Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
Cedar Memorial Park Cemetery Association Inc.
990 • Fiscal year 2016 • EIN 42-1083123
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.97x
Liabilities / Revenue
98th percentile
Higher debt load relative to revenue than 98% of similar nonprofits.
Net Margin
21st percentile
Higher net margin than 21% of similar nonprofits.
Top Officer Pay
51st percentile
Higher top officer pay than 51% of similar nonprofits.
Top officer pay equals 10.1% of source-year revenue.
Asset Growth
55th percentile
Faster asset growth than 55% of similar nonprofits.
Revenue Growth
14th percentile
Faster revenue growth than 14% of similar nonprofits.
Balance Sheet
Assets
Up$73,029,665
Up $2,236,840 (+3.2%) from 2015
Net Assets
Down$1,891,138
Down $154,573 (-7.6%) from 2015
Liabilities
Up$71,138,527
Up $2,391,413 (+3.5%) from 2015
Revenue And Expenses
Revenue
Down$2,820,731
Down $773,937 (-22%) from 2015
Expenses
Down$2,975,304
Down $234,003 (-7.3%) from 2015
Net Income
Down-$154,573
Down $539,934 (-140%) from 2015
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Nov 1, 2015 to Oct 31, 2016
- Signed
- Sep 13, 2017
- Return Version
- 2015v3.0
- Gross Receipts
- $3,224,889
Mission and Program Overview
Mission
Cemetery park and related services as well as cemetery development and maintenance. See schedule o for additional information
Cemetery park and related services. See schedule o for additional information
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $2,045,710 | $1,891,137 | ▼ $154,573 |
| Accounts Receivable | $1,387,474 | $1,733,675 | ▲ $346,201 |
| Land, Buildings, and Equipment, Net | $1,545,979 | $1,696,552 | ▲ $150,573 |
| Cash and Non-Interest-Bearing Accounts | $325,638 | $0 | ▼ $325,638 |
| Savings and Temporary Cash Investments | $312,827 | $248,030 | ▼ $64,797 |
| Inventories for Sale or Use | $216,660 | $245,294 | ▲ $28,634 |
| Prepaid Expenses and Deferred Charges | $92,091 | $149,033 | ▲ $56,942 |
| Cap Stk Tr Prin Current Funds | $1 | $1 | → $0 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Total Assets | $70,792,825 | $73,029,665 | ▲ $2,236,840 |
| Other Assets Total | $66,912,156 | $68,957,081 | ▲ $2,044,925 |
| Liabilities | |||
| Other Liabilities | $67,468,715 | $69,353,797 | ▲ $1,885,082 |
| Accounts Payable and Accrued Expenses | $988,247 | $1,399,503 | ▲ $411,256 |
| Deferred Revenue | $290,152 | $385,227 | ▲ $95,075 |
| Total Liabilities | $68,747,114 | $71,138,527 | ▲ $2,391,413 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $2,045,711 | $1,891,138 | ▼ $154,573 |
| Total Liabilities and Net Assets / Fund Balance | $70,792,825 | $73,029,665 | ▲ $2,236,840 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $421,499 | $1,461,238 | $1,882,737 |
| Buildings | $1,073,447 | $333,456 | $1,406,903 |
| Other Land Buildings | $37,596 | $332,618 | $370,214 |
| Land | $124,826 | - | $124,826 |
| Leasehold Improvements | $39,184 | $3,438 | $42,622 |
| Other Assets Org | $67,759,735 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Carl John Linge | President/director | FT | $146,080 | $139,781 | $285,861 |
| Jill C Japenga | Family Service Counselor | FT | $9,552 | $155,255 | $164,807 |
| Michelle N Stratton | Director of Business Opera | FT | $142,750 | $10,520 | $153,270 |
| Ronald D Kreassig | Treasurer (part-year) | FT | $117,478 | $27,618 | $145,096 |
| Paul S Ellmers | Family Service Counselor | FT | $117,586 | $4,084 | $121,670 |
| Susan M Russell | Treasurer (effective 9/1/16) | FT | $61,922 | $21,245 | $83,167 |
| Daniel D Linge | Director | - | - | $11,177 | $11,177 |
Board Members and Trustees
| Name | Title |
|---|---|
| Elizabeth Mcgrath | Director |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $2,540,806
- Investment Income
- $5,496
- Other Revenue
- $274,429
- Change in Net Assets
- $-154,573
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,766,033 |
| Other Expenses | $1,209,271 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $1,175,650 |
| Other Employee Benefits | - | - | - | $227,752 |
| Payroll Taxes | - | - | - | $172,291 |
| Occupancy | - | - | - | $168,539 |
| Advertising | - | - | - | $166,782 |
| Depreciation Depletion | - | - | - | $132,729 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $130,319 |
| Insurance | - | - | - | $91,197 |
| Pension Plan Contributions | - | - | - | $60,021 |
| All Other Expenses | - | - | - | $53,188 |
| Office Expenses | - | - | - | $46,968 |
| Fees for Services Other | - | - | - | $39,757 |
| Fees for Services Legal | - | - | - | $28,874 |
| Other Expenses | - | - | - | $28,729 |
| Interest | - | - | - | $14,502 |
| Travel | - | - | - | $8,533 |
| Fees for Services Accounting | - | - | - | $4,573 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $196 |
