Civic Intelligence

Butte County Cemetery Maintenance

EIN 82-6003635 • 501(c)13 • Arco, ID

Profile

CEMETARY MAINTENANCE

PO Box 302Arco, ID 83213
Siviq Scores

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

Liabilities / Assets

76th percentile

0.00x

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

501(c)13 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

77th percentile

0.00x

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

501(c)13 • <$500k nonprofits • Source year 2024

Net Margin

36th percentile

-3.1%

Higher net margin than 36% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)13 • <$500k nonprofits • Source year 2022

Asset Growth

72nd percentile

4.8%

Faster asset growth than 72% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2022 to 2024

Revenue Growth

50th percentile

2.9%

Faster revenue growth than 50% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$306,695

Down $2,282 (-0.7%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$306,695

Down $2,282 (-0.7%) from 2023

Operations
Liabilities / Revenue77th percentileNet Margin36th percentile

Revenue

Down

$74,233

Down $11,243 (-13%) from 2023

Expenses

Up

$76,515

Up $20,895 (+38%) from 2023

Net Income

Down

-$2,282

Down $32,138 (-108%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth72nd percentile

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

$400K$300K$200K$100K$0Assets 2012: $134,291Liabilities 2012: $02012Assets 2016: $176,672Liabilities 2016: $0Net Assets 2016: $176,6722016Assets 2017: $196,555Liabilities 2017: $0Net Assets 2017: $196,5552017Assets 2018: $216,815Liabilities 2018: $0Net Assets 2018: $216,8152018Assets 2019: $240,215Liabilities 2019: $0Net Assets 2019: $240,2152019Assets 2020: $248,541Liabilities 2020: $0Net Assets 2020: $248,5412020Assets 2021: $261,178Liabilities 2021: $0Net Assets 2021: $261,1782021Assets 2022: $279,121Liabilities 2022: $0Net Assets 2022: $279,1212022Assets 2023: $308,977Liabilities 2023: $0Net Assets 2023: $308,9772023Assets 2024: $306,695Liabilities 2024: $0Net Assets 2024: $306,6952024

Highlighted filing

2024

Assets$306,695
Liabilities$0
Net Assets$306,695
Open 2024 Filing

Operations Trend

Revenue Growth50th percentile

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

$100K$50K$0-$50KRevenue 2012: $38,750Expenses 2012: $50,866Net Income 2012: -$12,1162012Revenue 2016: $55,537Expenses 2016: $36,995Net Income 2016: $18,5422016Revenue 2017: $58,225Expenses 2017: $38,342Net Income 2017: $19,8832017Revenue 2018: $60,551Expenses 2018: $40,291Net Income 2018: $20,2602018Revenue 2019: $60,388Expenses 2019: $36,988Net Income 2019: $23,4002019Revenue 2020: $56,715Expenses 2020: $48,389Net Income 2020: $8,3262020Revenue 2021: $63,487Expenses 2021: $50,850Net Income 2021: $12,6372021Revenue 2022: $70,077Expenses 2022: $52,134Net Income 2022: $17,9432022Revenue 2023: $85,476Expenses 2023: $55,620Net Income 2023: $29,8562023Revenue 2024: $74,233Expenses 2024: $76,515Net Income 2024: -$2,2822024

Highlighted filing

2024

Revenue$74,233
Expenses$76,515
Net Income-$2,282
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$306,695
Liabilities
$0
Net assets
$306,695
Revenue
$74,233
Expenses
$76,515
Net income
-$2,282
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.07$0.00$3.07$0.74$0.77$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.09$0.00$3.09$0.85$0.56$0.30
2022Detailed filing. Detailed filing data is available for this year.$2.79$0.00$2.79$0.70$0.52$0.18
2021Detailed filing. Detailed filing data is available for this year.$2.61$0.00$2.61$0.63$0.51$0.13
2020Detailed filing. Detailed filing data is available for this year.$2.49$0.00$2.49$0.57$0.48$0.08
2019Detailed filing. Detailed filing data is available for this year.$2.40$0.00$2.40$0.60$0.37$0.23
2018Detailed filing. Detailed filing data is available for this year.$2.17$0.00$2.17$0.61$0.40$0.20
2017Detailed filing. Detailed filing data is available for this year.$1.97$0.00$1.97$0.58$0.38$0.20
2016Detailed filing. Detailed filing data is available for this year.$1.77$0.00$1.77$0.56$0.37$0.19
2012Summary only. Only limited summary data is available for this year.$1.34$0.00$0.39$0.51$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 6, 2025
Return Version
2024v5.2
Gross Receipts
$79,233
Mission and Program Overview

Mission

CEMETARY MAINTENANCE

Program Services

DescriptionGrantsExpenses
MAINTENANCE OF CEMETERY GROUNDS, EQUIPMENT, AND SPRINKLER LINES AT FOUR CEMETARIES WITHIN THE MAINTENANCE DISTRICT.-$65,599
CAPITAL REPAIRS OF IRRIGATION WELLS AND IRRIGATION PUMPS AT TWO CEMETERIES.-$10,916
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
ALISON B BOYERSecretary Bookkeeper-$1,241-$1,241
PAM REMERChairman Arco Commissioner-$0--
DAVID ANDREASONBoard Member Howe Commissioner-$0--
ROBIN A PEARSONBoard Member Moore Commissioner-$0--
Filing and Contact Details

