Civic Intelligence

Willow View Cemetery Association

990 • Fiscal year 2016 • EIN 31-0506646

Jan 01, 2016 to Dec 31, 2016 • Filed on Feb 07, 2017

Organization ProfileWILLOWVIEWCEMETERY.ORG
2500 Neff RdDayton, OH 45414-5002

(937) 277-2021

Siviq Scores

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

Liabilities / Assets

69th percentile

0.01x

Higher debt load relative to assets than 69% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

67th percentile

0.05x

Higher debt load relative to revenue than 67% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Net Margin

42nd percentile

6.8%

Higher net margin than 42% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

86th percentile

$47,008

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 24.5% of source-year revenue.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Asset Growth

54th percentile

2.6%

Faster asset growth than 54% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

43rd percentile

-5.6%

Faster revenue growth than 43% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$1,403,819

Up $36,012 (+2.6%) from 2015

Net Assets

Up

$1,394,454

Up $35,874 (+2.6%) from 2015

Liabilities

Up

$9,365

Up $138 (+1.5%) from 2015

Revenue And Expenses
Liabilities / Revenue67th percentileNet Margin42nd percentile

Revenue

Down

$192,226

Down $11,460 (-5.6%) from 2015

Expenses

Up

$179,224

Up $14,302 (+8.7%) from 2015

Net Income

Down

$13,002

Down $25,762 (-66%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth54th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2012: $1,389,367Liabilities 2012: $8,690Net Assets 2012: $1,380,6772012Assets 2013: $1,416,103Liabilities 2013: $5,830Net Assets 2013: $1,410,2732013Assets 2014: $1,444,275Liabilities 2014: $13,263Net Assets 2014: $1,431,0122014Assets 2015: $1,367,807Liabilities 2015: $9,227Net Assets 2015: $1,358,5802015Assets 2016: $1,403,819Liabilities 2016: $9,365Net Assets 2016: $1,394,4542016Assets 2017: $1,513,952Liabilities 2017: $6,155Net Assets 2017: $1,507,7972017Assets 2018: $1,359,050Liabilities 2018: $7,028Net Assets 2018: $1,352,0222018Assets 2019: $1,596,934Liabilities 2019: $26Net Assets 2019: $1,596,9082019Assets 2020: $1,552,263Liabilities 2020: $3,038Net Assets 2020: $1,549,2252020Assets 2021: $1,687,338Liabilities 2021: $1,626Net Assets 2021: $1,685,7122021Assets 2022: $1,591,978Liabilities 2022: $299Net Assets 2022: $1,591,6792022Assets 2023: $1,735,838Liabilities 2023: $10,170Net Assets 2023: $1,725,6682023Assets 2024: $1,737,346Liabilities 2024: $3,383Net Assets 2024: $1,733,9632024

Highlighted filing

2016

Assets$1,403,819
Liabilities$9,365
Net Assets$1,394,454
Open 2016 Filing

Operations Trend

Revenue Growth43rd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$200K$0-$200KExpenses 2012: $181,1572012Revenue 2013: $197,866Expenses 2013: $173,270Net Income 2013: $24,5962013Revenue 2014: $208,429Expenses 2014: $187,690Net Income 2014: $20,7392014Revenue 2015: $203,686Expenses 2015: $164,922Net Income 2015: $38,7642015Revenue 2016: $192,226Expenses 2016: $179,224Net Income 2016: $13,0022016Revenue 2017: $254,112Expenses 2017: $202,162Net Income 2017: $51,9502017Revenue 2018: $217,259Expenses 2018: $213,150Net Income 2018: $4,1092018Revenue 2019: $251,042Expenses 2019: $234,672Net Income 2019: $16,3702019Revenue 2020: $299,172Expenses 2020: $232,822Net Income 2020: $66,3502020Revenue 2021: $273,262Expenses 2021: $260,661Net Income 2021: $12,6012021Revenue 2022: $234,062Expenses 2022: $261,956Net Income 2022: -$27,8942022Revenue 2023: $301,602Expenses 2023: $284,608Net Income 2023: $16,9942023Revenue 2024: $273,082Expenses 2024: $342,507Net Income 2024: -$69,4252024

