Civic Intelligence

Walnut Grove Cemetery Association Trust

990EZ • Fiscal year 2017 • EIN 55-6066654

Jan 01, 2017 to Dec 31, 2017 • Filed on May 04, 2018

Organization ProfileN/A
PO Box 1559Bluefield, WV 24701

(304) 325-8181

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

71st percentile

0.00x

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

2017 filings • 501(c)13 • <$500k nonprofits • Source year 2017

Liabilities / Revenue

70th percentile

0.00x

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

2017 filings • 501(c)13 • <$500k nonprofits • Source year 2017

Net Margin

74th percentile

35%

Higher net margin than 74% of similar nonprofits.

2017 filings • 501(c)13 • <$500k nonprofits • Source year 2017

Top Officer Pay

71st percentile

$291

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 2.0% of source-year revenue.

2017 filings • 501(c)13 • <$500k nonprofits • Source year 2017

Asset Growth

58th percentile

2.7%

Faster asset growth than 58% of similar nonprofits.

2017 filings • 501(c)13 • <$500k nonprofits • Annualized from 2016 to 2017

Revenue Growth

22nd percentile

-18%

Faster revenue growth than 22% of similar nonprofits.

2017 filings • 501(c)13 • <$500k nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$199,403

Up $5,169 (+2.7%) from 2016

Net Assets

Up

$199,403

Up $5,169 (+2.7%) from 2016

Liabilities

Flat

$0

Flat from 2016

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin74th percentile

Revenue

Down

$14,701

Down $3,121 (-18%) from 2016

Expenses

Down

$9,532

Down $1,817 (-16%) from 2016

Net Income

Down

$5,169

Down $1,304 (-20%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth58th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$400K$300K$200K$100K$0Assets 2011: $162,974Liabilities 2011: $02011Assets 2012: $158,300Liabilities 2012: $02012Assets 2013: $167,271Liabilities 2013: $02013Assets 2014: $179,620Liabilities 2014: $02014Assets 2015: $187,761Liabilities 2015: $02015Assets 2016: $194,234Liabilities 2016: $0Net Assets 2016: $194,2342016Assets 2017: $199,403Liabilities 2017: $0Net Assets 2017: $199,4032017Assets 2018: $205,918Liabilities 2018: $0Net Assets 2018: $205,9182018Assets 2019: $202,503Liabilities 2019: $0Net Assets 2019: $202,5032019Assets 2020: $202,190Liabilities 2020: $0Net Assets 2020: $202,1902020Assets 2021: $213,987Liabilities 2021: $0Net Assets 2021: $213,9872021Assets 2022: $205,846Liabilities 2022: $0Net Assets 2022: $205,8462022Assets 2023: $301,961Liabilities 2023: $0Net Assets 2023: $301,9612023Assets 2024: $297,328Liabilities 2024: $0Net Assets 2024: $297,3282024

Highlighted filing

2017

Assets$199,403
Liabilities$0
Net Assets$199,403
Open 2017 Filing

Operations Trend

Revenue Growth22nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$150K$100K$50K$0-$50KRevenue 2011: $11,726Expenses 2011: $10,210Net Income 2011: $1,5162011Revenue 2012: $13,018Expenses 2012: $17,692Net Income 2012: -$4,6742012Revenue 2013: $18,408Expenses 2013: $9,437Net Income 2013: $8,9712013Revenue 2014: $21,980Expenses 2014: $9,631Net Income 2014: $12,3492014Revenue 2015: $18,015Expenses 2015: $9,874Net Income 2015: $8,1412015Revenue 2016: $17,822Expenses 2016: $11,349Net Income 2016: $6,4732016Revenue 2017: $14,701Expenses 2017: $9,532Net Income 2017: $5,1692017Revenue 2018: $16,576Expenses 2018: $10,061Net Income 2018: $6,5152018Revenue 2019: $10,269Expenses 2019: $13,684Net Income 2019: -$3,4152019Revenue 2020: $16,318Expenses 2020: $16,631Net Income 2020: -$3132020Revenue 2021: $22,243Expenses 2021: $10,446Net Income 2021: $11,7972021Revenue 2022: $550Expenses 2022: $8,691Net Income 2022: -$8,1412022Revenue 2023: $112,466Expenses 2023: $16,351Net Income 2023: $96,1152023Revenue 2024: $20,723Expenses 2024: $25,356Net Income 2024: -$4,6332024

Highlighted filing

2017

Revenue$14,701
Expenses$9,532
Net Income$5,169
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
May 4, 2018
Return Version
2017v2.2
Gross Receipts
$37,330
Mission and Program Overview

Mission

CEMETERY MAINTENANCE

Program Services

DescriptionGrantsExpenses
MAINTENANCE OF CEMETERY FOR ASSOCIATION MEMBERS PURSUANT TO IRC SECTION 501(C)(13)$0$8,752
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
SUMMIT COMMUNITY BANKTrustee-$291-$291
Filing and Contact Details

Filer

Filer Name
Walnut Grove Cemetery Association
EIN
55-6066654
Phone
3043258181
Address
PO BOX 1559, BLUEFIELD, WV 24701

Signing Officer

Name
Mary Sue Anderson
Title
Trustee
Phone
3043258181
Signed
2018-05-04
Discuss with paid preparer
Yes

Preparer

Firm
Brown Edwards & Company Llp
Address
PO BOX 1697, BLUEFIELD, WV 24701
Preparer
J K Simmons
Phone
3043258157
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: dividends. Amount: 4,530. Description: interest. Amount: 4. Description: us interest. Amount: 320. Description: non dividend distributions. Amount: 16. Total included on form 990-ez, line 4: 4,870.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: cemetery maintenance. Amount: 8,725. Description: foreign taxes withheld on dividends. Amount: 66. Description: tax preparation fees. Amount: 450. Total to form 990-ez, line 16: 9,241.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: fencing. Beg. Of year amount: 6,016. End of year amount: 6,016.”

