Civic Intelligence

Berlin Corner Cemetery Association

EIN 03-0197468 • 501(c)13 • Berlin, VT

Pub. 78 Eligible990-N Coverage

Profile

Maintain/operate burial grounds for human remains

c/o LINDA MULLEN 111 BIRCHWOOD DRBerlin, VT 05602

n/A

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

76th percentile

49%

Higher net margin than 76% 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

88th percentile

15%

Faster asset growth than 88% of similar nonprofits.

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

Revenue Growth

42nd percentile

-2.8%

Faster revenue growth than 42% of similar nonprofits.

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

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$480,266

Up $61,120 (+15%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

Up

$480,266

Up $61,120 (+15%) from 2024

Operations
Liabilities / RevenueScore unavailableNet Margin76th percentile

Revenue

Down

$79,708

Down $2,294 (-2.8%) from 2024

Expenses

Down

$40,779

Down $7,288 (-15%) from 2024

Net Income

Up

$38,929

Up $4,994 (+15%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth88th percentile

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

$600K$400K$200K$0Assets 2010: $289,635Liabilities 2010: $3502010Assets 2011: $296,832Liabilities 2011: $02011Assets 2012: $301,396Liabilities 2012: $4502012Assets 2013: $299,624Liabilities 2013: $1,8002013Assets 2019: $379,631Liabilities 2019: $4,526Net Assets 2019: $375,1052019Assets 2020: $381,426Liabilities 2020: $0Net Assets 2020: $381,4262020Assets 2021: $402,583Liabilities 2021: $0Net Assets 2021: $402,5832021Assets 2022: $333,951Liabilities 2022: $0Net Assets 2022: $333,9512022Assets 2023: $379,759Liabilities 2023: $0Net Assets 2023: $379,7592023Assets 2024: $419,146Net Assets 2024: $419,1462024Assets 2025: $480,266Net Assets 2025: $480,2662025

Highlighted filing

2025

Assets$480,266
Liabilities-
Net Assets$480,266
Open 2025 Filing

Operations Trend

Revenue Growth42nd percentile

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

$100K$50K$0-$50KRevenue 2010: $34,812Expenses 2010: $26,671Net Income 2010: $8,1412010Revenue 2011: $25,621Expenses 2011: $18,524Net Income 2011: $7,0972011Revenue 2012: $28,967Expenses 2012: $24,403Net Income 2012: $4,5642012Revenue 2013: $23,422Expenses 2013: $26,544Net Income 2013: -$3,1222013Revenue 2019: $62,862Expenses 2019: $73,436Net Income 2019: -$10,5742019Revenue 2020: $77,412Expenses 2020: $71,234Net Income 2020: $6,1782020Revenue 2021: $78,703Expenses 2021: $64,826Net Income 2021: $13,8772021Revenue 2022: $53,154Expenses 2022: $65,930Net Income 2022: -$12,7762022Revenue 2023: $68,902Expenses 2023: $40,335Net Income 2023: $28,5672023Revenue 2024: $82,002Expenses 2024: $48,067Net Income 2024: $33,9352024Revenue 2025: $79,708Expenses 2025: $40,779Net Income 2025: $38,9292025

Highlighted filing

2025

Revenue$79,708
Expenses$40,779
Net Income$38,929
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$480,266
Liabilities
-
Net assets
$480,266
Revenue
$79,708
Expenses
$40,779
Net income
$38,929
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.80$4.80$0.80$0.41$0.39
2024Detailed filing. Detailed filing data is available for this year.$4.19$4.19$0.82$0.48$0.34
2023Detailed filing. Detailed filing data is available for this year.$3.80$0.00$3.80$0.69$0.40$0.29
2022Detailed filing. Detailed filing data is available for this year.$3.34$0.00$3.34$0.53$0.66$0.13
2021Detailed filing. Detailed filing data is available for this year.$4.03$0.00$4.03$0.79$0.65$0.14
2020Detailed filing. Detailed filing data is available for this year.$3.81$0.00$3.81$0.77$0.71$0.06
2019Detailed filing. Detailed filing data is available for this year.$3.80$0.05$3.75$0.63$0.73$0.11
2013Summary only. Only limited summary data is available for this year.$3.00$0.02$0.23$0.27$0.03
2012Summary only. Only limited summary data is available for this year.$3.01$0.00$0.29$0.24$0.05
2011Summary only. Only limited summary data is available for this year.$2.97$0.00$0.26$0.19$0.07
2010Summary only. Only limited summary data is available for this year.$2.90$0.00$0.35$0.27$0.08
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 31, 2026
Return Version
2025v4.1
Gross Receipts
$79,708
Mission and Program Overview

