Civic Intelligence

Walnut Grove Cemetery Assn

990 • Fiscal year 2024 • EIN 34-4436432

Jan 01, 2024 to Dec 31, 2024 • Filed on Mar 25, 2025

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

73rd percentile

0.00x

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

2024 filings • 501(c)13 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

74th percentile

0.00x

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

2024 filings • 501(c)13 • <$500k nonprofits • Source year 2024

Net Margin

23rd percentile

-18%

Higher net margin than 23% of similar nonprofits.

2024 filings • 501(c)13 • <$500k nonprofits • Source year 2024

Top Officer Pay

95th percentile

$15,600

Higher top officer pay than 95% of similar nonprofits.

Top officer pay equals 18.1% of source-year revenue.

2024 filings • 501(c)13 • <$500k nonprofits • Source year 2024

Asset Growth

15th percentile

-5.5%

Faster asset growth than 15% of similar nonprofits.

2024 filings • 501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

11%

Faster revenue growth than 52% of similar nonprofits.

2024 filings • 501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets73rd percentile

Assets

Down

$488,763

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

Net Assets

Down

$488,763

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

Liabilities

Flat

$0

Flat from 2023

Revenue And Expenses
Liabilities / Revenue74th percentileNet Margin23rd 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

Historical Trend

Balance Sheet Trend

Asset Growth15th 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

2024

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

Operations Trend

Revenue Growth52nd 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

2024

Revenue$86,026
Expenses$101,514
Net Income-$15,488
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 25, 2025
Return Version
2024v5.0
Gross Receipts
$97,994
Mission and Program Overview

Mission

OPERATE A CEMETERY

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$516,964$488,763▼ $28,201
Investments in Publicly Traded Securities$387,241$361,045▼ $26,196
Land, Buildings, and Equipment, Net$84,476$79,614▼ $4,862
Inventories for Sale or Use$29,796$29,796→ $0
Savings and Temporary Cash Investments$11,708$10,864▼ $844
Cash and Non-Interest-Bearing Accounts$3,743$7,444▲ $3,701
Total Assets$516,964$488,763▼ $28,201
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$516,964$488,763▼ $28,201
Total Liabilities and Net Assets / Fund Balance$516,964$488,763▼ $28,201

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$18,749$40,940$59,689
Land$41,679-$41,679
Buildings$19,186-$19,186
Compensation and Service Providers
Top Officer Pay95th percentile

Employees

NameTitleBaseTotal
David HigbeaSecretary/ T$15,600$15,600
Walter MoxTrustee$240$240
Dave MayerPresident$200$200
Gary MackTrustee$200$200
William GunterTrustee$200$200
Carolyn DunlapVice Preside$160$160
Jill MohlerTrustee$100$100
Jerry MericleTrustee$80$80
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$71,042
Investment Income
$14,984
Other Revenue
$0
Change in Net Assets
$-15,488
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$62,105
Other Expenses$39,409
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$56,698--$56,698
Fees for Services Other$10,159--$10,159
Depreciation Depletion$7,792--$7,792
Payroll Taxes$5,407--$5,407
Insurance$4,375--$4,375
Occupancy$2,483--$2,483
Other Expenses$1,826--$1,826
Fees for Services Accounting$1,615--$1,615
All Other Expenses$1,271--$1,271
Fees for Services Management$1,180--$1,180
Office Expenses$1,123--$1,123
Fees for Services Legal$291--$291
Travel$236--$236
Total Functional Expenses$101,514$0$0$101,514
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“The cemetary is an association cemetery so all owners are members of the association”

Form 990, Page 6, Part VI, Line 7A

“Members may vote to elect governing board members at the annual meeting held on the third tuesday of february each year.”

Form 990, Page 6, Part VI, Line 11B

“Review is made by the internal accounting review board prior to filing at the annual meeting held on the third tuesday of february each year.”

Form 990, Page 6, Part VI, Line 19

“Documents are made available by contacting secretary/treasurer david higbea by phone at 419-692-3871 or email at [email protected]”

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
Secretary/ Treasurer
Phone
4196923871
Signed
2025-03-25

Organization Details

Principal Officer
David Higbea
Formed
1891
Legal Domicile
Oh
Voting Board Members
8
Independent Board Members
8
Employees
6

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, Part IX, Line 11G

“Digging graves 10,159 0 0”

Raw XML Appendix336 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
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IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY/ T
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
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IRS990/IRPDocumentCnt02
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IRS990/LocalChaptersInd0false
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IRS990/MethodOfAccountingAccrualInd0X
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CEMETARY IS AN ASSOCIATION CEMETERY SO ALL OWNERS ARE MEMBERS OF THE ASSOCIATION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS MAY VOTE TO ELECT GOVERNING BOARD MEMBERS AT THE ANNUAL MEETING HELD ON THE THIRD TUESDAY OF FEBRUARY EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REVIEW IS MADE BY THE INTERNAL ACCOUNTING REVIEW BOARD PRIOR TO FILING AT THE ANNUAL MEETING HELD ON THE THIRD TUESDAY OF FEBRUARY EACH YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DOCUMENTS ARE MADE AVAILABLE BY CONTACTING SECRETARY/TREASURER DAVID HIGBEA BY PHONE AT 419-692-3871 OR EMAIL AT [email protected]
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DIGGING GRAVES 10,159 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
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IRS990/TotalAssetsGrp/BOYAmt0516964
IRS990/TotalAssetsGrp/EOYAmt0488763
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0101514
IRS990/TotalFunctionalExpensesGrp/TotalAmt0101514
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0516964
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0488763
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0100
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0100
IRS990/TotalProgramServiceExpensesAmt0101514
IRS990/TotalProgramServiceRevenueAmt071042
IRS990/TotalReportableCompFromOrgAmt016780
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt086026
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt086026
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0516964
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0488763
IRS990/TravelGrp/ProgramServicesAmt0236
IRS990/TravelGrp/TotalAmt0236
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0436 E SEVENTH STREET
IRS990/USAddress/CityNm0DELPHOS
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd0458331207
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID HIGBEA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/ TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04196923871
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-25
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/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02025-04-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0STEVEN K HELLMAN CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-04-29T09:43:24-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

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
2024Detailed filing. Detailed filing data is available for this year.$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