Civic Intelligence

Levi Shuah Brooks Memorial Park

EIN 01-0474234 • 501(c)13 • Eliot, ME

Profile

To maintain a public cemetery.

1129 State RdEliot, ME 03903

www.brookscemetery.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

29th percentile

-9.3%

Higher net margin than 29% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2025

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)13 • <$500k nonprofits • Source year 2025

Asset Growth

21st percentile

-4.5%

Faster asset growth than 21% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

39th percentile

-5.2%

Faster revenue growth than 39% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$65,166

Down $3,038 (-4.5%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Down

$65,166

Down $1,587 (-2.4%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin29th percentile

Revenue

Down

$43,734

Down $2,398 (-5.2%) from 2024

Expenses

Down

$47,790

Down $2,613 (-5.2%) from 2024

Net Income

Up

-$4,056

Up $215 (+5.0%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth21st percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$200K$150K$100K$50K$0Assets 2011: $182,657Liabilities 2011: $5,524Net Assets 2011: $177,1332011Assets 2012: $149,043Liabilities 2012: $374Net Assets 2012: $148,6692012Assets 2013: $131,302Liabilities 2013: $4Net Assets 2013: $131,2982013Assets 2014: $140,398Liabilities 2014: $1,555Net Assets 2014: $138,8432014Assets 2015: $122,502Liabilities 2015: $1,549Net Assets 2015: $120,9532015Assets 2016: $116,540Liabilities 2016: $1,516Net Assets 2016: $115,0242016Assets 2017: $102,901Liabilities 2017: $1,497Net Assets 2017: $101,4042017Assets 2018: $82,360Liabilities 2018: $1,451Net Assets 2018: $80,9092018Assets 2019: $58,142Liabilities 2019: $1,452Net Assets 2019: $56,6902019Assets 2020: $48,369Liabilities 2020: $1,447Net Assets 2020: $46,9222020Assets 2021: $72,687Liabilities 2021: $1,457Net Assets 2021: $71,2302021Assets 2022: $77,538Liabilities 2022: $1,454Net Assets 2022: $76,0842022Assets 2023: $70,820Liabilities 2023: $1,448Net Assets 2023: $69,3722023Assets 2024: $68,204Liabilities 2024: $1,451Net Assets 2024: $66,7532024Assets 2025: $65,166Net Assets 2025: $65,1662025

Highlighted filing

2025

Assets$65,166
Liabilities-
Net Assets$65,166
Open 2025 Filing

Operations Trend

Revenue Growth39th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2011: $35,565Expenses 2011: $57,195Net Income 2011: -$21,6302011Revenue 2012: $36,088Expenses 2012: $61,566Net Income 2012: -$25,4782012Revenue 2013: $33,687Expenses 2013: $53,501Net Income 2013: -$19,8142013Revenue 2014: $54,050Expenses 2014: $51,063Net Income 2014: $2,9872014Revenue 2015: $31,457Expenses 2015: $45,698Net Income 2015: -$14,2412015Revenue 2016: $58,990Expenses 2016: $60,130Net Income 2016: -$1,1402016Revenue 2017: $31,753Expenses 2017: $50,611Net Income 2017: -$18,8582017Revenue 2018: $33,095Expenses 2018: $50,202Net Income 2018: -$17,1072018Revenue 2019: $26,952Expenses 2019: $49,865Net Income 2019: -$22,9132019Revenue 2020: $42,735Expenses 2020: $51,643Net Income 2020: -$8,9082020Revenue 2021: $69,648Expenses 2021: $49,603Net Income 2021: $20,0452021Revenue 2022: $63,435Expenses 2022: $53,762Net Income 2022: $9,6732022Revenue 2023: $52,844Expenses 2023: $60,424Net Income 2023: -$7,5802023Revenue 2024: $46,132Expenses 2024: $50,403Net Income 2024: -$4,2712024Revenue 2025: $43,734Expenses 2025: $47,790Net Income 2025: -$4,0562025

Highlighted filing

2025

Revenue$43,734
Expenses$47,790
Net Income-$4,056
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$65,166
Liabilities
-
Net assets
$65,166
Revenue
$43,734
Expenses
$47,790
Net income
-$4,056
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.65$0.65$0.44$0.48$0.04
2024Detailed filing. Detailed filing data is available for this year.$0.68$0.01$0.67$0.46$0.50$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.71$0.01$0.69$0.53$0.60$0.08
2022Detailed filing. Detailed filing data is available for this year.$0.78$0.01$0.76$0.63$0.54$0.10
2021Detailed filing. Detailed filing data is available for this year.$0.73$0.01$0.71$0.70$0.50$0.20
2020Detailed filing. Detailed filing data is available for this year.$0.48$0.01$0.47$0.43$0.52$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.58$0.01$0.57$0.27$0.50$0.23
2018Detailed filing. Detailed filing data is available for this year.$0.82$0.01$0.81$0.33$0.50$0.17
2017Detailed filing. Detailed filing data is available for this year.$1.03$0.01$1.01$0.32$0.51$0.19
2016Detailed filing. Detailed filing data is available for this year.$1.17$0.02$1.15$0.59$0.60$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.23$0.02$1.21$0.31$0.46$0.14
2014Detailed filing. Detailed filing data is available for this year.$1.40$0.02$1.39$0.54$0.51$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.00$1.31$0.34$0.54$0.20
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.00$1.49$0.36$0.62$0.25
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.83$0.06$1.77$0.36$0.57$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$43,734
Mission and Program Overview

Mission

To maintain a public cemetery.

