{"success":true,"data":{"_id":420381870,"filings":[{"Organization":{"value":null,"Person":["MYRA DELONG","CHARLES GLAB","JOHN GRONEN","JOHN HENDRY","DENNIS AVENARIUS","WALLACE BROWN","TIMOTHY BUTLER","MIKE KAESBAUER","KENNETH MILLER","DONALD MOODY","SUSAN HESS","TIMOTHY HODGE","ROBIN O'CONNOR"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT","TREASURER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation and maintenance of a perpetual care cemetery","year":2016,"name":"LINWOOD CEMETERY ASSOCIATION","phone":5635821289,"website":"WWW.LINWOODCEMETERY.US","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SUSAN HESS","year_formation":1875,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"2735 WINDSOR AVENUE, DUBUQUE, IA, 52001, USA","city":"DUBUQUE","state":"IA","country":"USA","zip_code":52001},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":12,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":12,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":274181,"Contributions":{"value":15405,"Other contributions":15405,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":251957,"Total revenue":251957,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":6819,"Investment income total":31134,"Net investment gain":-24315,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":351595,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":190342,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":169486,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":20856},"Other expenses":{"value":161253,"Management services":0,"Legal":0,"Accounting":8071,"Lobbying services":0,"Investment management fees":11950,"Other services":8120,"Advertising":752,"Office expenses":6519,"Information technology":0,"Royalties":0,"Occupancy":72599,"Travel":1531,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":29856,"Insurance":18433,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":3422,"SMALL TOOLS & SUPPLIES":2755,"PERMITS AND LICENSES":469,"MISCELLANEOUS":198},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1628259,"Non-interest bearing cash":31715,"Savings and temp cash investments":65217,"Pledges and grants receivable":0,"Accounts receivable":23447,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":195043,"Prepaid expenses deferred charges":0,"Land, building, equipment":129361,"Investments publicly traded":0,"Investments other":1183476,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":5378,"Sum of Total Liabilities":0,"Accounts payable, accrued":5378,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1622881,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":248907,"Temporarily restricted net assets":437611,"Permanently restricted net assets":936363},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.2823463332616046,"percentile":0.11851519123219595},"Liabilities to Assets Ratio":{"score":0.003302914339794836,"percentile":0.5432093151304501},"Operating Reserve Ratio":{"score":4.631064150514086,"percentile":0.7939214580320069},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.07266945612232574,"percentile":0.17945709381494357},"Asset Growth":{"score":-0.06613054498647598,"percentile":0.13982035013192398},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4480619929739447,"percentile":0.20742291140498637}},"source_xml":"201733069349300613_public.xml"},{"Organization":{"value":null,"Person":["Susan Hess","Robin O'Connor","Myra DeLong","Charles Glab","Wallace Brown","Timothy Butler","Ryan Bryte","Brad Chalmers","Dennis Avenarius","Ken Miller"],"Title":["Director","Director","Director","Director","Director","Director, Treasurer","Director, Vice President","Director","Director, President","Director, Secretary"],"Hours":[1.0,1.0,1.0,1.0,0.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation and maintenance of a non-denominational perpetual care cemetery located in dubuque, iowa","year":2021,"name":"LINWOOD CEMETERY ASSOCIATION","phone":5635821289,"website":"www.linwoodcemetery.us","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Dennis Avenarius","year_formation":1875,"state_legal_domicile":"IA","total_volunteers":14,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"2736 Windsor Avenue, Dubuque, IA, 52001, USA","city":"Dubuque","state":"IA","country":"USA","zip_code":52001},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":8,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":8,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":531418,"Contributions":{"value":161860,"Other contributions":6730,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":155130,"Related organizations":0},"Program revenue":{"value":195482,"Total revenue":195482,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":166595,"Investment income total":64770,"Net investment gain":101825,"Income from invest bond proceeds":0},"Other revenues":{"value":7481,"Other total":7481,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":335638,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":186890,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":169661,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":17229},"Other expenses":{"value":148748,"Management services":3093,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":11433,"Other services":0,"Advertising":5722,"Office expenses":8027,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":22198,"Insurance":23175,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":75100,"Cost of products sold":15222,"Utilities and fuel":22885,"Repairs, maintenance and small tools":29273,"Vehicle and misc":7720},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2222512,"Non-interest