Civic Intelligence

Oakland Cemetery Association

EIN 25-0698890 • 501(c)13 • Indiana, PA

Profile

Operation of a cemetery and mausoleum in white twp, indiana county, pa.

845 Rose StreetIndiana, PA 15701

oaklandcemetery.us

Siviq Scores

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

Liabilities / Assets

79th percentile

0.02x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

78th percentile

0.09x

Higher debt load relative to revenue than 78% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Net Margin

2nd percentile

-118%

Higher net margin than 2% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

60th percentile

$0

Higher top officer pay than 60% of similar nonprofits.

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

501(c)13 • $1M-$5M nonprofits • Source year 2025

Asset Growth

1st percentile

-21%

Faster asset growth than 1% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

86th percentile

76%

Faster revenue growth than 86% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$2,076,447

Down $562,742 (-21%) from 2024

Liabilities

Up

$43,334

Up $10,734 (+33%) from 2024

Net Assets

Down

$2,033,113

Down $573,476 (-22%) from 2024

Operations
Liabilities / Revenue78th percentileNet Margin2nd percentile

Revenue

Up

$485,024

Up $209,060 (+76%) from 2024

Expenses

Up

$1,058,500

Up $659,243 (+165%) from 2024

Net Income

Down

-$573,476

Down $450,183 (-365%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth1st percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,684,214Liabilities 2010: $23,275Net Assets 2010: $1,660,9392010Assets 2011: $1,653,167Liabilities 2011: $25,301Net Assets 2011: $1,627,8662011Assets 2012: $1,698,488Liabilities 2012: $30,128Net Assets 2012: $1,668,3602012Assets 2013: $1,778,145Liabilities 2013: $30,158Net Assets 2013: $1,747,9872013Assets 2014: $1,877,929Liabilities 2014: $27,675Net Assets 2014: $1,850,2542014Assets 2015: $2,049,240Liabilities 2015: $31,447Net Assets 2015: $2,017,7932015Assets 2016: $2,045,700Liabilities 2016: $28,798Net Assets 2016: $2,016,9022016Assets 2017: $2,231,116Liabilities 2017: $29,093Net Assets 2017: $2,202,0232017Assets 2018: $2,380,689Liabilities 2018: $32,974Net Assets 2018: $2,347,7152018Assets 2019: $2,450,747Liabilities 2019: $27,942Net Assets 2019: $2,422,8052019Assets 2020: $2,429,054Liabilities 2020: $29,990Net Assets 2020: $2,399,0642020Assets 2021: $2,592,123Liabilities 2021: $36,315Net Assets 2021: $2,555,8082021Assets 2022: $2,833,332Liabilities 2022: $26,674Net Assets 2022: $2,806,6582022Assets 2023: $2,760,866Liabilities 2023: $30,984Net Assets 2023: $2,729,8822023Assets 2024: $2,639,189Liabilities 2024: $32,600Net Assets 2024: $2,606,5892024Assets 2025: $2,076,447Liabilities 2025: $43,334Net Assets 2025: $2,033,1132025

Highlighted filing

2025

Assets$2,076,447
Liabilities$43,334
Net Assets$2,033,113
Open 2025 Filing

Operations Trend

Revenue Growth86th percentile

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

$1.5M$1.0M$500K$0-$500K-$1.0MExpenses 2010: $253,2222010Expenses 2011: $264,9182011Expenses 2012: $259,3612012Expenses 2013: $224,6682013Revenue 2014: $347,489Expenses 2014: $245,222Net Income 2014: $102,2672014Revenue 2015: $434,672Expenses 2015: $267,133Net Income 2015: $167,5392015Revenue 2016: $264,155Expenses 2016: $265,046Net Income 2016: -$8912016Revenue 2017: $453,414Expenses 2017: $268,293Net Income 2017: $185,1212017Revenue 2018: $405,698Expenses 2018: $260,006Net Income 2018: $145,6922018Revenue 2019: $368,162Expenses 2019: $293,072Net Income 2019: $75,0902019Revenue 2020: $336,732Expenses 2020: $360,473Net Income 2020: -$23,7412020Revenue 2021: $497,224Expenses 2021: $340,480Net Income 2021: $156,7442021Revenue 2022: $637,493Expenses 2022: $386,643Net Income 2022: $250,8502022Revenue 2023: $328,289Expenses 2023: $405,065Net Income 2023: -$76,7762023Revenue 2024: $275,964Expenses 2024: $399,257Net Income 2024: -$123,2932024Revenue 2025: $485,024Expenses 2025: $1,058,500Net Income 2025: -$573,4762025

