Civic Intelligence

Victory Cemetery Association Trust

EIN 55-6120177 • 501(c)13 • Middlebourne, WV

Profile

Maintenance, improvement, development, construction, repair, reconstruction, and preservation of grounds, lots, buildings, roads, lanes, bridges, access to the cemetery, equipment, records, statuary, and other real and personal property of the cemetery.

5599 Middle Island RoadMiddlebourne, WV 26149

n/A

Siviq Scores

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

Liabilities / Assets

76th percentile

0.00x

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

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

Liabilities / Revenue

77th percentile

0.00x

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

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

Net Margin

7th percentile

-129%

Higher net margin than 7% of similar nonprofits.

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

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

13th percentile

-10%

Faster asset growth than 13% of similar nonprofits.

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

Revenue Growth

72nd percentile

28%

Faster revenue growth than 72% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$167,185

Down $18,722 (-10%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$167,185

Down $18,722 (-10%) from 2023

Operations
Liabilities / Revenue77th percentileNet Margin7th percentile

Revenue

Up

$14,509

Up $3,166 (+28%) from 2023

Expenses

Up

$33,231

Up $10,835 (+48%) from 2023

Net Income

Down

-$18,722

Down $7,669 (-69%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth13th percentile

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

$300K$200K$100K$0Assets 2011: $238,859Liabilities 2011: $0Net Assets 2011: $238,8592011Assets 2012: $234,192Liabilities 2012: $0Net Assets 2012: $234,1922012Assets 2013: $274,431Liabilities 2013: $0Net Assets 2013: $274,4312013Assets 2014: $269,472Liabilities 2014: $0Net Assets 2014: $269,4722014Assets 2015: $235,497Liabilities 2015: $0Net Assets 2015: $235,4972015Assets 2016: $250,882Liabilities 2016: $0Net Assets 2016: $250,8822016Assets 2017: $245,466Liabilities 2017: $0Net Assets 2017: $245,4662017Assets 2018: $245,346Liabilities 2018: $0Net Assets 2018: $245,3462018Assets 2019: $247,282Liabilities 2019: $0Net Assets 2019: $247,2822019Assets 2020: $212,282Liabilities 2020: $0Net Assets 2020: $212,2822020Assets 2021: $203,754Liabilities 2021: $0Net Assets 2021: $203,7542021Assets 2022: $196,960Liabilities 2022: $0Net Assets 2022: $196,9602022Assets 2023: $185,907Liabilities 2023: $0Net Assets 2023: $185,9072023Assets 2024: $167,185Liabilities 2024: $0Net Assets 2024: $167,1852024

Highlighted filing

2024

Assets$167,185
Liabilities$0
Net Assets$167,185
Open 2024 Filing

Operations Trend

Revenue Growth72nd percentile

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

$150K$100K$50K$0-$50KRevenue 2011: $2,308Expenses 2011: $11,507Net Income 2011: -$9,1992011Revenue 2012: $6,620Expenses 2012: $11,287Net Income 2012: -$4,6672012Revenue 2013: $50,099Expenses 2013: $9,860Net Income 2013: $40,2392013Revenue 2014: $6,036Expenses 2014: $10,995Net Income 2014: -$4,9592014Revenue 2015: -$24,210Expenses 2015: $9,765Net Income 2015: -$33,9752015Revenue 2016: $25,180Expenses 2016: $9,795Net Income 2016: $15,3852016Revenue 2017: $13,989Expenses 2017: $19,405Net Income 2017: -$5,4162017Revenue 2018: $22,224Expenses 2018: $22,344Net Income 2018: -$1202018Revenue 2019: $19,175Expenses 2019: $17,239Net Income 2019: $1,9362019Revenue 2020: $6,248Expenses 2020: $41,248Net Income 2020: -$35,0002020Revenue 2021: $95,619Expenses 2021: $104,147Net Income 2021: -$8,5282021Revenue 2022: $24,550Expenses 2022: $31,344Net Income 2022: -$6,7942022Revenue 2023: $11,343Expenses 2023: $22,396Net Income 2023: -$11,0532023Revenue 2024: $14,509Expenses 2024: $33,231Net Income 2024: -$18,7222024

