Civic Intelligence

Comstock Cemetery Foundation Inc

EIN 88-0473891 • 501(c)3 • Virginia City, NV

Profile

our goal is to restore the gardens of the past by preserving the historic cemeteries located on the Comstock within the Virginia City National Landmark.

381 Cemetery Rd PO Box 1172Virginia City, NV 89440

www.comstockcf.com

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

501(c)3 • <$500k nonprofits • 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

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

$103,990

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

$103,990

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

$0

No earlier filing loaded for comparison.

Expenses

$0

No earlier filing loaded for comparison.

Net Income

$0

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Asset GrowthScore unavailable

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

$150K$100K$50K$0Assets 2011: $52,104Liabilities 2011: $0Net Assets 2011: $52,1042011Assets 2012: $34,423Liabilities 2012: $1,280Net Assets 2012: $33,1432012Assets 2013: $20,195Liabilities 2013: $383Net Assets 2013: $19,8122013Assets 2014: $54,518Liabilities 2014: $296Net Assets 2014: $54,2222014Assets 2025: $103,990Liabilities 2025: $0Net Assets 2025: $103,9902025

Highlighted filing

2025

Assets$103,990
Liabilities$0
Net Assets$103,990
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$100K$50K$0-$50KRevenue 2011: $86,559Expenses 2011: $67,862Net Income 2011: $18,6972011Revenue 2012: $49,650Expenses 2012: $64,238Net Income 2012: -$14,5882012Revenue 2013: $44,161Expenses 2013: $57,492Net Income 2013: -$13,3312013Revenue 2014: $66,444Expenses 2014: $31,356Net Income 2014: $35,0882014Revenue 2025: $0Expenses 2025: $0Net Income 2025: $02025

Highlighted filing

2025

Revenue$0
Expenses$0
Net Income$0
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$103,990
Liabilities
$0
Net assets
$103,990
Revenue
$0
Expenses
$0
Net income
$0
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$0.00$0.00$0.00
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.
2014Detailed filing. Detailed filing data is available for this year.$0.55$0.00$0.54$0.66$0.31$0.35
2013Detailed filing. Detailed filing data is available for this year.$0.20$0.00$0.20$0.44$0.57$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.01$0.33$0.50$0.64$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.52$0.00$0.52$0.87$0.68$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Feb 23, 2026
Return Version
2025v4.0
Gross Receipts
$0
Mission and Program Overview

Mission

The Foundation will raise funds to restore and preserve the cemeteries of the Comstock. Monies raised will be used for security,restoration projects and necessary future maintenance. Land ownership will not inhibit or interfere with the execution of an effective preservation plan and compliance with accepted restoration processes. Our Mission is to return the gardens, the dignity and warmth to the Comstock cemeteries and preserve the heritage and the cultural value these historic landscapes offer for generations to come.

our goal is to restore the gardens of the past by preserving the historic cemeteries located on the Comstock within the Virginia City National Landmark.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$103,990$103,990→ $0
Total Assets$103,990$103,990→ $0
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$103,990$103,990→ $0
Total Net Assets Fund Balance$103,990$103,990→ $0
Total Liabilities and Net Assets / Fund Balance$103,990$103,990→ $0
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Candice WheelerExecutive Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$0
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$0
Other Expenses$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990 governing body review Part VI line 11

“The return is given to Candice Wheeler to review, once it has passed her review the return is then given to the board for review”

Governing documents etc available to public Part VI line 19

“The public can contact Candace Wheeler or mail the request of information. The necessary contact information is listed on the Website”

Filing and Contact Details

Filer

Filer Name
Comstock Cemetery Foundation INC
EIN
88-0473891
In Care Of
% Candice Wheeler
Address
381 Cemetery Rd PO Box 1172, Virginia City, NV 89440

Signing Officer

Name
Candice Wheeler 3
Title
Executive Director
Signed
2026-02-23
Discuss with paid preparer
No

Organization Details

Formed
1999
Legal Domicile
Nv
Voting Board Members
6
Independent Board Members
0
Employees
0

Preparer

Firm
Rachal Allred CPA
Address
6015 Catalina Dr Unit 823, North Myrtle Beach, SC 29582
Preparer
Rachal Allred
Phone
7754042469
Supplemental Narrative

Additional Explanations

List of other expenses Part IX line 24E

“These expense are comprised of : Misc business expenses Research”

Raw XML Appendix223 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.

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IRS990/InfoInScheduleOPartIXInd0X
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IRS990/IRPDocumentCnt00
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IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
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IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0102370
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0158357
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt055987
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0CANDICE WHEELER 3
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ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-23
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ReturnHeader/Filer/BusinessNameControlTxt0COMS
ReturnHeader/Filer/EIN0880473891
ReturnHeader/Filer/InCareOfNm0% Candice Wheeler
ReturnHeader/Filer/USAddress/AddressLine1Txt0381 Cemetery Rd PO Box 1172
ReturnHeader/Filer/USAddress/CityNm0Virginia City
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NV
ReturnHeader/Filer/USAddress/ZIPCd089440
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0202837703
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06015 Catalina Dr Unit 823
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ReturnHeader/PreparerPersonGrp/PhoneNum07754042469
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RACHAL ALLRED
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-03-02T09:53:50-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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