Civic Intelligence

Beatrice Cemetery Association

990 • Fiscal year 2021 • EIN 47-0364313

Mar 01, 2020 to Feb 28, 2021 • Filed on Jun 30, 2021

408 N 33rd StBeatrice, NE 68310

(402) 223-3129

Siviq Scores

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

Liabilities / Assets

87th percentile

0.03x

Higher debt load relative to assets than 87% of similar nonprofits.

2021 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

87th percentile

0.13x

Higher debt load relative to revenue than 87% of similar nonprofits.

2021 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2021

Net Margin

21st percentile

4.4%

Higher net margin than 21% of similar nonprofits.

2021 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

96th percentile

$47,023

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 24.6% of source-year revenue.

2021 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2021

Asset Growth

41st percentile

4.4%

Faster asset growth than 41% of similar nonprofits.

2021 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

19th percentile

-8.2%

Faster revenue growth than 19% of similar nonprofits.

2021 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Up

$959,946

Up $40,392 (+4.4%) from 2020

Net Assets

Up

$934,288

Up $18,502 (+2.0%) from 2020

Liabilities

Up

$25,658

Up $21,890 (+581%) from 2020

Revenue

Down

$190,763

Down $17,075 (-8.2%) from 2020

Expenses

Down

$182,321

Down $37,966 (-17%) from 2020

Net Income

Up

$8,442

Up $20,891 (+168%) from 2020

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $720,333Liabilities 2010: $1,841Net Assets 2010: $718,4922010Assets 2011: $736,739Liabilities 2011: $1,174Net Assets 2011: $735,5652011Assets 2012: $748,050Liabilities 2012: $1,334Net Assets 2012: $746,7162012Assets 2013: $791,336Liabilities 2013: $2,773Net Assets 2013: $788,5632013Assets 2014: $788,167Liabilities 2014: $2,562Net Assets 2014: $785,6052014Assets 2015: $879,107Liabilities 2015: $2,579Net Assets 2015: $876,5282015Assets 2016: $786,480Liabilities 2016: $3,100Net Assets 2016: $783,3802016Assets 2017: $887,836Liabilities 2017: $3,783Net Assets 2017: $884,0532017Assets 2018: $888,416Liabilities 2018: $3,330Net Assets 2018: $885,0862018Assets 2019: $946,544Liabilities 2019: $3,645Net Assets 2019: $942,8992019Assets 2020: $919,554Liabilities 2020: $3,768Net Assets 2020: $915,7862020Assets 2021: $959,946Liabilities 2021: $25,658Net Assets 2021: $934,2882021Assets 2022: $868,424Liabilities 2022: $3,239Net Assets 2022: $865,1852022Assets 2023: $858,109Liabilities 2023: $3,351Net Assets 2023: $854,7582023Assets 2024: $839,247Liabilities 2024: $31,205Net Assets 2024: $808,0422024Assets 2025: $953,027Liabilities 2025: $24,891Net Assets 2025: $928,1362025

Highlighted filing

2021

Assets$959,946
Liabilities$25,658
Net Assets$934,288

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2010: $110,931Expenses 2010: $123,271Net Income 2010: -$12,3402010Expenses 2011: $113,3692011Expenses 2012: $125,1512012Expenses 2013: $124,3282013Revenue 2014: $134,585Expenses 2014: $129,650Net Income 2014: $4,9352014Revenue 2015: $234,707Expenses 2015: $168,928Net Income 2015: $65,7792015Revenue 2016: $174,799Expenses 2016: $200,986Net Income 2016: -$26,1872016Revenue 2017: $183,067Expenses 2017: $143,789Net Income 2017: $39,2782017Revenue 2018: $169,326Expenses 2018: $159,399Net Income 2018: $9,9272018Revenue 2019: $225,379Expenses 2019: $160,746Net Income 2019: $64,6332019Revenue 2020: $207,838Expenses 2020: $220,287Net Income 2020: -$12,4492020Revenue 2021: $190,763Expenses 2021: $182,321Net Income 2021: $8,4422021Revenue 2022: $305,436Expenses 2022: $423,263Net Income 2022: -$117,8272022Revenue 2023: $284,239Expenses 2023: $257,492Net Income 2023: $26,7472023Revenue 2024: $255,365Expenses 2024: $311,837Net Income 2024: -$56,4722024Revenue 2025: $355,524Expenses 2025: $322,476Net Income 2025: $33,0482025

Highlighted filing

2021

Revenue$190,763
Expenses$182,321
Net Income$8,442
Jump To
Filing Snapshot
Filing Period
Mar 1, 2020 to Feb 28, 2021
Signed
Jun 30, 2021
Return Version
2020v4.0
Gross Receipts
$270,763
Mission and Program Overview

