Civic Intelligence

Walnut Grove Cemetery

EIN 34-4436432 • 501(c)13 • Delphos, OH

Profile

OPERATE A CEMETERY

PO Box 26Delphos, OH 45833

n/A

Siviq Scores

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

Liabilities / Assets

70th percentile

0.00x

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

501(c)13 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

70th percentile

0.00x

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

501(c)13 • $500k-$1M nonprofits • Source year 2022

Net Margin

33rd percentile

3.6%

Higher net margin than 33% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

89th percentile

$9,120

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 10.7% of source-year revenue.

501(c)13 • $500k-$1M nonprofits • Source year 2020

Asset Growth

7th percentile

-5.1%

Faster asset growth than 7% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

2nd percentile

-71%

Faster revenue growth than 2% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$488,763

Down $28,201 (-5.5%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$488,763

Down $28,201 (-5.5%) from 2023

Operations
Liabilities / Revenue70th percentileNet Margin33rd percentile

Revenue

Up

$86,026

Up $8,452 (+11%) from 2023

Expenses

Up

$101,514

Up $2,048 (+2.1%) from 2023

Net Income

Up

-$15,488

Up $6,404 (+29%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth7th percentile

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

$600K$400K$200K$0Assets 2012: $277,321Net Assets 2012: $277,3212012Assets 2013: $273,829Net Assets 2013: $273,8292013Assets 2014: $298,757Net Assets 2014: $298,7572014Assets 2015: $290,117Liabilities 2015: $91Net Assets 2015: $290,0262015Assets 2016: $295,531Net Assets 2016: $295,5312016Assets 2017: $307,902Net Assets 2017: $307,9022017Assets 2018: $304,180Net Assets 2018: $304,1802018Assets 2019: $305,472Net Assets 2019: $305,4722019Assets 2020: $312,122Net Assets 2020: $312,1222020Assets 2021: $547,516Liabilities 2021: $0Net Assets 2021: $547,5162021Assets 2022: $519,454Liabilities 2022: $0Net Assets 2022: $519,4542022Assets 2023: $516,964Liabilities 2023: $0Net Assets 2023: $516,9642023Assets 2024: $488,763Liabilities 2024: $0Net Assets 2024: $488,7632024

Highlighted filing

2024

Assets$488,763
Liabilities$0
Net Assets$488,763
Open 2024 Filing

Operations Trend

Revenue Growth2nd percentile

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

$400K$300K$200K$100K$0-$100KRevenue 2012: $49,019Expenses 2012: $60,536Net Income 2012: -$11,5172012Revenue 2013: $52,983Expenses 2013: $56,475Net Income 2013: -$3,4922013Revenue 2014: $81,243Expenses 2014: $56,316Net Income 2014: $24,9272014Revenue 2015: $66,651Expenses 2015: $75,382Net Income 2015: -$8,7312015Revenue 2016: $73,303Expenses 2016: $67,797Net Income 2016: $5,5062016Revenue 2017: $77,383Expenses 2017: $65,013Net Income 2017: $12,3702017Revenue 2018: $66,970Expenses 2018: $70,692Net Income 2018: -$3,7222018Revenue 2019: $63,724Expenses 2019: $62,432Net Income 2019: $1,2922019Revenue 2020: $85,408Expenses 2020: $78,758Net Income 2020: $6,6502020Revenue 2021: $311,668Expenses 2021: $76,278Net Income 2021: $235,3902021Revenue 2022: $90,075Expenses 2022: $86,802Net Income 2022: $3,2732022Revenue 2023: $77,574Expenses 2023: $99,466Net Income 2023: -$21,8922023Revenue 2024: $86,026Expenses 2024: $101,514Net Income 2024: -$15,4882024

Highlighted filing

2024

Revenue$86,026
Expenses$101,514
Net Income-$15,488
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$488,763
Liabilities
$0
Net assets
$488,763
Revenue
$86,026
Expenses
$101,514
Net income
-$15,488
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.89$0.00$4.89$0.86$1.02$0.15
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.17$0.00$5.17$0.78$0.99$0.22
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.19$0.00$5.19$0.90$0.87$0.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.48$0.00$5.48$3.12$0.76$2.35
2020Detailed filing. Detailed filing data is available for this year.$3.12$3.12$0.85$0.79$0.07
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.05$3.05$0.64$0.62$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.04$3.04$0.67$0.71$0.04
2017Detailed filing. Detailed filing data is available for this year.$3.08$3.08$0.77$0.65$0.12
2016Detailed filing. Detailed filing data is available for this year.$2.96$2.96$0.73$0.68$0.06
2015Detailed filing. Detailed filing data is available for this year.$2.90$0.00$2.90$0.67$0.75$0.09
2014Detailed filing. Detailed filing data is available for this year.$2.99$2.99$0.81$0.56$0.25
2013Detailed filing. Detailed filing data is available for this year.$2.74$2.74$0.53$0.56$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.77$2.77$0.49$0.61$0.12
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Feb 13, 2021
Return Version
2020v4.0
Gross Receipts
$130,751
Mission and Program Overview

