Oak Grove Cemetery

Tax-deductible

Morgantown, WVCemetery / fraternalMutual / membership EIN 55-0357043Revenue $116K in FY2024Latest return filed Nov 13, 2024

On file with the IRS1291 Dorsey Ave, 26501-7037 · Morgantown, WVTax-exempt since Nov 1948

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Provide for burial and perpetual care

Tax-exempt charity; gifts are tax-deductible.
90¢ 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 5
filings with a surplus
Average surplus $4K a year · 3% of revenue · last 5 filings
Worth a look: a surplus in 2 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$42K
23% of total assets
Looks good: liabilities are 23% of assets; 50% or less.
Pt X · Ln 26
Independent board members
2
of 2 voting members
Looks good: 2 of 2 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$116K
-26% vs prior year
Spent
$136K
To programs
90%
Net assets
$142K
By yearFY2020–FY2024
Revenue
$116K
FY2024▼ -26%
Tap a bar for its year
Revenue by fiscal year
FY2020$236K
FY2021$157K
FY2022$165K
FY2023$156K
FY2024$116K
Expenses
$136K
FY2024▼ -24%
Tap a bar for its year
Expenses by fiscal year
FY2020$179K
FY2021$148K
FY2022$167K
FY2023$179K
FY2024$136K
Net assets
$142K
FY2024▼ -12%
Tap a bar for its year
Net assets by fiscal year
FY2020$178K
FY2021$187K
FY2022$185K
FY2023$162K
FY2024$142K

From the FY2024 Form 990 (year ending June 2024) · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in Nov 1948.

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

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $122K Management & general 10% · $14K

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

Something off? Claim to add context

Who runs it and what they're paid

2 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
See Oak Grove Cemetery executive salaries →

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

Provides for burial and perpetual care of gravesites.

Questions for Oak Grove Cemetery

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1 program · $122K · in their own filed words · FY2023
01

Sale of graves, lot openings & closing, tent settings, monument foundation settings, & mausoleum settings.

$122Kprogram expense

By the numbers

The FY2024 990, line by line.

1The main four
Money inPt VIII
$116K
Ln 12
Fees for servicesLn 2g$88K
Gifts and grantsLn 1h$26K
Other incomeLn 4–11$3K
Money outPt IX
$136K
Ln 25
Programscol B$122K
Managementcol C$14K
Owns and owesPt X
$142K
net assets · Ln 32
Cash and savingsLn 1–2$4K
Total assetsLn 16$184K
LiabilitiesLn 26$42K
PeoplePt VI, VII
2
listed · VII A
PaidVII A0
Voting boardVI 1a2
IndependentVI 1b2
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$26K
Fees for servicesLn 2g$88K
Other incomeLn 4–11$3K
Total revenueLn 12$116K
Assets in detailPt X, end of year
CashLn 1$3K
SavingsLn 2$797
Cash and savings togetherLn 1–2$4K
Land, buildings, equipmentLn 10c$180K
Total assetsLn 16$184K
LiabilitiesLn 26$42K
Net assetsLn 32$142K
OperationsPt I, VI
EmployeesI 510
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 FY24End FY24
Cash and savingsLn 1–2$8K$4K
Land, buildings, equipmentLn 10c$180K$180K
Total assetsLn 16$187K$184K
LiabilitiesLn 26$26K$42K
Net assetsLn 32$162K$142K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$71K$71K$0$0
Payroll taxesLn 10$8K$8K$0$0
Accounting feesLn 11c$7K$0$7K$0
Office expensesLn 13$101$0$101$0
OccupancyLn 16$7K$0$7K$0
InsuranceLn 23$2K$2K$0$0
Other expenses (24a–d)Ln 24$29K$29K$0$0
All other expensesLn 24e$13K$13K$134$0
Total functional expensesLn 25$136K$122K$14K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest ViewingFiled with the IRS Nov 13, 2024 $116K$136K−$20K$142K 990 PDF
FY2023Filed with the IRS Jan 26, 2024 $156K$179K−$23K$162K 990 PDF
FY2022Filed with the IRS Apr 24, 2023 $165K$167K−$2K$185K 990 PDF
FY2021Filed with the IRS Dec 2, 2021 $157K$148K$9K$187K 990 PDF
FY2020Filed with the IRS May 17, 2021 $236K$179K$57K$178K 990 PDF

Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2024 990 (6 parts)
Part I · Summary $116,304 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $60,643$25,993
I-9 Program service revenuePrior year $91,698$87,633
I-10 Investment income$0
I-11 Other revenuePrior year $3,792$2,678
I-12 Total revenuePrior year $156,133$116,304
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $92,549$78,515
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $86,671$57,909
I-18 Total expensesPrior year $179,220$136,424
I-19 Revenue less expensesPrior year −$23,087−$20,120
Part VI · Governance 2 of 2 board members independent, 1 to look at
VI-1a Voting members of the governing body2
VI-1b Independent voting members2
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 $116,304 across 5 lines filed
VIII-1f All other contributions, gifts and grants$25,993
VIII-1h Total contributions, gifts and grants$25,993
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Unrelated business $0 · Excluded from tax $0$87,633
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $2,678 · Unrelated business $0 · Excluded from tax $0$2,678
VIII-12 Total revenueRelated to mission $90,311 · Unrelated business $0 · Excluded from tax $0$116,304
Part IX · Statement of functional expenses $136,424 across 8 lines filed
IX-7 Other salaries and wagesPrograms $70,850 · Management $0 · Fundraising $0$70,850
IX-10 Payroll taxesPrograms $7,665 · Management $0 · Fundraising $0$7,665
IX-11c Accounting feesPrograms $0 · Management $7,048 · Fundraising $0$7,048
IX-13 Office expensesPrograms $0 · Management $101 · Fundraising $0$101
IX-16 OccupancyPrograms $0 · Management $6,918 · Fundraising $0$6,918
IX-23 InsurancePrograms $1,747 · Management $0 · Fundraising $0$1,747
IX-24 Other expenses (24a–d)Programs $29,038 · Management $0 · Fundraising $0$29,038
IX-24e All other expensesPrograms $12,923 · Management $134 · Fundraising $0$13,057
IX-25 Total functional expensesPrograms $122,223 · Management $14,201 · Fundraising $0$136,424
Part X · Balance sheet $183,627 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $6,757$2,998
X-2 Savings and temporary cash investmentsStart of year $797$797
X-10c Land, buildings and equipment, netStart of year $179,832$179,832
X-16 Total assetsStart of year $187,386$183,627
X-17 Accounts payable and accrued expensesStart of year $25,529$41,890
X-26 Total liabilitiesStart of year $25,529$41,890
X-32 Total net assets or fund balancesStart of year $161,857$141,737
X-33 Total liabilities and net assetsStart of year $187,386$183,627
Part XI · Reconciliation of net assets $141,737 net assets at year end
XI-1 Total revenue$116,304
XI-2 Total expenses$136,424
XI-3 Revenue less expenses−$20,120
XI-4 Net assets at start of year$161,857
XI-10 Net assets at end of year$141,737

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

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