Civic Intelligence

Winterset Cemetery Improvement Assoc

EIN 42-0740699 • 501(c)13 • Winterset, IA

Pub. 78 Eligible

Profile

CEMETERY

PO Box 44Winterset, IA 50273

n/A

Siviq Scores

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

Liabilities / Assets

90th percentile

0.07x

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

501(c)13 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

91st percentile

0.16x

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

501(c)13 • <$500k nonprofits • Source year 2025

Net Margin

54th percentile

16%

Higher net margin than 54% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2025

Top Officer Pay

90th percentile

$5,000

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

501(c)13 • <$500k nonprofits • Source year 2025

Asset Growth

69th percentile

4.6%

Faster asset growth than 69% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

66th percentile

23%

Faster revenue growth than 66% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$325,585

Up $14,386 (+4.6%) from 2024

Liabilities

Down

$24,181

Down $9,239 (-28%) from 2024

Net Assets

Up

$301,404

Up $23,625 (+8.5%) from 2024

Operations
Liabilities / Revenue91st percentileNet Margin54th percentile

Revenue

Up

$148,562

Up $28,160 (+23%) from 2024

Expenses

Up

$124,937

Up $21,489 (+21%) from 2024

Net Income

Up

$23,625

Up $6,671 (+39%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth69th percentile

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

$400K$300K$200K$100K$0Assets 2023: $305,869Liabilities 2023: $45,044Net Assets 2023: $260,8252023Assets 2024: $311,199Liabilities 2024: $33,420Net Assets 2024: $277,7792024Assets 2025: $325,585Liabilities 2025: $24,181Net Assets 2025: $301,4042025

Highlighted filing

2025

Assets$325,585
Liabilities$24,181
Net Assets$301,404
Open 2025 Filing

Operations Trend

Revenue Growth66th percentile

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

$200K$150K$100K$50K$0Revenue 2023: $161,528Expenses 2023: $118,502Net Income 2023: $43,0262023Revenue 2024: $120,402Expenses 2024: $103,448Net Income 2024: $16,9542024Revenue 2025: $148,562Expenses 2025: $124,937Net Income 2025: $23,6252025

Highlighted filing

2025

Revenue$148,562
Expenses$124,937
Net Income$23,625
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$325,585
Liabilities
$24,181
Net assets
$301,404
Revenue
$148,562
Expenses
$124,937
Net income
$23,625
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.26$0.24$3.01$1.49$1.25$0.24
2024Detailed filing. Detailed filing data is available for this year.$3.11$0.33$2.78$1.20$1.03$0.17
2023Detailed filing. Detailed filing data is available for this year.$3.06$0.45$2.61$1.62$1.19$0.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 11, 2026
Return Version
2025v4.0
Gross Receipts
$148,562
Mission and Program Overview

Mission

CEMETERY

Program Services

DescriptionGrantsExpenses
MAINTAIN AND IMPROVE THE WINTERSET CEMETERY-$124,937
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DEBRA L PERKINSSecretaryPT$5,000-$5,000
JEFFERY T JOHNSTONPresident-$0--
S JAMES SMITHVice President-$0--
RACHEL LAWSONDirector-$0--
TOM FRANKDirector-$0--
Filing and Contact Details

Filer

Filer Name
Winterset Cemetery Improvement
EIN
42-0740699
In Care Of
% JEFFERY T JOHNSTON
Phone
5154944583
Address
PO BOX 44, WINTERSET, IA 50273

Signing Officer

Name
Jeffery T Johnston
Title
President
Phone
5154944583
Signed
2026-03-11
Discuss with paid preparer
Yes

Preparer

Firm
Rrm CPA Pllc
Address
12333 STRATFORD DRIVE, Clive, IA 50325
Preparer
Max Miller
Phone
5159788860
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description AmountMARKET VALUE ADJUSTMENT 8,528”

Description of other expenses Part I line 16

“Description AmountADVERTISING 56CEMETERY SUPPLIES AND EXP 10,286TELEPHONE 952INSURANCE 6,899PR TAX 10,651OFFICE EXP 618CONTRACT LABOR 3,550”

Description of other assets Part II line 24

“Category Beginning of Year End of YearA/R 32,210 21,710EQUIPMENT 63,624 63,624”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearCURRENT LIABILITIES 33,420 24,181”

Raw XML Appendix129 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0DEBRA L PERKINS
IRS990EZ/BooksInCareOfDetail/PhoneNum05154944583
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 44
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WINTERSET
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd050273
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0215365
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0240251
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt02850
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt023625
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt030
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0311199
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0325585
IRS990EZ/GainOrLossFromSaleOfAssetsAmt05640
IRS990EZ/GrossReceiptsAmt0148562
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt05153
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0277779
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0301404
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0277779
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0301404
IRS990EZ/OccupancyRentUtltsAndMaintAmt014078
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt15000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JEFFERY T JOHNSTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DEBRA L PERKINS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2S JAMES SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RACHEL LAWSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4TOM FRANK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt095834
IRS990EZ/OtherAssetsTotalDetail/EOYAmt085334
IRS990EZ/OtherExpensesTotalAmt033012
IRS990EZ/OtherRevenueTotalAmt08528
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0CEMETERY
IRS990EZ/PrintingPublicationsPostageAmt0151
IRS990EZ/ProgramServiceRevenueAmt0126391
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MAINTAIN AND IMPROVE THE WINTERSET CEMETERY
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0124937
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt077666
IRS990EZ/SaleOfAssetsGrossAmt05640
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt033420
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt024181
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0124937
IRS990EZ/TotalProgramServiceExpensesAmt0124937
IRS990EZ/TotalRevenueAmt0148562
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountMARKET VALUE ADJUSTMENT 8,528
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountADVERTISING 56CEMETERY SUPPLIES AND EXP 10,286TELEPHONE 952INSURANCE 6,899PR TAX 10,651OFFICE EXP 618CONTRACT LABOR 3,550
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearA/R 32,210 21,710EQUIPMENT 63,624 63,624
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Category Beginning of Year End of YearCURRENT LIABILITIES 33,420 24,181
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFFERY T JOHNSTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05154944583
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WINTERSET CEMETERY IMPROVEMENT
ReturnHeader/Filer/BusinessNameControlTxt0WINT
ReturnHeader/Filer/EIN0420740699
ReturnHeader/Filer/InCareOfNm0% JEFFERY T JOHNSTON
ReturnHeader/Filer/PhoneNum05154944583
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 44
ReturnHeader/Filer/USAddress/CityNm0WINTERSET
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050273
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0861766146
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RRM CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt012333 STRATFORD DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Clive
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050325
ReturnHeader/PreparerPersonGrp/PhoneNum05159788860
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MAX MILLER
ReturnHeader/ReturnTs02026-03-24T12:17:26-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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