Civic Intelligence

Forest Cemetery Association

EIN 42-0257260 • 501(c)13 • Oskaloosa, IA

Profile

The operations of forest cemetary, a non-profit association of lot owners, consist of the sale of monuments, markers and burial lots in mahaska county iowa and the collection of interment fees and the ongoing maintenance of the cemetery.

634 N 9th StOskaloosa, IA 52577

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

91st percentile

0.04x

Higher debt load relative to assets than 91% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

86th percentile

0.07x

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

501(c)13 • $500k-$1M nonprofits • Source year 2023

Net Margin

36th percentile

7.3%

Higher net margin than 36% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

49th percentile

3.1%

Faster asset growth than 49% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

53rd percentile

9.2%

Faster revenue growth than 53% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets91st percentile

Assets

Down

$544,746

Down $47,435 (-8.0%) from 2023

Liabilities

Up

$27,268

Up $1,295 (+5.0%) from 2023

Net Assets

Down

$517,478

Down $48,730 (-8.6%) from 2023

Operations
Liabilities / Revenue86th percentileNet Margin36th percentile

Revenue

Down

$297,743

Down $56,273 (-16%) from 2023

Expenses

Up

$346,473

Up $18,181 (+5.5%) from 2023

Net Income

Down

-$48,730

Down $74,454 (-289%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth49th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $668,177Liabilities 2011: $22,042Net Assets 2011: $646,1352011Assets 2012: $658,905Liabilities 2012: $75,345Net Assets 2012: $583,5602012Assets 2013: $639,182Liabilities 2013: $106,279Net Assets 2013: $532,9032013Assets 2014: $687,780Liabilities 2014: $119,604Net Assets 2014: $568,1762014Assets 2015: $685,874Liabilities 2015: $115,029Net Assets 2015: $570,8452015Assets 2016: $696,728Liabilities 2016: $100,682Net Assets 2016: $596,0462016Assets 2017: $723,471Liabilities 2017: $92,299Net Assets 2017: $631,1722017Assets 2018: $867,893Liabilities 2018: $85,501Net Assets 2018: $782,3922018Assets 2019: $1,157,351Liabilities 2019: $52,410Net Assets 2019: $1,104,9412019Assets 2020: $548,035Liabilities 2020: $33,861Net Assets 2020: $514,1742020Assets 2021: $547,984Liabilities 2021: $32,872Net Assets 2021: $515,1122021Assets 2022: $574,174Liabilities 2022: $33,690Net Assets 2022: $540,4842022Assets 2023: $592,181Liabilities 2023: $25,973Net Assets 2023: $566,2082023Assets 2024: $544,746Liabilities 2024: $27,268Net Assets 2024: $517,4782024

Highlighted filing

2024

Assets$544,746
Liabilities$27,268
Net Assets$517,478
Open 2024 Filing

Operations Trend

Revenue Growth53rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2011: $180,618Expenses 2011: $264,557Net Income 2011: -$83,9392011Revenue 2012: $126,901Expenses 2012: $189,476Net Income 2012: -$62,5752012Expenses 2013: $200,6132013Revenue 2014: $252,553Expenses 2014: $238,039Net Income 2014: $14,5142014Revenue 2015: $255,056Expenses 2015: $253,763Net Income 2015: $1,2932015Revenue 2016: $285,921Expenses 2016: $252,918Net Income 2016: $33,0032016Revenue 2017: $255,875Expenses 2017: $249,668Net Income 2017: $6,2072017Revenue 2018: $387,548Expenses 2018: $254,350Net Income 2018: $133,1982018Revenue 2019: $564,003Expenses 2019: $274,478Net Income 2019: $289,5252019Revenue 2020: $403,895Expenses 2020: $288,106Net Income 2020: $115,7892020Revenue 2021: $289,802Expenses 2021: $288,864Net Income 2021: $9382021Revenue 2022: $324,162Expenses 2022: $298,790Net Income 2022: $25,3722022Revenue 2023: $354,016Expenses 2023: $328,292Net Income 2023: $25,7242023Revenue 2024: $297,743Expenses 2024: $346,473Net Income 2024: -$48,7302024

