{"success":true,"data":{"_id":941056338,"filings":[{"Organization":{"value":null,"Person":["RANDY CADY","JOE CHARTKOFF","SUSAN CHIVERS","JANIS COELHO","DENNIS DELBIAGGIO","BONNIE GRIFFITHS","LAURA HUSSEY","FRANKLIN LOURENCO","SONIA MCBRIDE","SUSAN MURRAY"],"Title":["PRESIDENT","SECRETARY","TREASURER","DIRECTOR","VICE PRESIDE","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[0,0,0,0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Disposition of human remains and maintenance of cemetery property.","year":2019,"name":"FERNDALE CEMETERY ASSOCIATION","phone":7077864394,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"RANDY CADY","year_formation":1889,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"PO BOX 72, FERNDALE, CA, 95536, USA","city":"FERNDALE","state":"CA","country":"USA","zip_code":95536},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"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":68030,"Contributions":{"value":15033,"Other contributions":15033,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":47878,"Total revenue":{"value":47878,"BURIALS":21470,"BURIAL SPACES SOLD":14950,"GRAVESTONE SALES":11458},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4106,"Investment income total":734,"Net investment gain":3372,"Income from invest bond proceeds":0},"Other revenues":{"value":1013,"Other total":1013,"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":40871,"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":19741,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":18006,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1735},"Other expenses":{"value":21130,"Management services":606,"Legal":0,"Accounting":2756,"Lobbying services":0,"Investment management fees":120,"Other services":0,"Advertising":654,"Office expenses":1810,"Information technology":0,"Royalties":0,"Occupancy":5870,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":437,"Insurance":4617,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":4050,"LINERS PURCHASED":1800,"GRAVESTONE EXPENSE":1750,"BURIAL SPACE - BUY BACK":300,"MISCELLANEOUS":200},"All other expenses":210},"Functional Expenses":{"value":null,"Program Service Expenses":33845,"Management And General Expenses":7026,"Fundraising Expenses":0}},"Assets":{"value":96365,"Non-interest bearing cash":62895,"Savings and temp cash investments":33252,"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":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":218,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1567,"Sum of Total Liabilities":0,"Accounts payable, accrued":1567,"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":94798,"Net assets without donor restriction":94798,"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":0.8280932690660859,"percentile":0.6619756631999549},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.39922093194179037,"percentile":0.8846166623086613},"Liabilities to Assets Ratio":{"score":0.016261090644943705,"percentile":0.4709020980510723},"Operating Reserve Ratio":{"score":2.3577842479998044,"percentile":0.6574498222506138},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.07643238592846725,"percentile":0.6178709358432426},"Revenue Growth":{"score":0.15095306502051478,"percentile":0.8495147193989895},"Asset Growth":{"score":0.1108225038041351,"percentile":0.7084038558640495},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7521249671232432,"percentile":0.9192037889897634}},"source_xml":"202011279349301416_public.xml"},{"Organization":{"value":null,"Person":["RANDY CADY","SUSAN CHIVERS","JANIS COELHO","SUSAN COOMBS","TIMOTHY COONEY","BONNIE GRIFFITHS","LAURA HUSSEY","FRANKLIN LOURENCO","SONIA MCBRIDE","SUSAN MURRAY","CARL NEELEY"],"Title":["VICE PRESIDE","TREASURER","DIRECTOR","SECRETARY","PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Disposition of human remains and maintenance of cemetery property.","year":2024,"name":"FERNDALE CEMETERY ASSOCIATION","phone":7077864394,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TIMOTHY COONEY","year_formation":1889,"state_legal_domicile":"CA","total_volunteers":50,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 72, FERNDALE, CA, 95536, USA","city":"FERNDALE","state":"CA","country":"USA","zip_code":95536},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"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":48611,"Contributions":{"value":13206,"Other contributions":13206,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":32780,"Total revenue":{"value":32780,"BURIAL SPACES SOLD":16100,"BURIALS":15630,"GRAVESTONE SALES":1050},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2600,"Investment income total":2600,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":25,"Other total":25,"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":46372,"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":24470,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":22604,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1866},"Other expenses":{"value":21902,"Management services":0,"Legal":0,"Accounting":2746,"Lobbying services":0,"Investment management fees":0,"Other services":2240,"Advertising":300,"Office expenses":1377,"Information