Civic Intelligence

Beaver Cemetery

990 • Fiscal year 2020 • EIN 25-0345330

Jun 01, 2019 to May 31, 2020 • Filed on Jul 21, 2020

351 Buffalo StreetBeaver, PA 15009

(724) 774-8039

Siviq Scores

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

Liabilities / Assets

74th percentile

0.01x

Higher debt load relative to assets than 74% of similar nonprofits.

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

Liabilities / Revenue

73rd percentile

0.08x

Higher debt load relative to revenue than 73% of similar nonprofits.

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

Net Margin

46th percentile

19%

Higher net margin than 46% of similar nonprofits.

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

Top Officer Pay

90th percentile

$53,018

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 6.9% of source-year revenue.

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

Asset Growth

63rd percentile

6.5%

Faster asset growth than 63% of similar nonprofits.

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

Revenue Growth

35th percentile

-5.9%

Faster revenue growth than 35% of similar nonprofits.

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

Assets

Up

$4,678,350

Up $287,396 (+6.5%) from 2019

Net Assets

Up

$4,615,745

Up $249,017 (+5.7%) from 2019

Liabilities

Up

$62,605

Up $38,379 (+158%) from 2019

Revenue

Down

$763,652

Down $48,130 (-5.9%) from 2019

Expenses

Down

$615,036

Down $28,443 (-4.4%) from 2019

Net Income

Down

$148,616

Down $19,687 (-12%) from 2019

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2016: $3,930,036Liabilities 2016: $6,073Net Assets 2016: $3,923,9632016Assets 2017: $4,249,614Liabilities 2017: $14,218Net Assets 2017: $4,235,3962017Assets 2018: $4,391,614Liabilities 2018: $41,191Net Assets 2018: $4,350,4232018Assets 2019: $4,390,954Liabilities 2019: $24,226Net Assets 2019: $4,366,7282019Assets 2020: $4,678,350Liabilities 2020: $62,605Net Assets 2020: $4,615,7452020Assets 2021: $5,686,363Liabilities 2021: $26,502Net Assets 2021: $5,659,8612021Assets 2022: $5,791,391Liabilities 2022: $60,393Net Assets 2022: $5,730,9982022Assets 2023: $6,198,516Liabilities 2023: $32,532Net Assets 2023: $6,165,9842023Assets 2024: $7,076,122Liabilities 2024: $36,073Net Assets 2024: $7,040,0492024Assets 2025: $7,647,953Liabilities 2025: $31,490Net Assets 2025: $7,616,4632025

Highlighted filing

2020

Assets$4,678,350
Liabilities$62,605
Net Assets$4,615,745

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2016: $724,029Expenses 2016: $620,903Net Income 2016: $103,1262016Revenue 2017: $530,684Expenses 2017: $642,631Net Income 2017: -$111,9472017Revenue 2018: $627,934Expenses 2018: $664,990Net Income 2018: -$37,0562018Revenue 2019: $811,782Expenses 2019: $643,479Net Income 2019: $168,3032019Revenue 2020: $763,652Expenses 2020: $615,036Net Income 2020: $148,6162020Revenue 2021: $965,568Expenses 2021: $625,647Net Income 2021: $339,9212021Revenue 2022: $1,324,160Expenses 2022: $581,823Net Income 2022: $742,3372022Revenue 2023: $1,618,260Expenses 2023: $662,774Net Income 2023: $955,4862023Revenue 2024: $1,221,206Expenses 2024: $724,800Net Income 2024: $496,4062024Revenue 2025: $956,408Expenses 2025: $649,745Net Income 2025: $306,6632025

Highlighted filing

2020

Revenue$763,652
Expenses$615,036
Net Income$148,616
Jump To
Filing Snapshot
Filing Period
Jun 1, 2019 to May 31, 2020
Signed
Jul 21, 2020
Return Version
2019v5.1
Gross Receipts
$789,898
Mission and Program Overview

