Civic Intelligence

Franklin Cemetery Association

EIN 55-6026573 • 501(c)13 • Wellsburg, WV

Profile

Cemetery association providing burial lots and sale to the general public and care/upkeep of the grounds

PO Box 561Wellsburg, WV 26070

n/A

Siviq Scores

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

Liabilities / Assets

51st percentile

0.00x

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

501(c)13 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

51st percentile

0.00x

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

501(c)13 • $1M-$5M nonprofits • Source year 2024

Net Margin

96th percentile

87%

Higher net margin than 96% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$0

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Asset Growth

82nd percentile

12%

Faster asset growth than 82% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

97th percentile

273%

Faster revenue growth than 97% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$4,657,674

Up $484,671 (+12%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$4,657,674

Up $484,671 (+12%) from 2023

Operations
Liabilities / Revenue51st percentileNet Margin96th percentile

Revenue

Up

$512,196

Up $374,904 (+273%) from 2023

Expenses

Down

$65,007

Down $32,548 (-33%) from 2023

Net Income

Up

$447,189

Up $407,452 (+1025%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth82nd percentile

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

$6.0M$4.0M$2.0M$0Assets 2008: $1,622,990Liabilities 2008: $0Net Assets 2008: $1,622,9902008Assets 2010: $2,065,898Liabilities 2010: $0Net Assets 2010: $2,065,8982010Assets 2011: $2,134,636Liabilities 2011: $0Net Assets 2011: $2,134,6362011Assets 2012: $2,275,260Liabilities 2012: $0Net Assets 2012: $2,275,2602012Assets 2013: $2,588,274Liabilities 2013: $0Net Assets 2013: $2,588,2742013Assets 2014: $2,823,924Liabilities 2014: $0Net Assets 2014: $2,823,9242014Assets 2015: $2,801,327Liabilities 2015: $0Net Assets 2015: $2,801,3272015Assets 2016: $2,875,259Liabilities 2016: $0Net Assets 2016: $2,875,2592016Assets 2017: $3,159,254Liabilities 2017: $0Net Assets 2017: $3,159,2542017Assets 2018: $3,020,877Liabilities 2018: $0Net Assets 2018: $3,020,8772018Assets 2019: $3,472,354Liabilities 2019: $0Net Assets 2019: $3,472,3542019Assets 2020: $4,020,357Liabilities 2020: $0Net Assets 2020: $4,020,3572020Assets 2021: $4,487,356Liabilities 2021: $0Net Assets 2021: $4,487,3562021Assets 2022: $3,738,516Liabilities 2022: $0Net Assets 2022: $3,738,5162022Assets 2023: $4,173,003Liabilities 2023: $0Net Assets 2023: $4,173,0032023Assets 2024: $4,657,674Liabilities 2024: $0Net Assets 2024: $4,657,6742024

Highlighted filing

2024

Assets$4,657,674
Liabilities$0
Net Assets$4,657,674
Open 2024 Filing

Operations Trend

Revenue Growth97th percentile

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

$600K$400K$200K$0-$200KRevenue 2008: $94,816Expenses 2008: $65,706Net Income 2008: $29,1102008Revenue 2010: $78,056Expenses 2010: $71,535Net Income 2010: $6,5212010Revenue 2011: $214,785Expenses 2011: $185,454Net Income 2011: $29,3312011Revenue 2012: $57,840Expenses 2012: $71,243Net Income 2012: -$13,4032012Revenue 2013: $74,233Expenses 2013: $269,656Net Income 2013: -$195,4232013Revenue 2014: $144,691Expenses 2014: $242,157Net Income 2014: -$97,4662014Revenue 2015: $110,663Expenses 2015: $82,538Net Income 2015: $28,1252015Revenue 2016: $101,565Expenses 2016: $75,803Net Income 2016: $25,7622016Revenue 2017: $94,603Expenses 2017: $130,843Net Income 2017: -$36,2402017Revenue 2018: $99,813Expenses 2018: $80,788Net Income 2018: $19,0252018Revenue 2019: $195,668Expenses 2019: $89,606Net Income 2019: $106,0622019Revenue 2020: $240,811Expenses 2020: $81,019Net Income 2020: $159,7922020Revenue 2021: $458,929Expenses 2021: $129,853Net Income 2021: $329,0762021Revenue 2022: $290,459Expenses 2022: $104,826Net Income 2022: $185,6332022Revenue 2023: $137,292Expenses 2023: $97,555Net Income 2023: $39,7372023Revenue 2024: $512,196Expenses 2024: $65,007Net Income 2024: $447,1892024