technology":0,"Royalties":0,"Occupancy":5515,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3366,"Insurance":4790,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1568,"LINERS":900,"MISCELLANEOUS":593,"CORPORATE RENEWAL FEES":75},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":40515,"Management And General Expenses":5857,"Fundraising Expenses":0}},"Assets":{"value":128900,"Non-interest bearing cash":59766,"Savings and temp cash investments":42600,"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":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":26534,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1250,"Sum of Total Liabilities":0,"Accounts payable, accrued":1250,"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":127650,"Net assets without donor restriction":127650,"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":0.8736953333908393,"percentile":0.7295306244109141},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.046059533850363085,"percentile":0.5160488387359352},"Liabilities to Assets Ratio":{"score":0.009697439875872769,"percentile":0.4998631670198105},"Operating Reserve Ratio":{"score":2.779694643319244,"percentile":0.6956701336773197},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.09238060686067912,"percentile":0.6582230863555387},"Revenue Growth":{"score":0.07349060698530148,"percentile":0.6927934563899782},"Asset Growth":{"score":0.10306244128185188,"percentile":0.6905243792311766},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6998498800237939,"percentile":0.8485370020656418}},"source_xml":"202511959349300896_public.xml"},{"Organization":{"value":null,"Person":["MARY ELLEN BOYNTON","PHIL SAMS","SALLY VOORHEES","TROY HUBNER","DICK TIERSBECK","DONALD ANDERSEN","WENDY LESTINA"],"Title":["DIRECTOR","DIRECTOR","BOARD MEMBER","BOARD MEMBER","PRESIDENT","VICE PRESIDE",""],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Disposition of human remains and maintenance of cemetery property.","year":2014,"name":"FERNDALE CEMETERY ASSOCIATION","phone":7077864394,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DONALD ANDERSEN","year_formation":1889,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"PO BOX 72, FERNDALE, CA, 95536, USA","city":"FERNDALE","state":"CA","country":"USA","zip_code":95536},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"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":23768,"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":23768,"Total revenue":{"value":23451,"BURIAL SPACES SOLD":9175,"BURIALS":7875,"MONUMENTS":4901,"LINERS":900,"LOT CARE":600},"Total other revenue":317,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"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":28571,"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":18762,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":16902,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1860},"Other expenses":{"value":9809,"Management services":0,"Legal":125,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1248,"Office expenses":350,"Information technology":0,"Royalties":0,"Occupancy":1842,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":1972,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":4247,"MONUMENTS PURCHASED":2222,"LINERS PURCHASED":1614,"SALES TAX PAID":386,"SECRETARY OF STATE FEE":25},"All other expenses":25},"Functional Expenses":{"value":null,"Program Service Expenses":22176,"Management And General Expenses":6395,"Fundraising Expenses":0}},"Assets":{"value":49061,"Non-interest bearing cash":3855,"Savings and temp cash investments":21773,"Pledges and grants receivable":0,"Accounts receivable":23433,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":389,"Sum of Total Liabilities":0,"Accounts payable, accrued":389,"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":48672,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":48672,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7761716425746387,"percentile":0.5981560100859562},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.20207842477280377,"percentile":0.150342421014295},"Liabilities to Assets Ratio":{"score":0.007928904832759218,"percentile":0.5097204674280152},"Operating Reserve Ratio":{"score":1.7171607574113612,"percentile":0.5755323235909843},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5578818583685835,"percentile":0.4806405829313475}},"source_xml":"201511319349301626_public.xml"},{"Organization":{"value":null,"Person":["JOE CHARTKOFF","MARY ELLEN BOYNTON","FRANKLIN LOURENCO","DICK TIERSBECK","SALLY VOORHEES","SUSAN GRINSELL","LYNETTE MATYSHOCK"],"Title":["PRESIDENT","PRESIDENT EL","DIRECTOR","DIRECTOR","DIRECTOR","TREASURER","SECRETARY"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Disposition of human remains and maintenance of cemetery property.","year":2017,"name":"FERNDALE CEMETERY ASSOCIATION","phone":7077864394,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"JOE CHARTKOFF","year_formation":1889,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"PO BOX 72, FERNDALE, CA, 95536, USA","city":"FERNDALE","state":"CA","country":"USA","zip_code":95536},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":1,"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":31506,"Contributions":{"value":15200,"Other contributions":15200,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":15485,"Total