Civic Intelligence

Schuyler Cemetery Association C/O Willard Horak

EIN 47-0292348 • 501(c)13 • Schuyer, NE

Profile

Operation and maintenance of public cemetery

PO Box 107Schuyer, NE 68661

n/A

Siviq Scores

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

Liabilities / Assets

77th percentile

0.00x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

78th percentile

0.01x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2025

Net Margin

38th percentile

0.5%

Higher net margin than 38% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2025

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

501(c)13 • <$500k nonprofits • Source year 2025

Asset Growth

42nd percentile

0.2%

Faster asset growth than 42% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

23rd percentile

-23%

Faster revenue growth than 23% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets77th percentile

Assets

Up

$402,743

Up $722 (+0.2%) from 2024

Liabilities

Up

$404

Up $371 (+1124%) from 2024

Net Assets

Up

$402,339

Up $351 (+0.1%) from 2024

Operations
Liabilities / Revenue78th percentileNet Margin38th percentile

Revenue

Down

$73,181

Down $22,196 (-23%) from 2024

Expenses

Down

$72,830

Down $729 (-1.0%) from 2024

Net Income

Down

$351

Down $21,467 (-98%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth42nd percentile

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

$600K$400K$200K$0Assets 2012: $118,673Liabilities 2012: $3402012Assets 2013: $119,345Liabilities 2013: $219Net Assets 2013: $119,1262013Assets 2014: $115,367Liabilities 2014: $645Net Assets 2014: $114,7222014Assets 2019: $67,957Liabilities 2019: $156Net Assets 2019: $67,8012019Assets 2021: $135,124Liabilities 2021: $85Net Assets 2021: $135,0392021Assets 2022: $345,113Liabilities 2022: $26Net Assets 2022: $345,0872022Assets 2023: $380,170Liabilities 2023: $0Net Assets 2023: $380,1702023Assets 2024: $402,021Liabilities 2024: $33Net Assets 2024: $401,9882024Assets 2025: $402,743Liabilities 2025: $404Net Assets 2025: $402,3392025

Highlighted filing

2025

Assets$402,743
Liabilities$404
Net Assets$402,339
Open 2025 Filing

Operations Trend

Revenue Growth23rd percentile

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

$300K$200K$100K$0-$100KRevenue 2012: $62,900Expenses 2012: $65,230Net Income 2012: -$2,3302012Revenue 2013: $62,198Expenses 2013: $61,405Net Income 2013: $7932013Revenue 2014: $43,752Expenses 2014: $48,156Net Income 2014: -$4,4042014Revenue 2019: $63,002Expenses 2019: $73,610Net Income 2019: -$10,6082019Revenue 2021: $136,659Expenses 2021: $53,689Net Income 2021: $82,9702021Revenue 2022: $287,538Expenses 2022: $51,396Net Income 2022: $236,1422022Revenue 2023: $79,188Expenses 2023: $44,105Net Income 2023: $35,0832023Revenue 2024: $95,377Expenses 2024: $73,559Net Income 2024: $21,8182024Revenue 2025: $73,181Expenses 2025: $72,830Net Income 2025: $3512025

Highlighted filing

2025

Revenue$73,181
Expenses$72,830
Net Income$351
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$402,743
Liabilities
$404
Net assets
$402,339
Revenue
$73,181
Expenses
$72,830
Net income
$351
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.03$0.00$4.02$0.73$0.73$0.00
2024Detailed filing. Detailed filing data is available for this year.$4.02$0.00$4.02$0.95$0.74$0.22
2023Detailed filing. Detailed filing data is available for this year.$3.80$0.00$3.80$0.79$0.44$0.35
2022Detailed filing. Detailed filing data is available for this year.$3.45$0.00$3.45$2.88$0.51$2.36
2021Detailed filing. Detailed filing data is available for this year.$1.35$0.00$1.35$1.37$0.54$0.83
2019Detailed filing. Detailed filing data is available for this year.$0.68$0.00$0.68$0.63$0.74$0.11
2014Detailed filing. Detailed filing data is available for this year.$1.15$0.01$1.15$0.44$0.48$0.04
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.19$0.00$1.19$0.62$0.61$0.01
2012Summary only. Only limited summary data is available for this year.$1.19$0.00$0.63$0.65$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Sep 10, 2025
Return Version
2024v5.0
Gross Receipts
$73,181
Mission and Program Overview

