Civic Intelligence

Rochester Cemetery Association

990 • Fiscal year 2016 • EIN 02-0185360

Jan 01, 2016 to Dec 31, 2016 • Filed on Apr 07, 2017

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

56th percentile

0.00x

Higher debt load relative to assets than 56% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

58th percentile

0.02x

Higher debt load relative to revenue than 58% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Net Margin

70th percentile

31%

Higher net margin than 70% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

71st percentile

$11,000

Higher top officer pay than 71% of similar nonprofits.

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

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Asset Growth

49th percentile

2.1%

Faster asset growth than 49% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

53rd percentile

1.5%

Faster revenue growth than 53% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$3,231,919

Up $66,509 (+2.1%) from 2015

Net Assets

Up

$3,227,829

Up $72,429 (+2.3%) from 2015

Liabilities

Down

$4,090

Down $5,920 (-59%) from 2015

Revenue And Expenses
Liabilities / Revenue58th percentileNet Margin70th percentile

Revenue

Up

$235,690

Up $3,460 (+1.5%) from 2015

Expenses

Up

$163,262

Up $1,193 (+0.7%) from 2015

Net Income

Up

$72,428

Up $2,267 (+3.2%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth49th 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

2016

Assets$3,231,919
Liabilities$4,090
Net Assets$3,227,829
Open 2016 Filing

Operations Trend

Revenue Growth53rd 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

2016

Revenue$235,690
Expenses$163,262
Net Income$72,428
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Apr 7, 2017
Return Version
2016v3.0
Gross Receipts
$235,690
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$3,070,973$3,145,650▲ $74,677
Land, Buildings, and Equipment, Net$61,214$65,781▲ $4,567
Cash and Non-Interest-Bearing Accounts$25,323$19,259▼ $6,064
Total Assets$3,165,410$3,231,919▲ $66,509
Other Assets Total$7,900$1,229▼ $6,671
Liabilities
Other Liabilities$10,010$4,090▼ $5,920
Total Liabilities$10,010$4,090▼ $5,920
Net Assets / Fund Balance
Permanently Rstr Net Assets$1,741,146$1,779,110▲ $37,964
Unrestricted Net Assets$1,400,216$1,434,681▲ $34,465
Temporarily Rstr Net Assets$14,038$14,038→ $0
Total Net Assets Fund Balance$3,155,400$3,227,829▲ $72,429
Total Liabilities and Net Assets / Fund Balance$3,165,410$3,231,919▲ $66,509

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$54,396$46,362$100,758
Equipment$10,283$78,483$88,766
Land$1,102-$1,102
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

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

Board Members and Trustees

NameTitle
Daniel HarkinsonPresident
Daniel HusseyDirector
Fred RobertsDirector
Henry WolforthDirector
Frank FamilgettiSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$37,350
Investment Income
$198,340
Other Revenue
$0
Change in Net Assets
$72,428
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$88,678
Other Expenses$74,584
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$68,305--$68,305
Fees for Service Investment Mgmnt Fees-$34,224-$34,224
Other Expenses$11,450--$11,450
Current Officers, Directors, Trustees, and Key Employees-$11,000-$11,000
Insurance$10,288--$10,288
Payroll Taxes$9,373--$9,373
Depreciation Depletion---$5,755
Occupancy$963--$963
Fees for Services Legal$892--$892
Office Expenses$858--$858
Total Functional Expenses$112,283$45,224$0$163,262
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
Due to permanent fund$1,840
Deposits on lots burials$1,200
Federal income taxes$1,050
Payroll taxes payable-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
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 presented 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 the Presidents office.”

Form 990, Part VI, Line 6

“Members are the owners of the cemetery 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
2017-04-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
C Boyen Thompson
Formed
1905
Legal Domicile
Nh
Voting Board Members
5
Independent Board Members
5
Employees
7

Preparer

Firm
C Boyen Thompson PC
Address
195 North Main Street, Rochester, NH 03867
Preparer
C Boyen Thompson
Phone
6033327423
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Rounding”

Raw XML Appendix362 raw XML fields

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/OtherSecuritiesGrp/Desc1Closely-held equity interests
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Rounding
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Form 990 is available upon request and presented at the annual meeting held on the fourth Wednesday of every May.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Form 990 is available upon request at the Presidents office.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Members are the owners of the cemetery plots.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4By review of the board of directors.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 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/TotalAssetsBOYAmt03165410
IRS990/TotalAssetsEOYAmt03231919
IRS990/TotalAssetsGrp/BOYAmt03165410
IRS990/TotalAssetsGrp/EOYAmt03231919
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt045224
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0112283
IRS990/TotalFunctionalExpensesGrp/TotalAmt0163262
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010010
IRS990/TotalLiabilitiesEOYAmt04090
IRS990/TotalLiabilitiesGrp/BOYAmt010010
IRS990/TotalLiabilitiesGrp/EOYAmt04090
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03155400
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03227829
IRS990/TotalProgramServiceExpensesAmt0112283
IRS990/TotalProgramServiceRevenueAmt037350
IRS990/TotalReportableCompFromOrgAmt011000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0151090
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0235690
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03165410
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03231919
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt01400216
IRS990/UnrestrictedNetAssetsGrp/EOYAmt01434681
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0195 North Main Street
IRS990/USAddress/CityNm0Rochester
IRS990/USAddress/StateAbbreviationCd0NH
IRS990/USAddress/ZIPCd003867
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0C Boyen Thompson
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-04-07
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0B617E1623454915D5424CA85CC66F7DE700712A1
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0295273DDEBC59FAD2B29195FF3148DE916FF0B50
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt065.175.231.185
ReturnHeader/FilingSecurityInformation/IPDt02017-04-07
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm012:19:32
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/PreparationDt02017-04-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0C Boyen Thompson
ReturnHeader/ReturnTs02017-04-07T12:24:12-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,231,919
Liabilities
$4,090
Net assets
$3,227,829
Revenue
$235,690
Expenses
$163,262
Net income
$72,428
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