Civic Intelligence

Waterloo Cemetery Association

EIN 30-0080142 • 501(c)13 • Waterloo, IA

Profile

Operation of a cemetery for the burial of the dead.

1830 Kimball AvenueWaterloo, IA 50702

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.00x

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

501(c)13 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

50th percentile

0.00x

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

501(c)13 • $1M-$5M nonprofits • Source year 2024

Net Margin

42nd percentile

18%

Higher net margin than 42% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

66th percentile

$0

Higher top officer pay than 66% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Asset Growth

25th percentile

0.7%

Faster asset growth than 25% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Revenue Growth

42nd percentile

3.2%

Faster revenue growth than 42% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2021 to 2024

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$1,267,149

Up $26,538 (+2.1%) from 2021

Liabilities

Flat

$0

Flat from 2021

Net Assets

Up

$1,267,149

Up $26,538 (+2.1%) from 2021

Operations
Liabilities / Revenue50th percentileNet Margin42nd percentile

Revenue

Up

$84,379

Up $7,526 (+9.8%) from 2021

Expenses

Down

$69,424

Down $5,670 (-7.6%) from 2021

Net Income

Up

$14,955

Up $13,196 (+750%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth25th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2020: $1,197,394Liabilities 2020: $0Net Assets 2020: $1,197,3942020Assets 2021: $1,240,611Liabilities 2021: $0Net Assets 2021: $1,240,6112021Assets 2024: $1,267,149Liabilities 2024: $0Net Assets 2024: $1,267,1492024

Highlighted filing

2024

Assets$1,267,149
Liabilities$0
Net Assets$1,267,149
Open 2024 Filing

Operations Trend

Revenue Growth42nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0Revenue 2020: $82,831Expenses 2020: $73,115Net Income 2020: $9,7162020Revenue 2021: $76,853Expenses 2021: $75,094Net Income 2021: $1,7592021Revenue 2024: $84,379Expenses 2024: $69,424Net Income 2024: $14,9552024

Highlighted filing

2024

Revenue$84,379
Expenses$69,424
Net Income$14,955
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$1,267,149
Liabilities
$0
Net assets
$1,267,149
Revenue
$84,379
Expenses
$69,424
Net income
$14,955
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.27$0.00$1.27$0.08$0.07$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.24$0.00$1.24$0.08$0.08$0.00
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.00$1.20$0.08$0.07$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 5, 2025
Return Version
2024v5.0
Gross Receipts
$283,007
Mission and Program Overview

Mission

Operation of a cemetary for the burial of the dead.

Private not-for-profit association for the purpose of operating a cemetery for the burial of the dead. The association's controlling board consists of volunteer, unpaid directors (not members).

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$729,646$765,456▲ $35,810
Investments in Publicly Traded Securities$695,888$727,218▲ $31,330
Land, Buildings, and Equipment, Net$501,693$511,870▲ $10,177
Pd in Cap Srpls Land Bldg Eqp Fund$501,693$501,693→ $0
Savings and Temporary Cash Investments$33,758$28,061▼ $5,697
Total Assets$1,231,339$1,267,149▲ $35,810
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,231,339$1,267,149▲ $35,810
Total Liabilities and Net Assets / Fund Balance$1,231,339$1,267,149▲ $35,810

Asset Categories

AssetBook ValueDepreciationBasis
Land$196,768-$196,768
Leasehold Improvements$147,700-$147,700
Buildings$132,825-$132,825
Equipment$34,577$2,544$37,121
Compensation and Service Providers
Top Officer Pay66th percentile

Board Members and Trustees

NameTitle
Heidi WarringtonPresident
Eric LockeDirector
Janet BoyengaDirector
Maggie BurgerDirector
Ron WeimerDirector
Scott LakeDirector
Connie DawsonSecretary
Kristi FrostTreasurer
Evan HultmanVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$11,380
Program Service Revenue
$40,590
Investment Income
$32,409
Other Revenue
$0
All Other Contributions
$11,380
Change in Net Assets
$14,955
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$69,424
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance---$5,150
Fees for Service Investment Mgmnt Fees---$3,448
Fees for Services Accounting---$3,117
Depreciation Depletion---$2,544
Office Expenses---$320
Other Expenses---$55
Total Functional Expenses$0$0$0$69,424
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The trust department of our bank (community bank & trust) works with our treasurer to complete form 990. A draft is supplied to our association's counsel for review. The final copy is submitted to the irs. Two copies (plus original draft) are retained by counsel and the treasurer and available for inspection.”

Form 990, Page 6, Part VI, Line 19

“Governing documents and financial statements (including form 990) of the association are available upon request made to our independent contractor manager (who handles all day to day business affairs), our counsel or to any cemetery board director.”

Filing and Contact Details

Filer

Filer Name
Waterloo Cemetery Association
EIN
30-0080142
Phone
3192324751
Address
1830 KIMBALL AVENUE, WATERLOO, IA 50702
Doing Business As
Waterloo Cemetery

Signing Officer

Name
Kristi Frost
Title
Treasurer
Phone
3192324751
Signed
2025-06-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Heidi Warrington
Formed
1956
Legal Domicile
Ia
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
15

Preparer

Firm
Hogan - Hansen Pc
Address
3128 BROCKWAY ROAD, WATERLOO, IA 50701-5103
Preparer
Eric M Hanna CPA
Phone
3192335225
Raw XML Appendix326 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE TRUST DEPARTMENT OF OUR BANK (COMMUNITY BANK & TRUST) WORKS WITH OUR TREASURER TO COMPLETE FORM 990. A DRAFT IS SUPPLIED TO OUR ASSOCIATION'S COUNSEL FOR REVIEW. THE FINAL COPY IS SUBMITTED TO THE IRS. TWO COPIES (PLUS ORIGINAL DRAFT) ARE RETAINED BY COUNSEL AND THE TREASURER AND AVAILABLE FOR INSPECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS (INCLUDING FORM 990) OF THE ASSOCIATION ARE AVAILABLE UPON REQUEST MADE TO OUR INDEPENDENT CONTRACTOR MANAGER (WHO HANDLES ALL DAY TO DAY BUSINESS AFFAIRS), OUR COUNSEL OR TO ANY CEMETERY BOARD DIRECTOR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01231339
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01267149
IRS990/TotalProgramServiceRevenueAmt040590
IRS990/TotalRevenueGrp/ExclusionAmt025292
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt047707
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt084379
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01231339
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01267149
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01830 KIMBALL AVENUE
IRS990/USAddress/CityNm0WATERLOO
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd050702
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KRISTI FROST
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03192324751
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-05
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WATERLOO CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WATE
ReturnHeader/Filer/EIN0300080142
ReturnHeader/Filer/PhoneNum03192324751
ReturnHeader/Filer/USAddress/AddressLine1Txt01830 KIMBALL AVENUE
ReturnHeader/Filer/USAddress/CityNm0WATERLOO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050702
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0420991212
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOGAN - HANSEN PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03128 BROCKWAY ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WATERLOO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0507015103
ReturnHeader/PreparerPersonGrp/PhoneNum03192335225
ReturnHeader/PreparerPersonGrp/PreparationDt02025-06-05
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ERIC M HANNA CPA
ReturnHeader/ReturnTs02025-06-12T09:46:27-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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