA","zip_code":49015},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":18,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":18,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":1011271,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1004813,"Total revenue":{"value":982613,"INTERMENTS":305065,"LIFETIME PERPETUAL":206769,"SALES OF LOTS":197768,"SALE OF LOTS":169661,"ENTOMBMENTS":103350},"Total other revenue":22200,"Unrelated business revenue":0},"Investment income":{"value":2102,"Investment income total":602,"Net investment gain":1500,"Income from invest bond proceeds":0},"Other revenues":{"value":4356,"Other total":4356,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":779763,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":393249,"Current officers":48440,"Disqualified persons":0,"Other salaries and wages":275280,"Pension plan contributions":3414,"Other employee benefits":36511,"Payroll taxes":29604},"Other expenses":{"value":386514,"Management services":25315,"Legal":0,"Accounting":16519,"Lobbying services":0,"Investment management fees":717,"Other services":0,"Advertising":1300,"Office expenses":15394,"Information technology":5363,"Royalties":0,"Occupancy":44739,"Travel":6352,"Conferences and meetings":5363,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":34636,"Insurance":20715,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":190882,"COGS":156049,"OPERATING SUPPLIES":16670,"SMALL EQUIPMENT AND TOOLS":10083,"BANK SERVICE FEES":8080},"All other expenses":19219},"Functional Expenses":{"value":null,"Program Service Expenses":545042,"Management And General Expenses":234721,"Fundraising Expenses":0}},"Assets":{"value":1250342,"Non-interest bearing cash":404989,"Savings and temp cash investments":1609,"Pledges and grants receivable":0,"Accounts receivable":100578,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":191442,"Prepaid expenses deferred charges":0,"Land, building, equipment":454115,"Investments publicly traded":83046,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":14563},"Liabilities":{"value":6734,"Sum of Total Liabilities":0,"Accounts payable, accrued":6734,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1243608,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6989841785260393,"percentile":0.536244793890424},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.22892775527034792,"percentile":0.7834461965007289},"Liabilities to Assets Ratio":{"score":0.005385726465239111,"percentile":0.5262655821628788},"Operating Reserve Ratio":{"score":1.6034897783044335,"percentile":0.5568554515840825},"Officer Compensation Ratio":{"score":0.11066952394509613,"percentile":0.5177707764461573},"Program Expense Growth":{"score":-0.07678119644168775,"percentile":0.16291845508272915},"Revenue Growth":{"score":0.08695513504347369,"percentile":0.7319177087734062},"Asset Growth":{"score":0.04772504503391178,"percentile":0.5179698931291032},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6132224692087892,"percentile":0.6436738945796752}},"source_xml":"202300779349300200_public.xml"},{"Organization":{"value":null,"Person":["Don Stillwell","Dan Dugan","M Sean Dugan","Lou Frey","Jerry Harmon","Douglas Hartough","Larry VanderRoest","Kiwanis Club of Battle Creek","Jacqueline Whidby","Ron Burris","Elaine Hunsicker","Wendell Gates","James Talbot"],"Title":["Director","Director","Director","Director","Director","Director","Director","Trustee","President","Vice President","Secretary","Treasurer","General Manager"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,66175],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,66175],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation and maintenance of cemetery","year":2013,"name":"Battle Creek Memorial Park Association Inc","phone":2699637577,"website":"www.bcmemorialpark.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":"MI","total_volunteers":null,"tax_period_begin":"2013-10-01T00:00:00","tax_period_end":"2014-09-30T00:00:00","address":"2435 W Territorial Road, Battle Creek, MI, 49015, USA","city":"Battle Creek","state":"MI","country":"USA","zip_code":49015},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":0,"Number of employees total":11,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":11,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":466465,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":111195,"Total revenue":111195,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":10352,"Investment income total":10352,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":344918,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":344918,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":510484,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":302486,"Current officers":66175,"Disqualified persons":0,"Other salaries and wages":190272,"Pension plan contributions":12441,"Other employee benefits":0,"Payroll taxes":33598},"Other expenses":{"value":207998,"Management services":20115,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":4234,"Advertising":2542,"Office expenses":0,"Information