Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
EIN 34-1234006 • 501(c)3 • New Waterford, OH
Profile
Selling gravesites, opening and closing gravesites and providing maintenance and care of the Cemetery grounds and burial sites.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Liabilities / Revenue
35th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
55th percentile
Higher top officer pay than 55% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
2nd percentile
Faster asset growth than 2% of similar nonprofits.
Revenue Growth
4th percentile
Faster revenue growth than 4% of similar nonprofits.
Assets
Down$0
Down $551,631 (-100%) from 2022
Liabilities
Flat$0
Flat from 2022
Net Assets
Down$0
Down $551,631 (-100%) from 2022
Revenue
Down$18,235
Down $29,109 (-61%) from 2022
Expenses
Up$473,851
Up $427,391 (+920%) from 2022
Net Income
Down-$455,616
Down $456,500 (-51640%) from 2022
Most recent year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
Selling gravesites, opening and closing gravesites and providing maintenance and care of the Cemetery grounds and burial sites.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $482,612 | $0 | ▼ $482,612 |
| Investments in Publicly Traded Securities | $432,701 | - | - |
| Cash and Non-Interest-Bearing Accounts | $33,851 | - | - |
| Savings and Temporary Cash Investments | $16,060 | - | - |
| Total Assets | $482,612 | $0 | ▼ $482,612 |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $482,612 | $0 | ▼ $482,612 |
| Total Liabilities and Net Assets / Fund Balance | $482,612 | $0 | ▼ $482,612 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2023 | $180,578 | - | ▼ $7,811 | - | - |
| 2022 | $214,561 | $300 | ▼ $28,918 | - | $180,578 |
| 2021 | $198,618 | $250 | ▲ $18,991 | - | $214,561 |
| 2020 | $190,725 | $150 | ▲ $11,021 | - | - |
| 2019 | $181,196 | $100 | ▲ $15,525 | - | $190,725 |
| Name | Title |
|---|---|
| John A Hively | President, Sec/Treas |
| Keith J Conkle | Vice-President |
| Kevin Berger | Trustee |
| Charles E Koch | Secretary/Treasurer |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $443,196 |
| Other Expenses | $30,655 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $443,196 | - | - | $443,196 |
| Other Expenses | $25,949 | $3,287 | - | $29,236 |
| Fees for Services Accounting | - | $1,375 | - | $1,375 |
| Total Functional Expenses | $469,145 | $4,706 | $0 | $473,851 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| Unity Township | East Palestine, OH | 501c13 | General Support | $443,196 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The current officers/board members of the Cemetery Association and Township may elect members of the governing body.”
“A copy of the 990 is being provided to the Cemetery Association prior to the return being filed with the IRS.”
“John Hively, c/o New Waterford Cemetery, 47060 Hisey Rd, New Waterford, OH 44445”
“Contact the Cemetery representative at the address as shown in the return.”
“($26,996) funds held for final distributions”
“For the upkeep and maintenance of the new waterford cemetery grounds and gravesites.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Selling gravesites, opening and closing gravesites and providing maintenance and care of the Cemetery grounds and burial sites. |
| IRS990/AllOtherContributionsAmt | 0 | 7121 |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | New Waterford Cemetery Association |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt | 0 | c/o Michael Patrone |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3304571045 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 47060 Hisey Rd |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | New Waterford |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 44445 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 33851 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractTerminationInd | 0 | X |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 12331 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 443196 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1504 |
| IRS990/CYOtherExpensesAmt | 0 | 30655 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 4400 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -455616 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 473851 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 18235 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | Program services are payments to the Cemetery Association for the sale of graves and fees charged to open and close a grave. Expenses related to the costs paid to open and close the graves. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | true |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExcsTaxSect4951Or4952Or4953Ind | 0 | false |
| IRS990/ExpenseAmt | 0 | 472432 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 1375 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 1375 |
| IRS990/FeesForServicesLobbyingGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FinalReturnInd | 0 | X |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Kevin Berger |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | John A Hively |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Charles E Koch |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Keith J Conkle |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | President, Sec/Treas |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary/Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Vice-President |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1935 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -8858 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 0 |
| IRS990/GrantAmt | 0 | 443196 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 443196 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 443196 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | true |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 522395 |
| IRS990/GrossReceiptsAmt | 0 | 549488 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartVInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 10362 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 10362 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 432701 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 531253 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | Selling gravesites, opening and closing gravesites and providing maintenance and care of the Cemetery grounds and burial sites. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 482612 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 0 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -8858 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -8858 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -26996 |
| IRS990/OtherExpensesGrp/Desc | 0 | FOREIGN TAXES |
| IRS990/OtherExpensesGrp/Desc | 1 | OTHER EXPENSES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 44 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 3287 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 25949 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 44 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 29236 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | John Hively |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | OPERATING REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4400 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 4400 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 24836 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 1500 |
