Walnut Grove Cemetery

Nonprofit profile at a glance

EIN
344436432
IRS 990 coverage
2021–2025
Forms available
Form 990 2025, Form 990-EZ 2020
Location
Delphos, OH, USA
Phone
4196923871
Rating
82
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$94,101
Expenses
$84,566
Assets
$519,315
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • DAVE MAYER (PRESIDENT)

Highest reported compensation

  • DAVID HIGBEA (SECRETARY/ T): $12,630 total reported compensation
  • WILLIAM GUNTER (TRUSTEE): $266 total reported compensation
  • CAROLYN DUNLAP (VICE PRESIDE): $240 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Operate a cemetery

What it reported doing in 2025

This is a cemetery association. Cemetery plots are sold and maintained. Services include opening and closing of graves.

Operating model

Revenue model
Earned-program. 69% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 84
  • Transparency & Controls: 92
  • Accountability: 63
  • Sustainability: 55
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 92.1%; rating input score 92
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 1 of 9 controls in place; rating input score 11
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 10.1%; rating input score 62; 62nd percentile among comparable filings
  • Total-asset coverage ratio: 6.14; rating input score 56; 56th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 16.5%; rating input score 10; 10th percentile among comparable filings

Growth

  • Program expense growth: 3.5% per year; rating input score 100; 59th percentile among comparable filings
  • Revenue growth: 5.5% per year; rating input score 100; 77th percentile among comparable filings
  • Asset growth: 6.1% per year; rating input score 100; 66th percentile among comparable filings

Details

  • Where the money goes: 92.1% of revenue deployed · 100% of spending went to programs
  • Governance: 6 of 6 board members independent · 1 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $85K in reported program spending
  • Leadership: top reported pay $13K · 7 people listed
  • Consistency: 22 of 22 current checks pass
  • Schedules: 3 filed schedules · includes major donors
  • Filing history: 5 filing years from 2021 to 2025
  • Contacts: How to reach this organization
  • Money network: 14 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Accountability: Governance controls: 7 of 8 not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 56/100.
  • High — Sustainability: Officer compensation ratio scored 10/100.