Liabilities / Assets
44th percentile
Tied with the lowest-debt nonprofits in its peer group.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.00x
Liabilities / Revenue
44th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
36th percentile
Higher net margin than 36% of similar nonprofits.
Top Officer Pay
54th percentile
Higher top officer pay than 54% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$1,197,394
No earlier filing loaded for comparison.
Net Assets
$1,197,394
No earlier filing loaded for comparison.
Liabilities
$0
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
$82,831
No earlier filing loaded for comparison.
Expenses
$73,115
No earlier filing loaded for comparison.
Net Income
$9,716
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2020 to Dec 31, 2020
- Signed
- May 25, 2021
- Return Version
- 2020v4.0
- Gross Receipts
- $229,111
Mission and Program Overview
Mission
Operation of a cemetary for the burial of the dead.
For the purpose of operating a cemetery for burial. Controlling board consist of entirely unpaid volunteers
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cap Stk Tr Prin Current Funds | $660,900 | $695,701 | ▲ $34,801 |
| Investments in Publicly Traded Securities | $635,470 | $666,132 | ▲ $30,662 |
| Land, Buildings, and Equipment, Net | $487,800 | $501,693 | ▲ $13,893 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $487,800 | $501,693 | ▲ $13,893 |
| Savings and Temporary Cash Investments | $25,430 | $29,569 | ▲ $4,139 |
| Total Assets | $1,148,700 | $1,197,394 | ▲ $48,694 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,148,700 | $1,197,394 | ▲ $48,694 |
| Total Liabilities and Net Assets / Fund Balance | $1,148,700 | $1,197,394 | ▲ $48,694 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Land | $196,768 | - | $196,768 |
| Leasehold Improvements | $147,700 | - | $147,700 |
| Buildings | $132,825 | - | $132,825 |
| Equipment | $24,400 | - | $24,400 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Evan Holtman | President |
| Lisa Frank | Vice-president |
| Connie Dawson | - |
| Eric Locke | - |
| Jim Mather | - |
| Kelly Young | - |
| Mary Ann Moore | - |
| Shelly Sturch | - |
| Linda Slatteno | Secretary |
| Percy Slatteno | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $8,783
- Program Service Revenue
- $55,510
- Investment Income
- $18,538
- Other Revenue
- $0
- All Other Contributions
- $8,783
- Change in Net Assets
- $9,716
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $73,115 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | - | $50,118 | - | $50,118 |
| Insurance | $3,351 | - | - | $3,351 |
| Fees for Service Investment Mgmnt Fees | - | $3,001 | - | $3,001 |
| Other Expenses | $250 | - | - | $250 |
| Office Expenses | $218 | - | - | $218 |
| All Other Expenses | $91 | - | - | $91 |
| Total Functional Expenses | $19,996 | $53,119 | $0 | $73,115 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Backup withholding compliance
- Yes
- 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
Part VI Section A Line 2
“List of directors the 2 slattenows are husband and wife”
Part VI Section B Line 11B
“The trust department of our bank (community national bank) works with our treasurer to com plete from 990. A draft is supplied to our cemeteries council for review. 990 are retained by the treaurer and council.”
Part VI Sec C Line D
“Governing documents and financial statements of the cemetary are available upon requestcotractor manager or to any cemetery board director”
Filing and Contact Details
Filer
- Filer Name
- Waterloo Cemetary Association
- EIN
- 30-0080142
- Address
- 1830 KIMBALL AVE, WATERLOO, IA 50702
Signing Officer
- Name
- Lisa Frank
- Title
- Vice President
- Signed
- 2021-05-25
- Discuss with paid preparer
- No
Organization Details
- Principal Officer
- Evan Hultman
- Voting Board Members
- 10
- Independent Board Members
- 10
- Employees
- 0
Supplemental Narrative
Additional Explanations
Part IX Line 16 Occupancy
“The independent contractor manager runs the day to day affairs of the cemetery and pays all routine bills out of his monthly fees as communicated to the board by monthly”
Part IX Line 16 Occupancy Continued
“Reports however they do not appear in the cemetery associations records since it does not directly pay those bills.”
