Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on this filing.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
33rd percentile
Higher net margin than 33% of similar nonprofits.
Top Officer Pay
87th percentile
Higher top officer pay than 87% of similar nonprofits.
Top officer pay equals 8.3% of source-year revenue.
Asset Growth
31st percentile
Faster asset growth than 31% of similar nonprofits.
Revenue Growth
60th percentile
Faster revenue growth than 60% of similar nonprofits.
Balance Sheet
Assets
Down$273,829
Down $3,492 (-1.3%) from 2012
Net Assets
Down$273,829
Down $3,492 (-1.3%) from 2012
Liabilities
-
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
Up$52,983
Up $3,964 (+8.1%) from 2012
Expenses
Down$56,475
Down $4,061 (-6.7%) from 2012
Net Income
Up-$3,492
Up $8,025 (+70%) from 2012
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2013 to Dec 31, 2013
- Signed
- Feb 5, 2014
- Return Version
- 2013v3.1
- Gross Receipts
- $77,290
Mission and Program Overview
Mission
OPERATE A CEMETERY
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THIS IS A CEMETERY ASSOCIATION. CEMETERY PLOTS ARE SOLD AND MAINTAINED. SERVICES INCLUDE OPENING AND CLOSING OF GRAVES. | - | $56,475 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| DAVID HIGBEA | Sec/ Treas | PT | $4,400 | - | $4,400 |
| CLAIR LUCAS | Trustee | - | $240 | - | $240 |
| GARY SROUFE | Trustee | - | $240 | - | $240 |
| GEORGE MOX | Trustee | - | $220 | - | $220 |
| PAUL SADLER | Trustee | - | $220 | - | $220 |
| JAMES E DRAY | Trustee | - | $180 | - | $180 |
| TOM SCHMELZER | Trustee | - | $180 | - | $180 |
| WINFRED TEMAN | President | - | $0 | - | - |
Filing and Contact Details
Filer
- EIN
- 34-4436432
- Phone
- 4196923871
Signing Officer
- Name
- David F Higbea
- Title
- Secretary/ Treasurer
- Phone
- 4196923871
- Signed
- 2014-02-05
Preparer
- Preparer
- Jill R Mohler
- Phone
- 4196923637
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses office supplies 636 mileage 226 insurance 3,145 chemicals 300 flowers & misc 47 stone & cement 1,876 gas, fuel & oil 2,371 digging graves 2,700 trash hauling 78 repairs & maintenance 2,195 non-investment depreciation 1,878 total 15,452”
Form 990-ez, Part II, Line 24
“Inventories for sale or use 29,796 29,796 prepaid expenses and deferred charges 245 245 equipment 60,853 41,837 less accumulated depreciation 46,682 34,433 total 44,212 37,445”
Raw XML Appendix128 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/PersonNm | 0 | WINFRED TEMAN |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 1 | DAVID HIGBEA |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 2 | GEORGE MOX |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 3 | JAMES E DRAY |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 4 | TOM SCHMELZER |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 5 | PAUL SADLER |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 6 | CLAIR LUCAS |
| CompensationExplanation/CompensationExplanationGrp/PersonNm | 7 | GARY SROUFE |
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | DAVID F HIGBEA |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4196923871 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 436 E SEVENTH ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/City | 0 | DELPHOS |
| IRS990EZ/BooksInCareOfDetail/USAddress/State | 0 | OH |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 45833 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 191430 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 189643 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 24307 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -3492 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 779 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 277321 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 273829 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | -307 |
| IRS990EZ/GrossReceiptsAmt | 0 | 77290 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 7017 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 41679 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 46741 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 277321 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 273829 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 277321 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 273829 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 1935 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 10.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 4400 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 220 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 180 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 180 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 220 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 240 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 240 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | WINFRED TEMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DAVID HIGBEA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | GEORGE MOX |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | JAMES E DRAY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | TOM SCHMELZER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | PAUL SADLER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | CLAIR LUCAS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | GARY SROUFE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SEC/ TREAS |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | TRUSTEE |
| 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 | 44212 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 37445 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 15452 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | OPERATE A CEMETERY |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 46273 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THIS IS A CEMETERY ASSOCIATION. CEMETERY PLOTS ARE SOLD AND MAINTAINED. SERVICES INCLUDE OPENING AND CLOSING OF GRAVES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 56475 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 38309 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 24000 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 56475 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 56475 |
| IRS990EZ/TotalRevenueAmt | 0 | 52983 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OFFICE SUPPLIES 636 MILEAGE 226 INSURANCE 3,145 CHEMICALS 300 FLOWERS & MISC 47 STONE & CEMENT 1,876 GAS, FUEL & OIL 2,371 DIGGING GRAVES 2,700 TRASH HAULING 78 REPAIRS & MAINTENANCE 2,195 NON-INVESTMENT DEPRECIATION 1,878 TOTAL 15,452 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | INVENTORIES FOR SALE OR USE 29,796 29,796 PREPAID EXPENSES AND DEFERRED CHARGES 245 245 EQUIPMENT 60,853 41,837 LESS ACCUMULATED DEPRECIATION 46,682 34,433 TOTAL 44,212 37,445 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| ReturnHeader/BuildTS | 0 | 2015-11-30 17:44:51Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAVID F HIGBEA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY/ TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4196923871 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2014-02-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1 | 0 | WALNUT GROVE CEMETERY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WALN |
| ReturnHeader/Filer/EIN | 0 | 344436432 |
| ReturnHeader/Filer/PhoneNum | 0 | 4196923871 |
| ReturnHeader/Filer/USAddress/AddressLine1 | 0 | PO BOX 26 |
| ReturnHeader/Filer/USAddress/City | 0 | DELPHOS |
| ReturnHeader/Filer/USAddress/State | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCode | 0 | 45833 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1 | 0 | HELLMAN NOMINA CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1 | 0 | PO BOX 395 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/City | 0 | DELPHOS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/State | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCode | 0 | 45833 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 4196923637 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2014-02-07 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JILL R MOHLER |
| ReturnHeader/ReturnTs | 0 | 2014-02-07T14:06:58-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2013-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2013-12-31 |
| ReturnHeader/TaxYr | 0 | 2013 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2013 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $273,829
- Liabilities
- -
- Net assets
- $273,829
- Revenue
- $52,983
- Expenses
- $56,475
- Net income
- -$3,492