Civic Intelligence

Beaver Cemetery

990 • Fiscal year 2022 • EIN 25-0345330

Jun 01, 2021 to May 31, 2022 • Filed on Jul 29, 2022

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

56th percentile

0.01x

Higher debt load relative to assets than 56% of similar nonprofits.

2022 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2022

Liabilities / Revenue

49th percentile

0.05x

Higher debt load relative to revenue than 49% of similar nonprofits.

2022 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2022

Net Margin

87th percentile

56%

Higher net margin than 87% of similar nonprofits.

2022 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2022

Asset Growth

67th percentile

1.8%

Faster asset growth than 67% of similar nonprofits.

2022 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Revenue Growth

88th percentile

37%

Faster revenue growth than 88% of similar nonprofits.

2022 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2021 to 2022

Assets

Up

$5,791,391

Up $105,028 (+1.8%) from 2021

Net Assets

Up

$5,730,998

Up $71,137 (+1.3%) from 2021

Liabilities

Up

$60,393

Up $33,891 (+128%) from 2021

Revenue

Up

$1,324,160

Up $358,592 (+37%) from 2021

Expenses

Down

$581,823

Down $43,824 (-7.0%) from 2021

Net Income

Up

$742,337

Up $402,416 (+118%) from 2021

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

2022

Assets$5,791,391
Liabilities$60,393
Net Assets$5,730,998

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

2022

Revenue$1,324,160
Expenses$581,823
Net Income$742,337
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Jul 29, 2022
Return Version
2021v4.1
Gross Receipts
$1,354,749
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$5,659,661$5,730,798▲ $71,137
Investments in Publicly Traded Securities$4,616,609$4,320,118▼ $296,491
Land, Buildings, and Equipment, Net$552,900$589,119▲ $36,219
Cash and Non-Interest-Bearing Accounts$269,637$506,537▲ $236,900
Inventories for Sale or Use$179,526$333,008▲ $153,482
Other Notes and Loans Receivable, Net$41,086$21,389▼ $19,697
Accounts Receivable$17,731$11,849▼ $5,882
Prepaid Expenses and Deferred Charges$6,076$6,043▼ $33
Cap Stk Tr Prin Current Funds$200$200→ $0
Total Assets$5,686,363$5,791,391▲ $105,028
Other Assets Total$2,798$3,328▲ $530
Liabilities
Accounts Payable and Accrued Expenses$26,502$60,393▲ $33,891
Total Liabilities$26,502$60,393▲ $33,891
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,659,861$5,730,998▲ $71,137
Total Liabilities and Net Assets / Fund Balance$5,686,363$5,791,391▲ $105,028

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,363$32,246-
Other Land Buildings$550,492$1,350,336-
Land$29,264--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James JenkinsManagerFT$57,950$57,950
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
Victor a MartinettiAssistant Treasurer-$200$200
William J CutriVice President-$200$200
Samuel J Orr Iii EsqCounsel-$100$100
Revenue and Support

Revenue Composition

Contributions and Grants
$119,552
Program Service Revenue
$0
Investment Income
$395,133
Other Revenue
$809,475
All Other Contributions
$119,552
Change in Net Assets
$742,337

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,324,160
Revenue Not Reported on Form 990
$-671,200
Total Revenue per Audited Statements
$652,960
Total Revenue per Form 990
$1,324,160
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$332,306
Other Expenses$249,517
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$0$175,755$0$175,755
All Other Expenses$49,397$48,772$0$98,169
Current Officers, Directors, Trustees, and Key Employees$0$57,750$0$57,750
Other Employee Benefits$0$55,302$0$55,302
Depreciation Depletion$48,767$0$0$48,767
Fees for Service Investment Mgmnt Fees$0$27,131$0$27,131
Advertising$0$25,475$0$25,475
Pension Plan Contributions$0$24,575$0$24,575
Payroll Taxes$0$18,924$0$18,924
Insurance$0$17,509$0$17,509
Fees for Services Accounting$0$12,472$0$12,472
Fees for Services Other$0$7,445$0$7,445
Office Expenses$0$3,994$0$3,994
Other Expenses$504$0$0$504
Fees for Services Legal$0$380$0$380
Total Functional Expenses$104,385$477,438$0$581,823

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$581,823
Total Expenses per Audited Statements$581,823
Total Expenses per Form 990$581,823
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$4,373
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
2022-07-29
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
10
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

Repairs and maintenance 37549. 37549. 0. 0.

