Cochranton Cemetery Association

EIN 25-0411027 • 501(c)13 • Cochranton, PA

Profile

Sale and maintenace of cemetary lots

PO Box 552Cochranton, PA 16314

n/A

Siviq Scores

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

0.00x

Higher debt load relative to assets than 82% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

0.02x

Higher debt load relative to revenue than 83% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

10%

Higher net margin than 50% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Higher top officer pay than 73% of similar nonprofits.

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

501(c)13 • <$500k nonprofits • Source year 2022

1.9%

Faster asset growth than 55% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2022 to 2024

13%

Faster revenue growth than 60% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2022 to 2024

Balance Sheet

Liabilities / Assets82nd percentile

Assets

$169,338

Up $6,135 (+3.8%) from 2022

Liabilities

Flat

$750

Flat from 2022

Net Assets

$168,588

Up $6,135 (+3.8%) from 2022

Operations

Liabilities / Revenue83rd percentile Net Margin50th percentile

Revenue

$42,715

Up $9,229 (+28%) from 2022

Expenses

Down

$38,410

Down $2,894 (-7.0%) from 2022

Net Income

$4,305

Up $12,123 (+155%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth55th percentile

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

Highlighted filing

2024

Assets$169,338

Liabilities$750

Net Assets$168,588

Open 2024 Filing

Operations Trend

Revenue Growth60th percentile

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

Highlighted filing

2024

Revenue$42,715

Expenses$38,410

Net Income$4,305

Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZXML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing

Assets: $169,338
Liabilities: $750
Net assets: $168,588
Revenue: $42,715
Expenses: $38,410
Net income: $4,305

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.69	$0.01	$1.69	$0.43	$0.38	$0.04
2022Detailed filing. Detailed filing data is available for this year.	$1.63	$0.01	$1.62	$0.33	$0.41	$0.08
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.49	$0.00	$1.49	$0.45	$0.37	$0.08
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.42	$0.01	$1.41	$0.34	$0.41	$0.07
2019Detailed filing. Detailed filing data is available for this year.	$1.49	$0.01	$1.48	$0.29	$0.32	$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.	$1.51	$0.00	$1.51	$0.29	$0.29	$0.00
2016Detailed filing. Detailed filing data is available for this year.	$1.51	$0.00	$1.51	$0.27	$0.34	$0.06
2015Detailed filing. Detailed filing data is available for this year.	$1.57	$0.00	$1.57	$0.33	$0.31	$0.02
2014Detailed filing. Detailed filing data is available for this year.	$1.55	$0.00	$1.55	$0.24	$0.29	$0.05
2013Detailed filing. Detailed filing data is available for this year.	$1.60	$0.00	$1.60	$0.25	$0.30	$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.65	$0.00	$1.64	$0.18	$0.24	$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.65	$0.02	$1.63	$0.22	$0.39	$0.17

Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To

Filing Snapshot

Filing Period: Jan 1, 2022 to Dec 31, 2022
Signed: Oct 31, 2023
Return Version: 2022v5.0
Gross Receipts: $33,486

Mission and Program Overview

Mission

Sale and maintenance of cemetery lots

Program Services

Description	Grants	Expenses
SALE AND MAINTENANCE OF CEMETERY LOTS	$0	$0

Compensation and Service Providers

Top Officer Pay73rd percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
HAROLD GIRARDAT	President	-	$0	-	-
JACK HEFFERNAN	Vice-President	-	$0	-	-
MARK ROCHE	Secretary	-	$0	-	-
MARK ROCHE	Treasurer	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Cochranton Cemetery Association
EIN: 25-0411027
Phone: 8144251357
Address: PO BOX 552, COCHRANTON, PA 16314

Signing Officer

Name: Mark E Roche
Title: Secretary
Phone: 8144257700
Signed: 2023-10-31

Preparer

Firm: Mcgill Power Bell & Associates Llp
Address: 180 MERCER STREET, MEADVILLE, PA 16335
Preparer: Ross a Lockwood
Phone: 8147245890

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

“Description: dividend income. Amount: 1,570.”

Form 990-ez, Part I, Line 7 - Sales of Inventory

“Income: gross receipts: 25,893. Returns and allowances: 0. Less cost of goods sold: 0. Gross profit: 25,893.”

Form 990-ez, Part I, Line 8 - Other Revenue

“Description: interest income. Amount: 28.”

Form 990-ez, Part I, Line 16 - Other Expenses

“Description: fuel. Amount: 2,212. Description: insurance . Amount: 3,088. Description: bank fees. Amount: 256. Description: miscellaneous. Amount: 422. Total to form 990-ez, line 16: 5,978.”

Form 990-ez, Part I, Line 20 - Other Changes in Net Assets

“Description: beginning balance adjustment. Amount: 21,370.”

Form 990-ez, Part II, Line 24 - Other Assets

“Description: investments. Beg. Of year amount: 0. End of year amount: 21,370. Description: other depreciable assets. Beg. Of year amount: 60,954. End of year amount: 60,954.”

