Mount Hebron Cemetery

Tax-deductible

Winchester, VACemetery / fraternalEIN 54-0311737

to maintain, manage, and provide services of a cemetery

Tax-exempt charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
Run by 5 volunteers and 11 employees.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

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
5 of 5
filings with a surplus
Average surplus $468K a year · 43% 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
72%
of spending
Fine: 72% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Cash reserves
4 mo
of spending, in cash
Looks good: 3.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $40K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$246K
3% of total assets
Looks good: liabilities are 3% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.2M
+33% vs prior year
Spent
$651K
To programs
72%
Net assets
$8.4M
By yearFY2020–FY2024
Revenue
$1.2M
FY2024▲ +33%
Revenue by fiscal year
FY2020$662K
FY2021$1.6M
FY2022$1.1M
FY2023$889K
FY2024$1.2M
Expenses
$651K
FY2024▼ -1%
Expenses by fiscal year
FY2020$537K
FY2021$562K
FY2022$712K
FY2023$658K
FY2024$651K
Net assets
$8.4M
FY2024▲ +18%
Net assets by fiscal year
FY2020$5.7M
FY2021$7.2M
FY2022$6.8M
FY2023$7.1M
FY2024$8.4M

From the FY2024 Form 990 (year ending October 2024) · 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: FY2024. IRS ruling in Oct 1962.

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

Where the money goes

72 cents of each dollar spent went to programs.

Program services 72% · $471K Management & general 28% · $181K

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

Who runs it and what they're paid

11 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
$0Pt VII · Sec A
1st Vice President
$0Pt VII · Sec A
2nd Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2021FY2020
James a Coots$62,588—
Linda M Shade—$45,412
Donald Shade—$45,336

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 and manages a cemetery, offering services to the public.

Provided by the organization

This section is blank until Mount Hebron Cemetery claims this page.

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3 program services account for $471K of program spending, described in the organization's own filed words · FY2023.
01

Burial & Cemetery Services

Provide interment services, gravesites, mausoleum crypts or niches in a columbarium, and monuments

$306Kprogram expense
02

Burial & Cemetery Services

Maintenance of the cemetery grounds and ongoing care of property

$94Kprogram expense
03

Burial & Cemetery Services

Invoice, collect, order, and manage financials including perpetual care fund

$71Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2021
Total grants receivedfrom 1 funder$40K

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$1.2M
Ln 12
Investment incomeLn 3$601K
Fees for servicesLn 2g$506K
Other incomeLn 4–11$72K
Money outPt IX
$651K
Ln 25
Programscol B$471K
Managementcol C$181K
Owns and owesPt X
$8.4M
net assets · Ln 32
Cash and savingsLn 1–2$200K
Total assetsLn 16$8.7M
LiabilitiesLn 26$246K
PeoplePt VI, VII
11
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$700
Fees for servicesLn 2g$506K
Investment incomeLn 3$601K
Other incomeLn 4–11$72K
Gains on assetsLn 7$466K
Total revenueLn 12$1.2M
Assets in detailPt X, end of year
CashLn 1$200K
Cash and savings togetherLn 1–2$200K
InvestmentsLn 11–13$5.8M
Land, buildings, equipmentLn 10c$2.5M
Total assetsLn 16$8.7M
LiabilitiesLn 26$246K
Net assetsLn 32$8.4M
OperationsPt I, VI
EmployeesI 511
VolunteersI 65
Fiscal year endsHeaderOctober
Conflict-of-interest policyVI 12aYes
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$136K$200K
InvestmentsLn 11–13$4.8M$5.8M
Land, buildings, equipmentLn 10c$2.5M$2.5M
Total assetsLn 16$7.7M$8.7M
LiabilitiesLn 26$538K$246K
Net assetsLn 32$7.1M$8.4M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$336K$235K$101K
Pension plan contributionsLn 8$8K$5K$2K
Other employee benefitsLn 9$54K$37K$16K
Payroll taxesLn 10$27K$19K$8K
Accounting feesLn 11c$8K$8K
Investment management feesLn 11f$18K$18K
Advertising and promotionLn 12$5K$5K
Office expensesLn 13$7K$7K
Information technologyLn 14$7K$5K$2K
OccupancyLn 16$18K$6K$12K
Depreciation, depletion and amortizationLn 22$80K$80K$363
InsuranceLn 23$18K$13K$6K
Other expenses (24a–d)Ln 24$66K$66K
Total functional expensesLn 25$651K$471K$181K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest Viewing $1.2M$651K$529K$8.4M 990 PDF
FY2023 $889K$658K$231K$7.1M 990 PDF
FY2022 $1.1M$712K$405K$6.8M 990 PDF
FY2021 $1.6M$562K$1.1M$7.2M 990 PDF
FY2020 $662K$537K$125K$5.7M 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 $1,179,941 across 8 lines filed
Lines not itemized here account for $63,191 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$700
VIII-1h Total contributions, gifts and grants$700
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $506,029$506,029
VIII-3 Investment incomeExcluded from tax $135,357$135,357
VIII-6 Net rental income or lossRelated to mission $4,262$4,262
VIII-7 Net gain or loss on sales of assetsExcluded from tax $465,777$465,777
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $4,625$4,625
VIII-12 Total revenueRelated to mission $578,107 · Unrelated business $0 · Excluded from tax $601,134$1,179,941
Part IX · Statement of functional expenses $651,283 across 13 lines filed
IX-7 Other salaries and wagesPrograms $235,199 · Management $101,169$336,368
IX-8 Pension plan contributionsPrograms $5,471 · Management $2,324$7,795
IX-9 Other employee benefitsPrograms $37,412 · Management $16,092$53,504
IX-10 Payroll taxesPrograms $18,636 · Management $7,999$26,635
IX-11c Accounting feesManagement $7,792$7,792
IX-11f Investment management feesManagement $18,014$18,014
IX-12 Advertising and promotionPrograms $5,195$5,195
IX-13 Office expensesManagement $7,345$7,345
IX-14 Information technologyPrograms $4,578 · Management $2,053$6,631
IX-16 OccupancyPrograms $6,127 · Management $12,015$18,142
IX-22 Depreciation, depletion and amortizationPrograms $79,532 · Management $363$79,895
IX-23 InsurancePrograms $12,900 · Management $5,529$18,429
IX-24 Other expenses (24a–d)Programs $65,538$65,538
IX-25 Total functional expensesPrograms $470,588 · Management $180,695 · Fundraising $0$651,283
Part X · Balance sheet $8,655,105 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $136,104$199,838
X-4 Accounts receivableStart of year $228,002$175,060
X-10c Land, buildings and equipment, netStart of year $2,539,863$2,482,073
X-13 Program-related investmentsStart of year $4,754,066$5,798,134
X-16 Total assetsStart of year $7,658,035$8,655,105
X-17 Accounts payable and accrued expensesStart of year $4,825$1,133
X-19 Deferred revenueStart of year $533,319$244,678
X-26 Total liabilitiesStart of year $538,144$245,811
X-32 Total net assets or fund balancesStart of year $7,119,891$8,409,294
X-33 Total liabilities and net assetsStart of year $7,658,035$8,655,105
Part XI · Reconciliation of net assets $8,409,294 net assets at year end
XI-1 Total revenue$1,179,941
XI-2 Total expenses$651,283
XI-3 Revenue less expenses$528,658
XI-4 Net assets at start of year$7,119,891
XI-5 Net unrealized gains (losses) on investments$477,600
XI-8 Prior period adjustments$283,145
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$8,409,294

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

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