Civic Intelligence

Live Oak Community Cemetery Tr XXXXX6006

EIN 74-6031870 • 501(c)13 • Chicago, IL

Pub. 78 Eligible

Profile

To provide funds for the maintenance of live oak community cemetery.

10 S Dearborn Il1-0111Chicago, IL 60603

n/A

Siviq Scores

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

Liabilities / Assets

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Net Margin

52nd percentile

29%

Higher net margin than 52% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$10,572

Higher top officer pay than 75% of similar nonprofits.

Top officer pay equals 42.3% of source-year revenue.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Asset Growth

27th percentile

2.0%

Faster asset growth than 27% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

1st percentile

-84%

Faster revenue growth than 1% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$1,006,866

Up $19,333 (+2.0%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$1,006,866

Up $19,333 (+2.0%) from 2023

Operations
Liabilities / Revenue51st percentileNet Margin52nd percentile

Revenue

Down

$24,968

Down $131,459 (-84%) from 2023

Expenses

Up

$17,780

Up $10,686 (+151%) from 2023

Net Income

Down

$7,188

Down $142,145 (-95%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth27th percentile

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

$1.5M$1.0M$500K$0Assets 2010: $206,377Liabilities 2010: $0Net Assets 2010: $206,3772010Assets 2011: $213,816Liabilities 2011: $0Net Assets 2011: $213,8162011Assets 2012: $214,492Liabilities 2012: $0Net Assets 2012: $214,4922012Assets 2013: $224,192Liabilities 2013: $0Net Assets 2013: $224,1922013Assets 2014: $237,386Liabilities 2014: $0Net Assets 2014: $237,3862014Assets 2015: $246,079Liabilities 2015: $0Net Assets 2015: $246,0792015Assets 2016: $247,969Liabilities 2016: $0Net Assets 2016: $247,9692016Assets 2017: $261,966Liabilities 2017: $0Net Assets 2017: $261,9662017Assets 2018: $380,430Liabilities 2018: $0Net Assets 2018: $380,4302018Assets 2019: $592,078Liabilities 2019: $0Net Assets 2019: $592,0782019Assets 2020: $630,242Liabilities 2020: $0Net Assets 2020: $630,2422020Assets 2021: $797,939Liabilities 2021: $0Net Assets 2021: $797,9392021Assets 2022: $846,062Liabilities 2022: $0Net Assets 2022: $846,0622022Assets 2023: $987,533Liabilities 2023: $0Net Assets 2023: $987,5332023Assets 2024: $1,006,866Liabilities 2024: $0Net Assets 2024: $1,006,8662024

Highlighted filing

2024

Assets$1,006,866
Liabilities$0
Net Assets$1,006,866
Open 2024 Filing

Operations Trend

Revenue Growth1st percentile

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

$300K$200K$100K$0Revenue 2010: $51,757Expenses 2010: $1,675Net Income 2010: $50,0822010Expenses 2011: $2,1002011Revenue 2012: $2,821Expenses 2012: $2,145Net Income 2012: $6762012Revenue 2013: $11,137Expenses 2013: $1,437Net Income 2013: $9,7002013Revenue 2014: $15,230Expenses 2014: $2,036Net Income 2014: $13,1942014Revenue 2015: $11,519Expenses 2015: $2,826Net Income 2015: $8,6932015Revenue 2016: $4,332Expenses 2016: $2,441Net Income 2016: $1,8912016Revenue 2017: $16,530Expenses 2017: $2,533Net Income 2017: $13,9972017Revenue 2018: $22,096Expenses 2018: $2,872Net Income 2018: $19,2242018Revenue 2019: $217,739Expenses 2019: $3,871Net Income 2019: $213,8682019Revenue 2020: $42,935Expenses 2020: $6,007Net Income 2020: $36,9282020Revenue 2021: $179,347Expenses 2021: $8,277Net Income 2021: $171,0702021Revenue 2022: $53,059Expenses 2022: $7,684Net Income 2022: $45,3752022Revenue 2023: $156,427Expenses 2023: $7,094Net Income 2023: $149,3332023Revenue 2024: $24,968Expenses 2024: $17,780Net Income 2024: $7,1882024