| Total Functional Expenses | $0 | $0 | $0 | $2,975,304 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Interested-Person Transactions
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| - | 35% CONTROLLED ENTITY | Equipment and Facilities Usage by Cedar Memorial Funeral Home Company | No | $71,385 |
| - | Director | Building Rent by Cedar Memorial Park Cemetery Association | No | $56,280 |
| - | 35% CONTROLLED ENTITY | Flower Purchases by Cedar Memorial Funeral Home Company | No | $25,554 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Trust Reserves | $67,937,886 |
| Pre-need Marker Deposit | $721,997 |
| Due to Cedar Memorial Funeral Home | $400,218 |
| Note Due to Perpetual Care Trust | $274,183 |
| Note Due to Agco Finance | $18,888 |
| Note Due to Telefora | $625 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Backup withholding compliance
- Yes
- 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
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 2
“Daniel linge, elizabeth mcgrath and carl john linge have a family relationship. Carl john linge, susan russell and ron kreassig have a business relationship.”
Form 990, Part VI, Section A, Line 6
“One share of common stock is issued and outstanding for the benefit of the cemetery's interment rights owners. Carl john linge is the sole trustee with voting power for the one common share.”
Form 990, Part VI, Section A, Line 7A
“One share of common stock is issued and outstanding for the benefit of the cemetery's interment rights owners. Carl john linge is the sole trustee with voting power for the one common share.”
Form 990, Part VI, Section B, Line 11
“A copy of the form 990 is provided to the three directors for their review before the form 990 is filed.”
Form 990, Part VI, Section B, Line 12C
“On an annual basis, the officers provide written disclosure to the president of any interests that could give rise to conflicts, or confirms that there are not any interests that could give rise to any conflicts.”
Form 990, Part VI, Section B, Line 15
“The cemetery periodically engages an independent compensation consultant to evaluate the compensation of all employees, including officers and key employees. Compensation adjustments are approved by the board of directors and documented contemporaneously.”
Form 990, Part VI, Section C, Line 19
“The cemetery makes its governing documents and financial statements available to the public upon request.”
Form 990, Part VI, Section B, Line 13
“Written whistleblower policy the organization does not have a written whistleblower policy, but it does have a written "open door policy" which contains several of the same provisions that would be included in a whistleblower policy.”
Form 990, Part VI, Section B, Line 14
“Written document retention and destruction policy the association has completed the process of converting all of its customer microfilm records to digital images as well as scanning currently generated customer documents. In addition to customer records, the association also stores and maintains financial records typical to most businesses, as well as records relating to the perpetual care and pre-need trust funds. Due to the unique nature of death care services provided, the governmental agencies to which the association must report, and the information gathered during the digitization of its records, the association is continuing to develop a comprehensive records retention and management policy. The association has completed digitization of accounts payable and is also investigating and planning for the digitization of vendor, management and other paper files to assist in document management and retention.”
Filing and Contact Details
Filer
- Filer Name
- Cedar Memorial Park Cemetery
- EIN
- 42-1083123
- Phone
- 3193938000
- Address
- 4200 FIRST AVENUE NE, CEDAR RAPIDS, IA 52402-3145
Signing Officer
- Name
- Susan Russell
- Title
- Treasurer
- Phone
- 3193938000
- Signed
- 2017-09-13
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Carl John Linge
- Formed
- 1977
- Legal Domicile
- Ia
- Voting Board Members
- 3
- Independent Board Members
- 1
- Employees
- 61
- Volunteers
- 0
Preparer
- Firm
- Rsm US Llp
- Address
- 201 FIRST ST SE SUITE 800, CEDAR RAPIDS, IA 52401
- Preparer
- Julie Elias
- Phone
- 3192985333
Supplemental Narrative
Additional Explanations
Form 990, Part I, Line 1 and Part III, Lines 1, 4 and 4A
“Additional explanation mission statement cedar memorial park cemetery association, inc. Owns, operates and manages a perpetual care cemetery in cedar rapids, iowa. In iowa, perpetual care cemeteries are established and governed currently, under the auspices of the iowa cemetery act (chapter 523i) and previously under iowa chapter 566 cemeteries and management thereof and iowa chapter 566a cemetery regulations.”
