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Prall Cemetery INC

Tax-deductible

Wheeling, WVCemetery / fraternalMutual/MembershipEIN 35-2485143

Cemetery operations

Tax-exempt charity; gifts are tax-deductible.
93¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2024 · 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
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 2
filings with a surplus
Average surplus $76K a year · 90% of revenue · last 2 filings
Looks good: a surplus in 2 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
681 mo
of spending, in cash
Looks good: 680.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
3
of 3 voting members
Looks good: 3 of 3 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$94K
+23% vs prior year
Spent
$6K
To programs
93%
Net assets
$627K
By yearFY2021–FY2024
Revenue
$94K
FY2024▲ +23%
Revenue by fiscal year
FY2021$103K
FY2022$103K
FY2023$76K
FY2024$94K
Expenses
$6K
FY2024▼ -50%
Expenses by fiscal year
FY2021Not on file
FY2022Not on file
FY2023$11K
FY2024$6K
Net assets
$627K
FY2024▲ +18%
Net assets by fiscal year
FY2021$420K
FY2022$459K
FY2023$533K
FY2024$627K

From the FY2024 Form 990 · see the original

Form 990 (PDF) Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Oct 2014.

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

Where the money goes

93 cents of each dollar spent went to programs.

Program services 93% · $5K Management & general 7% · $425

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation
Justin Miller
Secretary
$0Pt VII · Sec A
Mike Rice
President
$0Pt VII · Sec A
Nancy Weeks
Treasurer
$0Pt VII · Sec A
See Prall Cemetery INC executive salaries →

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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

Prall Cemetery INC is a cemetery or fraternal organization based in Wheeling, WV.

Provided by the organization

This section is blank until Prall Cemetery INC claims this page.

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

To maintain and operate a cemetery for the general public.

Pt IX · col B

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By the numbers

The FY2024 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$94K
Ln 12
Other incomeLn 4–11$66K
Investment incomeLn 3$25K
Fees for servicesLn 2g$2K
Money outPt IX
$6K
Ln 25
Programscol B$5K
Managementcol C$425
Owns and owesPt X
$627K
net assets · Ln 32
Cash and savingsLn 1–2$322K
Total assetsLn 16$627K
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b3
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$2K
Investment incomeLn 3$25K
Other incomeLn 4–11$66K
Gains on assetsLn 7$20K
Total revenueLn 12$94K
Assets in detailPt X, end of year
CashLn 1$322K
Cash and savings togetherLn 1–2$322K
InvestmentsLn 11–13$298K
Land, buildings, equipmentLn 10c$7K
Total assetsLn 16$627K
LiabilitiesLn 26$0
Net assetsLn 32$627K
OperationsPt I, VI
EmployeesI 50
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 FY24End FY24
Cash and savingsLn 1–2$257K$322K
InvestmentsLn 11–13$268K$298K
Land, buildings, equipmentLn 10c$8K$7K
Total assetsLn 16$533K$627K
LiabilitiesLn 26$0$0
Net assetsLn 32$533K$627K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Investment management feesLn 11f$300$300
Other fees for servicesLn 11g$600$600
Depreciation, depletion and amortizationLn 22$1K$1K
InsuranceLn 23$503$503
Other expenses (24a–d)Ln 24$3K$3K$125
Total functional expensesLn 25$6K$5K$425$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $94K$6K$88K$627K 990 PDF
FY2023 $76K$11K$65K$533K 990 PDF
FY2022 $103K$459K 990 PDF
FY2021 $103K$420K 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 FY2024 990 (4 parts)
Part VIII · Statement of revenue $93,824 across 6 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,500$2,500
VIII-3 Investment incomeExcluded from tax $5,193$5,193
VIII-5 RoyaltiesExcluded from tax $63,295$63,295
VIII-6 Net rental income or lossExcluded from tax $3,000$3,000
VIII-7 Net gain or loss on sales of assetsExcluded from tax $19,836$19,836
VIII-12 Total revenueRelated to mission $2,500 · Excluded from tax $91,324$93,824
Part IX · Statement of functional expenses $5,678 across 5 lines filed
IX-11f Investment management feesManagement $300$300
IX-11g Other fees for servicesPrograms $600$600
IX-22 Depreciation, depletion and amortizationPrograms $1,453$1,453
IX-23 InsurancePrograms $503$503
IX-24 Other expenses (24a–d)Programs $2,697 · Management $125$2,822
IX-25 Total functional expensesPrograms $5,253 · Management $425 · Fundraising $0$5,678
Part X · Balance sheet $627,137 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $257,262$322,133
X-10c Land, buildings and equipment, netStart of year $8,114$6,661
X-11 Publicly traded securitiesStart of year $268,041$298,343
X-16 Total assetsStart of year $533,417$627,137
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $533,417$627,137
X-32 Total net assets or fund balancesStart of year $533,417$627,137
X-33 Total liabilities and net assetsStart of year $533,417$627,137
Part XI · Reconciliation of net assets $627,137 net assets at year end
XI-1 Total revenue$93,824
XI-2 Total expenses$5,678
XI-3 Revenue less expenses$88,146
XI-4 Net assets at start of year$533,417
XI-9 Other changes in net assets$5,574
XI-10 Net assets at end of year$627,137

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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