Civic Intelligence

Blanchard Cemetery Perpetual Care Trust

EIN 42-1231648 • 501(c)13 • Clarinda, IA

Profile

MAINTAIN CEMETERY

C/O Pcsb Bank Box 237Clarinda, IA 51632

n/A

Siviq Scores

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

Liabilities / Assets

76th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

76th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

22nd percentile

-24%

Higher net margin than 22% of similar nonprofits.

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

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

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

Asset Growth

33rd percentile

-0.9%

Faster asset growth than 33% of similar nonprofits.

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

Revenue Growth

27th percentile

-19%

Faster revenue growth than 27% of similar nonprofits.

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

Assets

Down

$166,166

Down $1,577 (-0.9%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$166,166

Down $1,577 (-0.9%) from 2024

Revenue

Down

$6,476

Down $1,562 (-19%) from 2024

Expenses

Up

$8,053

Up $2,196 (+37%) from 2024

Net Income

Down

-$1,577

Down $3,758 (-172%) from 2024

Trend Graphs

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2011: $159,069Liabilities 2011: $0Net Assets 2011: $159,0692011Assets 2012: $157,167Liabilities 2012: $0Net Assets 2012: $157,1672012Assets 2013: $157,636Liabilities 2013: $0Net Assets 2013: $157,6362013Assets 2014: $168,317Liabilities 2014: $0Net Assets 2014: $168,3172014Assets 2015: $168,241Liabilities 2015: $0Net Assets 2015: $168,2412015Assets 2016: $167,802Liabilities 2016: $0Net Assets 2016: $167,8022016Assets 2017: $167,346Liabilities 2017: $0Net Assets 2017: $167,3462017Assets 2018: $167,885Liabilities 2018: $0Net Assets 2018: $167,8852018Assets 2019: $168,885Liabilities 2019: $0Net Assets 2019: $168,8852019Assets 2020: $168,349Liabilities 2020: $0Net Assets 2020: $168,3492020Assets 2021: $167,841Liabilities 2021: $0Net Assets 2021: $167,8412021Assets 2022: $167,666Liabilities 2022: $0Net Assets 2022: $167,6662022Assets 2023: $165,562Liabilities 2023: $0Net Assets 2023: $165,5622023Assets 2024: $167,743Liabilities 2024: $0Net Assets 2024: $167,7432024Assets 2025: $166,166Liabilities 2025: $0Net Assets 2025: $166,1662025

Highlighted filing

2025

Assets$166,166
Liabilities$0
Net Assets$166,166

Operations Trend

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

$15K$10K$5.0K$0-$5.0KRevenue 2011: $2,318Expenses 2011: $413Net Income 2011: $1,9052011Revenue 2012: $1,821Expenses 2012: $3,723Net Income 2012: -$1,9022012Revenue 2013: $1,417Expenses 2013: $948Net Income 2013: $4692013Revenue 2014: $11,397Expenses 2014: $719Net Income 2014: $10,6782014Revenue 2015: $3,930Expenses 2015: $1,515Net Income 2015: $2,4152015Revenue 2016: $2,949Expenses 2016: $1,514Net Income 2016: $1,4352016Revenue 2017: $3,038Expenses 2017: $1,519Net Income 2017: $1,5192017Revenue 2018: $3,577Expenses 2018: $1,540Net Income 2018: $2,0372018Revenue 2019: $4,943Expenses 2019: $3,571Net Income 2019: $1,3722019Revenue 2020: $4,853Expenses 2020: $5,389Net Income 2020: -$5362020Revenue 2021: $4,347Expenses 2021: $4,855Net Income 2021: -$5082021Revenue 2022: $4,189Expenses 2022: $4,364Net Income 2022: -$1752022Revenue 2023: $2,133Expenses 2023: $4,237Net Income 2023: -$2,1042023Revenue 2024: $8,038Expenses 2024: $5,857Net Income 2024: $2,1812024Revenue 2025: $6,476Expenses 2025: $8,053Net Income 2025: -$1,5772025

