Civic Intelligence

Pine Hall Cemetery Association

990 • Fiscal year 2021 • EIN 20-2583531

Jan 01, 2021 to Dec 31, 2021 • Filed on Mar 21, 2022

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

96th percentile

0.46x

Higher debt load relative to assets than 96% of similar nonprofits.

2021 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

99th percentile

8.29x

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

2021 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2021

Net Margin

49th percentile

34%

Higher net margin than 49% of similar nonprofits.

2021 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

56th percentile

$0

Higher top officer pay than 56% of similar nonprofits.

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

2021 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2021

Asset Growth

48th percentile

8.2%

Faster asset growth than 48% of similar nonprofits.

2021 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

55th percentile

32%

Faster revenue growth than 55% of similar nonprofits.

2021 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,365,406

Up $103,739 (+8.2%) from 2020

Net Assets

Up

$742,007

Up $30,546 (+4.3%) from 2020

Liabilities

Up

$623,399

Up $73,193 (+13%) from 2020

Revenue

Up

$75,211

Up $18,207 (+32%) from 2020

Expenses

Up

$49,286

Up $3,184 (+6.9%) from 2020

Net Income

Up

$25,925

Up $15,023 (+138%) from 2020

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

2021

Assets$1,365,406
Liabilities$623,399
Net Assets$742,007

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

2021

Revenue$75,211
Expenses$49,286
Net Income$25,925
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Mar 21, 2022
Return Version
2021v4.0
Gross Receipts
$82,503
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$874,805$977,956▲ $103,151
Land, Buildings, and Equipment, Net$364,650$364,650→ $0
Cash and Non-Interest-Bearing Accounts$22,212$22,800▲ $588
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$1,261,667$1,365,406▲ $103,739
Other Assets Total$0$0→ $0
Liabilities
Other Liabilities$550,206$623,399▲ $73,193
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$550,206$623,399▲ $73,193
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$711,461$742,007▲ $30,546
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$711,461$742,007▲ $30,546
Total Liabilities and Net Assets / Fund Balance$1,261,667$1,365,406▲ $103,739

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
$3,702
Program Service Revenue
$0
Investment Income
$44,939
Other Revenue
$26,570
All Other Contributions
$3,702
Change in Net Assets
$25,925
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$49,286
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 Management---$32,592
Fees for Service Investment Mgmnt Fees---$11,617
Other Expenses---$2,467
Fees for Services Other---$1,299
Insurance---$827
Information Technology---$265
Office Expenses---$219
Total Functional Expenses$0$0$0$49,286
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 Trust (Principle protected)$623,399
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 Way is a brother-in-law to Ronald 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 19

Financial statements 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.

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
2022-03-21

Organization Details

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

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 2021.

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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.
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0IRS Late fee
IRS990/OtherExpensesGrp/TotalAmt02467
IRS990/OtherLiabilitiesGrp/BOYAmt0550206
IRS990/OtherLiabilitiesGrp/EOYAmt0623399
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Lot Layout
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt01200
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt01200
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt01200
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
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/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt010475
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt024631
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt046102
IRS990/PYOtherRevenueAmt021898
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt010902
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt046102
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt057004
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt025925
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0364650
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0364650
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0623399
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Perpetual Care Trust (Principle protected)
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The 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 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part X, Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0364650
IRS990ScheduleD/TotalLiabilityAmt0623399
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Clifford Way is a brother-in-law to Ronald Strouse
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The completed return is given to all trustees to review and comment.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Financial statements 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt00
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01261667
IRS990/TotalAssetsEOYAmt01365406
IRS990/TotalAssetsGrp/BOYAmt01261667
IRS990/TotalAssetsGrp/EOYAmt01365406
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03702
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt049286
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0550206
IRS990/TotalLiabilitiesEOYAmt0623399
IRS990/TotalLiabilitiesGrp/BOYAmt0550206
IRS990/TotalLiabilitiesGrp/EOYAmt0623399
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0711461
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0742007
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcExpenseAmt00
IRS990/TotalOtherProgSrvcGrantAmt00
IRS990/TotalOtherProgSrvcRevenueAmt00
IRS990/TotalOthProgramServiceRevGrp/ExclusionAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt00
IRS990/TotalOthProgramServiceRevGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalProgramServiceExpensesAmt00
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt071509
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt075211
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00

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