Mission

To provide and maintatin a proper and dignified place for the dead. All income is received through sales and openings of graves and crypts, installation of monument foundations and placing inscriptions on crypt fronts. All expenses are associated with providing the above and maintaining the total facility in a proper and dignified manner.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$4,366,528$4,615,545▲ $249,017
Investments in Publicly Traded Securities$3,380,648$3,654,762▲ $274,114
Land, Buildings, and Equipment, Net$653,302$592,466▼ $60,836
Cash and Non-Interest-Bearing Accounts$149,514$202,719▲ $53,205
Inventories for Sale or Use$126,241$119,929▼ $6,312
Other Notes and Loans Receivable, Net$61,804$77,859▲ $16,055
Accounts Receivable$9,191$21,218▲ $12,027
Prepaid Expenses and Deferred Charges$6,397$6,474▲ $77
Cap Stk Tr Prin Current Funds$200$200→ $0
Total Assets$4,390,954$4,678,350▲ $287,396
Other Assets Total$3,857$2,923▼ $934
Liabilities
Deferred Revenue-$52,100-
Unsecured Notes Loans Payable$19,124$7,200▼ $11,924
Accounts Payable and Accrued Expenses$5,102$3,305▼ $1,797
Total Liabilities$24,226$62,605▲ $38,379
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,366,728$4,615,745▲ $249,017
Total Liabilities and Net Assets / Fund Balance$4,390,954$4,678,350▲ $287,396

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,959$31,650-
Other Land Buildings$553,243$1,212,289-
Land$29,264--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Victor E Stahl JrManagerFT$53,018$53,018
Alan J CornellSecretary-$200$200
Arthur J Cornell JrPresident-$200$200
Charles R Snitger JrAssistant Secretary-$200$200
Dale L CottrillTreasurer-$200$200
John DioguardiTrustee-$200$200
Kevin BechtelTrustee-$200$200
Samuel J Orr Iii EsqCounsel-$200$200
Victor a MartinettiAssistant Treasurer-$200$200
William J CutriVice President-$200$200
Revenue and Support

Revenue Composition

Contributions and Grants
$158
Program Service Revenue
$0
Investment Income
$169,221
Other Revenue
$594,273
All Other Contributions
$158
Change in Net Assets
$148,616

Audited Revenue Reconciliation

Revenue per Audited Statements
$763,652
Revenue Not Reported on Form 990
$100,401
Total Revenue per Audited Statements
$864,053
Total Revenue per Form 990
$763,652
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$365,468
Other Expenses$249,568
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Comp Disqual Persons$0$172,458$0$172,458
Other Employee Benefits$0$94,119$0$94,119
All Other Expenses$40,591$36,523$0$77,114
Depreciation Depletion$74,354$0$0$74,354
Current Officers, Directors, Trustees, and Key Employees$0$52,818$0$52,818
Pension Plan Contributions$0$27,367$0$27,367
Advertising$0$24,219$0$24,219
Payroll Taxes$0$18,706$0$18,706
Insurance$0$18,598$0$18,598
Fees for Service Investment Mgmnt Fees$0$18,255$0$18,255
Fees for Services Other$0$14,611$0$14,611
Fees for Services Accounting$0$11,538$0$11,538
Other Expenses$3,072$0$0$3,072
Office Expenses$0$2,481$0$2,481
Interest$0$629$0$629
Fees for Services Legal$0$500$0$500
Total Functional Expenses$120,215$494,821$0$615,036

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$615,036
Total Expenses per Audited Statements$615,036
Total Expenses per Form 990$615,036
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
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Dale L CottrillAccountantAccounting ServicesNo$6,938
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
Filing and Contact Details

Filer

Filer Name
Beaver Cemetery
EIN
25-0345330
Phone
7247748039
Address
351 BUFFALO STREET, BEAVER, PA 15009

Signing Officer

Name
Dale L Cottrill
Title
Treasurer
Phone
7247748039
Signed
2020-07-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dale L Cottrill
Formed
1865
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
6
Volunteers
0

Preparer

Firm
Mercadante & Company
Address
2200 GEORGETOWN DR STE 202, SEWICKLEY, PA 15143
Preparer
Jonathan C Kratsas CPA
Phone
7248693007
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

A copy of form 990 is kept at the office for inspection upon request

Form 990, Part IX, Line 24E

FREIGHT 971. 971. 0. 0.

