Civic Intelligence

Naperville Cemetery Association

EIN 36-6426187 • 501(c)13 • Naperville, IL

Profile

Cemetery operation and maintenance

705 South Washington StreetNaperville, IL 60540

www.napervillecemetery.org

Siviq Scores

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

Liabilities / Assets

30th percentile

0.00x

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

501(c)13 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

29th percentile

0.00x

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

501(c)13 • $5M-$10M nonprofits • Source year 2024

Net Margin

76th percentile

48%

Higher net margin than 76% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

88th percentile

14%

Faster asset growth than 88% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Revenue Growth

45th percentile

5.5%

Faster revenue growth than 45% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Annualized from 2022 to 2024

Assets

Up

$7,038,009

Up $900,293 (+15%) from 2023

Liabilities

Down

$0

Down $42 (-100%) from 2023

Net Assets

Up

$7,038,009

Up $900,335 (+15%) from 2023

Revenue

Up

$856,451

Up $38,953 (+4.8%) from 2023

Expenses

Up

$446,859

Up $21,434 (+5.0%) from 2023

Net Income

Up

$409,592

Up $17,519 (+4.5%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2019: $4,743,135Liabilities 2019: $661Net Assets 2019: $4,742,4742019Assets 2020: $5,167,524Liabilities 2020: $992Net Assets 2020: $5,166,5322020Assets 2021: $5,864,727Liabilities 2021: $712Net Assets 2021: $5,864,0152021Assets 2022: $5,398,815Liabilities 2022: $775Net Assets 2022: $5,398,0402022Assets 2023: $6,137,716Liabilities 2023: $42Net Assets 2023: $6,137,6742023Assets 2024: $7,038,009Liabilities 2024: $0Net Assets 2024: $7,038,0092024

Highlighted filing

2024

Assets$7,038,009
Liabilities$0
Net Assets$7,038,009

Operations Trend

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

$1.0M$500K$0Revenue 2019: $590,171Expenses 2019: $392,880Net Income 2019: $197,2912019Revenue 2020: $610,889Expenses 2020: $367,487Net Income 2020: $243,4022020Revenue 2021: $959,890Expenses 2021: $373,601Net Income 2021: $586,2892021Revenue 2022: $769,697Expenses 2022: $403,991Net Income 2022: $365,7062022Revenue 2023: $817,498Expenses 2023: $425,425Net Income 2023: $392,0732023Revenue 2024: $856,451Expenses 2024: $446,859Net Income 2024: $409,5922024

Highlighted filing

2024

Revenue$856,451
Expenses$446,859
Net Income$409,592

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$2,698,377
Mission and Program Overview

Mission

Cemetery operation and maintenance

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,633,730$3,806,367▲ $1,172,637
Savings and Temporary Cash Investments$2,919,164$2,608,893▼ $310,271
Land, Buildings, and Equipment, Net$332,717$299,036▼ $33,681
Inventories for Sale or Use$252,105$236,505▼ $15,600
Cash and Non-Interest-Bearing Accounts-$87,208-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$6,137,716$7,038,009▲ $900,293
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$42--
Total Liabilities$42$0▼ $42
Net Assets / Fund Balance
Net Assets With Donor Restrictions$2,214,491$4,409,020▲ $2,194,529
Net Assets Without Donor Restrictions$3,923,183$2,628,989▼ $1,294,194
Total Net Assets Fund Balance$6,137,674$7,038,009▲ $900,335
Total Liabilities and Net Assets / Fund Balance$6,137,716$7,038,009▲ $900,293

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$269,311$496,721$766,032
Buildings$25,525$101,129$126,654
Equipment-$29,004$29,004
Land$4,200-$4,200
Compensation and Service Providers

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Bob & Bob ServicesGrave Opening/closing1485 GOLDEN OAKS PARKWAY, Aurora, IL 60506$136,370
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$246,572
Investment Income
$259,714
Other Revenue
$350,165
Change in Net Assets
$409,592
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$400,174
Salaries, Compensation, and Employee Benefits$46,685
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$37,587$26,637-$64,224
Other Salaries and Wages$30,264$12,970-$43,234
Depreciation Depletion$33,681--$33,681
Fees for Service Investment Mgmnt Fees-$20,871-$20,871
Other Expenses$15,744$5,131-$15,744
Insurance$5,312$2,786-$8,098
Payroll Taxes$2,416$1,035-$3,451
Total Functional Expenses$377,429$69,430$0$446,859
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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, Part VI, Section B, Line 11B

Prepared by outside firm and reviewed by treasurer

Form 990, Part VI, Section B, Line 12C

Through annual review of organization policy

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Naperville Cemetery Association
EIN
36-6426187
Phone
6303551057
Address
705 SOUTH WASHINGTON STREET, NAPERVILLE, IL 60540

Signing Officer

Name
Carol Pradeleffective 62024
Title
VP/president
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Carol Pradeleffective 62024
Formed
1895
Legal Domicile
Il
Voting Board Members
7
Independent Board Members
7
Employees
1

Preparer

Firm
SSL Associates LTD
Address
1064 104th Street Suite 100, Naperville, IL 60564
Preparer
Susan S Lewis
Phone
6308196040
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

