Civic Intelligence

Fairview Cemetery Association

990EZ • Fiscal year 2015 • EIN 42-0240180

Jan 01, 2015 to Dec 31, 2015 • Filed on May 19, 2016

Organization ProfileN/A
100 East Park Avenue 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

0.02x

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

2015 filings • 501(c)13 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

78th percentile

0.02x

Higher debt load relative to revenue than 78% of similar nonprofits.

2015 filings • 501(c)13 • <$500k nonprofits • Source year 2015

Net Margin

33rd percentile

-5.8%

Higher net margin than 33% of similar nonprofits.

2015 filings • 501(c)13 • <$500k nonprofits • Source year 2015

Top Officer Pay

72nd percentile

$0

Higher top officer pay than 72% of similar nonprofits.

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

2015 filings • 501(c)13 • <$500k nonprofits • Source year 2015

Asset Growth

11th percentile

-8.5%

Faster asset growth than 11% of similar nonprofits.

2015 filings • 501(c)13 • <$500k nonprofits • Annualized from 2014 to 2015

Revenue Growth

25th percentile

-27%

Faster revenue growth than 25% of similar nonprofits.

2015 filings • 501(c)13 • <$500k nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$68,125

Down $6,309 (-8.5%) from 2014

Net Assets

Down

$66,629

Down $5,744 (-7.9%) from 2014

Liabilities

Down

$1,496

Down $565 (-27%) from 2014

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin33rd percentile

Revenue

Down

$99,586

Down $36,859 (-27%) from 2014

Expenses

Down

$105,330

Down $5,813 (-5.2%) from 2014

Net Income

Down

-$5,744

Down $31,046 (-123%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth11th 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

2015

Assets$68,125
Liabilities$1,496
Net Assets$66,629
Open 2015 Filing

Operations Trend

Revenue Growth25th 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

2015

Revenue$99,586
Expenses$105,330
Net Income-$5,744
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 19, 2016
Return Version
2015v2.1
Gross Receipts
$99,586
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 Pay72nd 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 AVENUE SUITE 150, WATERLOO, IA 50703

Signing Officer

Name
Robert J Brown
Title
President
Phone
3192915300
Signed
2016-05-19
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 23,400 interments 9,839 grave openings 500 miscellaneous 15 total 33,754”

Form 990-ez, Part I, Line 16

“Expenses insurance 12,169 telephone 577 equipment rental & maint 978 utilities 2,110 trustee fees 2,825 grounds maintenance 2,911 payroll processing 266 propane gas 433 truck maintenance & gas 4,454 non-investment depreciation 2,389 total 29,112”

Form 990-ez, Part II, Line 24

“80,994 80,994 less accumulated depreciation 70,927 73,314 total 10,067 7,680”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 2,061 1,496”

Raw XML Appendix108 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/BOYAmt064367
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt060445
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt065819
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-5744
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0580
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt074434
IRS990EZ/Form990TotalAssetsGrp/EOYAmt068125
IRS990EZ/GrossReceiptsAmt099586
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt013
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt072373
IRS990EZ/NetAssetsOrFundBalancesEOYAmt066629
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt072373
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt066629
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/BOYAmt010067
IRS990EZ/OtherAssetsTotalDetail/EOYAmt07680
IRS990EZ/OtherExpensesTotalAmt029112
IRS990EZ/OtherRevenueTotalAmt033754
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE BURIALS FOR THE DECEASED.
IRS990EZ/PrintingPublicationsPostageAmt0527
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0FAIRVIEW CEMETERY IS A CEMETERY OPERATING NOT FOR PROFIT BUT SOLELY FOR THE PURPOSE OF DECEASED BURIALS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt075111
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt02061
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01496
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0105330
IRS990EZ/TotalRevenueAmt099586
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 23,400 INTERMENTS 9,839 GRAVE OPENINGS 500 MISCELLANEOUS 15 TOTAL 33,754
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES INSURANCE 12,169 TELEPHONE 577 EQUIPMENT RENTAL & MAINT 978 UTILITIES 2,110 TRUSTEE FEES 2,825 GROUNDS MAINTENANCE 2,911 PAYROLL PROCESSING 266 PROPANE GAS 433 TRUCK MAINTENANCE & GAS 4,454 NON-INVESTMENT DEPRECIATION 2,389 TOTAL 29,112
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt280,994 80,994 LESS ACCUMULATED DEPRECIATION 70,927 73,314 TOTAL 10,067 7,680
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 2,061 1,496
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/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT J BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03192915300
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-19
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 AVENUE 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/PreparationDt02016-05-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID J ROGERS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02016-05-31T08:44:17-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$68,125
Liabilities
$1,496
Net assets
$66,629
Revenue
$99,586
Expenses
$105,330
Net income
-$5,744
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
2015Detailed filing. Detailed filing data is available for this year.$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