Part XI Line 9
“DIFFERENCE IN VALUE IS DUE TO CHANGES IN LAND BUILDINGS AND EQUIPMENT CHANGES MADE IN SCHUDLE D PART VI aFFECTING PART X LINE 10H.”
Continue Part XI Line 9
“Distribution of our trusts earnings is not on a fiscal year schedule. They usually occur about the 25th of every month the begining and end of year transactions carry into preceeding and succeeding years. Periods cause imbalances”
Late Return
“Our treasurer in taking a final look at our 990 tax return before filing it away ssaw that he had made a mistake in interpreting the filing instructions. He thought that if an entity filed less than 250 returns it could file by paper.”
Late Return
“His mistake. He is not online. There fore we are filing a late return to correct this error. Next years return will be on time.”
Raw XML Appendix346 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 |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | FOR THE PURPOSE OF OPERATING A CEMETERY FOR BURIAL. CONTROLLING BOARD CONSIST OF ENTIRELY UNPAID VOLUNTEERS |
| IRS990/AllOtherContributionsAmt | 0 | 8783 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 91 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 91 |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | PERCY SLATTENOW |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3192322174 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 112 KINGSLEY AV |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WATERLOO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 50701 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 660900 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 695701 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 8783 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 18538 |
| IRS990/CYOtherExpensesAmt | 0 | 73115 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 55510 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 9716 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 73115 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 82831 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | false |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | DEEDS WERE ISSUED FOR THE SALE OF BURIAL SPACES AND INTERMENTS WERE |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DistributionToDonorInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 50118 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 50118 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 3001 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 3001 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 3 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | EVAN HOLTMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | LISA FRANK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | LINDA SLATTENO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | PERCY SLATTENO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CONNIE DAWSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ERIC LOCKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JIM MATHER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MARY ANN MOORE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | SHELLY STURCH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | KELLY YOUNG |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE-PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -3979 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 142301 |
| IRS990/GrossReceiptsAmt | 0 | 229111 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 3351 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3351 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 22517 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 22517 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 635470 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 666132 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 13893 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 487800 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 501693 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 487800 |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 146280 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | PRIVATE NOT FOR PROFIT ASSOCIATION FOR THE PURPOSE OF OPERASTING A C EMETERY FOR BURIAL OF THE DEAD. THE ASSOCIATIONS CONTROLLING BOARD CONSISTS ENTIRELY OF VOLUNTEERS AND UNPAID DIRECTORS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1148700 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1197394 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -3979 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -3979 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 25133 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 218 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 218 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 13845 |
| IRS990/OtherExpensesGrp/Desc | 0 | REWIRE GROUND LIGHTING |
| IRS990/OtherExpensesGrp/Desc | 1 | TRACTOR |
| IRS990/OtherExpensesGrp/Desc | 2 | TREE WORK |
| IRS990/OtherExpensesGrp/Desc | 3 | CUSTOMER REFUND |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 11090 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 2760 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 2236 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 250 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 11090 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 2760 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2236 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 250 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 487800 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 501693 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | EVAN HULTMAN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | LOT SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | GROUNS MAINTAINENCE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | RIGHT OF INTERMENT |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | OPENINGS CLOSINGS |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | MARKER INSPECTION |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 16500 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 2900 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 4050 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 