Civic Intelligence

Pine Hall Cemetery Association

990 • Fiscal year 2020 • EIN 20-2583531

Jan 01, 2020 to Dec 31, 2020 • Filed on Sep 14, 2021

3346 Pamela CircleState College, PA 16801

(814) 237-3687

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

95th percentile

0.44x

Higher debt load relative to assets than 95% of similar nonprofits.

2020 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

99th percentile

9.65x

Higher debt load relative to revenue than 99% of similar nonprofits.

2020 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2020

Net Margin

45th percentile

19%

Higher net margin than 45% of similar nonprofits.

2020 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

54th percentile

$0

Higher top officer pay than 54% of similar nonprofits.

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

2020 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2020

Asset Growth

64th percentile

6.6%

Faster asset growth than 64% of similar nonprofits.

2020 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

89th percentile

65%

Faster revenue growth than 89% of similar nonprofits.

2020 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,261,667

Up $78,609 (+6.6%) from 2019

Net Assets

Up

$711,461

Up $16,145 (+2.3%) from 2019

Liabilities

Up

$550,206

Up $62,464 (+13%) from 2019

Revenue

Up

$57,004

Up $22,530 (+65%) from 2019

Expenses

Up

$46,102

Up $7 (+0.0%) from 2019

Net Income

Up

$10,902

Up $22,523 (+194%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2011: $1,198,459Liabilities 2011: $0Net Assets 2011: $1,198,4592011Assets 2012: $1,070,151Liabilities 2012: $377,661Net Assets 2012: $692,4902012Assets 2013: $1,149,416Liabilities 2013: $416,207Net Assets 2013: $733,2102013Assets 2014: $1,180,576Liabilities 2014: $438,392Net Assets 2014: $742,1842014Assets 2015: $1,112,593Liabilities 2015: $428,943Net Assets 2015: $683,6502015Assets 2016: $1,133,757Liabilities 2016: $447,813Net Assets 2016: $685,9442016Assets 2017: $1,176,841Liabilities 2017: $476,839Net Assets 2017: $700,0022017Assets 2018: $1,088,995Liabilities 2018: $435,975Net Assets 2018: $653,0202018Assets 2019: $1,183,058Liabilities 2019: $487,742Net Assets 2019: $695,3162019Assets 2020: $1,261,667Liabilities 2020: $550,206Net Assets 2020: $711,4612020Assets 2021: $1,365,406Liabilities 2021: $623,399Net Assets 2021: $742,0072021Assets 2022: $1,198,009Liabilities 2022: $524,409Net Assets 2022: $673,6002022Assets 2023: $1,310,701Liabilities 2023: $595,137Net Assets 2023: $715,5642023Assets 2024: $1,282,498Liabilities 2024: $651,402Net Assets 2024: $631,0962024Assets 2025: $1,408,440Liabilities 2025: $737,038Net Assets 2025: $671,4022025

Highlighted filing

2020

Assets$1,261,667
Liabilities$550,206
Net Assets$711,461

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$100K$0-$100KRevenue 2011: $24,000Expenses 2011: $32,661Net Income 2011: -$8,6612011Revenue 2012: $34,761Expenses 2012: $33,503Net Income 2012: $1,2582012Revenue 2013: $52,962Expenses 2013: $48,521Net Income 2013: $4,4412013Revenue 2014: $75,321Expenses 2014: $46,340Net Income 2014: $28,9812014Revenue 2015: $163,112Expenses 2015: $54,260Net Income 2015: $108,8522015Revenue 2016: $50,412Expenses 2016: $42,410Net Income 2016: $8,0022016Revenue 2017: $37,859Expenses 2017: $51,792Net Income 2017: -$13,9332017Revenue 2018: $48,005Expenses 2018: $47,378Net Income 2018: $6272018Revenue 2019: $34,474Expenses 2019: $46,095Net Income 2019: -$11,6212019Revenue 2020: $57,004Expenses 2020: $46,102Net Income 2020: $10,9022020Revenue 2021: $75,211Expenses 2021: $49,286Net Income 2021: $25,9252021Revenue 2022: $38,170Expenses 2022: $46,845Net Income 2022: -$8,6752022Revenue 2023: $69,540Expenses 2023: $55,003Net Income 2023: $14,5372023Revenue 2024: $106,658Expenses 2024: $182,480Net Income 2024: -$75,8222024Revenue 2025: $62,356Expenses 2025: $54,391Net Income 2025: $7,9652025

Highlighted filing

2020

Revenue$57,004
Expenses$46,102
Net Income$10,902
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Sep 14, 2021
Return Version
2020v4.0
Gross Receipts
$328,607
Mission and Program Overview

Mission

The objective of the association shall be to provide for decent burial of the dead or any legal disposition of human remains and to perpetually maintain the cemetery. The cemetery shall be made available for public use.

The objective of the Association shall be to provide for the decent burial of the dead or any legal disposition of human remains and to perpetually maintain the cemetery. The cemetery shall be made available for public use.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$802,205$874,805▲ $72,600
Land, Buildings, and Equipment, Net$364,650$364,650→ $0
Cash and Non-Interest-Bearing Accounts$16,203$22,212▲ $6,009
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$1,183,058$1,261,667▲ $78,609
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$487,742$550,206▲ $62,464
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$487,742$550,206▲ $62,464
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$695,316$711,461▲ $16,145
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$695,316$711,461▲ $16,145
Total Liabilities and Net Assets / Fund Balance$1,183,058$1,261,667▲ $78,609

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$0$0
Other Land Buildings$0$0$0
Land$364,650-$0
Equipment$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Clifford G WayPresident
John BairTrustee
John McMullenTrustee
Randall A BakerTrustee
Ray A FosterTrustee
Ronald A StrouseSecretary Treasure
Revenue and Support

Revenue Composition

Contributions and Grants
$10,475
Program Service Revenue
$0
Investment Income
$24,631
Other Revenue
$21,898
All Other Contributions
$10,475
Change in Net Assets
$10,902
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$46,102
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$32,264$0$0$32,264
Fees for Service Investment Mgmnt Fees$0$9,739$0$9,739
Other Expenses$1,650$0$0$1,650
Insurance$0$827$0$827
Office Expenses$0$140$0$140
Total Functional Expenses$35,305$10,797$0$46,102
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Perpetual Care Fund (Principle protected)$550,206
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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

Clifford G Way, Jr. is a brother-in-law to Ronald A. Strouse

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

The completed return is given to all trustees to review and comment.

