Civic Intelligence

Rome-Proctorville Cemetery Association

EIN 31-0994545 • 501(c)13 • Proctorville, OH

Pub. 78 Eligible

Profile

Operate a cemetery for local citizens

PO Box 801Proctorville, OH 45669
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

51st percentile

0.00x

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

501(c)13 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

51st percentile

0.00x

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

501(c)13 • $1M-$5M nonprofits • Source year 2025

Net Margin

63rd percentile

39%

Higher net margin than 63% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

89th percentile

$46,920

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 17.8% of source-year revenue.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Asset Growth

11th percentile

-1.1%

Faster asset growth than 11% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

54th percentile

16%

Faster revenue growth than 54% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets51st percentile

Assets

Down

$2,146,240

Down $24,621 (-1.1%) from 2024

Liabilities

Down

$0

Down $1,701 (-100%) from 2024

Net Assets

Down

$2,146,240

Down $22,920 (-1.1%) from 2024

Operations
Liabilities / Revenue51st percentileNet Margin63rd percentile

Revenue

Up

$264,268

Up $36,633 (+16%) from 2024

Expenses

Down

$160,650

Down $41,632 (-21%) from 2024

Net Income

Up

$103,618

Up $78,265 (+309%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$3.0M$2.0M$1.0M$0Assets 2020: $1,894,799Liabilities 2020: $2,551Net Assets 2020: $1,892,2482020Assets 2021: $1,984,172Liabilities 2021: $4,968Net Assets 2021: $1,979,2042021Assets 2022: $2,081,996Liabilities 2022: $1,603Net Assets 2022: $2,080,3932022Assets 2023: $2,145,293Liabilities 2023: $1,486Net Assets 2023: $2,143,8072023Assets 2024: $2,170,861Liabilities 2024: $1,701Net Assets 2024: $2,169,1602024Assets 2025: $2,146,240Liabilities 2025: $0Net Assets 2025: $2,146,2402025

Highlighted filing

2025

Assets$2,146,240
Liabilities$0
Net Assets$2,146,240
Open 2025 Filing

Operations Trend

Revenue Growth54th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0Revenue 2020: $221,058Expenses 2020: $129,355Net Income 2020: $91,7032020Revenue 2021: $258,808Expenses 2021: $171,852Net Income 2021: $86,9562021Revenue 2022: $286,791Expenses 2022: $185,602Net Income 2022: $101,1892022Revenue 2023: $253,630Expenses 2023: $190,216Net Income 2023: $63,4142023Revenue 2024: $227,635Expenses 2024: $202,282Net Income 2024: $25,3532024Revenue 2025: $264,268Expenses 2025: $160,650Net Income 2025: $103,6182025

Highlighted filing

2025

Revenue$264,268
Expenses$160,650
Net Income$103,618
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,146,240
Liabilities
$0
Net assets
$2,146,240
Revenue
$264,268
Expenses
$160,650
Net income
$103,618
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.15$0.00$2.15$0.26$0.16$0.10
2024Detailed filing. Detailed filing data is available for this year.$2.17$0.00$2.17$0.23$0.20$0.03
2023Detailed filing. Detailed filing data is available for this year.$2.15$0.00$2.14$0.25$0.19$0.06
2022Detailed filing. Detailed filing data is available for this year.$2.08$0.00$2.08$0.29$0.19$0.10
2021Detailed filing. Detailed filing data is available for this year.$1.98$0.00$1.98$0.26$0.17$0.09
2020Detailed filing. Detailed filing data is available for this year.$1.89$0.00$1.89$0.22$0.13$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 3, 2026
Return Version
2025v4.0
Gross Receipts
$1,154,162
Mission and Program Overview

Mission

Operate a cemetery for local citizens

CEMETERY

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,169,160$2,146,240▼ $22,920
Savings and Temporary Cash Investments$799,210$580,240▼ $218,970
Land, Buildings, and Equipment, Net$259,569$257,311▼ $2,258
Cash and Non-Interest-Bearing Accounts$43,615$219,564▲ $175,949
Inventories for Sale or Use$52,269--
Total Assets$2,170,861$2,146,240▼ $24,621
Other Assets Total$1,016,198$1,089,125▲ $72,927
Liabilities
Accounts Payable and Accrued Expenses$1,701--
Total Liabilities$1,701$0▼ $1,701
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,169,160$2,146,240▼ $22,920
Total Liabilities and Net Assets / Fund Balance$2,170,861$2,146,240▼ $24,621