Highlighted filing

2025

Revenue$6,476
Expenses$8,053
Net Income-$1,577

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.66$0.00$1.66$0.06$0.08$0.02
2024Detailed filing. Detailed filing data is available for this year.$1.68$0.00$1.68$0.08$0.06$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.66$0.00$1.66$0.02$0.04$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.68$0.00$1.68$0.04$0.04$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.68$0.00$1.68$0.04$0.05$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.68$0.00$1.68$0.05$0.05$0.01
2019Detailed filing. Detailed filing data is available for this year.$1.69$0.00$1.69$0.05$0.04$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.68$0.00$1.68$0.04$0.02$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.67$0.00$1.67$0.03$0.02$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.68$0.00$1.68$0.03$0.02$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.68$0.00$1.68$0.04$0.02$0.02
2014Summary only. Only limited summary data is available for this year.$1.68$0.00$1.68$0.11$0.01$0.11
2013Summary only. Only limited summary data is available for this year.$1.58$0.00$1.58$0.01$0.01$0.00
2012Summary only. Only limited summary data is available for this year.$1.57$0.00$1.57$0.02$0.04$0.02
2011Summary only. Only limited summary data is available for this year.$1.59$0.00$1.59$0.02$0.00$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Apr 4, 2026
Return Version
2025v4.0
Gross Receipts
$28,399
Mission and Program Overview

Mission

MAINTAIN CEMETERY

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$167,743$166,166▼ $1,577
Savings and Temporary Cash Investments$91,969$91,094▼ $875
Investments in Publicly Traded Securities$75,774$75,072▼ $702
Total Assets$167,743$166,166▼ $1,577
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$167,743$166,166▼ $1,577
Total Liabilities and Net Assets / Fund Balance$167,743$166,166▼ $1,577
Compensation and Service Providers

Board Members and Trustees

NameTitle
Scott Whitmore VpTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$6,476
Other Revenue
$0
Change in Net Assets
$-1,577
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$6,387
Other Expenses$1,666
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$6,387
Other Expenses---$1,256
Fees for Services Legal---$410
Total Functional Expenses$0$0$0$8,053
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Blanchard CemeteryBlanchard, IA--$6,387
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
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
No
Other officer compensation reviewed
No
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, Part VI

Form 990, pt vi, line 2: the members of the board of trustee of the organization are involved in the management of the same business organization. Form 990, pt vi, line 8: the organization does not regularly keep meeting minutes.the organization's board of trustees occasionally reviews the trust and periodically makes distributions to colfax township board of trustee for the maintenance of blanchard cemetery. Form 990, pt. Vi , line 8b: the organization does not regularly keep meeting minutes. The organization's board of trustees occasionally reviews the trust and periodically makes distributions to colfax township board of trustee for the maintenance of blanchard cemetery. Form 990, pt. Vi, line 11b: the trustee and vice president of the organization reviews the form 990 on behalf of the organization prior to its submission to the internal revenue service.

Form 990, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Form 990, Part VII

Form 990, pt. Vii, col (e): the organiztion wil make its governing documents available to the public upon written request.

Filing and Contact Details

Filer

Filer Name
Blanchard Cemetery Perpetual Care T
EIN
42-1231648
Phone
7125425661
Address
C/O PCSB BANK BOX 237, CLARINDA, IA 51632

Signing Officer

Name
Scott Whitmore Vp
Title
Trustee
Phone
7125425661
Signed
2026-04-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Whitmore Vp
Formed
1984
Legal Domicile
Ia
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Watson & Ryan Plc
Address
535 W BROADWAY STE 200, COUNCIL BLUFFS, IA 51503-0831
Preparer
Kyle a Marcum
Phone
7123220448
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