revenue":{"value":15485,"BURIALS":9765,"GRAVESTONE SALES":2895,"BURIAL SPACES SOLD":2650,"OTHER":175},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":821,"Investment income total":821,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"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":40115,"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":14409,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":13320,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1089},"Other expenses":{"value":25706,"Management services":1462,"Legal":0,"Accounting":2709,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":375,"Office expenses":2742,"Information technology":0,"Royalties":0,"Occupancy":11404,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":436,"Insurance":3629,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":2839,"GRAVESTONE EXPENSE":1799,"BURIAL SPACE - BUY BACK":800,"BURIAL EXPENSE":120,"INVESTMENT ADVISORY FEE":120},"All other expenses":110},"Functional Expenses":{"value":null,"Program Service Expenses":32673,"Management And General Expenses":7442,"Fundraising Expenses":0}},"Assets":{"value":59816,"Non-interest bearing cash":27330,"Savings and temp cash investments":31396,"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":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":1090,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":5563,"Sum of Total Liabilities":0,"Accounts payable, accrued":5563,"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":54253,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":54253,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8144833603390254,"percentile":0.6439176125607211},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.2732495397702025,"percentile":0.12145526536380309},"Liabilities to Assets Ratio":{"score":0.09300187240872007,"percentile":0.3325588340846857},"Operating Reserve Ratio":{"score":1.4911130499813037,"percentile":0.53668815637985},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.12688755483722006,"percentile":0.7235435102454925},"Revenue Growth":{"score":0.1387326339665438,"percentile":0.8333513911974492},"Asset Growth":{"score":0.05223259196184003,"percentile":0.5353040671723075},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5976252413069136,"percentile":0.5985497510890666}},"source_xml":"201801289349301795_public.xml"},{"Organization":{"value":null,"Person":["RANDY CADY","SUSAN CHIVERS","JANIS COELHO","SUSAN COOMBS","TIM COONEY","DENNIS DELBIAGGIO","BONNIE GRIFFITHS","LAURA HUSSEY","FRANKLIN LOURENCO","SONIA MCBRIDE","SUSAN MURRAY"],"Title":["PRESIDENT","TREASURER","DIRECTOR","SECRETARY","VICE PRESIDE","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[0,0,0,0,0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Disposition of human remains and maintenance of cemetery property.","year":2022,"name":"FERNDALE CEMETERY ASSOCIATION","phone":7077864394,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"RANDY CADY","year_formation":1889,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"PO BOX 72, FERNDALE, CA, 95536, USA","city":"FERNDALE","state":"CA","country":"USA","zip_code":95536},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"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":30555,"Contributions":{"value":5552,"Other contributions":5552,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":24560,"Total revenue":{"value":24560,"BURIALS":10650,"BURIAL SPACES SOLD":7900,"GRAVESTONE SALES":6010},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":443,"Other total":443,"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":38386,"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":20750,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":19148,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1602},"Other expenses":{"value":17636,"Management services":0,"Legal":0,"Accounting":2723,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":275,"Office expenses":2471,"Information technology":0,"Royalties":0,"Occupancy":4914,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":1642,"Insurance":4026,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1585,"MISCELLANEOUS":1035,"BURIAL SPACE - BUY BACK":300,"BURIAL EXPENSE":250},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":29836,"Management And General Expenses":8550,"Fundraising Expenses":0}},"Assets":{"value":115526,"Non-interest bearing cash":87382,"Savings and temp cash investments":0,"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":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":28144,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":661,"Sum of Total Liabilities":0,"Accounts payable, accrued":661,"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":114865,"Net assets without donor restriction":114865,"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":0.7772625436357005,"percentile":0.5992773879629107},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.25629193258059235,"percentile":0.12730300881716533},"Liabilities to Assets Ratio":{"score":0.005721655731177397,"percentile":0.5239080810116792},"Operating Reserve Ratio":{"score":3.0095868285312353,"percentile":0.7130366458182564},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.056297012097218185,"percentile":0.5543962687264192},"Revenue