Civic Intelligence

Rochester Cemetery Association

990 • Fiscal year 2015 • EIN 02-0185360

Jan 01, 2015 to Dec 31, 2015 • Filed on Mar 18, 2016

Organization ProfileN/A
195 North Main StreetRochester, NH 03867-1219

(603) 332-7423

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

62nd percentile

0.00x

Higher debt load relative to assets than 62% of similar nonprofits.

2015 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

65th percentile

0.04x

Higher debt load relative to revenue than 65% of similar nonprofits.

2015 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2015

Net Margin

66th percentile

30%

Higher net margin than 66% of similar nonprofits.

2015 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

69th percentile

$11,000

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 4.7% of source-year revenue.

2015 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2015

Asset Growth

69th percentile

2.4%

Faster asset growth than 69% of similar nonprofits.

2015 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

25th percentile

-23%

Faster revenue growth than 25% of similar nonprofits.

2015 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets62nd percentile

Assets

Up

$3,165,410

Up $73,712 (+2.4%) from 2014

Net Assets

Up

$3,155,400

Up $70,161 (+2.3%) from 2014

Liabilities

Up

$10,010

Up $3,551 (+55%) from 2014

Revenue And Expenses
Liabilities / Revenue65th percentileNet Margin66th percentile

Revenue

Down

$232,230

Down $70,031 (-23%) from 2014

Expenses

Down

$162,069

Down $3,206 (-1.9%) from 2014

Net Income

Down

$70,161

Down $66,825 (-49%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth69th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2011: $2,848,485Liabilities 2011: $7,849Net Assets 2011: $2,840,6362011Assets 2012: $2,899,929Liabilities 2012: $12,642Net Assets 2012: $2,887,2872012Assets 2013: $2,957,967Liabilities 2013: $9,714Net Assets 2013: $2,948,2532013Assets 2014: $3,091,698Liabilities 2014: $6,459Net Assets 2014: $3,085,2392014Assets 2015: $3,165,410Liabilities 2015: $10,010Net Assets 2015: $3,155,4002015Assets 2016: $3,231,919Liabilities 2016: $4,090Net Assets 2016: $3,227,8292016Assets 2017: $3,368,405Liabilities 2017: $9,492Net Assets 2017: $3,358,9132017Assets 2018: $3,414,575Liabilities 2018: $7,005Net Assets 2018: $3,407,5702018Assets 2019: $3,616,896Liabilities 2019: $4,429Net Assets 2019: $3,612,4672019Assets 2020: $3,712,072Liabilities 2020: $10,458Net Assets 2020: $3,701,6142020Assets 2021: $3,891,635Liabilities 2021: $13,715Net Assets 2021: $3,877,9202021Assets 2022: $3,984,562Liabilities 2022: $26,375Net Assets 2022: $3,958,1872022Assets 2023: $4,112,975Liabilities 2023: $7,382Net Assets 2023: $4,105,5932023Assets 2024: $4,485,180Liabilities 2024: $15,734Net Assets 2024: $4,469,4462024

Highlighted filing

2015

Assets$3,165,410
Liabilities$10,010
Net Assets$3,155,400
Open 2015 Filing

Operations Trend

Revenue Growth25th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0Revenue 2011: $334,971Expenses 2011: $158,324Net Income 2011: $176,6472011Revenue 2012: $205,786Expenses 2012: $163,551Net Income 2012: $42,2352012Revenue 2013: $227,477Expenses 2013: $166,511Net Income 2013: $60,9662013Revenue 2014: $302,261Expenses 2014: $165,275Net Income 2014: $136,9862014Revenue 2015: $232,230Expenses 2015: $162,069Net Income 2015: $70,1612015Revenue 2016: $235,690Expenses 2016: $163,262Net Income 2016: $72,4282016Revenue 2017: $295,775Expenses 2017: $164,691Net Income 2017: $131,0842017Revenue 2018: $278,520Expenses 2018: $229,863Net Income 2018: $48,6572018Revenue 2019: $434,630Expenses 2019: $229,734Net Income 2019: $204,8962019Revenue 2020: $320,549Expenses 2020: $231,403Net Income 2020: $89,1462020Revenue 2021: $426,246Expenses 2021: $249,942Net Income 2021: $176,3042021Revenue 2022: $335,652Expenses 2022: $255,114Net Income 2022: $80,5382022Revenue 2023: $396,805Expenses 2023: $248,809Net Income 2023: $147,9962023Revenue 2024: $348,117Expenses 2024: $230,281Net Income 2024: $117,8362024

