Nonprofit · EIN 34-4436432
WALNUT GROVE CEMETERY ASSN
Tax-exempt · DELPHOS, OH 45833
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $94,101 | $84,566 | $9,535 | $519,315 | $0 | $519,315 |
| December 31, 2024 | 990 | $86,026 | $101,514 | -$15,488 | $488,763 | $0 | $488,763 |
| December 31, 2023 | 990 | $77,574 | $99,466 | -$21,892 | $516,964 | $0 | $516,964 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $10,500
- Program service revenue
- $64,975
- Investment income
- $18,626
- Net gain from sales of assets
- $400
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $44,884
- Salaries, compensation and benefits (total)
- $48,437
- Professional fundraising fees
- $0
- Legal fees
- $206
- Accounting fees
- $670
- Occupancy
- $2,584
- Travel
- $532
- Depreciation
- $7,711
- Program services (functional)
- $84,566
Balance sheet and other
- Total assets, start of year
- $488,763
- Total assets, end of year
- $519,315
- Total liabilities, end of year
- $0
- Net assets, end of year
- $519,315
- Land, buildings and equipment
- $75,174
- Publicly traded securities
- $381,122
- Gross receipts
- $131,627
- Employees
- 6
- Year formed
- 1891
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID HIGBEA | SECRETARY/ T Officer | 20 | $12,630 |
| WILLIAM GUNTER | TRUSTEE Trustee or director | 2 | $266 |
| CAROLYN DUNLAP | VICE PRESIDE Officer | 2 | $240 |
| JILL MOHLER | TRUSTEE Trustee or director | 5 | $240 |
| DAVE MAYER | PRESIDENT Officer | 2 | $226 |
| GARY MACK | TRUSTEE Trustee or director | 2 | $220 |
| WALTER MOX | TRUSTEE Trustee or director | 2 | $146 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID HIGBEA | SECRETARY/ T Officer | 2 | $15,600 |
| WALTER MOX | TRUSTEE Trustee or director | 2 | $240 |
| DAVE MAYER | PRESIDENT Officer | 2 | $200 |
| WILLIAM GUNTER | TRUSTEE Trustee or director | 2 | $200 |
| GARY MACK | TRUSTEE Trustee or director | 2 | $200 |
| CAROLYN DUNLAP | VICE PRESIDE Officer | 2 | $160 |
| JILL MOHLER | TRUSTEE Trustee or director | 2 | $100 |
| JERRY MERICLE | TRUSTEE Trustee or director | 2 | $80 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID HIGBEA | SECRETARY/ T Officer | 27 | $12,000 |
| DAVE MAYER | PRESIDENT Officer | 2 | $447 |
| WILLIAM GUNTER | TRUSTEE Trustee or director | 2 | $447 |
| WALTER MOX | TRUSTEE Trustee or director | 2 | $427 |
| CAROLYN DUNLAP | VICE PRESIDE Officer | 2 | $240 |
| GARY MACK | TRUSTEE Trustee or director | 2 | $220 |
| GARY SROUFE | TRUSTEE Trustee or director | 2 | $140 |
| JERRY MERICLE | TRUSTEE Trustee or director | 2 | $60 |
Address and contacts
- Address (IRS master file)
- PO BOX 26, DELPHOS, OH 45833-0026
- Principal officer (990 for 2025)
- DAVID HIGBEA, 436 E SEVENTH STREET, DELPHOS, OH 458331207
- Signed the 990
- DAVID HIGBEA, SECRETARY/ TREASURER
- Phone
- (419) 692-3871
- Return prepared by
- KRUSE & HELLMAN CPA
Mission
OPERATE A CEMETERY
Program accomplishments
- THIS IS A CEMETERY ASSOCIATION. CEMETERY PLOTS ARE SOLD AND MAINTAINED. SERVICES INCLUDE OPENING AND CLOSING OF GRAVES.Expenses $84,566 · revenue $64,975
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 34-4436432
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1956
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Mutual and membership benefit (Y52Z)
- Assets (IRS master file)
- $519,315
- Income (IRS master file)
- $131,627
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $94,101 | $84,566 | $519,315 | IRS |
| 990 | December 2024 | $86,026 | $101,514 | $488,763 | IRS |
| 990 | December 2023 | $77,574 | $99,466 | $516,964 | XML |
| 990 | December 2022 | $90,075 | $86,802 | $519,454 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 34-4436432).
Questions about WALNUT GROVE CEMETERY ASSN
- What is the EIN of WALNUT GROVE CEMETERY ASSN?
- The employer identification number (EIN) of WALNUT GROVE CEMETERY ASSN is 34-4436432.
- Is WALNUT GROVE CEMETERY ASSN tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1956.
- Are donations to WALNUT GROVE CEMETERY ASSN tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does WALNUT GROVE CEMETERY ASSN file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WALNUT GROVE CEMETERY ASSN due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WALNUT GROVE CEMETERY ASSN last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of WALNUT GROVE CEMETERY ASSN?
- The 990 for the year ended December 31, 2025 names DAVID HIGBEA.
- Who are the officers and directors of WALNUT GROVE CEMETERY ASSN?
- The 990 for the year ended December 31, 2025 lists 7 people; 7 received compensation from the organization, the highest $12,630 (DAVID HIGBEA, SECRETARY/ T).
- How much revenue does WALNUT GROVE CEMETERY ASSN have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $94,101, expenses of $84,566 and total assets of $519,315 at year end.
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All nonprofits in DELPHOS · Ohio · Mutual and membership benefit