Growth":{"score":0.059144250497906815,"percentile":0.6428700413315113},"Asset Growth":{"score":0.1229264529999319,"percentile":0.7340398062479622},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5810200024827044,"percentile":0.5494591114320643}},"source_xml":"202313189349305996_public.xml"},{"Organization":{"value":null,"Person":["MARY ELLEN BOYNTON","PHIL SAMS","SALLY VOORHEES","TROY HUBNER","DONALD ANDERSEN","WENDY LESTINA"],"Title":["DIRECTOR","DIRECTOR","BOARD MEMBER","BOARD MEMBER","PRESIDENT","VICE PRESIDE"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Disposition of human remains and maintenance of cemetery property.","year":2013,"name":"FERNDALE CEMETERY ASSOCIATION","phone":7077864394,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DONALD ANDERSEN","year_formation":1889,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"PO BOX 72, FERNDALE, CA, 95536, USA","city":"FERNDALE","state":"CA","country":"USA","zip_code":95536},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"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":25376,"Contributions":{"value":10000,"Other contributions":10000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":15376,"Total revenue":{"value":15376,"BURIALS":9843,"BURIAL SPACES SOLD":2300,"MONUMENTS":2194,"LOT CARE":600,"SALES TAX COLLECTED":439},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"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":27262,"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":18713,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":17016,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1697},"Other expenses":{"value":8549,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":554,"Information technology":0,"Royalties":0,"Occupancy":1856,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":3350,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":2789,"LINERS PURCHASED":1320,"MONUMENTS PURCHASED":1176,"SALES TAX PAID":268,"SECRETARY OF STATE FEE":25},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":21017,"Management And General Expenses":6245,"Fundraising Expenses":0}},"Assets":{"value":53840,"Non-interest bearing cash":8634,"Savings and temp cash investments":21773,"Pledges and grants receivable":0,"Accounts receivable":23433,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":365,"Sum of Total Liabilities":0,"Accounts payable, accrued":365,"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":53475,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":53475,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7709265644486831,"percentile":0.5929158644357262},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.07432219419924338,"percentile":0.25182450288677943},"Liabilities to Assets Ratio":{"score":0.0067793462109955425,"percentile":0.5167858014889395},"Operating Reserve Ratio":{"score":1.9749101313183186,"percentile":0.6127702693007783},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5838938581376982,"percentile":0.5580294549437513}},"source_xml":"201401289349301660_public.xml"},{"Organization":{"value":null,"Person":["RANDY CADY","SUSAN CHIVERS","JANIS COELHO","SUSAN COOMBS","TIMOTHY COONEY","BONNIE GRIFFITHS","LAURA HUSSEY","FRANKLIN LOURENCO","SONIA MCBRIDE","SUSAN MURRAY","CARL NEELEY"],"Title":["VICE PRESIDE","TREASURER","DIRECTOR","SECRETARY","PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[0,0,0,0,0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Disposition of human remains and maintenance of cemetery property.","year":2023,"name":"FERNDALE CEMETERY ASSOCIATION","phone":7077864394,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TIMOTHY COONEY","year_formation":1889,"state_legal_domicile":"CA","total_volunteers":25,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"PO BOX 72, FERNDALE, CA, 95536, USA","city":"FERNDALE","state":"CA","country":"USA","zip_code":95536},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"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":107342,"Contributions":{"value":63604,"Other contributions":63604,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":43590,"Total revenue":{"value":43590,"BURIAL SPACES SOLD":26500,"BURIALS":11610,"GRAVESTONE SALES":5480},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":148,"Other total":148,"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":96796,"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":24623,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":22740,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1883},"Other expenses":{"value":72173,"Management services":0,"Legal":0,"Accounting":3468,"Lobbying services":0,"Investment management fees":0,"Other services":2744,"Advertising":300,"Office expenses":1257,"Information technology":0,"Royalties":0,"Occupancy":50718,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3094,"Insurance":5218,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":5374,"BURIAL SPACE - BUY BACK":3150,"BURIAL EXPENSE":1200,"LINERS PURCHASED":900,"MISCELLANEOUS":124},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":89597,"Management And General Expenses":7199,"Fundraising Expenses":0}},"Assets":{"value":126508,"Non-interest bearing cash":56608,"Savings and