Highlighted filing

2016

Revenue$192,226
Expenses$179,224
Net Income$13,002
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Feb 7, 2017
Return Version
2016v3.0
Gross Receipts
$205,049
Mission and Program Overview

Mission

Burial service and maintenance of grave sites.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,072,054$1,217,403▲ $145,349
Land, Buildings, and Equipment, Net$87,707$94,851▲ $7,144
Savings and Temporary Cash Investments$168,529$63,966▼ $104,563
Cash and Non-Interest-Bearing Accounts$16,065$15,740▼ $325
Accounts Receivable$23,037$11,517▼ $11,520
Prepaid Expenses and Deferred Charges$415$342▼ $73
Total Assets$1,367,807$1,403,819▲ $36,012
Liabilities
Accounts Payable and Accrued Expenses$9,227$9,365▲ $138
Total Liabilities$9,227$9,365▲ $138
Net Assets / Fund Balance
Permanently Rstr Net Assets$706,323$718,464▲ $12,141
Unrestricted Net Assets$652,257$675,990▲ $23,733
Total Net Assets Fund Balance$1,358,580$1,394,454▲ $35,874
Total Liabilities and Net Assets / Fund Balance$1,367,807$1,403,819▲ $36,012

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$20,421$369,567$389,988
Land$74,430-$74,430
Compensation and Service Providers
Top Officer Pay86th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Kathy FlaylerManager-$47,008$47,008
Thomas EricksonPresident-$1,200$1,200
Larry MaxwellTrusteeFT$1,000$1,000
Cindy FeltzTrustee-$1,000$1,000
Robert GreerTrustee-$1,000$1,000
Wayne BooherTrustee-$1,000$1,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$35,508
Other Revenue
$156,718
Change in Net Assets
$13,002
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$116,320
Other Expenses$62,904
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$52,208--$52,208
Other Salaries and Wages$52,166--$52,166
Payroll Taxes$11,946--$11,946
Fees for Services Accounting$7,863--$7,863
Insurance$6,337--$6,337
Depreciation Depletion$5,792--$5,792
Occupancy$5,304--$5,304
Office Expenses$5,147--$5,147
Fees for Services Other$2,601--$2,601
Other Expenses$2,284--$2,284
All Other Expenses$2,282--$2,282
Advertising$500--$500
Fees for Services Legal$60--$60
Total Functional Expenses$179,224$0$0$179,224
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Form 990 is presented to the trustees for review prior to signing the authorization to file electronically.”

Form 990, Page 6, Part VI, Line 19

“Documentation is made available upon request and approval by the trustees.”

Filing and Contact Details

Filer

Filer Name
Willow View Cemetery Association
EIN
31-0506646
Phone
9372772021
Address
2500 NEFF RD, DAYTON, OH 45414-5002

Signing Officer

Name
Kathy Flayler
Title
Manager
Phone
9372772021
Signed
2017-02-07

Organization Details

Principal Officer
Kathy Flayler
Voting Board Members
6
Independent Board Members
5
Employees
6

Preparer

Firm
Mosier & Associates Cpas Inc
Address
180 E SPRING VALLEY PIKE SUITE B, DAYTON, OH 45458-3803
Preparer
Michelle R Mosier CPA
Phone
9372912600
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Cost of goods sold 12,823 cost of goods sold -12,823”

