Civic Intelligence

Shady Oak Cemetary Association

EIN 41-6026739 • 501(c)13 • Albert Lea, MN

990-N Coverage

Profile

Operation and maintenance of cemetary

22509 770th AveAlbert Lea, MN 56007
Siviq Scores

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

Liabilities / Assets

71st percentile

0.00x

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

501(c)13 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

71st percentile

0.00x

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

501(c)13 • $500k-$1M nonprofits • Source year 2014

Net Margin

13th percentile

-28%

Higher net margin than 13% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

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

501(c)13 • $500k-$1M nonprofits • Source year 2014

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets71st percentile

Assets

$509,407

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$509,407

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue71st percentileNet Margin13th percentile

Revenue

$15,089

No earlier filing loaded for comparison.

Expenses

$19,282

No earlier filing loaded for comparison.

Net Income

-$4,193

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$600K$400K$200K$0Assets 2014: $509,407Liabilities 2014: $0Net Assets 2014: $509,4072014

Highlighted filing

2014

Assets$509,407
Liabilities$0
Net Assets$509,407
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$20K$10K$0-$10KRevenue 2014: $15,089Expenses 2014: $19,282Net Income 2014: -$4,1932014

Highlighted filing

2014

Revenue$15,089
Expenses$19,282
Net Income-$4,193
Open 2014 Filing

Filings

Most recent year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$509,407
Liabilities
$0
Net assets
$509,407
Revenue
$15,089
Expenses
$19,282
Net income
-$4,193
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2014Detailed filing. Detailed filing data is available for this year.$5.09$0.00$5.09$0.15$0.19$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jul 28, 2015
Return Version
2014v5.0
Gross Receipts
$15,089
Mission and Program Overview

Mission

Operation and maintenance of cemetary

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$312,223$335,843▲ $23,620
Land, Buildings, and Equipment, Net$121,606$116,768▼ $4,838
Savings and Temporary Cash Investments$72,662$55,256▼ $17,406
Cash and Non-Interest-Bearing Accounts$2$1,540▲ $1,538
Total Assets$506,493$509,407▲ $2,914
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Unrestricted Net Assets$506,493$509,407▲ $2,914
Total Net Assets Fund Balance$506,493$509,407▲ $2,914
Total Liabilities and Net Assets / Fund Balance$506,493$509,407▲ $2,914

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$116,176$40,032$156,208
Compensation and Service Providers
Top Officer Pay69th percentile

Board Members and Trustees

NameTitle
Marc RogertPresident
Cindy EversonDirector
Mary WacholzSecretary
Dan ToengesSexton
Gary RogertTreasurer
Lavanna RugrodenVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$450
Program Service Revenue
$0
Investment Income
$14,639
Other Revenue
$0
All Other Contributions
$450
Change in Net Assets
$-4,193

Audited Revenue Reconciliation

Revenue per Audited Statements
$15,089
Revenue Not Reported on Form 990
$7,107
Total Revenue per Audited Statements
$22,196
Total Revenue per Form 990
$15,089
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$18,082
Salaries, Compensation, and Employee Benefits$1,200
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$4,843
Depreciation Depletion---$4,838
Fees for Services Accounting---$1,235
Other Salaries and Wages---$1,200
Office Expenses---$85
Other Expenses---$27
Total Functional Expenses$0$0$0$19,282

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$19,282
Total Expenses per Audited Statements$19,282
Total Expenses per Form 990$19,282
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
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, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Shady Oaks Cemetary Association
EIN
41-6026739
Phone
5073736549
Address
22509 770TH AVE, ALBERT LEA, MN 56007

Signing Officer

Name
Gary Rogert
Title
Officer
Phone
5073736549
Signed
2015-07-28

Organization Details

Principal Officer
Gary Rogert
Formed
2006
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
6
Employees
0

Preparer

Firm
Tri-state Tax & Accounting
Address
1425 SAINT JOHN AVE, ALBERT LEA, MN 56007-3156
Preparer
Jennifer L Anderson
Phone
5073732185
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Operate and maintain cemetary”

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

“Prior period adjustment 7,107”

Raw XML Appendix258 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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