Opportunity Cemetery Association, Pines Cemetery in Spokane Valley, Washington (WA)

Opportunity Cemetery Association, Pines Cemetery
Employer Identification Number (EIN)	910517988
Name of Organization	Opportunity Cemetery Association
Secondary Name	Pines Cemetery
In Care of Name	Opportunity Cemetery Association
Address	1402 S Pines, Spokane Valley, WA 99206
Website	http://pinescemetery.org
Activities	Cemetery or burial activities
Subsection	Cemetery Company
Ruling Date	02/1965
Deductibility	Contributions are deductible
Foundation	All organizations except 501(c)(3)
Organization	Corporation
Exempt Organization Status	Unconditional Exemption
Tax Period	2008
Assets	$1 to $9,999
Income	$100,000 to $499,999
Filing Requirement	990 - Required to file Form 990-N - Income less than $25,000 per year
Asset Amount	$1
Amount of Income	$157,922
Form 990 Revenue Amount	$134,423

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Financial snapshot ($)

Revenue for 2013

	2011	2012	2013
Revenue, Expenses, and Changes in Net Assets or Fund Balances
Total revenue			$134,423
Contributions, gifts, grants, and similar amounts received			$0
Program service revenue including government fees and contracts			$0
Membership dues and assessments			$0
Investment income			$-10,142
Gain/Loss from sale of assets other than inventory			$0
Net income/loss from gaming and fundraising events	$0	$0	$0
Gross profit/loss from sales of inventory			$90,689
Gross sales of inventory, less returns and allowances			$114,188
Less: cost of goods sold			$23,499
Other revenue			$53,876
Total expenses			$139,389
Total net assets			$0
Excess/Deficit for the year			$-4,966
Net assets or fund balances at beginning of year			$3,142,208
Other changes in net assets or fund balances			$-3,137,242
Net assets or fund balances at end of year			$0

	2011	2012	2013
Balance Sheets
Total assets	$3,312,614	$3,162,720	$1
Total liabilities	$120,802	$20,512	$0
Net assets or fund balances			$0

	2012	2013
Other Information
Did the organization engage in any significant activity not previously reported to the IRS?		No
Were any significant changes made to the organizing or governing documents?		No
Did the organization have unrelated business gross income of $1,000 or more during the year from business activities		No
Has the organization filed a Form 990-T for the year?	No	No
Did the organization undergo a liquidation, dissolution, termination, or significant disposition of net assets during the year?		Yes
Amount of political expenditures, direct or indirect		$0
Did the organization file Form 1120-POL for this year?		No
Did the organization borrow from, or make any loans to, any officer, director, trustee, or key employee or were any such loans made in a prior year and still outstanding at the end of the tax year covered by this return?		No
Total amount involved		$0
Initiation fees and capital contributions		$0
Gross receipts for public use of club facilities		$0
Did the organization engage in any section 4958 excess benefit transaction during the year, or did it engage in an excess benefit transaction in a prior year that has not been reported on any of its prior Forms 990 or 990-EZ?		No
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?	No	No

Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:	Not provided
Number of organizations supported	0
Sum of amounts of support	$0

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