bearing cash":41461,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":12822,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":153945,"Prepaid expenses deferred charges":0,"Land, building, equipment":126023,"Investments publicly traded":0,"Investments other":1842097,"Investments program related":0,"Intangible assets":0,"Other assets":46164},"Liabilities":{"value":6654,"Sum of Total Liabilities":0,"Accounts payable, accrued":6654,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":2215858,"Net assets without donor restriction":140597,"Net assets with donor restriction":2075261,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.36841055440350157,"percentile":0.8713887743624558},"Liabilities to Assets Ratio":{"score":0.0029939095941889176,"percentile":0.5461012432955936},"Operating Reserve Ratio":{"score":6.621753198386357,"percentile":0.8460925347682892},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.46846846846846846,"percentile":0.9229370840299195},"Revenue Growth":{"score":0.07555793425180632,"percentile":0.6991982588299456},"Asset Growth":{"score":0.014976611297259098,"percentile":0.3827261596931951},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7032340876792053,"percentile":0.8541163746856991}},"source_xml":"202230529349300308_public.xml"},{"Organization":{"value":null,"Person":["Susan Hess","Myra DeLong","Timothy Butler","Ryan Bryte","Ken Miller","Emma Sundberg","Mark Liaboe","John Pregler"],"Title":["Director","Director","Director, Treasurer","Director, President","Director, Secretary","Director","Director","Director"],"Hours":[1.0,1.0,2.0,1.0,2.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation and maintenance of a non-denominational perpetual care cemetery located in dubuque, iowa","year":2024,"name":"LINWOOD CEMETERY ASSOCIATION","phone":5635821289,"website":"www.linwoodcemetery.us","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Ryan Bryte","year_formation":1875,"state_legal_domicile":"IA","total_volunteers":10,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"2736 Windsor Avenue, Dubuque, IA, 52001, USA","city":"Dubuque","state":"IA","country":"USA","zip_code":52001},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":11,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":11,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":621266,"Contributions":{"value":126378,"Other contributions":3450,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":122928,"Related organizations":0},"Program revenue":{"value":152689,"Total revenue":152689,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":329599,"Investment income total":41139,"Net investment gain":288460,"Income from invest bond proceeds":0},"Other revenues":{"value":12600,"Other total":12600,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":372535,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":207608,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":183807,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":23801},"Other expenses":{"value":164927,"Management services":0,"Legal":2075,"Accounting":0,"Lobbying services":0,"Investment management fees":10335,"Other services":2327,"Advertising":3643,"Office expenses":13968,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":38213,"Insurance":29309,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":64044,"Cost of goods and memorial expenses":15401,"Utilities":13835,"Equipment fuel":5782,"Repair and maintenance":29026},"All other expenses":1013},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2361701,"Non-interest bearing cash":19075,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":9250,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":248466,"Prepaid expenses deferred charges":0,"Land, building, equipment":121273,"Investments publicly traded":0,"Investments other":1963637,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":781,"Sum of Total Liabilities":0,"Accounts payable, accrued":749,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":32},"Fund balance":{"value":2360920,"Net assets without donor restriction":428097,"Net assets with donor restriction":1932823,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.40036151986427715,"percentile":0.885098658379731},"Liabilities to Assets Ratio":{"score":0.0003306938515925598,"percentile":0.5803477933838387},"Operating Reserve Ratio":{"score":6.339541251157609,"percentile":0.8404337768091767},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.11910828025477707,"percentile":0.7110589451080161},"Revenue Growth":{"score":0.05050178229572002,"percentile":0.6084573516644451},"Asset Growth":{"score":0.023811705381166212,"percentile":0.4199648595236046},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6760584650146617,"percentile":0.8024075355827743}},"source_xml":"202520559349300507_public.xml"},{"Organization":{"value":null,"Person":["ROBIN O'CONNOR","MYRA DELONG","CHARLES GLAB","JOHN GRONEN","WALLACE BROWN","TIMOTHY BUTLER","MIKE KAESBAUER","KENNETH MILLER","DONALD MOODY","SUSAN HESS","BRADLEY CHALMERS","DENNIS AVENARIUS"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY & DIRECTOR","DIRECTOR","PRESIDENT & DIRECTOR","VICE PRESIDENT & DIRECTOR","TREASURER & DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation and maintenance of a perpetual care cemetery","year":2017,"name":"LINWOOD CEMETERY ASSOCIATION","phone":5635821289,"website":"WWW.LINWOODCEMETERY.US","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BRADLEY CHALMERS","year_formation":1875,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"2736 WINDSOR AVENUE, DUBUQUE, IA, 