Civic Intelligence

Forest Cemetery Association

990 • Fiscal year 2014 • EIN 42-0257260

Aug 01, 2013 to Jul 31, 2014 • Filed on Jan 28, 2015

Organization ProfileN/A
634 N 9th St52577

(641) 672-2243

Siviq Scores

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

Liabilities / Assets

91st percentile

0.17x

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

2014 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

89th percentile

0.47x

Higher debt load relative to revenue than 89% of similar nonprofits.

2014 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2014

Net Margin

37th percentile

5.7%

Higher net margin than 37% of similar nonprofits.

2014 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

60th percentile

$0

Higher top officer pay than 60% of similar nonprofits.

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

2014 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2014

Asset Growth

84th percentile

7.6%

Faster asset growth than 84% of similar nonprofits.

2014 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

81st percentile

41%

Faster revenue growth than 81% of similar nonprofits.

2014 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2012 to 2014

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$687,780

Up $48,598 (+7.6%) from 2013

Net Assets

Up

$568,176

Up $35,273 (+6.6%) from 2013

Liabilities

Up

$119,604

Up $13,325 (+13%) from 2013

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin37th percentile

Revenue

$252,553

No earlier filing loaded for comparison.

Expenses

Up

$238,039

Up $37,426 (+19%) from 2013

Net Income

$14,514

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth84th percentile

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

$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

2014

Assets$687,780
Liabilities$119,604
Net Assets$568,176
Open 2014 Filing

Operations Trend

Revenue Growth81st percentile

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$252,553
Expenses$238,039
Net Income$14,514
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2013 to Jul 31, 2014
Signed
Jan 28, 2015
Return Version
2013v4.0
Gross Receipts
$268,917
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, 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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$325,948$305,723▼ $20,225
Investments in Publicly Traded Securities$206,337$234,242▲ $27,905
Inventories for Sale or Use$59,106$57,325▼ $1,781
Cash and Non-Interest-Bearing Accounts$4,643$57,286▲ $52,643
Savings and Temporary Cash Investments-$19,048-
Accounts Receivable$41,595$12,424▼ $29,171
Prepaid Expenses and Deferred Charges$1,553$1,732▲ $179
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Total Assets$639,182$687,780▲ $48,598
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$37,938$51,263▲ $13,325
Other Liabilities$36,816$36,816→ $0
Unsecured Notes Loans Payable$31,525$31,525→ $0
Total Liabilities$106,279$119,604▲ $13,325
Net Assets / Fund Balance
Permanently Rstr Net Assets$395,838$395,838→ $0
Unrestricted Net Assets$85,065$120,338▲ $35,273
Temporarily Rstr Net Assets$52,000$52,000→ $0
Total Net Assets Fund Balance$532,903$568,176▲ $35,273
Total Liabilities and Net Assets / Fund Balance$639,182$687,780▲ $48,598

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$224,184$174,287$398,471
Equipment$52,002$207,230$259,232
Buildings$28,946$38,853$67,799
Other Land Buildings$91$19,857$19,948
Land$500-$500

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$395,838-▲ $29,727$25,405$395,838
2012$395,838-▲ $23,264$20,514$395,838
2011$395,838-▲ $12,910$10,653$395,838
2010$395,838-▲ $41,653$39,578$395,838
2009$395,838-▲ $39,276$37,256$395,838
Compensation and Service Providers
Top Officer Pay60th percentile

Board Members and Trustees

NameTitle
Gordon AndersonPresident
Blair VanzettenDirector
Guy VanderlindenDirector
Joe CrookhamDirector
Shirley Holub-mastersonDirector
Kathy SwankSecretary
Steve BrownTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$122,785
Program Service Revenue
$91,776
Investment Income
$8,968
Other Revenue
$29,024
All Other Contributions
$22,785
Change in Net Assets
$14,514
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$124,523
Other Expenses$113,516
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$109,432
Depreciation Depletion---$30,978
Payroll Taxes---$15,091
Insurance---$12,480
Occupancy---$8,939
Other Expenses---$6,179
All Other Expenses---$6,148
Fees for Services Accounting---$5,560
Office Expenses---$1,997
Fees for Service Investment Mgmnt Fees---$1,822
Total Functional Expenses$0$0$0$238,039
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
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Contingency for Future Settings$36,816
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
No
Audit committee
No
Backup withholding compliance
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, Part VI, Line 11B: Form 990 Review Process

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

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“Cemetery manager reviewed annually in fall by 6 independent directors. Manager compensation approved by these directors.”

