Civic Intelligence

Daniel C Jacobus Cemetery Trust

EIN 13-6078273 • 501(c)4 • Pittsburgh, PA

Profile

The daniel c jacobus cemetery trust is a trust operated to provide for the perpetual care of various cemetery lots, benefitting the first reformed church cemetery

PO Box 185Pittsburgh, PA 15230-0185

n/A

Siviq Scores

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

Liabilities / Assets

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

61st percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

93rd percentile

51%

Higher net margin than 93% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$5,521

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 33.1% of source-year revenue.

501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

61st percentile

3.0%

Faster asset growth than 61% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

96th percentile

156%

Faster revenue growth than 96% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$295,433

Up $8,514 (+3.0%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$295,433

Up $8,514 (+3.0%) from 2023

Operations
Liabilities / Revenue61st percentileNet Margin93rd percentile

Revenue

Up

$16,666

Up $10,162 (+156%) from 2023

Expenses

Down

$8,164

Down $646 (-7.3%) from 2023

Net Income

Up

$8,502

Up $10,808 (+469%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth61st percentile

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

$300K$200K$100K$0Assets 2020: $257,057Liabilities 2020: $0Net Assets 2020: $257,0572020Assets 2021: $271,443Liabilities 2021: $0Net Assets 2021: $271,4432021Assets 2022: $289,226Liabilities 2022: $0Net Assets 2022: $289,2262022Assets 2023: $286,919Liabilities 2023: $0Net Assets 2023: $286,9192023Assets 2024: $295,433Liabilities 2024: $0Net Assets 2024: $295,4332024

Highlighted filing

2024

Assets$295,433
Liabilities$0
Net Assets$295,433
Open 2024 Filing

Operations Trend

Revenue Growth96th percentile

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

$30K$20K$10K$0-$10KRevenue 2020: $10,998Expenses 2020: $5,769Net Income 2020: $5,2292020Revenue 2021: $21,478Expenses 2021: $7,093Net Income 2021: $14,3852021Revenue 2022: $28,232Expenses 2022: $10,426Net Income 2022: $17,8062022Revenue 2023: $6,504Expenses 2023: $8,810Net Income 2023: -$2,3062023Revenue 2024: $16,666Expenses 2024: $8,164Net Income 2024: $8,5022024

Highlighted filing

2024

Revenue$16,666
Expenses$8,164
Net Income$8,502
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$295,433
Liabilities
$0
Net assets
$295,433
Revenue
$16,666
Expenses
$8,164
Net income
$8,502
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.95$0.00$2.95$0.17$0.08$0.09
2023Detailed filing. Detailed filing data is available for this year.$2.87$0.00$2.87$0.07$0.09$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.89$0.00$2.89$0.28$0.10$0.18
2021Detailed filing. Detailed filing data is available for this year.$2.71$0.00$2.71$0.21$0.07$0.14
2020Detailed filing. Detailed filing data is available for this year.$2.57$0.00$2.57$0.11$0.06$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 17, 2025
Return Version
2024v5.1
Gross Receipts
$16,666
Mission and Program Overview

Mission

The daniel c jacobus cemetery trust is a trust operated to provide for the perpetual care of various cemetery lots, benefitting the first reformed church cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$286,919$295,433▲ $8,514
Investments in Publicly Traded Securities$280,526$288,592▲ $8,066
Savings and Temporary Cash Investments$6,393$6,841▲ $448
Total Assets$286,919$295,433▲ $8,514
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$286,919$295,433▲ $8,514
Total Liabilities and Net Assets / Fund Balance$286,919$295,433▲ $8,514
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleBaseTotal
-Trustee$5,521$5,521
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$16,666
Other Revenue
$0
Change in Net Assets
$8,502
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,521
Grants and Similar Amounts Paid$1,901
Other Expenses$742
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$2,208$3,313-$5,521
Grants to Domestic Orgs$1,901--$1,901
Other Expenses$742--$742
Total Functional Expenses$4,851$3,313$0$8,164
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

FORM 990, PART VII, SECTION A, LINE 1A, COLUMN(B)

“Average hours per week devoted to position: as trustee, bny mellon, n.a. Provides administrative services such as acting as investment manager for the named organization. These services require numerous individual bank employees' involvement in the activities of the organization and thus cannot be quantified on an hourly basis. Therefore, the trustee fees are not based upon an hourly basis, but are calculated based upon factors such as market value of the”

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8A

“This organization has a sole institutional trustee and does not have a governing body”

EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8B

“This organization has a sole institutional trustee and does not have a governing body”

Form 990, Page 6, Part VI, Line 11-description of Process for Review

“NO PROCEDURE IN PLACE”

Form 990, Page 6, Part VI, Line 19

“No docuents available to the public”

Filing and Contact Details

Filer

Filer Name
Daniel C Jacobus Cemetery Trust
EIN
13-6078273
Phone
8888055689
Address
PO BOX 185, PITTSBURGH, PA 15230-0185

Signing Officer

Name
Michael Stagis
Title
Vice President
Phone
8888055689
Signed
2025-04-17
Discuss with paid preparer
Yes

Organization Details

Formed
1947
Legal Domicile
Nj
Voting Board Members
1
Independent Board Members
0
Employees
0