52001, USA","city":"DUBUQUE","state":"IA","country":"USA","zip_code":52001},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":12,"Number of employees total":12,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":12,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":317386,"Contributions":{"value":19630,"Other contributions":19630,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":142534,"Total revenue":142534,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":155222,"Investment income total":35993,"Net investment gain":119229,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":348752,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":177663,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":157764,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":19899},"Other expenses":{"value":171089,"Management services":0,"Legal":0,"Accounting":8350,"Lobbying services":0,"Investment management fees":13378,"Other services":4649,"Advertising":886,"Office expenses":6105,"Information technology":0,"Royalties":0,"Occupancy":71683,"Travel":1352,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":30069,"Insurance":31991,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":2626,"SMALL TOOLS & SUPPLIES":2265,"PERMITS AND LICENSES":361},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1702719,"Non-interest bearing cash":10648,"Savings and temp cash investments":47746,"Pledges and grants receivable":0,"Accounts receivable":17108,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":185663,"Prepaid expenses deferred charges":0,"Land, building, equipment":121003,"Investments publicly traded":0,"Investments other":1320551,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":3483,"Sum of Total Liabilities":0,"Accounts payable, accrued":3483,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1699236,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":175193,"Temporarily restricted net assets":456959,"Permanently restricted net assets":1067084},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.09882603517483443,"percentile":0.2243503192281378},"Liabilities to Assets Ratio":{"score":0.00204555184971801,"percentile":0.5559343726084954},"Operating Reserve Ratio":{"score":4.882320388126806,"percentile":0.8024501142725149},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.0260295998490392,"percentile":0.27830640191878103},"Asset Growth":{"score":-0.04023929182665115,"percentile":0.18555259338341892},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4842386752355456,"percentile":0.28423922727519074}},"source_xml":"201803189349303165_public.xml"},{"Organization":{"value":null,"Person":["Susan Hess","Robin O'Connor","Myra DeLong","Charles Glab","Wallace Brown","Timothy Butler","Ryan Bryte","Kenneth Miller","Donald Moody","Bradley Chalmers","Dennis Avenarius"],"Title":["Director","Director","Director","Director","Director","Treasurer","Vice President","Secretary","Direc tor","Director","President"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation and maintenance of a non-denominational perpetual care cemetery","year":2020,"name":"LINWOOD CEMETERY ASSOCIATION","phone":5635821289,"website":"www.linwoodcemetery.us","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Dennis Avenarius","year_formation":1875,"state_legal_domicile":"IA","total_volunteers":15,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"2736 Windsor Avenue, Dubuque, IA, 52001, USA","city":"Dubuque","state":"IA","country":"USA","zip_code":52001},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":12,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":12,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":463845,"Contributions":{"value":98239,"Other contributions":8170,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":90069,"Related organizations":0},"Program revenue":{"value":163009,"Total revenue":163009,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":202597,"Investment income total":66266,"Net investment gain":136331,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":305353,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":186216,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":170280,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":15936},"Other expenses":{"value":119137,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":9472,"Other services":0,"Advertising":996,"Office expenses":8907,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":16020,"Insurance":31279,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":52463,"Cost of sales and refunds":13601,"Utilities and fuel":20156,"Repairs and maintenance":17600,"Vehicle expenses":1106},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":305353,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1904787,"Non-interest bearing cash":22408,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":29261,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":160873,"Prepaid expenses deferred charges":0,"Land, building, equipment":111091,"Investments publicly traded":0,"Investments other":1558071,"Investments program related":0,"Intangible assets":0,"Other assets":23083},"Liabilities":{"value":3891,"Sum of Total Liabilities":0,"Accounts payable, accrued":3891,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1900896,"Net assets without donor restriction":77757,"Net assets with donor restriction":1823139,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.3416917289180653,"percentile":0.8585517821728301},"Liabilities to Assets Ratio":{"score":0.0020427480867939566,"percentile":0.5559673518147986},"Operating Reserve