Civic Intelligence

Cayuga Crematorium Inc

EIN 16-1102999 • 501(c)13 • Dryden, NY

Profile

Provision of cremation services

55 West Main Street PO Box 22Dryden, NY 13053

www.perkinsfuneralhome.com

Siviq Scores

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

Liabilities / Assets

90th percentile

0.06x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2022

Liabilities / Revenue

88th percentile

0.06x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2022

Net Margin

24th percentile

-24%

Higher net margin than 24% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2022

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 2014

Asset Growth

7th percentile

-21%

Faster asset growth than 7% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

19th percentile

-27%

Faster revenue growth than 19% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2021 to 2022

Assets

Down

$253,306

Down $67,532 (-21%) from 2021

Liabilities

Down

$14,323

Down $13,406 (-48%) from 2021

Net Assets

Down

$238,983

Down $54,126 (-18%) from 2021

Revenue

Down

$222,715

Down $81,064 (-27%) from 2021

Expenses

Down

$275,148

Down $23,324 (-7.8%) from 2021

Net Income

Down

-$52,433

Down $57,740 (-1088%) from 2021

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $154,347Net Assets 2010: $154,3472010Assets 2011: $187,642Liabilities 2011: $0Net Assets 2011: $187,6422011Assets 2012: $268,896Liabilities 2012: $0Net Assets 2012: $268,8962012Assets 2013: $314,005Liabilities 2013: $0Net Assets 2013: $314,0052013Assets 2014: $328,887Liabilities 2014: $0Net Assets 2014: $328,8872014Assets 2015: $371,743Liabilities 2015: $0Net Assets 2015: $371,7432015Assets 2016: $422,347Liabilities 2016: $0Net Assets 2016: $422,3472016Assets 2017: $459,446Liabilities 2017: $0Net Assets 2017: $459,4462017Assets 2018: $245,658Liabilities 2018: $0Net Assets 2018: $245,6582018Assets 2019: $225,438Liabilities 2019: $0Net Assets 2019: $225,4382019Assets 2020: $287,802Liabilities 2020: $0Net Assets 2020: $287,8022020Assets 2021: $320,838Liabilities 2021: $27,729Net Assets 2021: $293,1092021Assets 2022: $253,306Liabilities 2022: $14,323Net Assets 2022: $238,9832022

Highlighted filing

2022

Assets$253,306
Liabilities$14,323
Net Assets$238,983

Operations Trend

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

$400K$200K$0-$200KRevenue 2010: $167,658Expenses 2010: $131,995Net Income 2010: $35,6632010Revenue 2011: $171,402Expenses 2011: $138,107Net Income 2011: $33,2952011Revenue 2012: $177,640Expenses 2012: $96,386Net Income 2012: $81,2542012Revenue 2013: $183,674Expenses 2013: $138,565Net Income 2013: $45,1092013Revenue 2014: $158,472Expenses 2014: $143,589Net Income 2014: $14,8832014Revenue 2015: $190,817Expenses 2015: $147,961Net Income 2015: $42,8562015Revenue 2016: $206,177Expenses 2016: $155,573Net Income 2016: $50,6042016Revenue 2017: $209,060Expenses 2017: $171,961Net Income 2017: $37,0992017Revenue 2018: $212,509Expenses 2018: $224,832Net Income 2018: -$12,3232018Revenue 2019: $193,935Expenses 2019: $214,155Net Income 2019: -$20,2202019Revenue 2020: $369,091Expenses 2020: $306,727Net Income 2020: $62,3642020Revenue 2021: $303,779Expenses 2021: $298,472Net Income 2021: $5,3072021Revenue 2022: $222,715Expenses 2022: $275,148Net Income 2022: -$52,4332022

