Civic Intelligence

Winterset Cemetery Improvement Assoc

990EZ • Fiscal year 2023 • EIN 42-0740699

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 12, 2024

Organization ProfileN/A
PO Box 230Winterset, IA 50273

(515) 462-3731

Siviq Scores

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

Liabilities / Assets

92nd percentile

0.15x

Higher debt load relative to assets than 92% of similar nonprofits.

2023 filings • 501(c)13 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

92nd percentile

0.28x

Higher debt load relative to revenue than 92% of similar nonprofits.

2023 filings • 501(c)13 • <$500k nonprofits • Source year 2023

Net Margin

65th percentile

27%

Higher net margin than 65% of similar nonprofits.

2023 filings • 501(c)13 • <$500k nonprofits • Source year 2023

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2023 filings • 501(c)13 • <$500k nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Balance Sheet
Liabilities / Assets92nd percentile

Assets

$305,869

No earlier filing loaded for comparison.

Net Assets

$260,825

No earlier filing loaded for comparison.

Liabilities

$45,044

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue92nd percentileNet Margin65th percentile

Revenue

$161,528

No earlier filing loaded for comparison.

Expenses

$118,502

No earlier filing loaded for comparison.

Net Income

$43,026

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$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

2023

Assets$305,869
Liabilities$45,044
Net Assets$260,825
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

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

2023

Revenue$161,528
Expenses$118,502
Net Income$43,026
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 12, 2024
Return Version
2023v5.1
Gross Receipts
$161,528
Mission and Program Overview

Mission

CEMETERY

Program Services

DescriptionGrantsExpenses
Cemetery--
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeffrey T JohnstonPresident-$0--
Debra L PerkinsSecretaryPT$0--
Laura K LuckinbillPast SecretaryPT$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
Phone
5154623731
Address
PO Box 230, Winterset, IA 50273

Signing Officer

Name
Jeffrey T Johnston
Title
President
Signed
2024-07-12
Discuss with paid preparer
Yes

Preparer

Firm
Jordan Oliver Walters & Smith PC
Address
PO Box 230, Winterset, IA 50273
Preparer
Jerrold B Oliver
Phone
5154623731
Supplemental Narrative

Additional Explanations

Other Expenses.1

“Expenses $118502”

Other Assets.1

“A/R - Beginning $49794 A/R - Ending $44526”

Other Assets.2

“Equipment - Beginning $49500 Equipment - Ending $63624”

Total Liabilities.1

“Current - Beginning $45927 Current - Ending $45044”

Statement Note 1

“Compensation for secretary and past secretary included on P&L Statement as expense: Deb Perkins 1750.00 Laura Luckinbill 1250.00”

Raw XML Appendix128 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/AddressLine1Txt01211 Husky Drive
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Winterset
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd050273
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0164432
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0197719
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0161528
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt043026
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0263726
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0305869
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0161528
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0217799
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0260825
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0217799
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0260825
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt25.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Jeffrey T Johnston
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Debra L Perkins
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Laura K Luckinbill
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3S James Smith
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Rachel Lawson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5Tom Frank
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Past Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Director
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5Director
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt099294
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0108150
IRS990EZ/OtherExpensesTotalAmt0118502
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Cemetery
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Cemetery
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt045927
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt045044
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0118502
IRS990EZ/TotalRevenueAmt0161528
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Expenses $118502
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A/R - Beginning $49794 A/R - Ending $44526
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Equipment - Beginning $49500 Equipment - Ending $63624
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Current - Beginning $45927 Current - Ending $45044
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Compensation for secretary and past secretary included on P&L Statement as expense: Deb Perkins 1750.00 Laura Luckinbill 1250.00
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Assets.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Total Liabilities.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Statement Note 1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jeffrey T Johnston
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-07-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Winterset Cemetery Improvement
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Association Inc
ReturnHeader/Filer/BusinessNameControlTxt0WINT
ReturnHeader/Filer/EIN0420740699
ReturnHeader/Filer/PhoneNum05154623731
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 230
ReturnHeader/Filer/USAddress/CityNm0Winterset
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050273
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421431982
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Jordan Oliver Walters & Smith PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 230
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Winterset
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050273
ReturnHeader/PreparerPersonGrp/PhoneNum05154623731
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jerrold B Oliver
ReturnHeader/ReturnTs02024-07-12T05:51:30-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Jeffrey T
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Johnston
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$305,869
Liabilities
$45,044
Net assets
$260,825
Revenue
$161,528
Expenses
$118,502
Net income
$43,026
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