technology":2505,"Royalties":0,"Occupancy":15580,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":24208,"Insurance":75317,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":52187,"Vehicle Expenses":18151,"Professional Services":11896,"Operating Supplies":11390,"Repairs & maintenance":10750},"All other expenses":11310},"Functional Expenses":{"value":null,"Program Service Expenses":291284,"Management And General Expenses":219200,"Fundraising Expenses":0}},"Assets":{"value":781066,"Non-interest bearing cash":60582,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":41761,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":191442,"Prepaid expenses deferred charges":0,"Land, building, equipment":366850,"Investments publicly traded":110431,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":10000},"Liabilities":{"value":9495,"Sum of Total Liabilities":0,"Accounts payable, accrued":4642,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":4853},"Fund balance":{"value":771571,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.570603584049647,"percentile":0.4883300572772752},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.094367208686611,"percentile":0.22899826950163238},"Liabilities to Assets Ratio":{"score":0.012156463090187001,"percentile":0.48785627784796953},"Operating Reserve Ratio":{"score":1.5300499134155037,"percentile":0.5438779578837729},"Officer Compensation Ratio":{"score":0.1296318787660338,"percentile":0.4629998725303986},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.430937506808125,"percentile":0.17473121558888588}},"source_xml":"201541189349300149_public.xml"},{"Organization":{"value":null,"Person":["DAN DEGNAN","SEAN DUGAN","JAMES HAADSMA","JERRY HARMON","SAVANNAH HATFIELD","ELAINE HUNSICKER","LAMAR HUNSICKER","MARCIA OWEN","DON STILWELL","SIMON TERAVEST","LARRY VANDERROEST","JACQUELINE WHIDBY","JOHN RODGERS"],"Title":["DIRECTOR","VICE PRESIDE","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","TREASURER","PRESIDENT","GENERAL MANA"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,50963],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,48391],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,2572]},"Basic":{"value":null,"mission":"Provide customers with the highest standard of caring while offering premium quality cemetary property, services, and merchandise.","year":2017,"name":"BATTLE CREEK MEMORIAL PARK ASSOCIATION","phone":2699637577,"website":"WWW.BCMEMORIALPARK.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOHN RODGERS","year_formation":1922,"state_legal_domicile":"MI","total_volunteers":12,"tax_period_begin":"2017-10-01T00:00:00","tax_period_end":"2018-09-30T00:00:00","address":"2435 WEST TERRITORIAL ROAD, BATTLE CREEK, MI, 49015, USA","city":"BATTLE CREEK","state":"MI","country":"USA","zip_code":49015},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":13,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":13,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":626001,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":625751,"Total revenue":{"value":625751,"INTERMENTS AND ENTOMBMENT":303288,"PERPETUAL CARE":124951,"MONUMENTS, MARKERS, CRYPTS":114875,"GRAVE DECORATIONS":82637},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":77,"Investment income total":77,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":173,"Other total":173,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":656196,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":369444,"Current officers":69770,"Disqualified persons":0,"Other salaries and wages":194293,"Pension plan contributions":9732,"Other employee benefits":65597,"Payroll taxes":30052},"Other expenses":{"value":286752,"Management services":18882,"Legal":0,"Accounting":10918,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":791,"Office expenses":11864,"Information technology":1894,"Royalties":0,"Occupancy":39688,"Travel":14121,"Conferences and meetings":593,"Interest":1329,"Payments to affiliates":0,"Depreciation and depletion":28952,"Insurance":14837,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":140373,"COGS":123116,"OPERATING SUPPLIES":7723,"BANK FEES":5631,"DUES AND FEES":3903},"All other expenses":2510},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":786686,"Non-interest bearing cash":48622,"Savings and temp cash investments":2853,"Pledges and grants receivable":0,"Accounts receivable":20335,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":191442,"Prepaid expenses deferred charges":0,"Land, building, equipment":364381,"Investments publicly traded":144490,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":14563},"Liabilities":{"value":24463,"Sum of Total Liabilities":0,"Accounts payable, accrued":10304,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":14159,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":762223,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.04823474722883829,"percentile":0.2880037597731582},"Liabilities to Assets Ratio":{"score":0.031096269667948838,"percentile":0.42634944357319254},"Operating Reserve Ratio":{"score":1.1988582679565252,"percentile":0.47520895733226576},"Officer Compensation Ratio":{"score":0.07766429542392822,"percentile":0.6336162246825103},"Program Expense