Civic Intelligence

Fairview Cemetery Association

990EZ • Fiscal year 2016 • EIN 42-0240180

Jan 01, 2016 to Dec 31, 2016 • Filed on May 11, 2017

Organization ProfileN/A
242 Tower Park DriveWaterloo, IA 50701

(319) 233-1900

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.

2016 filings • 501(c)13 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

78th percentile

0.01x

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

2016 filings • 501(c)13 • <$500k nonprofits • Source year 2016

Net Margin

38th percentile

-3.1%

Higher net margin than 38% of similar nonprofits.

2016 filings • 501(c)13 • <$500k nonprofits • Source year 2016

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.

2016 filings • 501(c)13 • <$500k nonprofits • Source year 2016

Asset Growth

16th percentile

-4.8%

Faster asset growth than 16% of similar nonprofits.

2016 filings • 501(c)13 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

65th percentile

10%

Faster revenue growth than 65% of similar nonprofits.

2016 filings • 501(c)13 • <$500k nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$64,842

Down $3,283 (-4.8%) from 2015

Net Assets

Down

$63,266

Down $3,363 (-5.0%) from 2015

Liabilities

Up

$1,576

Up $80 (+5.3%) from 2015

Revenue And Expenses
Liabilities / Revenue78th percentileNet Margin38th percentile

Revenue

Up

$109,716

Up $10,130 (+10%) from 2015

Expenses

Up

$113,079

Up $7,749 (+7.4%) from 2015

Net Income

Up

-$3,363

Up $2,381 (+41%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth16th 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

2016

Assets$64,842
Liabilities$1,576
Net Assets$63,266
Open 2016 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

2016

Revenue$109,716
Expenses$113,079
Net Income-$3,363
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
May 11, 2017
Return Version
2016v3.0
Gross Receipts
$109,716
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
3192331900
Address
242 TOWER PARK DRIVE, WATERLOO, IA 50701

Signing Officer

Name
Robert J Brown
Title
President
Phone
3192331900
Signed
2017-05-11
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 25,725 interments 9,015 total 34,740”

Form 990-ez, Part I, Line 16

“Expenses interest expense 14 insurance 12,858 telephone 578 equipment rental & maint 1,214 utilities 2,391 trustee fees 2,330 grounds maintenance 4,428 miscellaneous 416 propane gas 32 truck maintenance & gas 3,917 penalties 26 non-investment depreciation 1,898 total 30,102”

Form 990-ez, Part II, Line 24

“Equipment 80,994 80,994 less accumulated depreciation 73,314 75,212 total 7,680 5,782”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 1,496 1,576”

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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/AddressChangeInd0X
IRS990EZ/BooksInCareOfDetail/PersonNm0LINCOLN SAVINGS BANK
IRS990EZ/BooksInCareOfDetail/PhoneNum03192331900
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0242 TOWER PARK DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WATERLOO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd050701
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt060445
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt059060
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt074756
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3363
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01540
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt068125
IRS990EZ/Form990TotalAssetsGrp/EOYAmt064842
IRS990EZ/GrossReceiptsAmt0109716
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0220
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt066629
IRS990EZ/NetAssetsOrFundBalancesEOYAmt063266
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt066629
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt063266
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/BOYAmt07680
IRS990EZ/OtherAssetsTotalDetail/EOYAmt05782
IRS990EZ/OtherExpensesTotalAmt030102
IRS990EZ/OtherRevenueTotalAmt034740
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE BURIALS FOR THE DECEASED.
IRS990EZ/PrintingPublicationsPostageAmt0319
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0FAIRVIEW CEMETERY IS A CEMETERY OPERATING NOT FOR PROFIT BUT SOLELY FOR THE PURPOSE OF DECEASED BURIALS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt081118
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01496
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt01576
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0113079
IRS990EZ/TotalRevenueAmt0109716
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 25,725 INTERMENTS 9,015 TOTAL 34,740
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES INTEREST EXPENSE 14 INSURANCE 12,858 TELEPHONE 578 EQUIPMENT RENTAL & MAINT 1,214 UTILITIES 2,391 TRUSTEE FEES 2,330 GROUNDS MAINTENANCE 4,428 MISCELLANEOUS 416 PROPANE GAS 32 TRUCK MAINTENANCE & GAS 3,917 PENALTIES 26 NON-INVESTMENT DEPRECIATION 1,898 TOTAL 30,102
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EQUIPMENT 80,994 80,994 LESS ACCUMULATED DEPRECIATION 73,314 75,212 TOTAL 7,680 5,782
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,496 1,576
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/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT J BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03192331900
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-05-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FAIRVIEW CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O LINCOLN SAVINGS BANK
ReturnHeader/Filer/BusinessNameControlTxt0FAIR
ReturnHeader/Filer/EIN0420240180
ReturnHeader/Filer/PhoneNum03192331900
ReturnHeader/Filer/USAddress/AddressLine1Txt0242 TOWER PARK DRIVE
ReturnHeader/Filer/USAddress/CityNm0WATERLOO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050701
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0C5BC1C014F48E3A570428369623F9CCB5A16BC11
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId07C12CF538A71ED1AC22101879BD0F774754DC036
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/PreparationDt02017-05-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID J ROGERS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-05-15T08:30:25-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$64,842
Liabilities
$1,576
Net assets
$63,266
Revenue
$109,716
Expenses
$113,079
Net income
-$3,363
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
2016Detailed filing. Detailed filing data is available for this year.$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