{"success":true,"data":{"_id":556120177,"filings":[{"Organization":{"value":null,"Person":["LINDA HOOVER","RONALD HOOVER","THELMA DOTSON","LEE TITUS","HELEN TITUS"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY / TREASURER","DIRECTOR","DIRECTOR"],"Hours":[0,0,0,0,0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Maintenance, improvement, development, construction, repair, reconstruction, and preservation of grounds, lots, buildings, roads, lanes, bridges, access to the cemetery, equipment, records, statuary, and other real and personal property of the cemetery.","year":2021,"name":"VICTORY CEMETERY ASSOCIATION TRUST","phone":3047584502,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LINDA HOOVER","year_formation":1993,"state_legal_domicile":"WV","total_volunteers":null,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"5599 MIDDLE ISLAND ROAD, MIDDLEBOURNE, WV, 26149, USA","city":"MIDDLEBOURNE","state":"WV","country":"USA","zip_code":26149},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":0,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":926,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":926,"Investment income total":926,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":36899,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":41,"Current officers":41,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":36858,"Management services":0,"Legal":0,"Accounting":675,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":36183,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":36899,"Fundraising Expenses":0}},"Assets":{"value":139289,"Non-interest bearing cash":0,"Savings and temp cash investments":14916,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":124373,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":139289,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-38.847732181425485,"percentile":0.004607189506385072},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":3.7748719477492614,"percentile":0.7581571619432208},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.30366428614056373,"percentile":0.8669418449512897},"Revenue Growth":{"score":-0.1406929228609391,"percentile":0.10783848486401028},"Asset Growth":{"score":-0.04911235988446881,"percentile":0.1668732461652892},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.45216012987194315,"percentile":0.2155566883576718}},"source_xml":"202211359349301966_public.xml"},{"Organization":{"value":null,"Person":["LINDA HOOVER","RONALD HOOVER","THELMA DOTSON","LEE TITUS","HELEN TITUS"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY / TREASURER","DIRECTOR","DIRECTOR"],"Hours":[0,0,0,0,0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Maintenance, improvement, development, construction, repair, reconstruction, and preservation of grounds, lots, buildings, roads, lanes, bridges, access to the cemetery, equipment, records, statuary, and other real and personal property of the cemetery.","year":2014,"name":"VICTORY CEMETERY ASSOCIATION TRUST","phone":3047584502,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LINDA HOOVER","year_formation":1993,"state_legal_domicile":"WV","total_volunteers":null,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"HC 69 BOX 56, MIDDLEBOURNE, WV, 26149, USA","city":"MIDDLEBOURNE","state":"WV","country":"USA","zip_code":26149},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":6036,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4249,"Investment income total":5117,"Net investment gain":-868,"Income from invest bond proceeds":0},"Other revenues":{"value":1787,"Other total":587,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":1200,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":10995,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":10995,"Management services":0,"Legal":0,"Accounting":550,"Lobbying services":0,"Investment management fees":129,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":807,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":9509},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":10995,"Fundraising Expenses":0}},"Assets":{"value":269472,"Non-interest bearing cash":63469,"Savings and temp cash investments":79838,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":126165,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":269472,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.8215705765407555,"percentile":0.04894226828370064},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":24.508594815825376,"percentile":0.95778980041263},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5406219619542059,"percentile":0.4301426510729278}},"source_xml":"201502209349300450_public.xml"},{"Organization":{"value":null,"Person":["LINDA HOOVER","RONALD HOOVER","THELMA DOTSON","LEE TITUS","HELEN TITUS"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY / TREASURER","DIRECTOR","DIRECTOR"],"Hours":[0,0,0,0,0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Maintenance, improvement, development, construction, repair, reconstruction, and preservation of grounds, lots, buildings, roads, lanes, bridges, access to the cemetery, equipment, records, statuary, and other real and personal property of the cemetery.","year":2019,"name":"VICTORY CEMETERY ASSOCIATION TRUST","phone":3047584502,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LINDA HOOVER","year_formation":1993,"state_legal_domicile":"WV","total_volunteers":null,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"5599 MIDDLE ISLAND ROAD, MIDDLEBOURNE, WV, 26149, USA","city":"MIDDLEBOURNE","state":"WV","country":"USA","zip_code":26149},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":19175,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2971,"Investment income total":2971,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":16204,"Other