Civic Intelligence

New Waterford Cemetery Assoc

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.

47060 Hisey RdNew Waterford, OH 44445

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 2023

Liabilities / Revenue

35th percentile

0.00x

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

501(c)3 • $500k-$1M nonprofits • Source year 2023

Net Margin

1st percentile

-2499%

Higher net margin than 1% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

55th percentile

$0

Higher top officer pay than 55% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2023

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

4th percentile

-61%

Faster revenue growth than 4% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2022 to 2023

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

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2020: $515,844Liabilities 2020: $0Net Assets 2020: $515,8442020Assets 2021: $538,260Liabilities 2021: $0Net Assets 2021: $538,2602021Assets 2022: $551,631Liabilities 2022: $0Net Assets 2022: $551,6312022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2023

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$500K$0-$500KRevenue 2020: $57,241Expenses 2020: $43,121Net Income 2020: $14,1202020Revenue 2021: $92,999Expenses 2021: $57,312Net Income 2021: $35,6872021Revenue 2022: $47,344Expenses 2022: $46,460Net Income 2022: $8842022Revenue 2023: $18,235Expenses 2023: $473,851Net Income 2023: -$455,6162023

Highlighted filing

2023

Revenue$18,235
Expenses$473,851
Net Income-$455,616

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 16, 2024
Return Version
2023v5.1
Gross Receipts
$549,488
Mission and Program Overview

Mission

Selling gravesites, opening and closing gravesites and providing maintenance and care of the Cemetery grounds and burial sites.

Balance Sheet Detail
LineBeginningEndChange
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

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
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
Compensation and Service Providers

Board Members and Trustees

NameTitle
John A HivelyPresident, Sec/Treas
Keith J ConkleVice-President
Kevin BergerTrustee
Charles E KochSecretary/Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$12,331
Program Service Revenue
$4,400
Investment Income
$1,504
Other Revenue
$0
All Other Contributions
$7,121
Change in Net Assets
$-455,616
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Unity TownshipEast Palestine, OH501c13General Support$443,196
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
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

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 7A

The current officers/board members of the Cemetery Association and Township may elect members of the governing body.

Form 990, Page 6, Part VI, Line 11-description of Process for Review

A copy of the 990 is being provided to the Cemetery Association prior to the return being filed with the IRS.

Form 990, Page 6, Part VI, Line 18

John Hively, c/o New Waterford Cemetery, 47060 Hisey Rd, New Waterford, OH 44445

Form 990, Page 6, Part VI, Line 19

Contact the Cemetery representative at the address as shown in the return.

Filing and Contact Details

Filer

Filer Name
New Waterford Cemetery Assoc
EIN
34-1234006
Phone
3304571045
Address
47060 HISEY RD, NEW WATERFORD, OH 44445

Signing Officer

Name
Michael Patrone
Title
President
Phone
3304571045
Signed
2024-10-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Hively
Formed
1935
Legal Domicile
Oh
Voting Board Members
0
Independent Board Members
0
Employees
0
Volunteers
4

Preparer

Firm
Pwc US Tax Llp
Address
301 GRANT ST 45TH FLOOR, PITTSBURGH, PA 15219
Preparer
Laura Strobel
Phone
4123556000
Supplemental Narrative

Additional Explanations

Explanation for Form 990, Part XI, Line 9

($26,996) funds held for final distributions

Financial Statement Notes

Explanation for Schedule D, Part V, Line 4

For the upkeep and maintenance of the new waterford cemetery grounds and gravesites.

Raw XML AppendixShowing 400 of 441 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.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1The 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/ExplanationTxt2The 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/ExplanationTxt3full financial report annually. The organization is committed to complying with providing its Form 990 as well going forward.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt4The 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/ExplanationTxt5Pursuant 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/ExplanationTxt6The 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
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt8Village. 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.
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt10The 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
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt0457
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0181196
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0100
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0190725
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt05639
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt015525
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0true
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FOR THE UPKEEP AND MAINTENANCE OF THE NEW WATERFORD CEMETERY GROUNDS AND GRAVESITES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0EXPLANATION FOR SCHEDULE D, PART V, LINE 4
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt0443196
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501C13
IRS990ScheduleI/RecipientTable/NonCashAssistanceDesc0CASH
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL SUPPORT
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0UNITY TOWNSHIP
IRS990ScheduleI/RecipientTable/RecipientEIN0346002923
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt01430 BROOKDALE AVE
IRS990ScheduleI/RecipientTable/USAddress/CityNm0EAST PALESTINE
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OH
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd044413
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANTS 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/FormAndLineReferenceDesc0EXPLANATION FOR FORM 990, SCHEDULE I, PART 1, LINE 2
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleN/AssetsDistributedInd0true
IRS990ScheduleN/BondsOutstandingInd0false
IRS990ScheduleN/DirectorOfSuccessorInd0false
IRS990ScheduleN/EmployeeOfSuccessorInd0false
IRS990ScheduleN/LiabilitiesPaidInd0true
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0CASH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02023-12-19
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/EIN0346002923
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt0443196
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/IRCSectionTxt0501(c)(13)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0COST
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/PersonNm0UNITY TOWNSHIP
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt01430 BROOKDALE AVE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm0EAST PALESTINE
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/StateAbbreviationCd0OH
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/ZIPCd044412
IRS990ScheduleN/OwnerOfSuccessorInd0false
IRS990ScheduleN/ReceiveCompensationInd0false
IRS990ScheduleN/RequiredToNotifyAGInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The current officers/board members of the Cemetery Association and Township may elect members of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A copy of the 990 is being provided to the Cemetery Association prior to the return being filed with the IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2John Hively, c/o New Waterford Cemetery, 47060 Hisey Rd, New Waterford, OH 44445
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Contact the Cemetery representative at the address as shown in the return.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4($26,996) FUNDS HELD FOR FINAL DISTRIBUTIONS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4EXPLANATION FOR FORM 990, PART XI, LINE 9
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd1false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd1N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Unity Township
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1Village of New Waterford
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0346002923
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0GOV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt1GOV
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0government entity
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1government entity
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01430 Brookdale Avenue
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt13766 E Main Street
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0East Palestine
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm1New Waterford
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd1OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd044413
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd144445
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0true
IRS990/TotalAssetsBOYAmt0482612
IRS990/TotalAssetsEOYAmt00
IRS990/TotalAssetsGrp/BOYAmt0482612
IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt012331
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04706
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0469145
IRS990/TotalFunctionalExpensesGrp/TotalAmt0473851
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0482612
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0472432
IRS990/TotalProgramServiceRevenueAmt04400
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01504
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04400
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt018235
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0482612
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false

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