Ratio":{"score":6.237983579660262,"percentile":0.8382705917374171},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.7745901639344261,"percentile":0.9698380721181902},"Revenue Growth":{"score":0.06232450653421425,"percentile":0.6546910831386864},"Asset Growth":{"score":-0.00923164531866978,"percentile":0.2831611962116469},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.8605535821175109,"percentile":0.984450791069404}},"source_xml":"202242219349301874_public.xml"},{"Organization":{"value":null,"Person":["MYRA DELONG","CHARLES GLAB","JOHN GRONEN","JOHN HENDRY","DENNIS AVENARIUS","WALLACE BROWN","TIMOTHY BUTLER","MIKE KAESBAUER","KENNETH MILLER","DONALD MOODY","SUSAN HESS","TIMOTHY HODGE","PENNY GILLOON","ROBIN O'CONNOR"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation and maintenance of a perpetual care cemetery","year":2014,"name":"LINWOOD CEMETERY ASSOCIATION","phone":5635821289,"website":"WWW.LINWOODCEMETERY.US","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SUSAN HESS","year_formation":1875,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"2735 WINDSOR AVENUE, DUBUQUE, IA, 52001, USA","city":"DUBUQUE","state":"IA","country":"USA","zip_code":52001},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":14,"Number of independent voting members":14,"Number of employees total":19,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":19,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":352389,"Contributions":{"value":16544,"Other contributions":16544,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":233524,"Total revenue":{"value":233524,"INTERMENTS":94429,"LAND SALES":50260,"OTHER":41179,"MARKERS":40341,"MAUSOLEUMS":7315},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":102321,"Investment income total":33988,"Net investment gain":68333,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":423088,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":230619,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":202802,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":27817},"Other expenses":{"value":192469,"Management services":0,"Legal":0,"Accounting":6905,"Lobbying services":0,"Investment management fees":14681,"Other services":3117,"Advertising":3469,"Office expenses":15420,"Information technology":0,"Royalties":0,"Occupancy":82217,"Travel":2198,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":30825,"Insurance":17053,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":16584,"SPECIAL BOARD PROJECTS":8720,"MISCELLANEOUS":5458,"SPECIAL CARE EXPENSES":1937,"PERMITS AND LICENSES":469},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1842971,"Non-interest bearing cash":-1183,"Savings and temp cash investments":106015,"Pledges and grants receivable":0,"Accounts receivable":20850,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":203043,"Prepaid expenses deferred charges":0,"Land, building, equipment":189978,"Investments publicly traded":0,"Investments other":1324268,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":13166,"Sum of Total Liabilities":0,"Accounts payable, accrued":13166,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1829805,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":493299,"Temporarily restricted net assets":448057,"Permanently restricted net assets":888449},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.20062771539406735,"percentile":0.15104615565844026},"Liabilities to Assets Ratio":{"score":0.007143899714102935,"percentile":0.5145083926959046},"Operating Reserve Ratio":{"score":4.3559992247475705,"percentile":0.7836602732395374},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5123071758407302,"percentile":0.3531737468909881}},"source_xml":"201532259349301458_public.xml"},{"Organization":{"value":null,"Person":["Susan Hess","Robin O'Connor","Myra DeLong","Charles Glab","Wallace Brown","Timothy Butler","Ryan Bryte","Brad Chalmers","Dennis Avenarius","Ken Miller"],"Title":["Director","Director","Director","Director","Director","Director, Treasurer","Director, Vice President","Director","Director, President","Director, Secretary"],"Hours":[1.0,1.0,1.0,1.0,1.0,2.0,1.0,1.0,2.0,2.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation and maintenance of a non-denominational perpetual care cemetery located in dubuque, iowa","year":2022,"name":"LINWOOD CEMETERY ASSOCIATION","phone":5635821289,"website":"www.linwoodcemetery.us","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Dennis Avenarius","year_formation":1875,"state_legal_domicile":"IA","total_volunteers":10,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"2736 Windsor Avenue, Dubuque, IA, 52001, USA","city":"Dubuque","state":"IA","country":"USA","zip_code":52001},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":10,"Number of independent voting members":10,"Number of employees total":8,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":8,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":318234,"Contributions":{"value":150730,"Other contributions":30730,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":120000,"Related organizations":0},"Program revenue":{"value":193018,"Total revenue":193018,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-37194,"Investment income total":27802,"Net investment gain":-64996,"Income from invest bond proceeds":0},"Other revenues":{"value":11680,"Other total":11680,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":365320,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":199530,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":181370,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":18160},"Other