Civic Intelligence

Fernwood Cemetery Assn

EIN 31-4410713 • 501(c)13 • Circleville, OH

Profile

To operate and maintain a cemetery by selling lots and providing burial services

605 Edgewood DrCircleville, OH 43113

n/A

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

57th percentile

20%

Higher net margin than 57% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Top Officer Pay

85th percentile

$2,600

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

501(c)13 • <$500k nonprofits • Source year 2024

Asset Growth

71st percentile

5.2%

Faster asset growth than 71% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

63rd percentile

20%

Faster revenue growth than 63% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$495,801

Up $24,568 (+5.2%) from 2023

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$495,801

Up $24,568 (+5.2%) from 2023

Operations
Liabilities / RevenueScore unavailableNet Margin57th percentile

Revenue

Up

$127,151

Up $20,995 (+20%) from 2023

Expenses

Up

$101,190

Up $1,880 (+1.9%) from 2023

Net Income

Up

$25,961

Up $19,115 (+279%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth71st percentile

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

$600K$400K$200K$0Assets 2020: $411,318Net Assets 2020: $411,3182020Assets 2021: $443,960Net Assets 2021: $443,9602021Assets 2022: $464,386Net Assets 2022: $464,3862022Assets 2023: $471,233Net Assets 2023: $471,2332023Assets 2024: $495,801Net Assets 2024: $495,8012024

Highlighted filing

2024

Assets$495,801
Liabilities-
Net Assets$495,801
Open 2024 Filing

Operations Trend

Revenue Growth63rd percentile

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

$150K$100K$50K$0Revenue 2020: $92,842Expenses 2020: $78,164Net Income 2020: $14,6782020Revenue 2021: $135,340Expenses 2021: $102,697Net Income 2021: $32,6432021Revenue 2022: $118,827Expenses 2022: $98,401Net Income 2022: $20,4262022Revenue 2023: $106,156Expenses 2023: $99,310Net Income 2023: $6,8462023Revenue 2024: $127,151Expenses 2024: $101,190Net Income 2024: $25,9612024

Highlighted filing

2024

Revenue$127,151
Expenses$101,190
Net Income$25,961
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$495,801
Liabilities
-
Net assets
$495,801
Revenue
$127,151
Expenses
$101,190
Net income
$25,961
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.96$4.96$1.27$1.01$0.26
2023Detailed filing. Detailed filing data is available for this year.$4.71$4.71$1.06$0.99$0.07
2022Detailed filing. Detailed filing data is available for this year.$4.64$4.64$1.19$0.98$0.20
2021Detailed filing. Detailed filing data is available for this year.$4.44$4.44$1.35$1.03$0.33
2020Detailed filing. Detailed filing data is available for this year.$4.11$4.11$0.93$0.78$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 12, 2025
Return Version
2024v5.0
Gross Receipts
$127,151
Mission and Program Overview

Mission

To operate and maintain a cemetery by selling lots and providing burial services

Program Services

DescriptionGrantsExpenses
TO SELL CEMETERY LOTS. TO PROVIDE BURIEL SERVICES. TO MAINTAIN THE CEMETERY.--
TO OPERATE AND MAINTAIN A CEMETERY BY SELLING LOTS AND PROVIDING BURIAL SERVICES.--
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
STEPHEN M HELWAGENSec./Treasur-$2,600-$2,600
CHRIS HANNPresident-$0--
PAUL LOARTrustee-$0--
NIKKI O'CONNORTrustee-$0--
GENE SALYERSVice-Preside-$0--
MARTIN HAFEYTrustee-$0--
GEOFF HITETrustee-$0--
Filing and Contact Details

Filer

Filer Name
Fernwood Cemetery Assn
EIN
31-4410713
Phone
7402482647
Address
605 EDGEWOOD DR, CIRCLEVILLE, OH 43113

Signing Officer

Name
Stephen M Helwagen
Title
Sec./treasurer
Phone
7402482647
Signed
2025-10-12
Discuss with paid preparer
Yes

Preparer

Firm
Cook Insurance & Tax Services LLC
Address
328 E MAIN ST, CIRCLEVILLE, OH 43113-1842
Preparer
Mona Hardbarger
Phone
7404742153
Supplemental Narrative

Additional Explanations

Form 990-ez, Page 1, Item B

“Return being amended to reflect the actual figures. A blank form was accidently sent.”

