Civic Intelligence

Lutheran Cemetery Association

990 • Fiscal year 2017 • EIN 39-6055647

Feb 29, 2016 to Feb 28, 2017 • Filed on Jul 15, 2017

Organization Profile
PO Box 25Stoughton, WI 53589

(608) 873-9290

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

Higher debt load relative to assets than 57% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

62nd percentile

0.01x

Higher debt load relative to revenue than 62% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Net Margin

61st percentile

8.5%

Higher net margin than 61% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Top Officer Pay

76th percentile

$0

Higher top officer pay than 76% of similar nonprofits.

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

2017 filings • 501(c)3 • <$500k nonprofits • Source year 2017

Asset Growth

55th percentile

5.2%

Faster asset growth than 55% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

61st percentile

8.3%

Faster revenue growth than 61% of similar nonprofits.

2017 filings • 501(c)3 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$271,461

Up $13,332 (+5.2%) from 2016

Net Assets

Up

$271,149

Up $13,354 (+5.2%) from 2016

Liabilities

Down

$312

Down $22 (-6.6%) from 2016

Revenue And Expenses
Liabilities / Revenue62nd percentileNet Margin61st percentile

Revenue

Up

$48,602

Up $3,724 (+8.3%) from 2016

Expenses

Down

$44,476

Down $1,241 (-2.7%) from 2016

Net Income

Up

$4,126

Up $4,965 (+592%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth55th percentile

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

$400K$300K$200K$100K$0Assets 2011: $244,367Liabilities 2011: $156Net Assets 2011: $244,2112011Assets 2012: $261,867Liabilities 2012: $241Net Assets 2012: $261,6262012Assets 2013: $261,660Liabilities 2013: $217Net Assets 2013: $261,4432013Assets 2014: $267,209Liabilities 2014: $414Net Assets 2014: $266,7952014Assets 2015: $268,967Liabilities 2015: $338Net Assets 2015: $268,6292015Assets 2016: $258,129Liabilities 2016: $334Net Assets 2016: $257,7952016Assets 2017: $271,461Liabilities 2017: $312Net Assets 2017: $271,1492017Assets 2018: $269,017Liabilities 2018: $255Net Assets 2018: $268,7622018Assets 2019: $274,249Liabilities 2019: $259Net Assets 2019: $273,9902019Assets 2020: $280,669Liabilities 2020: $239Net Assets 2020: $280,4302020Assets 2021: $304,067Liabilities 2021: $298Net Assets 2021: $303,7692021Assets 2022: $316,332Liabilities 2022: $456Net Assets 2022: $315,8762022Assets 2023: $266,615Liabilities 2023: $456Net Assets 2023: $266,1592023Assets 2024: $276,789Liabilities 2024: $458Net Assets 2024: $276,3312024Assets 2025: $295,212Liabilities 2025: $458Net Assets 2025: $294,7542025

Highlighted filing

2017

Assets$271,461
Liabilities$312
Net Assets$271,149
Open 2017 Filing

Operations Trend

Revenue Growth61st percentile

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

$100K$50K$0-$50KExpenses 2011: $43,2822011Revenue 2012: $63,182Expenses 2012: $46,222Net Income 2012: $16,9602012Revenue 2013: $44,101Expenses 2013: $51,121Net Income 2013: -$7,0202013Revenue 2014: $50,909Expenses 2014: $51,401Net Income 2014: -$4922014Revenue 2015: $51,854Expenses 2015: $51,762Net Income 2015: $922015Revenue 2016: $44,878Expenses 2016: $45,717Net Income 2016: -$8392016Revenue 2017: $48,602Expenses 2017: $44,476Net Income 2017: $4,1262017Revenue 2018: $41,072Expenses 2018: $46,371Net Income 2018: -$5,2992018Revenue 2019: $55,342Expenses 2019: $48,484Net Income 2019: $6,8582019Revenue 2020: $47,968Expenses 2020: $43,585Net Income 2020: $4,3832020Revenue 2021: $55,221Expenses 2021: $48,702Net Income 2021: $6,5192021Revenue 2022: $65,647Expenses 2022: $53,134Net Income 2022: $12,5132022Revenue 2023: $61,706Expenses 2023: $94,859Net Income 2023: -$33,1532023Revenue 2024: $36,340Expenses 2024: $38,727Net Income 2024: -$2,3872024Revenue 2025: $53,088Expenses 2025: $42,775Net Income 2025: $10,3132025

