Civic Intelligence

Jerome Cemetery Association Limited

EIN 82-0303518 • 501(c)13 • Jerome, ID

Profile

Sell and maintain burial lots

514 10th Ave EastJerome, ID 83338
Siviq Scores

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

Liabilities / Assets

95th percentile

0.27x

Higher debt load relative to assets than 95% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2015

Liabilities / Revenue

95th percentile

0.61x

Higher debt load relative to revenue than 95% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2015

Net Margin

19th percentile

-36%

Higher net margin than 19% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2015

Top Officer Pay

98th percentile

$34,588

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 36.7% of source-year revenue.

501(c)13 • <$500k nonprofits • Source year 2013

Asset Growth

66th percentile

3.6%

Faster asset growth than 66% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2013 to 2015

Revenue Growth

28th percentile

-16%

Faster revenue growth than 28% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2013 to 2015

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$147,583

Down $29,938 (-17%) from 2014

Liabilities

Down

$40,000

Down $6,000 (-13%) from 2014

Net Assets

Down

$107,583

Down $23,938 (-18%) from 2014

Operations
Liabilities / Revenue95th percentileNet Margin19th percentile

Revenue

Down

$65,980

Down $17,196 (-21%) from 2014

Expenses

Up

$89,918

Up $648 (+0.7%) from 2014

Net Income

Down

-$23,938

Down $17,844 (-293%) from 2014

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

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

$200K$150K$100K$50K$0Assets 2010: $150,482Net Assets 2010: $150,4822010Assets 2011: $132,676Net Assets 2011: $132,6762011Assets 2012: $122,168Net Assets 2012: $122,1682012Assets 2013: $137,615Liabilities 2013: $0Net Assets 2013: $137,6152013Assets 2014: $177,521Liabilities 2014: $46,000Net Assets 2014: $131,5212014Assets 2015: $147,583Liabilities 2015: $40,000Net Assets 2015: $107,5832015

Highlighted filing

2015

Assets$147,583
Liabilities$40,000
Net Assets$107,583
Open 2015 Filing

Operations Trend

Revenue Growth28th percentile

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

$100K$50K$0-$50KRevenue 2010: $63,497Expenses 2010: $83,570Net Income 2010: -$20,0732010Revenue 2011: $60,061Expenses 2011: $77,867Net Income 2011: -$17,8062011Revenue 2012: $66,991Expenses 2012: $77,499Net Income 2012: -$10,5082012Revenue 2013: $94,314Expenses 2013: $78,867Net Income 2013: $15,4472013Revenue 2014: $83,176Expenses 2014: $89,270Net Income 2014: -$6,0942014Revenue 2015: $65,980Expenses 2015: $89,918Net Income 2015: -$23,9382015

Highlighted filing

2015

Revenue$65,980
Expenses$89,918
Net Income-$23,938
Open 2015 Filing

Filings

Most recent year

2015 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$147,583
Liabilities
$40,000
Net assets
$107,583
Revenue
$65,980
Expenses
$89,918
Net income
-$23,938
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$1.48$0.40$1.08$0.66$0.90$0.24
2014Detailed filing. Detailed filing data is available for this year.$1.78$0.46$1.32$0.83$0.89$0.06
2013Detailed filing. Detailed filing data is available for this year.$1.38$0.00$1.38$0.94$0.79$0.15
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.22$1.22$0.67$0.77$0.11
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.33$1.33$0.60$0.78$0.18
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.50$1.50$0.63$0.84$0.20
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Feb 27, 2016
Return Version
2015v2.1
Gross Receipts
$65,980
Mission and Program Overview

Mission

Sell and maintain burial lots

Program Services

DescriptionGrantsExpenses
CEMETERYS PURPOSE IS TO PROVIDE BURIAL LOTS FOR THE PUBLIC BURIALS FOR 2015 WERE 80 AND BURIALS TOTAL TO DATE ARE 6730--
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
R SCOTT FRASERSextonFT$34,983-$34,983
NORMA BARTHOLOMEWSecretary-BookkeeperPT$15,430-$15,430
WALT APPELLChairman-$25-$25
TED DIEHLDirector-$25-$25
JERRY DOUGHTYDirector-$25-$25
MARILYN YOUNGDirector-$25-$25
KENT BARTHOLOMEWDirector-$25-$25
MIKE LARSENDirector-$25-$25
LLOYD MARTINDirector-$25-$25
HE WILSONDirector-$25-$25
Filing and Contact Details

