Riverview Cemetery Trust FY2022 filing

Tax-deductible

Parkersburg, WVCemetery / fraternalSince 1941EIN 55-6016339Revenue $37K in FY2022

On file with the IRS514 Market St, 26101-5341 · Parkersburg, WVTax-exempt since Jul 1963

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This Trust operates soley for the purpose of maintaining the Riverview Cemetery.

Tax-exempt charity; gifts are tax-deductible.
74¢ of each $1 spent went to programs.
$7K 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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FY2022 · 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
4 of 6
filings with a surplus
Average deficit $4K a year · 16% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
74%
of spending
Fine: 74% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$7K
to officers and key staff · 26% of spending
Worth a look: pay to officers and key staff is 26% of spending; over 20%.
Pt VII · Sec A
Cash reserves
12 mo
of spending, in cash
Looks good: 11.9 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
1
of 1 voting members
Looks good: 1 of 1 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$37K
+10% vs prior year
Spent
$26K
To programs
74%
Net assets
$527K
By yearFY2020–FY2025
Revenue
$37K
FY2022▲ +10%
Tap a bar for its year
Revenue by fiscal year
FY2020$21K
FY2021$33K
FY2022$37K
FY2023−$17K
FY2024$41K
FY2025$33K
Expenses
$26K
FY2022▼ -5%
Tap a bar for its year
Expenses by fiscal year
FY2020$27K
FY2021$28K
FY2022$26K
FY2023$26K
FY2024$35K
FY2025$32K
Net assets
$527K
FY2022▲ +2%
Tap a bar for its year
Net assets by fiscal year
FY2020$511K
FY2021$517K
FY2022$527K
FY2023$484K
FY2024$491K
FY2025$492K

From the FY2022 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1963.

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

Where the money goes

74 cents of each dollar spent went to programs.

Program services 74% · $20K Management & general 26% · $7K

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

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Who runs it and what they're paid

1 person listed on the 990; $7K paid to officers and key staff.

Part VII, Section A · reportable compensation
$6,766Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
United Bank$7,113$7,004$6,448$6,766$7,390$6,486

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 Riverview Cemetery.

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1 program · in their own filed words · FY2022
01

Preservation and maintenance of the riverview cemetery

Pt IX · col B

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$37K
Ln 12
Investment incomeLn 3$37K
Money outPt IX
$26K
Ln 25
Programscol B$20K
Managementcol C$7K
Owns and owesPt X
$527K
net assets · Ln 32
Cash and savingsLn 1–2$26K
Total assetsLn 16$527K
LiabilitiesLn 26$0
PeoplePt VI, VII
1
listed · VII A
PaidVII A1
Voting boardVI 1a1
IndependentVI 1b1
2In more detail
Revenue in detailPt VIII
Investment incomeLn 3$37K
Gains on assetsLn 7$22K
Total revenueLn 12$37K
Assets in detailPt X, end of year
SavingsLn 2$26K
Cash and savings togetherLn 1–2$26K
InvestmentsLn 11–13$501K
Total assetsLn 16$527K
LiabilitiesLn 26$0
Net assetsLn 32$527K
OperationsPt I, VI
EmployeesI 50
VolunteersI 60
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 FY22End FY22
Cash and savingsLn 1–2$19K$26K
InvestmentsLn 11–13$498K$501K
Total assetsLn 16$517K$527K
LiabilitiesLn 26$0$0
Net assetsLn 32$517K$527K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$7K$7K
Other salaries and wagesLn 7$4K$4K
Payroll taxesLn 10$623$623
Accounting feesLn 11c$3K$3K
InsuranceLn 23$332$332
Other expenses (24a–d)Ln 24$12K$12K
Total functional expensesLn 25$26K$20K$7K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $33K$32K$1K$492K 990 PDF
FY2024 $41K$35K$7K$491K 990 PDF
FY2023 −$17K$26K−$43K$484K 990 PDF
FY2022 Viewing $37K$26K$10K$527K 990 PDF
FY2021 $33K$28K$6K$517K 990 PDF
FY2020 $21K$27K−$5K$511K 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 FY2022 990 (6 parts)
Part I · Summary $36,664 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenue$0
I-10 Investment incomePrior year $33,393$36,664
I-11 Other revenue$0
I-12 Total revenuePrior year $33,393$36,664
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $11,341$10,989
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $16,414$15,476
I-18 Total expensesPrior year $27,755$26,465
I-19 Revenue less expensesPrior year $5,638$10,199
Part VI · Governance 1 of 1 board members independent, 4 to look at
VI-1a Voting members of the governing body1
VI-1b Independent voting members1
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $36,664 across 3 lines filed
VIII-3 Investment incomeExcluded from tax $14,733$14,733
VIII-7 Net gain or loss on sales of assetsExcluded from tax $21,931$21,931
VIII-12 Total revenueExcluded from tax $36,664$36,664
Part IX · Statement of functional expenses $26,465 across 6 lines filed
IX-5 Pay of current officers, directors and key staffManagement $6,766$6,766
IX-7 Other salaries and wagesPrograms $3,600$3,600
IX-10 Payroll taxesPrograms $623$623
IX-11c Accounting feesPrograms $2,644$2,644
IX-23 InsurancePrograms $332$332
IX-24 Other expenses (24a–d)Programs $12,500$12,500
IX-25 Total functional expensesPrograms $19,699 · Management $6,766 · Fundraising $0$26,465
Part X · Balance sheet $526,949 assets, 6 lines filed
X-2 Savings and temporary cash investmentsStart of year $18,995$26,199
X-11 Publicly traded securitiesStart of year $497,749$500,750
X-16 Total assetsStart of year $516,750$526,949
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $516,750$526,949
X-33 Total liabilities and net assetsStart of year $516,750$526,949
Part XI · Reconciliation of net assets $526,949 net assets at year end
XI-1 Total revenue$36,664
XI-2 Total expenses$26,465
XI-3 Revenue less expenses$10,199
XI-4 Net assets at start of year$516,750
XI-10 Net assets at end of year$526,949

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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