Civic Intelligence

Walnut Grove Cemetery Association

990 • Fiscal year 2014 • EIN 44-0477710

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 15, 2015

Organization ProfileN/A
PO Box 143Boonville, MO 65233

(660) 882-7243

Siviq Scores

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

Liabilities / Assets

74th percentile

0.00x

Higher debt load relative to assets than 74% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

79th percentile

0.02x

Higher debt load relative to revenue than 79% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Net Margin

11th percentile

-51%

Higher net margin than 11% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

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.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Asset Growth

14th percentile

-5.5%

Faster asset growth than 14% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

24th percentile

-20%

Faster revenue growth than 24% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets74th percentile

Assets

Down

$429,261

Down $24,908 (-5.5%) from 2013

Net Assets

Down

$428,336

Down $24,437 (-5.4%) from 2013

Liabilities

Down

$925

Down $471 (-34%) from 2013

Revenue And Expenses
Liabilities / Revenue79th percentileNet Margin11th percentile

Revenue

Down

$47,756

Down $12,231 (-20%) from 2013

Expenses

Down

$72,193

Down $9,392 (-12%) from 2013

Net Income

Down

-$24,437

Down $2,839 (-13%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

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

$600K$400K$200K$0Assets 2011: $450,847Liabilities 2011: $1,006Net Assets 2011: $449,8412011Assets 2012: $475,190Liabilities 2012: $819Net Assets 2012: $474,3712012Assets 2013: $454,169Liabilities 2013: $1,396Net Assets 2013: $452,7732013Assets 2014: $429,261Liabilities 2014: $925Net Assets 2014: $428,3362014Assets 2015: $429,405Liabilities 2015: $761Net Assets 2015: $428,6442015Assets 2016: $425,187Liabilities 2016: $794Net Assets 2016: $424,3932016Assets 2017: $419,295Liabilities 2017: $700Net Assets 2017: $418,5952017Assets 2018: $427,996Liabilities 2018: $711Net Assets 2018: $427,2852018Assets 2019: $415,297Liabilities 2019: $654Net Assets 2019: $414,6432019Assets 2020: $411,257Liabilities 2020: $780Net Assets 2020: $410,4772020Assets 2021: $421,893Liabilities 2021: $809Net Assets 2021: $421,0842021Assets 2022: $426,287Liabilities 2022: $518Net Assets 2022: $425,7692022Assets 2023: $432,668Liabilities 2023: $6,207Net Assets 2023: $426,4612023Assets 2024: $429,898Liabilities 2024: $4,609Net Assets 2024: $425,2892024

Highlighted filing

2014

Assets$429,261
Liabilities$925
Net Assets$428,336
Open 2014 Filing

Operations Trend

Revenue Growth24th percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $77,133Expenses 2011: $85,024Net Income 2011: -$7,8912011Revenue 2012: $106,195Expenses 2012: $81,665Net Income 2012: $24,5302012Revenue 2013: $59,987Expenses 2013: $81,585Net Income 2013: -$21,5982013Revenue 2014: $47,756Expenses 2014: $72,193Net Income 2014: -$24,4372014Revenue 2015: $75,243Expenses 2015: $74,935Net Income 2015: $3082015Revenue 2016: $71,661Expenses 2016: $75,912Net Income 2016: -$4,2512016Revenue 2017: $63,002Expenses 2017: $68,800Net Income 2017: -$5,7982017Revenue 2018: $77,116Expenses 2018: $68,426Net Income 2018: $8,6902018Revenue 2019: $52,877Expenses 2019: $65,519Net Income 2019: -$12,6422019Revenue 2020: $64,520Expenses 2020: $68,686Net Income 2020: -$4,1662020Revenue 2021: $87,044Expenses 2021: $76,435Net Income 2021: $10,6092021Revenue 2022: $69,925Expenses 2022: $65,241Net Income 2022: $4,6842022Revenue 2023: $70,480Expenses 2023: $69,788Net Income 2023: $6922023Revenue 2024: $59,715Expenses 2024: $60,884Net Income 2024: -$1,1692024

Highlighted filing

2014

Revenue$47,756
Expenses$72,193
Net Income-$24,437
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 15, 2015
Return Version
2014v5.0
Gross Receipts
$47,756
Mission and Program Overview

