Civic Intelligence

Fairview Cemetery Association

990EZ • Fiscal year 2014 • EIN 42-0240180

Jan 01, 2014 to Dec 31, 2014 • Filed on May 15, 2015

Organization ProfileN/A
100 East ParkRoom/Suite 150Waterloo, IA 50703

(319) 291-5300

Siviq Scores

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

Liabilities / Assets

86th percentile

0.03x

Higher debt load relative to assets than 86% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

77th percentile

0.02x

Higher debt load relative to revenue than 77% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Net Margin

63rd percentile

19%

Higher net margin than 63% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Asset Growth

97th percentile

51%

Faster asset growth than 97% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

65th percentile

15%

Faster revenue growth than 65% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets86th percentile

Assets

Up

$74,434

Up $25,021 (+51%) from 2013

Net Assets

Up

$72,373

Up $25,302 (+54%) from 2013

Liabilities

Down

$2,061

Down $281 (-12%) from 2013

Revenue And Expenses
Liabilities / Revenue77th percentileNet Margin63rd percentile

Revenue

Up

$136,445

Up $17,487 (+15%) from 2013

Expenses

Up

$111,143

Up $6,154 (+5.9%) from 2013

Net Income

Up

$25,302

Up $11,333 (+81%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth97th percentile

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

$80K$60K$40K$20K$0Assets 2011: $24,619Liabilities 2011: $2,0242011Assets 2012: $35,055Liabilities 2012: $1,953Net Assets 2012: $33,1022012Assets 2013: $49,413Liabilities 2013: $2,342Net Assets 2013: $47,0712013Assets 2014: $74,434Liabilities 2014: $2,061Net Assets 2014: $72,3732014Assets 2015: $68,125Liabilities 2015: $1,496Net Assets 2015: $66,6292015Assets 2016: $64,842Liabilities 2016: $1,576Net Assets 2016: $63,2662016Assets 2017: $76,983Liabilities 2017: $2,437Net Assets 2017: $74,5462017Assets 2018: $63,279Liabilities 2018: $2,125Net Assets 2018: $61,1542018

Highlighted filing

2014

Assets$74,434
Liabilities$2,061
Net Assets$72,373
Open 2014 Filing

Operations Trend

Revenue Growth65th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $81,170Expenses 2011: $95,413Net Income 2011: -$14,2432011Revenue 2012: $102,586Expenses 2012: $92,079Net Income 2012: $10,5072012Revenue 2013: $118,958Expenses 2013: $104,989Net Income 2013: $13,9692013Revenue 2014: $136,445Expenses 2014: $111,143Net Income 2014: $25,3022014Revenue 2015: $99,586Expenses 2015: $105,330Net Income 2015: -$5,7442015Revenue 2016: $109,716Expenses 2016: $113,079Net Income 2016: -$3,3632016Revenue 2017: $118,883Expenses 2017: $107,603Net Income 2017: $11,2802017Revenue 2018: $101,365Expenses 2018: $114,758Net Income 2018: -$13,3932018

Highlighted filing

2014

Revenue$136,445
Expenses$111,143
Net Income$25,302
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
May 15, 2015
Return Version
2014v5.0
Gross Receipts
$136,445
Mission and Program Overview

Mission

To provide burials for the deceased.

Program Services

DescriptionGrantsExpenses
FAIRVIEW CEMETERY IS A CEMETERY OPERATING NOT FOR PROFIT BUT SOLELY FOR THE PURPOSE OF DECEASED BURIALS.--
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
MICHELLE WESTPHALDirector-$0--
ROBERT J BROWNPresident-$0--
Filing and Contact Details

Filer

Filer Name
Fairview Cemetery Association
EIN
42-0240180
Phone
3192915300
Address
100 EAST PARK, ROOM/SUITE 150, WATERLOO, IA 50703

Signing Officer

Name
Regions Trust
Title
Trustee
Phone
3192915300
Signed
2015-05-15
Discuss with paid preparer
Yes

Preparer

Firm
Carney Alexander Marold & Co Llp
Address
PO BOX 1290, WATERLOO, IA 50704-1290
Preparer
David J Rogers
Phone
3192333318
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Sale of lots 32,450 interments 11,625 total 44,075”

