Civic Intelligence

Lutheran Cemetery Sumner Twp

EIN 83-2789148 • 501(c)3 • Sumner, IA

RevokedPub. 78 Eligible990-N Coverage

Profile

Manage church cemetaries

Revocation date: May 15, 2018

2771 150th StSumner, IA 50674
Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

62nd percentile

0.00x

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

501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

91st percentile

56%

Higher net margin than 91% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

59th percentile

2.7%

Faster asset growth than 59% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

7th percentile

-90%

Faster revenue growth than 7% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets60th percentile

Assets

Up

$91,516

Up $2,405 (+2.7%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Up

$91,516

Up $2,405 (+2.7%) from 2022

Operations
Liabilities / Revenue62nd percentileNet Margin91st percentile

Revenue

Down

$4,295

Down $39,906 (-90%) from 2022

Expenses

Down

$1,890

Down $360 (-16%) from 2022

Net Income

Down

$2,405

Down $39,546 (-94%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

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

$100K$50K$0Assets 2018: $45,357Liabilities 2018: $02018Assets 2019: $46,442Liabilities 2019: $0Net Assets 2019: $46,4422019Assets 2020: $48,731Liabilities 2020: $0Net Assets 2020: $48,7312020Assets 2021: $48,479Liabilities 2021: $0Net Assets 2021: $48,4792021Assets 2022: $89,111Liabilities 2022: $0Net Assets 2022: $89,1112022Assets 2023: $91,516Liabilities 2023: $0Net Assets 2023: $91,5162023

Highlighted filing

2023

Assets$91,516
Liabilities$0
Net Assets$91,516
Open 2023 Filing

Operations Trend

Revenue Growth7th percentile

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

$60K$40K$20K$0Revenue 2018: $4,453Expenses 2018: $2,160Net Income 2018: $2,2932018Revenue 2019: $1,911Expenses 2019: $826Net Income 2019: $1,0852019Revenue 2020: $6,280Expenses 2020: $1,680Net Income 2020: $4,6002020Revenue 2021: $3,097Expenses 2021: $2,906Net Income 2021: $1912021Revenue 2022: $44,201Expenses 2022: $2,250Net Income 2022: $41,9512022Revenue 2023: $4,295Expenses 2023: $1,890Net Income 2023: $2,4052023

Highlighted filing

2023

Revenue$4,295
Expenses$1,890
Net Income$2,405
Open 2023 Filing

Filings

Most recent year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$91,516
Liabilities
$0
Net assets
$91,516
Revenue
$4,295
Expenses
$1,890
Net income
$2,405
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$91.5$0.00$91.5$4.30$1.89$2.41
2022Detailed filing. Detailed filing data is available for this year.$89.1$0.00$89.1$44.2$2.25$42.0
2021Detailed filing. Detailed filing data is available for this year.$48.5$0.00$48.5$3.10$2.91$0.19
2020Detailed filing. Detailed filing data is available for this year.$48.7$0.00$48.7$6.28$1.68$4.60
2019Detailed filing. Detailed filing data is available for this year.$46.4$0.00$46.4$1.91$0.83$1.09
2018Summary only. Only limited summary data is available for this year.$45.4$0.00$4.45$2.16$2.29
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Mar 17, 2024
Return Version
2023v5.0
Gross Receipts
$4,295
Mission and Program Overview

Mission

Manage church cemetaries

Program Services

DescriptionGrantsExpenses
Mow lawns-$1,890
Professional Services--
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Darwin EimersPresident-$0--
Danny BulsTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Lutheran Cemetery Sumner Twp
EIN
83-2789148
Address
2771 150TH ST, SUMNER, IA 50674

Signing Officer

Name
Danny Buls
Title
Treasurer
Phone
3194041847
Signed
2024-03-17
Discuss with paid preparer
No

Preparer

Firm
Tripoli Tax Service
Address
PO Box 231, Tripoli, IA 50676
Preparer
Dan Woods
Phone
3198823595
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description AmountINVESTMENT GAIN 1,359”

Description of other expenses Part I line 16

“Description Amountlawn mowing 1,890”

Raw XML Appendix150 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/PersonNm0DANNY BULS
IRS990EZ/BooksInCareOfDetail/PhoneNum03194041847
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt02771 150TH ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Sumner
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd050674
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt089111
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt091516
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt02405
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt089111
IRS990EZ/Form990TotalAssetsGrp/EOYAmt091516
IRS990EZ/GrossProfitLossSlsOfInvntryAmt01000
IRS990EZ/GrossReceiptsAmt04295
IRS990EZ/GrossSalesOfInventoryAmt01000
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt01936
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt089111
IRS990EZ/NetAssetsOrFundBalancesEOYAmt091516
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt089111
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt091516
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Darwin Eimers
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1Danny Buls
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Treasurer
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt01890
IRS990EZ/OtherRevenueTotalAmt01359
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Manage church cemetaries
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Mow lawns
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1Professional Services
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt01890
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0IA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt01890
IRS990EZ/TotalProgramServiceExpensesAmt01890
IRS990EZ/TotalRevenueAmt04295
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01000
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt042851
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01510
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt03555
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0865
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt049781
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01936
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt0810
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01187
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01295
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01046
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt06274
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01936
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt0810
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01187
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01295
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01046
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt06274
IRS990ScheduleA/InvestmentIncomeCYPct00.11000
IRS990ScheduleA/InvestmentIncomePYPct00.15000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.88810
IRS990ScheduleA/PublicSupportPY509Pct00.84730
IRS990ScheduleA/PublicSupportTotal509Amt049781
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01000
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt042851
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01510
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt03555
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0865
IRS990ScheduleA/Total509Grp/TotalAmt049781
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt02936
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt043661
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt02697
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt04850
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01911
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt056055
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountINVESTMENT GAIN 1,359
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description Amountlawn mowing 1,890
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0DANNY BULS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03194041847
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-03-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LUTHERAN CEMETERY SUMNER TWP
ReturnHeader/Filer/BusinessNameControlTxt0LUTH
ReturnHeader/Filer/EIN0832789148
ReturnHeader/Filer/USAddress/AddressLine1Txt02771 150TH ST
ReturnHeader/Filer/USAddress/CityNm0SUMNER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050674
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0432034511
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Tripoli Tax Service
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 231
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Tripoli
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050676
ReturnHeader/PreparerPersonGrp/PhoneNum03198823595
ReturnHeader/PreparerPersonGrp/PreparationDt02024-05-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Dan Woods
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-05-06T12:37:08-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DANNY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BULS
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

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