Highlighted filing

2022

Revenue$222,715
Expenses$275,148
Net Income-$52,433

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$2.53$0.14$2.39$2.23$2.75$0.52
2021Detailed filing. Detailed filing data is available for this year.$3.21$0.28$2.93$3.04$2.98$0.05
2020Detailed filing. Detailed filing data is available for this year.$2.88$0.00$2.88$3.69$3.07$0.62
2019Detailed filing. Detailed filing data is available for this year.$2.25$0.00$2.25$1.94$2.14$0.20
2018Detailed filing. Detailed filing data is available for this year.$2.46$0.00$2.46$2.13$2.25$0.12
2017Detailed filing. Detailed filing data is available for this year.$4.59$0.00$4.59$2.09$1.72$0.37
2016Summary only. Only limited summary data is available for this year.$4.22$0.00$4.22$2.06$1.56$0.51
2015Detailed filing. Detailed filing data is available for this year.$3.72$0.00$3.72$1.91$1.48$0.43
2014Detailed filing. Detailed filing data is available for this year.$3.29$0.00$3.29$1.58$1.44$0.15
2013Detailed filing. Detailed filing data is available for this year.$3.14$0.00$3.14$1.84$1.39$0.45
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.69$0.00$2.69$1.78$0.96$0.81
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.88$0.00$1.88$1.71$1.38$0.33
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$1.54$1.68$1.32$0.36
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 9, 2023
Return Version
2022v5.0
Gross Receipts
$222,715
Mission and Program Overview

Mission

Provision of cremation services

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$293,109$238,983▼ $54,126
Cash and Non-Interest-Bearing Accounts$192,858$140,226▼ $52,632
Savings and Temporary Cash Investments$60,282$60,584▲ $302
Land, Buildings, and Equipment, Net$51,476$36,274▼ $15,202
Other Notes and Loans Receivable, Net$16,222$16,222→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$320,838$253,306▼ $67,532
Liabilities
Mortgage Notes Payable Secured by Investment Property$27,729$14,323▼ $13,406
Total Liabilities$27,729$14,323▼ $13,406
Net Assets / Fund Balance
Total Net Assets Fund Balance$293,109$238,983▼ $54,126
Total Liabilities and Net Assets / Fund Balance$320,838$253,306▼ $67,532

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$21,868$59,588$81,456
Buildings$14,406$9,917$24,323
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joseph BowersPresidentPT$64,470$64,470
Dennis TotmanDirectorPT$20,967$20,967
Gary TyrrellDirectorPT$11,486$11,486
Karen L BowersDirector-$7,702$7,702
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$222,325
Investment Income
$390
Other Revenue
$0
Change in Net Assets
$-52,433
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$156,957
Salaries, Compensation, and Employee Benefits$118,191
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$100,523$7,702-$108,225
Occupancy$102,922--$102,922
Depreciation Depletion$15,202--$15,202
Payroll Taxes$9,966--$9,966
Insurance$4,541--$4,541
Office Expenses$3,966--$3,966
Other Expenses$3,927--$3,927
Fees for Services Other$1,428--$1,428
Fees for Services Accounting$900--$900
Interest$900--$900
All Other Expenses$681--$681
Total Functional Expenses$267,446$7,702$0$275,148
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 VI, Section A, Line 2

Two directors are husband and wife.

Form 990, Part VI, Section B, Line 11B

Reviewed by board president and secretary.

Form 990, Part VI, Section C, Line 19

BY REQUEST.

Filing and Contact Details

Filer

Filer Name
Cayuga Crematorium Inc
EIN
16-1102999
Phone
3153825215
Address
55 WEST MAIN STREET PO BOX 22, DRYDEN, NY 13053

Signing Officer

Name
Joseph Bowers
Title
Director
Phone
3153825215
Signed
2023-11-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Bowers
Formed
1977
Legal Domicile
Ny
Voting Board Members
2
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Kasperski Dinan & Rink Cpas LLC
Address
5 SOUTH STREET, DRYDEN, NY 13053
Preparer
Richard M Kasperski CPA
Phone
6077088008
Raw XML Appendix308 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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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03153825215
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-11-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CAYUGA CREMATORIUM INC
ReturnHeader/Filer/BusinessNameControlTxt0CAYU
ReturnHeader/Filer/EIN0161102999
ReturnHeader/Filer/PhoneNum03153825215
ReturnHeader/Filer/USAddress/AddressLine1Txt055 WEST MAIN STREET PO BOX 22
ReturnHeader/Filer/USAddress/CityNm0DRYDEN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd013053
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203528180
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KASPERSKI DINAN & RINK CPAS LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05 SOUTH STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0DRYDEN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd013053
ReturnHeader/PreparerPersonGrp/PhoneNum06077088008
ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RICHARD M KASPERSKI CPA
ReturnHeader/ReturnTs02023-11-10T09:20:31-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JOSEPH
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BOWERS
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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