Filer

Filer Name
Jerome Cemetery Association Limited
EIN
82-0303518
Address
514 10TH AVE EAST, JEROME, ID 83338

Signing Officer

Name
Norma Bartholomew
Title
Secretary
Phone
2083244515
Signed
2016-02-27
Discuss with paid preparer
Yes

Preparer

Firm
Jason L Peterson CPA CHTD
Address
115 1st Ave E, Jerome, ID 83338
Preparer
Jason L Peterson
Phone
2083248187
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description amountdepreciation from 4562 1,961insurance 1,650fuel 2,112taxes 40”

Description of other assets Part II line 24

“Category beginning of year end of yearequipment-net of depreciation 16,000 982stocks 43,306 50,886”

Description of total liabilities Part II line 26

“Category beginning of year end of yeartitle one loan 46,000 40,000”

Raw XML Appendix147 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/PersonNm0NORMA BARTHOLOMEW
IRS990EZ/BooksInCareOfDetail/PhoneNum02083244515
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0514 10TH AVE EAST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0JEROME
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd083338
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt052215
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt029715
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-23938
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01650
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0177521
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0147583
IRS990EZ/GrossReceiptsAmt065980
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt01730
IRS990EZ/LandAndBuildingsGrp/BOYAmt066000
IRS990EZ/LandAndBuildingsGrp/EOYAmt066000
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0131521
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0107583
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0131521
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0107583
IRS990EZ/OccupancyRentUtltsAndMaintAmt013958
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt30.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt40.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt50.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt640.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt720.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt80.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt90.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt025
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt125
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt225
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt325
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt425
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt525
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt634983
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt715430
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt825
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt925
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0WALT APPELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1TED DIEHL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JERRY DOUGHTY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MARILYN YOUNG
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4KENT BARTHOLOMEW
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5MIKE LARSEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6R SCOTT FRASER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7NORMA BARTHOLOMEW
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8LLOYD MARTIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9HE WILSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIRMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6SEXTON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7SECRETARY-BOOKKEEPER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt059306
IRS990EZ/OtherAssetsTotalDetail/EOYAmt051868
IRS990EZ/OtherExpensesTotalAmt05763
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SELL AND MAINTAIN BURIAL LOTS
IRS990EZ/PrintingPublicationsPostageAmt0373
IRS990EZ/ProgramServiceRevenueAmt064250
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CEMETERYS PURPOSE IS TO PROVIDE BURIAL LOTS FOR THE PUBLIC BURIALS FOR 2015 WERE 80 AND BURIALS TOTAL TO DATE ARE 6730
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt068174
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt046000
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt040000
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt089918
IRS990EZ/TotalRevenueAmt065980
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTDEPRECIATION FROM 4562 1,961INSURANCE 1,650FUEL 2,112TAXES 40
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CATEGORY BEGINNING OF YEAR END OF YEAREQUIPMENT-NET OF DEPRECIATION 16,000 982STOCKS 43,306 50,886
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CATEGORY BEGINNING OF YEAR END OF YEARTITLE ONE LOAN 46,000 40,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of total liabilities Part II line 26
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NORMA BARTHOLOMEW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum02083244515
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-02-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0JEROME CEMETERY ASSOCIATION LIMITED
ReturnHeader/Filer/BusinessNameControlTxt0JERO
ReturnHeader/Filer/EIN0820303518
ReturnHeader/Filer/USAddress/AddressLine1Txt0514 10TH AVE EAST
ReturnHeader/Filer/USAddress/CityNm0JEROME
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083338
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0201831442
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Jason L Peterson CPA CHTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0115 1st Ave E
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Jerome
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083338
ReturnHeader/PreparerPersonGrp/PhoneNum02083248187
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Jason L Peterson
ReturnHeader/ReturnTs02016-03-07T20:33:29-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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