Maintenance of cemetery - colfax township board of trustees

Raw XML Appendix223 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
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IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0MAINTAIN CEMETERY
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/PersonNm0SCOTT WHITMORE VP
IRS990/BooksInCareOfDetail/PhoneNum07125425661
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0120 E WASHINGTON STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0CLARINDA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd051632
IRS990/BusinessRlnWith35CtrlEntInd0false
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IRS990/BusinessRlnWithOrgMemInd0false
IRS990/ChangeToOrgDocumentsInd0false
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IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt06387
IRS990/CYInvestmentIncomeAmt06476
IRS990/CYOtherExpensesAmt01666
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-1577
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt08053
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt06476
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0MAINTENANCE OF CEMETERY - COLFAX TOWNSHIP BOARD OF TRUSTEES
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesLegalGrp/TotalAmt0410
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/PersonNm0SCOTT WHITMORE VP
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01984
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IRS990/GainOrLossGrp/SecuritiesAmt0-842
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticOrgsGrp/TotalAmt06387
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt021081
IRS990/GrossReceiptsAmt028399
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt07318
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt07318
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt075774
IRS990/InvestmentsPubTradedSecGrp/EOYAmt075072
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0IA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt021923
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0MAINTAIN CEMETERY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0167743
IRS990/NetAssetsOrFundBalancesEOYAmt0166166
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-842
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-842
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0PCSB BANK TRUSTEE FEES
IRS990/OtherExpensesGrp/TotalAmt01256
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0SCOTT WHITMORE VP
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0MAINTENANCE OF CEMETERY - COLFAX TOWNSHIP BOARD OF TRUSTEES
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt04205
IRS990/PYInvestmentIncomeAmt08038
IRS990/PYOtherExpensesAmt01652
IRS990/PYRevenuesLessExpensesAmt02181
IRS990/PYTotalExpensesAmt05857
IRS990/PYTotalRevenueAmt08038
IRS990/ReconcilationRevenueExpnssAmt0-1577
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0167743
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0166166
IRS990/SavingsAndTempCashInvstGrp/BOYAmt091969
IRS990/SavingsAndTempCashInvstGrp/EOYAmt091094
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt06387
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0BLANCHARD CEMETERY
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02233 290TH STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BLANCHARD
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd051630
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MAINTENANCE OF CEMETERY - COLFAX TOWNSHIP BOARD OF TRUSTEES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990, PT VI, LINE 2: THE MEMBERS OF THE BOARD OF TRUSTEE OF THE ORGANIZATION ARE INVOLVED IN THE MANAGEMENT OF THE SAME BUSINESS ORGANIZATION. FORM 990, PT VI, LINE 8: THE ORGANIZATION DOES NOT REGULARLY KEEP MEETING MINUTES.THE ORGANIZATION'S BOARD OF TRUSTEES OCCASIONALLY REVIEWS THE TRUST AND PERIODICALLY MAKES DISTRIBUTIONS TO COLFAX TOWNSHIP BOARD OF TRUSTEE FOR THE MAINTENANCE OF BLANCHARD CEMETERY. FORM 990, PT. VI , LINE 8B: THE ORGANIZATION DOES NOT REGULARLY KEEP MEETING MINUTES. THE ORGANIZATION'S BOARD OF TRUSTEES OCCASIONALLY REVIEWS THE TRUST AND PERIODICALLY MAKES DISTRIBUTIONS TO COLFAX TOWNSHIP BOARD OF TRUSTEE FOR THE MAINTENANCE OF BLANCHARD CEMETERY. FORM 990, PT. VI, LINE 11B: THE TRUSTEE AND VICE PRESIDENT OF THE ORGANIZATION REVIEWS THE FORM 990 ON BEHALF OF THE ORGANIZATION PRIOR TO ITS SUBMISSION TO THE INTERNAL REVENUE SERVICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FORM 990, PT. VII, COL (E): THE ORGANIZTION WIL MAKE ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VII
IRS990/SchoolOperatingInd0false
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IRS990/SubjectToProxyTaxInd0false
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IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum07125425661
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-04-04
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ReturnHeader/Filer/BusinessNameControlTxt0BLAN
ReturnHeader/Filer/EIN0421231648
ReturnHeader/Filer/PhoneNum07125425661
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ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
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ReturnHeader/PreparerPersonGrp/PhoneNum07123220448
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ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KYLE A MARCUM
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-04-14T15:01:36-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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