Civic Intelligence

Jefferson Cemetery Assocation

EIN 45-1565439 • 501(c)13 • Upland, IN

Profile

Maintain cemetery grands and facilities.

PO Box 143Upland, IN 46989

n/A

Siviq Scores

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

Liabilities / Assets

70th percentile

0.00x

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

501(c)13 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.00x

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

501(c)13 • $500k-$1M nonprofits • Source year 2024

Net Margin

93rd percentile

74%

Higher net margin than 93% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2024

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.

501(c)13 • $500k-$1M nonprofits • Source year 2014

Asset Growth

88th percentile

12%

Faster asset growth than 88% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

98th percentile

431%

Faster revenue growth than 98% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$516,718

Up $56,388 (+12%) from 2023

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

Up

$516,718

Up $56,388 (+12%) from 2023

Operations
Liabilities / Revenue70th percentileNet Margin93rd percentile

Revenue

Up

$181,236

Up $147,109 (+431%) from 2023

Expenses

Up

$47,513

Up $14,704 (+45%) from 2023

Net Income

Up

$133,723

Up $132,405 (+10046%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

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

$600K$400K$200K$0Assets 2012: $341,978Liabilities 2012: $02012Assets 2013: $326,196Net Assets 2013: $326,1962013Assets 2014: $328,270Net Assets 2014: $328,2702014Assets 2015: $319,897Liabilities 2015: $02015Assets 2016: $323,125Liabilities 2016: $02016Assets 2017: $331,525Liabilities 2017: $02017Assets 2018: $332,952Liabilities 2018: $02018Assets 2019: $370,244Liabilities 2019: $02019Assets 2020: $403,978Liabilities 2020: $02020Assets 2021: $458,973Net Assets 2021: $458,9732021Assets 2022: $414,404Net Assets 2022: $414,4042022Assets 2023: $460,330Net Assets 2023: $460,3302023Assets 2024: $516,718Liabilities 2024: $0Net Assets 2024: $516,7182024

Highlighted filing

2024

Assets$516,718
Liabilities$0
Net Assets$516,718
Open 2024 Filing

Operations Trend

Revenue Growth98th percentile

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

$200K$150K$100K$50K$0-$50KRevenue 2012: $35,573Expenses 2012: $36,490Net Income 2012: -$9172012Revenue 2013: $31,443Expenses 2013: $45,910Net Income 2013: -$14,4672013Revenue 2014: $40,242Expenses 2014: $44,375Net Income 2014: -$4,1332014Revenue 2015: $34,326Expenses 2015: $44,924Net Income 2015: -$10,5982015Revenue 2016: $33,932Expenses 2016: $32,289Net Income 2016: $1,6432016Revenue 2017: $44,638Expenses 2017: $38,998Net Income 2017: $5,6402017Revenue 2018: $32,464Expenses 2018: $31,037Net Income 2018: $1,4272018Revenue 2019: $38,251Expenses 2019: $35,828Net Income 2019: $2,4232019Revenue 2020: $38,024Expenses 2020: $39,087Net Income 2020: -$1,0632020Revenue 2021: $61,167Expenses 2021: $51,422Net Income 2021: $9,7452021Revenue 2022: $47,134Expenses 2022: $39,633Net Income 2022: $7,5012022Revenue 2023: $34,127Expenses 2023: $32,809Net Income 2023: $1,3182023Revenue 2024: $181,236Expenses 2024: $47,513Net Income 2024: $133,7232024

Highlighted filing

2024

Revenue$181,236
Expenses$47,513
Net Income$133,723
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$516,718
Liabilities
$0
Net assets
$516,718
Revenue
$181,236
Expenses
$47,513
Net income
$133,723
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.17$0.00$5.17$1.81$0.48$1.34
2023Detailed filing. Detailed filing data is available for this year.$4.60$4.60$0.34$0.33$0.01
2022Detailed filing. Detailed filing data is available for this year.$4.14$4.14$0.47$0.40$0.08
2021Detailed filing. Detailed filing data is available for this year.$4.59$4.59$0.61$0.51$0.10
2020Summary only. Only limited summary data is available for this year.$4.04$0.00$0.38$0.39$0.01
2019Summary only. Only limited summary data is available for this year.$3.70$0.00$0.38$0.36$0.02
2018Summary only. Only limited summary data is available for this year.$3.33$0.00$0.32$0.31$0.01
2017Summary only. Only limited summary data is available for this year.$3.32$0.00$0.45$0.39$0.06
2016Summary only. Only limited summary data is available for this year.$3.23$0.00$0.34$0.32$0.02
2015Summary only. Only limited summary data is available for this year.$3.20$0.00$0.34$0.45$0.11
2014Detailed filing. Detailed filing data is available for this year.$3.28$3.28$0.40$0.44$0.04
2013Detailed filing. Detailed filing data is available for this year.$3.26$3.26$0.31$0.46$0.14
2012Summary only. Only limited summary data is available for this year.$3.42$0.00$0.36$0.36$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.0
Gross Receipts
$181,236
Mission and Program Overview

Mission

Maintain cemetery grands and facilities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$255,118$303,308▲ $48,190
Land, Buildings, and Equipment, Net$133,956$130,929▼ $3,027
Savings and Temporary Cash Investments$53,650$55,321▲ $1,671
Cash and Non-Interest-Bearing Accounts$17,606$27,160▲ $9,554
Total Assets$460,330$516,718▲ $56,388
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$460,330$516,718▲ $56,388
Total Net Assets Fund Balance$460,330$516,718▲ $56,388
Total Liabilities and Net Assets / Fund Balance$460,330$516,718▲ $56,388

Asset Categories

AssetBook ValueDepreciationBasis
Land$98,600-$98,600
Buildings$27,037$8,492$35,529
Equipment$5,292$17,178$22,470
Compensation and Service Providers
Top Officer Pay70th percentile

Board Members and Trustees

NameTitle
Jack RossTrustee
Jay RossTrustee
Jerry DeeterTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$57
Program Service Revenue
$53,915
Investment Income
$127,264
Other Revenue
$0
All Other Contributions
$57
Change in Net Assets
$133,723
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$47,513
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy---$34,171
Office Expenses---$6,237
Depreciation Depletion---$3,027
Fees for Service Investment Mgmnt Fees---$2,452
Insurance---$1,626
Total Functional Expenses$0$0$0$47,513
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, Page 6, Part VI, Line 11B

“Reviewed by management and officers”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Jefferson Cemetery Assocation
EIN
45-1565439
Address
PO BOX 143, UPLAND, IN 46989

Signing Officer

Name
Jerry Deeter
Title
Trustee
Signed
2025-11-14

Organization Details

Principal Officer
Jerry Deeter
Legal Domicile
In
Voting Board Members
3
Independent Board Members
3
Employees
0

Preparer

Firm
Rose Morgan CPA
Address
202 S MAIN ST PO BOX 253, DUNKIRK, IN 47336
Preparer
Rose Morgan
Phone
7657686716
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Mv change for perpetual care fund 0 mv change for perpetual care fund -77,335 total -77,335”

Raw XML Appendix255 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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IRS990/GrantsToIndividualsInd0false
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IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0119130
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IRS990/MissionDesc0MAINTAIN CEMETERY GRANDS AND FACILITIES.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/ReturnTs02025-11-17T20:03:53-05:00
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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