| IRS990/PYInvestmentIncomeAmt | 0 | 19408 |
| IRS990/PYOtherExpensesAmt | 0 | 44960 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3100 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 884 |
| IRS990/PYTotalExpensesAmt | 0 | 46460 |
| IRS990/PYTotalRevenueAmt | 0 | 47344 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -455616 |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RelatedOrganizationsAmt | 0 | 5210 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 4400 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 482612 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 16060 |
| IRS990ScheduleA/DistributableAmountGrp/CYAdjNetIncomeDistributableAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYDistributableAsAdjustedAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYGreaterAdjustedMinimumAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYIncomeTaxImposedPYAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYPct85AdjustedNetIncomeAmt | 0 | 0 |
| IRS990ScheduleA/DistributableAmountGrp/CYTotalMinAstDistributableAmt | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | true |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3FuncIntGrp/GovernmentalEntityInd | 0 | X |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/OfficersCloseRelationshipInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/SupportedOrgVoiceInvestmentInd | 0 | true |
| IRS990ScheduleA/Form990SchAType3SprtOrgAllGrp/TimelyProvidedDocumentsInd | 0 | true |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | type of organization = Township |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 1 | The organization supports a local government/township, which is not required to obtain an IRS determination of its status under IRS section 509(A)(1). |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 2 | The organization is filing this return pursuant to Revenue Procedure 2014-11 due to the fact that it was automatically revoked under IRC Section 6033(j). As such, it did not timely file its information returns for a three year period and thus did not provide a copy of these returns to its supported organization. However, pursuant to its bylaws, the organization provides its supported organization a |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 3 | full financial report annually. The organization is committed to complying with providing its Form 990 as well going forward. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 4 | The Village of New Waterford and the Township of Unity in which it sits each appoint one member to the board of the organization. In this capacity the local government has a significant voice in all corporate decisions, including how its funds are spent, monitoring compliance with its purpose to benefit the Township, and the investment of its assets. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 5 | Pursuant to its governing instrument, the organization was established exclusively to benefit the Village of New Waterford and the Township of Unity in which it resides, specifically by operating a public cemetery. These entities are qualified local governments. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 6 | The Association was formed to assume responsibility for the maintenance and management of the Unity Township Public Cemetery. The Township of Unity continues to maintain a strong interest in the Association and annually contributes a nominal amount. However, the major responsibility and expense of maintaining the cemetery is borne by the Association. The Association satisfies the integral |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 7 | part test because it performs a function which, but for the involvement of the Association, would be performed by the Township and/or the Village, which was actually performed by the Township prior to the Association's formation, and which will be performed by the Village upon the Association's dissolution. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 8 | Village. In addition, the Association meets the responsiveness test of Reg. 1.509(a)-4(I)(2)(II) since two of the Trustees of the Association are appointed by the Township and the Village. These two Trustees have a significant voice in the investment policies of the Association and in directing the use of its assets. The Associaition also satisfies the integral part test of Reg. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 9 | 1.509(a)-4(I)(3)(II) because it performs a function which, but for the involvement of the Association would be performed by the Township and/or the Village. It actually was performed by the Township prior to the Association's formation and will be performed by the Village upon the Association's dissolution. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 10 | The Association was formed to assume responsibility for the maintenance and management of the Unity Township Public Cemetery. The Township of Unity continues to maintain a strong interest in the Association and annually contributes a nominal amount. However, the major responsibility and expense of maintaining the cemetery is borne by the Association. The Association satisfies the integral |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | Part I, Line 12c |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | Part IV, Section A, line 2 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 2 | Part IV, Section D, line 1 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 3 | Part IV, Section D, line 1 (continued) |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 4 | Part IV, Section D, line 3 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 5 | Part IV, Section E, line 1c |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 6 | Part IV, Section E, line 1 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 7 | Part IV, Section E, line 1 (continued) |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 8 | part IV, Section E, line 1 (continued #2) |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 9 | part IV, Section E, line 1 (continued #3) |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 10 | Part IV, Section E, line 2 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 346002923 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | true |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 6 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 443196 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | Unity Twp Columbiana Cty OH |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType3FuncIntInd | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 443196 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 1259 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 180578 |
