Civic Intelligence

Rienzi Cemetery Association

EIN 39-0570115 • 501(c)13 • Fond Du Lac, WI

Profile

Operation of a cemetery maintained in perpetuity.

N6101 County Road KFond Du Lac, WI 54937

n/A

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.00x

Higher debt load relative to assets than 72% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.03x

Higher debt load relative to revenue than 71% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Net Margin

39th percentile

15%

Higher net margin than 39% of similar nonprofits.

501(c)13 • $1M-$5M 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

34th percentile

2.2%

Faster asset growth than 34% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

40th percentile

1.6%

Faster revenue growth than 40% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,942,505

Up $41,725 (+2.2%) from 2023

Liabilities

Down

$8,617

Down $6,239 (-42%) from 2023

Net Assets

Up

$1,933,888

Up $47,964 (+2.5%) from 2023

Revenue

Up

$329,322

Up $5,318 (+1.6%) from 2023

Expenses

Up

$281,358

Up $1,034 (+0.4%) from 2023

Net Income

Up

$47,964

Up $4,284 (+9.8%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2010: $1,479,050Liabilities 2010: $638,006Net Assets 2010: $841,0442010Assets 2011: $1,416,187Liabilities 2011: $632,566Net Assets 2011: $783,6212011Assets 2012: $1,410,916Liabilities 2012: $103,884Net Assets 2012: $1,307,0322012Assets 2013: $1,464,695Liabilities 2013: $115,405Net Assets 2013: $1,349,2902013Assets 2014: $1,461,009Liabilities 2014: $109,259Net Assets 2014: $1,351,7502014Assets 2015: $1,485,118Liabilities 2015: $29,336Net Assets 2015: $1,455,7822015Assets 2016: $1,766,467Liabilities 2016: $20,667Net Assets 2016: $1,745,8002016Assets 2017: $1,700,739Liabilities 2017: $12,035Net Assets 2017: $1,688,7042017Assets 2018: $1,676,334Liabilities 2018: $7,850Net Assets 2018: $1,668,4842018Assets 2019: $1,746,586Liabilities 2019: $6,672Net Assets 2019: $1,739,9142019Assets 2020: $1,885,628Liabilities 2020: $11,301Net Assets 2020: $1,874,3272020Assets 2021: $2,033,326Liabilities 2021: -$6,567Net Assets 2021: $2,039,8932021Assets 2022: $1,860,899Liabilities 2022: $18,655Net Assets 2022: $1,842,2442022Assets 2023: $1,900,780Liabilities 2023: $14,856Net Assets 2023: $1,885,9242023Assets 2024: $1,942,505Liabilities 2024: $8,617Net Assets 2024: $1,933,8882024

Highlighted filing

2024

Assets$1,942,505
Liabilities$8,617
Net Assets$1,933,888

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2010: $428,920Expenses 2010: $260,504Net Income 2010: $168,4162010Expenses 2011: $195,5892011Expenses 2012: $226,0152012Revenue 2013: $210,215Expenses 2013: $199,962Net Income 2013: $10,2532013Revenue 2014: $179,637Expenses 2014: $199,599Net Income 2014: -$19,9622014Revenue 2015: $358,582Expenses 2015: $205,127Net Income 2015: $153,4552015Revenue 2016: $541,237Expenses 2016: $251,219Net Income 2016: $290,0182016Revenue 2017: $170,192Expenses 2017: $227,287Net Income 2017: -$57,0952017Revenue 2018: $162,763Expenses 2018: $182,983Net Income 2018: -$20,2202018Revenue 2019: $242,158Expenses 2019: $170,728Net Income 2019: $71,4302019Revenue 2020: $315,002Expenses 2020: $180,589Net Income 2020: $134,4132020Revenue 2021: $424,315Expenses 2021: $258,750Net Income 2021: $165,5652021Revenue 2022: $227,242Expenses 2022: $292,351Net Income 2022: -$65,1092022Revenue 2023: $324,004Expenses 2023: $280,324Net Income 2023: $43,6802023Revenue 2024: $329,322Expenses 2024: $281,358Net Income 2024: $47,9642024

Highlighted filing

2024

Revenue$329,322
Expenses$281,358
Net Income$47,964

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.94$0.01$1.93$0.33$0.28$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.90$0.01$1.89$0.32$0.28$0.04
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.86$0.02$1.84$0.23$0.29$0.07
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.03$0.01$2.04$0.42$0.26$0.17
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$0.01$1.87$0.32$0.18$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.75$0.01$1.74$0.24$0.17$0.07
2018Summary only. Only limited summary data is available for this year.$1.68$0.01$1.67$0.16$0.18$0.02
2017Summary only. Only limited summary data is available for this year.$1.70$0.01$1.69$0.17$0.23$0.06
2016Summary only. Only limited summary data is available for this year.$1.77$0.02$1.75$0.54$0.25$0.29
2015Summary only. Only limited summary data is available for this year.$1.49$0.03$1.46$0.36$0.21$0.15
2014Summary only. Only limited summary data is available for this year.$1.46$0.11$1.35$0.18$0.20$0.02
2013Detailed filing. Detailed filing data is available for this year.$1.46$0.12$1.35$0.21$0.20$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.41$0.10$1.31$0.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.42$0.63$0.78$0.20
2010Summary only. Only limited summary data is available for this year.$1.48$0.64$0.84$0.43$0.26$0.17
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2013 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 13, 2014
Return Version
2013v3.1
Gross Receipts
$346,675
Mission and Program Overview