Filer

Filer Name
Butte County Cemetery Maintenance
EIN
82-6003635
In Care Of
% ALISON BOYER
Phone
2084037500
Address
PO BOX 302, ARCO, ID 83213

Signing Officer

Name
Alison Boyer
Title
Secretary
Phone
2084037500
Signed
2025-10-06
Discuss with paid preparer
Yes

Preparer

Firm
Professional Business Services
Address
PO Box 421, Arco, ID 83213
Preparer
Jimmie K Waddoups
Phone
2085278929
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description AmountLRE REFUND 324”

Description of other expenses Part I line 16

“Description AmountDepreciation from 4562 11,133EARLY WITHDRAWAL PENALTY 957”

Description of other assets Part II line 24

“Category Beginning of Year End of YearCEMETERY FENCING 10,000 10,0001989 CHEVROLET PICKUP 1,800 1,8001998 UTILITY TRAILER 500 5002007 DIXON LAWN MOWER 5,000 5,000IRRIGATION LINES AND PUMPS 6,300 6,3002012 JOHN DEERE LAWN MOWER 5,600 5,600TROY 42 SICKLEBAR 1,425 1,425DIXON LAWN MOWER 5,000 5,000VECT MOBILE WEEDEATER 1,000 1,000HAND TOOLS 2,875 2,8752017 CHALLENGER CLIPPER MOWER 420 0LAWN MOWER HOWE CEMETERY 5,571 4,714CEMETERY FIXTURES & IMPROVEMEN 3,338 2,824IRRIGATION EQUIPMENT 22,376 29,850TRACTOR & IMPLEMENTS 21,727 18,384LAWN MOWER 11,019 9,324LAWN CARE POWER TOOLS 1,870 1,5832006 DIXON MOWER 5,000 0”

Raw XML Appendix124 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/PersonNm0ALISON B BOYER
IRS990EZ/BooksInCareOfDetail/PhoneNum02084037500
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 302
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ARCO
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ID
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd083213
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0169556
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0171916
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt074541
IRS990EZ/CostOrOtherBasisExpenseSaleAmt05000
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-2282
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt020108
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0308977
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0306695
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0-4500
IRS990EZ/GrossReceiptsAmt079233
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt03868
IRS990EZ/LandAndBuildingsGrp/BOYAmt028600
IRS990EZ/LandAndBuildingsGrp/EOYAmt028600
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0308977
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0306695
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0308977
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0306695
IRS990EZ/OccupancyRentUtltsAndMaintAmt012757
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.25
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt31241
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0PAM REMER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DAVID ANDREASON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2ROBIN A PEARSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3ALISON B BOYER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0CHAIRMAN ARCO COMMISSIONER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1BOARD MEMBER HOWE COMMISSIONER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOARD MEMBER MOORE COMMISSIONER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY BOOKKEEPER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt0110821
IRS990EZ/OtherAssetsTotalDetail/EOYAmt0106179
IRS990EZ/OtherExpensesTotalAmt012090
IRS990EZ/OtherRevenueTotalAmt0324
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0CEMETARY MAINTENANCE
IRS990EZ/PrintingPublicationsPostageAmt0660
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MAINTENANCE OF CEMETERY GROUNDS, EQUIPMENT, AND SPRINKLER LINES AT FOUR CEMETARIES WITHIN THE MAINTENANCE DISTRICT.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1CAPITAL REPAIRS OF IRRIGATION WELLS AND IRRIGATION PUMPS AT TWO CEMETERIES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt065599
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt110916
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt030900
IRS990EZ/SaleOfAssetsGrossAmt0500
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt076515
IRS990EZ/TotalProgramServiceExpensesAmt076515
IRS990EZ/TotalRevenueAmt074233
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountLRE REFUND 324
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountDepreciation from 4562 11,133EARLY WITHDRAWAL PENALTY 957
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearCEMETERY FENCING 10,000 10,0001989 CHEVROLET PICKUP 1,800 1,8001998 UTILITY TRAILER 500 5002007 DIXON LAWN MOWER 5,000 5,000IRRIGATION LINES AND PUMPS 6,300 6,3002012 JOHN DEERE LAWN MOWER 5,600 5,600TROY 42 SICKLEBAR 1,425 1,425DIXON LAWN MOWER 5,000 5,000VECT MOBILE WEEDEATER 1,000 1,000HAND TOOLS 2,875 2,8752017 CHALLENGER CLIPPER MOWER 420 0LAWN MOWER HOWE CEMETERY 5,571 4,714CEMETERY FIXTURES & IMPROVEMEN 3,338 2,824IRRIGATION EQUIPMENT 22,376 29,850TRACTOR & IMPLEMENTS 21,727 18,384LAWN MOWER 11,019 9,324LAWN CARE POWER TOOLS 1,870 1,5832006 DIXON MOWER 5,000 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other assets Part II line 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0ALISON BOYER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum02084037500
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BUTTE COUNTY CEMETERY MAINTENANCE
ReturnHeader/Filer/BusinessNameControlTxt0BUTT
ReturnHeader/Filer/EIN0826003635
ReturnHeader/Filer/InCareOfNm0% ALISON BOYER
ReturnHeader/Filer/PhoneNum02084037500
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 302
ReturnHeader/Filer/USAddress/CityNm0ARCO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083213
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0820481947
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Professional Business Services
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 421
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Arco
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083213
ReturnHeader/PreparerPersonGrp/PhoneNum02085278929
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JIMMIE K WADDOUPS
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-10-15T19:16:29-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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