Mission

Operation and maintenance of public cemetery

Program Services

DescriptionGrantsExpenses
OPERATION AND MAINTENANCE OF PUBLIC CEMETERY--
DEPRECIATION EXPENSE--
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
WILLARD G HORAKPresident-$0--
KAREN HENRYTreasurer-$0--
LAURA VANEKSecretary-$0--
NELLIE MUEHLICHTrustee-$0--
ELEANOR PELANTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Schuyler Cemetery Association
EIN
47-0292348
Phone
5152990899
Address
PO BOX 107, SCHUYER, NE 68661

Signing Officer

Name
Willard G Horak
Title
President
Phone
4023522401
Signed
2025-09-10

Preparer

Firm
Pekny & Associates Cpas Pc
Address
200 E 12TH ST, SCHUYLER, NE 68661-1906
Preparer
Eileen Kopecky
Phone
4023528898
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“Grave openings 29,257 lots sold 10,377 cash rent 2,364 miscellaneous 2,159 total 44,157”

Form 990-ez, Part I, Line 16

“Expenses office expense 21 insurance 3,351 grave openings 20,875 miscellaneous 830 miscellaneous labor 238 supplies 3,536 taxes 117 non-investment depreciation 1,110 total 30,078”

Form 990-ez, Part II, Line 24

“New fence 0 4,228 less accumulated depreciation 0 141 2 hustler mowers 0 13,570 less accumulated depreciation 0 969 total 0 16,688”

Form 990-ez, Part II, Line 26

“Payroll taxes payable 33 404”

Form 990-ez, Part III, Line 31

“DEPRECIATION EXPENSE”

Raw XML Appendix115 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/BusinessName/BusinessNameLine1Txt0PEKNY & ASSOCIATES CPA'S PC
IRS990EZ/BooksInCareOfDetail/PhoneNum04023528898
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0200 E 12TH ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SCHUYLER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NE
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd068661
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0402021
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0386055
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt09941
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0351
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt011194
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0402021
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0402743
IRS990EZ/GrossReceiptsAmt073181
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt019083
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0401988
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0402339
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0401988
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0402339
IRS990EZ/OccupancyRentUtltsAndMaintAmt06713
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0WILLARD G HORAK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KAREN HENRY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2LAURA VANEK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3NELLIE MUEHLICH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4ELEANOR PELAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/EOYAmt016688
IRS990EZ/OtherExpensesTotalAmt030078
IRS990EZ/OtherRevenueTotalAmt044157
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0OPERATION AND MAINTENANCE OF PUBLIC CEMETERY
IRS990EZ/PrintingPublicationsPostageAmt0288
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0OPERATION AND MAINTENANCE OF PUBLIC CEMETERY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1DEPRECIATION EXPENSE
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt024557
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt033
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0404
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt072830
IRS990EZ/TotalRevenueAmt073181
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GRAVE OPENINGS 29,257 LOTS SOLD 10,377 CASH RENT 2,364 MISCELLANEOUS 2,159 TOTAL 44,157
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES OFFICE EXPENSE 21 INSURANCE 3,351 GRAVE OPENINGS 20,875 MISCELLANEOUS 830 MISCELLANEOUS LABOR 238 SUPPLIES 3,536 TAXES 117 NON-INVESTMENT DEPRECIATION 1,110 TOTAL 30,078
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NEW FENCE 0 4,228 LESS ACCUMULATED DEPRECIATION 0 141 2 HUSTLER MOWERS 0 13,570 LESS ACCUMULATED DEPRECIATION 0 969 TOTAL 0 16,688
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAYROLL TAXES PAYABLE 33 404
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DEPRECIATION EXPENSE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0WILLARD G HORAK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04023522401
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-09-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SCHUYLER CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O WILLARD HORAK
ReturnHeader/Filer/BusinessNameControlTxt0SCHU
ReturnHeader/Filer/EIN0470292348
ReturnHeader/Filer/PhoneNum05152990899
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 107
ReturnHeader/Filer/USAddress/CityNm0SCHUYER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd068661
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470826777
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PEKNY & ASSOCIATES CPAS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0200 E 12TH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SCHUYLER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0686611906
ReturnHeader/PreparerPersonGrp/PhoneNum04023528898
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0EILEEN KOPECKY
ReturnHeader/ReturnTs02025-09-12T09:13:07-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-05-01
ReturnHeader/TaxPeriodEndDt02025-04-30
ReturnHeader/TaxYr02024

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