Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
The Norwalk Cemetery Association
EIN 34-1581163 • 501(c)13 • Norwalk, OH
Profile
Cemetery providing burial services and lot sales to the general public
Refreshing map…
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.07x
Liabilities / Revenue
92nd percentile
Higher debt load relative to revenue than 92% of similar nonprofits.
Net Margin
21st percentile
Higher net margin than 21% of similar nonprofits.
Top Officer Pay
96th percentile
Higher top officer pay than 96% of similar nonprofits.
Top officer pay equals 13.7% of source-year revenue.
Asset Growth
15th percentile
Faster asset growth than 15% of similar nonprofits.
Revenue Growth
16th percentile
Faster revenue growth than 16% of similar nonprofits.
Balance Sheet
Assets
Down$317,900
Down $29,549 (-8.5%) from 2023
Liabilities
Up$20,843
Up $652 (+3.2%) from 2023
Net Assets
Down$297,057
Down $30,201 (-9.2%) from 2023
Revenue
Down$108,577
Down $55,379 (-34%) from 2023
Expenses
Up$138,776
Up $15,394 (+12%) from 2023
Net Income
Down-$30,199
Down $70,773 (-174%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $317,900
- Liabilities
- $20,843
- Net assets
- $297,057
- Revenue
- $108,577
- Expenses
- $138,776
- Net income
- -$30,199
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Nov 14, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $108,577
Mission and Program Overview
Mission
Cemetery providing burial services and lot sales to the general public.
Cemetery providing burial services and lot sales to the general public
Program Services
| Description | Grants | Expenses |
|---|---|---|
| CEMETERY PROVIDING BURIAL SERVICES AND LOT SALES TO THE GENERAL PUBLIC | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| KEVIN L GOODSITE | Supt | PT | $14,923 | - | $14,923 |
| FREDERICK F DOWNEY | President | - | $0 | - | - |
| TED J LANG | Trustee | - | $0 | - | - |
| GEORGIA BOBRYK | Treasurer | - | $0 | - | - |
| SCOTT BIXBY | Trustee | - | $0 | - | - |
| WILLIAM KNADLER | Vice Preside | - | $0 | - | - |
| GARY RICHARDS | Trustee | - | $0 | - | - |
| PATRICK STEWART | Trustee | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- The Norwalk Cemetery Association
- EIN
- 34-1581163
- Phone
- 4196685618
- Address
- 200 WOODLAWN AVE, NORWALK, OH 44857
Signing Officer
- Name
- William Knadler
- Title
- Vice President
- Phone
- 4196685618
- Signed
- 2025-11-14
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Payne Nickles & Company
- Address
- 257 BENEDICT AVENUE BLDG D, NORWALK, OH 44857
- Preparer
- Michael K Miller CPA Cva
- Phone
- 4196682552
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8
“Rental of grounds 3,000 miscellaneous income 1,091 tent rental 325 total 4,416”
Form 990-ez, Part I, Line 16
“Expenses office supplies 1,637 interest 2 insurance 2,637 taxes & licenses 25 cost of lots sold 91 bank charges & credit car 115 tree removal/cleanup expe 450 investment fees 2,631 operating supplies 688 other expenses 527 telephone 1,029 grounds expense 388 grave openings/backhoe ex 5,080 repairs & maintenance 18,506 gas & oil expense 6,352 cleaning & sanitation 1,511 maintenance of equipment 3,077 postage & shipping 41 bad debt 10,495 non-investment depreciation 8,918 total 64,200”
Form 990-ez, Part II, Line 24
“Accounts receivable 14,455 0 prepaid expenses and deferred charges 356 419 buildings and equipment 210,819 210,819 less accumulated depreciation 176,917 185,834 lot development costs 11,295 11,204 total 60,008 36,608”
Form 990-ez, Part II, Line 26
“Accounts payable and accrued expenses 1,329 2,383 civista bank 1,460 -391 due to pnc perm care fund (pcf) 10,429 7,501 due to franklin monument (columbariu 5,175 10,350 due to pre-need cst 1,800 0 due to pre-need cst 0 1,000”
Raw XML Appendix124 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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE NORWALK CEMETERY ASSOCIATION |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4196685618 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 200 WOODLAWN AVE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | NORWALK |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 44857 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 287441 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 281292 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 789 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -30199 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 18180 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 347449 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 317900 |
| IRS990EZ/GrossReceiptsAmt | 0 | 108577 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 12439 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 327256 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 297057 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 327256 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 297057 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 3831 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 30.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 14923 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | FREDERICK F DOWNEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | TED J LANG |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | GEORGIA BOBRYK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | SCOTT BIXBY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | WILLIAM KNADLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | KEVIN L GOODSITE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | GARY RICHARDS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | PATRICK STEWART |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | SUPT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 60008 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 36608 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 64200 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 4416 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | CEMETERY PROVIDING BURIAL SERVICES AND LOT SALES TO THE GENERAL PUBLIC |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 90933 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | CEMETERY PROVIDING BURIAL SERVICES AND LOT SALES TO THE GENERAL PUBLIC |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 52565 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 20193 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 20843 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 138776 |
| IRS990EZ/TotalRevenueAmt | 0 | 108577 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | RENTAL OF GROUNDS 3,000 MISCELLANEOUS INCOME 1,091 TENT RENTAL 325 TOTAL 4,416 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES OFFICE SUPPLIES 1,637 INTEREST 2 INSURANCE 2,637 TAXES & LICENSES 25 COST OF LOTS SOLD 91 BANK CHARGES & CREDIT CAR 115 TREE REMOVAL/CLEANUP EXPE 450 INVESTMENT FEES 2,631 OPERATING SUPPLIES 688 OTHER EXPENSES 527 TELEPHONE 1,029 GROUNDS EXPENSE 388 GRAVE OPENINGS/BACKHOE EX 5,080 REPAIRS & MAINTENANCE 18,506 GAS & OIL EXPENSE 6,352 CLEANING & SANITATION 1,511 MAINTENANCE OF EQUIPMENT 3,077 POSTAGE & SHIPPING 41 BAD DEBT 10,495 NON-INVESTMENT DEPRECIATION 8,918 TOTAL 64,200 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ACCOUNTS RECEIVABLE 14,455 0 PREPAID EXPENSES AND DEFERRED CHARGES 356 419 BUILDINGS AND EQUIPMENT 210,819 210,819 LESS ACCUMULATED DEPRECIATION 176,917 185,834 LOT DEVELOPMENT COSTS 11,295 11,204 TOTAL 60,008 36,608 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,329 2,383 CIVISTA BANK 1,460 -391 DUE TO PNC PERM CARE FUND (PCF) 10,429 7,501 DUE TO FRANKLIN MONUMENT (COLUMBARIU 5,175 10,350 DUE TO PRE-NEED CST 1,800 0 DUE TO PRE-NEED CST 0 1,000 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | WILLIAM KNADLER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | VICE PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4196685618 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE NORWALK CEMETERY ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NORW |
| ReturnHeader/Filer/EIN | 0 | 341581163 |
| ReturnHeader/Filer/PhoneNum | 0 | 4196685618 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 200 WOODLAWN AVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | NORWALK |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 44857 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 341664586 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | PAYNE NICKLES & COMPANY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 257 BENEDICT AVENUE BLDG D |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | NORWALK |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 44857 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4196682552 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | MICHAEL K MILLER CPA CVA |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T11:52:21-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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