Mission

DISPOSAL OF HUMAN BODIES

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$737,817$755,886▲ $18,069
Land, Buildings, and Equipment, Net$80,297$80,297→ $0
Cash and Non-Interest-Bearing Accounts$41,440$63,763▲ $22,323
Savings and Temporary Cash Investments$60,000$60,000→ $0
Total Assets$919,554$959,946▲ $40,392
Liabilities
Other Liabilities-$22,500-
Accounts Payable and Accrued Expenses$3,768$3,158▼ $610
Total Liabilities$3,768$25,658▲ $21,890
Net Assets / Fund Balance
Net Assets With Donor Restrictions$509,549$505,928▼ $3,621
Net Assets Without Donor Restrictions$406,237$428,360▲ $22,123
Total Net Assets Fund Balance$915,786$934,288▲ $18,502
Total Liabilities and Net Assets / Fund Balance$919,554$959,946▲ $40,392

Asset Categories

AssetBook ValueDepreciationBasis
Land$80,297-$80,297

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$507,149$7,015▲ $9,362$19,999$503,528
2019$482,056$5,340▲ $40,680$20,927$507,149
2018$454,348$4,970▲ $22,738-$482,056
2017$468,005$7,885▼ $21,542-$454,348
2016$427,760$6,745▲ $33,500-$468,005
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
David Vrtiska-until Jan 21SecretaryFT$47,023$47,023
Chad KlevelandSecretaryFT$5,399$5,399
Donald JohnsenTreasurer-$1,200$1,200

Board Members and Trustees

NameTitle
Steve NortonPresident
Alvin HulsDirector
Arlen NiesDirector
David CatlinDirector
Gordon BittingDirector
Larry PardeDirector
Mike McmasterDirector
Steven CalkinDirector
Wade ThornburgDirector
Wayne Cacek Until JuneDirector
Duane LennersVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$5,030
Program Service Revenue
$154,179
Investment Income
$31,166
Other Revenue
$388
All Other Contributions
$5,030
Change in Net Assets
$8,442
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$127,056
Other Expenses$55,265
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$67,787$49,920-$117,707
Insurance$9,940--$9,940
Payroll Taxes$5,386$3,963-$9,349
Occupancy$4,262--$4,262
All Other Expenses$2,805--$2,805
Fees for Services Accounting-$2,360-$2,360
Office Expenses-$1,909-$1,909
Other Expenses$1,372--$1,372
Advertising-$308-$308
Total Functional Expenses$123,861$58,460$0$182,321
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Ppp Loan$22,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 7A

All lot owners are invited to the annual meeting, can vote on the governin g body, and ratify all actions of the governing body by review of the minu tes of the board meetings.

Form 990, Page 6, Part VI, Line 7B

All lot owners can vote on the governing body and ratify all actions of the governing body by review of the minutes of the board meetings

Form 990, Page 6, Part VI, Line 11B

Form 990 is reviewed by the board of directors before it is signed by an officer and filed.

Form 990, Page 6, Part VI, Line 19

Documents are available upon request from the board of directors.

Filing and Contact Details

Filer

Filer Name
Beatrice Cemetery Association
EIN
47-0364313
Phone
4022233129
Address
408 N 33RD ST, BEATRICE, NE 68310

Signing Officer

Name
Donald Johnsen
Title
Treasurer
Phone
4022233129
Signed
2021-06-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Donald Johnsen
Formed
1947
Legal Domicile
Ne
Voting Board Members
12
Independent Board Members
12
Employees
5

Preparer

Firm
Bryant & Associates Pc
Address
115 N 25TH ST, BEATRICE, NE 68310
Preparer
Barbara L Johnsen
Phone
4022233367
Supplemental Narrative

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

The organization's bylaws require that mimimum of 5% of all lot sales be put into the perpertual care fund. The earnings from this fund are used for the upkeep of the cemetery property, and the principal is permanately restricted for future upkeep.