Provide Casket and Cremation Burial Services

Program Services

DescriptionGrantsExpenses
Provide Casket and Cremation Burial Services-$20,810
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeffrey PelkeyPresident-$0--
William MorgridgeVice President-$0--
Orland McPhersonTrustee-$0--
Wesley BrumbaughSecretary / Treasurer-$0--
Alex OrestisTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Levi Shuah Brooks Memorial Park
EIN
01-0474234
Phone
2074394900
Address
1129 State Rd, Eliot, ME 03903

Signing Officer

Name
Wesley Brumbaugh
Title
TreasurerSecretary
Phone
2074394900
Signed
2025-11-10
Discuss with paid preparer
Yes

Preparer

Firm
Foundation Group Inc
Address
2451 Atrium Way Suite 300, Nashville, TN 37214
Preparer
Andrew D Payne EA
Phone
6153619445
Supplemental Narrative

Additional Explanations

Form 990-EZ, Part I, Line 16, Other Expenses

“Equipment rental and maintenance 1,982”

Form 990-EZ, Part I, Line 16, Other Expenses

“Supplies 100”

Form 990-EZ, Part I, Line 16, Other Expenses

“Insurance 2,524”

Form 990-EZ, Part I, Line 16, Other Expenses

“Subscriptions 790”

Form 990-EZ, Part I, Line 16, Other Expenses

“Taxes 3,637”

Form 990-EZ, Part I, Line 20, Net Assets

“Unrealized gain on marketable securities 2,469”

Form 990-EZ, Part II, Line 24, Other Assets

“Prepaid MEUCF Beginning of year 46, End of year 0”

Form 990-EZ, Part II, Line 26, Liabilities

“Accrued Withheld Payroll Tax Beginning of year 1,451, End of year 0”

Raw XML Appendix126 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/AddressChangeInd0X
IRS990EZ/BooksInCareOfDetail/PersonNm0Wesley Brumbaugh
IRS990EZ/BooksInCareOfDetail/PhoneNum02074394900
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01129 State Rd
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Eliot
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0ME
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd003903
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt041273
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt038281
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-4056
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt08880
IRS990EZ/FiledScheduleAInd0false
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt068204
IRS990EZ/Form990TotalAssetsGrp/EOYAmt065166
IRS990EZ/GrossReceiptsAmt043734
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt0134
IRS990EZ/LandAndBuildingsGrp/BOYAmt026885
IRS990EZ/LandAndBuildingsGrp/EOYAmt026885
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt066753
IRS990EZ/NetAssetsOrFundBalancesEOYAmt065166
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt066753
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt065166
IRS990EZ/OccupancyRentUtltsAndMaintAmt06528
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3004.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4001.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0Jeffrey Pelkey
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1William Morgridge
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2Orland McPherson
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3Wesley Brumbaugh
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4Alex Orestis
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Trustee
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Secretary / Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Trustee
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt046
IRS990EZ/OtherChangesInNetAssetsAmt02469
IRS990EZ/OtherExpensesTotalAmt09033
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0Provide Casket and Cremation Burial Services
IRS990EZ/ProgramServiceRevenueAmt043600
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0Provide Casket and Cremation Burial Services
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt020810
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt023349
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0ME
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt01451
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt047790
IRS990EZ/TotalProgramServiceExpensesAmt020810
IRS990EZ/TotalRevenueAmt043734
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0None at this time
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Equipment rental and maintenance 1,982
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Supplies 100
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Insurance 2,524
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Subscriptions 790
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Taxes 3,637
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5Unrealized gain on marketable securities 2,469
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Prepaid MEUCF Beginning of year 46, End of year 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Accrued Withheld Payroll Tax Beginning of year 1,451, End of year 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990-EZ, Part I, Line 16, Other Expenses
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990-EZ, Part I, Line 20, Net Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990-EZ, Part II, Line 24, Other Assets
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990-EZ, Part II, Line 26, Liabilities
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Wesley Brumbaugh
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TreasurerSecretary
ReturnHeader/BusinessOfficerGrp/PhoneNum02074394900
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Levi Shuah Brooks Memorial Park
ReturnHeader/Filer/BusinessNameControlTxt0LEVI
ReturnHeader/Filer/EIN0010474234
ReturnHeader/Filer/PhoneNum02074394900
ReturnHeader/Filer/USAddress/AddressLine1Txt01129 State Rd
ReturnHeader/Filer/USAddress/CityNm0Eliot
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ME
ReturnHeader/Filer/USAddress/ZIPCd003903
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621813735
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Foundation Group Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02451 Atrium Way Suite 300
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Nashville
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037214
ReturnHeader/PreparerPersonGrp/PhoneNum06153619445
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Andrew D Payne EA
ReturnHeader/ReturnTs02025-11-10T01:42:35-00:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.