Form 990, Part IX, Line 24E

Sales tax 2481. 2481. 0. 0.

Form 990, Part IX, Line 24E

Utilities 24856. 0. 24856. 0.

Form 990, Part IX, Line 24E

Landscaping 22829. 0. 22829. 0.

Form 990, Part IX, Line 24E

Bad debt 1894. 1894. 0. 0.

Form 990, Part IX, Line 24E

Uniforms 7473. 7473. 0. 0.

Form 990, Part IX, Line 24E

Miscellaneous 1087. 0. 1087. 0.

Financial Statement Notes

Pt X, Line 2

Unrealized gain on investments

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IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3FREIGHT
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21954
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt0301
IRS990/OtherExpensesGrp/ProgramServicesAmt15416
IRS990/OtherExpensesGrp/ProgramServicesAmt20
IRS990/OtherExpensesGrp/ProgramServicesAmt3504
IRS990/OtherExpensesGrp/TotalAmt0301
IRS990/OtherExpensesGrp/TotalAmt15416
IRS990/OtherExpensesGrp/TotalAmt21954
IRS990/OtherExpensesGrp/TotalAmt3504
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0175755
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt0175755
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt041086
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt021389
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt018924
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt018924
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt024575
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt024575
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06076
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06043
IRS990/PrincipalOfficerNm0DALE L COTTRILL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt028596
IRS990/PYInvestmentIncomeAmt0272576
IRS990/PYOtherExpensesAmt0285479
IRS990/PYOtherRevenueAmt0664396
IRS990/PYRevenuesLessExpensesAmt0339921
IRS990/PYSalariesCompEmpBnftPaidAmt0340168
IRS990/PYTotalExpensesAmt0625647
IRS990/PYTotalRevenueAmt0965568
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0742337
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt05659661
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt05730798
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt09363
IRS990ScheduleD/BuildingsGrp/DepreciationAmt032246
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt041609
IRS990ScheduleD/ExpensesSubtotalAmt0581823
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt029264
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt029264
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0-671200
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0550492
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01350336
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt01900828
IRS990ScheduleD/RevenueNotReportedAmt0-671200
IRS990ScheduleD/RevenueSubtotalAmt01324160
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNREALIZED GAIN ON INVESTMENTS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0589119
IRS990ScheduleD/TotalExpensesPerForm990Amt0581823
IRS990ScheduleD/TotalRevenuePerForm990Amt01324160
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0652960
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0581823
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0DALE L COTTRILL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0ACCOUNTANT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt04373
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0ACCOUNTING SERVICES
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 IS KEPT AT THE OFFICE FOR INSPECTION UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1REPAIRS AND MAINTENANCE 37549. 37549. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALES TAX 2481. 2481. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UTILITIES 24856. 0. 24856. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LANDSCAPING 22829. 0. 22829. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BAD DEBT 1894. 1894. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UNIFORMS 7473. 7473. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MISCELLANEOUS 1087. 0. 1087. 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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt05686363
IRS990/TotalAssetsEOYAmt05791391
IRS990/TotalAssetsGrp/BOYAmt05686363
IRS990/TotalAssetsGrp/EOYAmt05791391
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0119552
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0477438
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0104385
IRS990/TotalFunctionalExpensesGrp/TotalAmt0581823
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt026502
IRS990/TotalLiabilitiesEOYAmt060393
IRS990/TotalLiabilitiesGrp/BOYAmt026502
IRS990/TotalLiabilitiesGrp/EOYAmt060393
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05659861
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05730998
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt059650
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01204608
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01324160
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05686363
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05791391
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DALE L COTTRILL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07247748039
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-07-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BEAVER CEMETERY

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