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$44,751$169,119$213,870
Land$155,507-$155,507
Leasehold Improvements$24,266$95,624$119,890
Other Land Buildings$23,397$54,183$77,580
Equipment$9,390$54,828$64,218
Other Assets Org$1,089,125--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2025$1,016,198$56,400▲ $16,527-$1,089,125
2024$969,366$14,999▲ $31,833-$1,016,198
2023$928,265$27,681▲ $13,420-$969,366
2022$874,745$41,636▲ $11,884-$928,265
2021$230,754$634,392▲ $9,599-$874,745
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Ron JhenkinsEmployeePT$46,920$46,920
Jay HolleyTreasurerPT$4,800$4,800
Michelle RuleTrustee-$1,800$1,800

Board Members and Trustees

NameTitle
Carl BowenPresident
Jimmy JackVice President
John HallTrustee
Carl Bowen JrAssistant VP
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$206,261
Investment Income
$58,007
Other Revenue
$0
Change in Net Assets
$103,618
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$105,761
Other Expenses$54,839
Grants and Similar Amounts Paid$50
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$91,031--$91,031
Depreciation Depletion$10,807--$14,042
Occupancy$10,576--$10,576
Insurance$10,299--$10,299
Payroll Taxes$8,130--$8,130
Current Officers, Directors, Trustees, and Key Employees$6,600--$6,600
Fees for Services Accounting$2,040--$2,040
Other Expenses$1,540--$1,540
Office Expenses$171--$171
Grants to Domestic Orgs$50--$50
Total Functional Expenses$157,415$0$0$160,650
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
No
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
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, Part VI, Line 2

“President, carl bowen, v president, carl bowen jr are related”

Filing and Contact Details

Filer

Filer Name
Rome-proctorville Cemetery Association
EIN
31-0994545
Phone
7408867877
Address
PO Box 801, PROCTORVILLE, OH 45669

Signing Officer

Name
Jay Holley
Title
Treasurer
Phone
7408867877
Signed
2026-03-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jay Holley
Formed
1916
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
8

Preparer

Firm
Angell Tax & Bookkeeping Inc
Address
127 STATE STREET, PROCTORVILLE, OH 45669
Preparer
Kaitlin E Angell-beaver
Phone
7408866500
Raw XML Appendix367 raw XML fields

