Civic Intelligence

Last Rest Cemetary Association

990EZ • Fiscal year 2013 • EIN 02-0314774

Jan 01, 2013 to Dec 31, 2013 • Filed on May 14, 2014

PO Box 691Merrimack, NH 03054-0691

(603) 424-8136

Siviq Scores

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

Liabilities / Assets

70th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)13 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

71st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2013 filings • 501(c)13 • <$500k nonprofits • Source year 2013

Net Margin

61st percentile

18%

Higher net margin than 61% of similar nonprofits.

2013 filings • 501(c)13 • <$500k nonprofits • Source year 2013

Top Officer Pay

91st percentile

$6,900

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

2013 filings • 501(c)13 • <$500k nonprofits • Source year 2013

Asset Growth

71st percentile

5.0%

Faster asset growth than 71% of similar nonprofits.

2013 filings • 501(c)13 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

34th percentile

-12%

Faster revenue growth than 34% of similar nonprofits.

2013 filings • 501(c)13 • <$500k nonprofits • Annualized from 2012 to 2013

Assets

Up

$344,649

Up $16,345 (+5.0%) from 2012

Net Assets

$344,649

No earlier filing loaded for comparison.

Liabilities

Flat

$0

Flat from 2012

Revenue

Down

$89,493

Down $12,064 (-12%) from 2012

Expenses

Down

$73,672

Down $5,120 (-6.5%) from 2012

Net Income

Down

$15,821

Down $6,944 (-31%) from 2012

Historical Trend

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $291,278Liabilities 2011: $02011Assets 2012: $328,304Liabilities 2012: $02012Assets 2013: $344,649Liabilities 2013: $0Net Assets 2013: $344,6492013Assets 2014: $354,479Liabilities 2014: $0Net Assets 2014: $354,4792014Assets 2015: $349,800Liabilities 2015: $02015Assets 2016: $386,336Liabilities 2016: $02016Assets 2017: $422,600Liabilities 2017: $02017Assets 2018: $409,239Liabilities 2018: $0Net Assets 2018: $409,2392018Assets 2019: $476,239Liabilities 2019: $0Net Assets 2019: $476,2392019Assets 2020: $484,728Liabilities 2020: $0Net Assets 2020: $484,7282020Assets 2021: $520,432Liabilities 2021: $0Net Assets 2021: $520,4322021Assets 2022: $456,911Liabilities 2022: $0Net Assets 2022: $456,9112022Assets 2023: $481,369Liabilities 2023: $0Net Assets 2023: $481,3692023Assets 2024: $533,822Liabilities 2024: $0Net Assets 2024: $533,8222024

Highlighted filing

2013

Assets$344,649
Liabilities$0
Net Assets$344,649

Operations Trend

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

$200K$150K$100K$50K$0-$50KRevenue 2011: $87,181Expenses 2011: $77,944Net Income 2011: $9,2372011Revenue 2012: $101,557Expenses 2012: $78,792Net Income 2012: $22,7652012Revenue 2013: $89,493Expenses 2013: $73,672Net Income 2013: $15,8212013Revenue 2014: $94,131Expenses 2014: $87,705Net Income 2014: $6,4262014Revenue 2015: $116,011Expenses 2015: $96,836Net Income 2015: $19,1752015Revenue 2016: $123,878Expenses 2016: $94,506Net Income 2016: $29,3722016Revenue 2017: $112,793Expenses 2017: $89,737Net Income 2017: $23,0562017Revenue 2018: $107,475Expenses 2018: $96,148Net Income 2018: $11,3272018Revenue 2019: $143,183Expenses 2019: $106,964Net Income 2019: $36,2192019Revenue 2020: $135,134Expenses 2020: $154,135Net Income 2020: -$19,0012020Revenue 2021: $157,728Expenses 2021: $121,272Net Income 2021: $36,4562021Revenue 2022: $115,724Expenses 2022: $120,817Net Income 2022: -$5,0932022Revenue 2023: $128,897Expenses 2023: $119,586Net Income 2023: $9,3112023Revenue 2024: $150,731Expenses 2024: $98,278Net Income 2024: $52,4532024