Growth":{"score":-0.19802844246801735,"percentile":0.08928698432991918},"Revenue Growth":{"score":0.06972600853541704,"percentile":0.6805603033273224},"Asset Growth":{"score":-0.0011304240615811491,"percentile":0.3143194217157154},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.476793201562278,"percentile":0.26715413599318294}},"source_xml":"202040859349300214_public.xml"},{"Organization":{"value":null,"Person":["SEAN DUGAN","DESIE HARDIN","JERRY HARMON","LYNN HARMON","BRETT MYERS","MARCIA OWEN","CONNIE SKIDMORE","DON STILWELL","LARRY VANDERROEST"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","BOARD PRESID","TRUSTEE","SECRETARY","DIRECTOR","TREASURER","VICE PRESIDE"],"Hours":[0,0,0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide customers with the highest standard of caring while offering premium quality cemetary property, services,and merchandise.","year":2023,"name":"BATTLE CREEK MEMORIAL PARK ASSOC","phone":2699637577,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LYNN HARMON","year_formation":1926,"state_legal_domicile":"MI","total_volunteers":null,"tax_period_begin":"2023-10-01T00:00:00","tax_period_end":"2024-09-30T00:00:00","address":"2435 W TERRITORIAL ROAD, BATTLE CREEK, MI, 49015, USA","city":"BATTLE CREEK","state":"MI","country":"USA","zip_code":49015},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":18,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":18,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":948863,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":913003,"Total revenue":{"value":765981,"INTERMENTS":245362,"MARKER & MONUMENTS":201203,"LOT SALES":159693,"GREEN LEAF TRUST PERPETUAL":124193,"FOUNDATIONS":35530},"Total other revenue":147022,"Unrelated business revenue":0},"Investment income":{"value":34756,"Investment income total":34756,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1104,"Other total":1104,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":872095,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":462308,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":370028,"Pension plan contributions":12082,"Other employee benefits":0,"Payroll taxes":80198},"Other expenses":{"value":409787,"Management services":0,"Legal":535,"Accounting":13045,"Lobbying services":0,"Investment management fees":0,"Other services":235541,"Advertising":2200,"Office expenses":15339,"Information technology":0,"Royalties":0,"Occupancy":24589,"Travel":3498,"Conferences and meetings":1370,"Interest":64,"Payments to affiliates":0,"Depreciation and depletion":40953,"Insurance":72653,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":872095,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1335305,"Non-interest bearing cash":119213,"Savings and temp cash investments":335643,"Pledges and grants receivable":0,"Accounts receivable":82379,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":104876,"Prepaid expenses deferred charges":0,"Land, building, equipment":567355,"Investments publicly traded":111314,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":14525},"Liabilities":{"value":10386,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":10386},"Fund balance":{"value":1324919,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.08090525186460006,"percentile":0.5887187647694092},"Liabilities to Assets Ratio":{"score":0.007777998285036003,"percentile":0.5106133640756891},"Operating Reserve Ratio":{"score":1.5311462627351378,"percentile":0.5440774219781139},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.13584336172042424,"percentile":0.7366450414352687},"Revenue Growth":{"score":0.07142433030948594,"percentile":0.6861783988189877},"Asset Growth":{"score":0.060070937066953815,"percentile":0.5639808154418479},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7850104676024617,"percentile":0.9489327117542796}},"source_xml":"202540309349300844_public.xml"},{"Organization":{"value":null,"Person":["SEAN DUGAN","DESIE HARDIN","JERRY HARMON","LYNN HARMON","BRETT MYERS","MARCIA OWEN","CONNIE SKIDMORE","DON STILWELL","LARRY VANDERROEST"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","BOARD PRESID","TRUSTEE","SECRETARY","DIRECTOR","TREASURER","VICE PRESIDE"],"Hours":[0,0,0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide customers with the highest standard of caring while offering premium quality cemetary property, services,and merchandise.","year":2024,"name":"BATTLE CREEK MEMORIAL PARK ASSOC","phone":2699637577,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LYNN HARMON","year_formation":1926,"state_legal_domicile":"MI","total_volunteers":null,"tax_period_begin":"2024-10-01T00:00:00","tax_period_end":"2025-09-30T00:00:00","address":"2435 W TERRITORIAL ROAD, BATTLE CREEK, MI, 49015, USA","city":"BATTLE CREEK","state":"MI","country":"USA","zip_code":49015},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":18,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":18,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":811621,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":763465,"Total revenue":{"value":644875,"INTERMENTS":190196,"GREEN LEAF TRUST PERPETUAL":159052,"MARKER & MONUMENTS":154421,"LOT SALES":106258,"WREATH