Civic Intelligence

Union & West End Cemetery Assoc

EIN 23-1172960 • 501(c)13 • Bath, PA

Profile

Maintain the 19.6 acres or cemetery property. Mostly the cutting of grass. Almost no burials occur in recent years.

7023 Oak LnBath, PA 18014

unionandwecemetery.org

Siviq Scores

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

Liabilities / Assets

51st percentile

0.00x

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

501(c)13 • $1M-$5M nonprofits • Source year 2026

Liabilities / Revenue

51st percentile

0.00x

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

501(c)13 • $1M-$5M nonprofits • Source year 2026

Net Margin

100th percentile

100%

Higher net margin than 100% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2026

Top Officer Pay

60th percentile

$0

Higher top officer pay than 60% of similar nonprofits.

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

501(c)13 • $1M-$5M nonprofits • Source year 2026

Asset Growth

38th percentile

3.6%

Faster asset growth than 38% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2025 to 2026

Revenue Growth

1st percentile

-86%

Faster revenue growth than 1% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2025 to 2026

Balance Sheet
Liabilities / Assets51st percentile

Assets

Up

$1,154,601

Up $40,443 (+3.6%) from 2025

Liabilities

Flat

$0

Flat from 2025

Net Assets

Up

$1,154,601

Up $40,443 (+3.6%) from 2025

Operations
Liabilities / Revenue51st percentileNet Margin100th percentile

Revenue

Down

$9,080

Down $56,684 (-86%) from 2025

Expenses

Down

$0

Down $7,500 (-100%) from 2025

Net Income

Down

$9,080

Down $49,184 (-84%) from 2025

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

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

$1.5M$1.0M$500K$0Assets 2012: $141,136Liabilities 2012: $02012Assets 2013: $147,243Liabilities 2013: $02013Assets 2014: $152,234Liabilities 2014: $02014Assets 2015: $159,985Liabilities 2015: $02015Assets 2016: $169,564Liabilities 2016: $02016Assets 2017: $204,403Liabilities 2017: $02017Assets 2019: $228,997Liabilities 2019: $02019Assets 2020: $275,868Liabilities 2020: $02020Assets 2022: $329,076Liabilities 2022: $0Net Assets 2022: $329,0762022Assets 2025: $1,114,158Liabilities 2025: $0Net Assets 2025: $1,114,1582025Assets 2026: $1,154,601Liabilities 2026: $0Net Assets 2026: $1,154,6012026

Highlighted filing

2026

Assets$1,154,601
Liabilities$0
Net Assets$1,154,601
Open 2026 Filing

Operations Trend

Revenue Growth1st percentile

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

$80K$60K$40K$20K$0-$20KRevenue 2012: $9,048Expenses 2012: $14,814Net Income 2012: -$5,7662012Revenue 2013: $19,544Expenses 2013: $9,653Net Income 2013: $9,8912013Revenue 2014: $14,485Expenses 2014: $15,315Net Income 2014: -$8302014Revenue 2015: $22,501Expenses 2015: $18,075Net Income 2015: $4,4262015Revenue 2016: $26,629Expenses 2016: $21,070Net Income 2016: $5,5592016Revenue 2017: $33,208Expenses 2017: $8,451Net Income 2017: $24,7572017Revenue 2019: $37,475Expenses 2019: $21,754Net Income 2019: $15,7212019Revenue 2020: $57,696Expenses 2020: $39,510Net Income 2020: $18,1862020Revenue 2022: $51,069Expenses 2022: $26,330Net Income 2022: $24,7392022Revenue 2025: $65,764Expenses 2025: $7,500Net Income 2025: $58,2642025Revenue 2026: $9,080Expenses 2026: $0Net Income 2026: $9,0802026

