Civic Intelligence

Hernley Cemetary Association

990EZ • Fiscal year 2023 • EIN 23-2010666

Aug 01, 2022 to Jul 31, 2023 • Filed on Jun 13, 2024

Organization ProfileN/A
C/O Dennis LehmanManheim, PA 17545

(717) 665-7392

Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2023

Net Margin

52nd percentile

9.0%

Higher net margin than 52% of similar nonprofits.

2023 filings • 501(c)13 • <$500k nonprofits • Source year 2023

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

2023 filings • 501(c)13 • <$500k nonprofits • Source year 2023

Asset Growth

67th percentile

3.5%

Faster asset growth than 67% of similar nonprofits.

2023 filings • 501(c)13 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

25th percentile

-25%

Faster revenue growth than 25% of similar nonprofits.

2023 filings • 501(c)13 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Flat

$296,369

Flat from 2023

Net Assets

$296,369

No earlier filing loaded for comparison.

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin52nd percentile

Revenue

Flat

$24,902

Flat from 2023

Expenses

Flat

$22,656

Flat from 2023

Net Income

Flat

$2,246

Flat from 2023

Historical Trend

Balance Sheet Trend

Asset Growth67th percentile

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

$600K$400K$200K$0Assets 2012: $293,974Liabilities 2012: $02012Assets 2013: $328,673Net Assets 2013: $328,6732013Assets 2014: $302,327Net Assets 2014: $302,3272014Assets 2015: $296,051Net Assets 2015: $296,0512015Assets 2016: $279,140Net Assets 2016: $279,1402016Assets 2017: $290,445Net Assets 2017: $290,4452017Assets 2018: $294,709Net Assets 2018: $294,7092018Assets 2019: $292,312Net Assets 2019: $292,3122019Assets 2020: $282,696Liabilities 2020: $02020Assets 2021: $319,942Liabilities 2021: $02021Assets 2022: $286,478Net Assets 2022: $286,4782022Assets 2023: $296,369Net Assets 2023: $296,3692023Assets 2023: $296,369Liabilities 2023: $02023Assets 2024: $309,437Net Assets 2024: $309,4372024Assets 2025: $410,803Net Assets 2025: $410,8032025

Highlighted filing

2023

Assets$296,369
Liabilities-
Net Assets$296,369
Open 2023 Filing

Operations Trend

Revenue Growth25th percentile

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

$150K$100K$50K$0-$50KRevenue 2012: $19,669Expenses 2012: $21,392Net Income 2012: -$1,7232012Revenue 2013: $15,836Expenses 2013: $21,864Net Income 2013: -$6,0282013Revenue 2014: $12,150Expenses 2014: $17,977Net Income 2014: -$5,8272014Revenue 2015: $23,597Expenses 2015: $22,941Net Income 2015: $6562015Revenue 2016: $16,599Expenses 2016: $27,519Net Income 2016: -$10,9202016Revenue 2017: $16,357Expenses 2017: $23,049Net Income 2017: -$6,6922017Revenue 2018: $28,862Expenses 2018: $26,128Net Income 2018: $2,7342018Revenue 2019: $19,608Expenses 2019: $23,914Net Income 2019: -$4,3062019Revenue 2020: $24,043Expenses 2020: $27,518Net Income 2020: -$3,4752020Revenue 2021: $31,638Expenses 2021: $26,015Net Income 2021: $5,6232021Revenue 2022: $33,377Expenses 2022: $25,246Net Income 2022: $8,1312022Revenue 2023: $24,902Expenses 2023: $22,656Net Income 2023: $2,2462023Revenue 2023: $24,902Expenses 2023: $22,656Net Income 2023: $2,2462023Revenue 2024: $23,276Expenses 2024: $25,438Net Income 2024: -$2,1622024Revenue 2025: $101,260Expenses 2025: $22,019Net Income 2025: $79,2412025

Highlighted filing

2023

Revenue$24,902
Expenses$22,656
Net Income$2,246
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2022 to Jul 31, 2023
Signed
Jun 13, 2024
Return Version
2022v5.0
Gross Receipts
$58,645
Mission and Program Overview

Mission

The organization operates a cemetery located on the grounds of a church.

Program Services

DescriptionGrantsExpenses
TO OPERATE THE HERNLEY CEMETERY ASSOCIATION AND SERVE DECEASED MEMBERS OF THE CHURCH, THEIR FAMILIES, AND THE COMMUNITY.-$22,656
TO OPERATE THE HERNLEY CEMETERY ASSOCIATION AND SERVE DECEASED MEMBERS OF THE CHURCH, THEIR FAMILIES, AND THE COMMUNITY.--
Compensation and Service Providers
Top Officer Pay70th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CARL MOYERDirector-$0--
DENNIS LEHMANDirector-$0--
JASON SNAVELYDirector-$0--
DONALD NAUMANDirector-$0--
BRIAN NAUMANDirector-$0--
Filing and Contact Details

Filer

Filer Name
Hernley Cemetary Association
EIN
23-2010666
Phone
7176657392
Address
C/O DENNIS LEHMAN, MANHEIM, PA 17545

Signing Officer

Name
Dennis Lehman
Title
Director
Phone
7173710574
Signed
2024-06-13
Discuss with paid preparer
Yes

Preparer

Firm
Randy L Brandt CPA LLC
Address
18 S MAIN ST, MANHEIM, PA 17545-1604
Preparer
Randy L Brandt
Phone
7176652849
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 8

“LAND RENT 801 TOTAL 801”

Form 990-ez, Part I, Line 16

“Expenses insurance 646 burials 9,900 misc labor 410 mowing 5,520 parts / supplies 1,620 bank service fees 30 total 18,126”

Form 990-ez, Part I, Line 20

“Unrealized gain on investments 7,644 unrealized loss on investments 0”

Form 990-ez, Part II, Line 24

“Machinery and equipment 10,229 10,229 less accumulated depreciation 10,229 10,229 total 0 0”

Form 990-ez, Part III, Line 31

“To operate the hernley cemetery association and serve deceased members of the church, their families, and the community.”

