Civic Intelligence

Forest Cemetery Association

990 • Fiscal year 2019 • EIN 42-0257260

Aug 01, 2018 to Jul 31, 2019 • Filed on May 22, 2020

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

81st percentile

0.05x

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

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

74th percentile

0.09x

Higher debt load relative to revenue than 74% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Net Margin

80th percentile

51%

Higher net margin than 80% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

80th percentile

$24,290

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 4.3% of source-year revenue.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Asset Growth

98th percentile

33%

Faster asset growth than 98% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

84th percentile

46%

Faster revenue growth than 84% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets81st percentile

Assets

Up

$1,157,351

Up $289,458 (+33%) from 2018

Net Assets

Up

$1,104,941

Up $322,549 (+41%) from 2018

Liabilities

Down

$52,410

Down $33,091 (-39%) from 2018

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin80th percentile

Revenue

Up

$564,003

Up $176,455 (+46%) from 2018

Expenses

Up

$274,478

Up $20,128 (+7.9%) from 2018

Net Income

Up

$289,525

Up $156,327 (+117%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth98th 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

2019

Assets$1,157,351
Liabilities$52,410
Net Assets$1,104,941
Open 2019 Filing

Operations Trend

Revenue Growth84th 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

2019

Revenue$564,003
Expenses$274,478
Net Income$289,525
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
May 22, 2020
Return Version
2018v3.2
Gross Receipts
$571,629
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$355,558$652,276▲ $296,718
Land, Buildings, and Equipment, Net$335,429$316,186▼ $19,243
Cash and Non-Interest-Bearing Accounts$105,895$116,850▲ $10,955
Inventories for Sale or Use$52,398$52,180▼ $218
Savings and Temporary Cash Investments$15,926$15,146▼ $780
Accounts Receivable$1,077$2,785▲ $1,708
Prepaid Expenses and Deferred Charges$1,610$1,928▲ $318
Total Assets$867,893$1,157,351▲ $289,458
Liabilities
Other Liabilities$36,816$36,816→ $0
Accounts Payable and Accrued Expenses$42,160$9,069▼ $33,091
Unsecured Notes Loans Payable$6,525$6,525→ $0
Total Liabilities$85,501$52,410▼ $33,091
Net Assets / Fund Balance
Permanently Rstr Net Assets$442,430$602,072▲ $159,642
Unrestricted Net Assets$287,962$450,869▲ $162,907
Temporarily Rstr Net Assets$52,000$52,000→ $0
Total Net Assets Fund Balance$782,392$1,104,941▲ $322,549
Total Liabilities and Net Assets / Fund Balance$867,893$1,157,351▲ $289,458

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$205,254$241,482$446,736
Equipment$88,066$259,613$347,679
Buildings$22,366$45,427$67,793
Other Land Buildings-$19,950$19,950
Land$500-$500

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$442,430$121,690▲ $31,107-$587,344
2017$432,597$9,833▲ $32,341$23,598$442,430
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
Compensation and Service Providers
Top Officer Pay80th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Diane MathesFinancial ofPT$24,290$24,290

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
$385,501
Program Service Revenue
$95,942
Investment Income
$32,436
Other Revenue
$50,124
All Other Contributions
$285,501
Change in Net Assets
$289,525
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$172,130
Other Expenses$102,348
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$124,060
Depreciation Depletion---$27,358
Comp Disqual Persons---$25,092
Payroll Taxes---$21,478
Insurance---$15,330
Occupancy---$10,515
Fees for Service Investment Mgmnt Fees---$7,788
Fees for Services Accounting---$7,071
All Other Expenses---$2,920
Other Expenses---$2,875
Office Expenses---$1,744
Pension Plan Contributions---$1,500
Travel---$1,444
Advertising---$132
Total Functional Expenses$0$0$0$274,478
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
2020-05-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Smith
Formed
1925
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
6
Employees
11

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.”

Form 990, Part XI, Line 9

“Book / tax depreciation difference 27,358 -27,358”

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.”