Form 990-ez, Part I, Line 16

“Expenses non-investment depreciation 5,940 total 5,940”

Form 990-ez, Part II, Line 24

“116,186 116,186 less accumulated depreciation 57,044 62,984 total 59,142 53,202”

Form 990-ez, Part III

“To operate and maintain a cemetery by selling lots and providing burial services”

Form 990-ez, Part III, Line 31

“To operate and maintain a cemetery by selling lots and providing burial services.”

Form 990-ez, Part V, Line 35B

“NO INCOME”

Raw XML Appendix123 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/AmendedReturnInd0X
IRS990EZ/BooksInCareOfDetail/PersonNm0STEPHEN M HELWAGEN
IRS990EZ/BooksInCareOfDetail/PhoneNum07402482647
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0605 EDGEWOOD DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CIRCLEVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd043113
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0410698
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0442599
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt025961
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt034110
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0469840
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0495801
IRS990EZ/GrossReceiptsAmt0127151
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt020646
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0469840
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0495801
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0469840
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0495801
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt5000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt6000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt02600
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0STEPHEN M HELWAGEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CHRIS HANN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2PAUL LOAR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3NIKKI O'CONNOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4GENE SALYERS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5MARTIN HAFEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6GEOFF HITE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0SEC./TREASUR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4VICE-PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt059142
IRS990EZ/OtherAssetsTotalDetail/EOYAmt053202
IRS990EZ/OtherExpensesTotalAmt05940
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO OPERATE AND MAINTAIN A CEMETERY BY SELLING LOTS AND PROVIDING BURIAL SERVICES
IRS990EZ/ProgramServiceRevenueAmt0106505
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO SELL CEMETERY LOTS. TO PROVIDE BURIEL SERVICES. TO MAINTAIN THE CEMETERY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1TO OPERATE AND MAINTAIN A CEMETERY BY SELLING LOTS AND PROVIDING BURIAL SERVICES.
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt061140
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0101190
IRS990EZ/TotalRevenueAmt0127151
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RETURN BEING AMENDED TO REFLECT THE ACTUAL FIGURES. A BLANK FORM WAS ACCIDENTLY SENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES NON-INVESTMENT DEPRECIATION 5,940 TOTAL 5,940
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2116,186 116,186 LESS ACCUMULATED DEPRECIATION 57,044 62,984 TOTAL 59,142 53,202
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TO OPERATE AND MAINTAIN A CEMETERY BY SELLING LOTS AND PROVIDING BURIAL SERVICES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TO OPERATE AND MAINTAIN A CEMETERY BY SELLING LOTS AND PROVIDING BURIAL SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 31
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990-EZ, PART V, LINE 35B
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0STEPHEN M HELWAGEN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC./TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07402482647
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FERNWOOD CEMETERY ASSN
ReturnHeader/Filer/BusinessNameControlTxt0FERN
ReturnHeader/Filer/EIN0314410713
ReturnHeader/Filer/PhoneNum07402482647
ReturnHeader/Filer/USAddress/AddressLine1Txt0605 EDGEWOOD DR
ReturnHeader/Filer/USAddress/CityNm0CIRCLEVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd043113
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0453995655
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0COOK INSURANCE & TAX SERVICES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0328 E MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CIRCLEVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0431131842
ReturnHeader/PreparerPersonGrp/PhoneNum07404742153
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MONA HARDBARGER
ReturnHeader/ReturnTs02025-11-13T11:27:04-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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