Mission

Operation of a cemetery maintained in perpetuity

Operation of a cemetery maintained in perpetuity.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$888,610$874,635▼ $13,975
Investments in Publicly Traded Securities$484,742$536,868▲ $52,126
Cash and Non-Interest-Bearing Accounts$29,255$30,341▲ $1,086
Accounts Receivable$6,009$21,351▲ $15,342
Pledges and Grants Receivable$2,300$1,500▼ $800
Total Assets$1,410,916$1,464,695▲ $53,779
Liabilities
Mortgage Notes Payable Secured by Investment Property$99,084$102,745▲ $3,661
Accounts Payable and Accrued Expenses$4,800$12,660▲ $7,860
Total Liabilities$103,884$115,405▲ $11,521
Net Assets / Fund Balance
Unrestricted Net Assets$797,583$834,748▲ $37,165
Permanently Rstr Net Assets$509,449$514,542▲ $5,093
Total Net Assets Fund Balance$1,307,032$1,349,290▲ $42,258
Total Liabilities and Net Assets / Fund Balance$1,410,916$1,464,695▲ $53,779

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$747,398$346,280$1,093,678
Equipment$67,260$159,870$227,130
Other Land Buildings$54,665$31,424$86,089
Land$5,312-$5,312
Compensation and Service Providers

Employees

NameTitleBaseTotal
Mike OligDirector$7,896$7,896
Dan DobagoiDirector$1,276$1,276

Board Members and Trustees

NameTitle
Edward BarnesPresident
Anne KallasDirector
Clark KoechelDirector
Gary MillerDirector
Gary SadoffDirector
Gina FrankDirector
Karl PennauDirector
Lance McclellanDirector
Robert Wegele JrDirector
Paul RosenfeldtSecretary
William MautheTreasurer
David DobogaiVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$46,858
Program Service Revenue
$135,777
Investment Income
$23,931
Other Revenue
$3,649
All Other Contributions
$46,858
Change in Net Assets
$10,253

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Securities Publicly Traded1$25,295
Total Noncash Contributions1$25,295
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$120,604
Salaries, Compensation, and Employee Benefits$79,358
Total Fundraising Expense$3,554
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$50,798$13,499-$64,297
Depreciation Depletion$31,461--$31,461
All Other Expenses$12,796$5,019$957$18,772
Advertising$4,671$4,671$2,336$11,678
Fees for Services Other-$9,642-$9,642
Payroll Taxes$6,805$1,375-$8,180
Other Employee Benefits$3,441$3,440-$6,881
Insurance$2,566$2,565-$5,131
Other Expenses$5,056$261$261$5,056
Fees for Service Investment Mgmnt Fees-$4,081-$4,081
Interest$3,203--$3,203
Office Expenses-$2,622-$2,622
Total Functional Expenses$148,739$47,669$3,554$199,962
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,938
Fundraising Direct Expenses$78
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
Annual disclosure for covered persons
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
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 2

Dan dobagai david dobogai director vp father-son

Form 990, Page 6, Part VI, Line 6

Rienzi cemetary is governed by a board of directors elected by the lot owners at the annual meeting. All lot owners have a right to cast votes at the annual meeting because they are members of the association. There are no stockholders.

Form 990, Page 6, Part VI, Line 11B

Return is prepared by the organization's accountant huberty & associates, s.c. And upon completion of the return it is presented to the treasurer who reviews the return before filing.

Form 990, Page 6, Part VI, Line 12C

Upon an employee or board member realizing they have a conflict of interest they are required to bring it to the attention of the president of the organization. If a board member has a conflict of interest they are to sustain from voting on that particular matter.

Form 990, Page 6, Part VI, Line 15A

Compensation is set and reviewed annual by the board of directors.

Form 990, Page 6, Part VI, Line 15B

Compensation is set and reviewed annual by the board of directors.

Form 990, Page 6, Part VI, Line 19

Form 990 is available upon request at the address listed on page 1 of form 990.

Filing and Contact Details

Filer

EIN
39-0570115
Phone
9209224543

Signing Officer

Name
Edward Barnes
Title
President
Phone
9209224543
Signed
2014-05-13

Organization Details

Principal Officer
Edward Barnes
Formed
1853
Legal Domicile
Wi
Voting Board Members
14
Independent Board Members
12
Employees
10
Volunteers
100

Preparer

Preparer
Ann B Freund CPA
Phone
9209238400
Raw XML AppendixShowing 400 of 442 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/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10PRESIDENT
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DAN DOBAGAI DAVID DOBOGAI DIRECTOR VP FATHER-SON
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1RIENZI CEMETARY IS GOVERNED BY A BOARD OF DIRECTORS ELECTED BY THE LOT OWNERS AT THE ANNUAL MEETING. ALL LOT OWNERS HAVE A RIGHT TO CAST VOTES AT THE ANNUAL MEETING BECAUSE THEY ARE MEMBERS OF THE ASSOCIATION. THERE ARE NO STOCKHOLDERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2RETURN IS PREPARED BY THE ORGANIZATION'S ACCOUNTANT HUBERTY & ASSOCIATES, S.C. AND UPON COMPLETION OF THE RETURN IT IS PRESENTED TO THE TREASURER WHO REVIEWS THE RETURN BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON AN EMPLOYEE OR BOARD MEMBER REALIZING THEY HAVE A CONFLICT OF INTEREST THEY ARE REQUIRED TO BRING IT TO THE ATTENTION OF THE PRESIDENT OF THE ORGANIZATION. IF A BOARD MEMBER HAS A CONFLICT OF INTEREST THEY ARE TO SUSTAIN FROM VOTING ON THAT PARTICULAR MATTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPENSATION IS SET AND REVIEWED ANNUAL BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5COMPENSATION IS SET AND REVIEWED ANNUAL BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FORM 990 IS AVAILABLE UPON REQUEST AT THE ADDRESS LISTED ON PAGE 1 OF FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 19
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