SALES":34948},"Total other revenue":118590,"Unrelated business revenue":0},"Investment income":{"value":39615,"Investment income total":27624,"Net investment gain":11991,"Income from invest bond proceeds":0},"Other revenues":{"value":8541,"Other total":8541,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":896831,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":443098,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":385236,"Pension plan contributions":12312,"Other employee benefits":0,"Payroll taxes":45550},"Other expenses":{"value":453733,"Management services":0,"Legal":2307,"Accounting":12507,"Lobbying services":0,"Investment management fees":0,"Other services":243896,"Advertising":1501,"Office expenses":11236,"Information technology":0,"Royalties":0,"Occupancy":40681,"Travel":3283,"Conferences and meetings":2183,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":45653,"Insurance":90486,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":896831,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1240732,"Non-interest bearing cash":56602,"Savings and temp cash investments":295825,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":149621,"Prepaid expenses deferred charges":0,"Land, building, equipment":595402,"Investments publicly traded":123278,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":20004},"Liabilities":{"value":10175,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":10175},"Fund balance":{"value":1230557,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.10498742639729627,"percentile":0.21824904380335458},"Liabilities to Assets Ratio":{"score":0.008200804041485188,"percentile":0.5081409478019052},"Operating Reserve Ratio":{"score":1.38346243606655,"percentile":0.515668238061104},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.15093703220599264,"percentile":0.7564230878979538},"Revenue Growth":{"score":0.06027326609627889,"percentile":0.6471300174615346},"Asset Growth":{"score":0.05621297449388458,"percentile":0.5501119061844042},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7156527623322879,"percentile":0.873334902546465}},"source_xml":"202620659349301437_public.xml"},{"Organization":{"value":null,"Person":["Don Stillwell","Dan Dugan","M Sean Dugan","Lou Frey","Jerry Harmon","Douglas Hartough","Kiwanis Club of Battle Creek","Larry VanderRoest","Jacqueline Whidby","Ron Burris","Elaine Hunsicker","James Talbot"],"Title":["Director","Director","Director","Director","Director","Director","Trustee","Treasurer","President","Vice President","Secretary","General Manager"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,59546],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,59546],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide customers with the highest standard of caring while offering premium quality cemetary property, services, and merchandise.","year":2014,"name":"Battle Creek Memorial Park Assoc","phone":null,"website":"www.bcmemorialpark.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1922,"state_legal_domicile":"MI","total_volunteers":null,"tax_period_begin":"2014-10-01T00:00:00","tax_period_end":"2015-09-30T00:00:00","address":"2435 West Territorial Road, Battle Creek, MI, 49015, USA","city":"Battle Creek","state":"MI","country":"USA","zip_code":49015},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":0,"Number of employees total":11,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":11,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":545060,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":570047,"Total revenue":{"value":569972,"Markers MonumentsLet":133921,"Perpetual Care":119364,"Perpetual Care 15":14933,"Burial Services":271101,"Wreath Services":30653},"Total other revenue":75,"Unrelated business revenue":0},"Investment income":{"value":9829,"Investment income total":3829,"Net investment gain":6000,"Income from invest bond proceeds":0},"Other revenues":{"value":-34816,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-34816,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":502162,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":295036,"Current officers":95696,"Disqualified persons":0,"Other salaries and wages":156616,"Pension plan contributions":13292,"Other employee benefits":0,"Payroll taxes":29432},"Other expenses":{"value":207126,"Management services":15000,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":5363,"Advertising":0,"Office expenses":11654,"Information technology":1463,"Royalties":0,"Occupancy":0,"Travel":10,"Conferences and meetings":0,"Interest":492,"Payments to affiliates":0,"Depreciation and depletion":25817,"Insurance":74245,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":57459,"Repair and Maintenance":15713,"Utilities":17915,"Vehicle Expense":17215,"Legal & Professional":6616},"All other expenses":15623},"Functional Expenses":{"value":null,"Program Service Expenses":314350,"Management And General Expenses":187812,"Fundraising Expenses":0}},"Assets":{"value":822233,"Non-interest bearing cash":120312,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":35943,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":191442,"Prepaid expenses