Civic Intelligence

Beaver Cemetery

990 • Fiscal year 2024 • EIN 25-0345330

Jun 01, 2023 to May 31, 2024 • Filed on Jan 21, 2025

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

52nd percentile

0.01x

Higher debt load relative to assets than 52% of similar nonprofits.

2024 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

47th percentile

0.03x

Higher debt load relative to revenue than 47% of similar nonprofits.

2024 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2024

Net Margin

71st percentile

41%

Higher net margin than 71% of similar nonprofits.

2024 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

64th percentile

$65,200

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2024 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2024

Asset Growth

82nd percentile

14%

Faster asset growth than 82% of similar nonprofits.

2024 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-25%

Faster revenue growth than 14% of similar nonprofits.

2024 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$7,076,122

Up $877,606 (+14%) from 2023

Net Assets

Up

$7,040,049

Up $874,065 (+14%) from 2023

Liabilities

Up

$36,073

Up $3,541 (+11%) from 2023

Revenue

Down

$1,221,206

Down $397,054 (-25%) from 2023

Expenses

Up

$724,800

Up $62,026 (+9.4%) from 2023

Net Income

Down

$496,406

Down $459,080 (-48%) from 2023

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

2024

Assets$7,076,122
Liabilities$36,073
Net Assets$7,040,049

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

2024

Revenue$1,221,206
Expenses$724,800
Net Income$496,406
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Jan 21, 2025
Return Version
2023v6.0
Gross Receipts
$1,267,676
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$5,945,800$7,039,849▲ $1,094,049
Investments in Publicly Traded Securities$4,294,144$5,056,609▲ $762,465
Inventories for Sale or Use$682,402$643,563▼ $38,839
Land, Buildings, and Equipment, Net$546,703$529,784▼ $16,919
Savings and Temporary Cash Investments$219,477$523,158▲ $303,681
Cash and Non-Interest-Bearing Accounts$366,150$291,954▼ $74,196
Other Notes and Loans Receivable, Net$27,089$10,370▼ $16,719
Prepaid Expenses and Deferred Charges$7,795$7,681▼ $114
Accounts Receivable$10,477$7,304▼ $3,173
Cap Stk Tr Prin Current Funds$200$200→ $0
Total Assets$6,158,685$7,076,122▲ $917,437
Other Assets Total$4,448$5,699▲ $1,251
Liabilities
Mortgage Notes Payable Secured by Investment Property$48,561$33,038▼ $15,523
Accounts Payable and Accrued Expenses$164,124$3,035▼ $161,089
Total Liabilities$212,685$36,073▼ $176,612
Net Assets / Fund Balance
Total Net Assets Fund Balance$5,946,000$7,040,049▲ $1,094,049
Total Liabilities and Net Assets / Fund Balance$6,158,685$7,076,122▲ $917,437

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$14,437$32,897-
Other Land Buildings$486,083$1,520,780-
Land$29,264--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
James JenkinsManagerFT$65,200$65,200
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
Sean TannerTrustee-$200$200
Victor a MartinettiAssistant Treasurer-$200$200
William J CutriVice President-$200$200
Revenue and Support

Revenue Composition

Contributions and Grants
$23,225
Program Service Revenue
$0
Investment Income
$159,472
Other Revenue
$1,038,509
All Other Contributions
$23,225
Change in Net Assets
$496,406

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,221,206
Revenue Not Reported on Form 990
$597,643
Total Revenue per Audited Statements
$1,818,849
Total Revenue per Form 990
$1,221,206
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$383,079
Other Expenses$341,721
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$0$222,281$0$222,281
All Other Expenses$21,154$139,019$0$160,173
Current Officers, Directors, Trustees, and Key Employees$0$63,000$0$63,000
Other Employee Benefits$0$51,887$0$51,887
Depreciation Depletion$44,670$0$0$44,670
Fees for Service Investment Mgmnt Fees$0$41,459$0$41,459
Other Expenses$35,644$0$0$35,644
Payroll Taxes$0$23,098$0$23,098
Pension Plan Contributions$0$22,813$0$22,813
Insurance$0$21,584$0$21,584
Advertising$0$14,764$0$14,764
Fees for Services Other$0$6,937$0$6,937
Office Expenses$0$6,235$0$6,235
Interest$0$787$0$787
Fees for Services Accounting$0$750$0$750
Fees for Services Legal$0$300$0$300
Total Functional Expenses$108,761$616,039$0$724,800

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$724,800
Total Expenses per Audited Statements$724,800
Total Expenses per Form 990$724,800
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$750
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
2025-01-21
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
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

Other

Amended return being filed because originally-filed return did not include audit adjustments

Form 990, Part IX, Line 24E

SALES TAX 1897. 1897.