total":0,"Royalties revenue":15404,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":800,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":17239,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":17239,"Management services":0,"Legal":0,"Accounting":675,"Lobbying services":0,"Investment management fees":152,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":533,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":15879,"PROPERTY MAINTENANCE":8500,"SUPPLIES":298,"TAXES":639,"DEDUCTIONS FROM ROYALTIES":6442},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":17239,"Fundraising Expenses":0}},"Assets":{"value":247282,"Non-interest bearing cash":71509,"Savings and temp cash investments":939,"Pledges and grants receivable":0,"Accounts receivable":1,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":174833,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":247282,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.10096479791395045,"percentile":0.6248959836174325},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":14.344335518301525,"percentile":0.9228581204015393},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.25206801470588236,"percentile":0.07315974879198904},"Revenue Growth":{"score":-0.04932973607246673,"percentile":0.22129590512034236},"Asset Growth":{"score":-0.01692654729537157,"percentile":0.2561943710754685},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5384252418278973,"percentile":0.4239213276263038}},"source_xml":"202031429349300143_public.xml"},{"Organization":{"value":null,"Person":["LINDA HOOVER","RONALD HOOVER","THELMA DOTSON","LEE TITUS","HELEN TITUS"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY / TREASURER","DIRECTOR","DIRECTOR"],"Hours":[0,0,0,0,0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Maintenance, improvement, development, construction, repair, reconstruction, and preservation of grounds, lots, buildings, roads, lanes, bridges, access to the cemetery, equipment, records, statuary, and other real and personal property of the cemetery.","year":2024,"name":"VICTORY CEMETERY ASSOCIATION TRUST","phone":3047584502,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LINDA HOOVER","year_formation":1993,"state_legal_domicile":"WV","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"5599 MIDDLE ISLAND ROAD, MIDDLEBOURNE, WV, 26149, USA","city":"MIDDLEBOURNE","state":"WV","country":"USA","zip_code":26149},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":14509,"Contributions":{"value":83,"Other contributions":83,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1925,"Investment income total":1924,"Net investment gain":1,"Income from invest bond proceeds":0},"Other revenues":{"value":12501,"Other total":0,"Royalties revenue":7146,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":5355,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":33231,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":33231,"Management services":0,"Legal":0,"Accounting":675,"Lobbying services":0,"Investment management fees":97,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":2761,"Occupancy":573,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":533,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":28592,"PROPERTY MAINTENANCE":24800,"SUPPLIES":2249,"PROPERTY TAXES ON MINERAL RIGHTS":1543},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":33231,"Fundraising Expenses":0}},"Assets":{"value":167185,"Non-interest bearing cash":29890,"Savings and temp cash investments":7891,"Pledges and grants receivable":0,"Accounts receivable":30,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":129374,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":167185,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-1.290371493555724,"percentile":0.03391540388111796},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":5.030995155126238,"percentile":0.8071271127885585},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.04400799224646921,"percentile":0.5081649458740823},"Revenue Growth":{"score":-0.03699419902255222,"percentile":0.24911705443480145},"Asset Growth":{"score":-0.04489875178890418,"percentile":0.17525941123581268},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4763615080870584,"percentile":0.266219007624016}},"source_xml":"202532059349301568_public.xml"},{"Organization":{"value":null,"Person":["LINDA HOOVER","RONALD HOOVER","THELMA DOTSON","LEE TITUS","HELEN TITUS"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY / TREASURER","DIRECTOR","DIRECTOR"],"Hours":[0,0,0,0,0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Maintenance, improvement, development, construction, repair, reconstruction, and preservation of grounds, lots, buildings, roads, lanes, bridges, access to the cemetery, equipment, records, statuary, and other real and personal property of the cemetery.","year":2023,"name":"VICTORY CEMETERY ASSOCIATION TRUST","phone":3047584502,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LINDA HOOVER","year_formation":1993,"state_legal_domicile":"WV","total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"5599 MIDDLE ISLAND ROAD, MIDDLEBOURNE, WV, 26149, USA","city":"MIDDLEBOURNE","state":"WV","country":"USA","zip_code":26149},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":11343,"Contributions":{"value":51,"Other contributions":51,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1243,"Investment income total":1243,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":10049,"Other total":0,"Royalties revenue":8249,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":1800,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":22396,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":22396,"Management services":0,"Legal":0,"Accounting":675,"Lobbying services":0,"Investment management