Civic Intelligence

Forest Cemetery Association

990 • Fiscal year 2015 • EIN 42-0257260

Aug 01, 2014 to Jul 31, 2015 • Filed on Jan 07, 2016

Organization ProfileN/A
634 N 9th StOskaloosa, IA 52577

(641) 672-2243

Siviq Scores

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

Liabilities / Assets

90th percentile

0.17x

Higher debt load relative to assets than 90% of similar nonprofits.

2015 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

89th percentile

0.45x

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

2015 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2015

Net Margin

38th percentile

0.5%

Higher net margin than 38% of similar nonprofits.

2015 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

59th percentile

$0

Higher top officer pay than 59% of similar nonprofits.

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

2015 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2015

Asset Growth

46th percentile

-0.3%

Faster asset growth than 46% of similar nonprofits.

2015 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

53rd percentile

1.0%

Faster revenue growth than 53% of similar nonprofits.

2015 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$685,874

Down $1,906 (-0.3%) from 2014

Net Assets

Up

$570,845

Up $2,669 (+0.5%) from 2014

Liabilities

Down

$115,029

Down $4,575 (-3.8%) from 2014

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin38th percentile

Revenue

Up

$255,056

Up $2,503 (+1.0%) from 2014

Expenses

Up

$253,763

Up $15,724 (+6.6%) from 2014

Net Income

Down

$1,293

Down $13,221 (-91%) from 2014

Historical Trend

Balance Sheet Trend

Asset Growth46th 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

2015

Assets$685,874
Liabilities$115,029
Net Assets$570,845
Open 2015 Filing

Operations Trend

Revenue Growth53rd 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

2015

Revenue$255,056
Expenses$253,763
Net Income$1,293
Open 2015 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2014 to Jul 31, 2015
Signed
Jan 7, 2016
Return Version
2014v6.0
Gross Receipts
$268,425
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$305,723$281,123▼ $24,600
Investments in Publicly Traded Securities$234,242$256,048▲ $21,806
Cash and Non-Interest-Bearing Accounts$57,286$64,574▲ $7,288
Inventories for Sale or Use$57,325$57,159▼ $166
Loans From Officers Directors$25,000$25,000→ $0
Savings and Temporary Cash Investments$19,048$15,879▼ $3,169
Accounts Receivable$12,424$9,394▼ $3,030
Prepaid Expenses and Deferred Charges$1,732$1,697▼ $35
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$687,780$685,874▼ $1,906
Other Assets Total-$0-
Liabilities
Accounts Payable and Accrued Expenses$51,263$46,688▼ $4,575
Other Liabilities$36,816$36,816→ $0
Unsecured Notes Loans Payable$6,525$6,525→ $0
Total Liabilities$119,604$115,029▼ $4,575
Net Assets / Fund Balance
Permanently Rstr Net Assets$395,838$395,838→ $0
Unrestricted Net Assets$120,338$123,007▲ $2,669
Temporarily Rstr Net Assets$52,000$52,000→ $0
Total Net Assets Fund Balance$568,176$570,845▲ $2,669
Total Liabilities and Net Assets / Fund Balance$687,780$685,874▼ $1,906

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$208,593$189,878$398,471
Equipment$44,423$211,627$256,050
Buildings$27,607$40,192$67,799
Other Land Buildings-$19,948$19,948
Land$500-$500

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$395,838-▲ $13,253$7,227$395,838
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
Compensation and Service Providers
Top Officer Pay59th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$100,750
Program Service Revenue
$82,789
Investment Income
$9,238
Other Revenue
$62,279
All Other Contributions
$750
Change in Net Assets
$1,293
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$162,509
Other Expenses$91,254
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$140,006
Depreciation Depletion---$28,701
Payroll Taxes---$21,753
Insurance---$13,759
Occupancy---$7,889
Fees for Services Accounting---$6,002
Fees for Service Investment Mgmnt Fees---$3,126
Other Expenses---$2,864
Office Expenses---$2,821
All Other Expenses---$1,194
Pension Plan Contributions---$750
Total Functional Expenses$0$0$0$253,763
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
Loans from Officers, Directors, Trustees, and Key Employees$25,000$25,000→ $0
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

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

Signing Officer

Name
Gordon Anderson
Title
President
Signed
2016-01-07
Discuss with paid preparer
Yes

Organization Details

Formed
1925
Legal Domicile
Ia
Voting Board Members
6
Independent Board Members
5
Employees
11

Preparer

Firm
TD&T CPAs and Advisors PC
Address
317 HIGH AVE E, OSKALOOSA, IA 52577-2823
Preparer
Joseph B Ryan CPA
Phone
6416722523
Supplemental Narrative

