Civic Intelligence

Locust Hill Cemetery Association C/O Sherry Allison

EIN 55-0219206 • 501(c)13 • Chester, WV

Profile

CEMETERY

1384 Allison RoadChester, WV 26034

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

6th percentile

-145%

Higher net margin than 6% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2025

Top Officer Pay

84th percentile

$2,150

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 8.9% of source-year revenue.

501(c)13 • <$500k nonprofits • Source year 2025

Asset Growth

12th percentile

-14%

Faster asset growth than 12% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

13th percentile

-42%

Faster revenue growth than 13% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2024 to 2025

Assets

Down

$207,722

Down $34,931 (-14%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$207,722

Down $34,931 (-14%) from 2024

Revenue

Down

$24,036

Down $17,664 (-42%) from 2024

Expenses

Up

$58,968

Up $6,418 (+12%) from 2024

Net Income

Down

-$34,932

Down $24,082 (-222%) from 2024

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $267,189Liabilities 2011: $8222011Assets 2012: $262,645Liabilities 2012: $7962012Assets 2013: $260,525Liabilities 2013: $495Net Assets 2013: $260,0302013Assets 2014: $251,289Liabilities 2014: $817Net Assets 2014: $250,4722014Assets 2015: $238,021Liabilities 2015: $748Net Assets 2015: $237,2732015Assets 2016: $232,680Liabilities 2016: $754Net Assets 2016: $231,9262016Assets 2017: $233,218Liabilities 2017: $754Net Assets 2017: $232,4642017Assets 2018: $230,676Liabilities 2018: $754Net Assets 2018: $229,9222018Assets 2019: $235,061Liabilities 2019: $980Net Assets 2019: $234,0812019Assets 2020: $223,835Liabilities 2020: $1,032Net Assets 2020: $222,8032020Assets 2021: $242,770Liabilities 2021: $327Net Assets 2021: $242,4432021Assets 2022: $260,722Liabilities 2022: $528Net Assets 2022: $260,1942022Assets 2023: $253,856Liabilities 2023: $352Net Assets 2023: $253,5042023Assets 2024: $242,653Net Assets 2024: $242,6532024Assets 2025: $207,722Net Assets 2025: $207,7222025

Highlighted filing

2025

Assets$207,722
Liabilities-
Net Assets$207,722

Operations Trend

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

$100K$50K$0-$50KRevenue 2011: $40,810Expenses 2011: $41,230Net Income 2011: -$4202011Revenue 2012: $34,838Expenses 2012: $39,355Net Income 2012: -$4,5172012Revenue 2013: $37,613Expenses 2013: $39,432Net Income 2013: -$1,8192013Revenue 2014: $32,821Expenses 2014: $42,353Net Income 2014: -$9,5322014Revenue 2015: $23,114Expenses 2015: $36,194Net Income 2015: -$13,0802015Revenue 2016: $32,266Expenses 2016: $37,614Net Income 2016: -$5,3482016Revenue 2017: $32,469Expenses 2017: $31,932Net Income 2017: $5372017Revenue 2018: $32,616Expenses 2018: $35,156Net Income 2018: -$2,5402018Revenue 2019: $42,920Expenses 2019: $38,763Net Income 2019: $4,1572019Revenue 2020: $29,896Expenses 2020: $41,174Net Income 2020: -$11,2782020Revenue 2021: $64,376Expenses 2021: $44,736Net Income 2021: $19,6402021Revenue 2022: $58,497Expenses 2022: $40,747Net Income 2022: $17,7502022Revenue 2023: $36,990Expenses 2023: $43,682Net Income 2023: -$6,6922023Revenue 2024: $41,700Expenses 2024: $52,550Net Income 2024: -$10,8502024Revenue 2025: $24,036Expenses 2025: $58,968Net Income 2025: -$34,9322025

Highlighted filing

2025

Revenue$24,036
Expenses$58,968
Net Income-$34,932

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.08$2.08$0.24$0.59$0.35
2024Detailed filing. Detailed filing data is available for this year.$2.43$2.43$0.42$0.53$0.11
2023Detailed filing. Detailed filing data is available for this year.$2.54$0.00$2.54$0.37$0.44$0.07
2022Detailed filing. Detailed filing data is available for this year.$2.61$0.01$2.60$0.58$0.41$0.18
2021Detailed filing. Detailed filing data is available for this year.$2.43$0.00$2.42$0.64$0.45$0.20
2020Detailed filing. Detailed filing data is available for this year.$2.24$0.01$2.23$0.30$0.41$0.11
2019Detailed filing. Detailed filing data is available for this year.$2.35$0.01$2.34$0.43$0.39$0.04
2018Detailed filing. Detailed filing data is available for this year.$2.31$0.01$2.30$0.33$0.35$0.03
2017Detailed filing. Detailed filing data is available for this year.$2.33$0.01$2.32$0.32$0.32$0.01
2016Detailed filing. Detailed filing data is available for this year.$2.33$0.01$2.32$0.32$0.38$0.05
2015Detailed filing. Detailed filing data is available for this year.$2.38$0.01$2.37$0.23$0.36$0.13
2014Detailed filing. Detailed filing data is available for this year.$2.51$0.01$2.50$0.33$0.42$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.61$0.00$2.60$0.38$0.39$0.02
2012Summary only. Only limited summary data is available for this year.$2.63$0.01$0.35$0.39$0.05
2011Summary only. Only limited summary data is available for this year.$2.67$0.01$0.41$0.41$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Dec 9, 2025
Return Version
2024v5.0
Gross Receipts
$24,036
Mission and Program Overview