expenses":{"value":165790,"Management services":0,"Legal":1665,"Accounting":0,"Lobbying services":0,"Investment management fees":10068,"Other services":0,"Advertising":3715,"Office expenses":13192,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":24983,"Insurance":23580,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":88587,"Costs of products sold":21455,"Fees and permits":2977,"Repairs, tools, ground maintenance and vehicle":38458,"Operating fuel and utilities":25697},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1895202,"Non-interest bearing cash":22156,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":9602,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":271816,"Prepaid expenses deferred charges":0,"Land, building, equipment":151541,"Investments publicly traded":0,"Investments other":1440087,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":190,"Sum of Total Liabilities":0,"Accounts payable, accrued":190,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1895012,"Net assets without donor restriction":459219,"Net assets with donor restriction":1435793,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.14796030593839754,"percentile":0.1824780059995773},"Liabilities to Assets Ratio":{"score":0.00010025316562561669,"percentile":0.5857223798123012},"Operating Reserve Ratio":{"score":5.187786050585788,"percentile":0.8118330103577844},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.3,"percentile":0.865066953670134},"Revenue Growth":{"score":0.04522263762289293,"percentile":0.5858710231753789},"Asset Growth":{"score":0.013417073116681673,"percentile":0.3761286992612762},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5641145587861918,"percentile":0.4992399582192004}},"source_xml":"202300539349301120_public.xml"},{"Organization":{"value":null,"Person":["MYRA DELONG","CHARLES GLAB","JOHN GRONEN","JOHN HENDRY","DENNIS AVENARIUS","WALLACE BROWN","TIMOTHY BUTLER","MIKE KAESBAUER","KENNETH MILLER","DONALD MOODY","SUSAN HESS","TIMOTHY HODGE","ROBIN O'CONNOR"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT","TREASURER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation and maintenance of a perpetual care cemetery","year":2015,"name":"LINWOOD CEMETERY ASSOCIATION","phone":5635821289,"website":"WWW.LINWOODCEMETERY.US","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SUSAN HESS","year_formation":1875,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"2735 WINDSOR AVENUE, DUBUQUE, IA, 52001, USA","city":"DUBUQUE","state":"IA","country":"USA","zip_code":52001},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":13,"Number of employees total":17,"Total Gross UBI":20400,"Net unrelated business taxable income":0,"Number of employees":17,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":264259,"Contributions":{"value":18758,"Other contributions":18758,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":191308,"Total revenue":191308,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":54193,"Investment income total":29222,"Net investment gain":24971,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":427791,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":168127,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":154130,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":13997},"Other expenses":{"value":259664,"Management services":0,"Legal":0,"Accounting":8082,"Lobbying services":0,"Investment management fees":13952,"Other services":21108,"Advertising":1131,"Office expenses":15062,"Information technology":0,"Royalties":0,"Occupancy":98247,"Travel":2827,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":30583,"Insurance":34698,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":33565,"MANAGER TRANSITION":22922,"SPECIAL CARE EXPENSES":5652,"MISCELLANEOUS":2659,"SMALL TOOLS & SUPPLIES":2332},"All other expenses":409},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1635158,"Non-interest bearing cash":25705,"Savings and temp cash investments":106055,"Pledges and grants receivable":0,"Accounts receivable":34889,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":203043,"Prepaid expenses deferred charges":0,"Land, building, equipment":159218,"Investments publicly traded":0,"Investments other":1106248,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":14487,"Sum of Total Liabilities":0,"Accounts payable, accrued":14487,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1620671,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":328222,"Temporarily restricted net assets":431581,"Permanently restricted net assets":860868},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.6188322819657988,"percentile":0.06211859385951272},"Liabilities to Assets Ratio":{"score":0.008859694292539314,"percentile":0.5044095861744612},"Operating Reserve Ratio":{"score":3.8223291280087706,"percentile":0.7604565565383704},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.0862615911505504,"percentile":0.16033283583217778},"Asset Growth":{"score":-0.08641227631891049,"percentile":0.11642084126872428},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4283651433603914,"percentile":0.1700803718435168}},"source_xml":"201612289349304576_public.xml"},{"Organization":{"value":null,"Person":["Susan Hess","Timothy Butler","Ryan Bryte","Ken Miller","Mark Liaboe","John Pregler","Dennis Geesaman"],"Title":["Director","Director, Treasurer","Director, Vice President","Director, President","Director / Secretary","Director","Director"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation and maintenance of a non-denominational perpetual care cemetery located in dubuque, iowa","year":2025,"name":"LINWOOD