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 440 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/BOYAmt051263
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt046688
IRS990/AccountsReceivableGrp/BOYAmt012424
IRS990/AccountsReceivableGrp/EOYAmt09394
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/AllOtherContributionsAmt0750
IRS990/AllOtherExpensesGrp/TotalAmt01194
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
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/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt057286
IRS990/CashNonInterestBearingGrp/EOYAmt064574
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/CostOfGoodsSoldAmt09630
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0100750
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt09238
IRS990/CYOtherExpensesAmt091254
IRS990/CYOtherRevenueAmt062279
IRS990/CYProgramServiceRevenueAmt082789
IRS990/CYRevenuesLessExpensesAmt01293
IRS990/CYSalariesCompEmpBnftPaidAmt0162509
IRS990/CYTotalExpensesAmt0253763
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0255056
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt028701
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 37 LOTS DURING THE FISCAL YEAR.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt011
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt06002
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt03126
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/AverageHoursPerWeekRt08.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
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/PersonNm0GORDON ANDERSON
IRS990/Form990PartVIISectionAGrp/PersonNm1JOE CROOKHAM
IRS990/Form990PartVIISectionAGrp/PersonNm2KATHY SWANK
IRS990/Form990PartVIISectionAGrp/PersonNm3SHIRLEY HOLUB-MASTERSON
IRS990/Form990PartVIISectionAGrp/PersonNm4STEVE BROWN
IRS990/Form990PartVIISectionAGrp/PersonNm5BLAIR VANZETTEN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/Form990TFiledInd0false
IRS990/FormationYr01925
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0-2639
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt0100000
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt01100
IRS990/GrossReceiptsAmt0268425
IRS990/GrossSalesOfInventoryAmt071909
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt013759
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt057325
IRS990/InventoriesForSaleOrUseGrp/EOYAmt057159
IRS990/InvestmentIncomeGrp/ExclusionAmt011877
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt011877
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0234242
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0256048
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0461645
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0305723
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0281123
IRS990/LandBldgEquipCostOrOtherBssAmt0742768
IRS990/LegalDomicileStateCd0IA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt03739
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0true
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt025000
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt025000
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/NetAssetsOrFundBalancesBOYAmt0568176
IRS990/NetAssetsOrFundBalancesEOYAmt0570845
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-2639
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-2639
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt062279
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt062279
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt01376
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt07889
IRS990/OfficeExpensesGrp/TotalAmt02821
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/Desc1GAS AND OIL
IRS990/OtherExpensesGrp/Desc2OTHER
IRS990/OtherExpensesGrp/Desc3TRUCK EXPENSE
IRS990/OtherExpensesGrp/TotalAmt012874
IRS990/OtherExpensesGrp/TotalAmt17126
IRS990/OtherExpensesGrp/TotalAmt24898
IRS990/OtherExpensesGrp/TotalAmt32864
IRS990/OtherLiabilitiesGrp/BOYAmt036816
IRS990/OtherLiabilitiesGrp/EOYAmt036816
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt0140006
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt021753
IRS990/PensionPlanContributionsGrp/TotalAmt0750
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0395838
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0395838
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01732
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01697
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0INTERMENT FEES
IRS990/ProgramServiceRevenueGrp/Desc1MISCELLANEOUS
IRS990/ProgramServiceRevenueGrp/Desc2MONUMENT COMMISSIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt066250
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16494
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt210045
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt066250
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16494
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt210045
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0122785
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt08968
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0113516
IRS990/PYOtherRevenueAmt029024
IRS990/PYProgramServiceRevenueAmt091776
IRS990/PYRevenuesLessExpensesAmt014514
IRS990/PYSalariesCompEmpBnftPaidAmt0124523
IRS990/PYTotalExpensesAmt0238039
IRS990/PYTotalRevenueAmt0252553
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt01293
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt019048
IRS990/SavingsAndTempCashInvstGrp/EOYAmt015879
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/BookValueAmt027607
IRS990ScheduleD/BuildingsGrp/DepreciationAmt040192
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt067799
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt06026
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0395838
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0395838
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt013253
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt07227
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt04322
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0395838
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0395838
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt029727
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt025405
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt02750
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0395838
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0395838
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt023264
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt020514
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt02257
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0395838
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0395838
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt012910
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt010653
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt02075
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0395838
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0395838
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt041653
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt039578
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt044423
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0211627
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0256050
IRS990ScheduleD/LandGrp/BookValueAmt0500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0500
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0208593
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0189878
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0398471
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019948
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/TotalBookValueLandBuildingsAmt0281123
IRS990ScheduleD/TotalLiabilityAmt036816
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt025000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATIN
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt025000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0MUSCO LIGHTING
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0OFFICER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt025000
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/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
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/TotalAssetsBOYAmt0687780
IRS990/TotalAssetsEOYAmt0685874
IRS990/TotalAssetsGrp/BOYAmt0687780
IRS990/TotalAssetsGrp/EOYAmt0685874
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0100750
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0253763
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0119604
IRS990/TotalLiabilitiesEOYAmt0115029
IRS990/TotalLiabilitiesGrp/BOYAmt0119604
IRS990/TotalLiabilitiesGrp/EOYAmt0115029
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0568176
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0570845
IRS990/TotalProgramServiceRevenueAmt082789
IRS990/TotalRevenueGrp/ExclusionAmt09238
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0145068
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0255056
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0687780

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$685,874
Liabilities
$115,029
Net assets
$570,845
Revenue
$255,056
Expenses
$253,763
Net income
$1,293
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