Highlighted filing

2024

Revenue$297,743
Expenses$346,473
Net Income-$48,730
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$544,746
Liabilities
$27,268
Net assets
$517,478
Revenue
$297,743
Expenses
$346,473
Net income
-$48,730
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.54$0.03$0.52$0.30$0.35$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.59$0.03$0.57$0.35$0.33$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.57$0.03$0.54$0.32$0.30$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.55$0.03$0.52$0.29$0.29$0.00
2020Detailed filing. Detailed filing data is available for this year.$0.55$0.03$0.51$0.40$0.29$0.12
2019Detailed filing. Detailed filing data is available for this year.$1.16$0.05$1.10$0.56$0.27$0.29
2018Detailed filing. Detailed filing data is available for this year.$0.87$0.09$0.78$0.39$0.25$0.13
2017Detailed filing. Detailed filing data is available for this year.$0.72$0.09$0.63$0.26$0.25$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.70$0.10$0.60$0.29$0.25$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.69$0.12$0.57$0.26$0.25$0.00
2014Detailed filing. Detailed filing data is available for this year.$0.69$0.12$0.57$0.25$0.24$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.64$0.11$0.53$0.20
2012Summary only. Only limited summary data is available for this year.$0.66$0.08$0.58$0.13$0.19$0.06
2011Summary only. Only limited summary data is available for this year.$0.67$0.02$0.65$0.18$0.26$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 25, 2025
Return Version
2024v5.0
Gross Receipts
$343,310
Mission and Program Overview

Mission

The operations of forest cemetary, a non-profit association of lot owners, consist of the sale of monuments, markers and burial lots in mahaska county iowa and the collection of interment fees and the ongoing maintenance of the cemetery.

The operations of forest cemetery consist of the sale of monuments, markers and burial lots in mahaska county, iowa, and the collection of interment fees and the ongoing maintenance of the cemetery.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$461,333$421,518▼ $39,815
Cash and Non-Interest-Bearing Accounts$30,599$50,823▲ $20,224
Inventories for Sale or Use$49,640$49,312▼ $328
Savings and Temporary Cash Investments$45,099$17,122▼ $27,977
Accounts Receivable$4,150$4,870▲ $720
Prepaid Expenses and Deferred Charges$1,360$1,101▼ $259
Total Assets$592,181$544,746▼ $47,435
Liabilities
Other Liabilities$18,826$18,826→ $0
Accounts Payable and Accrued Expenses$7,147$8,442▲ $1,295
Total Liabilities$25,973$27,268▲ $1,295
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$566,208$517,478▼ $48,730
Total Net Assets Fund Balance$566,208$517,478▼ $48,730
Total Liabilities and Net Assets / Fund Balance$592,181$544,746▼ $47,435

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$371,329$340,324$711,653
Equipment$33,021$341,631$374,652
Buildings$16,668$51,125$67,793
Other Land Buildings-$19,950$19,950
Land$500-$500
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseTotal
Diane MathesFinancial ofPT$27,976$27,976

Board Members and Trustees

NameTitle
Jeff SmithPresident
Chad MainDirector
Paul DegeestDirector
Rich DebruinDirector
Shirley Holub-mastersonDirector
Kathy SwankSecretary
Joe CrookhamTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$161,270
Program Service Revenue
$65,250
Investment Income
$5,521
Other Revenue
$65,702
All Other Contributions
$81,270
Change in Net Assets
$-48,730
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$181,801
Other Expenses$149,661
Grants and Similar Amounts Paid$15,011
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$124,466--$124,466
Depreciation Depletion$39,671$145-$39,816
Current Officers, Directors, Trustees, and Key Employees-$27,976-$27,976
Payroll Taxes$18,079$4,280-$22,359
Grants to Domestic Orgs$15,011--$15,011
Insurance-$12,471-$12,471
Occupancy-$11,827-$11,827
All Other Expenses$9,670$562-$10,232
Other Expenses$7,474--$7,474
Pension Plan Contributions$7,000--$7,000
Fees for Services Accounting-$6,841-$6,841
Office Expenses-$2,523-$2,523
Travel$1,016--$1,016
Advertising-$7-$7
Total Functional Expenses$279,841$66,632$0$346,473
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Perpetual Care Cemetery TrustIowa City, IA13Endowment Required$15,011
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contingency for Future Settings$18,826
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Copy of form 990 return given to manager to sign and review.”

