Civic Intelligence

Lancaster Rural Cemetery Association

EIN 16-1406185 • 501(c)13 • Buffalo, NY

Profile

The board of directors and staff of the lancaster rural cemetary dedicate themselves to provide the beauty and solitude which will honor the dead and bring healing to the living and bereaved. We recognize not only the history of our cemetery and the early settlers who are buried here, but also assure the living of the perpetual beauty and care into the foreseeable future. We will provide our services at affordable costs and assist our customers in the courteous and efficient manner which is due them, ofter during a time of personal loss and sorrow. We will pledge reverence and dignity as we care for the cemetery in our daily operations, and as we seek continued funding and means to assure our future.

1411 Delaware AvenueBuffalo, NY 14209

www.lancasterrural.org

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 2022

Liabilities / Revenue

76th percentile

0.00x

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

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

Net Margin

5th percentile

-218%

Higher net margin than 5% 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 2022

Asset Growth

4th percentile

-100%

Faster asset growth than 4% of similar nonprofits.

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

Revenue Growth

4th percentile

-86%

Faster revenue growth than 4% of similar nonprofits.

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

Assets

Down

$0

Down $273,167 (-100%) from 2021

Liabilities

Flat

$0

Flat from 2021

Net Assets

Down

$0

Down $273,167 (-100%) from 2021

Revenue

Down

$19,986

Down $117,850 (-86%) from 2021

Expenses

Down

$63,546

Down $28,869 (-31%) from 2021

Net Income

Down

-$43,560

Down $88,981 (-196%) from 2021

Trend Graphs

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2015: $140,313Liabilities 2015: $0Net Assets 2015: $140,3132015Assets 2016: $168,208Liabilities 2016: $10,367Net Assets 2016: $157,8412016Assets 2017: $196,822Liabilities 2017: $6,597Net Assets 2017: $190,2252017Assets 2018: $184,021Liabilities 2018: $0Net Assets 2018: $184,0212018Assets 2019: $212,687Liabilities 2019: $0Net Assets 2019: $212,6872019Assets 2020: $227,746Liabilities 2020: $0Net Assets 2020: $227,7462020Assets 2021: $273,167Liabilities 2021: $0Net Assets 2021: $273,1672021Assets 2022: $0Liabilities 2022: $0Net Assets 2022: $02022

Highlighted filing

2022

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2015: $88,480Expenses 2015: $88,172Net Income 2015: $3082015Revenue 2016: $98,432Expenses 2016: $92,156Net Income 2016: $6,2762016Revenue 2017: $145,601Expenses 2017: $114,587Net Income 2017: $31,0142017Revenue 2018: $85,193Expenses 2018: $88,142Net Income 2018: -$2,9492018Revenue 2019: $111,086Expenses 2019: $94,507Net Income 2019: $16,5792019Revenue 2020: $106,596Expenses 2020: $95,416Net Income 2020: $11,1802020Revenue 2021: $137,836Expenses 2021: $92,415Net Income 2021: $45,4212021Revenue 2022: $19,986Expenses 2022: $63,546Net Income 2022: -$43,5602022

Highlighted filing

2022

Revenue$19,986
Expenses$63,546
Net Income-$43,560

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Jun 14, 2022
Signed
Mar 24, 2023
Return Version
2022v5.0
Gross Receipts
$113,555
Mission and Program Overview

Mission

The board of directors and staff of the lancaster rural cemetary dedicate themselves to provide the beauty and solitude which will honor the dead and bring healing to the living and bereaved. We recognize not only the history of our cemetery and the early settlers who are buried here, but also assure the living of the perpetual beauty and care into the foreseeable future. We will provide our services at affordable costs and assist our customers in the courteous and efficient manner which is due them, ofter during a time of personal loss and sorrow. We will pledge reverence and dignity as we care for the cemetery in our daily operations, and as we seek continued funding and means to assure our future.

