Willow View Cemetery Association

Tax-deductible

Dayton, OHCemetery / fraternalEIN 31-0506646Revenue $347K in FY2025

On file with the IRSwillowviewcemetery.org2500 Neff Rd, 45414-5002 · Dayton, OHTax-exempt since Jan 1979

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Burial service and maintenance of grave sites.

Tax-exempt charity; gifts are tax-deductible.
$64K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

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FY2025 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $10K a year · 3% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$64K
to officers and key staff · 16% of spending
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$7K
0.4% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
5
of 6 voting members
Looks good: 5 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$347K
+27% vs prior year
Spent
$405K
Net assets
$1.7M
By yearFY2020–FY2025
Revenue
$347K
FY2025▲ +27%
Tap a bar for its year
Revenue by fiscal year
FY2020$299K
FY2021$273K
FY2022$234K
FY2023$302K
FY2024$273K
FY2025$347K
Expenses
$405K
FY2025▲ +18%
Tap a bar for its year
Expenses by fiscal year
FY2020$233K
FY2021$261K
FY2022$262K
FY2023$285K
FY2024$343K
FY2025$405K
Net assets
$1.7M
FY2025+0.1%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.5M
FY2021$1.7M
FY2022$1.6M
FY2023$1.7M
FY2024$1.7M
FY2025$1.7M

From the FY2025 Form 990 · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jan 1979.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

7 people listed on the 990; $64K paid to officers and key staff.

Part VII, Section A · reportable compensation
$56,000Pt VII · Sec A
$1,600Pt VII · Sec A
$1,400Pt VII · Sec A
Trustee
$1,400Pt VII · Sec A
$1,400Pt VII · Sec A
$1,400Pt VII · Sec A
$1,050Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Kathy Flayler——$58,714$55,603$58,034$57,510
Wendi Dahlinghaus$56,000$54,666————
Thomas Erickson$1,600$1,600$1,600$1,500$1,200$900
Wayne Booher$1,050$1,400$1,400$1,550$1,250$1,000
Steve Adams$1,400$1,400$1,400———
Mark Allen$1,400$1,400$1,400$1,300$1,000—
Charles Reid$1,400—————
Kimberly Booher Smith$1,400$1,400————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Provides burial services and maintains grave sites.

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Provided by the organization

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1 program · in their own filed words · FY2025
01

Provided burial service and maintenance of grave sites.

Pt IX · col B

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$347K
Ln 12
Other incomeLn 4–11$215K
Investment incomeLn 3$132K
Money outPt IX
$405K
Ln 25
Owns and owesPt X
$1.7M
net assets · Ln 32
Cash and savingsLn 1–2$11K
Total assetsLn 16$1.7M
LiabilitiesLn 26$7K
PeoplePt VI, VII
7
listed · VII A
PaidVII A7
Voting boardVI 1a6
IndependentVI 1b5
2In more detail
Revenue in detailPt VIII
Investment incomeLn 3$132K
Other incomeLn 4–11$215K
Gains on assetsLn 7$61K
Total revenueLn 12$347K
Assets in detailPt X, end of year
CashLn 1$11K
Cash and savings togetherLn 1–2$11K
InvestmentsLn 11–13$1.5M
Land, buildings, equipmentLn 10c$243K
Total assetsLn 16$1.7M
LiabilitiesLn 26$7K
Net assetsLn 32$1.7M
OperationsPt I, VI
EmployeesI 513
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$26K$11K
InvestmentsLn 11–13$1.5M$1.5M
Land, buildings, equipmentLn 10c$209K$243K
Total assetsLn 16$1.7M$1.7M
LiabilitiesLn 26$3K$7K
Net assetsLn 32$1.7M$1.7M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$56K
Other salaries and wagesLn 7$187K
Payroll taxesLn 10$20K
Other fees for servicesLn 11g$5K
Advertising and promotionLn 12$12K
Office expensesLn 13$11K
OccupancyLn 16$23K
Conferences, conventions and meetingsLn 19$540
InterestLn 20$153
Depreciation, depletion and amortizationLn 22$23K
InsuranceLn 23$16K
Other expenses (24a–d)Ln 24$50K
All other expensesLn 24e$2K
Total functional expensesLn 25$405K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $347K$405K−$59K$1.7M 990 PDF
FY2024 $273K$343K−$69K$1.7M 990 PDF
FY2023 $302K$285K$17K$1.7M 990 PDF
FY2022 $234K$262K−$28K$1.6M 990 PDF
FY2021 $273K$261K$13K$1.7M 990 PDF
FY2020 $299K$233K$66K$1.5M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $346,539 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenue$0
I-10 Investment incomePrior year $80,986$131,649
I-11 Other revenuePrior year $192,096$214,890
I-12 Total revenuePrior year $273,082$346,539
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $199,009$263,044
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $143,498$142,127
I-18 Total expensesPrior year $342,507$405,171
I-19 Revenue less expensesPrior year −$69,425−$58,632
Part VI · Governance 5 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members5
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $346,539 across 4 lines filed
Lines not itemized here account for $198,377 of total revenue; see the IRS return.
VIII-3 Investment incomeRelated to mission $71,140$71,140
VIII-7 Net gain or loss on sales of assetsRelated to mission $60,509$60,509
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $16,513$16,513
VIII-12 Total revenueRelated to mission $346,539$346,539
Part IX · Statement of functional expenses $405,171 across 13 lines filed
IX-5 Pay of current officers, directors and key staff$56,000
IX-7 Other salaries and wages$186,639
IX-10 Payroll taxes$20,405
IX-11g Other fees for services$5,190
IX-12 Advertising and promotion$11,756
IX-13 Office expenses$10,693
IX-16 Occupancy$22,711
IX-19 Conferences, conventions and meetings$540
IX-20 Interest$153
IX-22 Depreciation, depletion and amortization$23,265
IX-23 Insurance$16,266
IX-24 Other expenses (24a–d)$49,797
IX-24e All other expenses$1,756
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$405,171
Part X · Balance sheet $1,743,098 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $25,714$11,477
X-4 Accounts receivableStart of year $16,394$24,088
X-10c Land, buildings and equipment, netStart of year $209,263$243,193
X-11 Publicly traded securitiesStart of year $1,485,975$1,464,340
X-16 Total assetsStart of year $1,737,346$1,743,098
X-17 Accounts payable and accrued expensesStart of year $3,383$7,232
X-26 Total liabilitiesStart of year $3,383$7,232
X-27 Net assets without donor restrictionsStart of year $1,733,963$1,735,866
X-32 Total net assets or fund balancesStart of year $1,733,963$1,735,866
X-33 Total liabilities and net assetsStart of year $1,737,346$1,743,098
Part XI · Reconciliation of net assets $1,735,866 net assets at year end
XI-1 Total revenue$346,539
XI-2 Total expenses$405,171
XI-3 Revenue less expenses−$58,632
XI-4 Net assets at start of year$1,733,963
XI-5 Net unrealized gains (losses) on investments$60,549
XI-9 Other changes in net assets−$14
XI-10 Net assets at end of year$1,735,866

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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