Civic Intelligence

Winterset Cemetery Improvement Assoc

990EZ • Fiscal year 2024 • EIN 42-0740699

Jan 01, 2024 to Dec 31, 2024 • Filed on Jul 19, 2025

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

0.11x

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

2024 filings • 501(c)13 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

93rd percentile

0.28x

Higher debt load relative to revenue than 93% of similar nonprofits.

2024 filings • 501(c)13 • <$500k nonprofits • Source year 2024

Net Margin

52nd percentile

14%

Higher net margin than 52% of similar nonprofits.

2024 filings • 501(c)13 • <$500k nonprofits • Source year 2024

Top Officer Pay

87th percentile

$3,900

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 3.2% of source-year revenue.

2024 filings • 501(c)13 • <$500k nonprofits • Source year 2024

Asset Growth

49th percentile

1.7%

Faster asset growth than 49% of similar nonprofits.

2024 filings • 501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-25%

Faster revenue growth than 18% of similar nonprofits.

2024 filings • 501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets92nd percentile

Assets

Up

$311,199

Up $5,330 (+1.7%) from 2023

Net Assets

Up

$277,779

Up $16,954 (+6.5%) from 2023

Liabilities

Down

$33,420

Down $11,624 (-26%) from 2023

Revenue And Expenses
Liabilities / Revenue93rd percentileNet Margin52nd percentile

Revenue

Down

$120,402

Down $41,126 (-25%) from 2023

Expenses

Down

$103,448

Down $15,054 (-13%) from 2023

Net Income

Down

$16,954

Down $26,072 (-61%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth49th percentile

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

2024

Assets$311,199
Liabilities$33,420
Net Assets$277,779
Open 2024 Filing

Operations Trend

Revenue Growth18th percentile

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

2024

Revenue$120,402
Expenses$103,448
Net Income$16,954
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 19, 2025
Return Version
2024v5.2
Gross Receipts
$120,402
Mission and Program Overview

Mission

CEMETERY

Program Services

DescriptionGrantsExpenses
Cemetery--
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Debra L PerkinsSecretaryPT$3,900-$3,900
Jeffrey 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
Phone
5154623731
Address
PO Box 230, Winterset, IA 50273

Signing Officer

Name
Jeffrey T Johnston
Title
President
Signed
2025-07-19
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 Revenue.1

“Market Value Adjusment $3586”

Other Expenses.1

“$34077”

Other Assets.1

“A/R - Beginning $44526 A/R - Ending $32210”

Other Assets.2

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

Total Liabilities.1

“Current - Beginning $45044 Current - Ending $33420”

Statement Note 1

“Compensation for secretary Deb Perkins 3900.00”

Raw XML Appendix125 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/BOYAmt0197719
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0215365
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt05202
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt016954
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0305869
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0311199
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt0120402
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt07260
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0260825
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0277779
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0260825
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0277779
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt13900
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Jeffrey 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/BOYAmt0108150
IRS990EZ/OtherAssetsTotalDetail/EOYAmt095834
IRS990EZ/OtherExpensesTotalAmt034077
IRS990EZ/OtherRevenueTotalAmt03586
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Cemetery
IRS990EZ/ProgramServiceRevenueAmt0104354
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Cemetery
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt069371
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt045044
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt033420
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt0103448
IRS990EZ/TotalRevenueAmt0120402
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Market Value Adjusment $3586
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1$34077
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A/R - Beginning $44526 A/R - Ending $32210
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Equipment - Beginning $63624 Equipment - Ending $63624
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Current - Beginning $45044 Current - Ending $33420
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Compensation for secretary Deb Perkins 3900.00
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Revenue.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Assets.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Assets.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Total Liabilities.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Statement Note 1
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Jeffrey T Johnston
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-19
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/ReturnTs02025-07-19T08:24:36-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$311,199
Liabilities
$33,420
Net assets
$277,779
Revenue
$120,402
Expenses
$103,448
Net income
$16,954
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