Mission

OPERATE A CEMETERY

Program Services

DescriptionGrantsExpenses
THIS IS A CEMETERY ASSOCIATION. CEMETERY PLOTS ARE SOLD AND MAINTAINED. SERVICES INCLUDE OPENING AND CLOSING OF GRAVES.-$78,758
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
DAVID HIGBEASec/ TreasPT$9,120-$9,120
GARY SROUFETrustee-$240-$240
WALTER MOXPresident-$240-$240
WILLIAM GUNTERVice Preside-$240-$240
CLAIR LUCASTrustee-$220-$220
DAVE MAYERTrustee-$220-$220
THOMAS MCKEETrustee-$120-$120
Filing and Contact Details

Filer

Filer Name
Walnut Grove Cemetery
EIN
34-4436432
Phone
4196923871
Address
PO BOX 26, DELPHOS, OH 45833

Signing Officer

Name
David Higbea
Title
Sec/ Treas
Phone
4196923871
Signed
2021-02-13

Preparer

Firm
Hellman Nomina CPA
Address
PO BOX 395, DELPHOS, OH 45833
Preparer
Steven K Hellman CPA
Phone
4196923637
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses admin office expense 2,038 mileage 561 insurance 3,881 bond premium amortization 8 building main & repair 7,630 chemicals 608 equip & machinery repair 1,734 gas, fuel & oil 474 real estate tax 40 stone & cement 4,678 trash hauling 50 non-investment depreciation 2,282 total 23,984”

Form 990-ez, Part II, Line 24

“Inventories for sale or use 29,796 29,796 equipment 45,812 45,406 less accumulated depreciation 50,060 50,793 total 25,548 24,409”

Raw XML Appendix127 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
CompensationExplanation/CompensationExplanationGrp/PersonNm0GARY SROUFE
CompensationExplanation/CompensationExplanationGrp/PersonNm1WALTER MOX
CompensationExplanation/CompensationExplanationGrp/PersonNm2DAVID HIGBEA
CompensationExplanation/CompensationExplanationGrp/PersonNm3CLAIR LUCAS
CompensationExplanation/CompensationExplanationGrp/PersonNm4DAVE MAYER
CompensationExplanation/CompensationExplanationGrp/PersonNm5THOMAS MCKEE
CompensationExplanation/CompensationExplanationGrp/PersonNm6WILLIAM GUNTER
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0WALNUT GROVE CEMETERY
IRS990EZ/BooksInCareOfDetail/PhoneNum04196923871
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0436 E SEVENTH ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DELPHOS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0458331207
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0219059
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0226848
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOrOtherBasisExpenseSaleAmt045343
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt06650
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt013209
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0305472
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0312122
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0-143
IRS990EZ/GrossReceiptsAmt0130751
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt08444
IRS990EZ/LandAndBuildingsGrp/BOYAmt060865
IRS990EZ/LandAndBuildingsGrp/EOYAmt060865
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0305472
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0312122
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0305472
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0312122
IRS990EZ/OccupancyRentUtltsAndMaintAmt02255
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt225.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt62.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt0240
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt1240
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt29120
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt3220
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt4220
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt5120
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt6240
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0GARY SROUFE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1WALTER MOX
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DAVID HIGBEA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CLAIR LUCAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DAVE MAYER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5THOMAS MCKEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6WILLIAM GUNTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SEC/ TREAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6VICE PRESIDE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt025548
IRS990EZ/OtherAssetsTotalDetail/EOYAmt024409
IRS990EZ/OtherExpensesTotalAmt023984
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0OPERATE A CEMETERY
IRS990EZ/ProgramServiceRevenueAmt077107
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THIS IS A CEMETERY ASSOCIATION. CEMETERY PLOTS ARE SOLD AND MAINTAINED. SERVICES INCLUDE OPENING AND CLOSING OF GRAVES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt078758
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt039310
IRS990EZ/SaleOfAssetsGrossAmt045200
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt078758
IRS990EZ/TotalProgramServiceExpensesAmt078758
IRS990EZ/TotalRevenueAmt085408
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADMIN OFFICE EXPENSE 2,038 MILEAGE 561 INSURANCE 3,881 BOND PREMIUM AMORTIZATION 8 BUILDING MAIN & REPAIR 7,630 CHEMICALS 608 EQUIP & MACHINERY REPAIR 1,734 GAS, FUEL & OIL 474 REAL ESTATE TAX 40 STONE & CEMENT 4,678 TRASH HAULING 50 NON-INVESTMENT DEPRECIATION 2,282 TOTAL 23,984
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INVENTORIES FOR SALE OR USE 29,796 29,796 EQUIPMENT 45,812 45,406 LESS ACCUMULATED DEPRECIATION 50,060 50,793 TOTAL 25,548 24,409
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID HIGBEA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC/ TREAS
ReturnHeader/BusinessOfficerGrp/PhoneNum04196923871
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-02-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WALNUT GROVE CEMETERY
ReturnHeader/Filer/BusinessNameControlTxt0WALN
ReturnHeader/Filer/EIN0344436432
ReturnHeader/Filer/PhoneNum04196923871
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 26
ReturnHeader/Filer/USAddress/CityNm0DELPHOS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd045833
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0462891152
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HELLMAN NOMINA CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 395
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DELPHOS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd045833
ReturnHeader/PreparerPersonGrp/PhoneNum04196923637
ReturnHeader/PreparerPersonGrp/PreparationDt02021-02-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN K HELLMAN CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02021-02-15T08:49:32-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DAVID
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0HIGBEA
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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