deferred charges":0,"Land, building, equipment":355383,"Investments publicly traded":104557,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":14596},"Liabilities":{"value":42694,"Sum of Total Liabilities":0,"Accounts payable, accrued":1763,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":35992,"Unsecured notes loans payable":0,"Other liabilities":4939},"Fund balance":{"value":779539,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6259932053799372,"percentile":0.5036934175440858},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.07870326202619896,"percentile":0.5845100117615194},"Liabilities to Assets Ratio":{"score":0.05192445450377205,"percentile":0.385273534862913},"Operating Reserve Ratio":{"score":1.6373859431816824,"percentile":0.5625663490936913},"Officer Compensation Ratio":{"score":0.11857926326563938,"percentile":0.49397010178520934},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5123127236434524,"percentile":0.35318894572675735}},"source_xml":"201630429349301773_public.xml"},{"Organization":{"value":null,"Person":["SEAN DUGAN","DESIE HARDIN","JERRY HARMON","LYNN HARMON","MARCIA OWEN","CONNIE SKIDMORE","DON STILWELL","LARRY VANDERROEST"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","BOARD PRESID","SECRETARY","DIRECTOR","TREASURER","VICE PRESIDE"],"Hours":[0,0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide customers with the highest standard of caring while offering premium quality cemetary property, services,and merchandise.","year":2022,"name":"BATTLE CREEK MEMORIAL PARK ASSOC","phone":2699637577,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LYNN HARMON","year_formation":1926,"state_legal_domicile":"MI","total_volunteers":null,"tax_period_begin":"2022-10-01T00:00:00","tax_period_end":"2023-09-30T00:00:00","address":"2435 W TERRITORIAL ROAD, BATTLE CREEK, MI, 49015, USA","city":"BATTLE CREEK","state":"MI","country":"USA","zip_code":49015},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":18,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":18,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":812840,"Contributions":{"value":600,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":600,"Related organizations":0},"Program revenue":{"value":798577,"Total revenue":{"value":704840,"INTERMENTS":249740,"MARKER & MONUMENTS":152492,"GREEN LEAF TRUST PERPETUAL":145557,"LOT SALES":122508,"WREATH SALES":34543},"Total other revenue":93737,"Unrelated business revenue":0},"Investment income":{"value":13621,"Investment income total":10621,"Net investment gain":3000,"Income from invest bond proceeds":0},"Other revenues":{"value":42,"Other total":42,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":808180,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":412313,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":360333,"Pension plan contributions":28280,"Other employee benefits":0,"Payroll taxes":23700},"Other expenses":{"value":395867,"Management services":0,"Legal":12213,"Accounting":28513,"Lobbying services":0,"Investment management fees":0,"Other services":221832,"Advertising":3017,"Office expenses":9992,"Information technology":0,"Royalties":0,"Occupancy":26636,"Travel":137,"Conferences and meetings":1065,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":39781,"Insurance":52681,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":808180,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1263893,"Non-interest bearing cash":240951,"Savings and temp cash investments":203659,"Pledges and grants receivable":0,"Accounts receivable":83895,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":142843,"Prepaid expenses deferred charges":0,"Land, building, equipment":486735,"Investments publicly traded":91572,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":14238},"Liabilities":{"value":15683,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":15683},"Fund balance":{"value":1248210,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.005732985581418238,"percentile":0.41272110932873335},"Liabilities to Assets Ratio":{"score":0.012408487110855113,"percentile":0.48669114911845146},"Operating Reserve Ratio":{"score":1.5638756217674281,"percentile":0.549951407151485},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.08046069107925131,"percentile":0.6289240540496538},"Revenue Growth":{"score":0.07416935394242152,"percentile":0.6948892884949568},"Asset Growth":{"score":0.05597253901218171,"percentile":0.5492326933714475},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7401696517515222,"percentile":0.905986801411012}},"source_xml":"202432289349301538_public.xml"},{"Organization":{"value":null,"Person":["JACQUELINE WHIDBY","SEAN DUGAN","ELAINE HUNSICKER","DON STILWELL","JERRY HARMON","SAVANNAH HATFIELD","LAMAR HUNSICKER","BRETT MYERS","MARCIA OWEN","CONNIE SKIDMORE","LARRY VANDERROEST","JOHN RODGERS"],"Title":["PRESIDENT","VICE PRESIDE","SECRETARY","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","GENERAL MANA"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,73200],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,69746],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,3454]},"Basic":{"value":null,"mission":"Provide customers with the highest standard of caring while offering premium quality cemetary property, services, and merchandise.","year":2019,"name":"BATTLE CREEK MEMORIAL PARK ASSOCIATION","phone":2699637577,"website":"WWW.BCMEMORIALPARK.