Civic Intelligence

Waterloo Cemetery Association

990 • Fiscal year 2023 • EIN 30-0080142

Jan 01, 2023 to Dec 31, 2023 • Filed on May 10, 2024

Organization ProfileN/A
1830 Kimball AvenueWaterloo, IA 50702

(319) 232-4751

Siviq Scores

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

Liabilities / Assets

48th percentile

0.00x

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

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

48th percentile

0.00x

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

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Net Margin

48th percentile

17%

Higher net margin than 48% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

57th percentile

$0

Higher top officer pay than 57% of similar nonprofits.

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

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Asset Growth

42nd percentile

3.0%

Faster asset growth than 42% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

74th percentile

30%

Faster revenue growth than 74% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets48th percentile

Assets

Down

$1,231,339

Down $9,272 (-0.7%) from 2021

Net Assets

Down

$1,231,339

Down $9,272 (-0.7%) from 2021

Liabilities

Flat

$0

Flat from 2021

Revenue And Expenses
Liabilities / Revenue48th percentileNet Margin48th percentile

Revenue

Up

$82,489

Up $5,636 (+7.3%) from 2021

Expenses

Down

$68,767

Down $6,327 (-8.4%) from 2021

Net Income

Up

$13,722

Up $11,963 (+680%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth42nd 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 2023: $1,231,339Liabilities 2023: $0Net Assets 2023: $1,231,3392023Assets 2024: $1,267,149Liabilities 2024: $0Net Assets 2024: $1,267,1492024

Highlighted filing

2023

Assets$1,231,339
Liabilities$0
Net Assets$1,231,339
Open 2023 Filing

Operations Trend

Revenue Growth74th 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 2023: $82,489Expenses 2023: $68,767Net Income 2023: $13,7222023Revenue 2024: $84,379Expenses 2024: $69,424Net Income 2024: $14,9552024

Highlighted filing

2023

Revenue$82,489
Expenses$68,767
Net Income$13,722
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 10, 2024
Return Version
2023v5.0
Gross Receipts
$189,996
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$693,224$729,646▲ $36,422
Investments in Publicly Traded Securities$680,845$695,888▲ $15,043
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$12,379$33,758▲ $21,379
Total Assets$1,194,917$1,231,339▲ $36,422
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,194,917$1,231,339▲ $36,422
Total Liabilities and Net Assets / Fund Balance$1,194,917$1,231,339▲ $36,422

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 Pay57th percentile

Board Members and Trustees

NameTitle
Evan HultmanPresident
Connie DawsonDirector
Dan RigelDirector
Eric LockeDirector
Heidi WarringtonDirector
Jim MatherDirector
Maggie BurgerDirector
Ron WeimerDirector
Marcea SeibleSecretary
Kristi FrostTreasurer
Lisa FrankVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$9,545
Program Service Revenue
$43,957
Investment Income
$28,987
Other Revenue
$0
All Other Contributions
$9,545
Change in Net Assets
$13,722
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$68,767
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---$4,636
Fees for Service Investment Mgmnt Fees---$3,269
Other Expenses---$1,000
Office Expenses---$410
Total Functional Expenses$0$0$0$68,767
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
2024-05-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Evan Hultman
Formed
1956
Legal Domicile
Ia
Voting Board Members
12
Independent Board Members
12
Employees
0
Volunteers
15

Preparer

Firm
Hogan - Hansen Pc
Address
3128 BROCKWAY ROAD, WATERLOO, IA 50701-5103
Preparer
Eric M Hanna CPA
Phone
3192335225
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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 AND HANDLE BUSINESS ISSUES. WE WORKED WITH OUR BANKERS TO CONSERVATIVELY HANDLE OUR TRUST ACCOUNTS AND OTHER ACCOUNTS. REPORTS AS REQUIRED OF A PERPETUAL CARE CEMETERY WERE FILED WITH THE IOWA BUREAU OF REGULATED INDUSTRIES WHICH OVERSEES US.
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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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ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,231,339
Liabilities
$0
Net assets
$1,231,339
Revenue
$82,489
Expenses
$68,767
Net income
$13,722
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
2023Detailed filing. Detailed filing data is available for this year.$1.23$0.00$1.23$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