29500 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 2560 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 16500 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 2900 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 4050 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 29500 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 2560 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | A LARGE PART OF OUR 50 YEAR OLD UNDERGROUND ELECTRICAL STREET LIGHT |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | REGULAR BUSINESS MEETINGS WERE HELD BY THE BOARD OF DIRECTORS TO |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 9716 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 25430 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 29569 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 132825 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 132825 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 24400 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 24400 |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | false |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 196768 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 196768 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 147700 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 147700 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 501693 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | LIST OF DIRECTORS THE 2 SLATTENOWS ARE HUSBAND AND WIFE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE TRUST DEPARTMENT OF OUR BANK (COMMUNITY NATIONAL BANK) WORKS WITH OUR TREASURER TO COM PLETE FROM 990. A DRAFT IS SUPPLIED TO OUR CEMETERIES COUNCIL FOR REVIEW. 990 ARE RETAINED BY THE TREAURER AND COUNCIL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS OF THE CEMETARY ARE AVAILABLE UPON REQUESTCOTRACTOR MANAGER OR TO ANY CEMETERY BOARD DIRECTOR |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE INDEPENDENT CONTRACTOR MANAGER RUNS THE DAY TO DAY AFFAIRS OF THE CEMETERY AND PAYS ALL ROUTINE BILLS OUT OF HIS MONTHLY FEES AS COMMUNICATED TO THE BOARD BY MONTHLY |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | REPORTS HOWEVER THEY DO NOT APPEAR IN THE CEMETERY ASSOCIATIONS RECORDS SINCE IT DOES NOT DIRECTLY PAY THOSE BILLS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | DIFFERENCE IN VALUE IS DUE TO CHANGES IN LAND BUILDINGS AND EQUIPMENT CHANGES MADE IN SCHUDLE D PART VI aFFECTING PART X LINE 10H. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | DISTRIBUTION OF OUR TRUSTS EARNINGS IS NOT ON A FISCAL YEAR SCHEDULE. THEY USUALLY OCCUR ABOUT THE 25TH OF EVERY MONTH THE BEGINING AND END OF YEAR TRANSACTIONS CARRY INTO PRECEEDING AND SUCCEEDING YEARS. PERIODS CAUSE IMBALANCES |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | OUR TREASURER IN TAKING A FINAL LOOK AT OUR 990 TAX RETURN BEFORE FILING IT AWAY SSAW THAT HE HAD MADE A MISTAKE IN INTERPRETING THE FILING INSTRUCTIONS. HE THOUGHT THAT IF AN ENTITY FILED LESS THAN 250 RETURNS IT COULD FILE BY PAPER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | HIS MISTAKE. HE IS NOT ONLINE. THERE FORE WE ARE FILING A LATE RETURN TO CORRECT THIS ERROR. NEXT YEARS RETURN WILL BE ON TIME. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART VI SECTION A LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART VI SECTION B LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART VI SEC C LINE D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART IX LINE 16 OCCUPANCY |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | PART IX LINE 16 OCCUPANCY CONTINUED |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | PART XI LINE 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | CONTINUE PART XI LINE 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | LATE RETURN |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | LATE RETURN |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 1148700 |
| IRS990/TotalAssetsEOYAmt | 0 | 1197394 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1148700 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1197394 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 8783 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 53119 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 19996 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 73115 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1148700 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1197394 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 55510 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 74048 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 82831 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1148700 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1197394 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 3720 VILLAGE PLACE 6108 |
| IRS990/USAddress/CityNm | 0 | WATERLOO |
| IRS990/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/USAddress/ZIPCd | 0 | 50702 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 10 |
| IRS990/VotingMembersIndependentCnt | 0 | 10 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LISA FRANK |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | VICE PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-05-25 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WATERLOO CEMETARY ASSOCIATION |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | WATERLOO CEMETERY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WATE |
| ReturnHeader/Filer/EIN | 0 | 300080142 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1830 KIMBALL AVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WATERLOO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | IA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 50702 |
| ReturnHeader/ReturnTs | 0 | 2021-05-25T14:36:33-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | LISA |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | FRANK |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2020-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2020-12-31 |
| ReturnHeader/TaxYr | 0 | 2020 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,197,394
- Liabilities
- $0
- Net assets
- $1,197,394
- Revenue
- $82,831
- Expenses
- $73,115
- Net income
- $9,716