CEMETERY ASSOCIATION","phone":5635821289,"website":"www.linwoodcemetery.us","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Kenneth Miller","year_formation":1875,"state_legal_domicile":"IA","total_volunteers":15,"tax_period_begin":"2025-01-01T00:00:00","tax_period_end":"2025-12-31T00:00:00","address":"2736 Windsor Avenue, Dubuque, IA, 52001, USA","city":"Dubuque","state":"IA","country":"USA","zip_code":52001},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":11,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":11,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":351052,"Contributions":{"value":155670,"Other contributions":3650,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":152020,"Related organizations":0},"Program revenue":{"value":135695,"Total revenue":135695,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":59687,"Investment income total":40406,"Net investment gain":19281,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":349195,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":210222,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":184053,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":26169},"Other expenses":{"value":138973,"Management services":0,"Legal":300,"Accounting":19,"Lobbying services":0,"Investment management fees":10427,"Other services":0,"Advertising":815,"Office expenses":12831,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":24209,"Insurance":36171,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":32757,"Cost of products sold":9459,"Banking fees":2894,"Repairs and maintenance":14706,"Supplies and materials":5698},"All other expenses":21444},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2627341,"Non-interest bearing cash":29253,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":7660,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":243346,"Prepaid expenses deferred charges":0,"Land, building, equipment":110582,"Investments publicly traded":0,"Investments other":2236500,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":480,"Sum of Total Liabilities":0,"Accounts payable, accrued":277,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":203},"Fund balance":{"value":2626861,"Net assets without donor restriction":432051,"Net assets with donor restriction":2194810,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.005289814614359126,"percentile":0.411426139757665},"Liabilities to Assets Ratio":{"score":0.00018269421441678108,"percentile":0.583616217084294},"Operating Reserve Ratio":{"score":7.523993757069832,"percentile":0.8618532295904479},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.06593406593406595,"percentile":0.5867197200345158},"Revenue Growth":{"score":0.03684633491560963,"percentile":0.5476328659846114},"Asset Growth":{"score":0.03057443873834766,"percentile":0.44830853865354275},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5752358986917635,"percentile":0.5324112173007548}},"source_xml":"202600549349300735_public.xml"},{"Organization":{"value":null,"Person":["Susan Hess","Robin O'Connor","Myra DeLong","Timothy Butler","Ryan Bryte","Brad Chalmers","Dennis Avenarius","Ken Miller","Emma Sundberg"],"Title":["Director","Director","Director","Director, Treasurer","Director, President","Director","Director, Vice President","Director, Secretary","Director"],"Hours":[1.0,1.0,1.0,2.0,1.0,1.0,1.0,2.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation and maintenance of a non-denominational perpetual care cemetery located in dubuque, iowa","year":2023,"name":"LINWOOD CEMETERY ASSOCIATION","phone":5635821289,"website":"www.linwoodcemetery.us","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Ryan Bryte","year_formation":1875,"state_legal_domicile":"IA","total_volunteers":10,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"2736 Windsor Avenue, Dubuque, IA, 52001, USA","city":"Dubuque","state":"IA","country":"USA","zip_code":52001},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":9,"Number of employees total":10,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":10,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":371363,"Contributions":{"value":130396,"Other contributions":9500,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":120896,"Related organizations":0},"Program revenue":{"value":229889,"Total revenue":229889,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":11078,"Investment income total":34404,"Net investment gain":-23326,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":393414,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":178654,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":161807,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":16847},"Other expenses":{"value":214760,"Management services":0,"Legal":837,"Accounting":0,"Lobbying services":0,"Investment management fees":10321,"Other services":0,"Advertising":4980,"Office expenses":11438,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":28011,"Insurance":25645,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":64951,"Cost of products sold":21018,"Repairs, tools, ground maintenance and auto":17900,"Fees, permits, bank charges and misc":3609,"Utilities and fuel":22424},"All other expenses":68577},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2121571,"Non-interest bearing cash":17091,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":38218,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":253912,"Prepaid expenses deferred charges":0,"Land, building, equipment":148984,"Investments publicly traded":0,"Investments other":1663366,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":8467,"Sum