Civic Intelligence

St Johns Lutheran Cemetery Trust

EIN 95-1661066 • 501(c)13 • Orange, CA

Profile

Sale of lot easements to church members and perpetual care of cemetery properties.

154 S Shaffer StOrange, CA 92866
Siviq Scores

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

Liabilities / Assets

70th percentile

0.00x

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

501(c)13 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

70th percentile

0.00x

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

501(c)13 • $500k-$1M nonprofits • Source year 2015

Net Margin

17th percentile

-22%

Higher net margin than 17% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

71st percentile

$0

Higher top officer pay than 71% of similar nonprofits.

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

501(c)13 • $500k-$1M nonprofits • Source year 2015

Asset Growth

15th percentile

-1.9%

Faster asset growth than 15% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

7th percentile

-45%

Faster revenue growth than 7% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$863,154

Down $16,724 (-1.9%) from 2014

Liabilities

Flat

$0

Flat from 2014

Net Assets

Down

$863,154

Down $16,724 (-1.9%) from 2014

Operations
Liabilities / Revenue70th percentileNet Margin17th percentile

Revenue

Down

$29,501

Down $24,440 (-45%) from 2014

Expenses

Down

$36,127

Down $11,610 (-24%) from 2014

Net Income

Down

-$6,626

Down $12,830 (-207%) from 2014

Trend Graphs

Balance Sheet Trend

Asset Growth15th percentile

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

$1.0M$500K$0Assets 2011: $596,193Liabilities 2011: $0Net Assets 2011: $596,1932011Assets 2012: $607,324Liabilities 2012: $0Net Assets 2012: $607,3242012Assets 2013: $591,067Liabilities 2013: $0Net Assets 2013: $591,0672013Assets 2014: $879,878Liabilities 2014: $0Net Assets 2014: $879,8782014Assets 2015: $863,154Liabilities 2015: $0Net Assets 2015: $863,1542015

Highlighted filing

2015

Assets$863,154
Liabilities$0
Net Assets$863,154
Open 2015 Filing

Operations Trend

Revenue Growth7th percentile

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

$60K$40K$20K$0-$20KRevenue 2011: $49,487Expenses 2011: $45,769Net Income 2011: $3,7182011Expenses 2012: $42,7762012Revenue 2013: $31,416Expenses 2013: $47,673Net Income 2013: -$16,2572013Revenue 2014: $53,941Expenses 2014: $47,737Net Income 2014: $6,2042014Revenue 2015: $29,501Expenses 2015: $36,127Net Income 2015: -$6,6262015

Highlighted filing

2015

Revenue$29,501
Expenses$36,127
Net Income-$6,626
Open 2015 Filing

Filings

Most recent year

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

Open filing
Assets
$863,154
Liabilities
$0
Net assets
$863,154
Revenue
$29,501
Expenses
$36,127
Net income
-$6,626
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2015Detailed filing. Detailed filing data is available for this year.$8.63$0.00$8.63$0.30$0.36$0.07
2014Detailed filing. Detailed filing data is available for this year.$8.80$0.00$8.80$0.54$0.48$0.06
2013Detailed filing. Detailed filing data is available for this year.$5.91$0.00$5.91$0.31$0.48$0.16
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.07$0.00$6.07$0.43
2011Summary only. Only limited summary data is available for this year.$5.96$0.00$5.96$0.49$0.46$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
May 15, 2016
Return Version
2015v2.1
Gross Receipts
$47,735
Mission and Program Overview

Mission

Sale of lot easements to church members and perpetual care of cemetery properties.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$876,040$859,221▼ $16,819
Rtn Earn Endowment Incm Other Fnds$542,464$525,740▼ $16,724
Pd in Cap Srpls Land Bldg Eqp Fund$337,414$337,414→ $0
Cash and Non-Interest-Bearing Accounts$3,838$3,933▲ $95
Total Assets$879,878$863,154▼ $16,724
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$879,878$863,154▼ $16,724
Total Liabilities and Net Assets / Fund Balance$879,878$863,154▼ $16,724
Compensation and Service Providers
Top Officer Pay71st percentile

Board Members and Trustees

NameTitle
John H RohmTrustee
John SchlueterTrustee
Kenneth K LongTrustee
Sylvia GaardTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$27,551
Other Revenue
$1,950
Change in Net Assets
$-6,626
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$36,127
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$2,583--$2,583
Other Expenses$1,677--$1,677
Fees for Services Accounting$770--$770
Total Functional Expenses$36,127$0$0$36,127
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
Backup withholding compliance
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 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
SAINT JOHN'S LUTHERAN CEMETERY TRST
EIN
95-1661066
Address
154 S SHAFFER ST, ORANGE, CA 92866