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| IRS990/OccupancyGrp/TotalAmt | 0 | 168539 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 46968 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 66912156 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 68957081 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 227752 |
| IRS990/OtherExpensesGrp/Desc | 0 | MARKERS COST |
| IRS990/OtherExpensesGrp/Desc | 1 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | LANDSCAPING |
| IRS990/OtherExpensesGrp/Desc | 3 | GAS & OIL |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 260771 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 106779 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 57154 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 28729 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 67468715 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 69353797 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1175650 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 172291 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 60021 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 92091 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 149033 |
| IRS990/PrincipalOfficerNm | 0 | CARL JOHN LINGE |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 812900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 812900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 812900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 812900 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PERPETUAL CARE INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | MARKERS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | INTERMENT RIGHTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | BURIAL |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 883489 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 717530 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 471472 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 406700 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 883489 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 717530 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 471472 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 406700 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 545000 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 3423 |
| IRS990/PYOtherExpensesAmt | 0 | 1492256 |
| IRS990/PYOtherRevenueAmt | 0 | 7100 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3039145 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 385361 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1717051 |
| IRS990/PYTotalExpensesAmt | 0 | 3209307 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 3594668 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -154573 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 7100 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 2045710 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 1891137 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 312827 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 248030 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1073447 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 333456 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1406903 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 421499 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 1461238 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 1882737 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 124826 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 124826 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 39184 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 3438 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 42622 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 98534 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 32472 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 2 | 408402 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 3 | 613183 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 4 | 44755 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 5 | 67759735 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | SPLIT DOLLAR LIFE INSURANCE RECEIVABLE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | CASH SURRENDER VALUE OF KEY PERSON LIFE INSURANCE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 2 | CEMETERY INTERMENT RIGHTS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 3 | DEFERRED EXPENSES |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 4 | OTHER ASSETS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 5 | TRUST ASSETS |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 37596 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 332618 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 370214 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 67937886 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 400218 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 721997 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 625 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 4 | 274183 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 5 | 18888 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | TRUST RESERVES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DUE TO CEDAR MEMORIAL FUNERAL HOME |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | PRE-NEED MARKER DEPOSIT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | NOTE DUE TO TELEFORA |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 4 | NOTE DUE TO PERPETUAL CARE TRUST |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 5 | NOTE DUE TO AGCO FINANCE |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1696552 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 68957081 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 69353797 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/IndependentConsultantInd | 0 | X |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 146080 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 9552 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 108722 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 149143 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 12458 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 5861 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 18601 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 251 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | CARL JOHN LINGE |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | JILL C JAPENGA |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRESIDENT/DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | FAMILY SERVICE COUNSELOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 285861 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 164807 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SubstantiationRequiredInd | 0 | 1 |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | CEDAR MEMORIAL FUNERAL HOME COMPANY REIMBURSES THE CEMETERY (OR PAYS SUCH AMOUNT DIRECTLY) THE PORTION OF TOTAL COMPENSATION RELATED TO SERVICES PERFORMED FOR THE FUNERAL HOME. THE AMOUNT REIMBURSED BY THE FUNERAL HOME FOR CARL JOHN LINGE IS APPROXIMATELY 40% OF HIS TOTAL COMPENSATION. