Civic Intelligence

Topeka Cemetery Association

990 • Fiscal year 2018 • EIN 48-0451250

Jan 01, 2018 to Dec 31, 2018 • Filed on Jun 06, 2019

1601 SE 10 AveTopeka, KS 66607-1599

(785) 233-4132

Siviq Scores

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

Liabilities / Assets

85th percentile

0.02x

Higher debt load relative to assets than 85% of similar nonprofits.

2018 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

83rd percentile

0.05x

Higher debt load relative to revenue than 83% of similar nonprofits.

2018 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2018

Net Margin

28th percentile

-6.3%

Higher net margin than 28% of similar nonprofits.

2018 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

95th percentile

$40,940

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 13.1% of source-year revenue.

2018 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2018

Asset Growth

17th percentile

-5.3%

Faster asset growth than 17% of similar nonprofits.

2018 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

12th percentile

-43%

Faster revenue growth than 12% of similar nonprofits.

2018 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Down

$834,084

Down $47,102 (-5.3%) from 2017

Net Assets

Down

$817,659

Down $27,790 (-3.3%) from 2017

Liabilities

Down

$16,425

Down $19,312 (-54%) from 2017

Revenue

Down

$312,818

Down $232,788 (-43%) from 2017

Expenses

Down

$332,661

Down $18,414 (-5.2%) from 2017

Net Income

Down

-$19,843

Down $214,374 (-110%) from 2017

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2010: $90,261Liabilities 2010: $3,762Net Assets 2010: $86,4992010Assets 2011: $172,321Liabilities 2011: $8,318Net Assets 2011: $164,0032011Assets 2012: $200,233Liabilities 2012: $25,234Net Assets 2012: $174,9992012Assets 2013: $206,237Liabilities 2013: $10,836Net Assets 2013: $195,4012013Assets 2014: $204,454Liabilities 2014: $3,505Net Assets 2014: $200,9492014Assets 2015: $197,282Liabilities 2015: $8,107Net Assets 2015: $189,1752015Assets 2016: $243,869Liabilities 2016: $37,027Net Assets 2016: $206,8422016Assets 2017: $881,186Liabilities 2017: $35,737Net Assets 2017: $845,4492017Assets 2018: $834,084Liabilities 2018: $16,425Net Assets 2018: $817,6592018Assets 2019: $842,420Liabilities 2019: $13,578Net Assets 2019: $828,8422019Assets 2020: $869,213Liabilities 2020: $18,898Net Assets 2020: $850,3152020Assets 2021: $919,401Liabilities 2021: $18,919Net Assets 2021: $900,4822021Assets 2022: $789,723Liabilities 2022: $6,298Net Assets 2022: $783,4252022Assets 2023: $852,193Liabilities 2023: $20,652Net Assets 2023: $831,5412023Assets 2024: $980,812Liabilities 2024: $19,517Net Assets 2024: $961,2952024

Highlighted filing

2018

Assets$834,084
Liabilities$16,425
Net Assets$817,659

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $157,9032010Expenses 2011: $200,0362011Expenses 2012: $210,6312012Revenue 2013: $227,674Expenses 2013: $207,272Net Income 2013: $20,4022013Revenue 2014: $223,284Expenses 2014: $217,736Net Income 2014: $5,5482014Revenue 2015: $221,854Expenses 2015: $233,628Net Income 2015: -$11,7742015Revenue 2016: $279,458Expenses 2016: $261,791Net Income 2016: $17,6672016Revenue 2017: $545,606Expenses 2017: $351,075Net Income 2017: $194,5312017Revenue 2018: $312,818Expenses 2018: $332,661Net Income 2018: -$19,8432018Revenue 2019: $327,819Expenses 2019: $364,501Net Income 2019: -$36,6822019Revenue 2020: $323,523Expenses 2020: $340,056Net Income 2020: -$16,5332020Revenue 2021: $426,357Expenses 2021: $390,154Net Income 2021: $36,2032021Revenue 2022: $331,396Expenses 2022: $369,590Net Income 2022: -$38,1942022Revenue 2023: $356,761Expenses 2023: $345,386Net Income 2023: $11,3752023Revenue 2024: $499,873Expenses 2024: $398,994Net Income 2024: $100,8792024

Highlighted filing

2018

Revenue$312,818
Expenses$332,661
Net Income-$19,843
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Jun 6, 2019
Return Version
2018v3.1
Gross Receipts
$359,629
Mission and Program Overview