| IRS990ScheduleD/CYEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 171508 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -7811 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 1 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 214561 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 300 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 180578 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 5364 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -28918 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 598 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 198618 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 250 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 214561 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 2700 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 18991 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 578 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 190725 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 150 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 2700 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 11021 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 457 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 181196 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 100 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 190725 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 5639 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 15525 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | true |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | FOR THE UPKEEP AND MAINTENANCE OF THE NEW WATERFORD CEMETERY GROUNDS AND GRAVESITES. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | EXPLANATION FOR SCHEDULE D, PART V, LINE 4 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | true |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 443196 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501C13 |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc | 0 | CASH |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | GENERAL SUPPORT |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 0 | UNITY TOWNSHIP |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 346002923 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | 1430 BROOKDALE AVE |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | EAST PALESTINE |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 44413 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | GRANTS ARE MADE TO ORGANIZATIONS NAMED IN THE GOVERNING DOCUMENT TO BE USED FOR THE PURPOSE AND PROGRAMS ESTABLISHED BY THE TRUST INSTRUMENT. NO UNSOLICITED REQUEST FOR FUNDS ARE ACCEPTED. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleN/AssetsDistributedInd | 0 | true |
| IRS990ScheduleN/BondsOutstandingInd | 0 | false |
| IRS990ScheduleN/DirectorOfSuccessorInd | 0 | false |
| IRS990ScheduleN/EmployeeOfSuccessorInd | 0 | false |
| IRS990ScheduleN/LiabilitiesPaidInd | 0 | true |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc | 0 | CASH |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt | 0 | 2023-12-19 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN | 0 | 346002923 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt | 0 | 443196 |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt | 0 | 501(c)(13) |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt | 0 | COST |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/PersonNm | 0 | UNITY TOWNSHIP |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt | 0 | 1430 BROOKDALE AVE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm | 0 | EAST PALESTINE |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd | 0 | 44412 |
| IRS990ScheduleN/OwnerOfSuccessorInd | 0 | false |
| IRS990ScheduleN/ReceiveCompensationInd | 0 | false |
| IRS990ScheduleN/RequiredToNotifyAGInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | The current officers/board members of the Cemetery Association and Township may elect members of the governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A copy of the 990 is being provided to the Cemetery Association prior to the return being filed with the IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | John Hively, c/o New Waterford Cemetery, 47060 Hisey Rd, New Waterford, OH 44445 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Contact the Cemetery representative at the address as shown in the return. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ($26,996) FUNDS HELD FOR FINAL DISTRIBUTIONS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | EXPLANATION FOR FORM 990, PART XI, LINE 9 |
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| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
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| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 0 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd | 1 | N/A |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | Unity Township |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | Village of New Waterford |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 346002923 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | GOV |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | GOV |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | OH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | OH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | government entity |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | government entity |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 1430 Brookdale Avenue |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 3766 E Main Street |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | East Palestine |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | New Waterford |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | OH |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 44413 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 44445 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | false |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | OH |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | true |
| IRS990/TotalAssetsBOYAmt | 0 | 482612 |
| IRS990/TotalAssetsEOYAmt | 0 | 0 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 482612 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 12331 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 4706 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 469145 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 473851 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 482612 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 0 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 472432 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 4400 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 1504 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4400 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 18235 |
| IRS990/TotalVolunteersCnt | 0 | 4 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 482612 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 0 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
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