Form 990, Part IX, Line 24E

UTILITIES 23769. 23769.

Form 990, Part IX, Line 24E

Landscaping 111450. 111450.

Form 990, Part IX, Line 24E

UNIFORMS 5517. 5517.

Form 990, Part IX, Line 24E

Miscellaneous 3800. 3800.

Form 990, Part IX, Line 24E

BAD DEBT 9128. 9128.

Form 990, Part IX, Line 24E

BANK CHARGES 4612. 4612.

Financial Statement Notes

Pt X, Line 2

Unrealized gain on investments

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IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0913026
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0913026
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0597643
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06235
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt06235
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04448
IRS990/OtherAssetsTotalGrp/EOYAmt05699
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt051887
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt051887
IRS990/OtherExpensesGrp/Desc0CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc1DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2FREIGHT
IRS990/OtherExpensesGrp/Desc3REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/FundraisingAmt30
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11125
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt06721
IRS990/OtherExpensesGrp/ProgramServicesAmt10
IRS990/OtherExpensesGrp/ProgramServicesAmt2572
IRS990/OtherExpensesGrp/ProgramServicesAmt335644
IRS990/OtherExpensesGrp/TotalAmt06721
IRS990/OtherExpensesGrp/TotalAmt11125
IRS990/OtherExpensesGrp/TotalAmt2572
IRS990/OtherExpensesGrp/TotalAmt335644
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0EMPLOYEE RETENTION CREDITS
IRS990/OtherRevenueMiscGrp/ExclusionAmt00
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0125483
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0125483
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt00
IRS990/OtherRevenueTotalAmt0125483
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0222281
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt0222281
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt027089
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt010370
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt023098
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt023098
IRS990/PensionPlanContributionsGrp/FundraisingAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt022813
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt022813
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07795
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt07681
IRS990/PrincipalOfficerNm0DALE L COTTRILL
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0136219
IRS990/PYInvestmentIncomeAmt0512291
IRS990/PYOtherExpensesAmt0351332
IRS990/PYOtherRevenueAmt0779355
IRS990/PYRevenuesLessExpensesAmt0740002
IRS990/PYSalariesCompEmpBnftPaidAmt0336531
IRS990/PYTotalExpensesAmt0687863
IRS990/PYTotalRevenueAmt01427865
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0496406
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt05945800
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt07039849
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0219477
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0523158
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt014437
IRS990ScheduleD/BuildingsGrp/DepreciationAmt032897
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt047334
IRS990ScheduleD/ExpensesSubtotalAmt0724800
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt029264
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt029264
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0597643
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0486083
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt01520780
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt02006863
IRS990ScheduleD/RevenueNotReportedAmt0597643
IRS990ScheduleD/RevenueSubtotalAmt01221206
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0UNREALIZED GAIN ON INVESTMENTS
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt X, Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0529784
IRS990ScheduleD/TotalExpensesPerForm990Amt0724800
IRS990ScheduleD/TotalRevenuePerForm990Amt01221206
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01818849
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0724800
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0DALE L COTTRILL
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0ACCOUNTANT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0750
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0ACCOUNTING SERVICES
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF FORM 990 IS KEPT AT THE OFFICE FOR INSPECTION UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AMENDED RETURN BEING FILED BECAUSE ORIGINALLY-FILED RETURN DID NOT INCLUDE AUDIT ADJUSTMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SALES TAX 1897. 1897.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UTILITIES 23769. 23769.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LANDSCAPING 111450. 111450.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UNIFORMS 5517. 5517.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MISCELLANEOUS 3800. 3800.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BAD DEBT 9128. 9128.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8BANK CHARGES 4612. 4612.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06158685
IRS990/TotalAssetsEOYAmt07076122
IRS990/TotalAssetsGrp/BOYAmt06158685
IRS990/TotalAssetsGrp/EOYAmt07076122
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt023225
IRS990/TotalEmployeeCnt010
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0616039
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0108761
IRS990/TotalFunctionalExpensesGrp/TotalAmt0724800
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0212685
IRS990/TotalLiabilitiesEOYAmt036073
IRS990/TotalLiabilitiesGrp/BOYAmt0212685
IRS990/TotalLiabilitiesGrp/EOYAmt036073
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt05946000
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07040049
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt067200
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01197981
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01221206
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06158685
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07076122

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