Highlighted filing

2026

Revenue$9,080
Expenses$0
Net Income$9,080
Open 2026 Filing

Filings

Most recent year

2026 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,154,601
Liabilities
$0
Net assets
$1,154,601
Revenue
$9,080
Expenses
$0
Net income
$9,080
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2026Detailed filing. Detailed filing data is available for this year.$1.15$0.00$1.15$0.01$0.00$0.01
2025Detailed filing. Detailed filing data is available for this year.$1.11$0.00$1.11$0.07$0.01$0.06
2022Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$0.05$0.03$0.02
2020Summary only. Only limited summary data is available for this year.$0.28$0.00$0.06$0.04$0.02
2019Summary only. Only limited summary data is available for this year.$0.23$0.00$0.04$0.02$0.02
2017Summary only. Only limited summary data is available for this year.$0.20$0.00$0.03$0.01$0.02
2016Summary only. Only limited summary data is available for this year.$0.17$0.00$0.03$0.02$0.01
2015Summary only. Only limited summary data is available for this year.$0.16$0.00$0.02$0.02$0.00
2014Summary only. Only limited summary data is available for this year.$0.15$0.00$0.01$0.02$0.00
2013Summary only. Only limited summary data is available for this year.$0.15$0.00$0.02$0.01$0.01
2012Summary only. Only limited summary data is available for this year.$0.14$0.00$0.01$0.01$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Feb 1, 2025 to Jan 31, 2026
Signed
Feb 3, 2026
Return Version
2025v4.0
Gross Receipts
$9,080
Mission and Program Overview

Mission

Maintain the graveyard property. Primarily cutting grass

Maintain graveyard, primarily by cutting the 19.6 acres of grass

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$1,113,873$1,154,601▲ $40,728
Investments in Publicly Traded Securities$1,055,392$1,094,636▲ $39,244
Investments Other Securities-$0-
Land, Buildings, and Equipment, Net$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund-$0-
Total Assets$1,113,873$1,154,601▲ $40,728
Other Assets Total$58,481$59,965▲ $1,484
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions-$0-
Total Net Assets Fund Balance$1,113,873$1,154,601▲ $40,728
Total Liabilities and Net Assets / Fund Balance$1,113,873$1,154,601▲ $40,728

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$35,000-$35,000
Equipment$16,965-$16,965
Other Land Buildings$8,000-$8,000
Compensation and Service Providers
Top Officer Pay60th percentile

Board Members and Trustees

NameTitle
Barbara MillerPresident
Gerald HaasDirector
William MacfHoseTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,080
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$9,080
Change in Net Assets
$9,080
Expenses and Functional Allocation

Major Expense Lines

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

Part VI, Line 19

“There was no availability of the cemetery operations other than to the board of directors”

Part VI, Line 6

“Lot owners have the annual privilege to elect the officers”

Filing and Contact Details

Filer

Filer Name
Union & West End Cemetery Assoc
EIN
23-1172960
Phone
4845152728
Address
7023 Oak Ln, BATH, PA 18014

Signing Officer

Name
William R MacHose
Title
Treasurer
Phone
4845152728
Signed
2026-02-03

Organization Details

Principal Officer
William R MacHose
Formed
1999
Legal Domicile
Pa
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
30
Supplemental Narrative

Additional Explanations

Part IX, Line 11G

“Total expenses were $62809. The largest expense was for professional grass cutting of $55860.”

Part XII, Line 2C

“Treasurer provides an audit report to the other board members annuallly”

Raw XML Appendix255 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.

Path#Value
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IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt07023 Oak Ln
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IRS990/ChangeToOrgDocumentsInd0false
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IRS990/DescribedInSection501c3Ind0false
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IRS990/ExpenseAmt055860
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0William MacfHose
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IRS990/Form990PartVIISectionAGrp/PersonNm2Gerald Haas
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0false
IRS990/FormationYr01999
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt09080
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01055392
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01094636
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt035000
IRS990/LegalDomicileStateCd0PA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Maintain the graveyard property. Primarily cutting grass
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01113873
IRS990/NetAssetsOrFundBalancesEOYAmt01154601
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt058481
IRS990/OtherAssetsTotalGrp/EOYAmt059965
IRS990/PartialLiquidationInd0false
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0William R MacHose
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt09642
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IRS990/PYTotalRevenueAmt065764
IRS990/ReconcilationRevenueExpnssAmt09080
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt08000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt059965
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Total expenses were $62809. The largest expense was for professional grass cutting of $55860.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1There was no availability of the cemetery operations other than to the board of directors
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Lot owners have the annual privilege to elect the officers
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Treasurer provides an audit report to the other board members annuallly
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part IX, Line 11g
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part XII, Line 2c
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IRS990/WhistleblowerPolicyInd0false
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0William R MacHose
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum04845152728
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UNION & WEST END CEMETERY ASSOC
ReturnHeader/Filer/BusinessNameControlTxt0UNIO
ReturnHeader/Filer/EIN0231172960
ReturnHeader/Filer/PhoneNum04845152728
ReturnHeader/Filer/USAddress/AddressLine1Txt07023 Oak Ln
ReturnHeader/Filer/USAddress/CityNm0BATH
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd018014
ReturnHeader/ReturnTs02026-02-03T20:34:52Z
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-02-01
ReturnHeader/TaxPeriodEndDt02026-01-31
ReturnHeader/TaxYr02025

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