Cochranton Cemetery Association

990EZ • Fiscal year 2019 • EIN 25-0411027

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 02, 2020

Organization Profile N/A

PO Box 552Cochranton, PA 16314-0552

(814) 425-1357

Siviq Scores

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

0.01x

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

2019 filings • 501(c)13 • <$500k nonprofits • Source year 2019

0.04x

Higher debt load relative to revenue than 84% of similar nonprofits.

2019 filings • 501(c)13 • <$500k nonprofits • Source year 2019

-9.6%

Higher net margin than 28% of similar nonprofits.

2019 filings • 501(c)13 • <$500k nonprofits • Source year 2019

Higher top officer pay than 69% of similar nonprofits.

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

2019 filings • 501(c)13 • <$500k nonprofits • Source year 2019

-1.3%

Faster asset growth than 28% of similar nonprofits.

2019 filings • 501(c)13 • <$500k nonprofits • Annualized from 2018 to 2019

2.3%

Faster revenue growth than 51% of similar nonprofits.

2019 filings • 501(c)13 • <$500k nonprofits • Annualized from 2018 to 2019

Balance Sheet

Liabilities / Assets82nd percentile

Assets

Down

$149,297

Down $2,019 (-1.3%) from 2017

Net Assets

Down

$148,191

Down $2,758 (-1.8%) from 2017

Liabilities

$1,106

Up $739 (+201%) from 2017

Revenue And Expenses

Liabilities / Revenue84th percentile Net Margin28th percentile

Revenue

$29,378

Up $574 (+2.0%) from 2017

Expenses

$32,208

Up $3,566 (+12%) from 2017

Net Income

Down

-$2,830

Down $2,992 (-1847%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth28th percentile

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

Highlighted filing

2019

Assets$149,297

Liabilities$1,106

Net Assets$148,191

Open 2019 Filing

Operations Trend

Revenue Growth51st percentile

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

Highlighted filing

2019

Revenue$29,378

Expenses$32,208

Net Income-$2,830

Open 2019 Filing

Jump To

Filing Snapshot

Filing Period: Jan 1, 2019 to Dec 31, 2019
Signed: Nov 2, 2020
Return Version: 2019v5.1
Gross Receipts: $29,378

Mission and Program Overview

Mission

Sale and maintenance of cemetery lots

Sale and maintenace of cemetery lots

Program Services

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

Compensation and Service Providers

Top Officer Pay69th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
HAROLD GIRARDAT	Pres - Part	-	$0	-	-
JACK HEFFERNAN	V Pres - Part	-	$0	-	-
MARK ROCHE	Secr - Part	-	$0	-	-
MARK ROCHE	Treas - Part	-	$0	-	-

Filing and Contact Details

Filer

Filer Name: Cochranton Cemetery Association
EIN: 25-0411027
Phone: 8144251357
Address: PO BOX 552, COCHRANTON, PA 16314-0552

Signing Officer

Name: Mark Roche
Title: Secretary
Phone: 8144251357
Signed: 2020-11-02
Discuss with paid preparer: Yes

Preparer

Firm: Hill Barth & King LLC
Address: 15942 CONNEAUT LAKE ROAD, MEADVILLE, PA 16335
Preparer: Steven J Jackson
Phone: 8143361512

Supplemental Narrative

Additional Explanations

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

“Description: interest earned. Amount: 2,899. Total to form 990-ez, line 14: 4,534.”

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

“Income: gross receipts: 26,479. Returns and allowances: 0. Less cost of goods sold: 0. Gross profit: 26,479.”

Form 990-ez, Part I, Line 14

“Description: depreciation. Amount: 1,235. Description: other expenses. Amount: 3,299.”

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

“Description: gas and oil. Amount: 1,148. Description: office expense. Amount: 110. Description: insurance. Amount: 1,162. Description: accounting fees. Amount: 475. Description: repairs and maintenance. Amount: 3,503. Description: foundations. Amount: 529. Total to form 990-ez, line 16: 6,927.”

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

“Description: other depreciable assets. Beg. Of year amount: 62,807. End of year amount: 61,572.”

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

“Description: payroll taxes. Beg. Of year amount: 181. End of year amount: 1,106.”