Highlighted filing

2024

Revenue$14,509
Expenses$33,231
Net Income-$18,722
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$167,185
Liabilities
$0
Net assets
$167,185
Revenue
$14,509
Expenses
$33,231
Net income
-$18,722
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.67$0.00$1.67$0.15$0.33$0.19
2023Detailed filing. Detailed filing data is available for this year.$1.86$0.00$1.86$0.11$0.22$0.11
2022Detailed filing. Detailed filing data is available for this year.$1.97$0.00$1.97$0.25$0.31$0.07
2021Detailed filing. Detailed filing data is available for this year.$2.04$0.00$2.04$0.96$1.04$0.09
2020Detailed filing. Detailed filing data is available for this year.$2.12$0.00$2.12$0.06$0.41$0.35
2019Detailed filing. Detailed filing data is available for this year.$2.47$0.00$2.47$0.19$0.17$0.02
2018Detailed filing. Detailed filing data is available for this year.$2.45$0.00$2.45$0.22$0.22$0.00
2017Detailed filing. Detailed filing data is available for this year.$2.45$0.00$2.45$0.14$0.19$0.05
2016Detailed filing. Detailed filing data is available for this year.$2.51$0.00$2.51$0.25$0.10$0.15
2015Detailed filing. Detailed filing data is available for this year.$2.35$0.00$2.35$0.24$0.10$0.34
2014Detailed filing. Detailed filing data is available for this year.$2.69$0.00$2.69$0.06$0.11$0.05
2013Detailed filing. Detailed filing data is available for this year.$2.74$0.00$2.74$0.50$0.10$0.40
2012Summary only. Only limited summary data is available for this year.$2.34$0.00$2.34$0.07$0.11$0.05
2011Summary only. Only limited summary data is available for this year.$2.39$0.00$2.39$0.02$0.12$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 24, 2025
Return Version
2024v5.2
Gross Receipts
$54,508
Mission and Program Overview

Mission

Maintenance, improvement, development, construction, repair, reconstruction, and preservation of grounds, lots, buildings, roads, lanes, bridges, access to the cemetery, equipment, records, statuary, and other real and personal property of the cemetery.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$185,907$167,185▼ $18,722
Investments Other Securities$124,373$129,374▲ $5,001
Cash and Non-Interest-Bearing Accounts$47,909$29,890▼ $18,019
Savings and Temporary Cash Investments$13,566$7,891▼ $5,675
Accounts Receivable$59$30▼ $29
Total Assets$185,907$167,185▼ $18,722
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$185,907$167,185▼ $18,722
Total Liabilities and Net Assets / Fund Balance$185,907$167,185▼ $18,722

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$45,000--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$179,218$83▲ $18,547$29,698$164,616
2023$185,802$51▲ $15,761$19,445$179,218
2022$201,973$391▲ $14,782$26,679$185,802
2021$212,509$81,625▲ $11,986$98,665$201,973
2020$246,591-▲ $7,166$40,477$212,509
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Linda HooverPresident
Ronald HooverVice President
Helen TitusDirector
Lee TitusDirector
-Institutional Trustee
Thelma DotsonSecretary / Treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$83
Program Service Revenue
$0
Investment Income
$1,925
Other Revenue
$12,501
All Other Contributions
$83
Change in Net Assets
$-18,722
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$33,231
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
Royalties-$2,761-$2,761
Other Expenses-$1,543-$1,543
Fees for Services Accounting-$675-$675
Occupancy-$573-$573
Insurance-$533-$533
Fees for Service Investment Mgmnt Fees-$97-$97
Total Functional Expenses$0$33,231$0$33,231
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
Yes
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 2

“Linda hoover & ronald hoover - family relationship lee titus & helen titus - family relationship”

Form 990, Page 6, Part VI, Line 11-description of Process for Review

“When received, form 990 is reviewed by all members of the governing body at the board meeting.”

Explanation for Form 990, Page 6, Part VI, Line 9

“Wesbanco bank, 1 bank plaza, wheeling, wv 26003”

Form 990, Page 6, Part VI, Line 19

“Upon request, the organization will make a copy of its governing documents and form 990 available to the public.”

