Civic Intelligence

St. Johns Lutheran Cemetery Trust

990 • Fiscal year 2014 • EIN 95-1661066

Jan 01, 2014 to Dec 31, 2014 • Filed on Mar 09, 2015

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

59th percentile

0.00x

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

2014 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

59th percentile

0.00x

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

2014 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2014

Net Margin

42nd percentile

12%

Higher net margin than 42% of similar nonprofits.

2014 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2014

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.

2014 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2014

Asset Growth

98th percentile

49%

Faster asset growth than 98% of similar nonprofits.

2014 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

89th percentile

72%

Faster revenue growth than 89% of similar nonprofits.

2014 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$879,878

Up $288,811 (+49%) from 2013

Net Assets

Up

$879,878

Up $288,811 (+49%) from 2013

Liabilities

Flat

$0

Flat from 2013

Revenue

Up

$53,941

Up $22,525 (+72%) from 2013

Expenses

Up

$47,737

Up $64 (+0.1%) from 2013

Net Income

Up

$6,204

Up $22,461 (+138%) from 2013

Historical Trend

Balance Sheet Trend

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

2014

Assets$879,878
Liabilities$0
Net Assets$879,878

Operations Trend

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

2014

Revenue$53,941
Expenses$47,737
Net Income$6,204
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Mar 9, 2015
Return Version
2014v5.0
Gross Receipts
$53,980
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$578,827$876,040▲ $297,213
Rtn Earn Endowment Incm Other Fnds$253,653$542,464▲ $288,811
Pd in Cap Srpls Land Bldg Eqp Fund$337,414$337,414→ $0
Savings and Temporary Cash Investments$8,538--
Cash and Non-Interest-Bearing Accounts$3,702$3,838▲ $136
Total Assets$591,067$879,878▲ $288,811
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$591,067$879,878▲ $288,811
Total Liabilities and Net Assets / Fund Balance$591,067$879,878▲ $288,811
Compensation and Service Providers

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
$36,756
Other Revenue
$17,185
Change in Net Assets
$6,204
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$47,737
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
Other Expenses$1,507--$1,507
Fees for Services Accounting$770--$770
Total Functional Expenses$47,737$0$0$47,737
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 STREET, ORANGE, CA 92866

Signing Officer

Name
John H Rohm
Title
Treasurer
Signed
2015-03-09
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 Appendix243 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/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/BOYAmt03702
IRS990/CashNonInterestBearingGrp/EOYAmt03838
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/CYInvestmentIncomeAmt036756
IRS990/CYOtherExpensesAmt047737
IRS990/CYOtherRevenueAmt017185
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt06204
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt047737
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt053941
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/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
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
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/SecuritiesAmt010
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt049
IRS990/GrossReceiptsAmt053980
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt036746
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt036746
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0578827
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0876040
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt039
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/NetAssetsOrFundBalancesBOYAmt0591067
IRS990/NetAssetsOrFundBalancesEOYAmt0879878
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt010
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt010
IRS990/NetUnrlzdGainsLossesInvstAmt0282607
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0SEE SCHEDULE
IRS990/OtherExpensesGrp/Desc1SUPPLIES & PARTS
IRS990/OtherExpensesGrp/ProgramServicesAmt045460
IRS990/OtherExpensesGrp/ProgramServicesAmt11507
IRS990/OtherExpensesGrp/TotalAmt045460
IRS990/OtherExpensesGrp/TotalAmt11507
IRS990/OtherRevenueMiscGrp/Desc0BURIAL EASEMENTS SOLD
IRS990/OtherRevenueMiscGrp/Desc1VASES
IRS990/OtherRevenueMiscGrp/Desc2OTHER INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt016425
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1450
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt2310
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt016425
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1450
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2310
IRS990/OtherRevenueTotalAmt017185
IRS990/PartialLiquidationInd0false
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0337414
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0337414
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOHN H ROHM
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgSrvcAccomActyOtherGrp/Desc0SEE MISSION STATEMENT
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt023899
IRS990/PYOtherExpensesAmt047673
IRS990/PYOtherRevenueAmt07517
IRS990/PYRevenuesLessExpensesAmt0-16257
IRS990/PYTotalExpensesAmt047673
IRS990/PYTotalRevenueAmt031416
IRS990/ReconcilationRevenueExpnssAmt06204
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0253653
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0542464
IRS990/SavingsAndTempCashInvstGrp/BOYAmt08538
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
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IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0591067
IRS990/TotalAssetsEOYAmt0879878
IRS990/TotalAssetsGrp/BOYAmt0591067
IRS990/TotalAssetsGrp/EOYAmt0879878
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
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IRS990/TotalFunctionalExpensesGrp/TotalAmt047737
IRS990/TotalGrossUBIAmt00
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IRS990/USAddress/CityNm0ORANGE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd0928661604
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02016-04-25 22:37:26Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN H ROHM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-03-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SAINT JOHN'S LUTHERAN CEMETERY TRST
ReturnHeader/Filer/BusinessNameControlTxt0SAIN
ReturnHeader/Filer/EIN0951661066
ReturnHeader/Filer/USAddress/AddressLine1Txt0154 S SHAFFER STREET
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/PreparationDt02015-03-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOHN H ROHM
ReturnHeader/ReturnTs02015-03-09T16:58:55-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

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