The board of directors and staff of the lancaster rural cemetary dedicate themselves to provide the beauty and solitude which will honor the dead and bring healing to the living and bereaved. We recognize not only the history of our cemetery and the early settlers who are buried here, but also assure the living of the perpetual beauty and care into the foreseeable future. We will provide our services at affordable costs and assist our customers in the courteous and efficient manner which is due them, often during a time of personal loss and sorrow. We will pledge reverence and dignity as we care for the cemetery in our daily operations, and as we seek continued funding and means to assure our future.

Program Services

DescriptionGrantsExpenses
TO PROVIDE AFFORDABLE SERVICES ASSOCIATED WITH BURIAL INCLUDING BUT NOT LIMITED TO, BURIALS AND INURNMENTS, MAINTENANCE OF THE GROUNDS AND OTHER RELATED ACTIVITIES.$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
JOSEPH KEEFE ESQTrustee-$0--
JEANETTE PECQUEURVice President-$0--
FRANK MADDOCKPresident-$0--
MARK COFFEDTrustee-$0--
AUDREY KEYSARecording Secretary-$0--
STANLEY KEYSATrustee-$0--
PAUL RUDZTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Lancaster Rural Cemetery Association
EIN
16-1406185
Phone
7168851606
Address
1411 DELAWARE AVENUE, BUFFALO, NY 14209

Signing Officer

Name
Jamie Lotz
Title
Treasurer
Phone
7168851606
Signed
2023-03-24
Discuss with paid preparer
Yes

Preparer

Firm
Tronconi Segarra & Associates Llp
Address
8321 MAIN STREET, WILLIAMSVILLE, NY 14221
Preparer
Michele Loretto CPA
Phone
7166331373
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8 - Other Revenue

Description: investment income. Amount: 1,631. Description: miscellaneous income. Amount: 19. Total to form 990-ez, line 8: 1,650. Total to form 990-ez, line 14: 6,652.

Form 990-ez, Part I, Line 14

Description: depreciation. Amount: 1,488. Description: other expenses. Amount: 5,164.

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

Description: repair & maintenance. Amount: 20,375. Description: supplies. Amount: 430. Description: monthly maintenance. Amount: 26,555. Description: cremation burials. Amount: 1,665. Description: in ground burials. Amount: 5,650. Description: saturday charges. Amount: 450. Total to form 990-ez, line 16: 55,125.

Form 990-ez, Part I, Line 20 - Other Changes in Net Assets

Description: distributions of assets for non-profit merger. Amount: -229,607.

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

Description: other depreciable assets. Beg. Of year amount: 22,321. End of year amount: 0.