of Total Liabilities":0,"Accounts payable, accrued":8372,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":95},"Fund balance":{"value":2113104,"Net assets without donor restriction":454724,"Net assets with donor restriction":1658380,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.059378559522623414,"percentile":0.2715101191661407},"Liabilities to Assets Ratio":{"score":0.003990910509240558,"percentile":0.5371923511183433},"Operating Reserve Ratio":{"score":5.392718611945686,"percentile":0.8176839571251222},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.1928374655647383,"percentile":0.7990404464092147},"Revenue Growth":{"score":0.03429789688212427,"percentile":0.5354697046433348},"Asset Growth":{"score":0.017614055156130987,"percentile":0.39376986884982085},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5658418119031626,"percentile":0.5044153617832874}},"source_xml":"202420469349301532_public.xml"},{"Organization":{"value":null,"Person":["MYRA DELONG","CHARLES GLAB","JOHN GRONEN","JOHN HENDRY","DENNIS AVENARIUS","WALLACE BROWN","TIMOTHY BUTLER","MIKE KAESBAUER","KENNETH MILLER","DONALD MOODY","SUSAN HESS","TIMOTHY HODGE","PENNY GILLOON","ROBIN O'CONNOR"],"Title":["BOARD MEMBER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT","VICE PRESIDENT","SECRETARY","TREASURER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation and maintenance of a perpetual care cemetery","year":2013,"name":"LINWOOD CEMETERY ASSOCIATION","phone":5635821289,"website":"WWW.LINWOODCEMETERY.US","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"SUSAN HESS","year_formation":1875,"state_legal_domicile":"IA","total_volunteers":0,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"2735 WINDSOR AVENUE, DUBUQUE, IA, 52001, USA","city":"DUBUQUE","state":"IA","country":"USA","zip_code":52001},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":14,"Number of independent voting members":14,"Number of employees total":10,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":10,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":318009,"Contributions":{"value":5162,"Other contributions":5162,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":265767,"Total revenue":{"value":265767,"INTERMENTS":97303,"LAND SALES":75452,"OTHER":40628,"MARKERS":38669,"MAUSOLEUMS":13715},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":47080,"Investment income total":41773,"Net investment gain":5307,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":351855,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":183500,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":163343,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":20157},"Other expenses":{"value":168355,"Management services":0,"Legal":0,"Accounting":8674,"Lobbying services":0,"Investment management fees":14767,"Other services":3733,"Advertising":3391,"Office expenses":12510,"Information technology":0,"Royalties":0,"Occupancy":66601,"Travel":1677,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":30692,"Insurance":17090,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":9220,"MISCELLANEOUS":3805,"SPECIAL CARE EXPENSES":2541,"SPECIAL BOARD PROJECTS":2448,"PERMITS AND LICENSES":426},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1947732,"Non-interest bearing cash":12091,"Savings and temp cash investments":115468,"Pledges and grants receivable":0,"Accounts receivable":25967,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":203043,"Prepaid expenses deferred charges":0,"Land, building, equipment":195190,"Investments publicly traded":0,"Investments other":1395973,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":15252,"Sum of Total Liabilities":0,"Accounts payable, accrued":15252,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1932480,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":625038,"Temporarily restricted net assets":451325,"Permanently restricted net assets":856117},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.10643095006745092,"percentile":0.21683668322301092},"Liabilities to Assets Ratio":{"score":0.007830646105316337,"percentile":0.5102970914388438},"Operating Reserve Ratio":{"score":5.535609839280386,"percentile":0.8215414754967353},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5309395535579761,"percentile":0.40304652663605967}},"source_xml":"201431569349300233_public.xml"},{"Organization":{"value":null,"Person":["SUSAN HESS","ROBIN O'CONNOR","MYRA DELONG","CHARLES GLAB","WALLACE BROWN","TIMOTHY BUTLER","RYAN BRYTE","KENNETH MILLER","DONALD MOODY","BRADLEY CHALMERS","DENNIS AVENARIUS"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY & DIRECTOR","DIRECTOR","PRESIDENT & DIRECTOR","VICE PRESIDENT/TREASURER & DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation and maintenance of a perpetual care cemetery","year":2018,"name":"LINWOOD CEMETERY ASSOCIATION","phone":5635821289,"website":"WWW.LINWOODCEMETERY.US","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"BRADLEY CHALMERS","year_formation":1875,"state_legal_domicile":"IA","total_volunteers":2,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"2736 WINDSOR AVENUE, DUBUQUE, IA, 52001, USA","city":"DUBUQUE","state":"IA","country":"USA","zip_code":52001},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":11,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":11,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":421655,"Contributions":{"value":17590,"Other contributions":17590,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":156357,"Total revenue":156357,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":247708,"Investment