Highlighted filing

2015

Revenue$232,230
Expenses$162,069
Net Income$70,161
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Mar 18, 2016
Return Version
2015v2.1
Gross Receipts
$846,412
Mission and Program Overview

Mission

Burial service and perpetual care

Burial service and perpetual care of cemetery lots.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,996,886$3,070,973▲ $74,087
Land, Buildings, and Equipment, Net$65,953$61,214▼ $4,739
Cash and Non-Interest-Bearing Accounts$22,973$25,323▲ $2,350
Prepaid Expenses and Deferred Charges$1,983--
Total Assets$3,091,698$3,165,410▲ $73,712
Other Assets Total$3,903$7,900▲ $3,997
Liabilities
Other Liabilities$6,459$10,010▲ $3,551
Total Liabilities$6,459$10,010▲ $3,551
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,708,172$1,741,146▲ $32,974
Unrestricted Net Assets$1,363,029$1,400,216▲ $37,187
Temporarily Rstr Net Assets$14,038$14,038→ $0
Total Net Assets Fund Balance$3,085,239$3,155,400▲ $70,161
Total Liabilities and Net Assets / Fund Balance$3,091,698$3,165,410▲ $73,712

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$57,117$43,641$100,758
Equipment$2,995$75,449$78,444
Land$1,102-$1,102
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeBaseTotal
C Boyen ThompsonTreasurerPT$11,000$11,000

Board Members and Trustees

NameTitle
C Russell ShillaberPresident
Daniel HusseyDirector
Frank FamilgettiDirector
Fred RobertsDirector
Henry WolforthDirector
Glenn LepeneSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$54,300
Investment Income
$177,930
Other Revenue
$0
Change in Net Assets
$70,161
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$87,894
Other Expenses$74,175
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$67,993--$67,993
Fees for Service Investment Mgmnt Fees-$34,102-$34,102
All Other Expenses$12,794--$12,794
Insurance$12,237--$12,237
Current Officers, Directors, Trustees, and Key Employees-$11,000-$11,000
Payroll Taxes$8,901--$8,901
Depreciation Depletion---$4,738
Occupancy$933--$933
Other Expenses$570--$570
Office Expenses$408--$408
Total Functional Expenses$112,229$45,102$0$162,069
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes$7,900
Deposits on lots$2,110
Due to permanent fund-
Due to special fund-
Payroll taxes payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 11B

“Form 990 is available upon request and presente at the annual meeting held on the fourth Wednesday of every May.”

Form 990, Part VI, Line 19

“Form 990 is available upon request at teh presidents office.”

Form 990, Part VI, Line 6

“Members are the owners of the cemtery plots.”

Form 990, Part VI, Line 12C

“By review of the board of directors.”

