Davids Cemetery Association

Tax-deductible

Kettering, OHCemetery / fraternalEIN 31-0645641

The organizations mission is to perpetually maintain a dignified and beautiful repository for the loved ones of all faiths

Tax-exempt charity; gifts are tax-deductible.
$153K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

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
5 of 5
filings with a surplus
Average surplus $1.2M a year · 48% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$153K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
13 mo
of spending, in cash
Looks good: 13.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$916K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$2.8M
+31% vs prior year
Spent
$1.3M
Net assets
$22.2M
By yearFY2021–FY2025
Revenue
$2.8M
FY2025▲ +31%
Revenue by fiscal year
FY2021$2.1M
FY2022$2.6M
FY2023$2.4M
FY2024$2.2M
FY2025$2.8M
Expenses
$1.3M
FY2025▲ +4%
Expenses by fiscal year
FY2021$1.1M
FY2022$1.2M
FY2023$1.3M
FY2024$1.3M
FY2025$1.3M
Net assets
$22.2M
FY2025▲ +9%
Net assets by fiscal year
FY2021$18.2M
FY2022$17.0M
FY2023$18.4M
FY2024$20.3M
FY2025$22.2M

From the FY2025 Form 990 (year ending June 2025) · figures checked against the IRS filing · see the original

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Is it real?

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

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

Who runs it and what they're paid

8 people listed on the 990; $153K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$88,627Pt VII · Sec A
President
$24,350Pt VII · Sec A
Treasurer
$19,350Pt VII · Sec A
$9,350Pt VII · Sec A
Trustee
$4,350Pt VII · Sec A
$4,200Pt VII · Sec A
$1,350Pt VII · Sec A
$1,200Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021
Stephen Hopkins$88,627$88,080$85,012$80,149$81,062
Kevin McCoy$24,350$24,200$15,562$9,500$9,200
Kay Wick——$12,100$24,050$24,200
Brian Minchew$19,350$19,200$19,350$19,350$19,050
Kathleen Druffner$9,350$9,050$4,350$4,500$4,050
Frank Sensel$4,200$4,200$4,200$4,350$4,050
Richard Bowden$1,350$4,200$4,350$4,350$4,200
Lissa Cupp$4,350$4,200———

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

Maintains a beautiful, dignified resting place for loved ones of all faiths.

Provided by the organization

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1 program service, described in the organization's own filed words · FY2024.
01

Provide services and to perpetually maintain cemetery grounds and buildings

Pt IX · col B

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By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$2.8M
Ln 12
Investment incomeLn 3$1.3M
Other incomeLn 4–11$954K
Fees for servicesLn 2g$557K
Money outPt IX
$1.3M
Ln 25
Owns and owesPt X
$22.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.5M
Total assetsLn 16$23.2M
LiabilitiesLn 26$916K
PeoplePt VI, VII
8
listed · VII A
PaidVII A8
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$557K
Investment incomeLn 3$1.3M
Other incomeLn 4–11$954K
Gains on assetsLn 7$846K
Total revenueLn 12$2.8M
Assets in detailPt X, end of year
CashLn 1$117K
SavingsLn 2$1.3M
Cash and savings togetherLn 1–2$1.5M
InvestmentsLn 11–13$17.0M
Land, buildings, equipmentLn 10c$2.3M
Other assetsLn 15$225K
Total assetsLn 16$23.2M
LiabilitiesLn 26$916K
Net assetsLn 32$22.2M
OperationsPt I, VI
EmployeesI 58
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$1.7M$1.5M
InvestmentsLn 11–13$14.8M$17.0M
Land, buildings, equipmentLn 10c$2.2M$2.3M
Total assetsLn 16$21.2M$23.2M
LiabilitiesLn 26$891K$916K
Net assetsLn 32$20.3M$22.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$153K
Other salaries and wagesLn 7$379K
Pension plan contributionsLn 8$21K
Other employee benefitsLn 9$85K
Payroll taxesLn 10$39K
Investment management feesLn 11f$71K
Other fees for servicesLn 11g$28K
Advertising and promotionLn 12$63K
Office expensesLn 13$13K
OccupancyLn 16$44K
TravelLn 17$1K
Depreciation, depletion and amortizationLn 22$62K
InsuranceLn 23$42K
Other expenses (24a–d)Ln 24$323K
Total functional expensesLn 25$1.3M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $2.8M$1.3M$1.5M$22.2M 990 PDF
FY2024 $2.2M$1.3M$883K$20.3M 990 PDF
FY2023 $2.4M$1.3M$1.1M$18.4M 990 PDF
FY2022 $2.6M$1.2M$1.3M$17.0M 990 PDF
FY2021 $2.1M$1.1M$948K$18.2M 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 (4 parts)
Part VIII · Statement of revenue $2,817,113 across 5 lines filed
Lines not itemized here account for $945,887 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $557,386$557,386
VIII-3 Investment incomeRelated to mission $459,438$459,438
VIII-7 Net gain or loss on sales of assetsRelated to mission $845,948$845,948
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $8,454$8,454
VIII-12 Total revenueRelated to mission $2,817,113 · Unrelated business $0 · Excluded from tax $0$2,817,113
Part IX · Statement of functional expenses $1,324,761 across 14 lines filed
IX-5 Pay of current officers, directors and key staff$152,777
IX-7 Other salaries and wages$378,868
IX-8 Pension plan contributions$21,254
IX-9 Other employee benefits$85,376
IX-10 Payroll taxes$39,474
IX-11f Investment management fees$71,121
IX-11g Other fees for services$27,948
IX-12 Advertising and promotion$63,178
IX-13 Office expenses$12,896
IX-16 Occupancy$43,508
IX-17 Travel$1,233
IX-22 Depreciation, depletion and amortization$62,057
IX-23 Insurance$42,418
IX-24 Other expenses (24a–d)$322,653
IX-25 Total functional expenses$1,324,761
Part X · Balance sheet $23,151,389 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $171,915$116,878
X-2 Savings and temporary cash investmentsStart of year $1,481,230$1,348,932
X-4 Accounts receivableStart of year $158,478$137,116
X-8 Inventories for sale or useStart of year $2,074,592$2,001,719
X-9 Prepaid expenses and deferred chargesStart of year $94,819$41,125
X-10c Land, buildings and equipment, netStart of year $2,226,358$2,282,743
X-12 Other securitiesStart of year $14,785,669$16,998,262
X-15 Other assetsStart of year $216,160$224,614
X-16 Total assetsStart of year $21,209,221$23,151,389
X-17 Accounts payable and accrued expensesStart of year $43,124$74,201
X-19 Deferred revenueStart of year $36,793$34,290
X-25 Other liabilitiesStart of year $811,126$807,372
X-26 Total liabilitiesStart of year $891,043$915,863
X-27 Net assets without donor restrictionsStart of year $17,317,917$18,751,458
X-28 Net assets with donor restrictionsStart of year $3,000,261$3,484,068
X-32 Total net assets or fund balancesStart of year $20,318,178$22,235,526
X-33 Total liabilities and net assetsStart of year $21,209,221$23,151,389
Part XI · Reconciliation of net assets $22,235,526 net assets at year end
XI-1 Total revenue$2,817,113
XI-2 Total expenses$1,324,761
XI-3 Revenue less expenses$1,492,352
XI-4 Net assets at start of year$20,318,178
XI-5 Net unrealized gains (losses) on investments$424,996
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$22,235,526

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

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