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOHN RODGERS","year_formation":1922,"state_legal_domicile":"MI","total_volunteers":11,"tax_period_begin":"2019-10-01T00:00:00","tax_period_end":"2020-09-30T00:00:00","address":"2435 WEST TERRITORIAL ROAD, BATTLE CREEK, MI, 49015, USA","city":"BATTLE CREEK","state":"MI","country":"USA","zip_code":49015},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":19,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":19,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":696547,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":689836,"Total revenue":{"value":657283,"MONUMENTS, MARKERS, CRYPTS":178272,"INTERMENTS":177325,"PERPETUAL CARE":145127,"GRAVE DECORATIONS":81241,"LOT SALES":75318},"Total other revenue":32553,"Unrelated business revenue":0},"Investment income":{"value":48,"Investment income total":48,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":6663,"Other total":6663,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":697901,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":362213,"Current officers":77000,"Disqualified persons":0,"Other salaries and wages":207993,"Pension plan contributions":2399,"Other employee benefits":48953,"Payroll taxes":25868},"Other expenses":{"value":335688,"Management services":21282,"Legal":0,"Accounting":16530,"Lobbying services":0,"Investment management fees":997,"Other services":0,"Advertising":5386,"Office expenses":12673,"Information technology":5734,"Royalties":0,"Occupancy":43350,"Travel":8481,"Conferences and meetings":359,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":34991,"Insurance":14003,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":167484,"COGS":139598,"OPERATING SUPPLIES":16594,"BANK SERVICE FEES":7723,"DUES & SUBSCRIPTIONS":3569},"All other expenses":4418},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":839234,"Non-interest bearing cash":133452,"Savings and temp cash investments":1320,"Pledges and grants receivable":0,"Accounts receivable":37992,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":191442,"Prepaid expenses deferred charges":0,"Land, building, equipment":367462,"Investments publicly traded":93003,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":14563},"Liabilities":{"value":75535,"Sum of Total Liabilities":0,"Accounts payable, accrued":3935,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":71600,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":763699,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.0019438745698423796,"percentile":0.38057900262071354},"Liabilities to Assets Ratio":{"score":0.09000469475736207,"percentile":0.3356943167609749},"Operating Reserve Ratio":{"score":1.202511531005114,"percentile":0.47607249337595303},"Officer Compensation Ratio":{"score":0.10488593654400839,"percentile":0.536036535425072},"Program Expense Growth":{"score":-0.3490142212340087,"percentile":0.053639199966409624},"Revenue Growth":{"score":0.06272985439194152,"percentile":0.6561483107778012},"Asset Growth":{"score":0.003926497995877628,"percentile":0.3363959059410507},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4769085446698213,"percentile":0.2674069166301861}},"source_xml":"202130829349300118_public.xml"},{"Organization":{"value":null,"Person":["JAMES TALBOT","JACQUELINE WHIDBY","ELAINE HUNSICKER","LARRY VANDERROEST","KIWANIS CLUB OF BATTLE CREEK","SAVANNAH HATFIELD","MARCIA OWEN","LAMAR HUNSICKER","DOUGLAS HARTOUGH","JERRY HARMON","JAMES HAADSMA","SEAN DUGAN","DAN DEGNAN","DON STILWELL","JOHN RODGERS"],"Title":["PRIOR GM","PRESIDENT","SECRETARY","TREASURER","TRUSTEE","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","GENERAL MANA"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,40.0],"Total Compensation":[74914,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[68104,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[6810,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide customers with the highest standard of caring while offering premium quality cemetary property, services, and merchandise.","year":2016,"name":"BATTLE CREEK MEMORIAL PARK ASSOC","phone":2699637577,"website":"WWW.BCMEMORIALPARK.ORG","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOHN RODGERS","year_formation":1922,"state_legal_domicile":"MI","total_volunteers":null,"tax_period_begin":"2016-10-01T00:00:00","tax_period_end":"2017-09-30T00:00:00","address":"2435 WEST TERRITORIAL ROAD, BATTLE CREEK, MI, 49015, USA","city":"BATTLE CREEK","state":"MI","country":"USA","zip_code":49015},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":10,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":10,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":609834,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":609205,"Total revenue":{"value":609205,"INTERMENTS AND ENTOMBMENT":275150,"MONUMENTS, MARKERS, CRYPTS":128803,"PERPETUAL CARE":119720,"GRAVE