Davids Cemetery Association FY2023 filing

Tax-deductible

Kettering, OHCemetery / fraternalMutual / membership EIN 31-0645641Revenue $2.4M in FY2023Latest return filed Oct 6, 2025

On file with the IRSdavidscemetery.com4600 Mad River Rd, 45429-2159 · Kettering, OHTax-exempt since Dec 1979

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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.
$145K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2023 · 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
$145K
to officers and key staff · 11% of spending
Looks good: pay to officers and key staff is 11% of spending; 15% or less.
Pt VII · Sec A
13 mo
of spending, in cash
Plus $13.1M in investments, Pt X · Ln 11–13
Looks good: 13.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$926K
5% of total assets
Looks good: liabilities are 5% 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
$2.4M
-6% vs prior year
Spent
$1.3M
Net assets
$18.4M
By yearFY2021–FY2025
Revenue
$2.4M
FY2023▼ -6%
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
$1.3M
FY2023▲ +7%
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
$18.4M
FY2023▲ +9%
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 FY2023 Form 990 (year ending June 2023) · 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

7 people listed on the 990; $145K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
$85,012Pt VII · Sec A
Treasurer
$19,350Pt VII · Sec A
President
$15,562Pt VII · Sec A
Past President
$12,100Pt VII · Sec A
$4,350Pt VII · Sec A
$4,350Pt VII · Sec A
$4,200Pt 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.

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Provided by the organization

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1 program · in their own filed words · FY2022
01

Provide services and to perpetually maintain cemetery grounds and buildings

Pt IX · col B

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$2.4M
Ln 12
Other incomeLn 4–11$1.0M
Investment incomeLn 3$873K
Fees for servicesLn 2g$535K
Money outPt IX
$1.3M
Ln 25
Owns and owesPt X
$18.4M
net assets · Ln 32
Cash and savingsLn 1–2$1.4M
Total assetsLn 16$19.4M
LiabilitiesLn 26$926K
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$535K
Investment incomeLn 3$873K
Other incomeLn 4–11$1.0M
Gains on assetsLn 7$527K
Total revenueLn 12$2.4M
Assets in detailPt X, end of year
CashLn 1$143K
SavingsLn 2$1.3M
Cash and savings togetherLn 1–2$1.4M
InvestmentsLn 11–13$13.1M
Land, buildings, equipmentLn 10c$2.3M
Other assetsLn 15$208K
Total assetsLn 16$19.4M
LiabilitiesLn 26$926K
Net assetsLn 32$18.4M
OperationsPt I, VI
EmployeesI 58
VolunteersI 60
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
EndowmentSch D · Pt V
LineFY23FY22FY21FY20FY19
End of yearLn 1g$2.6M$2.3M$2.6M$2.0M$2.0M
Given inLn 1b$6K$36K$42K$9K$5K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$950K$1.4M
InvestmentsLn 11–13$12.0M$13.1M
Land, buildings, equipmentLn 10c$2.3M$2.3M
Total assetsLn 16$17.8M$19.4M
LiabilitiesLn 26$859K$926K
Net assetsLn 32$17.0M$18.4M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$145K
Other salaries and wagesLn 7$339K
Pension plan contributionsLn 8$19K
Other employee benefitsLn 9$81K
Payroll taxesLn 10$37K
Investment management feesLn 11f$54K
Other fees for servicesLn 11g$22K
Advertising and promotionLn 12$55K
Office expensesLn 13$13K
OccupancyLn 16$36K
TravelLn 17$50
Depreciation, depletion and amortizationLn 22$70K
InsuranceLn 23$34K
Other expenses (24a–d)Ln 24$392K
All other expensesLn 24e$10K
Total functional expensesLn 25$1.3M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 LatestFiled with the IRS Oct 6, 2025 $2.8M$1.3M$1.5M$22.2M 990 PDF
FY2024Filed with the IRS Oct 7, 2024 $2.2M$1.3M$883K$20.3M 990 PDF
FY2023 ViewingFiled with the IRS Sep 11, 2023 $2.4M$1.3M$1.1M$18.4M 990 PDF
FY2022Filed with the IRS Sep 23, 2022 $2.6M$1.2M$1.3M$17.0M 990 PDF
FY2021Filed with the IRS Sep 1, 2021 $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 FY2023 990 (6 parts)
Part I · Summary $2,409,463 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $566,992$535,208
I-10 Investment incomePrior year $1,032,660$872,998
I-11 Other revenuePrior year $960,877$1,001,257
I-12 Total revenuePrior year $2,560,529$2,409,463
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 $600,474$620,165
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $624,365$687,669
I-18 Total expensesPrior year $1,224,839$1,307,834
I-19 Revenue less expensesPrior year $1,335,690$1,101,629
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 $2,409,463 across 5 lines filed
Lines not itemized here account for $977,581 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $535,208$535,208
VIII-3 Investment incomeRelated to mission $346,313$346,313
VIII-7 Net gain or loss on sales of assetsRelated to mission $526,685$526,685
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $23,676$23,676
VIII-12 Total revenueRelated to mission $2,409,463 · Unrelated business $0 · Excluded from tax $0$2,409,463
Part IX · Statement of functional expenses $1,307,834 across 15 lines filed
IX-5 Pay of current officers, directors and key staff$144,924
IX-7 Other salaries and wages$338,501
IX-8 Pension plan contributions$18,569
IX-9 Other employee benefits$80,949
IX-10 Payroll taxes$37,222
IX-11f Investment management fees$53,695
IX-11g Other fees for services$21,784
IX-12 Advertising and promotion$55,484
IX-13 Office expenses$13,316
IX-16 Occupancy$36,383
IX-17 Travel$50
IX-22 Depreciation, depletion and amortization$69,848
IX-23 Insurance$34,407
IX-24 Other expenses (24a–d)$392,421
IX-24e All other expenses$10,281
IX-25 Total functional expenses$1,307,834
Part X · Balance sheet $19,367,290 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $124,690$142,918
X-2 Savings and temporary cash investmentsStart of year $825,040$1,282,315
X-4 Accounts receivableStart of year $82,898$158,220
X-8 Inventories for sale or useStart of year $2,192,879$2,137,113
X-9 Prepaid expenses and deferred chargesStart of year $30,211$34,147
X-10c Land, buildings and equipment, netStart of year $2,286,833$2,298,420
X-12 Other securitiesStart of year $12,011,889$13,105,905
X-15 Other assetsStart of year $287,765$208,252
X-16 Total assetsStart of year $17,842,205$19,367,290
X-17 Accounts payable and accrued expensesStart of year $77,194$160,428
X-19 Deferred revenueStart of year $7,715$16,159
X-25 Other liabilitiesStart of year $773,741$749,484
X-26 Total liabilitiesStart of year $858,650$926,071
X-27 Net assets without donor restrictionsStart of year $14,690,787$15,873,549
X-28 Net assets with donor restrictionsStart of year $2,292,768$2,567,670
X-32 Total net assets or fund balancesStart of year $16,983,555$18,441,219
X-33 Total liabilities and net assetsStart of year $17,842,205$19,367,290
Part XI · Reconciliation of net assets $18,441,219 net assets at year end
XI-1 Total revenue$2,409,463
XI-2 Total expenses$1,307,834
XI-3 Revenue less expenses$1,101,629
XI-4 Net assets at start of year$16,983,555
XI-5 Net unrealized gains (losses) on investments$356,035
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$18,441,219

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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