Civic Intelligence

Jerome Cemetery Association Limited

990EZ • Fiscal year 2014 • EIN 82-0303518

Jan 01, 2014 to Dec 31, 2014 • Filed on Feb 28, 2014

Organization Profile
514 10th Ave EastJerome, ID 83338

(208) 324-4515

Siviq Scores

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

Liabilities / Assets

94th percentile

0.26x

Higher debt load relative to assets than 94% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Liabilities / Revenue

94th percentile

0.55x

Higher debt load relative to revenue than 94% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Net Margin

31st percentile

-7.3%

Higher net margin than 31% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Top Officer Pay

97th percentile

$35,600

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 42.8% of source-year revenue.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Asset Growth

94th percentile

29%

Faster asset growth than 94% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

34th percentile

-12%

Faster revenue growth than 34% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$177,521

Up $39,906 (+29%) from 2013

Net Assets

Down

$131,521

Down $6,094 (-4.4%) from 2013

Liabilities

Up

$46,000

Up $46,000 from 2013

Revenue And Expenses
Liabilities / Revenue94th percentileNet Margin31st percentile

Revenue

Down

$83,176

Down $11,138 (-12%) from 2013

Expenses

Up

$89,270

Up $10,403 (+13%) from 2013

Net Income

Down

-$6,094

Down $21,541 (-139%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth94th percentile

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

$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

2014

Assets$177,521
Liabilities$46,000
Net Assets$131,521
Open 2014 Filing

Operations Trend

Revenue Growth34th percentile

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$83,176
Expenses$89,270
Net Income-$6,094
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Feb 28, 2014
Return Version
2014v5.0
Gross Receipts
$83,176
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 2014 WERE 80 AND BURIALS TOTAL TO DATE ARE 6663--
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
R SCOTT FRASERSextonFT$35,600-$35,600
NORMA BARTHOLOMEWSecretary-BookkeeperPT$16,230-$16,230
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
2014-02-28
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 2,305fuel 3,406taxes 65”

Description of other assets Part II line 24

“Category beginning of year end of yearequipment 16,000 16,000stocks 43,306 43,306”

Description of total liabilities Part II line 26

“Category beginning of year end of yeartitle one loan 0 46,000”

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.

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IRS990EZ/BooksInCareOfDetail/PhoneNum02083244515
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0JEROME
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd083338
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt062309
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IRS990EZ/ExcessOrDeficitForYearAmt0-6094
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt02150
IRS990EZ/FiledScheduleAInd0false
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IRS990EZ/InfoInScheduleOPartIIInd0X
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IRS990EZ/InvestmentIncomeAmt01417
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IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0137615
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0131521
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IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0131521
IRS990EZ/OccupancyRentUtltsAndMaintAmt012279
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt425
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt525
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt635600
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt716230
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt825
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt925
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt50
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
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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/EOYAmt059306
IRS990EZ/OtherExpensesTotalAmt07737
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0SELL AND MAINTAIN BURIAL LOTS
IRS990EZ/PrintingPublicationsPostageAmt0219
IRS990EZ/ProgramServiceRevenueAmt081759
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IRS990EZ/TotalExpensesAmt089270
IRS990EZ/TotalRevenueAmt083176
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTDEPRECIATION FROM 4562 1,961INSURANCE 2,305FUEL 3,406TAXES 65
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CATEGORY BEGINNING OF YEAR END OF YEAREQUIPMENT 16,000 16,000STOCKS 43,306 43,306
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CATEGORY BEGINNING OF YEAR END OF YEARTITLE ONE LOAN 0 46,000
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/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0NORMA BARTHOLOMEW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum02083244515
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-02-28
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/ReturnTs02015-02-28T05:17:35-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$177,521
Liabilities
$46,000
Net assets
$131,521
Revenue
$83,176
Expenses
$89,270
Net income
-$6,094
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