Davids Cemetery Association FY2021 filing

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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.
100¢ of each $1 spent went to programs.
$146K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · 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
Spent on programs
100%
of spending
Looks good: 100% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$146K
to officers and key staff · 13% of spending
Looks good: pay to officers and key staff is 13% of spending; 15% or less.
Pt VII · Sec A
15 mo
of spending, in cash
Plus $12.5M in investments, Pt X · Ln 11–13
Looks good: 15.0 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$746K
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
$2.1M
Spent
$1.1M
To programs
100%
Net assets
$18.2M
By yearFY2021–FY2025
Revenue
$2.1M
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$2.1M
FY2022$2.6M
FY2023$2.4M
FY2024$2.2M
FY2025$2.8M
Expenses
$1.1M
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$1.1M
FY2022$1.2M
FY2023$1.3M
FY2024$1.3M
FY2025$1.3M
Net assets
$18.2M
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$18.2M
FY2022$17.0M
FY2023$18.4M
FY2024$20.3M
FY2025$22.2M

From the FY2021 Form 990 (year ending June 2021) · 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

Where the money goes

100 cents of each dollar spent went to programs.

Program services 100% · $1.1M

Form 990 Part IX, line 25. Every line is in By the numbers.

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Who runs it and what they're paid

7 people listed on the 990; $146K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2020); the FY2021 filing did not itemize Part VII
$81,062Pt VII · Sec A
President
$24,200Pt VII · Sec A
Treasurer
$19,050Pt VII · Sec A
Vice President
$9,200Pt VII · Sec A
$4,200Pt VII · Sec A
$4,050Pt VII · Sec A
$4,050Pt 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.

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Provided by the organization

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1 program · $1.1M · in their own filed words · FY2020
01

Provide services and to perpetually maintain cemetery grounds and buildings

$1.1Mprogram expense

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$2.1M
Ln 12
Other incomeLn 4–11$907K
Investment incomeLn 3$694K
Fees for servicesLn 2g$477K
Money outPt IX
$1.1M
Ln 25
Programscol B$1.1M
Owns and owesPt X
$18.2M
net assets · Ln 32
Cash and savingsLn 1–2$1.4M
Total assetsLn 16$18.9M
LiabilitiesLn 26$746K
PeoplePt VI, VII
7
listed · VII A
PaidVII A7
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$477K
Investment incomeLn 3$694K
Other incomeLn 4–11$907K
Gains on assetsLn 7$465K
Total revenueLn 12$2.1M
Assets in detailPt X, end of year
CashLn 1$102K
SavingsLn 2$1.3M
Cash and savings togetherLn 1–2$1.4M
InvestmentsLn 11–13$12.5M
Land, buildings, equipmentLn 10c$2.4M
Other assetsLn 15$278K
Total assetsLn 16$18.9M
LiabilitiesLn 26$746K
Net assetsLn 32$18.2M
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 FY21End FY21
Cash and savingsLn 1–2$835K$1.4M
InvestmentsLn 11–13$9.7M$12.5M
Land, buildings, equipmentLn 10c$2.4M$2.4M
Total assetsLn 16$15.6M$18.9M
LiabilitiesLn 26$704K$746K
Net assetsLn 32$14.9M$18.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$146K
Other salaries and wagesLn 7$303K
Pension plan contributionsLn 8$14K
Other employee benefitsLn 9$75K
Payroll taxesLn 10$17K
Investment management feesLn 11f$46K
Other fees for servicesLn 11g$28K
Advertising and promotionLn 12$45K
Office expensesLn 13$11K
OccupancyLn 16$35K
Depreciation, depletion and amortizationLn 22$75K
InsuranceLn 23$28K
Other expenses (24a–d)Ln 24$302K
All other expensesLn 24e$6K
Total functional expensesLn 25$1.1M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $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 Viewing $2.1M$1.1M$948K$18.2M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $2,078,252 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $363,309$477,429
I-10 Investment incomePrior year $613,008$693,541
I-11 Other revenuePrior year $735,607$907,282
I-12 Total revenuePrior year $1,711,924$2,078,252
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $531,511$555,042
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $480,083$575,256
I-18 Total expensesPrior year $1,011,594$1,130,298
I-19 Revenue less expensesPrior year $700,330$947,954
Part VI · Governance 7 of 7 board members independent, 1 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $2,078,252 across 5 lines filed
Lines not itemized here account for $897,620 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $477,429$477,429
VIII-3 Investment incomeRelated to mission $228,936$228,936
VIII-7 Net gain or loss on sales of assetsRelated to mission $464,605$464,605
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $9,662$9,662
VIII-12 Total revenueRelated to mission $2,078,252 · Unrelated business $0 · Excluded from tax $0$2,078,252
Part IX · Statement of functional expenses $1,130,298 across 14 lines filed
IX-5 Pay of current officers, directors and key staff$145,812
IX-7 Other salaries and wages$302,656
IX-8 Pension plan contributions$14,463
IX-9 Other employee benefits$75,047
IX-10 Payroll taxes$17,064
IX-11f Investment management fees$45,593
IX-11g Other fees for services$27,579
IX-12 Advertising and promotion$45,287
IX-13 Office expenses$11,186
IX-16 Occupancy$34,902
IX-22 Depreciation, depletion and amortization$75,026
IX-23 Insurance$27,743
IX-24 Other expenses (24a–d)$301,859
IX-24e All other expenses$6,081
IX-25 Total functional expenses$1,130,298
Part X · Balance sheet $18,929,878 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $158,347$102,338
X-2 Savings and temporary cash investmentsStart of year $676,228$1,307,159
X-4 Accounts receivableStart of year $36,295$69,828
X-8 Inventories for sale or useStart of year $2,372,833$2,283,381
X-9 Prepaid expenses and deferred chargesStart of year $28,085$31,407
X-10c Land, buildings and equipment, netStart of year $2,426,329$2,355,743
X-12 Other securitiesStart of year $9,663,046$12,502,171
X-15 Other assetsStart of year $268,189$277,851
X-16 Total assetsStart of year $15,629,352$18,929,878
X-17 Accounts payable and accrued expensesStart of year $68,842$90,595
X-19 Deferred revenueStart of year $22,823$6,930
X-24 Unsecured notes and loans payableStart of year $65,845$0
X-25 Other liabilitiesStart of year $546,004$648,351
X-26 Total liabilitiesStart of year $703,514$745,876
X-27 Net assets without donor restrictionsStart of year $12,941,668$15,631,338
X-28 Net assets with donor restrictionsStart of year $1,984,170$2,552,664
X-32 Total net assets or fund balancesStart of year $14,925,838$18,184,002
X-33 Total liabilities and net assetsStart of year $15,629,352$18,929,878
Part XI · Reconciliation of net assets $18,184,002 net assets at year end
XI-1 Total revenue$2,078,252
XI-2 Total expenses$1,130,298
XI-3 Revenue less expenses$947,954
XI-4 Net assets at start of year$14,925,838
XI-5 Net unrealized gains (losses) on investments$2,310,210
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$18,184,002

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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