Highlighted filing

2017

Revenue$48,602
Expenses$44,476
Net Income$4,126
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Feb 29, 2016 to Feb 28, 2017
Signed
Jul 15, 2017
Return Version
2016v3.0
Gross Receipts
$48,602
Mission and Program Overview

Mission

CEMETERY LOT and NICHE SALES & MAINTENANCE OF THE CEMETERIES

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$257,794$271,149▲ $13,355
Investments Other Securities$105,751$118,878▲ $13,127
Land, Buildings, and Equipment, Net$121,776$115,314▼ $6,462
Cash and Non-Interest-Bearing Accounts$30,601$37,269▲ $6,668
Total Assets$258,128$271,461▲ $13,333
Liabilities
Accounts Payable and Accrued Expenses$334$312▼ $22
Total Liabilities$334$312▼ $22
Net Assets / Fund Balance
Total Net Assets Fund Balance$257,794$271,149▲ $13,355
Total Liabilities and Net Assets / Fund Balance$258,128$271,461▲ $13,333

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$173,449-$173,449
Buildings$-13,663$13,663-
Equipment$-21,895$21,895-
Leasehold Improvements$-22,577$22,577-
Other Securities$60,630--
Compensation and Service Providers
Top Officer Pay76th percentile

Board Members and Trustees

NameTitle
Roger UtermarkPresident
David NelsonBoard Member
James LundeBoard Member
Thomas NelsonBoard Member
Mary SimeSectreas
Myron SimeSexton
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$44,365
Investment Income
$3,898
Other Revenue
$339
Change in Net Assets
$4,126
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$28,380
Salaries, Compensation, and Employee Benefits$16,096
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$13,705$439-$13,705
Current Officers, Directors, Trustees, and Key Employees-$7,800-$7,800
Other Salaries and Wages$7,040--$7,040
Depreciation Depletion$6,463--$6,463
Insurance$904$983-$1,887
Payroll Taxes$598$658-$1,256
Office Expenses$283$798-$1,081
All Other Expenses-$162-$162
Conferences and Meetings$41--$41
Advertising-$14-$14
Total Functional Expenses$32,334$12,142$0$44,476
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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

“Two of the officers are married so there is a family relationship.two of the board members are brothers.”

Form 990 governing body review Part VI line 11

“A copy of the 990 is given to the officers for review before filing with the irs. Financial statements are reviewed by the board at the annual meeting before preparation of the tax return.”

Governing documents etc available to public Part VI line 19

“The public can contact the board or an officer and get copies or email of the financial information.”

Filing and Contact Details

Filer

Filer Name
Lutheran Cemetery Association
EIN
39-6055647
Address
PO BOX 25, STOUGHTON, WI 53589

Signing Officer

Name
Roger Utermark
Title
President
Phone
6088739290
Signed
2017-07-15
Discuss with paid preparer
Yes

Organization Details

Formed
1936
Legal Domicile
Wi
Voting Board Members
6
Independent Board Members
6
Employees
3

Preparer

Firm
Drews and Severson Inc
Address
W9672 US Highway 12, Cambridge, WI 53523
Preparer
Irene Deutscher EA
Phone
6084233737
Supplemental Narrative

Additional Explanations

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

“Unrealized gain/loss on investments. They are shown at fair market value on thebalance sheet.”