Highlighted filing

2025

Revenue$485,024
Expenses$1,058,500
Net Income-$573,476
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,076,447
Liabilities
$43,334
Net assets
$2,033,113
Revenue
$485,024
Expenses
$1,058,500
Net income
-$573,476
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.08$0.04$2.03$0.49$1.06$0.57
2024Detailed filing. Detailed filing data is available for this year.$2.64$0.03$2.61$0.28$0.40$0.12
2023Detailed filing. Detailed filing data is available for this year.$2.76$0.03$2.73$0.33$0.41$0.08
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.83$0.03$2.81$0.64$0.39$0.25
2021Detailed filing. Detailed filing data is available for this year.$2.59$0.04$2.56$0.50$0.34$0.16
2020Detailed filing. Detailed filing data is available for this year.$2.43$0.03$2.40$0.34$0.36$0.02
2019Detailed filing. Detailed filing data is available for this year.$2.45$0.03$2.42$0.37$0.29$0.08
2018Detailed filing. Detailed filing data is available for this year.$2.38$0.03$2.35$0.41$0.26$0.15
2017Detailed filing. Detailed filing data is available for this year.$2.23$0.03$2.20$0.45$0.27$0.19
2016Detailed filing. Detailed filing data is available for this year.$2.05$0.03$2.02$0.26$0.27$0.00
2015Detailed filing. Detailed filing data is available for this year.$2.05$0.03$2.02$0.43$0.27$0.17
2014Detailed filing. Detailed filing data is available for this year.$1.88$0.03$1.85$0.35$0.25$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.78$0.03$1.75$0.22
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.70$0.03$1.67$0.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.65$0.03$1.63$0.26
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.68$0.02$1.66$0.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2024 to Oct 31, 2025
Signed
Jan 26, 2026
Return Version
2024v5.0
Gross Receipts
$491,238
Mission and Program Overview

Mission

Operation of a cemetery and mausoleum in white township, indiana county, pa

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$902,852$1,119,155▲ $216,303
Land, Buildings, and Equipment, Net$993,210$921,848▼ $71,362
Inventories for Sale or Use$640,216--
Savings and Temporary Cash Investments$86,192$12,512▼ $73,680
Cash and Non-Interest-Bearing Accounts$5,889$12,102▲ $6,213
Accounts Receivable$10,830$10,830→ $0
Total Assets$2,639,189$2,076,447▼ $562,742
Liabilities
Deferred Revenue$28,075$27,575▼ $500
Accounts Payable and Accrued Expenses$4,525$8,865▲ $4,340
Other Liabilities-$6,894-
Total Liabilities$32,600$43,334▲ $10,734
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,606,589$2,033,113▼ $573,476
Total Net Assets Fund Balance$2,606,589$2,033,113▼ $573,476
Total Liabilities and Net Assets / Fund Balance$2,639,189$2,076,447▼ $562,742

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$921,848$901,914$1,823,762
Compensation and Service Providers
Top Officer Pay60th percentile