Form 990, Part VI, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“Cemetery grounds manager and office employees reviewed annually in fall by 6 independent directors. Grounds manager and office employees compensation determined by these directors.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

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

Filing and Contact Details

Filer

EIN
42-0257260
Phone
6416722243

Signing Officer

Name
Gordon Anderson
Title
President
Signed
2015-01-28
Discuss with paid preparer
Yes

Organization Details

Formed
1925
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
7
Employees
9

Preparer

Preparer
Joseph B Ryan CPA
Phone
6416722523
Supplemental Narrative

Additional Explanations

Form 990, Part X, Balance Sheet

“Prior year balance sheet presentation was changed to more accurately reflect the correct presentation.”

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“Earnings from the endowment fund are to be used for the care of the cemetery.”

Raw XML AppendixShowing 400 of 433 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/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt037938
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt051263
IRS990/AccountsReceivableGrp/BOYAmt041595
IRS990/AccountsReceivableGrp/EOYAmt012424
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE OPERATIONS OF FOREST CEMETERY, 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/AdvertisingGrp/TotalAmt00
IRS990/AllAffiliatesIncludedInd0false
IRS990/AllOtherContributionsAmt022785
IRS990/AllOtherExpensesGrp/TotalAmt06148
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0DIANE MATHES
IRS990/BooksInCareOfDetail/PhoneNum06416722243
IRS990/BooksInCareOfDetail/USAddress/AddressLine10634 N 9TH ST
IRS990/BooksInCareOfDetail/USAddress/City0OSKALOOSA
IRS990/BooksInCareOfDetail/USAddress/State0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCode052577
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt04643
IRS990/CashNonInterestBearingGrp/EOYAmt057286
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt016364
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0122785
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt08968
IRS990/CYOtherExpensesAmt0113516
IRS990/CYOtherRevenueAmt029024
IRS990/CYProgramServiceRevenueAmt091776
IRS990/CYRevenuesLessExpensesAmt014514
IRS990/CYSalariesCompEmpBnftPaidAmt0124523
IRS990/CYTotalExpensesAmt0238039
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0252553
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt030978
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 AND CARE AND MEMORIAL SALES ARE AN INTEGRAL PART OF THE CEMETERY OPERATIONS. THE CEMETERY SOLD 35 LOTS AND 1 MONUMENT DURING THE FISCAL YEAR.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt09
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExcessBusinessHoldingsInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt05560
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt01822
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt08.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
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/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0GORDON ANDERSON
IRS990/Form990PartVIISectionAGrp/PersonNm1GUY VANDERLINDEN
IRS990/Form990PartVIISectionAGrp/PersonNm2JOE CROOKHAM
IRS990/Form990PartVIISectionAGrp/PersonNm3KATHY SWANK
IRS990/Form990PartVIISectionAGrp/PersonNm4SHIRLEY HOLUB-MASTERSON
IRS990/Form990PartVIISectionAGrp/PersonNm5STEVE BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm6BLAIR VANZETTEN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990PartVIISectionAGrp/TitleTxt5Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr01925
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt0100000
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0268917
IRS990/GrossSalesOfInventoryAmt045388
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt012480
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt059106
IRS990/InventoriesForSaleOrUseGrp/EOYAmt057325
IRS990/InvestmentIncomeGrp/ExclusionAmt08968
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt08968
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0206337
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0234242
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0440227
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0325948
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0305723
IRS990/LandBldgEquipCostOrOtherBssAmt0745950
IRS990/LegalDomicileStateCd0IA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE OPERATIONS OF FOREST CEMETERY, 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/NetAssetsOrFundBalancesBOYAmt0532903
IRS990/NetAssetsOrFundBalancesEOYAmt0568176
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt029024
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt029024
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt020759
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt08939
IRS990/OfficeExpensesGrp/TotalAmt01997
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc1BAD DEBT
IRS990/OtherExpensesGrp/Desc2GAS AND OIL
IRS990/OtherExpensesGrp/Desc3OTHER
IRS990/OtherExpensesGrp/TotalAmt021568
IRS990/OtherExpensesGrp/TotalAmt19583
IRS990/OtherExpensesGrp/TotalAmt28262
IRS990/OtherExpensesGrp/TotalAmt36179
IRS990/OtherLiabilitiesGrp/BOYAmt036816
IRS990/OtherLiabilitiesGrp/EOYAmt036816
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt0109432
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt015091
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0395838
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0395838
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01553
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01732
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0INTERMENT FEES