Raw XML Appendix303 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt09227
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt09365
IRS990/AccountsReceivableGrp/BOYAmt023037
IRS990/AccountsReceivableGrp/EOYAmt011517
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0BURIAL SERVICE AND MAINTENANCE OF GRAVE SITES.
IRS990/AdvertisingGrp/ProgramServicesAmt0500
IRS990/AdvertisingGrp/TotalAmt0500
IRS990/AllOtherExpensesGrp/ProgramServicesAmt02282
IRS990/AllOtherExpensesGrp/TotalAmt02282
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0KATHY FLAYLER MANAGER
IRS990/BooksInCareOfDetail/PhoneNum09372772021
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02500 NEFF ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0DAYTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd045414
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt016065
IRS990/CashNonInterestBearingGrp/EOYAmt015740
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt052208
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt052208
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CostOfGoodsSoldAmt012823
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt035508
IRS990/CYOtherExpensesAmt062904
IRS990/CYOtherRevenueAmt0156718
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt013002
IRS990/CYSalariesCompEmpBnftPaidAmt0116320
IRS990/CYTotalExpensesAmt0179224
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0192226
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt05792
IRS990/DepreciationDepletionGrp/TotalAmt05792
IRS990/Desc0PROVIDED BURIAL SERVICE AND MAINTENANCE OF GRAVE SITES.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt06
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt0179224
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt07863
IRS990/FeesForServicesAccountingGrp/TotalAmt07863
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt060
IRS990/FeesForServicesLegalGrp/TotalAmt060
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt02601
IRS990/FeesForServicesOtherGrp/TotalAmt02601
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0LARRY MAXWELL
IRS990/Form990PartVIISectionAGrp/PersonNm1WAYNE BOOHER
IRS990/Form990PartVIISectionAGrp/PersonNm2CINDY FELTZ
IRS990/Form990PartVIISectionAGrp/PersonNm3ROBERT GREER
IRS990/Form990PartVIISectionAGrp/PersonNm4KATHY FLAYLER
IRS990/Form990PartVIISectionAGrp/PersonNm5THOMAS ERICKSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt01000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt21000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt31000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt447008
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt51200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt5PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0205049
IRS990/GrossSalesOfInventoryAmt0152886
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt06337
IRS990/InsuranceGrp/TotalAmt06337
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt035508
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt035508
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01072054
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01217403
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0369567
IRS990/LandBldgEquipBasisNetGrp/BOYAmt087707
IRS990/LandBldgEquipBasisNetGrp/EOYAmt094851
IRS990/LandBldgEquipCostOrOtherBssAmt0464418
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0BURIAL SERVICE AND MAINTENANCE OF GRAVE SITES.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01358580
IRS990/NetAssetsOrFundBalancesEOYAmt01394454
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0140063
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0140063
IRS990/NetUnrlzdGainsLossesInvstAmt022872
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt05304
IRS990/OccupancyGrp/TotalAmt05304
IRS990/OfficeExpensesGrp/ProgramServicesAmt05147
IRS990/OfficeExpensesGrp/TotalAmt05147
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0CONTRACT LABOR
IRS990/OtherExpensesGrp/Desc1PERPETUAL CARE
IRS990/OtherExpensesGrp/Desc2REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ProgramServicesAmt015300
IRS990/OtherExpensesGrp/ProgramServicesAmt15169
IRS990/OtherExpensesGrp/ProgramServicesAmt24265
IRS990/OtherExpensesGrp/ProgramServicesAmt32284
IRS990/OtherExpensesGrp/TotalAmt015300
IRS990/OtherExpensesGrp/TotalAmt15169
IRS990/OtherExpensesGrp/TotalAmt24265
IRS990/OtherExpensesGrp/TotalAmt32284
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt016655
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt016655
IRS990/OtherRevenueTotalAmt016655
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt052166
IRS990/OtherSalariesAndWagesGrp/TotalAmt052166
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt011946
IRS990/PayrollTaxesGrp/TotalAmt011946
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0706323
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0718464
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0415
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0342