Signing Officer

Name
John H Rohm
Title
Trustee
Signed
2016-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John H Rohm
Voting Board Members
4
Independent Board Members
0
Employees
0

Preparer

Firm
Rohm and Rohm Cpas
Address
633 E CHAPMAN AVE, ORANGE, CA 92866-1604
Preparer
John H Rohm
Phone
7145380445
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“SEE MISSION STATEMENT”

Raw XML Appendix246 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/ActivitiesConductedPrtshpInd0false
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IRS990/AllOtherExpensesGrp/ProgramServicesAmt02583
IRS990/AllOtherExpensesGrp/TotalAmt02583
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0154 S SHAFFER ST
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt0154 S SHAFFER ST
IRS990/BooksInCareOfDetail/PhoneNum07145380445
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0154 S SHAFFER ST
IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt0154 S SHAFFER ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0ORANGE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092866
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt03838
IRS990/CashNonInterestBearingGrp/EOYAmt03933
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
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IRS990/CYOtherExpensesAmt036127
IRS990/CYOtherRevenueAmt01950
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-6626
IRS990/CYSalariesCompEmpBnftPaidAmt00
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IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt029501
IRS990/DecisionsSubjectToApprovaInd0false
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IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
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IRS990/EmployeeCnt00
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IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt0770
IRS990/FeesForServicesAccountingGrp/TotalAmt0770
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0KENNETH K LONG
IRS990/Form990PartVIISectionAGrp/PersonNm1SYLVIA GAARD
IRS990/Form990PartVIISectionAGrp/PersonNm2JOHN H ROHM
IRS990/Form990PartVIISectionAGrp/PersonNm3JOHN SCHLUETER
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0-1813
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt016421
IRS990/GrossReceiptsAmt047735
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt029364
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt029364
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0876040
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0859221
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt018234
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0SALE OF LOT EASEMENTS TO CHURCH MEMBERS AND PERPETUAL CARE OF CEMETERY PROPERTIES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0879878
IRS990/NetAssetsOrFundBalancesEOYAmt0863154
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-1813
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-1813
IRS990/NetUnrlzdGainsLossesInvstAmt0-10098
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0CEMETERY MAINTENANCE
IRS990/OtherExpensesGrp/Desc1WATER & UTILITIES
IRS990/OtherExpensesGrp/Desc2FERTILIZER & WEED CONTROL
IRS990/OtherExpensesGrp/Desc3SUPPLIES & PARTS
IRS990/OtherExpensesGrp/ProgramServicesAmt018200
IRS990/OtherExpensesGrp/ProgramServicesAmt110969
IRS990/OtherExpensesGrp/ProgramServicesAmt21928
IRS990/OtherExpensesGrp/ProgramServicesAmt31677
IRS990/OtherExpensesGrp/TotalAmt018200
IRS990/OtherExpensesGrp/TotalAmt110969
IRS990/OtherExpensesGrp/TotalAmt21928
IRS990/OtherExpensesGrp/TotalAmt31677
IRS990/OtherRevenueMiscGrp/Desc0BURIAL EASEMENTS SOLD
IRS990/OtherRevenueMiscGrp/Desc1VASES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01800
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1150
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01800
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1150
IRS990/OtherRevenueTotalAmt01950
IRS990/PartialLiquidationInd0false
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0337414
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0337414
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOHN H ROHM
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SEE MISSION STATEMENT
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt036756
IRS990/PYOtherExpensesAmt047737
IRS990/PYOtherRevenueAmt017185
IRS990/PYRevenuesLessExpensesAmt06204
IRS990/PYTotalExpensesAmt047737
IRS990/PYTotalRevenueAmt053941
IRS990/ReconcilationRevenueExpnssAmt0-6626
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0542464
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0525740
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SEE MISSION STATEMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092866
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-09-27 15:27:22Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN H ROHM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/SignatureDt02016-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SAINT JOHN'S LUTHERAN CEMETERY TRST
ReturnHeader/Filer/BusinessNameControlTxt0SAIN
ReturnHeader/Filer/EIN0951661066
ReturnHeader/Filer/USAddress/AddressLine1Txt0154 S SHAFFER ST
ReturnHeader/Filer/USAddress/CityNm0ORANGE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092866
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0208036245
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ROHM AND ROHM CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0633 E CHAPMAN AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ORANGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0928661604
ReturnHeader/PreparerPersonGrp/PhoneNum07145380445
ReturnHeader/PreparerPersonGrp/PreparationDt02016-04-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN H ROHM
ReturnHeader/ReturnTs02016-04-20T17:14:42-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-01-01
ReturnHeader/TaxPeriodEndDt02015-12-31
ReturnHeader/TaxYr02015

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