Filing and Contact Details

Filer

Filer Name
Victory Cemetery Association Trust
EIN
55-6120177
Phone
3047584502
Address
5599 MIDDLE ISLAND ROAD, MIDDLEBOURNE, WV 26149

Signing Officer

Name
Linda Hoover
Title
President
Phone
3047584502
Signed
2025-07-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Linda Hoover
Formed
1993
Legal Domicile
Wv
Voting Board Members
5
Independent Board Members
5
Employees
0

Preparer

Firm
Wesbanco Bank
Address
1 BANK PLAZA, WHEELING, WV 26003
Preparer
Michelle L Dougherty
Phone
3042349400
Supplemental Narrative

Financial Statement Notes

Explanation for Schedule D, Part V, Line 4

“Maintenance, improvement, development, construction, repair, reconstruction, and preservation of grounds, lots, buildings, roads, lanes, bridges, access to the cemetery, equipment, records, statuary, and other real and personal property of the cemetery.”

Raw XML Appendix330 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/AllOtherContributionsAmt083
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IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
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IRS990/Form990PartVIISectionAGrp/PersonNm1RONALD HOOVER
IRS990/Form990PartVIISectionAGrp/PersonNm2THELMA DOTSON
IRS990/Form990PartVIISectionAGrp/PersonNm3LEE TITUS
IRS990/Form990PartVIISectionAGrp/PersonNm4HELEN TITUS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
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IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY / TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5INSTITUTIONAL TRUSTEE
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IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt01
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt040000
IRS990/GrossReceiptsAmt054508
IRS990/GrossSalesOfInventoryAmt05355
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
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IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt07166
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt040477
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt045000
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt139374
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt245000
IRS990ScheduleD/OtherSecuritiesGrp/Desc0FHLB 0.53% 02/04/2026-2021
IRS990ScheduleD/OtherSecuritiesGrp/Desc1FFCB 0.375% 06/10/2024
IRS990ScheduleD/OtherSecuritiesGrp/Desc2FFCB .5% 12/23/2025
IRS990ScheduleD/OtherSecuritiesGrp/Desc3FHLMC 5.1% 11/07/2029-2025
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd2C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd3C
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MAINTENANCE, IMPROVEMENT, DEVELOPMENT, CONSTRUCTION, REPAIR, RECONSTRUCTION, AND PRESERVATION OF GROUNDS, LOTS, BUILDINGS, ROADS, LANES, BRIDGES, ACCESS TO THE CEMETERY, EQUIPMENT, RECORDS, STATUARY, AND OTHER REAL AND PERSONAL PROPERTY OF THE CEMETERY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0EXPLANATION FOR SCHEDULE D, PART V, LINE 4
IRS990ScheduleD/TotalBookValueSecuritiesAmt0129374
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINDA HOOVER & RONALD HOOVER - FAMILY RELATIONSHIP LEE TITUS & HELEN TITUS - FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1WHEN RECEIVED, FORM 990 IS REVIEWED BY ALL MEMBERS OF THE GOVERNING BODY AT THE BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2WESBANCO BANK, 1 BANK PLAZA, WHEELING, WV 26003
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST, THE ORGANIZATION WILL MAKE A COPY OF ITS GOVERNING DOCUMENTS AND FORM 990 AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TotalContributionsAmt083
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033231
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt033231
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0185907
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0167185
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt029698
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt014426
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt014509
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0185907
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0167185
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt05599 MIDDLE ISLAND ROAD
IRS990/USAddress/CityNm0MIDDLEBOURNE
IRS990/USAddress/StateAbbreviationCd0WV
IRS990/USAddress/ZIPCd0261496844
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LINDA HOOVER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03047584502
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0VICTORY CEMETERY ASSOCIATION TRUST
ReturnHeader/Filer/BusinessNameControlTxt0VICT
ReturnHeader/Filer/EIN0556120177
ReturnHeader/Filer/PhoneNum03047584502
ReturnHeader/Filer/USAddress/AddressLine1Txt05599 MIDDLE ISLAND ROAD
ReturnHeader/Filer/USAddress/CityNm0MIDDLEBOURNE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WV
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0WESBANCO BANK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01 BANK PLAZA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WHEELING
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WV
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd026003
ReturnHeader/PreparerPersonGrp/PhoneNum03042349400
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHELLE L DOUGHERTY
ReturnHeader/ReturnTs02025-07-24T15:01:26-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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