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	66595
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	65925
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	0
IRS990EZ/DirectIndirectPltclExpendAmt	0	0
IRS990EZ/DonorAdvisedFndsInd	0	0
IRS990EZ/ExcessOrDeficitForYearAmt	0	-2830
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	8800
IRS990EZ/ForeignFinancialAccountInd	0	0
IRS990EZ/ForeignOfficeInd	0	0
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	151202
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	149297
IRS990EZ/GrossProfitLossSlsOfInvntryAmt	0	26479
IRS990EZ/GrossReceiptsAmt	0	29378
IRS990EZ/GrossSalesOfInventoryAmt	0	26479
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InfoInScheduleOPartVInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	2899
IRS990EZ/LandAndBuildingsGrp/BOYAmt	0	21800
IRS990EZ/LandAndBuildingsGrp/EOYAmt	0	21800
IRS990EZ/MadeLoansToFromOfficersInd	0	0
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	151021
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	148191
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	151021
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	148191
IRS990EZ/OccupancyRentUtltsAndMaintAmt	0	4534
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	0.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	0.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	0.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	0.00
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	PRES - PART
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	V PRES - PART
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	SECR - PART
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	TREAS - PART
IRS990EZ/OperateHospitalInd	0	0
IRS990EZ/Organization501cInd	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	0
IRS990EZ/OrganizationHadUBIInd	0	0
IRS990EZ/OtherAssetsTotalDetail/BOYAmt	0	62807
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	61572
IRS990EZ/OtherChangesInNetAssetsAmt	0	0
IRS990EZ/OtherExpensesTotalAmt	0	6927
IRS990EZ/PoliticalCampaignActyInd	0	0
IRS990EZ/PrimaryExemptPurposeTxt	0	SALE AND MAINTENACE 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	11947
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd	0	PA
IRS990EZ/SubjectToProxyTaxInd	0	0
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt	0	181
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	1106
IRS990EZ/TanningServicesProvidedInd	0	0
IRS990EZ/TotalExpensesAmt	0	32208
IRS990EZ/TotalRevenueAmt	0	29378
IRS990EZ/TypeOfOrganizationAssocInd	0	X
IRS990EZ/WebsiteAddressTxt	0	N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	DESCRIPTION: INTEREST EARNED. AMOUNT: 2,899. TOTAL TO FORM 990-EZ, LINE 14: 4,534.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	INCOME: GROSS RECEIPTS: 26,479. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 0. GROSS PROFIT: 26,479.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	DESCRIPTION: DEPRECIATION. AMOUNT: 1,235. DESCRIPTION: OTHER EXPENSES. AMOUNT: 3,299.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	DESCRIPTION: GAS AND OIL. AMOUNT: 1,148. DESCRIPTION: OFFICE EXPENSE. AMOUNT: 110. DESCRIPTION: INSURANCE. AMOUNT: 1,162. DESCRIPTION: ACCOUNTING FEES. AMOUNT: 475. DESCRIPTION: REPAIRS AND MAINTENANCE. AMOUNT: 3,503. DESCRIPTION: FOUNDATIONS. AMOUNT: 529. TOTAL TO FORM 990-EZ, LINE 16: 6,927.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	DESCRIPTION: OTHER DEPRECIABLE ASSETS. BEG. OF YEAR AMOUNT: 62,807. END OF YEAR AMOUNT: 61,572.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	5	DESCRIPTION: PAYROLL TAXES. BEG. OF YEAR AMOUNT: 181. END OF YEAR AMOUNT: 1,106.
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 14
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	5	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/BuildTS	0	2021-01-29 14:40:06Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	1
ReturnHeader/BusinessOfficerGrp/PersonNm	0	MARK ROCHE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	SECRETARY
ReturnHeader/BusinessOfficerGrp/PhoneNum	0	8144251357
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2020-11-02
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	163140552
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId	0	DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId	0	9D83554EACF6801DA902F0BCC327FA95FAC5EA89
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd	0	P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt	0	198.167.186.164
ReturnHeader/FilingSecurityInformation/IPDt	0	2020-11-02
ReturnHeader/FilingSecurityInformation/IPTimezoneCd	0	ES
ReturnHeader/FilingSecurityInformation/IPTm	0	07:24:55
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	341897225
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	HILL BARTH & KING LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	15942 CONNEAUT LAKE ROAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	MEADVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	16335
ReturnHeader/PreparerPersonGrp/PhoneNum	0	8143361512
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2020-11-02
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	STEVEN J JACKSON
ReturnHeader/ReturnTs	0	2020-11-05T11:44:07-06:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2019-01-01
ReturnHeader/TaxPeriodEndDt	0	2019-12-31
ReturnHeader/TaxYr	0	2019

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $149,297
Liabilities: $1,106
Net assets: $148,191
Revenue: $29,378
Expenses: $32,208
Net income: -$2,830

	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