Civic Intelligence

Walnut Grove Cemetery Assn

990EZ • Fiscal year 2018 • EIN 34-4436432

Jan 01, 2018 to Dec 31, 2018 • Filed on Feb 01, 2019

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 2018

Liabilities / Revenue

Score unavailable

No value available

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

Source year 2018

Net Margin

31st percentile

-5.6%

Higher net margin than 31% of similar nonprofits.

2018 filings • 501(c)13 • <$500k nonprofits • Source year 2018

Top Officer Pay

95th percentile

$16,220

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 24.2% of source-year revenue.

2018 filings • 501(c)13 • <$500k nonprofits • Source year 2018

Asset Growth

37th percentile

-1.2%

Faster asset growth than 37% of similar nonprofits.

2018 filings • 501(c)13 • <$500k nonprofits • Annualized from 2017 to 2018

Revenue Growth

31st percentile

-13%

Faster revenue growth than 31% of similar nonprofits.

2018 filings • 501(c)13 • <$500k nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$304,180

Down $3,722 (-1.2%) from 2017

Net Assets

Down

$304,180

Down $3,722 (-1.2%) from 2017

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin31st percentile

Revenue

Down

$66,970

Down $10,413 (-13%) from 2017

Expenses

Up

$70,692

Up $5,679 (+8.7%) from 2017

Net Income

Down

-$3,722

Down $16,092 (-130%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth37th 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

2018

Assets$304,180
Liabilities-
Net Assets$304,180
Open 2018 Filing

Operations Trend

Revenue Growth31st 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

2018

Revenue$66,970
Expenses$70,692
Net Income-$3,722
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Feb 1, 2019
Return Version
2018v3.1
Gross Receipts
$87,084
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.-$70,692
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
THOMAS PITTNERSuperintendeFT$16,220-$16,220
DAVID HIGBEASec/ TreasPT$6,320-$6,320
WALTER MOXVice Preside-$240-$240
CLAIR LUCASTrustee-$220-$220
DAVE MAYERTrustee-$220-$220
WILLIAM GUNTERTrustee-$220-$220
GARY SROUFEPresident-$200-$200
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
2019-02-01

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 office supplies 887 mileage 261 insurance 2,789 bond premium amortization 142 building main & repair 4,920 chemicals 63 digging graves 4,925 equip & machinery repair 6,579 gas, fuel & oil 2,163 real estate tax 112 stone & cement 2,616 trash hauling 40 non-investment depreciation 2,117 total 27,614”

Form 990-ez, Part II, Line 24

“Inventories for sale or use 29,796 29,796 equipment 44,426 44,426 less accumulated depreciation 48,577 49,574 total 25,645 24,648”

Raw XML Appendix129 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/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/BOYAmt0221392
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0218667
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/CostOrOtherBasisExpenseSaleAmt020114
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3722
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01020
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0307902
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0304180
IRS990EZ/GainOrLossFromSaleOfAssetsAmt0-114
IRS990EZ/GrossReceiptsAmt087084
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt08449
IRS990EZ/LandAndBuildingsGrp/BOYAmt060865
IRS990EZ/LandAndBuildingsGrp/EOYAmt060865
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0307902
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0304180
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0307902
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0304180
IRS990EZ/OccupancyRentUtltsAndMaintAmt02326
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt225.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt340.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt51.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt61.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt71.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt0200
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt1240
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt26320
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt316220
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt4220
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt5220
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt6120
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt7220
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0GARY SROUFE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1WALTER MOX
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DAVID HIGBEA
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3THOMAS PITTNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4CLAIR LUCAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5DAVE MAYER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6THOMAS MCKEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7WILLIAM GUNTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SEC/ TREAS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SUPERINTENDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt025645
IRS990EZ/OtherAssetsTotalDetail/EOYAmt024648
IRS990EZ/OtherExpensesTotalAmt027614
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0OPERATE A CEMETERY
IRS990EZ/ProgramServiceRevenueAmt058635
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THIS IS A CEMETERY ASSOCIATION. CEMETERY PLOTS ARE SOLD AND MAINTAINED. SERVICES INCLUDE OPENING AND CLOSING OF GRAVES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt070692
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt039732
IRS990EZ/SaleOfAssetsGrossAmt020000
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt070692
IRS990EZ/TotalProgramServiceExpensesAmt070692
IRS990EZ/TotalRevenueAmt066970
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES OFFICE SUPPLIES 887 MILEAGE 261 INSURANCE 2,789 BOND PREMIUM AMORTIZATION 142 BUILDING MAIN & REPAIR 4,920 CHEMICALS 63 DIGGING GRAVES 4,925 EQUIP & MACHINERY REPAIR 6,579 GAS, FUEL & OIL 2,163 REAL ESTATE TAX 112 STONE & CEMENT 2,616 TRASH HAULING 40 NON-INVESTMENT DEPRECIATION 2,117 TOTAL 27,614
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1INVENTORIES FOR SALE OR USE 29,796 29,796 EQUIPMENT 44,426 44,426 LESS ACCUMULATED DEPRECIATION 48,577 49,574 TOTAL 25,645 24,648
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID HIGBEA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC/ TREAS
ReturnHeader/BusinessOfficerGrp/PhoneNum04196923871
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-02-01
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/FilingSecurityInformation/AtSubmissionCreationDeviceId0F05CE3BF4DF282490CDD703333F15C8EF5ECCD66
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F05CE3BF4DF282490CDD703333F15C8EF5ECCD66
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0216.201.21.102
ReturnHeader/FilingSecurityInformation/IPDt02019-02-01
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0CS
ReturnHeader/FilingSecurityInformation/IPTm012:35:43
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/PreparationDt02019-02-01
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN K HELLMAN CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-02-01T12:35:43-06:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$304,180
Liabilities
-
Net assets
$304,180
Revenue
$66,970
Expenses
$70,692
Net income
-$3,722
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
2018Detailed filing. Detailed filing data is available for this year.$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