income total":59373,"Net investment gain":188335,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":368400,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":205381,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":187598,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":17783},"Other expenses":{"value":163019,"Management services":0,"Legal":0,"Accounting":7178,"Lobbying services":0,"Investment management fees":11223,"Other services":3253,"Advertising":363,"Office expenses":8413,"Information technology":0,"Royalties":0,"Occupancy":68878,"Travel":2723,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":29383,"Insurance":28520,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":3085,"SMALL TOOLS & SUPPLIES":2717,"PERMITS AND LICENSES":368},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1510896,"Non-interest bearing cash":3547,"Savings and temp cash investments":5229,"Pledges and grants receivable":0,"Accounts receivable":24727,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":172661,"Prepaid expenses deferred charges":0,"Land, building, equipment":91620,"Investments publicly traded":0,"Investments other":1213112,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":13184,"Sum of Total Liabilities":0,"Accounts payable, accrued":13184,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1497712,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":54778,"Temporarily restricted net assets":432544,"Permanently restricted net assets":1010390},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.12629993715241133,"percentile":0.6654344007423351},"Liabilities to Assets Ratio":{"score":0.008725948046721945,"percentile":0.5051691321183875},"Operating Reserve Ratio":{"score":4.101237785016287,"percentile":0.7732117498295865},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.03723989015744818,"percentile":0.5494683288860593},"Asset Growth":{"score":-0.04360680742706574,"percentile":0.17799377429855723},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5955419354803682,"percentile":0.5923772239046489}},"source_xml":"201943169349301179_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["Susan Hess","Timothy Butler","Ryan Bryte","Ken Miller","Mark Liaboe","John Pregler","Dennis Geesaman"],"Title":["Director","Director, Treasurer","Director, Vice President","Director, President","Director / Secretary","Director","Director"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation and maintenance of a non-denominational perpetual care cemetery located in dubuque, iowa","year":2025,"name":"LINWOOD CEMETERY ASSOCIATION","phone":5635821289,"website":"www.linwoodcemetery.us","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Kenneth Miller","year_formation":1875,"state_legal_domicile":"IA","total_volunteers":15,"tax_period_begin":"2025-01-01T00:00:00","tax_period_end":"2025-12-31T00:00:00","address":"2736 Windsor Avenue, Dubuque, IA, 52001, USA","city":"Dubuque","state":"IA","country":"USA","zip_code":52001},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":11,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":11,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":351052,"Contributions":{"value":155670,"Other contributions":3650,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":152020,"Related organizations":0},"Program revenue":{"value":135695,"Total revenue":135695,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":59687,"Investment income total":40406,"Net investment gain":19281,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":349195,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":210222,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":184053,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":26169},"Other expenses":{"value":138973,"Management services":0,"Legal":300,"Accounting":19,"Lobbying services":0,"Investment management fees":10427,"Other services":0,"Advertising":815,"Office expenses":12831,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":24209,"Insurance":36171,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":32757,"Cost of products sold":9459,"Banking fees":2894,"Repairs and maintenance":14706,"Supplies and materials":5698},"All other expenses":21444},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2627341,"Non-interest bearing cash":29253,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":7660,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":243346,"Prepaid expenses deferred charges":0,"Land, building, equipment":110582,"Investments publicly traded":0,"Investments other":2236500,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":480,"Sum of Total Liabilities":0,"Accounts payable, accrued":277,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":203},"Fund balance":{"value":2626861,"Net assets without donor restriction":432051,"Net assets with donor restriction":2194810,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.005289814614359126,"percentile":0.411426139757665},"Liabilities to Assets Ratio":{"score":0.00018269421441678108,"percentile":0.583616217084294},"Operating Reserve Ratio":{"score":7.523993757069832,"percentile":0.8618532295904479},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.06593406593406595,"percentile":0.5867197200345158},"Revenue Growth":{"score":0.03684633491560963,"percentile":0.5476328659846114},"Asset Growth":{"score":0.03057443873834766,"percentile":0.44830853865354275},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5752358986917635,"percentile":0.5324112173007548}},"source_xml":"202600549349300735_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}