fees":61,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":2215,"Occupancy":457,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":533,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":18455,"PROPERTY MAINTENANCE":14700,"SUPPLIES":2033,"MAPPING OF CEMETERY":1000,"PROPERTY TAXES ON MINERAL RIGHTS":722},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":22396,"Fundraising Expenses":0}},"Assets":{"value":185907,"Non-interest bearing cash":47909,"Savings and temp cash investments":13566,"Pledges and grants receivable":0,"Accounts receivable":59,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":124373,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":185907,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.9744335713655999,"percentile":0.042523874090805616},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":8.30090194677621,"percentile":0.8729791629742906},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.10244285742704251,"percentile":0.680282621865791},"Revenue Growth":{"score":-0.0494947287220365,"percentile":0.22092662879834574},"Asset Growth":{"score":-0.04381771877574602,"percentile":0.17752248707324464},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4994833438292534,"percentile":0.3202958653367152}},"source_xml":"202402399349300000_public.xml"},{"Organization":{"value":null,"Person":["LINDA HOOVER","RONALD HOOVER","THELMA DOTSON","LEE TITUS","HELEN TITUS"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY / TREASURER","DIRECTOR","DIRECTOR"],"Hours":[0,0,0,0,0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Maintenance, improvement, development, construction, repair, reconstruction, and preservation of grounds, lots, buildings, roads, lanes, bridges, access to the cemetery, equipment, records, statuary, and other real and personal property of the cemetery.","year":2022,"name":"VICTORY CEMETERY ASSOCIATION TRUST","phone":3047584502,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LINDA HOOVER","year_formation":1993,"state_legal_domicile":"WV","total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"5599 MIDDLE ISLAND ROAD, MIDDLEBOURNE, WV, 26149, USA","city":"MIDDLEBOURNE","state":"WV","country":"USA","zip_code":26149},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":24550,"Contributions":{"value":391,"Other contributions":391,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":789,"Investment income total":789,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":23370,"Other total":0,"Royalties revenue":22970,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":400,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":31344,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":31344,"Management services":0,"Legal":0,"Accounting":675,"Lobbying services":0,"Investment management fees":37,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":3953,"Occupancy":435,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":626,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":25618,"PROPERTY MAINTENANCE":12700,"SUPPLIES":618,"MOWERS":6600,"TREE SERVICE":5700},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":31344,"Fundraising Expenses":0}},"Assets":{"value":196960,"Non-interest bearing cash":58301,"Savings and temp cash investments":14241,"Pledges and grants receivable":0,"Accounts receivable":45,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":124373,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":196960,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.2767413441955193,"percentile":0.12032028180363949},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":6.283818274629914,"percentile":0.8392630620183786},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.18477922112368794,"percentile":0.7921132886775589},"Revenue Growth":{"score":-0.0517742518061482,"percentile":0.2162528616115286},"Asset Growth":{"score":-0.0453979064644059,"percentile":0.17422291577359933},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5237513942414637,"percentile":0.38344482812616554}},"source_xml":"202302939349301630_public.xml"},{"Organization":{"value":null,"Person":["LINDA HOOVER","RONALD HOOVER","THELMA DOTSON","LEE TITUS","HELEN TITUS"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY / TREASURER","DIRECTOR","DIRECTOR"],"Hours":[0,0,0,0,0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Maintenance, improvement, development, construction, repair, reconstruction, and preservation of grounds, lots, buildings, roads, lanes, bridges, access to the cemetery, equipment, records, statuary, and other real and personal property of the cemetery.","year":2020,"name":"VICTORY CEMETERY ASSOCIATION TRUST","phone":3047584502,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LINDA HOOVER","year_formation":1993,"state_legal_domicile":"WV","total_volunteers":null,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"5599 MIDDLE ISLAND ROAD, MIDDLEBOURNE, WV, 26149, USA","city":"MIDDLEBOURNE","state":"WV","country":"USA","zip_code":26149},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":6248,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2106,"Investment income total":1939,"Net investment gain":167,"Income from invest bond proceeds":0},"Other revenues":{"value":4142,"Other total":0,"Royalties revenue":3942,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":200,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":41248,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":41248,"Management services":0,"Legal":0,"Accounting":675,"Lobbying services":0,"Investment management fees":96,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":533,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":39733,"PROPERTY MAINTENANCE":37920,"SUPPLIES":140,"TAXES":873,"LOT PLAN":800},"All other expenses":211},"Functional Expenses":{"value":null,"Program