Civic Intelligence

Last Rest Cemetary Association

990EZ • Fiscal year 2014 • EIN 02-0314774

Jan 01, 2014 to Dec 31, 2014 • Filed on May 08, 2015

Organization ProfileN/A
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.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

70th percentile

0.00x

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

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Net Margin

50th percentile

6.8%

Higher net margin than 50% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Top Officer Pay

89th percentile

$6,900

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 7.3% of source-year revenue.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Asset Growth

64th percentile

2.9%

Faster asset growth than 64% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

56th percentile

5.2%

Faster revenue growth than 56% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$354,479

Up $9,830 (+2.9%) from 2013

Net Assets

Up

$354,479

Up $9,830 (+2.9%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin50th percentile

Revenue

Up

$94,131

Up $4,638 (+5.2%) from 2013

Expenses

Up

$87,705

Up $14,033 (+19%) from 2013

Net Income

Down

$6,426

Down $9,395 (-59%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth64th percentile

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

2014

Assets$354,479
Liabilities$0
Net Assets$354,479
Open 2014 Filing

Operations Trend

Revenue Growth56th percentile

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

2014

Revenue$94,131
Expenses$87,705
Net Income$6,426
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 8, 2015
Return Version
2014v5.0
Gross Receipts
$94,131
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
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
NANCY KINGSec/Treas/ DirectorPT$6,900-$6,900
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--
DEBORAH VACHONDirector-$0--
Filing and Contact Details

Filer

Filer Name
Last Rest Cemetery Association
EIN
02-0314774
Phone
6034248136
Address
PO BOX 691, MERRIMACK, NH 03054-0691

Signing Officer

Name
Nancy King
Title
Treasurer
Signed
2015-05-08
Discuss with paid preparer
No

Preparer

Firm
Carrier Business Advisory Services Ltd
Address
137 Middle Street, Manchester, NH 03101-1905
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 269”

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

“Long-term capital gains from sale of marketable securities 2,384”

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

“Capital gain distributions 2,019”

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

“Supplies 101”

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

“Depreciation 1,720”

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

“Insurance 2,344”

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

“Office expenses 496”

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

“Annual state fee 75”

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

“Payroll taxes 576”

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

“Cemetery lot purchase refund 950”

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

“Foreign tax paid on investments 15”

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

“American Enterprise Investment Services Management Fee 1,607”

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

“Correction of the net book value of depreciable assets. 3,404”

Raw XML Appendix150 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0NANCY KING TREASURER AT OFFICE
IRS990EZ/BooksInCareOfDetail/PhoneNum06034248136
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt07 HILLSIDE TERRACE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MERRIMACK
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd003054
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0291987
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0290004
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IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt06426
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt068445
IRS990EZ/FiledScheduleAInd0false
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IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt03750
IRS990EZ/LandAndBuildingsGrp/BOYAmt052662
IRS990EZ/LandAndBuildingsGrp/EOYAmt064475
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0344649
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0354479
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0344649
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0354479
IRS990EZ/OccupancyRentUtltsAndMaintAmt04030
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt8000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt9000.00
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/CompensationAmt90
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/PersonNm9DEBORAH VACHON
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/TitleTxt9DIR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt03404
IRS990EZ/OtherExpensesTotalAmt07884
IRS990EZ/OtherRevenueTotalAmt04672
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Management of a public cemetery
IRS990EZ/PrintingPublicationsPostageAmt0446
IRS990EZ/ProgramServiceRevenueAmt085709
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/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0NH
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt087705
IRS990EZ/TotalRevenueAmt094131
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SHORT-TERM CAPITAL GAINS FROM SALE OF MARKETABLE SECURITIES 269
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LONG-TERM CAPITAL GAINS FROM SALE OF MARKETABLE SECURITIES 2,384
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CAPITAL GAIN DISTRIBUTIONS 2,019
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Supplies 101
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Depreciation 1,720
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Insurance 2,344
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Office expenses 496
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Annual state fee 75
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Payroll taxes 576
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Cemetery lot purchase refund 950
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Foreign tax paid on investments 15
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11American Enterprise Investment Services Management Fee 1,607
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12Correction of the net book value of depreciable assets. 3,404
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 16, Other Expenses
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
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0NANCY KING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAST REST CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LAST
ReturnHeader/Filer/EIN0020314774
ReturnHeader/Filer/PhoneNum06034248136
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 691
ReturnHeader/Filer/USAddress/CityNm0MERRIMACK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NH
ReturnHeader/Filer/USAddress/ZIPCd0030540691
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Carrier Business Advisory Services Ltd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0137 Middle Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Manchester
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0031011905
ReturnHeader/PreparerPersonGrp/PhoneNum06036222390
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Martin P Carrier
ReturnHeader/ReturnTs02015-05-08T04:52:59-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$354,479
Liabilities
$0
Net assets
$354,479
Revenue
$94,131
Expenses
$87,705
Net income
$6,426
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