Civic Intelligence

Fairview Cemetery Association

990EZ • Fiscal year 2017 • EIN 42-0240180

Jan 01, 2017 to Dec 31, 2017 • Filed on May 15, 2018

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

87th percentile

0.03x

Higher debt load relative to assets than 87% of similar nonprofits.

2017 filings • 501(c)13 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

81st percentile

0.02x

Higher debt load relative to revenue than 81% of similar nonprofits.

2017 filings • 501(c)13 • <$500k nonprofits • Source year 2017

Net Margin

50th percentile

9.5%

Higher net margin than 50% of similar nonprofits.

2017 filings • 501(c)13 • <$500k nonprofits • Source year 2017

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.

2017 filings • 501(c)13 • <$500k nonprofits • Source year 2017

Asset Growth

93rd percentile

19%

Faster asset growth than 93% of similar nonprofits.

2017 filings • 501(c)13 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

53rd percentile

8.4%

Faster revenue growth than 53% of similar nonprofits.

2017 filings • 501(c)13 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets87th percentile

Assets

Up

$76,983

Up $12,141 (+19%) from 2016

Net Assets

Up

$74,546

Up $11,280 (+18%) from 2016

Liabilities

Up

$2,437

Up $861 (+55%) from 2016

Revenue And Expenses
Liabilities / Revenue81st percentileNet Margin50th percentile

Revenue

Up

$118,883

Up $9,167 (+8.4%) from 2016

Expenses

Down

$107,603

Down $5,476 (-4.8%) from 2016

Net Income

Up

$11,280

Up $14,643 (+435%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth93rd 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

2017

Assets$76,983
Liabilities$2,437
Net Assets$74,546
Open 2017 Filing

Operations Trend

Revenue Growth53rd 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

2017

Revenue$118,883
Expenses$107,603
Net Income$11,280
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 15, 2018
Return Version
2017v2.3
Gross Receipts
$118,883
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
2018-05-15
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 38,255 interments 615 total 38,870”

Form 990-ez, Part I, Line 16

“Expenses office supplies 260 insurance 11,530 telephone 583 equipment rental & maint 626 utilities 2,404 trustee fees 2,000 grounds maintenance 3,783 truck maintenance & gas 2,911 non-investment depreciation 2,168 total 26,265”

Form 990-ez, Part II, Line 24

“Equipment 80,994 84,393 less accumulated depreciation 75,212 77,381 total 5,782 7,012”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 1,576 2,437”

Raw XML Appendix106 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/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/BOYAmt059060
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt069971
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt079253
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt011280
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01771
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt064842
IRS990EZ/Form990TotalAssetsGrp/EOYAmt076983
IRS990EZ/GrossReceiptsAmt0118883
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0760
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt063266
IRS990EZ/NetAssetsOrFundBalancesEOYAmt074546
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt063266
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt074546
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/BOYAmt05782
IRS990EZ/OtherAssetsTotalDetail/EOYAmt07012
IRS990EZ/OtherExpensesTotalAmt026265
IRS990EZ/OtherRevenueTotalAmt038870
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE BURIALS FOR THE DECEASED.
IRS990EZ/PrintingPublicationsPostageAmt068
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0FAIRVIEW CEMETERY IS A CEMETERY OPERATING NOT FOR PROFIT BUT SOLELY FOR THE PURPOSE OF DECEASED BURIALS.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt079499
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01576
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt02437
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0107603
IRS990EZ/TotalRevenueAmt0118883
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SALE OF LOTS 38,255 INTERMENTS 615 TOTAL 38,870
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES OFFICE SUPPLIES 260 INSURANCE 11,530 TELEPHONE 583 EQUIPMENT RENTAL & MAINT 626 UTILITIES 2,404 TRUSTEE FEES 2,000 GROUNDS MAINTENANCE 3,783 TRUCK MAINTENANCE & GAS 2,911 NON-INVESTMENT DEPRECIATION 2,168 TOTAL 26,265
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EQUIPMENT 80,994 84,393 LESS ACCUMULATED DEPRECIATION 75,212 77,381 TOTAL 5,782 7,012
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,576 2,437
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/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT J BROWN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03192331900
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-15
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/AtSubmissionFilingDeviceId06C11838F710A9836DB84E17C842D07875B520410
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0108.178.239.186
ReturnHeader/FilingSecurityInformation/IPDt02018-05-29
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm007:55:27
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/PreparationDt02018-05-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID J ROGERS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02018-05-29T07:55:27-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$76,983
Liabilities
$2,437
Net assets
$74,546
Revenue
$118,883
Expenses
$107,603
Net income
$11,280
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