Raw XML Appendix122 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
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0DENNIS LEHMAN
IRS990EZ/BooksInCareOfDetail/PhoneNum07176657392
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01692 SANCTUARY RD
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MANHEIM
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd017545
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0252647
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0263562
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt01412
IRS990EZ/CostOrOtherBasisExpenseSaleAmt033743
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt02246
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03505
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0286479
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0296369
IRS990EZ/GainOrLossFromSaleOfAssetsAmt01427
IRS990EZ/GrossReceiptsAmt058645
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt07762
IRS990EZ/LandAndBuildingsGrp/BOYAmt033832
IRS990EZ/LandAndBuildingsGrp/EOYAmt032807
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0286479
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0296369
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0286479
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0296369
IRS990EZ/OccupancyRentUtltsAndMaintAmt01025
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt0000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt1000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt2000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt3000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt4000.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CARL MOYER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1DENNIS LEHMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2JASON SNAVELY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DONALD NAUMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4BRIAN NAUMAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherChangesInNetAssetsAmt07644
IRS990EZ/OtherExpensesTotalAmt018126
IRS990EZ/OtherRevenueTotalAmt0801
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THE ORGANIZATION OPERATES A CEMETERY LOCATED ON THE GROUNDS OF A CHURCH.
IRS990EZ/ProgramServiceRevenueAmt013500
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO OPERATE THE HERNLEY CEMETERY ASSOCIATION AND SERVE DECEASED MEMBERS OF THE CHURCH, THEIR FAMILIES, AND THE COMMUNITY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1TO OPERATE THE HERNLEY CEMETERY ASSOCIATION AND SERVE DECEASED MEMBERS OF THE CHURCH, THEIR FAMILIES, AND THE COMMUNITY.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt022656
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SaleOfAssetsGrossAmt035170
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt022656
IRS990EZ/TotalProgramServiceExpensesAmt022656
IRS990EZ/TotalRevenueAmt024902
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LAND RENT 801 TOTAL 801
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EXPENSES INSURANCE 646 BURIALS 9,900 MISC LABOR 410 MOWING 5,520 PARTS / SUPPLIES 1,620 BANK SERVICE FEES 30 TOTAL 18,126
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UNREALIZED GAIN ON INVESTMENTS 7,644 UNREALIZED LOSS ON INVESTMENTS 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MACHINERY AND EQUIPMENT 10,229 10,229 LESS ACCUMULATED DEPRECIATION 10,229 10,229 TOTAL 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TO OPERATE THE HERNLEY CEMETERY ASSOCIATION AND SERVE DECEASED MEMBERS OF THE CHURCH, THEIR FAMILIES, AND THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART I, LINE 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DENNIS LEHMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum07173710574
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-06-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HERNLEY CEMETARY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HERN
ReturnHeader/Filer/EIN0232010666
ReturnHeader/Filer/PhoneNum07176657392
ReturnHeader/Filer/USAddress/AddressLine1Txt0C/O DENNIS LEHMAN
ReturnHeader/Filer/USAddress/CityNm0MANHEIM
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd017545
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203923984
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0RANDY L BRANDT CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt018 S MAIN ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MANHEIM
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0175451604
ReturnHeader/PreparerPersonGrp/PhoneNum07176652849
ReturnHeader/PreparerPersonGrp/PreparationDt02024-06-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANDY L BRANDT
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-06-13T14:36:25-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0DENNIS
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0LEHMAN
ReturnHeader/TaxPeriodBeginDt02022-08-01
ReturnHeader/TaxPeriodEndDt02023-07-31
ReturnHeader/TaxYr02022

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$296,369
Liabilities
-
Net assets
$296,369
Revenue
$24,902
Expenses
$22,656
Net income
$2,246
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$4.11$4.11$1.01$0.22$0.79
2024Detailed filing. Detailed filing data is available for this year.$3.09$3.09$0.23$0.25$0.02
2023Detailed filing. Detailed filing data is available for this year.$2.96$2.96$0.25$0.23$0.02
2023Summary only. Only limited summary data is available for this year.$2.96$0.00$0.25$0.23$0.02
2022Detailed filing. Detailed filing data is available for this year.$2.86$2.86$0.33$0.25$0.08
2021Summary only. Only limited summary data is available for this year.$3.20$0.00$0.32$0.26$0.06
2020Summary only. Only limited summary data is available for this year.$2.83$0.00$0.24$0.28$0.03
2019Detailed filing. Detailed filing data is available for this year.$2.92$2.92$0.20$0.24$0.04
2018Detailed filing. Detailed filing data is available for this year.$2.95$2.95$0.29$0.26$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.90$2.90$0.16$0.23$0.07
2016Detailed filing. Detailed filing data is available for this year.$2.79$2.79$0.17$0.28$0.11
2015Detailed filing. Detailed filing data is available for this year.$2.96$2.96$0.24$0.23$0.01
2014Detailed filing. Detailed filing data is available for this year.$3.02$3.02$0.12$0.18$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.29$3.29$0.16$0.22$0.06
2012Summary only. Only limited summary data is available for this year.$2.94$0.00$0.20$0.21$0.02