Highlighted filing

2024

Revenue$512,196
Expenses$65,007
Net Income$447,189
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$4,657,674
Liabilities
$0
Net assets
$4,657,674
Revenue
$512,196
Expenses
$65,007
Net income
$447,189
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.66$0.00$4.66$0.51$0.07$0.45
2023Detailed filing. Detailed filing data is available for this year.$4.17$0.00$4.17$0.14$0.10$0.04
2022Detailed filing. Detailed filing data is available for this year.$3.74$0.00$3.74$0.29$0.10$0.19
2021Detailed filing. Detailed filing data is available for this year.$4.49$0.00$4.49$0.46$0.13$0.33
2020Detailed filing. Detailed filing data is available for this year.$4.02$0.00$4.02$0.24$0.08$0.16
2019Detailed filing. Detailed filing data is available for this year.$3.47$0.00$3.47$0.20$0.09$0.11
2018Summary only. Only limited summary data is available for this year.$3.02$0.00$3.02$0.10$0.08$0.02
2017Summary only. Only limited summary data is available for this year.$3.16$0.00$3.16$0.09$0.13$0.04
2016Summary only. Only limited summary data is available for this year.$2.88$0.00$2.88$0.10$0.08$0.03
2015Summary only. Only limited summary data is available for this year.$2.80$0.00$2.80$0.11$0.08$0.03
2014Summary only. Only limited summary data is available for this year.$2.82$0.00$2.82$0.14$0.24$0.10
2013Summary only. Only limited summary data is available for this year.$2.59$0.00$2.59$0.07$0.27$0.20
2012Summary only. Only limited summary data is available for this year.$2.28$0.00$2.28$0.06$0.07$0.01
2011Summary only. Only limited summary data is available for this year.$2.13$0.00$2.13$0.21$0.19$0.03
2010Summary only. Only limited summary data is available for this year.$2.07$0.00$2.07$0.08$0.07$0.01
2008Summary only. Only limited summary data is available for this year.$1.62$0.00$1.62$0.09$0.07$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.0
Gross Receipts
$512,196
Mission and Program Overview

Mission

Cemetery association providing burial lots and sale to the general public and care/upkeep of the grounds

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$288,418$279,428▼ $8,990
Savings and Temporary Cash Investments$13,203$104,846▲ $91,643
Total Assets$4,173,003$4,657,674▲ $484,671
Other Assets Total$3,871,382$4,273,400▲ $402,018
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,173,003$4,657,674▲ $484,671
Total Net Assets Fund Balance$4,173,003$4,657,674▲ $484,671
Total Liabilities and Net Assets / Fund Balance$4,173,003$4,657,674▲ $484,671

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$218,525$313,076$531,601
Land$60,903-$60,903
Other Assets Org$4,273,400--
Compensation and Service Providers
Top Officer Pay60th percentile

Board Members and Trustees

NameTitle
Les McgowanPresident
Deborah CalmbacherTrustee
Kyler FergusonTrustee
Nancy WhiteTrustee
Tom IsinghoodTrustee
Kathy McgowanSecretary/bo
Joyce CoenTreasurer
Robert WhiteVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$34,960
Investment Income
$362,354
Other Revenue
$114,882
Change in Net Assets
$447,189
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$65,007
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees-$16,828-$16,828
Fees for Services Other$15,575--$15,575
Depreciation Depletion$9,557--$9,557
Insurance-$2,254-$2,254
All Other Expenses$2,046--$2,046
Other Expenses$1,775$2,426-$1,775
Office Expenses$733--$733
Fees for Services Accounting-$700-$700
Fees for Services Legal-$25-$25
Total Functional Expenses$42,774$22,233$0$65,007
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
Annual disclosure for covered persons
Yes
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
Yes
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 2

“Les mcgowan kathy mcgowan president bookkeeper married robert white nancy white vice preside trustee married”

