Civic Intelligence

Rochester Ioof Cemetery

EIN 31-0967215 • 501(c)13 • Rochester, IN

Profile

Operation of ioof cemetery

620 West 3rd StreetRochester, IN 46975

n/A

Siviq Scores

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

Liabilities / Assets

76th percentile

0.00x

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

501(c)13 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

76th percentile

0.00x

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

501(c)13 • <$500k nonprofits • Source year 2024

Net Margin

23rd percentile

-23%

Higher net margin than 23% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

501(c)13 • <$500k nonprofits • Source year 2024

Asset Growth

20th percentile

-5.0%

Faster asset growth than 20% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

43rd percentile

-1.2%

Faster revenue growth than 43% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$334,078

Down $17,470 (-5.0%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$334,078

Down $17,470 (-5.0%) from 2023

Revenue

Down

$75,471

Down $951 (-1.2%) from 2023

Expenses

Down

$92,941

Down $21,291 (-19%) from 2023

Net Income

Up

-$17,470

Up $20,340 (+54%) from 2023

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2014: $384,878Net Assets 2014: $384,8782014Assets 2015: $400,898Net Assets 2015: $400,8982015Assets 2016: $389,548Net Assets 2016: $389,5482016Assets 2017: $394,339Net Assets 2017: $394,3392017Assets 2018: $396,371Net Assets 2018: $396,3712018Assets 2019: $384,922Net Assets 2019: $384,9222019Assets 2020: $382,367Net Assets 2020: $382,3672020Assets 2021: $389,315Net Assets 2021: $389,3152021Assets 2022: $389,358Net Assets 2022: $389,3582022Assets 2023: $351,548Liabilities 2023: $0Net Assets 2023: $351,5482023Assets 2024: $334,078Liabilities 2024: $0Net Assets 2024: $334,0782024

Highlighted filing

2024

Assets$334,078
Liabilities$0
Net Assets$334,078

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2014: $75,790Expenses 2014: $91,083Net Income 2014: -$15,2932014Revenue 2015: $99,504Expenses 2015: $83,484Net Income 2015: $16,0202015Revenue 2016: $84,842Expenses 2016: $96,192Net Income 2016: -$11,3502016Revenue 2017: $96,094Expenses 2017: $91,303Net Income 2017: $4,7912017Revenue 2018: $84,142Expenses 2018: $82,110Net Income 2018: $2,0322018Revenue 2019: $87,459Expenses 2019: $98,908Net Income 2019: -$11,4492019Revenue 2020: $99,873Expenses 2020: $102,428Net Income 2020: -$2,5552020Revenue 2021: $104,632Expenses 2021: $97,684Net Income 2021: $6,9482021Revenue 2022: $98,415Expenses 2022: $98,372Net Income 2022: $432022Revenue 2023: $76,422Expenses 2023: $114,232Net Income 2023: -$37,8102023Revenue 2024: $75,471Expenses 2024: $92,941Net Income 2024: -$17,4702024

Highlighted filing

2024

Revenue$75,471
Expenses$92,941
Net Income-$17,470

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.0
Gross Receipts
$444,471
Mission and Program Overview

Mission

Operation of ioof cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$351,548$334,078▼ $17,470
Savings and Temporary Cash Investments$250,291$237,578▼ $12,713
Land, Buildings, and Equipment, Net$77,334$59,186▼ $18,148
Cash and Non-Interest-Bearing Accounts$23,923$37,314▲ $13,391
Total Assets$351,548$334,078▼ $17,470
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$351,548$334,078▼ $17,470
Total Liabilities and Net Assets / Fund Balance$351,548$334,078▼ $17,470

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$59,186$126,951$186,137
Compensation and Service Providers

Board Members and Trustees

NameTitle
James SeeTrustee
Lonnie W CripeTrustee
Mark BakerTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$62,000
Investment Income
$13,471
Other Revenue
$0
Change in Net Assets
$-17,470
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$59,120
Other Expenses$33,821
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$54,182
Depreciation Depletion---$18,394
Payroll Taxes---$4,938
All Other Expenses---$4,482
Other Expenses---$1,695
Total Functional Expenses$0$0$0$92,941
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

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Rochester Ioof Cemetery
EIN
31-0967215
Phone
5742233315
Address
620 WEST 3RD STREET, ROCHESTER, IN 46975

Signing Officer

Name
Lonnie W Cripe
Title
Trustee
Phone
5742236671
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lonnie W Cripe
Legal Domicile
In
Voting Board Members
3
Independent Board Members
0
Employees
4

Preparer

Firm
J L Widman Inc
Address
1289 W 500 S, ROCHESTER, IN 46975-7564
Preparer
James L Widman Eaataatp
Phone
5742231040
Supplemental Narrative

Additional Explanations

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

OPERATION OF CEMETERY

Raw XML Appendix256 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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IRS990/BooksInCareOfDetail/USAddress/CityNm0ROCHESTER
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
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IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
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IRS990/GainOrLossGrp/OtherAmt01012
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt01012
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0369000
IRS990/GrossReceiptsAmt0444471
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt012459
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt012459
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0126951
IRS990/LandBldgEquipBasisNetGrp/BOYAmt077334
IRS990/LandBldgEquipBasisNetGrp/EOYAmt059186
IRS990/LandBldgEquipCostOrOtherBssAmt0186137
IRS990/LegalDomicileStateCd0IN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0369000
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0351548
IRS990/NetAssetsOrFundBalancesEOYAmt0334078
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt01012
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0FUEL AND GAS FOR MOWERS
IRS990/OtherExpensesGrp/Desc1UTILITIES
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IRS990/OtherExpensesGrp/Desc3CEMENT & GRAVEL
IRS990/OtherExpensesGrp/TotalAmt04106
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IRS990/OtherExpensesGrp/TotalAmt22489
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IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/TotalAmt04938
IRS990/PoliticalCampaignActyInd0false
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IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0INTERNMENTS
IRS990/ProgramServiceRevenueGrp/Desc1FOUNDATIONS
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IRS990/RelatedEntityInd0false
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES L WIDMAN EAATAATP
ReturnHeader/ReturnTs02025-05-13T10:26:04-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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