Form 990, Part IX, Line 24E

Repairs and maintenance 37206. 37206. 0. 0.

Form 990, Part IX, Line 24E

Sales tax 2414. 2414. 0. 0.

Form 990, Part IX, Line 24E

Utilities 27541. 0. 27541. 0.

Form 990, Part IX, Line 24E

Miscellaneous 747. 0. 747. 0.

Form 990, Part IX, Line 24E

Landscaping 8235. 0. 8235. 0.

Financial Statement Notes

Pt X, Line 2

Unrealized gain on investments

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IRS990/OtherAssetsTotalGrp/BOYAmt03857
IRS990/OtherAssetsTotalGrp/EOYAmt02923
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt094119
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt094119
IRS990/OtherExpensesGrp/Desc0BANK CHARGES
IRS990/OtherExpensesGrp/Desc1CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3EQUIPMENT RENTAL
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21999
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt0187
IRS990/OtherExpensesGrp/ProgramServicesAmt12011
IRS990/OtherExpensesGrp/ProgramServicesAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt33072
IRS990/OtherExpensesGrp/TotalAmt0187
IRS990/OtherExpensesGrp/TotalAmt12011
IRS990/OtherExpensesGrp/TotalAmt21999
IRS990/OtherExpensesGrp/TotalAmt33072
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt061804
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt077859
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt018706
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt018706
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt027367
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt027367
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06397
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06474
IRS990/PrincipalOfficerNm0DALE L COTTRILL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt017750
IRS990/PYInvestmentIncomeAmt0228166
IRS990/PYOtherExpensesAmt0271551
IRS990/PYOtherRevenueAmt0565866
IRS990/PYRevenuesLessExpensesAmt0168303
IRS990/PYSalariesCompEmpBnftPaidAmt0371928
IRS990/PYTotalExpensesAmt0643479
IRS990/PYTotalRevenueAmt0811782
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0148616
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt04366528
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt04615545
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt09959
IRS990ScheduleD/BuildingsGrp/DepreciationAmt031650
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt041609
IRS990ScheduleD/ExpensesSubtotalAmt0615036
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt029264
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt029264
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0100401
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0553243
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01212289
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt01765532
IRS990ScheduleD/RevenueNotReportedAmt0100401
IRS990ScheduleD/RevenueSubtotalAmt0763652
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNREALIZED GAIN ON INVESTMENTS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0592466
IRS990ScheduleD/TotalExpensesPerForm990Amt0615036
IRS990ScheduleD/TotalRevenuePerForm990Amt0763652
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0864053
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0615036
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0DALE L COTTRILL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0ACCOUNTANT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt06938
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0ACCOUNTING SERVICES
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 IS KEPT AT THE OFFICE FOR INSPECTION UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FREIGHT 971. 971. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REPAIRS AND MAINTENANCE 37206. 37206. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SALES TAX 2414. 2414. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UTILITIES 27541. 0. 27541. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MISCELLANEOUS 747. 0. 747. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6LANDSCAPING 8235. 0. 8235. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt04678350
IRS990/TotalAssetsGrp/BOYAmt04390954
IRS990/TotalAssetsGrp/EOYAmt04678350
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0158
IRS990/TotalEmployeeCnt06
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0494821
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0120215
IRS990/TotalFunctionalExpensesGrp/TotalAmt0615036
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt024226
IRS990/TotalLiabilitiesEOYAmt062605
IRS990/TotalLiabilitiesGrp/BOYAmt024226
IRS990/TotalLiabilitiesGrp/EOYAmt062605
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04366728
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04615745
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt054818
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0763494
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0763652
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04390954
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04678350
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt019124
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt07200
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0777 SECOND STREET
IRS990/USAddress/CityNm0BEAVER
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015009
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0WWW.BEAVERCEMETERY.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DALE L COTTRILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07247748039
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-07-21

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