Form 990, Page 6, Part VI, Line 9

“Kyler ferguson 210 manor drive wellsburg, wv 26070 joyce coen 1502 grand avenue wellsburg, wv 26070 robert white 970 washington pike wellsburg, wv 26070 deborah calmbacher 2207 marianna street wellsburg, wv 26070 nancy white 970 washington pike wellsburg, wv 26070 tom isinghood 112 riverview road wellsburg, wv 26070”

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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 12C

“Conflict of interest policy is enforced by reviewing the policy annually”

Form 990, Page 6, Part VI, Line 19

“UPON WRITTEN REQUEST”

Filing and Contact Details

Filer

Filer Name
Franklin Cemetery Association
EIN
55-6026573
Phone
3047373693
Address
PO BOX 561, WELLSBURG, WV 26070

Signing Officer

Name
Les Mcgowan
Title
President
Phone
3047373693
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Les Mcgowan
Formed
1889
Legal Domicile
Wv
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
James M Taylor CPA
Address
147 STONE CHURCH RD, WHEELING, WV 26003-7406
Preparer
James M Taylor
Phone
3049058372
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“Provided cemetery plots and nitches”

Form 990, Part IX, Line 11G

“Caretaker 12,000 0 0 caretaker additional help 3,575 0 0 total 15,575 0 0”

Form 990, Part XI, Line 9

“Change in market value 59,437 investment 0 total 59,437”

Raw XML Appendix341 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/BooksInCareOfDetail/PhoneNum03047373693
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IRS990/PYRevenuesLessExpensesAmt039737
IRS990/PYTotalExpensesAmt097555
IRS990/PYTotalRevenueAmt0137292
IRS990/ReconcilationRevenueExpnssAmt0447189
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesRevenueGrp/ExclusionAmt0110478
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt0110478
IRS990/SavingsAndTempCashInvstGrp/BOYAmt013203
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0104846
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt060903
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt060903
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt04273400
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ENDOWMENT
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0218525
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0313076
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0531601
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0279428
IRS990ScheduleD/TotalBookValueOtherAssetsAmt04273400
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDED CEMETERY PLOTS AND NITCHES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LES MCGOWAN KATHY MCGOWAN PRESIDENT BOOKKEEPER MARRIED ROBERT WHITE NANCY WHITE VICE PRESIDE TRUSTEE MARRIED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2KYLER FERGUSON 210 MANOR DRIVE WELLSBURG, WV 26070 JOYCE COEN 1502 GRAND AVENUE WELLSBURG, WV 26070 ROBERT WHITE 970 WASHINGTON PIKE WELLSBURG, WV 26070 DEBORAH CALMBACHER 2207 MARIANNA STREET WELLSBURG, WV 26070 NANCY WHITE 970 WASHINGTON PIKE WELLSBURG, WV 26070 TOM ISINGHOOD 112 RIVERVIEW ROAD WELLSBURG, WV 26070
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONFLICT OF INTEREST POLICY IS ENFORCED BY REVIEWING THE POLICY ANNUALLY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON WRITTEN REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CARETAKER 12,000 0 0 CARETAKER ADDITIONAL HELP 3,575 0 0 TOTAL 15,575 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CHANGE IN MARKET VALUE 59,437 INVESTMENT 0 TOTAL 59,437
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04173003
IRS990/TotalAssetsEOYAmt04657674
IRS990/TotalAssetsGrp/BOYAmt04173003
IRS990/TotalAssetsGrp/EOYAmt04657674
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt022233
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt042774
IRS990/TotalFunctionalExpensesGrp/TotalAmt065007
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04173003
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04657674
IRS990/TotalProgramServiceRevenueAmt034960
IRS990/TotalRevenueGrp/ExclusionAmt0477236
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt034960
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0512196
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04173003
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04657674
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01085 WASHINGTON PIKE
IRS990/USAddress/CityNm0WELLSBURG
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd026070
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LES MCGOWAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03047373693
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRANKLIN CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0FRAN
ReturnHeader/Filer/EIN0556026573
ReturnHeader/Filer/PhoneNum03047373693
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 561
ReturnHeader/Filer/USAddress/CityNm0WELLSBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd026070
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0465734836
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JAMES M TAYLOR CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0147 STONE CHURCH RD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WHEELING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0260037406
ReturnHeader/PreparerPersonGrp/PhoneNum03049058372
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES M TAYLOR
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-15T10:08:46-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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