Civic Intelligence

Kirkersville Cemetery Assoc Endowment Tr

EIN 80-6022790 • 501(c)13 • Newark, OH

Profile

Administering funds for the perpetual care of the kirkersville cemeter

PO Box 3500Newark, OH 43058-3500

n/A

Siviq Scores

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

Liabilities / Assets

71st percentile

0.00x

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

501(c)13 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.00x

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

501(c)13 • $500k-$1M nonprofits • Source year 2024

Net Margin

85th percentile

63%

Higher net margin than 85% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

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

501(c)13 • $500k-$1M nonprofits • Source year 2024

Asset Growth

81st percentile

9.5%

Faster asset growth than 81% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

76th percentile

40%

Faster revenue growth than 76% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$535,182

Up $46,453 (+9.5%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$535,182

Up $46,453 (+9.5%) from 2023

Operations
Liabilities / Revenue71st percentileNet Margin85th percentile

Revenue

Up

$73,653

Up $20,946 (+40%) from 2023

Expenses

Up

$27,209

Up $6,191 (+29%) from 2023

Net Income

Up

$46,444

Up $14,755 (+47%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth81st percentile

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

$600K$400K$200K$0Assets 2014: $346,316Liabilities 2014: $0Net Assets 2014: $346,3162014Assets 2015: $353,003Liabilities 2015: $0Net Assets 2015: $353,0032015Assets 2016: $360,365Liabilities 2016: $0Net Assets 2016: $360,3652016Assets 2017: $367,172Liabilities 2017: $0Net Assets 2017: $367,1722017Assets 2018: $392,739Liabilities 2018: $0Net Assets 2018: $392,7392018Assets 2020: $419,175Liabilities 2020: $0Net Assets 2020: $419,1752020Assets 2021: $460,027Liabilities 2021: $0Net Assets 2021: $460,0272021Assets 2022: $457,095Liabilities 2022: $0Net Assets 2022: $457,0952022Assets 2023: $488,729Liabilities 2023: $0Net Assets 2023: $488,7292023Assets 2024: $535,182Liabilities 2024: $0Net Assets 2024: $535,1822024

Highlighted filing

2024

Assets$535,182
Liabilities$0
Net Assets$535,182
Open 2024 Filing

Operations Trend

Revenue Growth76th percentile

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

$80K$60K$40K$20K$0-$20KRevenue 2014: $8,907Expenses 2014: $8,307Net Income 2014: $6002014Revenue 2015: $15,362Expenses 2015: $8,608Net Income 2015: $6,7542015Revenue 2016: $17,500Expenses 2016: $10,052Net Income 2016: $7,4482016Revenue 2017: $16,643Expenses 2017: $9,777Net Income 2017: $6,8662017Revenue 2018: $37,615Expenses 2018: $11,873Net Income 2018: $25,7422018Revenue 2020: $23,360Expenses 2020: $13,224Net Income 2020: $10,1362020Revenue 2021: $53,542Expenses 2021: $12,705Net Income 2021: $40,8372021Revenue 2022: $10,468Expenses 2022: $13,444Net Income 2022: -$2,9762022Revenue 2023: $52,707Expenses 2023: $21,018Net Income 2023: $31,6892023Revenue 2024: $73,653Expenses 2024: $27,209Net Income 2024: $46,4442024

Highlighted filing

2024

Revenue$73,653
Expenses$27,209
Net Income$46,444
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$535,182
Liabilities
$0
Net assets
$535,182
Revenue
$73,653
Expenses
$27,209
Net income
$46,444
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.35$0.00$5.35$0.74$0.27$0.46
2023Detailed filing. Detailed filing data is available for this year.$4.89$0.00$4.89$0.53$0.21$0.32
2022Detailed filing. Detailed filing data is available for this year.$4.57$0.00$4.57$0.10$0.13$0.03
2021Detailed filing. Detailed filing data is available for this year.$4.60$0.00$4.60$0.54$0.13$0.41
2020Detailed filing. Detailed filing data is available for this year.$4.19$0.00$4.19$0.23$0.13$0.10
2018Detailed filing. Detailed filing data is available for this year.$3.93$0.00$3.93$0.38$0.12$0.26
2017Detailed filing. Detailed filing data is available for this year.$3.67$0.00$3.67$0.17$0.10$0.07
2016Detailed filing. Detailed filing data is available for this year.$3.60$0.00$3.60$0.18$0.10$0.07
2015Detailed filing. Detailed filing data is available for this year.$3.53$0.00$3.53$0.15$0.09$0.07
2014Detailed filing. Detailed filing data is available for this year.$3.46$0.00$3.46$0.09$0.08$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 25, 2025
Return Version
2024v5.1
Gross Receipts
$278,426
Mission and Program Overview