Mission

CEMETERY OPERATION

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$537,202$537,202→ $0
Investments Program Related$444,076$431,015▼ $13,061
Rtn Earn Endowment Incm Other Fnds$308,247$280,457▼ $27,790
Savings and Temporary Cash Investments$327,765$231,853▼ $95,912
Land, Buildings, and Equipment, Net$73,332$129,613▲ $56,281
Accounts Receivable$30,955$33,031▲ $2,076
Cash and Non-Interest-Bearing Accounts$5,058$8,572▲ $3,514
Total Assets$881,186$834,084▼ $47,102
Liabilities
Accounts Payable and Accrued Expenses$22,341$16,425▼ $5,916
Mortgage Notes Payable Secured by Investment Property$13,396--
Total Liabilities$35,737$16,425▼ $19,312
Net Assets / Fund Balance
Total Net Assets Fund Balance$845,449$817,659▼ $27,790
Total Liabilities and Net Assets / Fund Balance$881,186$834,084▼ $47,102

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$431,015--
Buildings$78,966$51,852-
Land$31,680--
Equipment$18,967$123,021-

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$444,076$4,055▲ $2,698$17,484$431,015
2017$407,950$39,188▲ $47,490$46,222$444,076
2016$360,025-▲ $4,517$9,540$353,828
2015$365,430-▲ $6,725$10,970$360,025
2014$369,960$1,000▲ $8,020$12,400$365,430
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Lisa SandmeyerManagerSuperintendentFT$40,940$40,940

Board Members and Trustees

NameTitle
Chris HuttonPresident
Andy GrittmanBoard member
Dale CushinberryBoard member
Dennis HintzBoard member
Shawn WoodsGrounds Superintendent
Neil FirestoneSecretary
Jack WismanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$165,403
Program Service Revenue
$122,237
Investment Income
$17,568
Other Revenue
$7,610
All Other Contributions
$15,403
Change in Net Assets
$-19,843
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$209,440
Salaries, Compensation, and Employee Benefits$121,423
Grants and Similar Amounts Paid$1,798
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$70,015--$70,015
Current Officers, Directors, Trustees, and Key Employees$40,940--$40,940
Depreciation Depletion$20,607--$20,607
Other Expenses$16,417--$16,417
Insurance$13,449--$13,449
Payroll Taxes$10,468--$10,468
Fees for Services Legal$10,065--$10,065
Advertising$7,856--$7,856
Office Expenses$6,329--$6,329
All Other Expenses$3,025--$3,025
Grants to Domestic Orgs$1,798--$1,798
Interest$-576--$-576
Total Functional Expenses$332,661$0$0$332,661
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Management duties delegation Part VI line 3

The general superintendents duties include, but are not limited to hiring, firing, and supervising personnel, creating sales tickets, and handling accounts payable. The board of directors relinquish such daily responsiblities to that position and unless they are otherwise contacted by the superintendent regarding extraordinary circumstances, only meet and make management decisions one per month.

Form 990 governing body review Part VI line 11

During the next board meeting the final draft of form 990 and its supporting forms and schedules will be presented to the board of directors and for final approval before being filed with the IRS.

Governing documents etc available to public Part VI line 19

All governing documents are available for the publics physical inspection at the organizations office at 1601 SE 10th Ave, Topeka, KS.

Filing and Contact Details

Filer

Filer Name
Topeka Cemetery Association
EIN
48-0451250
Address
1601 SE 10 Ave, Topeka, KS 66607-1599

Signing Officer

Name
Lisa Sandmeyer
Title
Executive Direc
Phone
7852334132
Signed
2019-06-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris Hutton
Formed
1877
Legal Domicile
Ks
Voting Board Members
7
Independent Board Members
7
Employees
5

Preparer

Firm
Michael W Driver CPA LLC
Address
3601 SW 29th St Suite 119, Topeka, KS 66614
Preparer
Michael W Driver
Phone
7854097106
Supplemental Narrative

Additional Explanations

Explanation of other changes in net assets or fund balances Part XI line 9

This adjustment was to add to the books a fund not previously recorded properly on the balance sheet.

List of other fees for services expenses Part IX line 11G

Contract labor, mowing and snow removal and digging.

