Civic Intelligence

Lowville Rural Cemetery Association

EIN 15-0371138 • 501(c)13 • Lowville, NY

Pub. 78 EligibleNTEE Y52Z

Profile

BURIAL OF THE DECEASED

PO Box 151Lowville, NY 13367

n/A

Siviq Scores

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

Liabilities / Assets

65th percentile

0.00x

Higher debt load relative to assets than 65% of similar nonprofits.

NTEE Y • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

70th percentile

0.02x

Higher debt load relative to revenue than 70% of similar nonprofits.

NTEE Y • $500k-$1M nonprofits • Source year 2025

Net Margin

47th percentile

9.4%

Higher net margin than 47% of similar nonprofits.

NTEE Y • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

71st percentile

$0

Higher top officer pay than 71% of similar nonprofits.

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

NTEE Y • $500k-$1M nonprofits • Source year 2025

Asset Growth

65th percentile

8.6%

Faster asset growth than 65% of similar nonprofits.

NTEE Y • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

32nd percentile

-1.1%

Faster revenue growth than 32% of similar nonprofits.

NTEE Y • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$605,617

Up $47,862 (+8.6%) from 2024

Liabilities

Down

$1,393

Down $58 (-4.0%) from 2024

Net Assets

Up

$604,224

Up $47,920 (+8.6%) from 2024

Operations
Liabilities / Revenue70th percentileNet Margin47th percentile

Revenue

Down

$75,900

Down $822 (-1.1%) from 2024

Expenses

Down

$68,747

Down $11,295 (-14%) from 2024

Net Income

Up

$7,153

Up $10,473 (+315%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth65th percentile

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

$800K$600K$400K$200K$0Assets 2012: $394,852Liabilities 2012: $4412012Assets 2013: $429,122Liabilities 2013: $982013Assets 2014: $418,274Liabilities 2014: $100Net Assets 2014: $418,1742014Assets 2015: $436,620Liabilities 2015: $260Net Assets 2015: $436,3602015Assets 2016: $407,135Liabilities 2016: $271Net Assets 2016: $406,8642016Assets 2017: $432,376Liabilities 2017: $56Net Assets 2017: $432,3202017Assets 2018: $488,705Liabilities 2018: $88Net Assets 2018: $488,6172018Assets 2019: $507,389Liabilities 2019: $0Net Assets 2019: $507,3892019Assets 2020: $474,107Liabilities 2020: $1,088Net Assets 2020: $473,0192020Assets 2021: $574,566Liabilities 2021: $619Net Assets 2021: $573,9472021Assets 2022: $548,887Liabilities 2022: $806Net Assets 2022: $548,0812022Assets 2023: $524,666Liabilities 2023: $362Net Assets 2023: $524,3042023Assets 2024: $557,755Liabilities 2024: $1,451Net Assets 2024: $556,3042024Assets 2025: $605,617Liabilities 2025: $1,393Net Assets 2025: $604,2242025

Highlighted filing

2025

Assets$605,617
Liabilities$1,393
Net Assets$604,224
Open 2025 Filing

Operations Trend

Revenue Growth32nd percentile

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

$150K$100K$50K$0-$50KRevenue 2012: $46,550Expenses 2012: $58,379Net Income 2012: -$11,8292012Revenue 2013: $102,557Expenses 2013: $74,286Net Income 2013: $28,2712013Revenue 2014: $53,276Expenses 2014: $54,872Net Income 2014: -$1,5962014Revenue 2015: $87,147Expenses 2015: $59,129Net Income 2015: $28,0182015Revenue 2016: $57,263Expenses 2016: $67,252Net Income 2016: -$9,9892016Revenue 2017: $49,755Expenses 2017: $57,330Net Income 2017: -$7,5752017Revenue 2018: $112,683Expenses 2018: $68,698Net Income 2018: $43,9852018Revenue 2019: $82,893Expenses 2019: $84,826Net Income 2019: -$1,9332019Revenue 2020: $87,055Expenses 2020: $78,836Net Income 2020: $8,2192020Revenue 2021: $67,192Expenses 2021: $77,174Net Income 2021: -$9,9822021Revenue 2022: $66,109Expenses 2022: $78,711Net Income 2022: -$12,6022022Revenue 2023: $73,121Expenses 2023: $82,869Net Income 2023: -$9,7482023Revenue 2024: $76,722Expenses 2024: $80,042Net Income 2024: -$3,3202024Revenue 2025: $75,900Expenses 2025: $68,747Net Income 2025: $7,1532025