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE J, PART II |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 0 | CARL JOHN LINGE |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 1 | CEDAR MEMORIAL FUNERAL HOME |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt | 2 | CEDAR MEMORIAL FUNERAL HOME |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | DIRECTOR |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | 35% CONTROLLED ENTITY |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 2 | 35% CONTROLLED ENTITY |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 2 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 56280 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 1 | 71385 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 2 | 25554 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | BUILDING RENT BY CEDAR MEMORIAL PARK CEMETERY ASSOCIATION |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | EQUIPMENT AND FACILITIES USAGE BY CEDAR MEMORIAL FUNERAL HOME COMPANY |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 2 | FLOWER PURCHASES BY CEDAR MEMORIAL FUNERAL HOME COMPANY |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | CEDAR MEMORIAL PARK CEMETERY ASSOCIATION, INC. AND CEDAR MEMORIAL FUNERAL HOME COMPANY USE A COMMON CONTRACT FOR GOODS AND SERVICES SOLD BY THEM ON AN AT-NEED BASIS (AFTER THE CONTRACT BENEFICIARY IS DECEASED). THE COMMON CONTRACT IS A CONVENIENCE TO CONTRACT PURCHASERS, AS IT ALLOWS THE PURCHASER TO SIGN ONE CONTRACT AND MAKE ONE PAYMENT. WHILE THE COMMON CONTRACT RECORDS ALL PURCHASES IN ONE DOCUMENT FOR THE PURCHASER'S CONVENIENCE, ITS FORMAT ALSO ALLOWS FOR ACCURATELY ALLOCATING AND RECORDING THE VARIOUS PURCHASES TO THE APPROPRIATE ENTITY. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE L, PART IV |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DANIEL LINGE, ELIZABETH MCGRATH AND CARL JOHN LINGE HAVE A FAMILY RELATIONSHIP. CARL JOHN LINGE, SUSAN RUSSELL AND RON KREASSIG HAVE A BUSINESS RELATIONSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ONE SHARE OF COMMON STOCK IS ISSUED AND OUTSTANDING FOR THE BENEFIT OF THE CEMETERY'S INTERMENT RIGHTS OWNERS. CARL JOHN LINGE IS THE SOLE TRUSTEE WITH VOTING POWER FOR THE ONE COMMON SHARE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ONE SHARE OF COMMON STOCK IS ISSUED AND OUTSTANDING FOR THE BENEFIT OF THE CEMETERY'S INTERMENT RIGHTS OWNERS. CARL JOHN LINGE IS THE SOLE TRUSTEE WITH VOTING POWER FOR THE ONE COMMON SHARE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | A COPY OF THE FORM 990 IS PROVIDED TO THE THREE DIRECTORS FOR THEIR REVIEW BEFORE THE FORM 990 IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ON AN ANNUAL BASIS, THE OFFICERS PROVIDE WRITTEN DISCLOSURE TO THE PRESIDENT OF ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS, OR CONFIRMS THAT THERE ARE NOT ANY INTERESTS THAT COULD GIVE RISE TO ANY CONFLICTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE CEMETERY PERIODICALLY ENGAGES AN INDEPENDENT COMPENSATION CONSULTANT TO EVALUATE THE COMPENSATION OF ALL EMPLOYEES, INCLUDING OFFICERS AND KEY EMPLOYEES. COMPENSATION ADJUSTMENTS ARE APPROVED BY THE BOARD OF DIRECTORS AND DOCUMENTED CONTEMPORANEOUSLY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE CEMETERY MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | WRITTEN WHISTLEBLOWER POLICY THE ORGANIZATION DOES NOT HAVE A WRITTEN WHISTLEBLOWER POLICY, BUT IT DOES HAVE A WRITTEN "OPEN DOOR POLICY" WHICH CONTAINS SEVERAL OF THE SAME PROVISIONS THAT WOULD BE INCLUDED IN A WHISTLEBLOWER POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY THE ASSOCIATION HAS COMPLETED THE PROCESS OF CONVERTING ALL OF ITS CUSTOMER MICROFILM RECORDS TO DIGITAL IMAGES AS WELL AS SCANNING CURRENTLY GENERATED CUSTOMER DOCUMENTS. IN ADDITION TO CUSTOMER RECORDS, THE ASSOCIATION ALSO STORES AND MAINTAINS FINANCIAL RECORDS TYPICAL TO MOST BUSINESSES, AS WELL AS RECORDS RELATING TO THE PERPETUAL CARE AND PRE-NEED TRUST FUNDS. DUE TO THE UNIQUE NATURE OF DEATH CARE SERVICES PROVIDED, THE GOVERNMENTAL AGENCIES TO WHICH THE ASSOCIATION MUST REPORT, AND THE INFORMATION GATHERED DURING THE DIGITIZATION OF ITS RECORDS, THE ASSOCIATION IS CONTINUING TO DEVELOP A COMPREHENSIVE RECORDS RETENTION AND MANAGEMENT POLICY. THE ASSOCIATION HAS COMPLETED DIGITIZATION OF ACCOUNTS PAYABLE AND IS ALSO INVESTIGATING AND PLANNING FOR THE DIGITIZATION OF VENDOR, MANAGEMENT AND OTHER PAPER FILES TO ASSIST IN DOCUMENT MANAGEMENT AND RETENTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | ADDITIONAL EXPLANATION MISSION STATEMENT CEDAR MEMORIAL PARK CEMETERY ASSOCIATION, INC. OWNS, OPERATES AND MANAGES A PERPETUAL CARE CEMETERY IN CEDAR RAPIDS, IOWA. IN IOWA, PERPETUAL CARE CEMETERIES ARE ESTABLISHED AND GOVERNED CURRENTLY, UNDER THE AUSPICES OF THE IOWA CEMETERY ACT (CHAPTER 523I) AND PREVIOUSLY UNDER IOWA CHAPTER 566 CEMETERIES AND MANAGEMENT THEREOF AND IOWA CHAPTER 566A CEMETERY REGULATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION B, LINE 13 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART VI, SECTION B, LINE 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PART I, LINE 1 AND PART III, LINES 1, 4 AND 4A |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 1 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 420895217 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | S |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | IA |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | FUNERAL HOME |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2016 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $73,029,665
- Liabilities
- $71,138,527
- Net assets
- $1,891,138
- Revenue
- $2,820,731
- Expenses
- $2,975,304
- Net income
- -$154,573