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TWO OF THE OFFICERS ARE MARRIED SO THERE IS A FAMILY RELATIONSHIP.TWO OF THE BOARD MEMBERS ARE BROTHERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A COPY OF THE 990 IS GIVEN TO THE OFFICERS FOR REVIEW BEFORE FILING WITH THE IRS. FINANCIAL STATEMENTS ARE REVIEWED BY THE BOARD AT THE ANNUAL MEETING BEFORE PREPARATION OF THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PUBLIC CAN CONTACT THE BOARD OR AN OFFICER AND GET COPIES OR EMAIL OF THE FINANCIAL INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UNREALIZED GAIN/LOSS ON INVESTMENTS. THEY ARE SHOWN AT FAIR MARKET VALUE ON THEBALANCE SHEET.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Officer directors etc family relationship Part VI line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Explanation of other changes in net assets or fund balances Part XI line 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0258128
IRS990/TotalAssetsEOYAmt0271461
IRS990/TotalAssetsGrp/BOYAmt0258128
IRS990/TotalAssetsGrp/EOYAmt0271461
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012142
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt032334
IRS990/TotalFunctionalExpensesGrp/TotalAmt044476
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0334
IRS990/TotalLiabilitiesEOYAmt0312
IRS990/TotalLiabilitiesGrp/BOYAmt0334
IRS990/TotalLiabilitiesGrp/EOYAmt0312
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0257794
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0271149
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt032334
IRS990/TotalProgramServiceRevenueAmt044365
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt048602
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt048602
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0258128
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0271461
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROGER UTERMARK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06088739290
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-07-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LUTHERAN CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LUTH
ReturnHeader/Filer/EIN0396055647
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 25
ReturnHeader/Filer/USAddress/CityNm0STOUGHTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd053589
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId012EF47D99054BFBAF812391CE0D8641378186D0C
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId012EF47D99054BFBAF812391CE0D8641378186D0C
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId0395211201721200guf0a
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02017-07-31
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt097.88.244.82
ReturnHeader/FilingSecurityInformation/IPDt02017-07-31
ReturnHeader/FilingSecurityInformation/IPTm018:02:25
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0721540125
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Drews and Severson Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0W9672 US Highway 12
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Cambridge
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd053523
ReturnHeader/PreparerPersonGrp/PhoneNum06084233737
ReturnHeader/PreparerPersonGrp/PreparationDt02017-07-31
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Irene Deutscher EA
ReturnHeader/ReturnTs02017-07-31T17:58:19-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-03-01
ReturnHeader/TaxPeriodEndDt02017-02-28
ReturnHeader/TaxYr02016

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$271,461
Liabilities
$312
Net assets
$271,149
Revenue
$48,602
Expenses
$44,476
Net income
$4,126
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.95$0.00$2.95$0.53$0.43$0.10
2024Detailed filing. Detailed filing data is available for this year.$2.77$0.00$2.76$0.36$0.39$0.02
2023Detailed filing. Detailed filing data is available for this year.$2.67$0.00$2.66$0.62$0.95$0.33
2022Detailed filing. Detailed filing data is available for this year.$3.16$0.00$3.16$0.66$0.53$0.13
2021Detailed filing. Detailed filing data is available for this year.$3.04$0.00$3.04$0.55$0.49$0.07
2020Detailed filing. Detailed filing data is available for this year.$2.81$0.00$2.80$0.48$0.44$0.04
2019Detailed filing. Detailed filing data is available for this year.$2.74$0.00$2.74$0.55$0.48$0.07
2018Detailed filing. Detailed filing data is available for this year.$2.69$0.00$2.69$0.41$0.46$0.05
2017Detailed filing. Detailed filing data is available for this year.$2.71$0.00$2.71$0.49$0.44$0.04
2016Detailed filing. Detailed filing data is available for this year.$2.58$0.00$2.58$0.45$0.46$0.01
2015Detailed filing. Detailed filing data is available for this year.$2.69$0.00$2.69$0.52$0.52$0.00
2014Detailed filing. Detailed filing data is available for this year.$2.67$0.00$2.67$0.51$0.51$0.00
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.62$0.00$2.61$0.44$0.51$0.07
2012Summary only. Only limited summary data is available for this year.$2.62$0.00$2.62$0.63$0.46$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.44$0.00$2.44$0.43