Service Expenses":40477,"Management And General Expenses":771,"Fundraising Expenses":0}},"Assets":{"value":212282,"Non-interest bearing cash":37018,"Savings and temp cash investments":265,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":174999,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":212282,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9813081846392553,"percentile":0.8917701175352243},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-5.60179257362356,"percentile":0.012444669806196818},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":5.146479829325058,"percentile":0.8106228877671925},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.48084353795627144,"percentile":0.9258925227998948},"Revenue Growth":{"score":-0.09075454741231516,"percentile":0.15467386517522708},"Asset Growth":{"score":-0.02509324823222528,"percentile":0.22879298603492684},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6484313244417579,"percentile":0.7377716866887997}},"source_xml":"202102259349302615_public.xml"},{"Organization":{"value":null,"Person":["LINDA HOOVER","RONALD HOOVER","THELMA DOTSON","LEE TITUS","HELEN TITUS"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY / TREASURER","DIRECTOR","DIRECTOR"],"Hours":[0,0,0,0,0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Maintenance, improvement, development, construction, repair, reconstruction, and preservation of grounds, lots, buildings, roads, lanes, bridges, access to the cemetery, equipment, records, statuary, and other real and personal property of the cemetery.","year":2017,"name":"VICTORY CEMETERY ASSOCIATION TRUST","phone":3047584502,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LINDA HOOVER","year_formation":1993,"state_legal_domicile":"WV","total_volunteers":null,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"HC 69 BOX 56, MIDDLEBOURNE, WV, 26149, USA","city":"MIDDLEBOURNE","state":"WV","country":"USA","zip_code":26149},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":13989,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1625,"Investment income total":2117,"Net investment gain":-492,"Income from invest bond proceeds":0},"Other revenues":{"value":12364,"Other total":0,"Royalties revenue":11964,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":400,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":19405,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":19405,"Management services":0,"Legal":0,"Accounting":675,"Lobbying services":0,"Investment management fees":105,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":503,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":18122,"PROPERTY MAINTENANCE":16922,"OTHER EXPENSES":1200},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":19405,"Fundraising Expenses":0}},"Assets":{"value":245466,"Non-interest bearing cash":68352,"Savings and temp cash investments":2289,"Pledges and grants receivable":0,"Accounts receivable":2,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":174823,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":245466,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.38716134105368505,"percentile":0.09225690125643027},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":12.649626384952333,"percentile":0.9129168461068833},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.0041360294117646825,"percentile":0.3070969947754972},"Revenue Growth":{"score":-0.37328044560722423,"percentile":0.03469713602275123},"Asset Growth":{"score":-0.02999024885792492,"percentile":0.21318331390897288},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4512750584671155,"percentile":0.21380402261186793}},"source_xml":"201842929349300529_public.xml"},{"Organization":{"value":null,"Person":["LINDA HOOVER","RONALD HOOVER","THELMA DOTSON","LEE TITUS","HELEN TITUS"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY / TREASURER","DIRECTOR","DIRECTOR"],"Hours":[0,0,0,0,0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Maintenance, improvement, development, construction, repair, reconstruction, and preservation of grounds, lots, buildings, roads, lanes, bridges, access to the cemetery, equipment, records, statuary, and other real and personal property of the cemetery.","year":2018,"name":"VICTORY CEMETERY ASSOCIATION TRUST","phone":3047584502,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LINDA HOOVER","year_formation":1993,"state_legal_domicile":"WV","total_volunteers":null,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"HC 69 BOX 56, MIDDLEBOURNE, WV, 26149, USA","city":"MIDDLEBOURNE","state":"WV","country":"USA","zip_code":26149},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":22224,"Contributions":{"value":7700,"Other contributions":7700,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":2329,"Investment income total":2319,"Net investment gain":10,"Income from invest bond proceeds":0},"Other revenues":{"value":12195,"Other total":0,"Royalties revenue":11195,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":1000,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":22344,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":22344,"Management services":0,"Legal":0,"Accounting":675,"Lobbying services":0,"Investment management fees":111,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":533,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":21025,"PROPERTY MAINTENANCE":12025,"ROOF":9000},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":22344,"Fundraising Expenses":0}},"Assets":{"value":245346,"Non-interest bearing cash":68814,"Savings and temp cash investments":51614,"Pledges and grants receivable":0,"Accounts