Mission

To provide a perpetual care cemetery.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$213,134$210,437▼ $2,697
Land, Buildings, and Equipment, Net$151,194$147,111▼ $4,083
Savings and Temporary Cash Investments$75,353$59,376▼ $15,977
Cash and Non-Interest-Bearing Accounts$9,490$7,339▼ $2,151
Investments in Publicly Traded Securities$4,998$4,998→ $0
Total Assets$454,169$429,261▼ $24,908
Liabilities
Accounts Payable and Accrued Expenses$1,396$925▼ $471
Total Liabilities$1,396$925▼ $471
Net Assets / Fund Balance
Permanently Rstr Net Assets$241,503$243,018▲ $1,515
Unrestricted Net Assets$211,270$185,318▼ $25,952
Total Net Assets Fund Balance$452,773$428,336▼ $24,437
Total Liabilities and Net Assets / Fund Balance$454,169$429,261▼ $24,908

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$77,169$16,203$93,372
Land$64,492-$64,492
Equipment$5,450$15,787$21,237
Other Securities$18,740--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$241,503$1,515--$243,018
2013$240,759$744--$241,503
2012$237,515$3,244--$240,759
2011$233,398$4,117--$237,515
2010$227,852$5,546--$233,398
Compensation and Service Providers
Top Officer Pay70th percentile

Board Members and Trustees

NameTitle
Nancy WhalenPresident
Gill JewettDirector
Marvin Lee GreisDirector
Mary Ellen McvickerDirector
Doug AbeleSecretary
Jeff LammersTreasurer
Wade E DavisVice Pres.
Wade TisdaleVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$6,972
Program Service Revenue
$39,074
Investment Income
$1,710
Other Revenue
$0
All Other Contributions
$6,972
Change in Net Assets
$-24,437
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$39,454
Salaries, Compensation, and Employee Benefits$32,739
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$29,938
Insurance---$9,040
All Other Expenses---$5,234
Depreciation Depletion---$4,252
Payroll Taxes---$2,801
Occupancy---$2,781
Other Expenses---$2,015
Travel---$817
Fees for Services Accounting---$525
Advertising---$318
Office Expenses---$174
Total Functional Expenses$0$0$0$72,193
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Jeff LammersBoard MemberAccounting ServicesNo-
Marvin GreisBoard MemberOther ServicesNo-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“Individuals who purchase burial space in the cemetery become members of the association.”

Form 990, Page 6, Part VI, Line 7A

“The governing board is elected by association members.”

Form 990, Page 6, Part VI, Line 7B

“Members attending the annual meeting of the walnut grove cemetery association are eligible to vote on board members whose terms are expiring as well as any other business brought up at that meeting.”

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

“Copies of the return and its schedules will be sent to select board members prior to filing the return and they are asked to review the return and contact other board members or the return preparer with any questions.”

Form 990, Page 6, Part VI, Line 19

“Walnut grove cemetery makes its governing documents and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Walnut Grove Cemetery Association
EIN
44-0477710
Phone
6608827243
Address
PO BOX 143, BOONVILLE, MO 65233

Signing Officer

Name
Jeffrey H Lammers
Title
Treasurer
Phone
6608827243
Signed
2015-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey H Lammers
Formed
1880
Legal Domicile
Mo
Voting Board Members
8
Independent Board Members
8
Employees
3

Preparer

Firm
Lammers & Associates CPA Pc
Address
PO BOX 27, BOONVILLE, MO 65233
Preparer
Jeffrey H Lammers CPA
Phone
6608826000
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“Organization endowment funds is comprised of both board designated and permentantly restricted funds. The board designated funds are set aside for funding of operational costs in the future. Earnings on the board designated funds are available in the year earned. The permantantly restricted endowment fund consist of monies received for the purpose of maintaining the cemetary. Principle is not available for expenditure and is permantantly restricted. Earnings on these funds are available for operational costs in the year earned.”