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

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01701
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0CEMETERY
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0JAY HOLLEY
IRS990/BooksInCareOfDetail/PhoneNum07408867877
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0373 TWP RD 1525
IRS990/BooksInCareOfDetail/USAddress/CityNm0PROCTORVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd045669
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt043615
IRS990/CashNonInterestBearingGrp/EOYAmt0219564
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt06600
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt06600
IRS990/CompDisqualPersonsGrp/ProgramServicesAmt091031
IRS990/CompDisqualPersonsGrp/TotalAmt091031
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt050
IRS990/CYInvestmentIncomeAmt058007
IRS990/CYOtherExpensesAmt054839
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0206261
IRS990/CYRevenuesLessExpensesAmt0103618
IRS990/CYSalariesCompEmpBnftPaidAmt0105761
IRS990/CYTotalExpensesAmt0160650
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0264268
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt010807
IRS990/DepreciationDepletionGrp/TotalAmt014042
IRS990/Desc0CEMETARY
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt08
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/EscrowAccountInd0false
IRS990/ExcsTaxSect4951Or4952Or4953Ind0false
IRS990/ExpenseAmt05
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt02040
IRS990/FeesForServicesAccountingGrp/TotalAmt02040
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form720FiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0030.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1010.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2002.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt3002.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt4002.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt5002.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt6002.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0RON JHENKINS
IRS990/Form990PartVIISectionAGrp/PersonNm1JAY HOLLEY
IRS990/Form990PartVIISectionAGrp/PersonNm2MICHELLE RULE
IRS990/Form990PartVIISectionAGrp/PersonNm3JOHN HALL
IRS990/Form990PartVIISectionAGrp/PersonNm4CARL BOWEN
IRS990/Form990PartVIISectionAGrp/PersonNm5JIMMY JACK
IRS990/Form990PartVIISectionAGrp/PersonNm6CARL BOWEN JR
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt046920
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt14800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt21800
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0EMPLOYEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6ASSISTANT VP
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01916
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0915
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt050
IRS990/GrantsToDomesticOrgsGrp/TotalAmt050
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0890809
IRS990/GrossReceiptsAmt01154162
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt06
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt010299
IRS990/InsuranceGrp/TotalAmt010299
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt052269
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt057092
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0373754
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0259569
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0257311
IRS990/LandBldgEquipCostOrOtherBssAmt0631065
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0889894
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt02169160
IRS990/NetAssetsOrFundBalancesEOYAmt02146240
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0915
IRS990/NondeductibleContributionsInd0true
IRS990/NondeductibleContriDisclInd0true
IRS990/OccupancyGrp/ProgramServicesAmt010576
IRS990/OccupancyGrp/TotalAmt010576
IRS990/OfficeExpensesGrp/ProgramServicesAmt0171
IRS990/OfficeExpensesGrp/TotalAmt0171
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01016198
IRS990/OtherAssetsTotalGrp/EOYAmt01089125
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1OPERATING EXPENSE
IRS990/OtherExpensesGrp/Desc2MAUSOLUEM
IRS990/OtherExpensesGrp/Desc3REFUNDS
IRS990/OtherExpensesGrp/ProgramServicesAmt08876
IRS990/OtherExpensesGrp/ProgramServicesAmt14227
IRS990/OtherExpensesGrp/ProgramServicesAmt23068
IRS990/OtherExpensesGrp/ProgramServicesAmt31540
IRS990/OtherExpensesGrp/TotalAmt08876
IRS990/OtherExpensesGrp/TotalAmt14227
IRS990/OtherExpensesGrp/TotalAmt23068
IRS990/OtherExpensesGrp/TotalAmt31540
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt08130
IRS990/PayrollTaxesGrp/TotalAmt08130
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JAY HOLLEY
IRS990/PriorPeriodAdjustmentsAmt0-126538
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0531390
IRS990/ProgramServiceRevenueGrp/Desc0OPERATION OF CEMETERY
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0206261
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0206261
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt044802
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt090435
IRS990/PYProgramServiceRevenueAmt0182833
IRS990/PYRevenuesLessExpensesAmt025353
IRS990/PYSalariesCompEmpBnftPaidAmt0111847
IRS990/PYTotalExpensesAmt0202282
IRS990/PYTotalRevenueAmt0227635
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0103618
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0206261
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02169160
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02146240
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0799210
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0580240
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt044751
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0169119
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0213870
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01016198
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt056400
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01089125
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt016527
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0969366
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt014999
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01016198
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt031833
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0928265
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt027681
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0969366
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt013420
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0874745
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt041636
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0928265
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt011884
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0230754
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0634392
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0874745
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt09599
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt09390
IRS990ScheduleD/EquipmentGrp/DepreciationAmt054828
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt064218
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0155507
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0155507
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt024266
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt095624
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0119890
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01089125
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ENDOWMENT
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt023397
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt054183
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt077580
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0257311
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01089125
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRESIDENT, CARL BOWEN, V PRESIDENT, CARL BOWEN JR ARE RELATED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02170861
IRS990/TotalAssetsEOYAmt02146240
IRS990/TotalAssetsGrp/BOYAmt02170861
IRS990/TotalAssetsGrp/EOYAmt02146240
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0157415
IRS990/TotalFunctionalExpensesGrp/TotalAmt0160650
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01701
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt01701
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02169160
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02146240
IRS990/TotalProgramServiceExpensesAmt05
IRS990/TotalProgramServiceRevenueAmt0206261
IRS990/TotalReportableCompFromOrgAmt053520
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0206261
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0264268
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02170861
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02146240
IRS990/TravelGrp/TotalAmt00
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0373 TWP RD 1525
IRS990/USAddress/CityNm0PROCTORVILLE
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd045669
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JAY HOLLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07408867877
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROME-PROCTORVILLE CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0ROME
ReturnHeader/Filer/EIN0310994545
ReturnHeader/Filer/PhoneNum07408867877
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO Box 801
ReturnHeader/Filer/USAddress/CityNm0PROCTORVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045669
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0274168484
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ANGELL TAX & BOOKKEEPING INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0127 STATE STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PROCTORVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045669
ReturnHeader/PreparerPersonGrp/PhoneNum07408866500
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-03
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KAITLIN E ANGELL-BEAVER
ReturnHeader/ReturnTs02026-03-03T10:19:29-00:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.