IRS990/PrincipalOfficerNm0KATHY FLAYLER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt046423
IRS990/PYOtherExpensesAmt059285
IRS990/PYOtherRevenueAmt0157263
IRS990/PYRevenuesLessExpensesAmt038764
IRS990/PYSalariesCompEmpBnftPaidAmt0105637
IRS990/PYTotalExpensesAmt0164922
IRS990/PYTotalRevenueAmt0203686
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt013002
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0192226
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0168529
IRS990/SavingsAndTempCashInvstGrp/EOYAmt063966
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt074430
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt074430
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt020421
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0369567
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0389988
IRS990ScheduleD/TotalBookValueLandBuildingsAmt094851
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FORM 990 IS PRESENTED TO THE TRUSTEES FOR REVIEW PRIOR TO SIGNING THE AUTHORIZATION TO FILE ELECTRONICALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTATION IS MADE AVAILABLE UPON REQUEST AND APPROVAL BY THE TRUSTEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COST OF GOODS SOLD 12,823 COST OF GOODS SOLD -12,823
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01367807
IRS990/TotalAssetsEOYAmt01403819
IRS990/TotalAssetsGrp/BOYAmt01367807
IRS990/TotalAssetsGrp/EOYAmt01403819
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0179224
IRS990/TotalFunctionalExpensesGrp/TotalAmt0179224
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09227
IRS990/TotalLiabilitiesEOYAmt09365
IRS990/TotalLiabilitiesGrp/BOYAmt09227
IRS990/TotalLiabilitiesGrp/EOYAmt09365
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01358580
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01394454
IRS990/TotalProgramServiceExpensesAmt0179224
IRS990/TotalReportableCompFromOrgAmt052208
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0192226
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0192226
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01367807
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01403819
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0652257
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0675990
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WILLOWVIEWCEMETERY.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/PersonNm0KATHY FLAYLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum09372772021
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WILLOW VIEW CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WILL
ReturnHeader/Filer/EIN0310506646
ReturnHeader/Filer/PhoneNum09372772021
ReturnHeader/Filer/USAddress/AddressLine1Txt02500 NEFF RD
ReturnHeader/Filer/USAddress/CityNm0DAYTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0454145002
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0E56D3811F9583AE4848C9BE096BC55E3010F7B66
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId044A0F3D1A3A445E049D34E3708394347A471A65F
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0471912410
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MOSIER & ASSOCIATES CPAS INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0180 E SPRING VALLEY PIKE SUITE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DAYTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0454583803
ReturnHeader/PreparerPersonGrp/PhoneNum09372912600
ReturnHeader/PreparerPersonGrp/PreparationDt02017-02-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHELLE R MOSIER CPA
ReturnHeader/ReturnTs02017-02-22T13:42:58-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02016-01-01
ReturnHeader/TaxPeriodEndDt02016-12-31
ReturnHeader/TaxYr02016

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,403,819
Liabilities
$9,365
Net assets
$1,394,454
Revenue
$192,226
Expenses
$179,224
Net income
$13,002
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.74$0.00$1.73$0.27$0.34$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.74$0.01$1.73$0.30$0.28$0.02
2022Detailed filing. Detailed filing data is available for this year.$1.59$0.00$1.59$0.23$0.26$0.03
2021Detailed filing. Detailed filing data is available for this year.$1.69$0.00$1.69$0.27$0.26$0.01
2020Detailed filing. Detailed filing data is available for this year.$1.55$0.00$1.55$0.30$0.23$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.60$0.00$1.60$0.25$0.23$0.02
2018Detailed filing. Detailed filing data is available for this year.$1.36$0.01$1.35$0.22$0.21$0.00
2017Detailed filing. Detailed filing data is available for this year.$1.51$0.01$1.51$0.25$0.20$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.40$0.01$1.39$0.19$0.18$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.37$0.01$1.36$0.20$0.16$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.44$0.01$1.43$0.21$0.19$0.02
2013Detailed filing. Detailed filing data is available for this year.$1.42$0.01$1.41$0.20$0.17$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.39$0.01$1.38$0.18