Highlighted filing

2025

Revenue$75,900
Expenses$68,747
Net Income$7,153
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$605,617
Liabilities
$1,393
Net assets
$604,224
Revenue
$75,900
Expenses
$68,747
Net income
$7,153
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.06$0.01$6.04$0.76$0.69$0.07
2024Detailed filing. Detailed filing data is available for this year.$5.58$0.01$5.56$0.77$0.80$0.03
2023Detailed filing. Detailed filing data is available for this year.$5.25$0.00$5.24$0.73$0.83$0.10
2022Detailed filing. Detailed filing data is available for this year.$5.49$0.01$5.48$0.66$0.79$0.13
2021Detailed filing. Detailed filing data is available for this year.$5.75$0.01$5.74$0.67$0.77$0.10
2020Detailed filing. Detailed filing data is available for this year.$4.74$0.01$4.73$0.87$0.79$0.08
2019Detailed filing. Detailed filing data is available for this year.$5.07$0.00$5.07$0.83$0.85$0.02
2018Detailed filing. Detailed filing data is available for this year.$4.89$0.00$4.89$1.13$0.69$0.44
2017Detailed filing. Detailed filing data is available for this year.$4.32$0.00$4.32$0.50$0.57$0.08
2016Detailed filing. Detailed filing data is available for this year.$4.07$0.00$4.07$0.57$0.67$0.10
2015Detailed filing. Detailed filing data is available for this year.$4.37$0.00$4.36$0.87$0.59$0.28
2014Detailed filing. Detailed filing data is available for this year.$4.18$0.00$4.18$0.53$0.55$0.02
2013Summary only. Only limited summary data is available for this year.$4.29$0.00$1.03$0.74$0.28
2012Summary only. Only limited summary data is available for this year.$3.95$0.00$0.47$0.58$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Aug 11, 2025
Return Version
2024v5.0
Gross Receipts
$75,900
Mission and Program Overview

Mission

BURIAL OF THE DECEASED

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$468,655$508,559▲ $39,904
Land, Buildings, and Equipment, Net$59,028$54,083▼ $4,945
Cash and Non-Interest-Bearing Accounts$30,072$42,975▲ $12,903
Total Assets$557,755$605,617▲ $47,862
Liabilities
Other Liabilities$1,451$1,393▼ $58
Total Liabilities$1,451$1,393▼ $58
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$556,304$604,224▲ $47,920
Total Net Assets Fund Balance$556,304$604,224▲ $47,920
Total Liabilities and Net Assets / Fund Balance$557,755$605,617▲ $47,862

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$54,083$53,408$107,491
Compensation and Service Providers
Top Officer Pay71st percentile

Board Members and Trustees

NameTitle
JOHN E O'BRIENPresident
Christine M ClemensTrustee
David D SundquistTrustee
Derek J MyersTrustee
F Neil KeibTrustee
Kristy a NortzTrustee
MARK A O'CONNORTrustee
Mary Lou GuignardTrustee
Robert RohringTrustee
Edgar S K Merrell 3rdSecretary/tr
Joanne DicobTreasurer
Michael R MccueVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$14,410
Program Service Revenue
$32,284
Investment Income
$20,806
Other Revenue
$8,400
All Other Contributions
$14,410
Change in Net Assets
$7,153
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$41,837
Salaries, Compensation, and Employee Benefits$26,910
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$23,410--$23,410
Insurance$9,605--$9,605
Depreciation Depletion$4,945--$4,945
Occupancy$4,574--$4,574
Payroll Taxes$3,500--$3,500
All Other Expenses$2,070$281-$2,351
Fees for Services Accounting-$2,295-$2,295
Other Expenses$1,907--$1,907
Total Functional Expenses$66,171$2,576$0$68,747
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes$1,393
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Lowville Rural Cemetery Association
EIN
15-0371138
Phone
3153768214
Address
PO BOX 151, LOWVILLE, NY 13367

Signing Officer

Name
Edgar S K Merrell 3rd
Title
Secretary/trustee
Phone
3153768214
Signed
2025-08-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
JOHN E O'BRIEN
Legal Domicile
Ny
Voting Board Members
12
Independent Board Members
12
Employees
3

Preparer

Firm
Lawrence & Philippe Cpas Pllc
Address
5564 WOODLAWN AVENUE, LOWVILLE, NY 13367
Preparer
Scott a Lawrence
Phone
3156130145
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Net unrealized gains on investments 40,767 net unrealized losses on investments 0 total 40,767”

Raw XML Appendix331 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.

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IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NET UNREALIZED GAINS ON INVESTMENTS 40,767 NET UNREALIZED LOSSES ON INVESTMENTS 0 TOTAL 40,767
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0557755
IRS990/TotalAssetsEOYAmt0605617
IRS990/TotalAssetsGrp/BOYAmt0557755
IRS990/TotalAssetsGrp/EOYAmt0605617
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt014410
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02576
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt066171
IRS990/TotalFunctionalExpensesGrp/TotalAmt068747
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01451
IRS990/TotalLiabilitiesEOYAmt01393
IRS990/TotalLiabilitiesGrp/BOYAmt01451
IRS990/TotalLiabilitiesGrp/EOYAmt01393
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0556304
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0604224
IRS990/TotalProgramServiceExpensesAmt066171
IRS990/TotalProgramServiceRevenueAmt032284
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt061490
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt075900
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0557755
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0605617
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08269 STATE ROUTE 12
IRS990/USAddress/CityNm0LOWVILLE
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd013367
IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt012
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0EDGAR S K MERRELL 3RD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum03153768214
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOWVILLE RURAL CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LOWV
ReturnHeader/Filer/EIN0150371138
ReturnHeader/Filer/PhoneNum03153768214
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 151
ReturnHeader/Filer/USAddress/CityNm0LOWVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd013367
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0852083393
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LAWRENCE & PHILIPPE CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05564 WOODLAWN AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LOWVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd013367
ReturnHeader/PreparerPersonGrp/PhoneNum03156130145
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT A LAWRENCE
ReturnHeader/ReturnTs02025-09-23T13:57:20-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-05-01
ReturnHeader/TaxPeriodEndDt02025-04-30
ReturnHeader/TaxYr02024

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