Raw XML Appendix194 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4RECORDING SECRETARY
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IRS990EZ/OperateHospitalInd00
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IRS990EZ/PrimaryExemptPurposeTxt0THE BOARD OF DIRECTORS AND STAFF OF THE LANCASTER RURAL CEMETARY DEDICATE THEMSELVES TO PROVIDE THE BEAUTY AND SOLITUDE WHICH WILL HONOR THE DEAD AND BRING HEALING TO THE LIVING AND BEREAVED. WE RECOGNIZE NOT ONLY THE HISTORY OF OUR CEMETERY AND THE EARLY SETTLERS WHO ARE BURIED HERE, BUT ALSO ASSURE THE LIVING OF THE PERPETUAL BEAUTY AND CARE INTO THE FORESEEABLE FUTURE. WE WILL PROVIDE OUR SERVICES AT AFFORDABLE COSTS AND ASSIST OUR CUSTOMERS IN THE COURTEOUS AND EFFICIENT MANNER WHICH IS DUE THEM, OFTEN DURING A TIME OF PERSONAL LOSS AND SORROW. WE WILL PLEDGE REVERENCE AND DIGNITY AS WE CARE FOR THE CEMETERY IN OUR DAILY OPERATIONS, AND AS WE SEEK CONTINUED FUNDING AND MEANS TO ASSURE OUR FUTURE.
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IRS990EZ/TotalExpensesAmt063546
IRS990EZ/TotalRevenueAmt019986
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IRS990EZ/WebsiteAddressTxt0WWW.FOREST-LAWN.COM
IRS990ScheduleN/AssetsDistributedInd01
IRS990ScheduleN/AttorneyGeneralNotifiedInd01
IRS990ScheduleN/BondsOutstandingInd00
IRS990ScheduleN/DirectorOfSuccessorInd00
IRS990ScheduleN/EmployeeOfSuccessorInd00
IRS990ScheduleN/LiabilitiesPaidInd01
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0MERGER WITH BUFFALO CITY CEMETERY - CASH (CHECKING & SAVINGS ACCOUNTS)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc1MERGER WITH BUFFALO CITY CEMETERY - INVESTMENTS (MARKETABLE SECURITIES)
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/AssetsDistriOrExpnssPaidDesc2MERGER WITH BUFFALO CITY CEMETERY - FIXED ASSETS
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt0THE BUFFALO CITY CEMETERY INC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt1THE BUFFALO CITY CEMETERY INC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/BusinessName/BusinessNameLine1Txt2THE BUFFALO CITY CEMETERY INC
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt02022-06-14
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt12022-06-14
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/DistributionDt22022-06-14
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt178394
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/FairMarketValueOfAssetAmt220833
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt0CASH AND MARKETABLE SECURITIES WERE DISTRIBUTED BASED ON FAIR MARKET VALUE. THE REMAINING FIXED ASSETS WERE TRANSFERRED AT NET BOOK VALUE.
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt1FMV BASED ON OPEN MARKET VALUES
IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/MethodOfFMVDeterminationTxt2NET BOOK VALUE
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/AddressLine1Txt21411 DELAWARE AVENUE
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IRS990ScheduleN/LiquidationOfAssetsTableGrp/LiquidationOfAssetsDetail/USAddress/CityNm1BUFFALO
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IRS990ScheduleN/SupplementalInformationDetail/ExplanationTxt0ALL NET ASSETS WERE TRANSFERRED TO BUFFALO CITY CEMETERY.
IRS990ScheduleN/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE N, PART 1, LINE 1A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INVESTMENT INCOME. AMOUNT: 1,631. DESCRIPTION: MISCELLANEOUS INCOME. AMOUNT: 19. TOTAL TO FORM 990-EZ, LINE 8: 1,650. TOTAL TO FORM 990-EZ, LINE 14: 6,652.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: DEPRECIATION. AMOUNT: 1,488. DESCRIPTION: OTHER EXPENSES. AMOUNT: 5,164.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DESCRIPTION: REPAIR & MAINTENANCE. AMOUNT: 20,375. DESCRIPTION: SUPPLIES. AMOUNT: 430. DESCRIPTION: MONTHLY MAINTENANCE. AMOUNT: 26,555. DESCRIPTION: CREMATION BURIALS. AMOUNT: 1,665. DESCRIPTION: IN GROUND BURIALS. AMOUNT: 5,650. DESCRIPTION: SATURDAY CHARGES. AMOUNT: 450. TOTAL TO FORM 990-EZ, LINE 16: 55,125.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DESCRIPTION: DISTRIBUTIONS OF ASSETS FOR NON-PROFIT MERGER. AMOUNT: -229,607.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 22,321. END OF YEAR AMOUNT: 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0JAMIE LOTZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
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ReturnHeader/BusinessOfficerGrp/SignatureDt02023-03-24
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
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ReturnHeader/PreparerPersonGrp/PhoneNum07166331373
ReturnHeader/PreparerPersonGrp/PreparationDt02023-03-24
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHELE LORETTO CPA
ReturnHeader/ReturnTs02023-03-27T17:39:25-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JAMIE
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LOTZ
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-06-14
ReturnHeader/TaxYr02022

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