Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
Greenwood Cemetery Association
EIN 31-0303680 • 501(c)13 • Hamilton, OH
Pub. 78 Eligible
Profile
Cemetery association providing services to the general public for interments, mausoleum spaces and cemetery plots
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.08x
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
53rd percentile
Higher net margin than 53% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
23rd percentile
Faster asset growth than 23% of similar nonprofits.
Revenue Growth
51st percentile
Faster revenue growth than 51% of similar nonprofits.
Balance Sheet
Assets
Up$5,139,374
Up $53,063 (+1.0%) from 2023
Liabilities
Up$393,137
Up $57,807 (+17%) from 2023
Net Assets
Down$4,746,237
Down $4,744 (-0.1%) from 2023
Revenue
Up$1,058,013
Up $231,276 (+28%) from 2023
Expenses
Down$812,573
Down $16,061 (-1.9%) from 2023
Net Income
Up$245,440
Up $247,337 (+13038%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $5,139,374
- Liabilities
- $393,137
- Net assets
- $4,746,237
- Revenue
- $1,058,013
- Expenses
- $812,573
- Net income
- $245,440
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 17, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $3,235,434
Mission and Program Overview
Mission
Cemetery association providing services to the general public for interments, mausoleum spaces and cemetery plots
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $3,107,105 | $3,226,614 | ▲ $119,509 |
| Land, Buildings, and Equipment, Net | $1,213,411 | $1,192,714 | ▼ $20,697 |
| Cash and Non-Interest-Bearing Accounts | $650,277 | $591,716 | ▼ $58,561 |
| Accounts Receivable | $111,618 | $124,429 | ▲ $12,811 |
| Prepaid Expenses and Deferred Charges | $3,900 | $3,901 | ▲ $1 |
| Total Assets | $5,086,311 | $5,139,374 | ▲ $53,063 |
| Liabilities | |||
| Deferred Revenue | $315,988 | $380,498 | ▲ $64,510 |
| Accounts Payable and Accrued Expenses | $6,987 | $6,741 | ▼ $246 |
| Other Liabilities | $12,355 | $5,898 | ▼ $6,457 |
| Total Liabilities | $335,330 | $393,137 | ▲ $57,807 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $4,750,981 | $4,746,237 | ▼ $4,744 |
| Total Net Assets Fund Balance | $4,750,981 | $4,746,237 | ▼ $4,744 |
| Total Liabilities and Net Assets / Fund Balance | $5,086,311 | $5,139,374 | ▲ $53,063 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| James K Fitton | Board Presid |
| Gregory Kinch | Trustee |
| Scott Kowalk | Trustee |
| Thomas Koehler | Trustee |
| Clarissa Warner | Secretary |
| Timothy Cook | Treasurer |
| Thomas Rentschler Jr | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $38,985
- Program Service Revenue
- $629,137
- Investment Income
- $389,891
- Other Revenue
- $0
- All Other Contributions
- $38,985
- Change in Net Assets
- $245,440
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $422,504 |
| Other Expenses | $390,069 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $298,201 | $60,032 | - | $358,233 |
| Depreciation Depletion | $54,367 | - | - | $54,367 |
| All Other Expenses | $31,459 | $5,088 | - | $36,547 |
| Payroll Taxes | $20,576 | $13,979 | - | $34,555 |
| Fees for Service Investment Mgmnt Fees | - | $32,722 | - | $32,722 |
| Other Employee Benefits | $16,561 | $11,040 | - | $27,601 |
| Occupancy | $13,471 | $13,472 | - | $26,943 |
| Insurance | $9,490 | $9,491 | - | $18,981 |
| Other Expenses | $12,537 | - | - | $12,537 |
| Office Expenses | - | $8,412 | - | $8,412 |
| Fees for Services Other | - | $8,087 | - | $8,087 |
| Information Technology | - | $5,637 | - | $5,637 |
| Pension Plan Contributions | $1,176 | $939 | - | $2,115 |
| Fees for Services Accounting | $1,053 | $1,053 | - | $2,106 |
| Advertising | - | $1,500 | - | $1,500 |
| Total Functional Expenses | $641,121 | $171,452 | $0 | $812,573 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Accrued Liabilities | $5,898 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- 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
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- 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 6
“Greenwood cemetery association has lotholders that have an interest in the cemetery as long as they own the grave space or mausoleum space. Any interested lotholders have the opportunity to meet with the board of trustees at the annual lotholders meeting at which time any of their concerns can be addressed.”