temp cash investments":40000,"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":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":29900,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1097,"Sum of Total Liabilities":0,"Accounts payable, accrued":1097,"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":125411,"Net assets without donor restriction":125411,"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":0.9256270920285963,"percentile":0.8104482691951375},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.09824672541968661,"percentile":0.6201974899927222},"Liabilities to Assets Ratio":{"score":0.008671388370695924,"percentile":0.505474957925907},"Operating Reserve Ratio":{"score":1.3069548328443323,"percentile":0.4996223924414627},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.11374755928563442,"percentile":0.7017251913237436},"Revenue Growth":{"score":0.09667832899407423,"percentile":0.7562552301313801},"Asset Growth":{"score":0.11303030763651685,"percentile":0.7132843841318909},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.74325583768174,"percentile":0.9095971248602357}},"source_xml":"202431659349301513_public.xml"},{"Organization":{"value":null,"Person":["MARY ELLEN BOYNTON","DICK TIERSBECK","FRANKLIN LOURENCO","WENDY LESTINA","TROY HUBNER","LYNETTE MATYSHOCK","SUSAN GRINSELL"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDE","SECRETARY","TREASURER"],"Hours":[0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Disposition of human remains and maintenance of cemetery property.","year":2015,"name":"FERNDALE CEMETERY ASSOCIATION","phone":7077864394,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"WENDY LESTINA","year_formation":1889,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"PO BOX 72, FERNDALE, CA, 95536, USA","city":"FERNDALE","state":"CA","country":"USA","zip_code":95536},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"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":35261,"Contributions":{"value":15000,"Other contributions":15000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":19235,"Total revenue":{"value":19235,"BURIALS":8665,"BURIAL SPACES SOLD":8535,"MONUMENTS":1237,"LOT CARE":600,"OTHER":198},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1026,"Investment income total":1026,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"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":27870,"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":14802,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":13550,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1252},"Other expenses":{"value":13068,"Management services":846,"Legal":0,"Accounting":1499,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1095,"Office expenses":409,"Information technology":0,"Royalties":0,"Occupancy":2873,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":218,"Insurance":3916,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":2187,"MONUMENTS PURCHASED":1262,"LINERS PURCHASED":550,"SALES TAX PAID":325,"OTHER":50},"All other expenses":25},"Functional Expenses":{"value":null,"Program Service Expenses":22227,"Management And General Expenses":5643,"Fundraising Expenses":0}},"Assets":{"value":37857,"Non-interest bearing cash":8022,"Savings and temp cash investments":27871,"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":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":1964,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":435,"Sum of Total Liabilities":0,"Accounts payable, accrued":435,"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":37422,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":37422,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.797524219590958,"percentile":0.6217784553664215},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.20960834916763563,"percentile":0.7657519474985015},"Liabilities to Assets Ratio":{"score":0.011490609398526032,"percentile":0.4910083525473057},"Operating Reserve Ratio":{"score":1.3583423035522066,"percentile":0.5105112727526995},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.027743809232650563,"percentile":0.43900519365450413},"Revenue Growth":{"score":0.1756708725786387,"percentile":0.8761717664034698},"Asset Growth":{"score":-0.17032424444791766,"percentile":0.06428458683305918},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.655441910840824,"percentile":0.7548683770823155}},"source_xml":"201641379349310304_public.xml"},{"Organization":{"value":null,"Person":["RANDY CADY","SUSAN CHIVERS","JANIS COELHO","SUSAN COOMBS","DENNIS DELBIAGGIO","BONNIE GRIFFITHS","LAURA HUSSEY","FRANKLIN LOURENCO","SONIA MCBRIDE","SUSAN MURRAY"],"Title":["PRESIDENT","TREASURER","DIRECTOR","SECRETARY","VICE PRESIDE","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Disposition of human remains and maintenance of cemetery property.","year":2020,"name":"FERNDALE CEMETERY ASSOCIATION","phone":7077864394,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"RANDY CADY","year_formation":1889,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"PO BOX 72, FERNDALE, CA, 95536, USA","city":"FERNDALE","state":"CA","country":"USA","zip_code":95536},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"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":65214,"Contributions":{"value":24615,"Other