Civic Intelligence

Lutheran Cemetery Association

990 • Fiscal year 2020 • EIN 39-6055647

Mar 01, 2019 to Feb 29, 2020 • Filed on Aug 21, 2020

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

56th percentile

0.00x

Higher debt load relative to assets than 56% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Liabilities / Revenue

59th percentile

0.00x

Higher debt load relative to revenue than 59% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Net Margin

56th percentile

9.1%

Higher net margin than 56% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

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.

2020 filings • 501(c)3 • <$500k nonprofits • Source year 2020

Asset Growth

48th percentile

2.3%

Faster asset growth than 48% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Revenue Growth

51st percentile

-13%

Faster revenue growth than 51% of similar nonprofits.

2020 filings • 501(c)3 • <$500k nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets56th percentile

Assets

Up

$280,669

Up $6,420 (+2.3%) from 2019

Net Assets

Up

$280,430

Up $6,440 (+2.4%) from 2019

Liabilities

Down

$239

Down $20 (-7.7%) from 2019

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin56th percentile

Revenue

Down

$47,968

Down $7,374 (-13%) from 2019

Expenses

Down

$43,585

Down $4,899 (-10%) from 2019

Net Income

Down

$4,383

Down $2,475 (-36%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth48th 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

2020

Assets$280,669
Liabilities$239
Net Assets$280,430
Open 2020 Filing

Operations Trend

Revenue Growth51st 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

2020

Revenue$47,968
Expenses$43,585
Net Income$4,383
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Mar 1, 2019 to Feb 29, 2020
Signed
Aug 21, 2020
Return Version
2019v5.1
Gross Receipts
$47,968
Mission and Program Overview

Mission

Cemetery lot sales & maintenance of the cemeteries

CEMETERY LOT and NICHE SALES & MAINTENANCE OF THE CEMETERIES

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$273,990$280,430▲ $6,440
Investments Other Securities$130,927$136,773▲ $5,846
Land, Buildings, and Equipment, Net$107,413$101,871▼ $5,542
Cash and Non-Interest-Bearing Accounts$35,910$42,025▲ $6,115
Total Assets$274,249$280,669▲ $6,420
Other Assets Total$-1--
Liabilities
Accounts Payable and Accrued Expenses$259$239▼ $20
Total Liabilities$259$239▼ $20
Net Assets / Fund Balance
Total Net Assets Fund Balance$273,990$280,430▲ $6,440
Total Liabilities and Net Assets / Fund Balance$274,249$280,669▲ $6,420

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$178,087-$178,087
Buildings$-17,880$17,880-
Equipment$-27,776$27,776-
Leasehold Improvements$-30,560$30,560-
Other Securities$68,322--
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
$43,900
Investment Income
$3,789
Other Revenue
$279
Change in Net Assets
$4,383
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$27,558
Salaries, Compensation, and Employee Benefits$16,027
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$12,605$1,395-$12,605
Current Officers, Directors, Trustees, and Key Employees-$7,800-$7,800
Other Salaries and Wages$7,014--$7,014
Depreciation Depletion$1,550$3,992-$5,542
Insurance$905$818-$1,723
Payroll Taxes$582$631-$1,213
Office Expenses$150$958-$1,108
Fees for Services Accounting-$1,004-$1,004
Travel$22$73-$95
All Other Expenses-$92-$92
Advertising-$60-$60
Total Functional Expenses$26,310$17,275$0$43,585
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 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
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

“Family relationships:two of the officers are married.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
2020-08-21
Discuss with paid preparer
Yes

Organization Details

Formed
1936
Legal Domicile
Wi
Voting Board Members
6
Independent Board Members
6
Employees
4

Preparer

Firm
Drews & Severson Inc
Address
W9672 US Hwy 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.”

Raw XML Appendix363 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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FAMILY RELATIONSHIPS:TWO OF THE OFFICERS ARE MARRIED.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/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt017275
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt026310
IRS990/TotalFunctionalExpensesGrp/TotalAmt043585
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0259
IRS990/TotalLiabilitiesEOYAmt0239
IRS990/TotalLiabilitiesGrp/BOYAmt0259
IRS990/TotalLiabilitiesGrp/EOYAmt0239
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IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0280430
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IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0160
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt047968
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0280669
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IRS990/TravelGrp/ManagementAndGeneralAmt073
IRS990/TravelGrp/ProgramServicesAmt022
IRS990/TravelGrp/TotalAmt095
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IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
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IRS990/WhistleblowerPolicyInd0false
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06088739290
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-08-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LUTHERAN CEMETERY ASSOCIATION
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ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 25
ReturnHeader/Filer/USAddress/CityNm0STOUGHTON
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ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId03952112020241gqzmijn
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02020-08-28
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt097.88.244.82
ReturnHeader/FilingSecurityInformation/IPDt02020-08-28
ReturnHeader/FilingSecurityInformation/IPTm017:37:01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0721540125
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Drews & Severson Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0W9672 US Hwy 12
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Cambridge
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
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ReturnHeader/PreparerPersonGrp/PhoneNum06084233737
ReturnHeader/PreparerPersonGrp/PreparationDt02020-08-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Irene Deutscher EA
ReturnHeader/ReturnTs02020-08-28T09:58:59-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02019-03-01
ReturnHeader/TaxPeriodEndDt02020-02-29
ReturnHeader/TaxYr02019

Document Assets

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Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$280,669
Liabilities
$239
Net assets
$280,430
Revenue
$47,968
Expenses
$43,585
Net income
$4,383
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