receivable":85,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":124833,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":245346,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.005399568034557235,"percentile":0.37153194655692784},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":10.980397422126746,"percentile":0.9007895504257154},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":-0.17426470588235296,"percentile":0.09831953871504823},"Revenue Growth":{"score":-0.12147587511825923,"percentile":0.12291498161597446},"Asset Growth":{"score":-0.022772106316713028,"percentile":0.23661618575837853},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4849647262846443,"percentile":0.28587470199782694}},"source_xml":"201913049349300346_public.xml"},{"Organization":{"value":null,"Person":["LINDA HOOVER","RONALD HOOVER","THELMA DOTSON","LEE TITUS","HELEN TITUS"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY / TREASURER","DIRECTOR","DIRECTOR"],"Hours":[0,0,0,0,0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Maintenance, improvement, development, construction, repair, reconstruction, and preservation of grounds, lots, buildings, roads, lanes, bridges, access to the cemetery, equipment, records, statuary, and other real and personal property of the cemetery.","year":2015,"name":"VICTORY CEMETERY ASSOCIATION TRUST","phone":3047584502,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LINDA HOOVER","year_formation":1993,"state_legal_domicile":"WV","total_volunteers":null,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"HC 69 BOX 56, MIDDLEBOURNE, WV, 26149, USA","city":"MIDDLEBOURNE","state":"WV","country":"USA","zip_code":26149},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":-24210,"Contributions":{"value":50,"Other contributions":50,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-25107,"Investment income total":3463,"Net investment gain":-28570,"Income from invest bond proceeds":0},"Other revenues":{"value":847,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":847,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":9765,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":9765,"Management services":0,"Legal":0,"Accounting":550,"Lobbying services":0,"Investment management fees":104,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":427,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":8684,"PROPERTY MAINTENANCE":8500,"SUPPLIES":184},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":9111,"Management And General Expenses":654,"Fundraising Expenses":0}},"Assets":{"value":235497,"Non-interest bearing cash":57259,"Savings and temp cash investments":3007,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":175231,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":235497,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.933026113671275,"percentile":0.8210715522866603},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":1.403345724907063,"percentile":0.9973792864786957},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":24.116436251920124,"percentile":0.9569410170324553},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":1.4186332087560065,"percentile":0.9936396798288948},"Revenue Growth":{"score":-3.4914173844949103,"percentile":0.0002516902300795862},"Asset Growth":{"score":-0.07493071593533487,"percentile":0.12874327798909227},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7976076938029266,"percentile":0.9574070626190034}},"source_xml":"201642169349301199_public.xml"},{"Organization":{"value":null,"Person":["LINDA HOOVER","RONALD HOOVER","THELMA DOTSON","LEE TITUS","HELEN TITUS"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY / TREASURER","DIRECTOR","DIRECTOR"],"Hours":[0,0,0,0,0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Maintenance, improvement, development, construction, repair, reconstruction, and preservation of grounds, lots, buildings, roads, lanes, bridges, access to the cemetery, equipment, records, statuary, and other real and personal property of the cemetery.","year":2016,"name":"VICTORY CEMETERY ASSOCIATION TRUST","phone":3047584502,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LINDA HOOVER","year_formation":1993,"state_legal_domicile":"WV","total_volunteers":null,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"HC 69 BOX 56, MIDDLEBOURNE, WV, 26149, USA","city":"MIDDLEBOURNE","state":"WV","country":"USA","zip_code":26149},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":25180,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":3000,"Investment income total":2284,"Net investment gain":716,"Income from invest bond proceeds":0},"Other revenues":{"value":22180,"Other total":0,"Royalties revenue":21080,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":1100,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":9795,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":9795,"Management services":0,"Legal":0,"Accounting":675,"Lobbying services":0,"Investment management fees":113,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":427,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":8580,"PROPERTY MAINTENANCE":8500,"SUPPLIES":39,"CHECK ORDER":41},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":427,"Management And General Expenses":9368,"Fundraising Expenses":0}},"Assets":{"value":250882,"Non-interest bearing cash":72603,"Savings and temp cash investments":2768,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":175511,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":250882,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.04359367023991832,"percentile":0.44452784513384835},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.6110007942811755,"percentile":0.9441771104243828},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":25.613272077590608,"percentile":0.9600509997556717},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.39338235294117646,"percentile":0.9003535558238597},"Revenue