Highlighted filing

2013

Revenue$89,493
Expenses$73,672
Net Income$15,821
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 14, 2014
Return Version
2013v3.1
Gross Receipts
$91,274
Mission and Program Overview

Mission

Maintenance of a public cemetary

Management of a public cemetery

Program Services

DescriptionGrantsExpenses
Sale of 31 grave lots including perpetual care grave markers and foundations 61 grave openings for interment and, maintenance of cemetery property.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
NANCY KINGSec/Treas/ DirectorPT$6,900-$6,900
-ManagerPT$4,950-$4,950
LEONARD WORSTERPres Director-$0--
GEORGE KELLERV-P Director-$0--
JAMES MCSWEENEYDirector-$0--
JOHN HALLDirector-$0--
DUNCAN MCINNESDirector-$0--
LAWRENCE DECATODirector-$0--
CHARLES HALLDirector-$0--
RONALD MINER JRDirector-$0--
Filing and Contact Details

Filer

EIN
02-0314774
Phone
6034248136

Signing Officer

Name
Nancy King
Title
Treasurer
Signed
2014-05-14
Discuss with paid preparer
Yes

Preparer

Preparer
Martin P Carrier
Phone
6036222390
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 8, Other Revenue

Short-term capital gains from sale of marketable securities 278

Form 990-EZ, Part I, Line 8, Other Revenue

Long-term capital gains from sale of marketable securities 4,016

Form 990-EZ, Part I, Line 8, Other Revenue

Capital gain distributions 1,953

Form 990-EZ, Part I, Line 8, Other Revenue

Nondividend distributions 26

Form 990-EZ, Part I, Line 16, Other Expenses

Supplies 2,264

Form 990-EZ, Part I, Line 16, Other Expenses

Depreciation 2,165

Form 990-EZ, Part I, Line 16, Other Expenses

Insurance 3,486

Form 990-EZ, Part I, Line 16, Other Expenses

Office expenses 222

Form 990-EZ, Part I, Line 16, Other Expenses

Annual state fee 75

Form 990-EZ, Part I, Line 16, Other Expenses

Payroll taxes 614

Form 990-EZ, Part I, Line 16, Other Expenses

Surveyor expenses 180

Form 990-EZ, Part I, Line 16, Other Expenses

Foreign tax paid on investments 9

Form 990-EZ, Part I, Line 20, Net Assets

Unrealized gain on marketable securities 524

Form 990-EZ, Part II, Line 24, Other Assets

LAWNMOWER Beginning of year 2,227, End of year 0

Raw XML Appendix158 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.