Mission

Administering funds for the perpetual care of the kirkersville cemeter

Administering funds for the perpetual care of the kirkersville cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$488,729$535,182▲ $46,453
Investments in Publicly Traded Securities$481,461$528,666▲ $47,205
Savings and Temporary Cash Investments$7,268$6,516▼ $752
Total Assets$488,729$535,182▲ $46,453
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$488,729$535,182▲ $46,453
Total Liabilities and Net Assets / Fund Balance$488,729$535,182▲ $46,453
Compensation and Service Providers
Top Officer Pay69th percentile

Board Members and Trustees

NameTitle
Park National BankTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$73,653
Other Revenue
$0
Change in Net Assets
$46,444
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$19,937
Salaries, Compensation, and Employee Benefits$5,018
Other Expenses$2,254
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$19,937--$19,937
Current Officers, Directors, Trustees, and Key Employees$5,018--$5,018
All Other Expenses$1,414--$1,414
Fees for Services Accounting$840--$840
Total Functional Expenses$27,209$0$0$27,209
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 11-description of Process for Review

“A copy of the return is available online for trustee to view”

Form 990, Page 6, Part VI, Line 18

“Park National Bank P O Box 3500, Newark, OH 43058”

Form 990, Page 6, Part VI, Line 19

“Park National Bank P O Box 3500, Newark, OH 43058”

Filing and Contact Details

Filer

Filer Name
Kirkersville Cemetery Assoc Endowment Tr
EIN
80-6022790
Phone
7403493702
Address
PO BOX 3500, NEWARK, OH 43058-3500

Signing Officer

Name
Dawn Dice
Title
Trust Officer
Phone
7403493702
Signed
2025-04-25
Discuss with paid preparer
Yes

Organization Details

Formed
2003
Legal Domicile
Oh
Voting Board Members
0
Independent Board Members
0
Employees
0

Preparer

Firm
Ernst & Young US Llp
Address
800 YARD STREET SUITE 200, GRANDVIEW HEIGHTS, OH 43212
Preparer
Doak a Pfaff
Phone
6142327288
Supplemental Narrative

Additional Explanations

Explanation for Form 990, Part XI, Line 9

“Net pre year/post year transactions $ 34.22. 2024 Return of Capital Adjustments (24.64)”

Raw XML Appendix229 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/AllOtherExpensesGrp/TotalAmt01414
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0PARK NATIONAL BANK
IRS990/BooksInCareOfDetail/PhoneNum07403493702
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IRS990/BooksInCareOfDetail/USAddress/CityNm0NEWARK
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd043058
IRS990/BusinessRlnWith35CtrlEntInd0false
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IRS990/CompensationFromOtherSrcsInd0false
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IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt019937
IRS990/CYInvestmentIncomeAmt073653
IRS990/CYOtherExpensesAmt02254
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt046444
IRS990/CYSalariesCompEmpBnftPaidAmt05018
IRS990/CYTotalExpensesAmt027209
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
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IRS990/DescribedInSection501c3Ind0false
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IRS990/DonorRstrOrQuasiEndowmentsInd0false
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IRS990/EmployeeCnt00
IRS990/ExcsTaxSect4951Or4952Or4953Ind0false
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IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt0840
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02003
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
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IRS990/GainOrLossGrp/SecuritiesAmt048374
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt00
IRS990/GrantAmt019937
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt019937
IRS990/GrantsToDomesticOrgsGrp/TotalAmt019937
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0253147
IRS990/GrossReceiptsAmt0278426
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt025279
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt025279
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0481461
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0528666
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0204773
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0ADMINISTERING FUNDS FOR THE PERPETUAL CARE OF THE KIRKERSVILLE CEMETERY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0488729
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt048374
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt09
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt08595
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt015368
IRS990/PYInvestmentIncomeAmt044112
IRS990/PYOtherExpensesAmt01247
IRS990/PYRevenuesLessExpensesAmt031689
IRS990/PYSalariesCompEmpBnftPaidAmt04403
IRS990/PYTotalExpensesAmt021018
IRS990/PYTotalRevenueAmt052707
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt046444
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0488729
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt07268
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IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A copy of the return is available online for trustee to view
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Park National Bank P O Box 3500, Newark, OH 43058
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Park National Bank P O Box 3500, Newark, OH 43058
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Net pre year/post year transactions $ 34.22. 2024 Return of Capital Adjustments (24.64)
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3EXPLANATION FOR FORM 990, PART XI, LINE 9
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IRS990/UponRequestInd0X
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IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Trust Officer
ReturnHeader/BusinessOfficerGrp/PhoneNum07403493702
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-25
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ReturnHeader/Filer/EIN0806022790
ReturnHeader/Filer/PhoneNum07403493702
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ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DOAK A PFAFF
ReturnHeader/ReturnTs02025-04-29T09:01:25-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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