Growth":{"score":-0.7355082742316784,"percentile":0.010626983040445976},"Asset Growth":{"score":-0.04061878204219816,"percentile":0.18470057560963848},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6709471312678255,"percentile":0.7911577973127258}},"source_xml":"201702829349300820_public.xml"},{"Organization":{"value":null,"Person":["LINDA HOOVER","RONALD HOOVER","THELMA DOTSON","LEE TITUS","HELEN TITUS"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY / TREASURER","DIRECTOR","DIRECTOR"],"Hours":[0,0,0,0,0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Maintenance, improvement, development, construction, repair, reconstruction, and preservation of grounds, lots, buildings, roads, lanes, bridges, access to the cemetery, equipment, records, statuary, and other real and personal property of the cemetery.","year":2013,"name":"VICTORY CEMETERY ASSOCIATION TRUST","phone":3047584502,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LINDA HOOVER","year_formation":1993,"state_legal_domicile":"WV","total_volunteers":null,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"HC 69 BOX 56, MIDDLEBOURNE, WV, 26149, USA","city":"MIDDLEBOURNE","state":"WV","country":"USA","zip_code":26149},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":50099,"Contributions":{"value":20000,"Other contributions":20000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4059,"Investment income total":6769,"Net investment gain":-2710,"Income from invest bond proceeds":0},"Other revenues":{"value":26040,"Other total":25840,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":200,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":9860,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":9860,"Management services":0,"Legal":0,"Accounting":550,"Lobbying services":0,"Investment management fees":224,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":254,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":0,"All other expenses":8832},"Functional Expenses":{"value":null,"Program Service Expenses":254,"Management And General Expenses":9606,"Fundraising Expenses":0}},"Assets":{"value":274431,"Non-interest bearing cash":69526,"Savings and temp cash investments":27662,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":177243,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":274431,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.025760649087221095,"percentile":0.44368298518524485},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.8031896844248388,"percentile":0.9731482332551202},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":27.832758620689656,"percentile":0.9639743998848888},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.765347003250756,"percentile":0.9323717803216274}},"source_xml":"201432259349302783_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["LINDA HOOVER","RONALD HOOVER","THELMA DOTSON","LEE TITUS","HELEN TITUS"],"Title":["PRESIDENT","VICE PRESIDENT","SECRETARY / TREASURER","DIRECTOR","DIRECTOR"],"Hours":[0,0,0,0,0],"Total Compensation":[0,0,0,0,0],"Direct compensation":[0,0,0,0,0],"Other compensation":[0,0,0,0,0]},"Basic":{"value":null,"mission":"Maintenance, improvement, development, construction, repair, reconstruction, and preservation of grounds, lots, buildings, roads, lanes, bridges, access to the cemetery, equipment, records, statuary, and other real and personal property of the cemetery.","year":2024,"name":"VICTORY CEMETERY ASSOCIATION TRUST","phone":3047584502,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"LINDA HOOVER","year_formation":1993,"state_legal_domicile":"WV","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"5599 MIDDLE ISLAND ROAD, MIDDLEBOURNE, WV, 26149, USA","city":"MIDDLEBOURNE","state":"WV","country":"USA","zip_code":26149},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":5,"Number of independent voting members":5,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":14509,"Contributions":{"value":83,"Other contributions":83,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1925,"Investment income total":1924,"Net investment gain":1,"Income from invest bond proceeds":0},"Other revenues":{"value":12501,"Other total":0,"Royalties revenue":7146,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":5355,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":33231,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":33231,"Management services":0,"Legal":0,"Accounting":675,"Lobbying services":0,"Investment management fees":97,"Other services":0,"Advertising":0,"Office expenses":0,"Information technology":0,"Royalties":2761,"Occupancy":573,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":533,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":28592,"PROPERTY MAINTENANCE":24800,"SUPPLIES":2249,"PROPERTY TAXES ON MINERAL RIGHTS":1543},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":33231,"Fundraising Expenses":0}},"Assets":{"value":167185,"Non-interest bearing cash":29890,"Savings and temp cash investments":7891,"Pledges and grants receivable":0,"Accounts receivable":30,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":129374,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":167185,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-1.290371493555724,"percentile":0.03391540388111796},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":5.030995155126238,"percentile":0.8071271127885585},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.04400799224646921,"percentile":0.5081649458740823},"Revenue Growth":{"score":-0.03699419902255222,"percentile":0.24911705443480145},"Asset Growth":{"score":-0.04489875178890418,"percentile":0.17525941123581268},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4763615080870584,"percentile":0.266219007624016}},"source_xml":"202532059349301568_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}