Highlighted filing

2024

Revenue$24,968
Expenses$17,780
Net Income$7,188
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,006,866
Liabilities
$0
Net assets
$1,006,866
Revenue
$24,968
Expenses
$17,780
Net income
$7,188
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.01$0.00$1.01$0.02$0.02$0.01
2023Detailed filing. Detailed filing data is available for this year.$0.99$0.00$0.99$0.16$0.01$0.15
2022Detailed filing. Detailed filing data is available for this year.$0.85$0.00$0.85$0.05$0.01$0.05
2021Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.18$0.01$0.17
2020Detailed filing. Detailed filing data is available for this year.$0.63$0.00$0.63$0.04$0.01$0.04
2019Detailed filing. Detailed filing data is available for this year.$0.59$0.00$0.59$0.22$0.00$0.21
2018Detailed filing. Detailed filing data is available for this year.$0.38$0.00$0.38$0.02$0.00$0.02
2017Detailed filing. Detailed filing data is available for this year.$0.26$0.00$0.26$0.02$0.00$0.01
2016Summary only. Only limited summary data is available for this year.$0.25$0.00$0.25$0.00$0.00$0.00
2015Summary only. Only limited summary data is available for this year.$0.25$0.00$0.25$0.01$0.00$0.01
2014Summary only. Only limited summary data is available for this year.$0.24$0.00$0.24$0.02$0.00$0.01
2013Summary only. Only limited summary data is available for this year.$0.22$0.00$0.22$0.01$0.00$0.01
2012Summary only. Only limited summary data is available for this year.$0.21$0.00$0.21$0.00$0.00$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.21$0.00$0.21$0.00
2010Summary only. Only limited summary data is available for this year.$0.21$0.00$0.21$0.05$0.00$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 11, 2025
Return Version
2024v5.1
Gross Receipts
$1,133,727
Mission and Program Overview

Mission

To provide funds for the maintenance of live oak community cemetery.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$987,533$1,006,866▲ $19,333
Savings and Temporary Cash Investments$15,863$41,102▲ $25,239
Cash and Non-Interest-Bearing Accounts-$3,592-
Total Assets$987,533$1,006,866▲ $19,333
Other Assets Total$971,670$962,172▼ $9,498
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$987,533$1,006,866▲ $19,333
Total Liabilities and Net Assets / Fund Balance$987,533$1,006,866▲ $19,333
Compensation and Service Providers
Top Officer Pay75th percentile

Employees

NameTitleBaseTotal
-Trustee$10,572$10,572

Board Members and Trustees

NameTitle
Jacob R WilhiteBoard Member
Marianne HawkinsBoard Member
Robert WilhiteBoard Member
W Craig ScottBoard Member
Willie KasperBoard Member
Bobbie KasperBoard Secretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$24,968
Other Revenue
$0
Change in Net Assets
$7,188
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,572
Grants and Similar Amounts Paid$6,628
Other Expenses$580
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$5,168$5,404-$10,572
Grants to Domestic Orgs$6,628--$6,628
Other Expenses-$580-$580
Total Functional Expenses$11,796$5,984$0$17,780
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Live Oak Community CemeteryBuda, TX501 (c)(13)Program Support$6,628
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
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
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 2

“This trust is organized as a non-profit cemetery corporation located in a small town in buda, tx (population 15,000). It is difficult to find individuals to voluntarily serve on the cemetery board. Willie kasper and bobbie kasper are related. Jacob r. Wilhite and robert wilhite are related.”

Form 990, Page 6, Part VI, Line 11-description of Process for Review

“Trustee reviews all underlying monetary and factual information before the irs form 990 is filed.”

Form 990, Page 6, Part VI, Line 19

“As trustee, jp morgan chase bank, n.a., maintains a close and continuous working relationship with the officers of the supported organization.the governing documents are not available to the general public, but have been given and are available to all interested parties such as beneficiaries, trustees, executors, etc. Jpmorgan chase bank, na does not have a public conflict of interest policy. However, the governing documents and state law impose limitations of trustee powers that jpmorgan chase bank, na strictly follows. Financial statements are sent to each chartiable benefiary for review and comment.”

Filing and Contact Details

Filer

Filer Name
Live Oak Community Cemetery Tr Xxxxx6006
EIN
74-6031870
Phone
8004962583
Address
10 S DEARBORN IL1-0111, CHICAGO, IL 60603

Signing Officer

Name
Krystal Zec
Title
Vice President
Phone
8004962583
Signed
2025-04-11
Discuss with paid preparer
Yes

Organization Details

Formed
1959
Legal Domicile
TX
Voting Board Members
7
Independent Board Members
6
Employees
0
Volunteers
6

Preparer

Firm
Ernst & Young US Llp
Address
99 WOOD AVE SOUTH, ISELIN, NJ 08830
Preparer
Heather a Hawes
Phone
7327679100
Supplemental Narrative

Additional Explanations

Explanation for Form 990, Part XI, Line 9

“2023 transactions posted in 2024 $12,284.11; 2024 transactions posted in 2025 ($196.19), return of capital adjustment $59.75, rounding ($2.67); total $12,145”