CLEANING AND DISPOSAL: Column (A) - Total = $2642; Column (B) - Program Services = $1849; Column (C) - Management & General = $793; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

CREDIT CARD PROCESSING FEES: Column (A) - Total = $5335; Column (B) - Program Services = $5335; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

ENGRAVING: Column (A) - Total = $12528; Column (B) - Program Services = $12528; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

FOUNDATIONS: Column (A) - Total = $11575; Column (B) - Program Services = $11575; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

OFFICE EXPENSE: Column (A) - Total = $9376; Column (B) - Program Services = $0; Column (C) - Management & General = $9376; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

PROFESSIONAL FEES: Column (A) - Total = $14125; Column (B) - Program Services = $0; Column (C) - Management & General = $14125; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

REAL ESTATE TAXES: Column (A) - Total = $1737; Column (B) - Program Services = $1216; Column (C) - Management & General = $521; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

STATE AUDIT FEE: Column (A) - Total = $833; Column (B) - Program Services = $833; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

TELEPHONE AND INTERNET: Column (A) - Total = $2559; Column (B) - Program Services = $1791; Column (C) - Management & General = $768; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

UTILITIES: Column (A) - Total = $3514; Column (B) - Program Services = $2460; Column (C) - Management & General = $1054; Column (D) - Fundraising = $0

Form 990, Part XI, Line 9

Unrealized loss on investments = $541194

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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01035
IRS990/PayrollTaxesGrp/ProgramServicesAmt02416
IRS990/PayrollTaxesGrp/TotalAmt03451
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0CAROL PRADELEFFECTIVE 62024
IRS990/PriorPeriodAdjustmentsAmt0-50451
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0BRICK SALES
IRS990/ProgramServiceRevenueGrp/Desc1GRAVE OPENINGS
IRS990/ProgramServiceRevenueGrp/Desc2RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07415
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1219975
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt219182
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07415
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1219975
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt219182
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0248477
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0380609
IRS990/PYOtherRevenueAmt0353849
IRS990/PYProgramServiceRevenueAmt0215172
IRS990/PYRevenuesLessExpensesAmt0392073
IRS990/PYSalariesCompEmpBnftPaidAmt044816
IRS990/PYTotalExpensesAmt0425425
IRS990/PYTotalRevenueAmt0817498
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0409592
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02919164
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02608893
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt025525
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0101129
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0126654
IRS990ScheduleD/EquipmentGrp/DepreciationAmt029004
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt029004
IRS990ScheduleD/LandGrp/BookValueAmt04200
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt04200
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0269311
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0496721
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0766032
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0299036
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PREPARED BY OUTSIDE FIRM AND REVIEWED BY TREASURER
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THROUGH ANNUAL REVIEW OF ORGANIZATION POLICY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CLEANING AND DISPOSAL: Column (A) - Total = $2642; Column (B) - Program Services = $1849; Column (C) - Management & General = $793; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CREDIT CARD PROCESSING FEES: Column (A) - Total = $5335; Column (B) - Program Services = $5335; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ENGRAVING: Column (A) - Total = $12528; Column (B) - Program Services = $12528; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FOUNDATIONS: Column (A) - Total = $11575; Column (B) - Program Services = $11575; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OFFICE EXPENSE: Column (A) - Total = $9376; Column (B) - Program Services = $0; Column (C) - Management & General = $9376; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PROFESSIONAL FEES: Column (A) - Total = $14125; Column (B) - Program Services = $0; Column (C) - Management & General = $14125; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9REAL ESTATE TAXES: Column (A) - Total = $1737; Column (B) - Program Services = $1216; Column (C) - Management & General = $521; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10STATE AUDIT FEE: Column (A) - Total = $833; Column (B) - Program Services = $833; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11TELEPHONE AND INTERNET: Column (A) - Total = $2559; Column (B) - Program Services = $1791; Column (C) - Management & General = $768; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12UTILITIES: Column (A) - Total = $3514; Column (B) - Program Services = $2460; Column (C) - Management & General = $1054; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13UNREALIZED LOSS ON INVESTMENTS = $541194
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part XI, Line 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06137716
IRS990/TotalAssetsEOYAmt07038009
IRS990/TotalAssetsGrp/BOYAmt06137716
IRS990/TotalAssetsGrp/EOYAmt07038009
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt069430
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0377429
IRS990/TotalFunctionalExpensesGrp/TotalAmt0446859
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt042
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt042
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06137674
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07038009
IRS990/TotalProgramServiceRevenueAmt0246572
IRS990/TotalRevenueGrp/ExclusionAmt0350165
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0506286
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0856451
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06137716
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07038009
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0705 SOUTH WASHINGTON STREET
IRS990/USAddress/CityNm0NAPERVILLE
IRS990/USAddress/StateAbbreviationCd0IL
IRS990/USAddress/ZIPCd060540
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW. NAPERVILLE CEMETERY.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CAROL PRADELEFFECTIVE 62024
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VP/PRESIDENT
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NAPERVILLE CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0NAPE
ReturnHeader/Filer/EIN0366426187
ReturnHeader/Filer/PhoneNum06303551057
ReturnHeader/Filer/USAddress/AddressLine1Txt0705 SOUTH WASHINGTON STREET
ReturnHeader/Filer/USAddress/CityNm0NAPERVILLE

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