Civic Intelligence

Waterloo Cemetery Association

990 • Fiscal year 2021 • EIN 30-0080142

Jan 01, 2021 to Dec 31, 2021 • Filed on Aug 22, 2022

Organization ProfileN/A
1830 Kimball AvenueWaterloo, IA 50702

(563) 880-8275

Siviq Scores

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

Liabilities / Assets

46th percentile

0.00x

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

2021 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

46th percentile

0.00x

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

2021 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2021

Net Margin

14th percentile

2.3%

Higher net margin than 14% of similar nonprofits.

2021 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

56th percentile

$0

Higher top officer pay than 56% of similar nonprofits.

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

2021 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2021

Asset Growth

22nd percentile

3.6%

Faster asset growth than 22% of similar nonprofits.

2021 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

19th percentile

-7.2%

Faster revenue growth than 19% of similar nonprofits.

2021 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets46th percentile

Assets

Up

$1,240,611

Up $43,217 (+3.6%) from 2020

Net Assets

Up

$1,240,611

Up $43,217 (+3.6%) from 2020

Liabilities

Flat

$0

Flat from 2020

Revenue And Expenses
Liabilities / Revenue46th percentileNet Margin14th percentile

Revenue

Down

$76,853

Down $5,978 (-7.2%) from 2020

Expenses

Up

$75,094

Up $1,979 (+2.7%) from 2020

Net Income

Down

$1,759

Down $7,957 (-82%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth22nd percentile

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

$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

2021

Assets$1,240,611
Liabilities$0
Net Assets$1,240,611
Open 2021 Filing

Operations Trend

Revenue Growth19th percentile

Revenue, expenses, and net income across loaded years, with this 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

2021

Revenue$76,853
Expenses$75,094
Net Income$1,759
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Aug 22, 2022
Return Version
2021v4.0
Gross Receipts
$162,711
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$695,701$738,918▲ $43,217
Investments in Publicly Traded Securities$666,132$734,884▲ $68,752
Land, Buildings, and Equipment, Net$501,693$501,693→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$501,693$501,693→ $0
Savings and Temporary Cash Investments$29,569$4,034▼ $25,535
Total Assets$1,197,394$1,240,611▲ $43,217
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,197,394$1,240,611▲ $43,217
Total Liabilities and Net Assets / Fund Balance$1,197,394$1,240,611▲ $43,217

Asset Categories

AssetBook ValueDepreciationBasis
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
Top Officer Pay56th percentile

Board Members and Trustees

NameTitle
Evan HultmanPresident
Connie DawsonDirector
Dan RigelDirector
Eric LockeDirector
Jim MatherDirector
Marcea SeibleDirector
Percy SlattenowDirector
Linda SlattenowSecretary
Kristi FrostTreasurer
Lisa FrankVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$11,582
Program Service Revenue
$34,645
Investment Income
$30,626
Other Revenue
$0
All Other Contributions
$11,582
Change in Net Assets
$1,759
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$75,094
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
Fees for Services Management---$37,049
Other Expenses---$5,456
Insurance---$3,836
Fees for Service Investment Mgmnt Fees---$3,337
Office Expenses---$1,086
Total Functional Expenses$0$0$0$75,094
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 2

“Percy slattenow linda slattenow spouse”

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 statments (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
Address
1830 KIMBALL AVENUE, WATERLOO, IA 50702
Doing Business As
Waterloo Cemetery

Signing Officer

Name
Kristi Frost
Title
Treasurer
Signed
2022-08-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Evan Hultman
Formed
1956
Legal Domicile
Ia
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
13

Preparer

Firm
Carney Alexander Marold & Co Llp
Address
PO BOX 1290, WATERLOO, IA 50704-1290
Preparer
David J Rogers
Phone
3192333318
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“SEE PART 4 A-C.”

Financial Statement Notes

Schedule D, Page 4, Part XIII

“Part vi; land, buildings, and equipment: we have no business concern normally with this area financially, but out of an interest generally in our possible "worth" we estimate this probable "value", which we may revise on occassion.”

Raw XML Appendix337 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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IRS990/ProgSrvcAccomActy2Grp/Desc0REGULAR BUSINESS MEETINGS WERE HELD BY THE BOARD OF DIRECTORS TO DISCUSS & HANDLE BUSINESS ISSUES. WE WORKED WITH OUR BANKERS TO CONSERVATIVELY HANDLE OUR TRUST ACCOUNTS & OTHER ACCOUNTS. REPORTS AS REQUIRED OF A PERPETUAL CARE CEMETERY WERE FILED WIITH THE IOWA BUREAU OF REGULATED INDUSTRIES WHICH OVERSEES US.
IRS990/ProgSrvcAccomActy3Grp/Desc0EACH MEMORIAL DAY WEEKEND WE INITIATE OUR YEARLY PUBLIC DONOR CAMPAIGN (AN ABSOLUTELY ESSENTIAL PROJECT TO KEEP US SOLVENT) SO THAT WE CAN NOT ONLY OPERATE IN THE BLACK BUT MEET SUCH FUTURE EXPENSES, AS: 1) MAINTENANCE, REPAIRS, & STRUCTURAL NEEDS 2) REPLACEMENT/REPAIR OF PERIMETER FENCING & GATEWAYS 3) REVAMPING OUR "MEMORIAL SECTION" 4) POSSIBLE FUTURE EXPANSION OF DRIVEWAY SYSTEM 5) WEED CONTROL 6) EMERGENCIES
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SEE PART 4 A-C.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PART VI; LAND, BUILDINGS, AND EQUIPMENT: WE HAVE NO BUSINESS CONCERN NORMALLY WITH THIS AREA FINANCIALLY, BUT OUT OF AN INTEREST GENERALLY IN OUR POSSIBLE "WORTH" WE ESTIMATE THIS PROBABLE "VALUE", WHICH WE MAY REVISE ON OCCASSION.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XIII
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SEE PART 4 A-C.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PERCY SLATTENOW LINDA SLATTENOW SPOUSE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 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/ExplanationTxt3GOVERNING DOCUMENTS AND FINANCIAL STATMENTS (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 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/TaxYr02021

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,240,611
Liabilities
$0
Net assets
$1,240,611
Revenue
$76,853
Expenses
$75,094
Net income
$1,759
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
2021Detailed filing. Detailed filing data is available for this year.$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