Raw XML AppendixShowing 400 of 407 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/BOYAmt042160
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt09069
IRS990/AccountsReceivableGrp/BOYAmt01077
IRS990/AccountsReceivableGrp/EOYAmt02785
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/TotalAmt0132
IRS990/AllOtherContributionsAmt0285501
IRS990/AllOtherExpensesGrp/TotalAmt02920
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/BOYAmt0105895
IRS990/CashNonInterestBearingGrp/EOYAmt0116850
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompDisqualPersonsGrp/TotalAmt025092
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt07626
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0385501
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt032436
IRS990/CYOtherExpensesAmt0102348
IRS990/CYOtherRevenueAmt050124
IRS990/CYProgramServiceRevenueAmt095942
IRS990/CYRevenuesLessExpensesAmt0289525
IRS990/CYSalariesCompEmpBnftPaidAmt0172130
IRS990/CYTotalExpensesAmt0274478
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0564003
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt027358
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 25 LOTS DURING THE YEAR.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt011
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt07071
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt07788
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/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt730.00
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/PersonNm0GORDON ANDERSON
IRS990/Form990PartVIISectionAGrp/PersonNm1JOE CROOKHAM
IRS990/Form990PartVIISectionAGrp/PersonNm2KATHY SWANK
IRS990/Form990PartVIISectionAGrp/PersonNm3SHIRLEY HOLUB-MASTERSON
IRS990/Form990PartVIISectionAGrp/PersonNm4BLAIR VANZETTEN
IRS990/Form990PartVIISectionAGrp/PersonNm5CHAD MAIN
IRS990/Form990PartVIISectionAGrp/PersonNm6JEFF SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm7DIANE MATHES
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt724290
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/TitleTxt0ADVISOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7FINANCIAL OF
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01925
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt0100000
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0571629
IRS990/GrossSalesOfInventoryAmt052052
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/TotalAmt015330
IRS990/InventoriesForSaleOrUseGrp/BOYAmt052398
IRS990/InventoriesForSaleOrUseGrp/EOYAmt052180
IRS990/InvestmentIncomeGrp/ExclusionAmt032436
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt032436
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0355558
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0652276
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0566472
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0335429
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0316186
IRS990/LandBldgEquipCostOrOtherBssAmt0882658
IRS990/LegalDomicileStateCd0IA
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/NetAssetsOrFundBalancesBOYAmt0782392
IRS990/NetAssetsOrFundBalancesEOYAmt01104941
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt044426
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt044426
IRS990/NetUnrlzdGainsLossesInvstAmt0-1163
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt010515
IRS990/OfficeExpensesGrp/TotalAmt01744
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc1GAS & OIL
IRS990/OtherExpensesGrp/Desc2TOOLS & SMALL EQUIPMENT
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/TotalAmt015265
IRS990/OtherExpensesGrp/TotalAmt16974
IRS990/OtherExpensesGrp/TotalAmt22932
IRS990/OtherExpensesGrp/TotalAmt32875
IRS990/OtherLiabilitiesGrp/BOYAmt036816
IRS990/OtherLiabilitiesGrp/EOYAmt036816
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc1GAS TAX REFUND
IRS990/OtherRevenueMiscGrp/Desc2REFINISHING
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05171
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1277
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2250
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05171
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1277
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2250
IRS990/OtherRevenueTotalAmt05698
IRS990/OtherSalariesAndWagesGrp/TotalAmt0124060
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt021478
IRS990/PensionPlanContributionsGrp/TotalAmt01500
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0442430
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0602072
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01610
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01928
IRS990/PrincipalOfficerNm0JEFF SMITH
IRS990/PriorPeriodAdjustmentsAmt034187
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0INTERMENT FEES
IRS990/ProgramServiceRevenueGrp/Desc1MONUMENT COMMISSIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt091325
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14617
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt091325
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14617
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0224717
IRS990/PYInvestmentIncomeAmt014447
IRS990/PYOtherExpensesAmt092955
IRS990/PYOtherRevenueAmt049481
IRS990/PYProgramServiceRevenueAmt098903
IRS990/PYRevenuesLessExpensesAmt0133198
IRS990/PYSalariesCompEmpBnftPaidAmt0161395
IRS990/PYTotalExpensesAmt0254350
IRS990/PYTotalRevenueAmt0387548
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0289525
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt015926
IRS990/SavingsAndTempCashInvstGrp/EOYAmt015146
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/BookValueAmt022366
IRS990ScheduleD/BuildingsGrp/DepreciationAmt045427
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt067793
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt07883
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0442430
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0121690
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0587344
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt031107
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt08743
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0432597
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt09833
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0442430
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt032341
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt023598
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt06901
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0392211
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt036759
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0432597
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt039400
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt028872
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt06235
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0395838
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0392211
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02608
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt06026
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0395838
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0395838
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt013253
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt07227
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt088066
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0259613
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0347679
IRS990ScheduleD/LandGrp/BookValueAmt0500
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0500
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0205254
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0241482
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0446736
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/TotalBookValueLandBuildingsAmt0316186
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/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE 27,358 -27,358
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt052000
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt052000
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0867893
IRS990/TotalAssetsEOYAmt01157351
IRS990/TotalAssetsGrp/BOYAmt0867893
IRS990/TotalAssetsGrp/EOYAmt01157351
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0385501
IRS990/TotalEmployeeCnt011
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0274478
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt085501
IRS990/TotalLiabilitiesEOYAmt052410
IRS990/TotalLiabilitiesGrp/BOYAmt085501
IRS990/TotalLiabilitiesGrp/EOYAmt052410
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0782392
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01104941
IRS990/TotalProgramServiceRevenueAmt095942
IRS990/TotalReportableCompFromOrgAmt024290
IRS990/TotalRevenueGrp/ExclusionAmt032436
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0146066
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0564003
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0867893
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01157351
IRS990/TravelGrp/TotalAmt01444
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0287962
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0450869
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/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-09-10 13:11:23Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06416722243
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-05-22
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0A18C3C6E0923EC8F99614CEF414C352CCE151601
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0FFD27A1B16A3235C07050019C48F6E645FB1A80B
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt052.37.240.203
ReturnHeader/FilingSecurityInformation/IPDt02020-06-02
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CD
ReturnHeader/FilingSecurityInformation/IPTm018:37:01
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

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,157,351
Liabilities
$52,410
Net assets
$1,104,941
Revenue
$564,003
Expenses
$274,478
Net income
$289,525
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