Raw XML Appendix391 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/PYContributionsGrantsAmt03000
IRS990/PYInvestmentIncomeAmt044047
IRS990/PYOtherExpensesAmt0102857
IRS990/PYOtherRevenueAmt0466
IRS990/PYProgramServiceRevenueAmt0160325
IRS990/PYRevenuesLessExpensesAmt0-12449
IRS990/PYSalariesCompEmpBnftPaidAmt0117430
IRS990/PYTotalExpensesAmt0220287
IRS990/PYTotalRevenueAmt0207838
IRS990/ReconcilationRevenueExpnssAmt08442
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt060000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt060000
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0507149
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt07015
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0503528
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt09362
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt019999
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0482056
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt05340
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0507149
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt040680
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt020927
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0454348
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt04970
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0482056
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt022738
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0468005
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt07885
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0454348
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-21542
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0427760
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt06745
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0468005
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt033500
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/LandGrp/BookValueAmt080297
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt080297
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt022500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PPP LOAN
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S BYLAWS REQUIRE THAT MIMIMUM OF 5% OF ALL LOT SALES BE PUT INTO THE PERPERTUAL CARE FUND. THE EARNINGS FROM THIS FUND ARE USED FOR THE UPKEEP OF THE CEMETERY PROPERTY, AND THE PRINCIPAL IS PERMANATELY RESTRICTED FOR FUTURE UPKEEP.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 2, PART V, LINE 4
IRS990ScheduleD/TotalBookValueLandBuildingsAmt080297
IRS990ScheduleD/TotalLiabilityAmt022500
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL LOT OWNERS ARE INVITED TO THE ANNUAL MEETING, CAN VOTE ON THE GOVERNIN G BODY, AND RATIFY ALL ACTIONS OF THE GOVERNING BODY BY REVIEW OF THE MINU TES OF THE BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALL LOT OWNERS CAN VOTE ON THE GOVERNING BODY AND RATIFY ALL ACTIONS OF THE GOVERNING BODY BY REVIEW OF THE MINUTES OF THE BOARD MEETINGS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS BEFORE IT IS SIGNED BY AN OFFICER AND FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE AVAILABLE UPON REQUEST FROM THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0919554
IRS990/TotalAssetsEOYAmt0959946
IRS990/TotalAssetsGrp/BOYAmt0919554
IRS990/TotalAssetsGrp/EOYAmt0959946
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05030
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt058460
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0123861
IRS990/TotalFunctionalExpensesGrp/TotalAmt0182321
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03768
IRS990/TotalLiabilitiesEOYAmt025658
IRS990/TotalLiabilitiesGrp/BOYAmt03768
IRS990/TotalLiabilitiesGrp/EOYAmt025658
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0915786
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0934288
IRS990/TotalProgramServiceExpensesAmt0123861
IRS990/TotalProgramServiceRevenueAmt0154179
IRS990/TotalReportableCompFromOrgAmt053622
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0185733
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0190763
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0919554
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0959946
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0408 N 33RD ST
IRS990/USAddress/CityNm0BEATRICE
IRS990/USAddress/StateAbbreviationCd0NE
IRS990/USAddress/ZIPCd068310
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DONALD JOHNSEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04022233129
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-06-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BEATRICE CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0BEAT
ReturnHeader/Filer/EIN0470364313
ReturnHeader/Filer/PhoneNum04022233129
ReturnHeader/Filer/USAddress/AddressLine1Txt0408 N 33RD ST
ReturnHeader/Filer/USAddress/CityNm0BEATRICE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NE
ReturnHeader/Filer/USAddress/ZIPCd068310
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0470845349
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BRYANT & ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0115 N 25TH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEATRICE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd068310
ReturnHeader/PreparerPersonGrp/PhoneNum04022233367
ReturnHeader/PreparerPersonGrp/PreparationDt02021-06-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BARBARA L JOHNSEN
ReturnHeader/ReturnTs02021-09-22T09:05:04-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DONALD
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0JOHNSEN
ReturnHeader/TaxPeriodBeginDt02020-03-01
ReturnHeader/TaxPeriodEndDt02021-02-28
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.53$0.25$9.28$3.56$3.22$0.33
2024Detailed filing. Detailed filing data is available for this year.$8.39$0.31$8.08$2.55$3.12$0.56
2023Detailed filing. Detailed filing data is available for this year.$8.58$0.03$8.55$2.84$2.57$0.27
2022Detailed filing. Detailed filing data is available for this year.$8.68$0.03$8.65$3.05$4.23$1.18
2021Detailed filing. Detailed filing data is available for this year.$9.60$0.26$9.34$1.91$1.82$0.08
2020Detailed filing. Detailed filing data is available for this year.$9.20$0.04$9.16$2.08$2.20$0.12
2019Detailed filing. Detailed filing data is available for this year.$9.47$0.04$9.43$2.25$1.61$0.65
2018Detailed filing. Detailed filing data is available for this year.$8.88$0.03$8.85$1.69$1.59$0.10
2017Detailed filing. Detailed filing data is available for this year.$8.88$0.04$8.84$1.83$1.44$0.39
2016Detailed filing. Detailed filing data is available for this year.$7.86$0.03$7.83$1.75$2.01$0.26
2015Detailed filing. Detailed filing data is available for this year.$8.79$0.03$8.77$2.35$1.69$0.66
2014Detailed filing. Detailed filing data is available for this year.$7.88$0.03$7.86$1.35$1.30$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.91$0.03$7.89$1.24
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.48$0.01$7.47$1.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.37$0.01$7.36$1.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.20$0.02$7.18$1.11$1.23$0.12