Raw XML Appendix107 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SUMMIT COMMUNITY BANK
IRS990EZ/BooksInCareOfDetail/PhoneNum03043258181
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1559
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BLUEFIELD
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0WV
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd024701
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0188218
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0193387
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt02280
IRS990EZ/CostOrOtherBasisExpenseSaleAmt022629
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt05169
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0194234
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0199403
IRS990EZ/GainOrLossFromSaleOfAssetsAmt07551
IRS990EZ/GrossReceiptsAmt037330
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt04870
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0194234
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0199403
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0194234
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0199403
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt0291
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0SUMMIT COMMUNITY BANK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherAssetsTotalDetail/BOYAmt06016
IRS990EZ/OtherAssetsTotalDetail/EOYAmt06016
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherExpensesTotalAmt09241
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0CEMETERY MAINTENANCE
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MAINTENANCE OF CEMETERY FOR ASSOCIATION MEMBERS PURSUANT TO IRC SECTION 501(C)(13)
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt08752
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/SalariesOtherCompEmplBnftAmt0291
IRS990EZ/SaleOfAssetsGrossAmt030180
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt09532
IRS990EZ/TotalProgramServiceExpensesAmt08752
IRS990EZ/TotalRevenueAmt014701
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: DIVIDENDS. AMOUNT: 4,530. DESCRIPTION: INTEREST. AMOUNT: 4. DESCRIPTION: US INTEREST. AMOUNT: 320. DESCRIPTION: NON DIVIDEND DISTRIBUTIONS. AMOUNT: 16. TOTAL INCLUDED ON FORM 990-EZ, LINE 4: 4,870.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: CEMETERY MAINTENANCE. AMOUNT: 8,725. DESCRIPTION: FOREIGN TAXES WITHHELD ON DIVIDENDS. AMOUNT: 66. DESCRIPTION: TAX PREPARATION FEES. AMOUNT: 450. TOTAL TO FORM 990-EZ, LINE 16: 9,241.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: FENCING. BEG. OF YEAR AMOUNT: 6,016. END OF YEAR AMOUNT: 6,016.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARY SUE ANDERSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum03043258181
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-05-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WALNUT GROVE CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0WALN
ReturnHeader/Filer/EIN0556066654
ReturnHeader/Filer/PhoneNum03043258181
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1559
ReturnHeader/Filer/USAddress/CityNm0BLUEFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
ReturnHeader/Filer/USAddress/ZIPCd024701
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0F75A4857B52D28EE9D0B6B28B386CC6B9346B41E
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0F75A4857B52D28EE9D0B6B28B386CC6B9346B41E
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0206.248.228.130
ReturnHeader/FilingSecurityInformation/IPDt02018-05-04
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm010:42:10
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0540504608
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BROWN EDWARDS & COMPANY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1697
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BLUEFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd024701
ReturnHeader/PreparerPersonGrp/PhoneNum03043258157
ReturnHeader/PreparerPersonGrp/PreparationDt02018-05-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J K SIMMONS
ReturnHeader/ReturnTs02018-05-15T09:06:13-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2017 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$199,403
Liabilities
$0
Net assets
$199,403
Revenue
$14,701
Expenses
$9,532
Net income
$5,169
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.97$0.00$2.97$0.21$0.25$0.05
2023Detailed filing. Detailed filing data is available for this year.$3.02$0.00$3.02$1.12$0.16$0.96
2022Detailed filing. Detailed filing data is available for this year.$2.06$0.00$2.06$0.01$0.09$0.08
2021Detailed filing. Detailed filing data is available for this year.$2.14$0.00$2.14$0.22$0.10$0.12
2020Detailed filing. Detailed filing data is available for this year.$2.02$0.00$2.02$0.16$0.17$0.00
2019Detailed filing. Detailed filing data is available for this year.$2.03$0.00$2.03$0.10$0.14$0.03
2018Detailed filing. Detailed filing data is available for this year.$2.06$0.00$2.06$0.17$0.10$0.07
2017Detailed filing. Detailed filing data is available for this year.$1.99$0.00$1.99$0.15$0.10$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.94$0.00$1.94$0.18$0.11$0.06
2015Summary only. Only limited summary data is available for this year.$1.88$0.00$0.18$0.10$0.08
2014Summary only. Only limited summary data is available for this year.$1.80$0.00$0.22$0.10$0.12
2013Summary only. Only limited summary data is available for this year.$1.67$0.00$0.18$0.09$0.09
2012Summary only. Only limited summary data is available for this year.$1.58$0.00$0.13$0.18$0.05
2011Summary only. Only limited summary data is available for this year.$1.63$0.00$0.12$0.10$0.02