Civic Intelligence

Forest Cemetery Association

990 • Fiscal year 2017 • EIN 42-0257260

Aug 01, 2016 to Jul 31, 2017 • Filed on Nov 30, 2017

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

91st percentile

0.13x

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

2017 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2017

Liabilities / Revenue

89th percentile

0.36x

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

2017 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2017

Net Margin

35th percentile

2.4%

Higher net margin than 35% of similar nonprofits.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

88th percentile

$19,710

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2017

Asset Growth

56th percentile

3.8%

Faster asset growth than 56% of similar nonprofits.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Revenue Growth

27th percentile

-11%

Faster revenue growth than 27% of similar nonprofits.

2017 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets91st percentile

Assets

Up

$723,471

Up $26,743 (+3.8%) from 2016

Net Assets

Up

$631,172

Up $35,126 (+5.9%) from 2016

Liabilities

Down

$92,299

Down $8,383 (-8.3%) from 2016

Revenue And Expenses
Liabilities / Revenue89th percentileNet Margin35th percentile

Revenue

Down

$255,875

Down $30,046 (-11%) from 2016

Expenses

Down

$249,668

Down $3,250 (-1.3%) from 2016

Net Income

Down

$6,207

Down $26,796 (-81%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth56th 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

2017

Assets$723,471
Liabilities$92,299
Net Assets$631,172
Open 2017 Filing

Operations Trend

Revenue Growth27th 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

2017

Revenue$255,875
Expenses$249,668
Net Income$6,207
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2016 to Jul 31, 2017
Signed
Nov 30, 2017
Return Version
2016v3.0
Gross Receipts
$260,240
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
Investments in Publicly Traded Securities$266,724$318,385▲ $51,661
Land, Buildings, and Equipment, Net$253,683$228,891▼ $24,792
Cash and Non-Interest-Bearing Accounts$91,256$87,793▼ $3,463
Inventories for Sale or Use$55,576$55,270▼ $306
Savings and Temporary Cash Investments$15,894$15,910▲ $16
Accounts Receivable$11,927$4,997▼ $6,930
Prepaid Expenses and Deferred Charges$1,668$1,727▲ $59
Total Assets$696,728$723,471▲ $26,743
Other Assets Total-$10,498-
Liabilities
Accounts Payable and Accrued Expenses$57,341$48,958▼ $8,383
Other Liabilities$36,816$36,816→ $0
Unsecured Notes Loans Payable$6,525$6,525→ $0
Total Liabilities$100,682$92,299▼ $8,383
Net Assets / Fund Balance
Permanently Rstr Net Assets$400,142$432,597▲ $32,455
Unrestricted Net Assets$143,904$146,575▲ $2,671
Temporarily Rstr Net Assets$52,000$52,000→ $0
Total Net Assets Fund Balance$596,046$631,172▲ $35,126
Total Liabilities and Net Assets / Fund Balance$696,728$723,471▲ $26,743

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$179,806$218,663$398,469
Equipment$23,632$232,425$256,057
Buildings$24,953$42,840$67,793
Other Land Buildings-$19,950$19,950
Land$500-$500

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$392,211$36,759▲ $39,400$28,872$432,597
2015$395,838-▲ $2,608-$392,211
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
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Diane MathesFinancial ofPT$19,710$19,710

Board Members and Trustees

NameTitle
Jeff SmithPresident
Blair VanzettenDirector
Chad MainDirector
Shirley Holub-mastersonDirector
Gordon AndersonAdvisor
Kathy SwankSecretary
Joe CrookhamTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$105,645
Program Service Revenue
$80,705
Investment Income
$10,533
Other Revenue
$58,992
All Other Contributions
$5,645
Change in Net Assets
$6,207
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$161,547
Other Expenses$88,121
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$115,411--$115,411
Depreciation Depletion$24,794--$24,794
Current Officers, Directors, Trustees, and Key Employees$23,625--$23,625
Payroll Taxes$21,011--$21,011
Insurance$13,888--$13,888
Occupancy$7,474--$7,474
Fees for Services Accounting$5,855--$5,855
Travel$4,381--$4,381
Fees for Service Investment Mgmnt Fees$3,910--$3,910
All Other Expenses$2,894--$2,894
Other Expenses$2,506--$2,506
Pension Plan Contributions$1,500--$1,500
Office Expenses$452--$452
Advertising$363--$363
Fees for Services Other$64--$64
Total Functional Expenses$249,668$0$0$249,668
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$36,816
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
2017-11-30
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
10

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

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.”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

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

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PayrollTaxesGrp/ProgramServicesAmt021011
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IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01500
IRS990/PensionPlanContributionsGrp/TotalAmt01500
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0400142
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IRS990/PrincipalOfficerNm0JEFF SMITH
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IRS990/ProgramServiceRevenueGrp/Desc0INTERMENT FEES
IRS990/ProgramServiceRevenueGrp/Desc1MONUMENT COMMISSIONS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt18605
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IRS990/PYContributionsGrantsAmt0129304
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IRS990/PYRevenuesLessExpensesAmt033003
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IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt06207
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0250
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt015894
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
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IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BuildingsGrp/BookValueAmt024953
IRS990ScheduleD/BuildingsGrp/DepreciationAmt042840
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt067793
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt06901
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0392211
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt036759
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0432597
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt039400
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt028872
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt06235
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0395838
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0392211
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02608
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt06026
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0395838
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0395838
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt013253
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt07227
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt04322
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0395838
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0395838
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt029727
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt025405
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt02750
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt023264
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt020514
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt023632
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0232425
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0256057
IRS990ScheduleD/LandGrp/BookValueAmt0500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0500
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0179806
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0218663
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0398469
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt019950
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt019950
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt036816
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONTINGENCY FOR FUTURE SETTINGS
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0EARNINGS FROM THE ENDOWMENT FUND ARE TO BE USED FOR THE CARE OF THE CEMETERY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0228891
IRS990ScheduleD/TotalLiabilityAmt036816
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
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TerminateOperationsInd0false
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IRS990/TotalFunctionalExpensesGrp/TotalAmt0249668
IRS990/TotalGrossUBIAmt00
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IRS990/TotalProgramServiceRevenueAmt080705
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0723471
IRS990/TravelGrp/ProgramServicesAmt04381
IRS990/TravelGrp/TotalAmt04381
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0143904
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0146575
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt06525
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt06525
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0634 N 9TH ST
IRS990/USAddress/CityNm0OSKALOOSA
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd052577
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02018-03-14 21:41:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$723,471
Liabilities
$92,299
Net assets
$631,172
Revenue
$255,875
Expenses
$249,668
Net income
$6,207
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