Form 990, Page 6, Part VI, Line 15A

“Cemetery manager reviewed annually in fall by independent directors. Manager compensation approved by these directors.”

Form 990, Page 6, Part VI, Line 15B

“Cemetery grounds manager and office employees reviewed annually in fall by independent directors. Grounds manager and office employees compensation determined by these directors.”

Form 990, Page 6, Part VI, Line 19

“Cemetery main office maintains copy of tax return and compiled financial statements which are open to public scrutiny.”

Filing and Contact Details

Filer

Filer Name
Forest Cemetery Association
EIN
42-0257260
Phone
6416722243
Address
634 N 9TH ST, OSKALOOSA, IA 52577

Signing Officer

Name
Jeff Smith
Title
President
Phone
6416722243
Signed
2025-04-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Smith
Formed
1925
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
7
Employees
17
Volunteers
8

Preparer

Firm
Tdt Cpas and Advisors Pc
Address
317 HIGH AVE E, OSKALOOSA, IA 52577-2823
Preparer
Darcee M Ayers CPA
Phone
6416722523
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“The operations of forest cemetary, a non-profit association of lot owners, consist of the sale of monuments, markers and burial lots in mahaska county iowa and the collection of interment fees and the ongoing maintenance of the cemetery.”

Raw XML Appendix385 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt07147
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt08442
IRS990/AccountsReceivableGrp/BOYAmt04150
IRS990/AccountsReceivableGrp/EOYAmt04870
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE OPERATIONS OF FOREST CEMETERY CONSIST OF THE SALE OF MONUMENTS, MARKERS AND BURIAL LOTS IN MAHASKA COUNTY, IOWA, AND THE COLLECTION OF INTERMENT FEES AND THE ONGOING MAINTENANCE OF THE CEMETERY.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt07
IRS990/AdvertisingGrp/TotalAmt07
IRS990/AllOtherContributionsAmt081270
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0562
IRS990/AllOtherExpensesGrp/ProgramServicesAmt09670
IRS990/AllOtherExpensesGrp/TotalAmt010232
IRS990/BooksInCareOfDetail/PersonNm0DIANE MATHES
IRS990/BooksInCareOfDetail/PhoneNum06416722243
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0634 N 9TH ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0OSKALOOSA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd052577
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt030599
IRS990/CashNonInterestBearingGrp/EOYAmt050823
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt027976
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt027976
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt08675
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0161270
IRS990/CYGrantsAndSimilarPaidAmt015011
IRS990/CYInvestmentIncomeAmt05521
IRS990/CYOtherExpensesAmt0149661
IRS990/CYOtherRevenueAmt065702
IRS990/CYProgramServiceRevenueAmt065250
IRS990/CYRevenuesLessExpensesAmt0-48730
IRS990/CYSalariesCompEmpBnftPaidAmt0181801
IRS990/CYTotalExpensesAmt0346473
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0297743
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0145
IRS990/DepreciationDepletionGrp/ProgramServicesAmt039671
IRS990/DepreciationDepletionGrp/TotalAmt039816
IRS990/Desc0THE CEMETERY SELLS MEMORIALS AND BURIAL LOTS AND HAS BEEN RESPONSIBLE FOR PERPETUAL CEMETERY CARE AND MAINTENANCE FOR OVER 80 YEARS. THEY REQUIRE AN ADEQUATE CASH AND INVESTMENT RESERVE FOR FUTURE PERPETUAL CARE INCLUDING LOT AND MONUMENT MAINTENANCE. LOT SALES, LOT CARE AND MEMORIAL SALES ARE AN INTEGRAL PART OF THE CEMETERY OPERATIONS. THE CEMETERY SOLD 21 LOTS DURING THE YEAR.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt017
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt06841
IRS990/FeesForServicesAccountingGrp/TotalAmt06841
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt530.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/PersonNm0JOE CROOKHAM
IRS990/Form990PartVIISectionAGrp/PersonNm1KATHY SWANK
IRS990/Form990PartVIISectionAGrp/PersonNm2SHIRLEY HOLUB-MASTERSON
IRS990/Form990PartVIISectionAGrp/PersonNm3PAUL DEGEEST
IRS990/Form990PartVIISectionAGrp/PersonNm4CHAD MAIN
IRS990/Form990PartVIISectionAGrp/PersonNm5DIANE MATHES
IRS990/Form990PartVIISectionAGrp/PersonNm6JEFF SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm7RICH DEBRUIN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt527976
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5FINANCIAL OF
