Civic Intelligence

St. Johns Lutheran Cemetery Trust

990 • Fiscal year 2013 • EIN 95-1661066

Jan 01, 2013 to Dec 31, 2013 • Filed on May 15, 2014

Organization Profile
154 S Shaffer StreetOrange, CA 92866

(714) 538-0445

Siviq Scores

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

Liabilities / Assets

57th percentile

0.00x

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

2013 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2013

Liabilities / Revenue

60th percentile

0.00x

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

2013 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2013

Net Margin

9th percentile

-52%

Higher net margin than 9% of similar nonprofits.

2013 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2013

Top Officer Pay

60th percentile

$0

Higher top officer pay than 60% of similar nonprofits.

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

2013 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2013

Asset Growth

12th percentile

-2.7%

Faster asset growth than 12% of similar nonprofits.

2013 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2012 to 2013

Revenue Growth

23rd percentile

-20%

Faster revenue growth than 23% of similar nonprofits.

2013 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2011 to 2013

Balance Sheet
Liabilities / Assets57th percentile

Assets

Down

$591,067

Down $16,257 (-2.7%) from 2012

Net Assets

Down

$591,067

Down $16,257 (-2.7%) from 2012

Liabilities

Flat

$0

Flat from 2012

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin9th percentile

Revenue

$31,416

No earlier filing loaded for comparison.

Expenses

Up

$47,673

Up $4,897 (+11%) from 2012

Net Income

-$16,257

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth12th percentile

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

$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

2013

Assets$591,067
Liabilities$0
Net Assets$591,067
Open 2013 Filing

Operations Trend

Revenue Growth23rd percentile

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

2013

Revenue$31,416
Expenses$47,673
Net Income-$16,257
Open 2013 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 15, 2014
Return Version
2013v3.1
Gross Receipts
$204,091
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$586,424$578,827▼ $7,597
Pd in Cap Srpls Land Bldg Eqp Fund$337,414$337,414→ $0
Rtn Earn Endowment Incm Other Fnds$269,910$253,653▼ $16,257
Savings and Temporary Cash Investments$11,982$8,538▼ $3,444
Cash and Non-Interest-Bearing Accounts$8,918$3,702▼ $5,216
Total Assets$607,324$591,067▼ $16,257
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$607,324$591,067▼ $16,257
Total Liabilities and Net Assets / Fund Balance$607,324$591,067▼ $16,257
Compensation and Service Providers
Top Officer Pay60th percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$23,899
Other Revenue
$7,517
Change in Net Assets
$-16,257
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$47,673
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
Fees for Services Accounting$770--$770
Other Expenses$329--$329
Total Functional Expenses$47,673$0$0$47,673
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

EIN
95-1661066

Signing Officer

Name
John H Rohm
Title
Treasurer
Signed
2014-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John H Rohm
Voting Board Members
3
Independent Board Members
0
Employees
0

Preparer

Preparer
John H Rohm
Phone
7145380445
Supplemental Narrative

Additional Explanations

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

“SEE MISSION STATEMENT”

Raw XML Appendix236 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0SALE OF LOT EASEMENTS TO CHURCH MEMBERS AND PERPETUAL CARE OF CEMETERY PROPERTIES.
IRS990/BackupWthldComplianceInd0false
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10154 S SHAFFER ST
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine20154 S SHAFFER ST
IRS990/BooksInCareOfDetail/PhoneNum07145380445
IRS990/BooksInCareOfDetail/USAddress/AddressLine10154 S SHAFFER ST
IRS990/BooksInCareOfDetail/USAddress/AddressLine20154 S SHAFFER ST
IRS990/BooksInCareOfDetail/USAddress/City0ORANGE
IRS990/BooksInCareOfDetail/USAddress/State0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCode092866
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt08918
IRS990/CashNonInterestBearingGrp/EOYAmt03702
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt023899
IRS990/CYOtherExpensesAmt047673
IRS990/CYOtherRevenueAmt07517
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-16257
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt047673
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt031416
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0SEE MISSION STATEMENT
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt0770
IRS990/FeesForServicesAccountingGrp/TotalAmt0770
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0KENNETH K LONG
IRS990/Form990PartVIISectionAGrp/PersonNm1SYLVIA GAARD
IRS990/Form990PartVIISectionAGrp/PersonNm2JOHN H ROHM
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0-102
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0172573
IRS990/GrossReceiptsAmt0204091
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt024001
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt024001
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0586424
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0578827
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0172675
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/NetAssetsOrFundBalancesBOYAmt0607324
IRS990/NetAssetsOrFundBalancesEOYAmt0591067
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0-102
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-102
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0SEE SCHEDULE
IRS990/OtherExpensesGrp/Desc1SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt046574
IRS990/OtherExpensesGrp/ProgramServicesAmt1329
IRS990/OtherExpensesGrp/TotalAmt046574
IRS990/OtherExpensesGrp/TotalAmt1329
IRS990/OtherRevenueMiscGrp/Desc0BURIAL EASEMENTS SOLD
IRS990/OtherRevenueMiscGrp/Desc1OTHER INCOME
IRS990/OtherRevenueMiscGrp/Desc2VASES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt05100
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt12327
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt290
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05100
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt12327
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt290
IRS990/OtherRevenueTotalAmt07517
IRS990/PartialLiquidationInd0false
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0337414
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0337414
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOHN H ROHM
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SEE MISSION STATEMENT
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt026572
IRS990/PYOtherExpensesAmt042776
IRS990/PYOtherRevenueAmt027335
IRS990/PYRevenuesLessExpensesAmt011131
IRS990/PYTotalExpensesAmt042776
IRS990/PYTotalRevenueAmt053907
IRS990/ReconcilationRevenueExpnssAmt0-16257
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0269910
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0253653
IRS990/SavingsAndTempCashInvstGrp/BOYAmt011982
IRS990/SavingsAndTempCashInvstGrp/EOYAmt08538
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0607324
IRS990/TotalAssetsEOYAmt0591067
IRS990/TotalAssetsGrp/BOYAmt0607324
IRS990/TotalAssetsGrp/EOYAmt0591067
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt047673
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
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IRS990/TotalProgramServiceExpensesAmt047673
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt031416
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0607324
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0591067
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine10633 E CHAPMAN AVE
IRS990/USAddress/City0ORANGE
IRS990/USAddress/State0CA
IRS990/USAddress/ZIPCode0928661604
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02015-11-30 17:44:51Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN H ROHM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02014-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine10SAINT JOHN'S LUTHERAN CEMETERY TRST
ReturnHeader/Filer/BusinessNameControlTxt0SAIN
ReturnHeader/Filer/EIN0951661066
ReturnHeader/Filer/USAddress/AddressLine10154 S SHAFFER STREET
ReturnHeader/Filer/USAddress/City0ORANGE
ReturnHeader/Filer/USAddress/State0CA
ReturnHeader/Filer/USAddress/ZIPCode092866
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine10ROHM AND ROHM CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine10633 E CHAPMAN AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City0ORANGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode0928661604
ReturnHeader/PreparerPersonGrp/PhoneNum07145380445
ReturnHeader/PreparerPersonGrp/PreparationDt02014-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN H ROHM
ReturnHeader/ReturnTs02014-05-13T14:16:28-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02013-01-01
ReturnHeader/TaxPeriodEndDt02013-12-31
ReturnHeader/TaxYr02013

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2013 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$591,067
Liabilities
$0
Net assets
$591,067
Revenue
$31,416
Expenses
$47,673
Net income
-$16,257
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