Civic Intelligence

Jefferson Cemetery Association

990EZ • Fiscal year 2022 • EIN 45-1565439

Jan 01, 2022 to Dec 31, 2022 • Filed on May 10, 2023

Organization ProfileN/A
PO Box 143Upland, IN 46989

(765) 998-2887

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 2022

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2022

Net Margin

55th percentile

16%

Higher net margin than 55% of similar nonprofits.

2022 filings • 501(c)13 • <$500k nonprofits • Source year 2022

Top Officer Pay

71st percentile

$0

Higher top officer pay than 71% of similar nonprofits.

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

2022 filings • 501(c)13 • <$500k nonprofits • Source year 2022

Asset Growth

18th percentile

-9.7%

Faster asset growth than 18% of similar nonprofits.

2022 filings • 501(c)13 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

36th percentile

-23%

Faster revenue growth than 36% of similar nonprofits.

2022 filings • 501(c)13 • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$414,404

Down $44,569 (-9.7%) from 2021

Net Assets

Down

$414,404

Down $44,569 (-9.7%) from 2021

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin55th percentile

Revenue

Down

$47,134

Down $14,033 (-23%) from 2021

Expenses

Down

$39,633

Down $11,789 (-23%) from 2021

Net Income

Down

$7,501

Down $2,244 (-23%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth18th 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

2022

Assets$414,404
Liabilities-
Net Assets$414,404
Open 2022 Filing

Operations Trend

Revenue Growth36th 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

2022

Revenue$47,134
Expenses$39,633
Net Income$7,501
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
May 10, 2023
Return Version
2022v5.0
Gross Receipts
$47,134
Mission and Program Overview

Mission

Maintain cemetery grands and facilities.

Program Services

DescriptionGrantsExpenses
MAINTAIN CEMETERY GRANDS AND FACILITIES.--
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JERRY DEETERTrustee-$0--
JAY ROSSTrustee-$0--
JACK ROSSTrustee-$0--
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
2023-05-10

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-ez, Part I, Line 16

“Expenses administration 5,304 office supplies/expense 413 insurance 1,520 non-investment depreciation 3,124 total 10,361”

Form 990-ez, Part I, Line 20

“Mv change for perpetual care fund 0 mv change for perpetual care fund -51,382 mv change for perpetual care fund -688”

Form 990-ez, Part II, Line 24

“Equipment 18,370 30,470 less accumulated depreciation 16,920 20,044 total 1,450 10,426”

Raw XML Appendix103 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/PersonNm0VERNA BRANNIGAN
IRS990EZ/BooksInCareOfDetail/PhoneNum07659982887
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0133 N SECOND STREET
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine2Txt0PO BOX 1
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0UPLAND
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd046898
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0329153
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0276519
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt07501
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0500
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0458973
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0414404
IRS990EZ/GainOrLossFromSaleOfAssetsAmt01250
IRS990EZ/GrossReceiptsAmt047134
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt03827
IRS990EZ/LandAndBuildingsGrp/BOYAmt0128370
IRS990EZ/LandAndBuildingsGrp/EOYAmt0127459
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0458973
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0414404
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0458973
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0414404
IRS990EZ/OccupancyRentUtltsAndMaintAmt028772
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JERRY DEETER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JAY ROSS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JACK ROSS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt01450
IRS990EZ/OtherAssetsTotalDetail/EOYAmt010426
IRS990EZ/OtherChangesInNetAssetsAmt0-52070
IRS990EZ/OtherExpensesTotalAmt010361
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0MAINTAIN CEMETERY GRANDS AND FACILITIES.
IRS990EZ/ProgramServiceRevenueAmt042057
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MAINTAIN CEMETERY GRANDS AND FACILITIES.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SaleOfAssetsGrossAmt01250
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt039633
IRS990EZ/TotalRevenueAmt047134
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADMINISTRATION 5,304 OFFICE SUPPLIES/EXPENSE 413 INSURANCE 1,520 NON-INVESTMENT DEPRECIATION 3,124 TOTAL 10,361
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MV CHANGE FOR PERPETUAL CARE FUND 0 MV CHANGE FOR PERPETUAL CARE FUND -51,382 MV CHANGE FOR PERPETUAL CARE FUND -688
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EQUIPMENT 18,370 30,470 LESS ACCUMULATED DEPRECIATION 16,920 20,044 TOTAL 1,450 10,426
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
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm0JERRY DEETER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-05-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JEFFERSON CEMETERY ASSOCATION
ReturnHeader/Filer/BusinessNameControlTxt0JEFF
ReturnHeader/Filer/EIN0451565439
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 143
ReturnHeader/Filer/USAddress/CityNm0UPLAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IN
ReturnHeader/Filer/USAddress/ZIPCd046989
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271323477
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROSE MORGAN CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0202 S MAIN ST PO BOX 253
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DUNKIRK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd047336
ReturnHeader/PreparerPersonGrp/PhoneNum07657686716
ReturnHeader/PreparerPersonGrp/PreparationDt02023-05-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROSE MORGAN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02023-05-12T10:48:07-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JERRY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DEETER
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$414,404
Liabilities
-
Net assets
$414,404
Revenue
$47,134
Expenses
$39,633
Net income
$7,501
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