Filing and Contact Details

Filer

Filer Name
Rochester Cemetery Association
EIN
02-0185360
Phone
6033327423
Address
195 North Main Street, Rochester, NH 03867-1219

Signing Officer

Name
C Boyen Thompson
Title
Treasurer
Signed
2016-03-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
C Boyen Thompson
Formed
1905
Legal Domicile
Nh
Voting Board Members
6
Independent Board Members
6
Employees
6

Preparer

Firm
C Boyen Thompson PC
Address
195 North Main Street, Rochester, NH 03867
Preparer
C Boyen Thompson
Phone
6033327423
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4Payroll taxes payable
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt061214
IRS990ScheduleD/TotalLiabilityAmt010010
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Form 990 is available upon request and presente at the annual meeting held on the fourth Wednesday of every May.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is available upon request at teh presidents office.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Members are the owners of the cemtery plots.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3By review of the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 12c
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt014038
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt014038
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03091698
IRS990/TotalAssetsEOYAmt03165410
IRS990/TotalAssetsGrp/BOYAmt03091698
IRS990/TotalAssetsGrp/EOYAmt03165410
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt045102
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0112229
IRS990/TotalFunctionalExpensesGrp/TotalAmt0162069
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06459
IRS990/TotalLiabilitiesEOYAmt010010
IRS990/TotalLiabilitiesGrp/BOYAmt06459
IRS990/TotalLiabilitiesGrp/EOYAmt010010
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03085239
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03155400
IRS990/TotalProgramServiceExpensesAmt0112229
IRS990/TotalProgramServiceRevenueAmt054300
IRS990/TotalReportableCompFromOrgAmt011000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0165029
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0232230
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03091698
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03165410
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01363029
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01400216
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0195 North Main Street
IRS990/USAddress/CityNm0Rochester
IRS990/USAddress/StateAbbreviationCd0NH
IRS990/USAddress/ZIPCd003867
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0C Boyen Thompson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-03-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Rochester Cemetery Association
ReturnHeader/Filer/BusinessNameControlTxt0ROCH
ReturnHeader/Filer/EIN0020185360
ReturnHeader/Filer/PhoneNum06033327423
ReturnHeader/Filer/USAddress/AddressLine1Txt0195 North Main Street
ReturnHeader/Filer/USAddress/CityNm0Rochester
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NH
ReturnHeader/Filer/USAddress/ZIPCd0038671219
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0C Boyen Thompson PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0195 North Main Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Rochester
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd003867
ReturnHeader/PreparerPersonGrp/PhoneNum06033327423
ReturnHeader/PreparerPersonGrp/PreparationDt02016-03-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0C Boyen Thompson
ReturnHeader/ReturnTs02016-03-18T03:51:49-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

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Filings

Displayed year

2015 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,165,410
Liabilities
$10,010
Net assets
$3,155,400
Revenue
$232,230
Expenses
$162,069
Net income
$70,161
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.49$0.02$4.47$0.35$0.23$0.12
2023Detailed filing. Detailed filing data is available for this year.$4.11$0.01$4.11$0.40$0.25$0.15
2022Detailed filing. Detailed filing data is available for this year.$3.98$0.03$3.96$0.34$0.26$0.08
2021Detailed filing. Detailed filing data is available for this year.$3.89$0.01$3.88$0.43$0.25$0.18
2020Detailed filing. Detailed filing data is available for this year.$3.71$0.01$3.70$0.32$0.23$0.09
2019Detailed filing. Detailed filing data is available for this year.$3.62$0.00$3.61$0.43$0.23$0.20
2018Detailed filing. Detailed filing data is available for this year.$3.41$0.01$3.41$0.28$0.23$0.05
2017Detailed filing. Detailed filing data is available for this year.$3.37$0.01$3.36$0.30$0.16$0.13
2016Detailed filing. Detailed filing data is available for this year.$3.23$0.00$3.23$0.24$0.16$0.07
2015Detailed filing. Detailed filing data is available for this year.$3.17$0.01$3.16$0.23$0.16$0.07
2014Detailed filing. Detailed filing data is available for this year.$3.09$0.01$3.09$0.30$0.17$0.14
2013Detailed filing. Detailed filing data is available for this year.$2.96$0.01$2.95$0.23$0.17$0.06
2012Summary only. Only limited summary data is available for this year.$2.90$0.01$2.89$0.21$0.16$0.04
2011Summary only. Only limited summary data is available for this year.$2.85$0.01$2.84$0.33$0.16$0.18