Path#Value
CompensationExplanation/CompensationExplanationGrp/BusinessName/BusinessNameLine10HANSEN'S OUTDOOR SERVICES LLC
CompensationExplanation/CompensationExplanationGrp/ShortExplanationTxt0CEMETERY MAMANGEMENT SERVICES
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0NANCY KING TREASURER AT OFFICE
IRS990EZ/BooksInCareOfDetail/PhoneNum06034248136
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine107 HILLSIDE TERRACE
IRS990EZ/BooksInCareOfDetail/USAddress/City0MERRIMACK
IRS990EZ/BooksInCareOfDetail/USAddress/State0NH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode003054
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0271611
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0291987
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOrOtherBasisExpenseSaleAmt01781
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt015821
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt055229
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0328304
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0344649
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0219
IRS990EZ/GrossReceiptsAmt091274
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt03521
IRS990EZ/LandAndBuildingsGrp/BOYAmt054466
IRS990EZ/LandAndBuildingsGrp/EOYAmt052662
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0328304
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0344649
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0328304
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0344649
IRS990EZ/OccupancyRentUtltsAndMaintAmt02377
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2008.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt7000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt8000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt9015.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/BusinessName/BusinessNameLine10HANSEN'S OUTDOOR SERVICES LLC
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt26900
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt94950
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0LEONARD WORSTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1GEORGE KELLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2NANCY KING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JAMES MCSWEENEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4JOHN HALL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5DUNCAN MCINNES
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6LAWRENCE DECATO
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7CHARLES HALL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8RONALD MINER JR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRES DIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1V-P DIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SEC/TREAS/ DIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8DIR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9MANAGER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt02227
IRS990EZ/OtherChangesInNetAssetsAmt0524
IRS990EZ/OtherExpensesTotalAmt09015
IRS990EZ/OtherRevenueTotalAmt06273
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Management of a public cemetery
IRS990EZ/PrintingPublicationsPostageAmt0151
IRS990EZ/ProgramServiceRevenueAmt079480
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Sale of 31 grave lots including perpetual care grave markers and foundations 61 grave openings for interment and, maintenance of cemetery property.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt06900
IRS990EZ/SaleOfAssetsGrossAmt02000
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NH
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt073672
IRS990EZ/TotalRevenueAmt089493
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SHORT-TERM CAPITAL GAINS FROM SALE OF MARKETABLE SECURITIES 278
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LONG-TERM CAPITAL GAINS FROM SALE OF MARKETABLE SECURITIES 4,016
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CAPITAL GAIN DISTRIBUTIONS 1,953
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NONDIVIDEND DISTRIBUTIONS 26
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Supplies 2,264
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Depreciation 2,165
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Insurance 3,486
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Office expenses 222
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Annual state fee 75
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Payroll taxes 614
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Surveyor expenses 180
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11Foreign tax paid on investments 9
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12UNREALIZED GAIN ON MARKETABLE SECURITIES 524
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13LAWNMOWER Beginning of year 2,227, End of year 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 8, Other Revenue
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 8, Other Revenue
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 8, Other Revenue
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 8, Other Revenue
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990-EZ, Part I, Line 20, Net Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990-EZ, Part II, Line 24, Other Assets
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NANCY KING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine10LAST REST CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LAST
ReturnHeader/Filer/EIN0020314774
ReturnHeader/Filer/PhoneNum06034248136
ReturnHeader/Filer/USAddress/AddressLine10PO BOX 691
ReturnHeader/Filer/USAddress/City0MERRIMACK
ReturnHeader/Filer/USAddress/State0NH
ReturnHeader/Filer/USAddress/ZIPCode0030540691
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10Carrier Business Advisory Services Ltd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10137 Middle Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0Manchester
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0NH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0031011905
ReturnHeader/PreparerPersonGrp/PhoneNum06036222390
ReturnHeader/PreparerPersonGrp/PreparationDt02014-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Martin P Carrier
ReturnHeader/ReturnTs02014-05-14T09:32:49-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.34$0.00$5.34$1.51$0.98$0.52
2023Detailed filing. Detailed filing data is available for this year.$4.81$0.00$4.81$1.29$1.20$0.09
2022Detailed filing. Detailed filing data is available for this year.$4.57$0.00$4.57$1.16$1.21$0.05
2021Detailed filing. Detailed filing data is available for this year.$5.20$0.00$5.20$1.58$1.21$0.36
2020Detailed filing. Detailed filing data is available for this year.$4.85$0.00$4.85$1.35$1.54$0.19
2019Detailed filing. Detailed filing data is available for this year.$4.76$0.00$4.76$1.43$1.07$0.36
2018Detailed filing. Detailed filing data is available for this year.$4.09$0.00$4.09$1.07$0.96$0.11
2017Summary only. Only limited summary data is available for this year.$4.23$0.00$1.13$0.90$0.23
2016Summary only. Only limited summary data is available for this year.$3.86$0.00$1.24$0.95$0.29
2015Summary only. Only limited summary data is available for this year.$3.50$0.00$1.16$0.97$0.19
2014Detailed filing. Detailed filing data is available for this year.$3.54$0.00$3.54$0.94$0.88$0.06
2013Detailed filing. Detailed filing data is available for this year.$3.45$0.00$3.45$0.89$0.74$0.16
2012Summary only. Only limited summary data is available for this year.$3.28$0.00$1.02$0.79$0.23
2011Summary only. Only limited summary data is available for this year.$2.91$0.00$0.87$0.78$0.09