Form 990, Part VI, Section C, Line 18

Financial statements and IRS 990 filing are available to the public on request. This is advertised at a display case located at the cemetery and on our WEB pages at www.pinehallcemetery.org.

Form 990, Part VI, Section C, Line 19

Governing documents are available on our WEB pages at www.pinehallcemetery.org.

Filing and Contact Details

Filer

Filer Name
Pine Hall Cemetery Association
EIN
20-2583531
Phone
8142373687
Address
3346 Pamela Circle, State College, PA 16801

Signing Officer

Name
Ronald Strouse
Title
Secretary Treasure
Phone
8147773324
Signed
2021-09-14

Organization Details

Principal Officer
Clifford G Way Jr
Formed
1892
Legal Domicile
Pa
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
6
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Grounds care maintenance contract with Ronald Cox.

Financial Statement Notes

Schedule D, Part X, Line 2

The Association accounts for uncertainty in income taxes using a recognition threshold of more-likely-than not to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold is met. Management determined there were no tax uncertainties that met the recognition threshold in 2020.

Raw XML AppendixShowing 400 of 552 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/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt00
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0THE OBJECTIVE OF THE ASSOCIATION SHALL BE TO PROVIDE FOR DECENT BURIAL OF THE DEAD OR ANY LEGAL DISPOSITION OF HUMAN REMAINS AND TO PERPETUALLY MAINTAIN THE CEMETERY. THE CEMETERY SHALL BE MADE AVAILABLE FOR PUBLIC USE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0695316
IRS990/NetAssetsOrFundBalancesEOYAmt0711461
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt05382
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt05382
IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt020950
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt020950
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt05243
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0695316
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0711461
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt00
IRS990/OccupancyGrp/ProgramServicesAmt00
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0140
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt0140
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0General Maintenance
IRS990/OtherExpensesGrp/Desc1Safe Deposit Box
IRS990/OtherExpensesGrp/Desc2Repurchase Lot
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt191
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt01391
IRS990/OtherExpensesGrp/ProgramServicesAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt21650
IRS990/OtherExpensesGrp/TotalAmt01391
IRS990/OtherExpensesGrp/TotalAmt191
IRS990/OtherExpensesGrp/TotalAmt21650
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt0487742
IRS990/OtherLiabilitiesGrp/EOYAmt0550206
IRS990/OtherRevenueMiscGrp/BusinessCd0531312
IRS990/OtherRevenueMiscGrp/BusinessCd1561730
IRS990/OtherRevenueMiscGrp/BusinessCd2522320
IRS990/OtherRevenueMiscGrp/Desc0Lot Layout
IRS990/OtherRevenueMiscGrp/Desc1Snow Removal
IRS990/OtherRevenueMiscGrp/Desc2Bank Credit
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/ExclusionAmt10
IRS990/OtherRevenueMiscGrp/ExclusionAmt20
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0775
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1150
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt223
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0775
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt1150
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt223
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt20
IRS990/OtherRevenueTotalAmt0948
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt00
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt00
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt00
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Clifford G Way Jr
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYContributionsGrantsAmt050
IRS990/PYInvestmentIncomeAmt021549
IRS990/PymtTravelEntrtnmntPubOfclGrp/FundraisingAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ManagementAndGeneralAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt00
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt046095
IRS990/PYOtherRevenueAmt012875
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-11621
IRS990/PYTotalExpensesAmt046095
IRS990/PYTotalRevenueAmt034474
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.41$0.74$0.67$0.06$0.05$0.01
2024Detailed filing. Detailed filing data is available for this year.$1.28$0.65$0.63$0.11$0.18$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.31$0.60$0.72$0.07$0.06$0.01
2022Detailed filing. Detailed filing data is available for this year.$1.20$0.52$0.67$0.04$0.05$0.01
2021Detailed filing. Detailed filing data is available for this year.$1.37$0.62$0.74$0.08$0.05$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.26$0.55$0.71$0.06$0.05$0.01
2019Summary only. Only limited summary data is available for this year.$1.18$0.49$0.70$0.03$0.05$0.01
2018Summary only. Only limited summary data is available for this year.$1.09$0.44$0.65$0.05$0.05$0.00
2017Summary only. Only limited summary data is available for this year.$1.18$0.48$0.70$0.04$0.05$0.01
2016Summary only. Only limited summary data is available for this year.$1.13$0.45$0.69$0.05$0.04$0.01
2015Summary only. Only limited summary data is available for this year.$1.11$0.43$0.68$0.16$0.05$0.11
2014Summary only. Only limited summary data is available for this year.$1.18$0.44$0.74$0.08$0.05$0.03
2013Summary only. Only limited summary data is available for this year.$1.15$0.42$0.73$0.05$0.05$0.00
2012Summary only. Only limited summary data is available for this year.$1.07$0.38$0.69$0.03$0.03$0.00
2011Summary only. Only limited summary data is available for this year.$1.20$0.00$1.20$0.02$0.03$0.01