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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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ORGANIZATION ENDOWMENT FUNDS IS COMPRISED OF BOTH BOARD DESIGNATED AND PERMENTANTLY RESTRICTED FUNDS. THE BOARD DESIGNATED FUNDS ARE SET ASIDE FOR FUNDING OF OPERATIONAL COSTS IN THE FUTURE. EARNINGS ON THE BOARD DESIGNATED FUNDS ARE AVAILABLE IN THE YEAR EARNED. THE PERMANTANTLY RESTRICTED ENDOWMENT FUND CONSIST OF MONIES RECEIVED FOR THE PURPOSE OF MAINTAINING THE CEMETARY. PRINCIPLE IS NOT AVAILABLE FOR EXPENDITURE AND IS PERMANTANTLY RESTRICTED. EARNINGS ON THESE FUNDS ARE AVAILABLE FOR OPERATIONAL COSTS IN THE YEAR EARNED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0147111
IRS990ScheduleD/TotalBookValueSecuritiesAmt0210437
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0JEFF LAMMERS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1MARVIN GREIS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1BOARD MEMBER
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0ACCOUNTING SERVICES
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1OTHER SERVICES
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0BOARD MEMBER - JEFF LAMMERS HAS INDIRECT RELATIONSHIP WITH ORGANIZATION BECAUSE OF OWNERSHIP INTEREST IN BUSINESS THAT PROVIDES ACCOUNTING SERVICES BOARD MEMBER - MARVIN GREIS HAS INDIRECT RELATIONSHIP WITH ORGANISATION BECAUSE OF OWNERSHIP INTEREST IN BUSINESS THAT PROVIDES GRAVE OPENING AND CLOSING SERVICES
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L, PART V
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0INDIVIDUALS WHO PURCHASE BURIAL SPACE IN THE CEMETERY BECOME MEMBERS OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING BOARD IS ELECTED BY ASSOCIATION MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS ATTENDING THE ANNUAL MEETING OF THE WALNUT GROVE CEMETERY ASSOCIATION ARE ELIGIBLE TO VOTE ON BOARD MEMBERS WHOSE TERMS ARE EXPIRING AS WELL AS ANY OTHER BUSINESS BROUGHT UP AT THAT MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COPIES OF THE RETURN AND ITS SCHEDULES WILL BE SENT TO SELECT BOARD MEMBERS PRIOR TO FILING THE RETURN AND THEY ARE ASKED TO REVIEW THE RETURN AND CONTACT OTHER BOARD MEMBERS OR THE RETURN PREPARER WITH ANY QUESTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4WALNUT GROVE CEMETERY MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0454169
IRS990/TotalAssetsEOYAmt0429261
IRS990/TotalAssetsGrp/BOYAmt0454169
IRS990/TotalAssetsGrp/EOYAmt0429261
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06972
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt072193
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01396
IRS990/TotalLiabilitiesEOYAmt0925
IRS990/TotalLiabilitiesGrp/BOYAmt01396
IRS990/TotalLiabilitiesGrp/EOYAmt0925
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0452773
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0428336
IRS990/TotalProgramServiceRevenueAmt039074
IRS990/TotalRevenueGrp/ExclusionAmt01710
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt039074
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt047756
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0454169
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0429261
IRS990/TravelGrp/TotalAmt0817
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0211270
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0185318
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 27
IRS990/USAddress/CityNm0BOONVILLE
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd065233
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFFREY H LAMMERS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06608827243
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-11-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WALNUT GROVE CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WALN
ReturnHeader/Filer/EIN0440477710
ReturnHeader/Filer/PhoneNum06608827243
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 143
ReturnHeader/Filer/USAddress/CityNm0BOONVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd065233
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0431698321
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAMMERS & ASSOCIATES CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 27
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BOONVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd065233
ReturnHeader/PreparerPersonGrp/PhoneNum06608826000
ReturnHeader/PreparerPersonGrp/PreparationDt02015-11-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY H LAMMERS CPA
ReturnHeader/ReturnTs02015-11-16T17:09:56-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$429,261
Liabilities
$925
Net assets
$428,336
Revenue
$47,756
Expenses
$72,193
Net income
-$24,437
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.30$0.05$4.25$0.60$0.61$0.01
2023Detailed filing. Detailed filing data is available for this year.$4.33$0.06$4.26$0.70$0.70$0.01
2022Detailed filing. Detailed filing data is available for this year.$4.26$0.01$4.26$0.70$0.65$0.05
2021Detailed filing. Detailed filing data is available for this year.$4.22$0.01$4.21$0.87$0.76$0.11
2020Detailed filing. Detailed filing data is available for this year.$4.11$0.01$4.10$0.65$0.69$0.04
2019Detailed filing. Detailed filing data is available for this year.$4.15$0.01$4.15$0.53$0.66$0.13
2018Detailed filing. Detailed filing data is available for this year.$4.28$0.01$4.27$0.77$0.68$0.09
2017Detailed filing. Detailed filing data is available for this year.$4.19$0.01$4.19$0.63$0.69$0.06
2016Detailed filing. Detailed filing data is available for this year.$4.25$0.01$4.24$0.72$0.76$0.04
2015Detailed filing. Detailed filing data is available for this year.$4.29$0.01$4.29$0.75$0.75$0.00
2014Detailed filing. Detailed filing data is available for this year.$4.29$0.01$4.28$0.48$0.72$0.24
2013Summary only. Only limited summary data is available for this year.$4.54$0.01$4.53$0.60$0.82$0.22
2012Summary only. Only limited summary data is available for this year.$4.75$0.01$4.74$1.06$0.82$0.25
2011Summary only. Only limited summary data is available for this year.$4.51$0.01$4.50$0.77$0.85$0.08