Civic Intelligence

Jefferson Cemetery Association

990EZ • Fiscal year 2023 • EIN 45-1565439

Jan 01, 2023 to Dec 31, 2023 • Filed on May 13, 2024

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 2023

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2023

Net Margin

46th percentile

3.9%

Higher net margin than 46% of similar nonprofits.

2023 filings • 501(c)13 • <$500k nonprofits • Source year 2023

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.

2023 filings • 501(c)13 • <$500k nonprofits • Source year 2023

Asset Growth

86th percentile

11%

Faster asset growth than 86% of similar nonprofits.

2023 filings • 501(c)13 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

24th percentile

-28%

Faster revenue growth than 24% of similar nonprofits.

2023 filings • 501(c)13 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$460,330

Up $45,926 (+11%) from 2022

Net Assets

Up

$460,330

Up $45,926 (+11%) from 2022

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin46th percentile

Revenue

Down

$34,127

Down $13,007 (-28%) from 2022

Expenses

Down

$32,809

Down $6,824 (-17%) from 2022

Net Income

Down

$1,318

Down $6,183 (-82%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth86th 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

2023

Assets$460,330
Liabilities-
Net Assets$460,330
Open 2023 Filing

Operations Trend

Revenue Growth24th 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

2023

Revenue$34,127
Expenses$32,809
Net Income$1,318
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
May 13, 2024
Return Version
2023v5.0
Gross Receipts
$34,127
Mission and Program Overview

Mission

Maintain cemetery grands and facilities.

Program Services

DescriptionGrantsExpenses
MAINTAIN CEMETERY GRANDS AND FACILITIES.--
Compensation and Service Providers
Top Officer Pay70th 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
2024-05-13

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 4,929 office supplies/expense 647 insurance 1,607 non-investment depreciation 3,018 total 10,201”

Form 990-ez, Part I, Line 20

“Mv change for perpetual care fund 44,608 mv change for perpetual care fund 0”

Form 990-ez, Part II, Line 24

“Equipment 30,470 22,470 less accumulated depreciation 20,044 15,062 total 10,426 7,408”

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/BOYAmt0276519
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0326374
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt01318
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0500
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0414404
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0460330
IRS990EZ/GainOrLossFromSaleOfAssetsAmt02335
IRS990EZ/GrossReceiptsAmt034127
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt05222
IRS990EZ/LandAndBuildingsGrp/BOYAmt0127459
IRS990EZ/LandAndBuildingsGrp/EOYAmt0126548
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0414404
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0460330
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0414404
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0460330
IRS990EZ/OccupancyRentUtltsAndMaintAmt022108
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/BOYAmt010426
IRS990EZ/OtherAssetsTotalDetail/EOYAmt07408
IRS990EZ/OtherChangesInNetAssetsAmt044608
IRS990EZ/OtherExpensesTotalAmt010201
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0MAINTAIN CEMETERY GRANDS AND FACILITIES.
IRS990EZ/ProgramServiceRevenueAmt026570
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MAINTAIN CEMETERY GRANDS AND FACILITIES.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SaleOfAssetsGrossAmt02335
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt032809
IRS990EZ/TotalRevenueAmt034127
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADMINISTRATION 4,929 OFFICE SUPPLIES/EXPENSE 647 INSURANCE 1,607 NON-INVESTMENT DEPRECIATION 3,018 TOTAL 10,201
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MV CHANGE FOR PERPETUAL CARE FUND 44,608 MV CHANGE FOR PERPETUAL CARE FUND 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EQUIPMENT 30,470 22,470 LESS ACCUMULATED DEPRECIATION 20,044 15,062 TOTAL 10,426 7,408
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/SignatureDt02024-05-13
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/PreparationDt02024-05-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROSE MORGAN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-05-14T10:22:35-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JERRY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DEETER
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$460,330
Liabilities
-
Net assets
$460,330
Revenue
$34,127
Expenses
$32,809
Net income
$1,318
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