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01925
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0391
IRS990/GainOrLossGrp/SecuritiesAmt03597
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt080000
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt015011
IRS990/GrantsToDomesticOrgsGrp/TotalAmt015011
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0391
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt040489
IRS990/GrossReceiptsAmt0343310
IRS990/GrossSalesOfInventoryAmt073877
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt012471
IRS990/InsuranceGrp/TotalAmt012471
IRS990/InventoriesForSaleOrUseGrp/BOYAmt049640
IRS990/InventoriesForSaleOrUseGrp/EOYAmt049312
IRS990/InvestmentIncomeGrp/ExclusionAmt01533
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01533
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0753030
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0461333
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0421518
IRS990/LandBldgEquipCostOrOtherBssAmt01174548
IRS990/LegalDomicileStateCd0IA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt036892
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE OPERATIONS OF FOREST CEMETARY, A NON-PROFIT ASSOCIATION OF LOT OWNERS, CONSIST OF THE SALE OF MONUMENTS, MARKERS AND BURIAL LOTS IN MAHASKA COUNTY IOWA AND THE COLLECTION OF INTERMENT FEES AND THE ONGOING MAINTENANCE OF THE CEMETERY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0566208
IRS990/NetAssetsOrFundBalancesEOYAmt0517478
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt03988
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt03988
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt065202
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt065202
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0566208
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0517478
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt011827
IRS990/OccupancyGrp/TotalAmt011827
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02523
IRS990/OfficeExpensesGrp/TotalAmt02523
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0POND DREDGING
IRS990/OtherExpensesGrp/Desc1TREE REMOVAL
IRS990/OtherExpensesGrp/Desc2REPAIRS
IRS990/OtherExpensesGrp/Desc3GAS & OIL
IRS990/OtherExpensesGrp/ProgramServicesAmt032838
IRS990/OtherExpensesGrp/ProgramServicesAmt114500
IRS990/OtherExpensesGrp/ProgramServicesAmt210116
IRS990/OtherExpensesGrp/ProgramServicesAmt37474
IRS990/OtherExpensesGrp/TotalAmt032838
IRS990/OtherExpensesGrp/TotalAmt114500
IRS990/OtherExpensesGrp/TotalAmt210116
IRS990/OtherExpensesGrp/TotalAmt37474
IRS990/OtherLiabilitiesGrp/BOYAmt018826
IRS990/OtherLiabilitiesGrp/EOYAmt018826
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0500
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0500
IRS990/OtherRevenueTotalAmt0500
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0124466
IRS990/OtherSalariesAndWagesGrp/TotalAmt0124466
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04280
IRS990/PayrollTaxesGrp/ProgramServicesAmt018079
IRS990/PayrollTaxesGrp/TotalAmt022359
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07000
IRS990/PensionPlanContributionsGrp/TotalAmt07000
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01360
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01101
IRS990/PrincipalOfficerNm0JEFF SMITH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0INTERMENT FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt065250
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt065250
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0216061
IRS990/PYGrantsAndSimilarPaidAmt010313
IRS990/PYInvestmentIncomeAmt0-2351
IRS990/PYOtherExpensesAmt0144393
IRS990/PYOtherRevenueAmt057631
IRS990/PYProgramServiceRevenueAmt082675
IRS990/PYRevenuesLessExpensesAmt025724
IRS990/PYSalariesCompEmpBnftPaidAmt0173586
IRS990/PYTotalExpensesAmt0328292
IRS990/PYTotalRevenueAmt0354016
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-48730
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt045099
IRS990/SavingsAndTempCashInvstGrp/EOYAmt017122
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
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt016668
IRS990ScheduleD/BuildingsGrp/DepreciationAmt051125
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt067793
IRS990ScheduleD/EquipmentGrp/BookValueAmt033021
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0341631
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0374652