Mission

CEMETERY

Program Services

DescriptionGrantsExpenses
CEMETERY LOTS FOR SALE & OPENING AND CLOSING GRAVES--
CEMETERY LOTS FOR SALE AND OPENING AND CLOSING GRAVES--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
SHERRY ALLISONSec/Treas.PT$2,150-$2,150
DANIEL OYSTERPresidentPT$0--
PETE ARNERBoard Member-$0--
CATHY GLASSBoard Member-$0--
DONNA HENDERSONBoard Member-$0--
Filing and Contact Details

Filer

Filer Name
Locust Hill Cemetery Association
EIN
55-0219206
Phone
3043874139
Address
1384 ALLISON ROAD, CHESTER, WV 26034

Signing Officer

Name
Sherry Allison
Title
Sec/treas.
Phone
3043874139
Signed
2025-12-09
Discuss with paid preparer
Yes

Preparer

Firm
Miller Stacey & Associates Inc
Address
16639 SAINT CLAIR AVE, EAST LIVERPOOL, OH 43920-9488
Preparer
David M Stacey CPA
Phone
3303850516
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

Miscellaneous income 340 total 340

Form 990-ez, Part I, Line 16

Expenses insurance 3,997 purchases: fuel 988 licenses 25 supplies 57 open & close graves 2,750 markers 1,150 utilities 1,339 trash removal 724 purchased services 26,010 purchases: supplies 1,823 non-investment depreciation 15,187 total 54,050

Form 990-ez, Part II, Line 24

Other assets 161,064 163,764 less accumulated depreciation 83,243 98,433 total 77,821 65,331

Form 990-ez, Part II, Line 26

PAYROLL WITHHOLDINGS 0 0

Form 990-ez, Part III, Line 31

Cemetery lots for sale and opening and closing graves

Raw XML Appendix117 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/PersonNm0SHERRY ALLISON
IRS990EZ/BooksInCareOfDetail/PhoneNum03043874139
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01384 ALLISON RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CHESTER
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WV
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd026034
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0145433
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0122991
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt01500
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-34932
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01295
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0242654
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0207722
IRS990EZ/GrossReceiptsAmt024036
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0621
IRS990EZ/LandAndBuildingsGrp/BOYAmt019400
IRS990EZ/LandAndBuildingsGrp/EOYAmt019400
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingOtherDesc0INCOME TX BASIS
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0242654
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0207722
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0242654
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0207722
IRS990EZ/OccupancyRentUtltsAndMaintAmt01103
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt05.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt02150
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SHERRY ALLISON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DANIEL OYSTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2PETE ARNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3CATHY GLASS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DONNA HENDERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0SEC/TREAS.
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3BOARD MEMBER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4BOARD MEMBER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt077821
IRS990EZ/OtherAssetsTotalDetail/EOYAmt065331
IRS990EZ/OtherExpensesTotalAmt054050
IRS990EZ/OtherRevenueTotalAmt0340
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0CEMETERY
IRS990EZ/ProgramServiceRevenueAmt021575
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0CEMETERY LOTS FOR SALE & OPENING AND CLOSING GRAVES
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1CEMETERY LOTS FOR SALE AND OPENING AND CLOSING GRAVES
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt02520
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt058968
IRS990EZ/TotalRevenueAmt024036
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISCELLANEOUS INCOME 340 TOTAL 340
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES INSURANCE 3,997 PURCHASES: FUEL 988 LICENSES 25 SUPPLIES 57 OPEN & CLOSE GRAVES 2,750 MARKERS 1,150 UTILITIES 1,339 TRASH REMOVAL 724 PURCHASED SERVICES 26,010 PURCHASES: SUPPLIES 1,823 NON-INVESTMENT DEPRECIATION 15,187 TOTAL 54,050
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2OTHER ASSETS 161,064 163,764 LESS ACCUMULATED DEPRECIATION 83,243 98,433 TOTAL 77,821 65,331
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PAYROLL WITHHOLDINGS 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CEMETERY LOTS FOR SALE AND OPENING AND CLOSING GRAVES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0SHERRY ALLISON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC/TREAS.
ReturnHeader/BusinessOfficerGrp/PhoneNum03043874139
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOCUST HILL CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O SHERRY ALLISON
ReturnHeader/Filer/BusinessNameControlTxt0LOCU
ReturnHeader/Filer/EIN0550219206
ReturnHeader/Filer/PhoneNum03043874139
ReturnHeader/Filer/USAddress/AddressLine1Txt01384 ALLISON ROAD
ReturnHeader/Filer/USAddress/CityNm0CHESTER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd026034
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341720434
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MILLER STACEY & ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt016639 SAINT CLAIR AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0EAST LIVERPOOL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0439209488
ReturnHeader/PreparerPersonGrp/PhoneNum03303850516
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DAVID M STACEY CPA
ReturnHeader/ReturnTs02026-02-02T08:03:01-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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