Raw XML Appendix396 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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IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt04055
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0431015
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt02698
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt017484
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt04330
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0407950
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt039188
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0444076
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt047490
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt046222
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt01174
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0360025
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0353828
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt04517
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt09540
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt01160
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0365430
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0360025
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt06725
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt010970
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt01150
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0369960
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt01000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0365430
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt08020
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt012400
IRS990ScheduleD/EquipmentGrp/BookValueAmt018967
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0123021
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0141988
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt0431015
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0Investment held at Kaw Valley Bank
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/LandGrp/BookValueAmt031680
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt031680
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0129613
IRS990ScheduleD/TotalBookValueProgramRltdAmt0431015
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The general superintendents duties include, but are not limited to hiring, firing, and supervising personnel, creating sales tickets, and handling accounts payable. The board of directors relinquish such daily responsiblities to that position and unless they are otherwise contacted by the superintendent regarding extraordinary circumstances, only meet and make management decisions one per month.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1During the next board meeting the final draft of form 990 and its supporting forms and schedules will be presented to the board of directors and for final approval before being filed with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All governing documents are available for the publics physical inspection at the organizations office at 1601 SE 10th Ave, Topeka, KS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3This adjustment was to add to the books a fund not previously recorded properly on the balance sheet.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Contract labor, mowing and snow removal and digging.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Explanation of other changes in net assets or fund balances Part XI line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4List of other fees for services expenses Part IX line 11g
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0881186
IRS990/TotalAssetsEOYAmt0834084
IRS990/TotalAssetsGrp/BOYAmt0881186
IRS990/TotalAssetsGrp/EOYAmt0834084
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0165403
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0332661
IRS990/TotalFunctionalExpensesGrp/TotalAmt0332661
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt035737
IRS990/TotalLiabilitiesEOYAmt016425
IRS990/TotalLiabilitiesGrp/BOYAmt035737
IRS990/TotalLiabilitiesGrp/EOYAmt016425
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0845449
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0817659
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0332661
IRS990/TotalProgramServiceRevenueAmt0122237
IRS990/TotalReportableCompFromOrgAmt040940
IRS990/TotalRevenueGrp/ExclusionAmt017568
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0129847
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0312818
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0881186
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0834084
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0true
IRS990/WrittenPolicyOrProcedureInd0false
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Lisa Sandmeyer
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Executive Direc
ReturnHeader/BusinessOfficerGrp/PhoneNum07852334132
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-06-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Topeka Cemetery Association
ReturnHeader/Filer/BusinessNameControlTxt0TOPE
ReturnHeader/Filer/EIN0480451250
ReturnHeader/Filer/USAddress/AddressLine1Txt01601 SE 10 Ave
ReturnHeader/Filer/USAddress/CityNm0Topeka
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KS
ReturnHeader/Filer/USAddress/ZIPCd0666071599
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId08A712E12C7C336CCB5ECC2A1A201D48F49AD3394
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId08A712E12C7C336CCB5ECC2A1A201D48F49AD3394
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionId048492520191642mqsar4
ReturnHeader/FilingSecurityInformation/FederalOriginalSubmissionIdDt02019-06-13
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt070.168.127.61
ReturnHeader/FilingSecurityInformation/IPDt02019-06-13
ReturnHeader/FilingSecurityInformation/IPTm011:00:44
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0821520537
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Michael W Driver CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt03601 SW 29th St Suite 119
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Topeka
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd066614
ReturnHeader/PreparerPersonGrp/PhoneNum07854097106
ReturnHeader/PreparerPersonGrp/PreparationDt02019-06-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michael W Driver
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-06-13T10:52:12-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$9.81$0.20$9.61$5.00$3.99$1.01
2023Detailed filing. Detailed filing data is available for this year.$8.52$0.21$8.32$3.57$3.45$0.11
2022Detailed filing. Detailed filing data is available for this year.$7.90$0.06$7.83$3.31$3.70$0.38
2021Detailed filing. Detailed filing data is available for this year.$9.19$0.19$9.00$4.26$3.90$0.36
2020Detailed filing. Detailed filing data is available for this year.$8.69$0.19$8.50$3.24$3.40$0.17
2019Detailed filing. Detailed filing data is available for this year.$8.42$0.14$8.29$3.28$3.65$0.37
2018Detailed filing. Detailed filing data is available for this year.$8.34$0.16$8.18$3.13$3.33$0.20
2017Detailed filing. Detailed filing data is available for this year.$8.81$0.36$8.45$5.46$3.51$1.95
2016Detailed filing. Detailed filing data is available for this year.$2.44$0.37$2.07$2.79$2.62$0.18
2015Detailed filing. Detailed filing data is available for this year.$1.97$0.08$1.89$2.22$2.34$0.12
2014Detailed filing. Detailed filing data is available for this year.$2.04$0.04$2.01$2.23$2.18$0.06
2013Detailed filing. Detailed filing data is available for this year.$2.06$0.11$1.95$2.28$2.07$0.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.00$0.25$1.75$2.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.08$1.64$2.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.04$0.86$1.58