Form 990-ez, Part I, Line 16

“Expenses insurance 12,030 telephone 575 equipment rental & maint 3,831 utilities 2,456 trustee fees 2,938 grounds maintenance 274 payroll processing 1,135 miscellaneous 1,798 advertising 4 propane gas 701 truck maintenance & gas 5,658 non-investment depreciation 3,936 total 35,336”

Form 990-ez, Part II, Line 24

“77,894 80,994 less accumulated depreciation 66,991 70,927 total 10,903 10,067”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 2,342 2,061”

Raw XML Appendix109 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0REGIONS TRUST
IRS990EZ/BooksInCareOfDetail/PhoneNum03192915300
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0100 EAST PARK SUITE 150
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WATERLOO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd050703
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt038510
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt064367
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt092366
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt025302
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0550
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt049413
IRS990EZ/Form990TotalAssetsGrp/EOYAmt074434
IRS990EZ/GrossReceiptsAmt0136445
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt04
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt047071
IRS990EZ/NetAssetsOrFundBalancesEOYAmt072373
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt047071
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt072373
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MICHELLE WESTPHAL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ROBERT J BROWN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt010903
IRS990EZ/OtherAssetsTotalDetail/EOYAmt010067
IRS990EZ/OtherExpensesTotalAmt035336
IRS990EZ/OtherRevenueTotalAmt044075
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE BURIALS FOR THE DECEASED.
IRS990EZ/PrintingPublicationsPostageAmt0897
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0FAIRVIEW CEMETERY IS A CEMETERY OPERATING NOT FOR PROFIT BUT SOLELY FOR THE PURPOSE OF DECEASED BURIALS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt074360
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02342
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02061
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0111143
IRS990EZ/TotalRevenueAmt0136445
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SALE OF LOTS 32,450 INTERMENTS 11,625 TOTAL 44,075
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES INSURANCE 12,030 TELEPHONE 575 EQUIPMENT RENTAL & MAINT 3,831 UTILITIES 2,456 TRUSTEE FEES 2,938 GROUNDS MAINTENANCE 274 PAYROLL PROCESSING 1,135 MISCELLANEOUS 1,798 ADVERTISING 4 PROPANE GAS 701 TRUCK MAINTENANCE & GAS 5,658 NON-INVESTMENT DEPRECIATION 3,936 TOTAL 35,336
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt277,894 80,994 LESS ACCUMULATED DEPRECIATION 66,991 70,927 TOTAL 10,903 10,067
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2,342 2,061
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0REGIONS TRUST
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum03192915300
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FAIRVIEW CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O REGIONS TRUST
ReturnHeader/Filer/BusinessNameControlTxt0FAIR
ReturnHeader/Filer/EIN0420240180
ReturnHeader/Filer/PhoneNum03192915300
ReturnHeader/Filer/USAddress/AddressLine1Txt0100 EAST PARK
ReturnHeader/Filer/USAddress/AddressLine2Txt0ROOM/SUITE 150
ReturnHeader/Filer/USAddress/CityNm0WATERLOO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050703
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0420728423
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARNEY ALEXANDER MAROLD & CO LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1290
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WATERLOO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0507041290
ReturnHeader/PreparerPersonGrp/PhoneNum03192333318
ReturnHeader/PreparerPersonGrp/PreparationDt02015-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID J ROGERS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02015-05-15T11:30:23-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$74,434
Liabilities
$2,061
Net assets
$72,373
Revenue
$136,445
Expenses
$111,143
Net income
$25,302
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2018Detailed filing. Detailed filing data is available for this year.$0.63$0.02$0.61$1.01$1.15$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.77$0.02$0.75$1.19$1.08$0.11
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.65$0.02$0.63$1.10$1.13$0.03
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.68$0.01$0.67$1.00$1.05$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.74$0.02$0.72$1.36$1.11$0.25
2013Detailed filing. Detailed filing data is available for this year.$0.49$0.02$0.47$1.19$1.05$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.02$0.33$1.03$0.92$0.11
2011Summary only. Only limited summary data is available for this year.$0.25$0.02$0.81$0.95$0.14