Civic Intelligence

Walnut Grove Cemetery Assn

990EZ • Fiscal year 2014 • EIN 34-4436432

Jan 01, 2014 to Dec 31, 2014 • Filed on Jan 22, 2015

Organization ProfileN/A
PO Box 26Delphos, OH 45833

(419) 692-3871

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2014

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2014

Net Margin

72nd percentile

31%

Higher net margin than 72% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Top Officer Pay

94th percentile

$16,270

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 20.0% of source-year revenue.

2014 filings • 501(c)13 • <$500k nonprofits • Source year 2014

Asset Growth

85th percentile

9.1%

Faster asset growth than 85% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Annualized from 2013 to 2014

Revenue Growth

83rd percentile

53%

Faster revenue growth than 83% of similar nonprofits.

2014 filings • 501(c)13 • <$500k nonprofits • Annualized from 2013 to 2014

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$298,757

Up $24,928 (+9.1%) from 2013

Net Assets

Up

$298,757

Up $24,928 (+9.1%) from 2013

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin72nd percentile

Revenue

Up

$81,243

Up $28,260 (+53%) from 2013

Expenses

Down

$56,316

Down $159 (-0.3%) from 2013

Net Income

Up

$24,927

Up $28,419 (+814%) from 2013

Historical Trend

Balance Sheet Trend

Asset Growth85th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2014

Assets$298,757
Liabilities-
Net Assets$298,757
Open 2014 Filing

Operations Trend

Revenue Growth83rd percentile

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$81,243
Expenses$56,316
Net Income$24,927
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Jan 22, 2015
Return Version
2014v5.0
Gross Receipts
$99,516
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.-$56,316
Compensation and Service Providers
Top Officer Pay94th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
THOMAS MCKEESuperintendeFT$16,270-$16,270
THOMAS PITTNERAsst SuperinFT$10,050-$10,050
DAVID HIGBEASec/ TreasPT$4,320-$4,320
CLAIR LUCASTrustee-$180-$180
GARY SROUFETrustee-$160-$160
GEORGE MOXTrustee-$140-$140
PAUL SADLERTrustee-$120-$120
DIANE MARTZTrustee-$100-$100
DAVE MAYERTrustee-$100-$100
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 F Higbea
Title
Secretary/ Treasurer
Phone
4196923871
Signed
2015-01-22

Preparer

Firm
Hellman Nomina CPA
Address
PO BOX 395, DELPHOS, OH 45833
Preparer
Jill R Mohler
Phone
4196923637
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office supplies 688 mileage 311 insurance 3,151 advertising 51 chemicals 430 flowers & misc 45 stone & cement 1,530 gas, fuel & oil 1,135 digging graves 4,450 trash hauling 120 repairs & maintenance 1,824 miscellaneous 143 non-investment depreciation 1,906 total 15,784”

Form 990-ez, Part II, Line 24

“Inventories for sale or use 29,796 29,796 prepaid expenses and deferred charges 245 245 equipment 41,837 42,096 less accumulated depreciation 34,433 35,776 total 37,445 36,361”

Raw XML Appendix125 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0DAVID F HIGBEA
IRS990EZ/BooksInCareOfDetail/PhoneNum04196923871
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0436 E SEVENTH ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0DELPHOS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd045833
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0189644
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0216220
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOrOtherBasisExpenseSaleAmt018273
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt024927
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0781
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0273830
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0298757
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0-273
IRS990EZ/GrossReceiptsAmt099516
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt07064
IRS990EZ/LandAndBuildingsGrp/BOYAmt046741
IRS990EZ/LandAndBuildingsGrp/EOYAmt046176
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0273830
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0298757
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0273830
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0298757
IRS990EZ/OccupancyRentUtltsAndMaintAmt02151
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt540.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt640.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt81.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt04320
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt1140
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt2120
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt3180
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt4160
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt510050
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt616270
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt7100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt8100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DAVID HIGBEA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1GEORGE MOX
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2PAUL SADLER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CLAIR LUCAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4GARY SROUFE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5THOMAS PITTNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6THOMAS MCKEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7DIANE MARTZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8DAVE MAYER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0SEC/ TREAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5ASST SUPERIN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6SUPERINTENDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt037445
IRS990EZ/OtherAssetsTotalDetail/EOYAmt036361
IRS990EZ/OtherExpensesTotalAmt015784
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0OPERATE A CEMETERY
IRS990EZ/ProgramServiceRevenueAmt074452
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THIS IS A CEMETERY ASSOCIATION. CEMETERY PLOTS ARE SOLD AND MAINTAINED. SERVICES INCLUDE OPENING AND CLOSING OF GRAVES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt056316
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt037600
IRS990EZ/SaleOfAssetsGrossAmt018000
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt056316
IRS990EZ/TotalProgramServiceExpensesAmt056316
IRS990EZ/TotalRevenueAmt081243
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE SUPPLIES 688 MILEAGE 311 INSURANCE 3,151 ADVERTISING 51 CHEMICALS 430 FLOWERS & MISC 45 STONE & CEMENT 1,530 GAS, FUEL & OIL 1,135 DIGGING GRAVES 4,450 TRASH HAULING 120 REPAIRS & MAINTENANCE 1,824 MISCELLANEOUS 143 NON-INVESTMENT DEPRECIATION 1,906 TOTAL 15,784
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INVENTORIES FOR SALE OR USE 29,796 29,796 PREPAID EXPENSES AND DEFERRED CHARGES 245 245 EQUIPMENT 41,837 42,096 LESS ACCUMULATED DEPRECIATION 34,433 35,776 TOTAL 37,445 36,361
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
ReturnHeader/BuildTS02016-02-25 16:41:14Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID F HIGBEA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/ TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04196923871
ReturnHeader/BusinessOfficerGrp/SignatureDt02015-01-22
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/PreparationDt02015-01-30
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JILL R MOHLER
ReturnHeader/ReturnTs02015-01-30T06:54:33-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02014-01-01
ReturnHeader/TaxPeriodEndDt02014-12-31
ReturnHeader/TaxYr02014

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$298,757
Liabilities
-
Net assets
$298,757
Revenue
$81,243
Expenses
$56,316
Net income
$24,927
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