Raw XML Appendix291 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
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0BOBBIE KASPER
IRS990/Form990PartVIISectionAGrp/PersonNm1ROBERT WILHITE
IRS990/Form990PartVIISectionAGrp/PersonNm2WILLIE KASPER
IRS990/Form990PartVIISectionAGrp/PersonNm3W CRAIG SCOTT
IRS990/Form990PartVIISectionAGrp/PersonNm4JACOB R WILHITE
IRS990/Form990PartVIISectionAGrp/PersonNm5MARIANNE HAWKINS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt610572
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
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IRS990/GainOrLossGrp/SecuritiesAmt0-6595
IRS990/GamingActivitiesInd0false
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IRS990/GrantsToDomesticOrgsGrp/TotalAmt06628
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
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IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01102164
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IRS990ScheduleI/RecipientTable/RecipientEIN0746078675
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IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0TRUST ACCOUNTING RECORDS ARE MAINTAINED IN A DEDICATED TRUST ACCOUNTING SYSTEM. REPORTS ARE REGULARLY OBTAINED FROM THIS SYSTEM. TRUST ADMINISTRATIONS FOLLOW THE RULES AND REGULATIONS GOVERNING CONTINUITY AND MAINTENANCE OF EXEMPT STATUS WHILE ALSO CARRYING OUT INDIVIDUAL TRUSTOR INTENT. DUTIES INCLUDED ANNUAL TRUST REVIEW, ISSUING REPORTS, IDENTIFYING CHARITABLE RECIPIENTS, RESEARCHING TAX STATUS OF POENTIAL CHARITABLE RECIPIENTS, AND MAKING NECESSARY INCOME DISTRIBUTIONS FROM EACH TRUST.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2
IRS990ScheduleI/Total501c3OrgCnt01
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THIS TRUST IS ORGANIZED AS A NON-PROFIT CEMETERY CORPORATION LOCATED IN A SMALL TOWN IN BUDA, TX (POPULATION 15,000). IT IS DIFFICULT TO FIND INDIVIDUALS TO VOLUNTARILY SERVE ON THE CEMETERY BOARD. WILLIE KASPER AND BOBBIE KASPER ARE RELATED. JACOB R. WILHITE AND ROBERT WILHITE ARE RELATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TRUSTEE REVIEWS ALL UNDERLYING MONETARY AND FACTUAL INFORMATION BEFORE THE IRS FORM 990 IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AS TRUSTEE, JP MORGAN CHASE BANK, N.A., MAINTAINS A CLOSE AND CONTINUOUS WORKING RELATIONSHIP WITH THE OFFICERS OF THE SUPPORTED ORGANIZATION.THE GOVERNING DOCUMENTS ARE NOT AVAILABLE TO THE GENERAL PUBLIC, BUT HAVE BEEN GIVEN AND ARE AVAILABLE TO ALL INTERESTED PARTIES SUCH AS BENEFICIARIES, TRUSTEES, EXECUTORS, ETC. JPMORGAN CHASE BANK, NA DOES NOT HAVE A PUBLIC CONFLICT OF INTEREST POLICY. HOWEVER, THE GOVERNING DOCUMENTS AND STATE LAW IMPOSE LIMITATIONS OF TRUSTEE POWERS THAT JPMORGAN CHASE BANK, NA STRICTLY FOLLOWS. FINANCIAL STATEMENTS ARE SENT TO EACH CHARTIABLE BENEFIARY FOR REVIEW AND COMMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt32023 TRANSACTIONS POSTED IN 2024 $12,284.11; 2024 TRANSACTIONS POSTED IN 2025 ($196.19), RETURN OF CAPITAL ADJUSTMENT $59.75, ROUNDING ($2.67); TOTAL $12,145
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3EXPLANATION FOR FORM 990, PART XI, LINE 9
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IRS990/USAddress/AddressLine1Txt010 S DEARBORN ST MC IL 1-0111
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KRYSTAL ZEC
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Vice President
ReturnHeader/BusinessOfficerGrp/PhoneNum08004962583
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LIVE OAK COMMUNITY CEMETERY TR XXXXX6006
ReturnHeader/Filer/BusinessNameControlTxt0LIVE
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0346565596
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ERNST & YOUNG US LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt099 WOOD AVE SOUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ISELIN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd008830
ReturnHeader/PreparerPersonGrp/PhoneNum07327679100
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0HEATHER A HAWES
ReturnHeader/ReturnTs02025-05-07T13:01:29-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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