Civic Intelligence

Fort Steuben Burial Estates Assn

990 • Fiscal year 2015 • EIN 34-0229145

Jan 01, 2015 to Dec 31, 2015 • Filed on Mar 11, 2016

7129 Cleveland RoadWooster, OH 44691

(330) 345-7893

Siviq Scores

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

Liabilities / Assets

98th percentile

1.22x

Higher debt load relative to assets than 98% of similar nonprofits.

2015 filings • 501(c)13 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

96th percentile

0.89x

Higher debt load relative to revenue than 96% of similar nonprofits.

2015 filings • 501(c)13 • <$500k nonprofits • Source year 2015

Net Margin

54th percentile

10%

Higher net margin than 54% of similar nonprofits.

2015 filings • 501(c)13 • <$500k nonprofits • Source year 2015

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

2015 filings • 501(c)13 • <$500k nonprofits • Source year 2015

Asset Growth

60th percentile

1.2%

Faster asset growth than 60% of similar nonprofits.

2015 filings • 501(c)13 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

69th percentile

17%

Faster revenue growth than 69% of similar nonprofits.

2015 filings • 501(c)13 • <$500k nonprofits • Annualized from 2014 to 2015

Assets

Up

$164,886

Up $1,991 (+1.2%) from 2014

Net Assets

Up

-$35,789

Up $22,902 (+39%) from 2014

Liabilities

Down

$200,675

Down $20,911 (-9.4%) from 2014

Revenue

Up

$224,347

Up $32,900 (+17%) from 2014

Expenses

Down

$201,442

Down $29,384 (-13%) from 2014

Net Income

Up

$22,905

Up $62,284 (+158%) from 2014

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0-$100KAssets 2010: $143,657Liabilities 2010: $109,679Net Assets 2010: $33,9782010Assets 2013: $158,024Liabilities 2013: $177,335Net Assets 2013: -$19,3112013Assets 2014: $162,895Liabilities 2014: $221,586Net Assets 2014: -$58,6912014Assets 2015: $164,886Liabilities 2015: $200,675Net Assets 2015: -$35,7892015Assets 2016: $153,228Liabilities 2016: $189,349Net Assets 2016: -$36,1212016Assets 2017: $163,013Liabilities 2017: $207,772Net Assets 2017: -$44,7592017Assets 2020: $229,314Liabilities 2020: $171,424Net Assets 2020: $57,8902020Assets 2021: $267,344Liabilities 2021: $165,598Net Assets 2021: $101,7462021Assets 2022: $261,814Liabilities 2022: $158,545Net Assets 2022: $103,2692022Assets 2023: $234,349Liabilities 2023: $96,991Net Assets 2023: $137,3582023Assets 2024: $212,910Liabilities 2024: $96,991Net Assets 2024: $115,9192024Assets 2025: $0Liabilities 2025: $0Net Assets 2025: $02025

Highlighted filing

2015

Assets$164,886
Liabilities$200,675
Net Assets-$35,789

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KExpenses 2010: $193,5042010Revenue 2013: $198,899Expenses 2013: $224,770Net Income 2013: -$25,8712013Revenue 2014: $191,447Expenses 2014: $230,826Net Income 2014: -$39,3792014Revenue 2015: $224,347Expenses 2015: $201,442Net Income 2015: $22,9052015Revenue 2016: $183,859Expenses 2016: $184,191Net Income 2016: -$3322016Revenue 2017: $211,708Expenses 2017: $220,346Net Income 2017: -$8,6382017Revenue 2020: $338,347Expenses 2020: $257,447Net Income 2020: $80,9002020Revenue 2021: $282,380Expenses 2021: $238,524Net Income 2021: $43,8562021Revenue 2022: $241,443Expenses 2022: $239,920Net Income 2022: $1,5232022Revenue 2023: $263,332Expenses 2023: $229,243Net Income 2023: $34,0892023Revenue 2024: $261,591Expenses 2024: $283,030Net Income 2024: -$21,4392024Revenue 2025: $98,311Expenses 2025: $128,912Net Income 2025: -$30,6012025

Highlighted filing

2015

Revenue$224,347
Expenses$201,442
Net Income$22,905
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Mar 11, 2016
Return Version
2015v2.1
Gross Receipts
$230,245
Mission and Program Overview