Form 990, Page 6, Part VI, Line 11B
“Preparation of the return is completed by a cpa and copies of the return are presented to the board members to review and comment. Tax preparation software is used for preparation which highlights certain errors or omissions.”
Form 990, Page 6, Part VI, Line 12C
“The board president is expected to make inquiries if such conflict appears to exist and the trustee has not made it known.”
Form 990, Page 6, Part VI, Line 15A
“The board of trustees receive no compensation. Administrative and maintenance employees are reviewed annually by a committee consisting of the consulting general mgr, office mgr/grounds mgr. Sales employees are reviewed by the board president. Performance evaluations and compensation reviews are conducted at that time. Greenwood cemetery does not have any employees that meet the "key employee"definition.”
Form 990, Page 6, Part VI, Line 15B
“The board of trustees receive no compensation. Administrative and maintenance employees are reviewed annually by a committee consisting of the consulting general mgr, office mgr/grounds mgr. Sales employees are reviewed by the board president. Performance evaluations and compensation reviews are conducted at that time. Greenwood cemetery does not have any employees that meet the "key employee"definition.”
Form 990, Page 6, Part VI, Line 19
“The association holds an annual lotholders meeting at the beginning of each year. Notice of the meeting is published in the local newspaper at least 2 weeks before the meeting is held. The lotholders can review any documentation they request at that time.”
Filing and Contact Details
Filer
- Filer Name
- Greenwood Cemetery Association
- EIN
- 31-0303680
- Phone
- 5138969726
- Address
- 1602 GREENWOOD AVE, HAMILTON, OH 45011
Signing Officer
- Name
- James K Fitton
- Title
- Board President
- Phone
- 5138969726
- Signed
- 2025-11-17
Organization Details
- Principal Officer
- James K Fitton
- Formed
- 1943
- Legal Domicile
- Oh
- Voting Board Members
- 6
- Independent Board Members
- 6
- Employees
- 8
Supplemental Narrative
Additional Explanations
Form 990, Page 2, Part III, Line 4D
“Program services for the cemetery are all interelated with each other for the overall operation and maintenance of the cemetery. Various projects are maintained for the beautification of the grounds. A tree nursery is kept on the grounds and is a joint project of the cemetery, the city of hamilton and the master gardeners of butler county.”
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 48978 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 47597 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 232825 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 126659 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 103350 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 48978 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 47597 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | PROGRAM SERVICES FOR THE CEMETERY ARE ALL INTERELATED WITH EACH OTHER FOR THE OVERALL OPERATION AND MAINTENANCE OF THE CEMETERY. VARIOUS PROJECTS ARE MAINTAINED FOR THE BEAUTIFICATION OF THE GROUNDS. A TREE NURSERY IS KEPT ON THE GROUNDS AND IS A JOINT PROJECT OF THE CEMETERY, THE CITY OF HAMILTON AND THE MASTER GARDENERS OF BUTLER COUNTY. |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 8222 |
| IRS990/PYInvestmentIncomeAmt | 0 | 131628 |
| IRS990/PYOtherExpensesAmt | 0 | 408765 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 686887 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -1897 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 419869 |
| IRS990/PYTotalExpensesAmt | 0 | 828634 |
| IRS990/PYTotalRevenueAmt | 0 | 826737 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 245440 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 5898 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | ACCRUED LIABILITIES |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 5898 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | PROGRAM SERVICES FOR THE CEMETERY ARE ALL INTERELATED WITH EACH OTHER FOR THE OVERALL OPERATION AND MAINTENANCE OF THE CEMETERY. VARIOUS PROJECTS ARE MAINTAINED FOR THE BEAUTIFICATION OF THE GROUNDS. A TREE NURSERY IS KEPT ON THE GROUNDS AND IS A JOINT PROJECT OF THE CEMETERY, THE CITY OF HAMILTON AND THE MASTER GARDENERS OF BUTLER COUNTY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | GREENWOOD