contributions":24615,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":40599,"Total revenue":{"value":40599,"BURIAL SPACES SOLD":23270,"BURIALS":13150,"GRAVESTONE SALES":4179},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"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":37857,"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":19567,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":18043,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1524},"Other expenses":{"value":18290,"Management services":50,"Legal":0,"Accounting":2875,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":713,"Office expenses":2306,"Information technology":0,"Royalties":0,"Occupancy":5446,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":472,"Insurance":2735,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":3683,"GRAVESTONE EXPENSE":1824,"BURIAL EXPENSE":909,"BURIAL SPACE - BUY BACK":800,"MISCELLANEOUS":150},"All other expenses":10},"Functional Expenses":{"value":null,"Program Service Expenses":30546,"Management And General Expenses":7311,"Fundraising Expenses":0}},"Assets":{"value":123137,"Non-interest bearing cash":114863,"Savings and temp cash investments":0,"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":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":8274,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":982,"Sum of Total Liabilities":0,"Accounts payable, accrued":982,"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":122155,"Net assets without donor restriction":122155,"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":0.8068785165227038,"percentile":0.6341633570444604},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.4194958137823167,"percentile":0.8924510855509399},"Liabilities to Assets Ratio":{"score":0.007974857272793718,"percentile":0.5094625741315203},"Operating Reserve Ratio":{"score":3.2526877459914942,"percentile":0.7292140528618247},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.060179838488123444,"percentile":0.5679069683744915},"Revenue Growth":{"score":0.13683907159724867,"percentile":0.8306970251558645},"Asset Growth":{"score":0.13953301574944235,"percentile":0.764840851546767},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7474877433348452,"percentile":0.9142859656950277}},"source_xml":"202131549349301323_public.xml"},{"Organization":{"value":null,"Person":["DENNIS DELBIAGGIO","RANDY CADY","SUSAN CHIVERS","LYNETTE MATYSHOCK","JOE CHARTKOFF","FRANKLIN LOURENCO","LAURA HUSSEY","SONIA MCBRIDE","SUE MURRAY","SALLY VOORHEES"],"Title":["PRESIDENT","VICE PRESIDE","TREASURER","SECRETARY","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Disposition of human remains and maintenance of cemetery property.","year":2018,"name":"FERNDALE CEMETERY ASSOCIATION","phone":7077864394,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DENNIS DELBIAGGIO","year_formation":1889,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"PO BOX 72, FERNDALE, CA, 95536, USA","city":"FERNDALE","state":"CA","country":"USA","zip_code":95536},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"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":50773,"Contributions":{"value":19095,"Other contributions":19095,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":29244,"Total revenue":{"value":29244,"BURIALS":16039,"BURIAL SPACES SOLD":7780,"GRAVESTONE SALES":5250,"MISCELLANEOUS SERVICE":175},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":934,"Investment income total":934,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":1500,"Other total":1500,"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":34441,"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":13459,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":12147,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1312},"Other expenses":{"value":20982,"Management services":1224,"Legal":0,"Accounting":2193,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":780,"Office expenses":3036,"Information technology":0,"Royalties":0,"Occupancy":2894,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":436,"Insurance":3114,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":7110,"BURIAL SPACE - BUY BACK":3050,"GRAVESTONE EXPENSE":1950,"LINERS PURCHASED":1650,"BURIAL EXPENSE":460},"All other expenses":195},"Functional Expenses":{"value":null,"Program Service Expenses":26851,"Management And General Expenses":7590,"Fundraising Expenses":0}},"Assets":{"value":69993,"Non-interest bearing cash":38749,"Savings and temp cash investments":30590,"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":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":654,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1029,"Sum of Total Liabilities":0,"Accounts payable, accrued":1029,"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":68964,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":68964,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7796231236026828,"percentile":0.6017078456172009},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.32166702775097,"percentile":0.8479460343747778},"Liabilities to Assets Ratio":{"score":0.014701470147014702,"percentile":0.4769669945742036},"Operating Reserve