Mission

Maintain/operate burial grounds for human remains

Program Services

DescriptionGrantsExpenses
MAINTAIN CEMETERY GROUNDS AND ROADS, SOLD LOTS, PERFORMED INTERMENTS AND INURNMENTS, PREPARED FOUNDATIONS FOR HEADSTONES, INSTALL GRASS MARKERS--
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JEFF MUGFORDVice President-$0--
MATTHEW FITZGERALDPresidentPT$0--
JONATHAN BOUCHERSecretary-$0--
LINDA MULLENTreasurer-$0--
LINDA SANDSTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Berlin Corner Cemetery Association
EIN
03-0197468
Phone
8022796695
Address
c/o LINDA MULLEN 111 BIRCHWOOD DR, BERLIN, VT 05602

Signing Officer

Name
Matthew Fitzgerald
Title
President
Signed
2026-03-31
Discuss with paid preparer
Yes

Preparer

Firm
Fothergill Segale & Valley LLC
Address
143 Barre Street, Montpelier, VT 05602
Preparer
Michael L Segale CPA
Phone
8022236261
Supplemental Narrative

Additional Explanations

Other Expenses.1001

“Advertising and Promotion $37”

Other Expenses.1002

“Office Expenses $1112”

Other Expenses.1009

“Depreciation $2603”

Other Expenses.1012

“Insurance $3126”

Other Expenses.1

“grounds maintenance $31839”

Other Expenses.2

“corner posts $1095”

Other Expenses.3

“lot sale commissions $842”

Raw XML Appendix121 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/BooksInCareOfDetail/PersonNm0LINDA MULLEN
IRS990EZ/BooksInCareOfDetail/PhoneNum08022796695
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0111 BIRCHWOOD DRIVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BERLIN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd005602
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0391920
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0455643
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt010000
IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt038929
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0125
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0419146
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0480266
IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GrossReceiptsAmt079708
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt026683
IRS990EZ/LandAndBuildingsGrp/BOYAmt027226
IRS990EZ/LandAndBuildingsGrp/EOYAmt024623
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0419146
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0480266
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0419146
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0480266
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt15.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt33.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JEFF MUGFORD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1MATTHEW FITZGERALD
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JONATHAN BOUCHER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3LINDA MULLEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4LINDA SANDS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0Vice President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1President
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2Secretary
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3Treasurer
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4Trustee
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt022191
IRS990EZ/OtherExpensesTotalAmt040654
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0MAINTAIN/OPERATE BURIAL GROUNDS FOR HUMAN REMAINS
IRS990EZ/ProgramServiceRevenueAmt043025
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0MAINTAIN CEMETERY GROUNDS AND ROADS, SOLD LOTS, PERFORMED INTERMENTS AND INURNMENTS, PREPARED FOUNDATIONS FOR HEADSTONES, INSTALL GRASS MARKERS
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SpecialEventsDirectExpensesAmt00
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt040779
IRS990EZ/TotalRevenueAmt079708
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Advertising and Promotion $37
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Office Expenses $1112
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Depreciation $2603
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Insurance $3126
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4grounds maintenance $31839
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5corner posts $1095
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6lot sale commissions $842
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Other Expenses.1001
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other Expenses.1002
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other Expenses.1009
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Other Expenses.1012
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other Expenses.1
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Other Expenses.2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Other Expenses.3
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MATTHEW FITZGERALD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BERLIN CORNER CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0BERL
ReturnHeader/Filer/EIN0030197468
ReturnHeader/Filer/PhoneNum08022796695
ReturnHeader/Filer/USAddress/AddressLine1Txt0c/o LINDA MULLEN 111 BIRCHWOOD DR
ReturnHeader/Filer/USAddress/CityNm0BERLIN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VT
ReturnHeader/Filer/USAddress/ZIPCd005602
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0331852862
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Fothergill Segale & Valley LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0143 Barre Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Montpelier
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0VT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd005602
ReturnHeader/PreparerPersonGrp/PhoneNum08022236261
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Michael L Segale CPA
ReturnHeader/ReturnTs02026-04-15T12:12:25-07:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)13 • <$500k nonprofits