Preparer

Firm
Pwc US Tax Llp
Address
301 GRANT STREET, PITTSBURGH, PA 15219
Preparer
Daniel Waltman
Phone
4123556000
Supplemental Narrative

Additional Explanations

Form 990, Part V, Line 8, 9

“These questions are not applicable as this is not a donor advised fund”

Explanation for Form 990, Part XI, Line 9

“The amount on this line represents: mutual fund timing adjustement $13; rounding ($1)”

Raw XML Appendix237 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
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IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0THE DANIEL C JACOBUS CEMETERY TRUST IS A TRUST OPERATED TO PROVIDE FOR THE PERPETUAL CARE OF VARIOUS CEMETERY LOTS, BENEFITTING THE FIRST REFORMED CHURCH CEMETERY
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0BNY MELLON NA
IRS990/BooksInCareOfDetail/PhoneNum08888055689
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 185
IRS990/BooksInCareOfDetail/USAddress/CityNm0PITTSBURGH
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0152300185
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IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
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IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt02208
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt05521
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt01901
IRS990/CYInvestmentIncomeAmt016666
IRS990/CYOtherExpensesAmt0742
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IRS990/CYRevenuesLessExpensesAmt08502
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt016666
IRS990/DecisionsSubjectToApprovaInd0false
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IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0FIRST REFORMED CHURCH CEMETERY 529 NEWARK POMPTON TPKE POMPTON PLAINS, NJ 07444-1796
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExcsTaxSect4951Or4952Or4953Ind0false
IRS990/ExpenseAmt01901
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.0
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt0BNY MELLON NA
IRS990/Form990PartVIISectionAGrp/InstitutionalTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt05521
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01947
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
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IRS990/GainOrLossGrp/SecuritiesAmt07817
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt01
IRS990/GrantAmt01901
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt01901
IRS990/GrantsToDomesticOrgsGrp/TotalAmt01901
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt07817
IRS990/GrossReceiptsAmt016666
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartVInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt08849
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt08849
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0280526
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0288592
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0NJ
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0THE DANIEL C JACOBUS CEMETERY TRUST IS A TRUST OPERATED TO PROVIDE FOR THE PERPETUAL CARE OF VARIOUS CEMETERY LOTS, BENEFITTING THE FIRST REFORMED CHURCH CEMETERY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0286919
IRS990/NetAssetsOrFundBalancesEOYAmt0295433
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt07817
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt07817
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt012
IRS990/OtherExpensesGrp/Desc0OTHER EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt0742
IRS990/OtherExpensesGrp/TotalAmt0742
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt03297
IRS990/PYInvestmentIncomeAmt06504
IRS990/PYOtherExpensesAmt0621
IRS990/PYRevenuesLessExpensesAmt0-2306
IRS990/PYSalariesCompEmpBnftPaidAmt04892
IRS990/PYTotalExpensesAmt08810
IRS990/PYTotalRevenueAmt06504
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt08502
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06393
IRS990/SavingsAndTempCashInvstGrp/EOYAmt06841
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THESE QUESTIONS ARE NOT APPLICABLE AS THIS IS NOT A DONOR ADVISED FUND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVERAGE HOURS PER WEEK DEVOTED TO POSITION: AS TRUSTEE, BNY MELLON, N.A. PROVIDES ADMINISTRATIVE SERVICES SUCH AS ACTING AS INVESTMENT MANAGER FOR THE NAMED ORGANIZATION. THESE SERVICES REQUIRE NUMEROUS INDIVIDUAL BANK EMPLOYEES' INVOLVEMENT IN THE ACTIVITIES OF THE ORGANIZATION AND THUS CANNOT BE QUANTIFIED ON AN HOURLY BASIS. THEREFORE, THE TRUSTEE FEES ARE NOT BASED UPON AN HOURLY BASIS, BUT ARE CALCULATED BASED UPON FACTORS SUCH AS MARKET VALUE OF THE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THIS ORGANIZATION HAS A SOLE INSTITUTIONAL TRUSTEE AND DOES NOT HAVE A GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THIS ORGANIZATION HAS A SOLE INSTITUTIONAL TRUSTEE AND DOES NOT HAVE A GOVERNING BODY
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO PROCEDURE IN PLACE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NO DOCUENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE AMOUNT ON THIS LINE REPRESENTS: MUTUAL FUND TIMING ADJUSTEMENT $13; ROUNDING ($1)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART V, LINE 8, 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VII, SECTION A, LINE 1a, COLUMN(b)
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6EXPLANATION FOR FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
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IRS990/TotalLiabilitiesBOYAmt00
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IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt01
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL STAGIS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08888055689
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-17
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DANIEL C JACOBUS CEMETERY TRUST
ReturnHeader/Filer/BusinessNameControlTxt0DANI
ReturnHeader/Filer/EIN0136078273
ReturnHeader/Filer/PhoneNum08888055689
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 185
ReturnHeader/Filer/USAddress/CityNm0PITTSBURGH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd0152300185
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0920460586
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PWC US TAX LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0301 GRANT STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PITTSBURGH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015219
ReturnHeader/PreparerPersonGrp/PhoneNum04123556000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-04-17
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL WALTMAN
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-06T14:01:30-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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