Ratio":{"score":2.032258064516129,"percentile":0.6202341065817291},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.07683620555333326,"percentile":0.6190200351156512},"Revenue Growth":{"score":0.13237157210598915,"percentile":0.8240506112936962},"Asset Growth":{"score":0.07156001284599205,"percentile":0.6027477643294726},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7176189520162194,"percentile":0.8762646781256556}},"source_xml":"201931339349304048_public.xml"},{"Organization":{"value":null,"Person":["RANDY CADY","SUSAN CHIVERS","JANIS COELHO","SUSAN COOMBS","DENNIS DELBIAGGIO","BONNIE GRIFFITHS","LAURA HUSSEY","FRANKLIN LOURENCO","SONIA MCBRIDE","SUSAN MURRAY"],"Title":["PRESIDENT","TREASURER","DIRECTOR","SECRETARY","VICE PRESIDE","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[0,0,0,0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Disposition of human remains and maintenance of cemetery property.","year":2021,"name":"FERNDALE CEMETERY ASSOCIATION","phone":7077864394,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"RANDY CADY","year_formation":1889,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"PO BOX 72, FERNDALE, CA, 95536, USA","city":"FERNDALE","state":"CA","country":"USA","zip_code":95536},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"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":51369,"Contributions":{"value":4878,"Other contributions":4878,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":46491,"Total revenue":{"value":46491,"BURIAL SPACES SOLD":28100,"BURIALS":11640,"GRAVESTONE SALES":6751},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"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":50828,"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":19129,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":17540,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1589},"Other expenses":{"value":31699,"Management services":0,"Legal":0,"Accounting":2542,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":765,"Office expenses":1455,"Information technology":0,"Royalties":0,"Occupancy":16277,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":876,"Insurance":4072,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":5562,"GRAVESTONE EXPENSE":2652,"MISCELLANEOUS":1510,"LINERS":900,"BURIAL SPACE - BUY BACK":500},"All other expenses":150},"Functional Expenses":{"value":null,"Program Service Expenses":44016,"Management And General Expenses":6812,"Fundraising Expenses":0}},"Assets":{"value":124084,"Non-interest bearing cash":105832,"Savings and temp cash investments":0,"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":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":18252,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1388,"Sum of Total Liabilities":0,"Accounts payable, accrued":1388,"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":122696,"Net assets without donor restriction":122696,"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":0.865979381443299,"percentile":0.7177521287651148},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.010531643598279117,"percentile":0.42651251488022757},"Liabilities to Assets Ratio":{"score":0.011185970793978272,"percentile":0.49245062951364477},"Operating Reserve Ratio":{"score":2.441252852758322,"percentile":0.6657561780820285},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.0765622878863297,"percentile":0.618244543063802},"Revenue Growth":{"score":0.10353066042318379,"percentile":0.7717575565162152},"Asset Growth":{"score":0.13815663899803826,"percentile":0.7624807707242319},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6853506989775576,"percentile":0.8225359937428793}},"source_xml":"202201319349304700_public.xml"},{"Organization":{"value":null,"Person":["MARY ELLEN BOYNTON","DICK TIERSBECK","FRANKLIN LOURENCO","WENDY LESTINA","TROY HUBNER","LYNETTE MATYSHOCK","SUSAN GRINSELL"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDE","SECRETARY","TREASURER"],"Hours":[0,0,0,0,0,0,0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Disposition of human remains and maintenance of cemetery property.","year":2016,"name":"FERNDALE CEMETERY ASSOCIATION","phone":7077864394,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"WENDY LESTINA","year_formation":1889,"state_legal_domicile":"CA","total_volunteers":null,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"PO BOX 72, FERNDALE, CA, 95536, USA","city":"FERNDALE","state":"CA","country":"USA","zip_code":95536},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":1,"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":60439,"Contributions":{"value":15000,"Other contributions":15000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":44535,"Total revenue":{"value":44535,"BURIALS":17389,"GRAVESTONE SALES":15125,"BURIAL SPACES SOLD":10650,"ADMINISTRATIVE FEE":1270,"OTHER":101},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":904,"Investment income total":904,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"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":37040,"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":13976,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":12744,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1232},"Other expenses":{"value":23064,"Management