Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.05x
Liabilities / Revenue
80th percentile
Higher debt load relative to revenue than 80% of similar nonprofits.
Net Margin
55th percentile
Higher net margin than 55% of similar nonprofits.
Top Officer Pay
71st percentile
Higher top officer pay than 71% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
97th percentile
Faster asset growth than 97% of similar nonprofits.
Revenue Growth
68th percentile
Faster revenue growth than 68% of similar nonprofits.
Balance Sheet
Assets
Up$49,413
Up $14,358 (+41%) from 2012
Net Assets
Up$47,071
Up $13,969 (+42%) from 2012
Liabilities
Up$2,342
Up $389 (+20%) from 2012
Revenue And Expenses
Revenue
Up$118,958
Up $16,372 (+16%) from 2012
Expenses
Up$104,989
Up $12,910 (+14%) from 2012
Net Income
Up$13,969
Up $3,462 (+33%) from 2012
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2013 to Dec 31, 2013
- Signed
- May 12, 2014
- Return Version
- 2013v3.1
- Gross Receipts
- $118,958
Mission and Program Overview
Mission
To provide burials for the deceased.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| FAIRVIEW CEMETERY IS A CEMETERY OPERATING NOT FOR PROFIT BUT SOLELY FOR THE PURPOSE OF DECEASED BURIALS. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| MICHELLE WESTPHAL | Director | - | $0 | - | - |
| ROBERT J BROWN | President | - | $0 | - | - |
Filing and Contact Details
Filer
- EIN
- 42-0240180
- Phone
- 3192915300
Signing Officer
- Name
- Regions Trust
- Title
- Trustee
- Phone
- 3192915300
- Signed
- 2014-05-12
- Discuss with paid preparer
- Yes
Preparer
- Preparer
- David J Rogers
- Phone
- 3192333318
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Sale of lots 20,550 interments 9,545 total 30,095”
Form 990-ez, Part I, Line 16
“Expenses insurance 11,633 telephone 566 equipment rental & maint 5,797 utilities 2,193 trustee fees 2,735 grounds maintenance 3,658 payroll processing 1,112 miscellaneous 821 advertising 5 propane gas 139 non-investment depreciation 2,603 total 31,262”
Form 990-ez, Part II, Line 24
“Accounts receivable 93 0 77,394 77,894 less accumulated depreciation 64,387 66,991 total 13,100 10,903”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 1,953 2,342”
Raw XML Appendix110 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.
| Path | # | Value |
|---|---|---|
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 0 | MICHELLE WESTPHAL |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 1 | ROBERT J BROWN |
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | REGIONS TRUST |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3192915300 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 100 EAST PARK SUITE 150 |
| IRS990EZ/BooksInCareOfDetail/USAddress/City | 0 | WATERLOO |
| IRS990EZ/BooksInCareOfDetail/USAddress/State | 0 | IA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 50703 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 21955 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 38510 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 88860 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 13969 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 725 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 35055 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 49413 |
| IRS990EZ/GrossReceiptsAmt | 0 | 118958 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 3 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 33102 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 47071 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 33102 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 47071 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | MICHELLE WESTPHAL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | ROBERT J BROWN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | DIRECTOR |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 13100 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 10903 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 31262 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 30095 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE BURIALS FOR THE DECEASED. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 690 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | FAIRVIEW CEMETERY IS A CEMETERY OPERATING NOT FOR PROFIT BUT SOLELY FOR THE PURPOSE OF DECEASED BURIALS. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 72312 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | IA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1953 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 2342 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 104989 |
| IRS990EZ/TotalRevenueAmt | 0 | 118958 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | SALE OF LOTS 20,550 INTERMENTS 9,545 TOTAL 30,095 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES INSURANCE 11,633 TELEPHONE 566 EQUIPMENT RENTAL & MAINT 5,797 UTILITIES 2,193 TRUSTEE FEES 2,735 GROUNDS MAINTENANCE 3,658 PAYROLL PROCESSING 1,112 MISCELLANEOUS 821 ADVERTISING 5 PROPANE GAS 139 NON-INVESTMENT DEPRECIATION 2,603 TOTAL 31,262 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS RECEIVABLE 93 0 77,394 77,894 LESS ACCUMULATED DEPRECIATION 64,387 66,991 TOTAL 13,100 10,903 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,953 2,342 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | REGIONS TRUST |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TRUSTEE |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3192915300 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-05-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | FAIRVIEW CEMETERY ASSOCIATION |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2 | 0 | C/O REGIONS TRUST |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FAIR |
| ReturnHeader/Filer/EIN | 0 | 420240180 |
| ReturnHeader/Filer/PhoneNum | 0 | 3192915300 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | 100 EAST PARK |
| ReturnHeader/Filer/USAddress/AddressLine2 | 0 | ROOM/SUITE 150 |
| ReturnHeader/Filer/USAddress/City | 0 | WATERLOO |
| ReturnHeader/Filer/USAddress/State | 0 | IA |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 50703 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | CARNEY ALEXANDER MAROLD & CO LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | PO BOX 1290 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | WATERLOO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | IA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 507041290 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3192333318 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2014-05-09 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DAVID J ROGERS |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2014-05-13T10:12:47-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2013-12-31 |
| ReturnHeader/TaxYr | 0 | 2013 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $49,413
- Liabilities
- $2,342
- Net assets
- $47,071
- Revenue
- $118,958
- Expenses
- $104,989
- Net income
- $13,969