DECORATIONS":85532},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":423,"Investment income total":423,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":206,"Other total":206,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":637339,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":387845,"Current officers":75184,"Disqualified persons":0,"Other salaries and wages":208708,"Pension plan contributions":10196,"Other employee benefits":62670,"Payroll taxes":31087},"Other expenses":{"value":249494,"Management services":0,"Legal":0,"Accounting":7175,"Lobbying services":0,"Investment management fees":0,"Other services":17228,"Advertising":4450,"Office expenses":21060,"Information technology":0,"Royalties":0,"Occupancy":13616,"Travel":9966,"Conferences and meetings":992,"Interest":1329,"Payments to affiliates":0,"Depreciation and depletion":24101,"Insurance":8555,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":132865,"COGS":112563,"REPAIRS AND MAINTENANCE":9959,"BAD DEBT EXPENSE":5590,"COMPUTER SERVICES":4753},"All other expenses":8157},"Functional Expenses":{"value":null,"Program Service Expenses":380000,"Management And General Expenses":257339,"Fundraising Expenses":0}},"Assets":{"value":801916,"Non-interest bearing cash":51341,"Savings and temp cash investments":2401,"Pledges and grants receivable":0,"Accounts receivable":18091,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":191442,"Prepaid expenses deferred charges":0,"Land, building, equipment":361663,"Investments publicly traded":162415,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":14563},"Liabilities":{"value":29711,"Sum of Total Liabilities":0,"Accounts payable, accrued":8266,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":21445,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":772205,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.5962290084240883,"percentile":0.494595715885381},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.04510243771255784,"percentile":0.2929254185977929},"Liabilities to Assets Ratio":{"score":0.03705001521356351,"percentile":0.4128617675543604},"Operating Reserve Ratio":{"score":1.2582252145247663,"percentile":0.488901449984732},"Officer Compensation Ratio":{"score":0.11754184193968986,"percentile":0.49706258269040954},"Program Expense Growth":{"score":0.08315449205117223,"percentile":0.6358657790353222},"Revenue Growth":{"score":0.07339995203453514,"percentile":0.6925042505972394},"Asset Growth":{"score":0.007841076966302055,"percentile":0.3527031168038147},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5485387250310333,"percentile":0.4530260982008778}},"source_xml":"201932899349300618_public.xml"},{"Organization":{"value":null,"Person":["Don Stilwell","Dan Degnan","M Sean Dugan","James Haadsma","Jerry Harmon","Douglas Hartough","Lamar Hunsicker","Marcia Owen","Savannah Hatfield","Kiwanis Club of Battle Creek","Larry VanderRoest","Jacqueline Whidby","Elaine Hunsicker","James Talbot"],"Title":["Director","Director","Director","Director","Director","Director","Director","Director","Director","Trustee","Treasurer","President","Secretary","General Manager"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide customers with the highest standard of caring while offering premium quality cemetary property, services, and merchandise.","year":2015,"name":"Battle Creek Memorial Park Assoc","phone":null,"website":"www.bcmemorialpark.org","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1922,"state_legal_domicile":"MI","total_volunteers":null,"tax_period_begin":"2015-10-01T00:00:00","tax_period_end":"2016-09-30T00:00:00","address":"2435 West Territorial Road, Battle Creek, MI, 49015, USA","city":"Battle Creek","state":"MI","country":"USA","zip_code":49015},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":0,"Number of employees total":10,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":10,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":505171,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":564383,"Total revenue":{"value":564303,"Markers Monuments Let":152394,"Perpetual Care":118613,"Perpetual Care 15":14609,"Burial Services":246412,"Wreath Services":32275},"Total other revenue":80,"Unrelated business revenue":0},"Investment income":{"value":4715,"Investment income total":3715,"Net investment gain":1000,"Income from invest bond proceeds":0},"Other revenues":{"value":-63927,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":-63927,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":514883,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":311634,"Current officers":57522,"Disqualified persons":0,"Other salaries and wages":207937,"Pension plan contributions":14978,"Other employee benefits":0,"Payroll taxes":31197},"Other expenses":{"value":203249,"Management services":15000,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":16025,"Advertising":0,"Office expenses":6467,"Information technology":3094,"Royalties":0,"Occupancy":0,"Travel":10,"Conferences and meetings":0,"Interest":1355,"Payments to affiliates":0,"Depreciation and depletion":25092,"Insurance":80189,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":46068,"Repairs and Maintenance":13380,"Utilities":12384,"Vehicle