services":1427,"Legal":0,"Accounting":2763,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":360,"Office expenses":445,"Information technology":0,"Royalties":0,"Occupancy":3546,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":437,"Insurance":3357,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":10579,"GRAVESTONE EXPENSE":8023,"BURIAL EXPENSE":1193,"LINERS PURCHASED":1100,"OTHER":263},"All other expenses":150},"Functional Expenses":{"value":null,"Program Service Expenses":31837,"Management And General Expenses":5203,"Fundraising Expenses":0}},"Assets":{"value":64835,"Non-interest bearing cash":33489,"Savings and temp cash investments":29819,"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":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":1527,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":2850,"Sum of Total Liabilities":0,"Accounts payable, accrued":2850,"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":61985,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":61985,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8595302375809936,"percentile":0.7079132865555493},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.3871506808517679,"percentile":0.8796446639366463},"Liabilities to Assets Ratio":{"score":0.04395773887560731,"percentile":0.39917027594377885},"Operating Reserve Ratio":{"score":1.750404967602592,"percentile":0.5806462434565369},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.13371171226749745,"percentile":0.7336321905465376},"Revenue Growth":{"score":0.3222280522493165,"percentile":0.952550652308845},"Asset Growth":{"score":0.042376929175604226,"percentile":0.49687271067534255},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.766894706984079,"percentile":0.9337814723392188}},"source_xml":"201731319349302828_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["RANDY CADY","SUSAN CHIVERS","JANIS COELHO","SUSAN COOMBS","TIMOTHY COONEY","BONNIE GRIFFITHS","LAURA HUSSEY","FRANKLIN LOURENCO","SONIA MCBRIDE","SUSAN MURRAY","CARL NEELEY"],"Title":["VICE PRESIDE","TREASURER","DIRECTOR","SECRETARY","PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Disposition of human remains and maintenance of cemetery property.","year":2024,"name":"FERNDALE CEMETERY ASSOCIATION","phone":7077864394,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"TIMOTHY COONEY","year_formation":1889,"state_legal_domicile":"CA","total_volunteers":50,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 72, FERNDALE, CA, 95536, USA","city":"FERNDALE","state":"CA","country":"USA","zip_code":95536},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":2,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":2,"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":48611,"Contributions":{"value":13206,"Other contributions":13206,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":32780,"Total revenue":{"value":32780,"BURIAL SPACES SOLD":16100,"BURIALS":15630,"GRAVESTONE SALES":1050},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2600,"Investment income total":2600,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":25,"Other total":25,"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":46372,"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":24470,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":22604,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1866},"Other expenses":{"value":21902,"Management services":0,"Legal":0,"Accounting":2746,"Lobbying services":0,"Investment management fees":0,"Other services":2240,"Advertising":300,"Office expenses":1377,"Information technology":0,"Royalties":0,"Occupancy":5515,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3366,"Insurance":4790,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1568,"LINERS":900,"MISCELLANEOUS":593,"CORPORATE RENEWAL FEES":75},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":40515,"Management And General Expenses":5857,"Fundraising Expenses":0}},"Assets":{"value":128900,"Non-interest bearing cash":59766,"Savings and temp cash investments":42600,"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":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":26534,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1250,"Sum of Total Liabilities":0,"Accounts payable, accrued":1250,"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":127650,"Net assets without donor restriction":127650,"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":0.8736953333908393,"percentile":0.7295306244109141},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.046059533850363085,"percentile":0.5160488387359352},"Liabilities to Assets Ratio":{"score":0.009697439875872769,"percentile":0.4998631670198105},"Operating Reserve Ratio":{"score":2.779694643319244,"percentile":0.6956701336773197},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.09238060686067912,"percentile":0.6582230863555387},"Revenue Growth":{"score":0.07349060698530148,"percentile":0.6927934563899782},"Asset Growth":{"score":0.10306244128185188,"percentile":0.6905243792311766},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6998498800237939,"percentile":0.8485370020656418}},"source_xml":"202511959349300896_public.xml"},"sector":"Mutual/Membership Benefit","donation_categories":[],"zakat_policy":null},"error":null}