Civic Intelligence

Nugen Cemetery Trust Inc

EIN 31-1042132 • 501(c)13 • Boise, ID

Profile

To maintain the laurel creek burial facility

12081 W Fenestra StreetBoise, ID 83709

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 2025

Liabilities / Revenue

76th percentile

0.00x

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

501(c)13 • <$500k nonprofits • Source year 2025

Net Margin

89th percentile

77%

Higher net margin than 89% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2025

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 2025

Asset Growth

79th percentile

7.6%

Faster asset growth than 79% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

55th percentile

9.7%

Faster revenue growth than 55% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$165,658

Up $11,724 (+7.6%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Up

$165,658

Up $11,724 (+7.6%) from 2024

Operations
Liabilities / Revenue76th percentileNet Margin89th percentile

Revenue

Up

$15,144

Up $1,336 (+9.7%) from 2024

Expenses

Down

$3,420

Down $133 (-3.7%) from 2024

Net Income

Up

$11,724

Up $1,469 (+14%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth79th percentile

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

$200K$150K$100K$50K$0Assets 2011: $73,138Net Assets 2011: $73,1382011Assets 2012: $72,508Liabilities 2012: $0Net Assets 2012: $72,5082012Assets 2013: $72,421Net Assets 2013: $72,4212013Assets 2014: $74,452Liabilities 2014: $0Net Assets 2014: $74,4522014Assets 2015: $75,754Liabilities 2015: $0Net Assets 2015: $75,7542015Assets 2016: $87,908Liabilities 2016: $0Net Assets 2016: $87,9082016Assets 2017: $94,123Liabilities 2017: $0Net Assets 2017: $94,1232017Assets 2018: $93,920Liabilities 2018: $0Net Assets 2018: $93,9202018Assets 2019: $94,531Liabilities 2019: $0Net Assets 2019: $94,5312019Assets 2020: $103,287Liabilities 2020: $0Net Assets 2020: $103,2872020Assets 2021: $112,974Liabilities 2021: $0Net Assets 2021: $112,9742021Assets 2022: $128,227Liabilities 2022: $0Net Assets 2022: $128,2272022Assets 2023: $143,679Liabilities 2023: $0Net Assets 2023: $143,6792023Assets 2024: $153,934Liabilities 2024: $0Net Assets 2024: $153,9342024Assets 2025: $165,658Liabilities 2025: $0Net Assets 2025: $165,6582025

Highlighted filing

2025

Assets$165,658
Liabilities$0
Net Assets$165,658
Open 2025 Filing

Operations Trend

Revenue Growth55th percentile

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

$30K$20K$10K$0-$10KRevenue 2011: $12,847Expenses 2011: $1,962Net Income 2011: $10,8852011Revenue 2012: $5,504Expenses 2012: $6,134Net Income 2012: -$6302012Revenue 2013: $5,548Expenses 2013: $5,635Net Income 2013: -$872013Revenue 2014: $4,180Expenses 2014: $2,149Net Income 2014: $2,0312014Revenue 2015: $3,358Expenses 2015: $2,056Net Income 2015: $1,3022015Revenue 2016: $14,950Expenses 2016: $2,796Net Income 2016: $12,1542016Revenue 2017: $8,538Expenses 2017: $2,323Net Income 2017: $6,2152017Revenue 2018: $3,570Expenses 2018: $3,773Net Income 2018: -$2032018Revenue 2019: $8,760Expenses 2019: $8,149Net Income 2019: $6112019Revenue 2020: $12,062Expenses 2020: $3,306Net Income 2020: $8,7562020Revenue 2021: $13,361Expenses 2021: $3,674Net Income 2021: $9,6872021Revenue 2022: $18,897Expenses 2022: $3,644Net Income 2022: $15,2532022Revenue 2023: $20,682Expenses 2023: $5,230Net Income 2023: $15,4522023Revenue 2024: $13,808Expenses 2024: $3,553Net Income 2024: $10,2552024Revenue 2025: $15,144Expenses 2025: $3,420Net Income 2025: $11,7242025