Expense":12457,"Fees and Dues":7847},"All other expenses":9949},"Functional Expenses":{"value":null,"Program Service Expenses":319527,"Management And General Expenses":195356,"Fundraising Expenses":0}},"Assets":{"value":822964,"Non-interest bearing cash":103410,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":40812,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":191442,"Prepaid expenses deferred charges":0,"Land, building, equipment":351944,"Investments publicly traded":120470,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":14886},"Liabilities":{"value":40129,"Sum of Total Liabilities":0,"Accounts payable, accrued":2531,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":28731,"Unsecured notes loans payable":0,"Other liabilities":8867},"Fund balance":{"value":782835,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6205817632355312,"percentile":0.5019483135024531},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.019225173258164068,"percentile":0.340077473990045},"Liabilities to Assets Ratio":{"score":0.0487615497154189,"percentile":0.39061063560967696},"Operating Reserve Ratio":{"score":1.5983514701398183,"percentile":0.5559715043210147},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.04579148926511169,"percentile":0.5152497727079925},"Revenue Growth":{"score":0.038279918981786724,"percentile":0.5543848273626195},"Asset Growth":{"score":0.025902797841783846,"percentile":0.42879091136183506},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.46906151164979787,"percentile":0.25042261762748974}},"source_xml":"201730329349300123_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["SEAN DUGAN","DESIE HARDIN","JERRY HARMON","LYNN HARMON","BRETT MYERS","MARCIA OWEN","CONNIE SKIDMORE","DON STILWELL","LARRY VANDERROEST"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","BOARD PRESID","TRUSTEE","SECRETARY","DIRECTOR","TREASURER","VICE PRESIDE"],"Hours":[0,0,0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Provide customers with the highest standard of caring while offering premium quality cemetary property, services,and merchandise.","year":2024,"name":"BATTLE CREEK MEMORIAL PARK ASSOC","phone":2699637577,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LYNN HARMON","year_formation":1926,"state_legal_domicile":"MI","total_volunteers":null,"tax_period_begin":"2024-10-01T00:00:00","tax_period_end":"2025-09-30T00:00:00","address":"2435 W TERRITORIAL ROAD, BATTLE CREEK, MI, 49015, USA","city":"BATTLE CREEK","state":"MI","country":"USA","zip_code":49015},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":18,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":18,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":811621,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":763465,"Total revenue":{"value":644875,"INTERMENTS":190196,"GREEN LEAF TRUST PERPETUAL":159052,"MARKER & MONUMENTS":154421,"LOT SALES":106258,"WREATH SALES":34948},"Total other revenue":118590,"Unrelated business revenue":0},"Investment income":{"value":39615,"Investment income total":27624,"Net investment gain":11991,"Income from invest bond proceeds":0},"Other revenues":{"value":8541,"Other total":8541,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":896831,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":443098,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":385236,"Pension plan contributions":12312,"Other employee benefits":0,"Payroll taxes":45550},"Other expenses":{"value":453733,"Management services":0,"Legal":2307,"Accounting":12507,"Lobbying services":0,"Investment management fees":0,"Other services":243896,"Advertising":1501,"Office expenses":11236,"Information technology":0,"Royalties":0,"Occupancy":40681,"Travel":3283,"Conferences and meetings":2183,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":45653,"Insurance":90486,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":896831,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1240732,"Non-interest bearing cash":56602,"Savings and temp cash investments":295825,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":149621,"Prepaid expenses deferred charges":0,"Land, building, equipment":595402,"Investments publicly traded":123278,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":20004},"Liabilities":{"value":10175,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":10175},"Fund balance":{"value":1230557,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.10498742639729627,"percentile":0.21824904380335458},"Liabilities to Assets Ratio":{"score":0.008200804041485188,"percentile":0.5081409478019052},"Operating Reserve Ratio":{"score":1.38346243606655,"percentile":0.515668238061104},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.15093703220599264,"percentile":0.7564230878979538},"Revenue Growth":{"score":0.06027326609627889,"percentile":0.6471300174615346},"Asset Growth":{"score":0.05621297449388458,"percentile":0.5501119061844042},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7156527623322879,"percentile":0.873334902546465}},"source_xml":"202620659349301437_public.xml"},"sector":"Mutual/Membership Benefit","donation_categories":[],"zakat_policy":null},"error":null}