IRS990ScheduleD/LandGrp/BookValueAmt0500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0500
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0371329
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0340324
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0711653
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019950
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt019950
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt018826
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONTINGENCY FOR FUTURE SETTINGS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0421518
IRS990ScheduleD/TotalLiabilityAmt018826
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt015011
IRS990ScheduleI/RecipientTable/IRCSectionDesc013
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0ENDOWMENT REQUIRED
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0PERPETUAL CARE CEMETERY TRUST
IRS990ScheduleI/RecipientTable/RecipientEIN0846447096
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0PO BOX 1700
IRS990ScheduleI/RecipientTable/USAddress/CityNm0IOWA CITY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd0522441700
IRS990ScheduleI/TotalOtherOrgCnt01
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE OPERATIONS OF FOREST CEMETARY, A NON-PROFIT ASSOCIATION OF LOT OWNERS, CONSIST OF THE SALE OF MONUMENTS, MARKERS AND BURIAL LOTS IN MAHASKA COUNTY IOWA AND THE COLLECTION OF INTERMENT FEES AND THE ONGOING MAINTENANCE OF THE CEMETERY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COPY OF FORM 990 RETURN GIVEN TO MANAGER TO SIGN AND REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CEMETERY MANAGER REVIEWED ANNUALLY IN FALL BY INDEPENDENT DIRECTORS. MANAGER COMPENSATION APPROVED BY THESE DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CEMETERY GROUNDS MANAGER AND OFFICE EMPLOYEES REVIEWED ANNUALLY IN FALL BY INDEPENDENT DIRECTORS. GROUNDS MANAGER AND OFFICE EMPLOYEES COMPENSATION DETERMINED BY THESE DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CEMETERY MAIN OFFICE MAINTAINS COPY OF TAX RETURN AND COMPILED FINANCIAL STATEMENTS WHICH ARE OPEN TO PUBLIC SCRUTINY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0592181
IRS990/TotalAssetsEOYAmt0544746
IRS990/TotalAssetsGrp/BOYAmt0592181
IRS990/TotalAssetsGrp/EOYAmt0544746
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0161270
IRS990/TotalEmployeeCnt017
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt066632
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0279841
IRS990/TotalFunctionalExpensesGrp/TotalAmt0346473
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt025973
IRS990/TotalLiabilitiesEOYAmt027268
IRS990/TotalLiabilitiesGrp/BOYAmt025973
IRS990/TotalLiabilitiesGrp/EOYAmt027268
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0566208
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0517478
IRS990/TotalProgramServiceRevenueAmt065250
IRS990/TotalReportableCompFromOrgAmt027976
IRS990/TotalRevenueGrp/ExclusionAmt05521
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0130952
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0297743
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0592181
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0544746
IRS990/TravelGrp/ProgramServicesAmt01016
IRS990/TravelGrp/TotalAmt01016
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0634 N 9TH ST
IRS990/USAddress/CityNm0OSKALOOSA
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd052577
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06416722243
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-25
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FOREST CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0FORE
ReturnHeader/Filer/EIN0420257260
ReturnHeader/Filer/PhoneNum06416722243
ReturnHeader/Filer/USAddress/AddressLine1Txt0634 N 9TH ST
ReturnHeader/Filer/USAddress/CityNm0OSKALOOSA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd052577
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421029744
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TDT CPAS AND ADVISORS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0317 HIGH AVE E
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OSKALOOSA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0525772823
ReturnHeader/PreparerPersonGrp/PhoneNum06416722523
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DARCEE M AYERS CPA
ReturnHeader/ReturnTs02025-05-14T12:16:39-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.