Civic Intelligence

Willow Grove Cemetery Association Inc.

EIN 37-2009119 • 501(c)13 • Fountain City, IN

Pub. 78 EligibleNTEE W99

Profile

A community place to lay loved ones

409 US Hwy 27 PO Box 197Fountain City, IN 47341

n/A

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$346,421

Up $24,141 (+7.5%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$346,421

Up $24,141 (+7.5%) from 2024

Operations

Revenue

Down

$67,079

Down $32,530 (-33%) from 2024

Expenses

Down

$63,681

Down $754 (-1.2%) from 2024

Net Income

Down

$3,398

Down $31,776 (-90%) from 2024

Trend Graphs

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2023: $286,443Liabilities 2023: $0Net Assets 2023: $286,4432023Assets 2024: $322,280Liabilities 2024: $0Net Assets 2024: $322,2802024Assets 2025: $346,421Net Assets 2025: $346,4212025

Highlighted filing

2025

Assets$346,421
Liabilities-
Net Assets$346,421
Open 2025 Filing

Operations Trend

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

$100K$50K$0Revenue 2023: $77,458Expenses 2023: $56,800Net Income 2023: $20,6582023Revenue 2024: $99,609Expenses 2024: $64,435Net Income 2024: $35,1742024Revenue 2025: $67,079Expenses 2025: $63,681Net Income 2025: $3,3982025

Highlighted filing

2025

Revenue$67,079
Expenses$63,681
Net Income$3,398
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$346,421
Liabilities
-
Net assets
$346,421
Revenue
$67,079
Expenses
$63,681
Net income
$3,398
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.46$3.46$0.67$0.64$0.03
2024Detailed filing. Detailed filing data is available for this year.$3.22$0.00$3.22$1.00$0.64$0.35
2023Detailed filing. Detailed filing data is available for this year.$2.86$0.00$2.86$0.77$0.57$0.21
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Apr 4, 2026
Return Version
2025v4.0
Gross Receipts
$82,268
Mission and Program Overview

Mission

A community place to lay loved ones

To provide a community place to lay loved ones.

Program Services

DescriptionGrantsExpenses
TO PURCHASE AND HOLD SUITABLE GROUNDS FOR THE BURIAL OF THE DEAD WITH THE POWER OF ORNAMENTING AND PROTECTING THE SAME.--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
BETH SHANK LOWPresidentPT$3,000-$3,000
MARILYN DELKSecretaryPT$3,000-$3,000
MARY BROWNDirectorPT$3,000-$3,000
JIM HAMMONTREETreasurerPT$1,200-$1,200
JIM AUSTERMANVice Preside-$0--
BRYAN SMITHDirector-$0--
ROBERT WILLIAMSDirector-$0--
DENNIS EATONDirector-$0--
Filing and Contact Details

Filer

Filer Name
Willow Grove Cemetery Association
EIN
37-2009119
Phone
9372878635
Address
409 US HWY 27 PO BOX 197, FOUNTAIN CITY, IN 47341

Signing Officer

Name
Jim Hammontree
Title
Treasurer
Phone
9372878635
Signed
2026-04-04

Preparer

Firm
Owens CPA LLC
Address
1630 W 50 S, WINCHESTER, IN 47394
Preparer
Lee T Owens CPA
Phone
7655467877
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses office expenses 442 insurance expense 703 bank fees 40 small gifts 100 total 1,285”

Form 990-ez, Part I, Line 20

“Unrealized gain (loss) on investments 20,743”

Raw XML Appendix121 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.

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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3JIM HAMMONTREE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MARY BROWN
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7DENNIS EATON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
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IRS990EZ/OtherChangesInNetAssetsAmt020743
IRS990EZ/OtherExpensesTotalAmt01285
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE A COMMUNITY PLACE TO LAY LOVED ONES.
IRS990EZ/PrintingPublicationsPostageAmt0365
IRS990EZ/ProgramServiceRevenueAmt046550
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PURCHASE AND HOLD SUITABLE GROUNDS FOR THE BURIAL OF THE DEAD WITH THE POWER OF ORNAMENTING AND PROTECTING THE SAME.
IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/SalariesOtherCompEmplBnftAmt010200
IRS990EZ/SaleOfAssetsGrossAmt017748
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
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ReturnHeader/Filer/BusinessNameControlTxt0WILL
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ReturnHeader/Filer/PhoneNum09372878635
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ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-04-06T10:43:48-04:00
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ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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