CEMETERY ASSOCIATION HAS LOTHOLDERS THAT HAVE AN INTEREST IN THE CEMETERY AS LONG AS THEY OWN THE GRAVE SPACE OR MAUSOLEUM SPACE. ANY INTERESTED LOTHOLDERS HAVE THE OPPORTUNITY TO MEET WITH THE BOARD OF TRUSTEES AT THE ANNUAL LOTHOLDERS MEETING AT WHICH TIME ANY OF THEIR CONCERNS CAN BE ADDRESSED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PREPARATION OF THE RETURN IS COMPLETED BY A CPA AND COPIES OF THE RETURN ARE PRESENTED TO THE BOARD MEMBERS TO REVIEW AND COMMENT. TAX PREPARATION SOFTWARE IS USED FOR PREPARATION WHICH HIGHLIGHTS CERTAIN ERRORS OR OMISSIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE BOARD PRESIDENT IS EXPECTED TO MAKE INQUIRIES IF SUCH CONFLICT APPEARS TO EXIST AND THE TRUSTEE HAS NOT MADE IT KNOWN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD OF TRUSTEES RECEIVE NO COMPENSATION. ADMINISTRATIVE AND MAINTENANCE EMPLOYEES ARE REVIEWED ANNUALLY BY A COMMITTEE CONSISTING OF THE CONSULTING GENERAL MGR, OFFICE MGR/GROUNDS MGR. SALES EMPLOYEES ARE REVIEWED BY THE BOARD PRESIDENT. PERFORMANCE EVALUATIONS AND COMPENSATION REVIEWS ARE CONDUCTED AT THAT TIME. GREENWOOD CEMETERY DOES NOT HAVE ANY EMPLOYEES THAT MEET THE "KEY EMPLOYEE"DEFINITION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE BOARD OF TRUSTEES RECEIVE NO COMPENSATION. ADMINISTRATIVE AND MAINTENANCE EMPLOYEES ARE REVIEWED ANNUALLY BY A COMMITTEE CONSISTING OF THE CONSULTING GENERAL MGR, OFFICE MGR/GROUNDS MGR. SALES EMPLOYEES ARE REVIEWED BY THE BOARD PRESIDENT. PERFORMANCE EVALUATIONS AND COMPENSATION REVIEWS ARE CONDUCTED AT THAT TIME. GREENWOOD CEMETERY DOES NOT HAVE ANY EMPLOYEES THAT MEET THE "KEY EMPLOYEE"DEFINITION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ASSOCIATION HOLDS AN ANNUAL LOTHOLDERS MEETING AT THE BEGINNING OF EACH YEAR. NOTICE OF THE MEETING IS PUBLISHED IN THE LOCAL NEWSPAPER AT LEAST 2 WEEKS BEFORE THE MEETING IS HELD. THE LOTHOLDERS CAN REVIEW ANY DOCUMENTATION THEY REQUEST AT THAT TIME. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 5086311 |
| IRS990/TotalAssetsEOYAmt | 0 | 5139374 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 5086311 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 5139374 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 38985 |
| IRS990/TotalEmployeeCnt | 0 | 8 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 171452 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 641121 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 812573 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 335330 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 393137 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 335330 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 393137 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 4750981 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 4746237 |
| IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt | 0 | 69728 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 69728 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 629137 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 99788 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 919240 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1058013 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 5086311 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 5139374 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 719 SANDERS DR |
| IRS990/USAddress/CityNm | 0 | HAMILTON |
| IRS990/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/USAddress/ZIPCd | 0 | 45013 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | GREENWOODCEMETERYHAMILTON.COM |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JAMES K FITTON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | BOARD PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5138969726 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | GREENWOOD CEMETERY ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | GREE |
| ReturnHeader/Filer/EIN | 0 | 310303680 |
| ReturnHeader/Filer/PhoneNum | 0 | 5138969726 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1602 GREENWOOD AVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HAMILTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 45011 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T11:57:54-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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