IRS990/ProgramServiceRevenueGrp/Desc1MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/Desc2MONUMENT COMMISSIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt075600
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11671
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt214505
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt075600
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11671
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt214505
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt010000
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt023014
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt082224
IRS990/PYOtherRevenueAmt0116942
IRS990/PYRevenuesLessExpensesAmt0-50657
IRS990/PYSalariesCompEmpBnftPaidAmt0118389
IRS990/PYTotalExpensesAmt0200613
IRS990/PYTotalRevenueAmt0149956
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt014514
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt019048
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/BookValueAmt028946
IRS990ScheduleD/BuildingsGrp/DepreciationAmt038853
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt067799
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt04322
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0395838
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0395838
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt029727
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt025405
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt02750
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0395838
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0395838
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt023264
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt020514
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt02257
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0395838
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0395838
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt012910
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt010653
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt02075
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0395838
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0395838
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt041653
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt039578
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt02020
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0395838
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0395838
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt039276
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt037256
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt052002
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0207230
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0259232
IRS990ScheduleD/LandGrp/BookValueAmt0500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0500
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0224184
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0174287
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0398471
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt091
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019857
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt019948
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt036816
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONTINGENCY FOR FUTURE SETTINGS
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Earnings from the endowment fund are to be used for the care of the cemetery.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0305723
IRS990ScheduleD/TotalLiabilityAmt036816
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0COPY OF FORM 990 RETURN GIVEN TO MANAGER TO SIGN AND REVIEW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CEMETERY MANAGER REVIEWED ANNUALLY IN FALL BY 6 INDEPENDENT DIRECTORS. MANAGER COMPENSATION APPROVED BY THESE DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CEMETERY GROUNDS MANAGER AND OFFICE EMPLOYEES REVIEWED ANNUALLY IN FALL BY 6 INDEPENDENT DIRECTORS. GROUNDS MANAGER AND OFFICE EMPLOYEES COMPENSATION DETERMINED BY THESE DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CEMETERY MAIN OFFICE MAINTAINS COPY OF TAX RETURN AND COMPILED FINANCIAL STATEMENTS WHICH ARE OPEN TO PUBLIC SCRUTINY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Prior year balance sheet presentation was changed to more accurately reflect the correct presentation.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART X, BALANCE SHEET
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt052000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt052000
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0639182
IRS990/TotalAssetsEOYAmt0687780
IRS990/TotalAssetsGrp/BOYAmt0639182
IRS990/TotalAssetsGrp/EOYAmt0687780
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0122785
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0238039
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0106279
IRS990/TotalLiabilitiesEOYAmt0119604
IRS990/TotalLiabilitiesGrp/BOYAmt0106279
IRS990/TotalLiabilitiesGrp/EOYAmt0119604
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0532903
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0568176
IRS990/TotalProgramServiceRevenueAmt091776
IRS990/TotalRevenueGrp/ExclusionAmt08968
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0120800
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0252553
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0639182
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0687780
IRS990/TransactionWithControlEntInd0false
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt085065

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$687,780
Liabilities
$119,604
Net assets
$568,176
Revenue
$252,553
Expenses
$238,039
Net income
$14,514
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