Form 990-ez, Part II, Line 26 - Other Liabilities

“Description: payroll tax liabilities. Beg. Of year amount: 459. End of year amount: 750.”

Raw XML Appendix132 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/ActivitiesNotPreviouslyRptInd	0	0
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt	0	MARK E ROCHE
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	8144257700
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	102 ROCHE LANE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	COCHRANTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	PA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	16314
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	66606
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	59079
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	0
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	5995
IRS990EZ/DirectIndirectPltclExpendAmt	0	0
IRS990EZ/DonorAdvisedFndsInd	0	0
IRS990EZ/ExcessOrDeficitForYearAmt	0	-7818
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	8590
IRS990EZ/ForeignFinancialAccountInd	0	0
IRS990EZ/ForeignOfficeInd	0	0
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	149360
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	163203
IRS990EZ/GrossProfitLossSlsOfInvntryAmt	0	25893
IRS990EZ/GrossReceiptsAmt	0	33486
IRS990EZ/GrossSalesOfInventoryAmt	0	25893
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InfoInScheduleOPartVInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	1570
IRS990EZ/LandAndBuildingsGrp/BOYAmt	0	21800
IRS990EZ/LandAndBuildingsGrp/EOYAmt	0	21800
IRS990EZ/MadeLoansToFromOfficersInd	0	0
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	148901
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	162453
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	148901
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	162453
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	6426
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	HAROLD GIRARDAT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	JACK HEFFERNAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	MARK ROCHE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	MARK ROCHE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	VICE-PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	TREASURER
IRS990EZ/OperateHospitalInd	0	0
IRS990EZ/Organization501cInd	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	0
IRS990EZ/OrganizationHadUBIInd	0	0
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	60954
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	82324
IRS990EZ/OtherChangesInNetAssetsAmt	0	21370
IRS990EZ/OtherExpensesTotalAmt	0	5978
IRS990EZ/OtherRevenueTotalAmt	0	28
IRS990EZ/PoliticalCampaignActyInd	0	0
IRS990EZ/PrimaryExemptPurposeTxt	0	SALE AND MAINTENANCE OF CEMETERY LOTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	SALE AND MAINTENANCE OF CEMETERY LOTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt	0	0
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt	0	0
IRS990EZ/ProhibitedTaxShelterTransInd	0	0
IRS990EZ/RelatedOrganizationCtrlEntInd	0	0
IRS990EZ/SalariesOtherCompEmplBnftAmt	0	20310
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SubjectToProxyTaxInd	0	0
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	459
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	750
IRS990EZ/TanningServicesProvidedInd	0	0
IRS990EZ/TotalExpensesAmt	0	41304
IRS990EZ/TotalRevenueAmt	0	33486
IRS990EZ/TypeOfOrganizationAssocInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	DESCRIPTION: DIVIDEND INCOME. AMOUNT: 1,570.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	INCOME: GROSS RECEIPTS: 25,893. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 0. GROSS PROFIT: 25,893.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	DESCRIPTION: INTEREST INCOME. AMOUNT: 28.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	DESCRIPTION: FUEL. AMOUNT: 2,212. DESCRIPTION: INSURANCE . AMOUNT: 3,088. DESCRIPTION: BANK FEES. AMOUNT: 256. DESCRIPTION: MISCELLANEOUS. AMOUNT: 422. TOTAL TO FORM 990-EZ, LINE 16: 5,978.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	DESCRIPTION: BEGINNING BALANCE ADJUSTMENT. AMOUNT: 21,370.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	DESCRIPTION: INVESTMENTS. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 21,370. DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 60,954. END OF YEAR AMOUNT: 60,954.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	6	DESCRIPTION: PAYROLL TAX LIABILITIES. BEG. OF YEAR AMOUNT: 459. END OF YEAR AMOUNT: 750.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	5	FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	6	FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES
TransferPrsnlBnftContractsDecl/DeclarationDesc	0	THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd	0	AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd	0	IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd	0	0
ReturnHeader/BuildTS	0	2023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/PersonNm	0	MARK E ROCHE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	8144257700
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2023-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	COCHRANTON CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt	0	COCH
ReturnHeader/Filer/EIN	0	250411027
ReturnHeader/Filer/PhoneNum	0	8144251357
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	PO BOX 552
ReturnHeader/Filer/USAddress/CityNm	0	COCHRANTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	PA
ReturnHeader/Filer/USAddress/ZIPCd	0	16314
ReturnHeader/IRSResponsiblePrtyInfoCurrInd	0	0
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	251031405
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	MCGILL POWER BELL & ASSOCIATES LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	180 MERCER STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	MEADVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	16335
ReturnHeader/PreparerPersonGrp/PhoneNum	0	8147245890
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	ROSS A LOCKWOOD
ReturnHeader/ReturnTs	0	2023-11-02T11:58:19-05:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm	0	MARK
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm	0	ROCHE
ReturnHeader/TaxPeriodBeginDt	0	2022-01-01
ReturnHeader/TaxPeriodEndDt	0	2022-12-31
ReturnHeader/TaxYr	0	2022