Highlighted filing

2025

Revenue$15,144
Expenses$3,420
Net Income$11,724
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$165,658
Liabilities
$0
Net assets
$165,658
Revenue
$15,144
Expenses
$3,420
Net income
$11,724
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.66$0.00$1.66$0.15$0.03$0.12
2024Detailed filing. Detailed filing data is available for this year.$1.54$0.00$1.54$0.14$0.04$0.10
2023Detailed filing. Detailed filing data is available for this year.$1.44$0.00$1.44$0.21$0.05$0.15
2022Detailed filing. Detailed filing data is available for this year.$1.28$0.00$1.28$0.19$0.04$0.15
2021Detailed filing. Detailed filing data is available for this year.$1.13$0.00$1.13$0.13$0.04$0.10
2020Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$0.12$0.03$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.95$0.00$0.95$0.09$0.08$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.04$0.04$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.94$0.00$0.94$0.09$0.02$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.88$0.00$0.88$0.15$0.03$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.76$0.00$0.76$0.03$0.02$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.74$0.04$0.02$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.72$0.06$0.06$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.00$0.73$0.06$0.06$0.01
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.73$0.73$0.13$0.02$0.11
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 8, 2025
Return Version
2024v5.2
Gross Receipts
$15,144
Mission and Program Overview

Mission

To maintain the laurel creek burial facility

Program Services

DescriptionGrantsExpenses
CEMETERY MAINTENANCE$0$2,655
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
EDDIE NUGENDirector-$0--
MICHELLE M HARRISDirector-$0--
STEPHEN NUGENDirector-$0--
KAREN JOYCE DUNNDirectorPT$0--
KAREN HINKLERDirector-$0--
ARCHIE NUGENPresident-$0--
RICHARD NUGENVice President-$0--
ABBY DUNNSecretary / Treasurer-$0--
LISA JACKSONDirector-$0--
Filing and Contact Details

Filer

Filer Name
Nugen Cemetery Trust Inc
EIN
31-1042132
Phone
2088807870
Address
12081 W FENESTRA STREET, BOISE, ID 83709

Signing Officer

Name
Karen Joyce Dunn
Title
Treasurer
Phone
2088807870
Signed
2025-11-08
Discuss with paid preparer
Yes

Preparer

Firm
Draper & Mcginley Pa
Address
365 W PATRICK ST, FREDERICK, MD 21701
Preparer
James a Draper
Phone
3016947411
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: interest. Amount: 36. Description: dividends. Amount: 2,373. Description: capital gain distributions. Amount: 2,478. Total included on form 990-ez, line 4: 4,887.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: american funds (edward jones). Beg. Of year amount: 75,305. End of year amount: 85,425.”

Raw XML Appendix148 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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IRS990EZ/BooksInCareOfDetail/PhoneNum02088807870
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt012081 W FENESTRA STREET
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BOISE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd083709
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt036593
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt038197
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt010257
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt011724
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IRS990EZ/MethodOfAccountingCashInd0X
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IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0153934
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0165658
IRS990EZ/OccupancyRentUtltsAndMaintAmt02655
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt35.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt81.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0EDDIE NUGEN
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2STEPHEN NUGEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3KAREN JOYCE DUNN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4KAREN HINKLER
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6RICHARD NUGEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7ABBY DUNN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8LISA JACKSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7SECRETARY / TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8DIRECTOR
IRS990EZ/OperateHospitalInd00
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IRS990EZ/OrganizationDissolvedEtcInd00
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IRS990EZ/OtherAssetsTotalDetail/EOYAmt085425
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0TO MAINTAIN THE LAUREL CREEK BURIAL FACILITY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CEMETERY MAINTENANCE
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt02655
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
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IRS990EZ/StatesWhereCopyOfReturnIsFldCd0WV
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
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IRS990EZ/TotalProgramServiceExpensesAmt02655
IRS990EZ/TotalRevenueAmt015144
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INTEREST. AMOUNT: 36. DESCRIPTION: DIVIDENDS. AMOUNT: 2,373. DESCRIPTION: CAPITAL GAIN DISTRIBUTIONS. AMOUNT: 2,478. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 4,887.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: AMERICAN FUNDS (EDWARD JONES). BEG. OF YEAR AMOUNT: 75,305. END OF YEAR AMOUNT: 85,425.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0KAREN JOYCE DUNN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum02088807870
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NUGEN CEMETERY TRUST INC
ReturnHeader/Filer/BusinessNameControlTxt0NUGE
ReturnHeader/Filer/EIN0311042132
ReturnHeader/Filer/PhoneNum02088807870
ReturnHeader/Filer/USAddress/AddressLine1Txt012081 W FENESTRA STREET
ReturnHeader/Filer/USAddress/CityNm0BOISE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083709
ReturnHeader/Form8822BAttachedInd0X
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0521268363
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DRAPER & MCGINLEY PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0365 W PATRICK ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FREDERICK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021701
ReturnHeader/PreparerPersonGrp/PhoneNum03016947411
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES A DRAPER
ReturnHeader/ReturnTs02025-11-12T08:59:22-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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