Mission

Ohio cemetery that make burials and sells lots and merchandise

Ohio Cemetery which sells lots and merchandise

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$151,939$153,194▲ $1,255
Cash and Non-Interest-Bearing Accounts$10,956$11,692▲ $736
Total Assets$162,895$164,886▲ $1,991
Liabilities
Unsecured Notes Loans Payable$204,773$187,973▼ $16,800
Mortgage Notes Payable Secured by Investment Property$16,813$12,702▼ $4,111
Total Liabilities$221,586$200,675▼ $20,911
Net Assets / Fund Balance
Unrestricted Net Assets$-58,691$-35,789▲ $22,902
Total Net Assets Fund Balance$-58,691$-35,789▲ $22,902
Total Liabilities and Net Assets / Fund Balance$162,895$164,886▲ $1,991

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,525$1,411,531$1,421,056
Land$126,131-$126,131
Equipment$16,897$68,284$85,181
Leasehold Improvements$641$2,234$2,875
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kirk RobertsPresident
Jeff RobertsSecretaryTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$128,796
Investment Income
$4
Other Revenue
$95,547
Change in Net Assets
$22,905
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$115,021
Other Expenses$86,421
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$99,709--$99,709
Occupancy$18,691--$18,691
Payroll Taxes$15,312--$15,312
Fees for Services Accounting$12,134--$12,134
Depreciation Depletion$7,245--$7,245
Advertising$2,784--$2,784
Information Technology$2,260--$2,260
Office Expenses$1,950--$1,950
Insurance$619--$619
Other Expenses$347--$347
Travel$125--$125
All Other Expenses$100--$100
Total Functional Expenses$201,442$0$0$201,442
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
Yes
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

Officer directors etc family relationship Part VI line 2

All three officers and directors are related. All officers are brothers. They are both officers and directors in the corporation and receive no compensation from the corporation.

Members or stockholder classes and rights Part VI line 6

The three brothers are stockholders in the corporation.

Form 990 governing body review Part VI line 11

No review was conducted or will be conducted.

Governing documents etc available to public Part VI line 19

Upon request.

Filing and Contact Details

Filer

Filer Name
Fort Steuben Burial Estates Assn
EIN
34-0229145
Address
7129 Cleveland Road, Wooster, OH 44691

Signing Officer

Name
Jeff Roberts
Title
SecretaryTreas
Phone
3303457893
Signed
2016-03-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Roberts
Formed
2000
Legal Domicile
Oh
Voting Board Members
2
Independent Board Members
0
Employees
5

Preparer

Firm
Dowis and Boyd CPAS PC
Address
PO Box 24985, Chattanooga, TN 37422
Preparer
Angela Dowis CPA
Phone
4238923831
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

Non deductible meals

Raw XML Appendix342 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/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0230245
IRS990/GrossSalesOfInventoryAmt084323
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IRS990/IndependentVotingMemberCnt00
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IRS990/IndoorTanningServicesInd0false
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IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
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IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/OperateHospitalInd0false
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IRS990/OtherChangesInNetAssetsAmt0-3
IRS990/OtherExpensesGrp/Desc0Maintenance & Repairs
IRS990/OtherExpensesGrp/Desc1Telephone
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IRS990/OtherExpensesGrp/Desc3Taxes
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IRS990/PartialLiquidationInd0false
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IRS990/PoliticalCampaignActyInd0false
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IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
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IRS990/ProgramServiceRevenueGrp/Desc1PC Interest
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0All three officers and directors are related. All officers are brothers. They are both officers and directors in the corporation and receive no compensation from the corporation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The three brothers are stockholders in the corporation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No review was conducted or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Non deductible meals
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Members or stockholder classes and rights Part VI line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/TravelGrp/ProgramServicesAmt0125
IRS990/TravelGrp/TotalAmt0125
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0-58691
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0-35789
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt0204773
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt0187973
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt02
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jeff Roberts
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SecretaryTreas
ReturnHeader/BusinessOfficerGrp/PhoneNum03303457893
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-03-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Fort Steuben Burial Estates Assn
ReturnHeader/Filer/BusinessNameControlTxt0FORT
ReturnHeader/Filer/EIN0340229145
ReturnHeader/Filer/USAddress/AddressLine1Txt07129 Cleveland Road
ReturnHeader/Filer/USAddress/CityNm0Wooster
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd044691
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621584064
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Dowis and Boyd CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 24985
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Chattanooga
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037422
ReturnHeader/PreparerPersonGrp/PhoneNum04238923831
ReturnHeader/PreparerPersonGrp/PreparationDt02016-03-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Angela Dowis CPA
ReturnHeader/ReturnTs02016-03-11T16:26:08-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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