Civic Intelligence

Jefferson Cemetery Association

990EZ • Fiscal year 2014 • EIN 45-1565439

Jan 01, 2014 to Dec 31, 2014 • Filed on Aug 13, 2015

Organization ProfileN/A
P O Box 143Upland, IN 46989

(765) 998-0935

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2014

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2014

Net Margin

28th percentile

-10%

Higher net margin than 28% 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

46th percentile

0.6%

Faster asset growth than 46% of similar nonprofits.

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

Revenue Growth

73rd percentile

28%

Faster revenue growth than 73% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$328,270

Up $2,074 (+0.6%) from 2013

Net Assets

Up

$328,270

Up $2,074 (+0.6%) from 2013

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin28th percentile

Revenue

Up

$40,242

Up $8,799 (+28%) from 2013

Expenses

Down

$44,375

Down $1,535 (-3.3%) from 2013

Net Income

Up

-$4,133

Up $10,334 (+71%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth46th percentile

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

$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

2014

Assets$328,270
Liabilities-
Net Assets$328,270
Open 2014 Filing

Operations Trend

Revenue Growth73rd percentile

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$40,242
Expenses$44,375
Net Income-$4,133
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Aug 13, 2015
Return Version
2014v5.0
Gross Receipts
$40,242
Mission and Program Overview

Mission

Maintain cemetery grands and facilities.

Provide cemetery lots to the general public. Maintain facilities and grounds

Program Services

DescriptionGrantsExpenses
PROVIDE CEMETERY LOTS TO THE GENERAL PUBLIC. MAINTAIN GROUNDS AND FACILITIES--
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ROBERT KINGTrustee-$0--
RANDY BALLINGERTrustee-$0--
ED MILLERTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Jefferson Cemetery Association
EIN
45-1565439
Phone
7659980935
Address
P O BOX 143, UPLAND, IN 46989

Signing Officer

Name
Robert King
Title
Trustee
Phone
7659980935
Signed
2015-08-13
Discuss with paid preparer
Yes

Preparer

Firm
Shore & Company Pc
Address
412 S MAIN STREET, NEW CASTLE, IN 47362-3311
Preparer
Vicki J Kelsey
Phone
7655214541
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses insurance 2,791 office supplies 924 wire fee 30 non-investment depreciation 875 total 4,620”

Form 990-ez, Part I, Line 20

“Adjust prior year fund balance 6,207”

Form 990-ez, Part II, Line 24

“Building 0 36,451 less accumulated depreciation 0 304 mower 0 8,000 less accumulated depreciation 0 571 total 0 43,576”

Form 990-ez, Part III

“Provide cemetery lots to the general public. Maintain facilities and grounds”

Raw XML Appendix105 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0ROBERT KING
IRS990EZ/BooksInCareOfDetail/PhoneNum07659980935
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt010455 E 55 S
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt010455 E 55 S
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0UPLAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd046989
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0227596
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0186094
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-4133
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt06890
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0326196
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0328270
IRS990EZ/GainOrLossFromSaleOfAssetsAmt01370
IRS990EZ/GrossReceiptsAmt040242
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt01279
IRS990EZ/LandAndBuildingsGrp/BOYAmt098600
IRS990EZ/LandAndBuildingsGrp/EOYAmt098600
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0326196
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0328270
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0326196
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0328270
IRS990EZ/OccupancyRentUtltsAndMaintAmt032865
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ROBERT KING
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1RANDY BALLINGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ED MILLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/EOYAmt043576
IRS990EZ/OtherChangesInNetAssetsAmt06207
IRS990EZ/OtherExpensesTotalAmt04620
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROVIDE CEMETERY LOTS TO THE GENERAL PUBLIC. MAINTAIN FACILITIES AND GROUNDS
IRS990EZ/ProgramServiceRevenueAmt037593
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE CEMETERY LOTS TO THE GENERAL PUBLIC. MAINTAIN GROUNDS AND FACILITIES
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SaleOfAssetsGrossAmt01370
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IN
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt044375
IRS990EZ/TotalRevenueAmt040242
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES INSURANCE 2,791 OFFICE SUPPLIES 924 WIRE FEE 30 NON-INVESTMENT DEPRECIATION 875 TOTAL 4,620
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ADJUST PRIOR YEAR FUND BALANCE 6,207
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BUILDING 0 36,451 LESS ACCUMULATED DEPRECIATION 0 304 MOWER 0 8,000 LESS ACCUMULATED DEPRECIATION 0 571 TOTAL 0 43,576
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PROVIDE CEMETERY LOTS TO THE GENERAL PUBLIC. MAINTAIN FACILITIES AND GROUNDS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ROBERT KING
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum07659980935
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-08-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JEFFERSON CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0JEFF
ReturnHeader/Filer/EIN0451565439
ReturnHeader/Filer/PhoneNum07659980935
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O BOX 143
ReturnHeader/Filer/USAddress/CityNm0UPLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046989
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0351969765
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SHORE & COMPANY PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0412 S MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEW CASTLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0473623311
ReturnHeader/PreparerPersonGrp/PhoneNum07655214541
ReturnHeader/PreparerPersonGrp/PreparationDt02015-08-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0VICKI J KELSEY
ReturnHeader/ReturnTs02015-08-14T14:03:20-05:00
ReturnHeader/ReturnTypeCd0990EZ
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 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$328,270
Liabilities
-
Net assets
$328,270
Revenue
$40,242
Expenses
$44,375
Net income
-$4,133
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