Civic Intelligence

Highland Perpetual Maintenance Soc Inc. 76 01 100 0633000 & 0648700

990 • Fiscal year 2013 • EIN 42-6064744

Jan 01, 2013 to Dec 31, 2013 • Filed on Mar 12, 2014

C/O Iowa State Bank 2301 128th St50323

(515) 246-8240

Siviq Scores

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

Liabilities / Assets

70th percentile

0.00x

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

2013 filings • 501(c)13 • <$500k nonprofits • Source year 2013

Liabilities / Revenue

71st percentile

0.00x

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

2013 filings • 501(c)13 • <$500k nonprofits • Source year 2013

Net Margin

5th percentile

-147%

Higher net margin than 5% of similar nonprofits.

2013 filings • 501(c)13 • <$500k nonprofits • Source year 2013

Top Officer Pay

94th percentile

$15,641

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 256.1% of source-year revenue.

2013 filings • 501(c)13 • <$500k nonprofits • Source year 2013

Asset Growth

14th percentile

-5.6%

Faster asset growth than 14% of similar nonprofits.

2013 filings • 501(c)13 • <$500k nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

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

Source year 2013

Assets

Down

$150,881

Down $8,953 (-5.6%) from 2012

Net Assets

Down

$150,881

Down $8,953 (-5.6%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue

$6,108

No earlier filing loaded for comparison.

Expenses

Up

$15,061

Up $2,299 (+18%) from 2012

Net Income

-$8,953

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$200K$150K$100K$50K$0Assets 2010: $171,367Liabilities 2010: $0Net Assets 2010: $171,3672010Assets 2011: $164,722Liabilities 2011: $0Net Assets 2011: $164,7222011Assets 2012: $159,834Liabilities 2012: $0Net Assets 2012: $159,8342012Assets 2013: $150,881Liabilities 2013: $0Net Assets 2013: $150,8812013Assets 2014: $140,934Liabilities 2014: $0Net Assets 2014: $140,9342014Assets 2015: $132,160Liabilities 2015: $0Net Assets 2015: $132,1602015Assets 2016: $126,490Liabilities 2016: $0Net Assets 2016: $126,4902016Assets 2017: $119,795Liabilities 2017: $0Net Assets 2017: $119,7952017Assets 2018: $114,365Liabilities 2018: $0Net Assets 2018: $114,3652018Assets 2019: $106,612Liabilities 2019: $0Net Assets 2019: $106,6122019Assets 2020: $102,798Liabilities 2020: $0Net Assets 2020: $102,7982020Assets 2021: $102,544Liabilities 2021: $0Net Assets 2021: $102,5442021Assets 2022: $113,874Liabilities 2022: $0Net Assets 2022: $113,8742022Assets 2023: $107,183Liabilities 2023: $0Net Assets 2023: $107,1832023

Highlighted filing

2013

Assets$150,881
Liabilities$0
Net Assets$150,881

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$40K$20K$0-$20KExpenses 2010: $37,0862010Expenses 2011: $14,4222011Expenses 2012: $12,7622012Revenue 2013: $6,108Expenses 2013: $15,061Net Income 2013: -$8,9532013Revenue 2014: $7,178Expenses 2014: $17,125Net Income 2014: -$9,9472014Revenue 2015: $3,715Expenses 2015: $12,489Net Income 2015: -$8,7742015Revenue 2016: $3,571Expenses 2016: $9,241Net Income 2016: -$5,6702016Revenue 2017: $3,835Expenses 2017: $10,530Net Income 2017: -$6,6952017Revenue 2018: $2,040Expenses 2018: $7,470Net Income 2018: -$5,4302018Revenue 2019: $1,659Expenses 2019: $9,412Net Income 2019: -$7,7532019Revenue 2020: $4,270Expenses 2020: $8,084Net Income 2020: -$3,8142020Revenue 2021: $3,612Expenses 2021: $3,866Net Income 2021: -$2542021Revenue 2022: $16,458Expenses 2022: $4,992Net Income 2022: $11,4662022Revenue 2023: $9,713Expenses 2023: $16,513Net Income 2023: -$6,8002023

Highlighted filing

2013

Revenue$6,108
Expenses$15,061
Net Income-$8,953
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
Mar 12, 2014
Return Version
2013v3.0
Gross Receipts
$46,129
Mission and Program Overview

Mission

To provide funds for cemetery maintenance

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$159,183$159,183→ $0
Investments Other Securities$131,396$132,278▲ $882
Investments in Publicly Traded Securities$27,248$14,312▼ $12,936
Savings and Temporary Cash Investments$1,190$4,291▲ $3,101
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$651$-8,302▼ $8,953
Total Assets$159,834$150,881▼ $8,953
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$159,834$150,881▼ $8,953
Total Liabilities and Net Assets / Fund Balance$159,834$150,881▼ $8,953

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$7,500--
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Iowa State BankTrustee$562$15,079$15,641
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$6,108
Other Revenue
$0
Change in Net Assets
$-8,953
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$14,499
Salaries, Compensation, and Employee Benefits$562
Other Expenses$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs---$14,499
Current Officers, Directors, Trustees, and Key Employees---$562
Total Functional Expenses$0$0$0$15,061
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
42-0309460-501(c)(3)Provide Funds for Cemetery Maintenance$14,499
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
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, Section B, line 11

Trustee reviews form 990 prior to filing.

Form 990, Part VI, Section C, line 19

The documents of the organization are available for public inspection at the offices of the trustee and are provided upon request.

Filing and Contact Details

Filer

EIN
42-6064744
Phone
5152468240

Signing Officer

Name
Larry R Cobb
Title
Trust Officer
Phone
5152468240
Signed
2014-03-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry R Cobb
Formed
1933
Legal Domicile
Ia
Voting Board Members
1
Independent Board Members
8
Employees
0
Volunteers
0

Preparer

Preparer
Kurt J Konek CPA
Phone
5159942822
Raw XML Appendix324 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE DOCUMENTS OF THE ORGANIZATION ARE AVAILABLE FOR PUBLIC INSPECTION AT THE OFFICES OF THE TRUSTEE AND ARE PROVIDED UPON REQUEST.
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ReturnHeader/Filer/USAddress/AddressLine10C/O IOWA STATE BANK 2301 128TH ST
ReturnHeader/Filer/USAddress/City0URBANDALE
ReturnHeader/Filer/USAddress/State0IA
ReturnHeader/Filer/USAddress/ZIPCode050323
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0421481253
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10KONEK PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10404 S COMMERCE DR STE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0PRAIRIE CITY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode050228
ReturnHeader/PreparerPersonGrp/PhoneNum05159942822
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KURT J KONEK CPA
ReturnHeader/ReturnTs02014-03-31T11:36:53-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$1.07$0.00$1.07$0.10$0.17$0.07
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.00$1.14$0.16$0.05$0.11
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.00$1.03$0.04$0.04$0.00
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.00$1.03$0.04$0.08$0.04
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.07$0.00$1.07$0.02$0.09$0.08
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.00$1.14$0.02$0.07$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.20$0.00$1.20$0.04$0.11$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.26$0.00$1.26$0.04$0.09$0.06
2015Detailed filing. Detailed filing data is available for this year.$1.32$0.00$1.32$0.04$0.12$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.41$0.00$1.41$0.07$0.17$0.10
2013Detailed filing. Detailed filing data is available for this year.$1.51$0.00$1.51$0.06$0.15$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.60$0.00$1.60$0.13
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.65$0.00$1.65$0.14
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.71$0.00$1.71$0.37