Board Members and Trustees

NameTitle
Bernard LockardPresident
Deborah EdwardsDirector
Jeff MackDirector
John CampbellDirector
John PettinaDirector
Joseph SchwartzDirector
Laura RhodesDirector
Robert PollockDirector
Stephen FeeDirector
Terry BuntonDirector
Geoffrey KuglerDiretor
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$143,817
Investment Income
$180,921
Other Revenue
$160,286
Change in Net Assets
$-573,476
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$898,994
Salaries, Compensation, and Employee Benefits$159,506
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$139,245--$139,245
Depreciation Depletion$105,743--$105,743
Insurance$18,372--$18,372
Occupancy$16,986--$16,986
Fees for Services Accounting$16,669--$16,669
Payroll Taxes$15,464--$15,464
Fees for Service Investment Mgmnt Fees$9,565--$9,565
Pension Plan Contributions$3,748--$3,748
Office Expenses-$3,647-$3,647
Other Expenses$3,428--$3,428
All Other Expenses$586$2,075-$2,661
Advertising$2,392--$2,392
Travel$1,528--$1,528
Other Employee Benefits$1,049--$1,049
Total Functional Expenses$1,052,778$5,722$0$1,058,500
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Other Liabilities$6,894
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
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

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Form 990, part vi, line 11b - organizations process to review form 990. The president provides a copy to the board for review. The board will review & comment before filing.”

Form 990, Page 6, Part VI, Line 15A

“Compensation for cemetary manager is reviewed and approved annually. Meetng minutes reflect the approval of the managers compensation as well as the hourly rates for all cemetery employees.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Oakland Cemetery Association
EIN
25-0698890
Phone
7244223651
Address
845 ROSE STREET, INDIANA, PA 15701

Signing Officer

Name
Bernard Lockard
Title
President
Phone
7244223651
Signed
2026-01-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bernard Lockard
Voting Board Members
11
Independent Board Members
11
Employees
6

Preparer

Firm
Cgn CPA Pllc
Address
1380 ROUTE 286 HWY E STE 511, INDIANA, PA 15701
Preparer
Wendy L Newcomer CPA
Phone
7244631450
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Part I, Line 6

“All directors volunteer their services to the association. Directors attend scheduled board meetings during the year and one special event. In addition board members meet with management throughout the year as needed.”

Raw XML Appendix371 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.

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IRS990/OccupancyGrp/ProgramServicesAmt016986
IRS990/OccupancyGrp/TotalAmt016986
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03647
IRS990/OfficeExpensesGrp/TotalAmt03647
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01049
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01049
IRS990/OtherExpensesGrp/Desc0COGS
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3FUEL
IRS990/OtherExpensesGrp/ProgramServicesAmt0669325
IRS990/OtherExpensesGrp/ProgramServicesAmt139067
IRS990/OtherExpensesGrp/ProgramServicesAmt29611
IRS990/OtherExpensesGrp/ProgramServicesAmt33428
IRS990/OtherExpensesGrp/TotalAmt0669325
IRS990/OtherExpensesGrp/TotalAmt139067
IRS990/OtherExpensesGrp/TotalAmt29611
IRS990/OtherExpensesGrp/TotalAmt33428
IRS990/OtherLiabilitiesGrp/EOYAmt06894
IRS990/OtherRevenueMiscGrp/Desc0RECEIPTS FROM PERPETUAL CARE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0143270
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0143270
IRS990/OtherRevenueTotalAmt0143270
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0139245
IRS990/OtherSalariesAndWagesGrp/TotalAmt0139245
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt015464
IRS990/PayrollTaxesGrp/TotalAmt015464
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03748
IRS990/PensionPlanContributionsGrp/TotalAmt03748
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0BERNARD LOCKARD
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0OPENINGS
IRS990/ProgramServiceRevenueGrp/Desc1OTHER CEMETERY INCOME
IRS990/ProgramServiceRevenueGrp/Desc2OAKLAND GARDEN
IRS990/ProgramServiceRevenueGrp/Desc3MAUSOLEUM SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt059121
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt155446
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt224750
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt34500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt059121
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt155446
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt224750
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt34500
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IRS990/PYTotalRevenueAmt0275964
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IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0341754
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt0480
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IRS990/SavingsAndTempCashInvstGrp/EOYAmt012512
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IRS990ScheduleD/EquipmentGrp/BookValueAmt0921848
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0901914
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01823762
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0OTHER LIABILITIES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0921848
IRS990ScheduleD/TotalLiabilityAmt06894
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL DIRECTORS VOLUNTEER THEIR SERVICES TO THE ASSOCIATION. DIRECTORS ATTEND SCHEDULED BOARD MEETINGS DURING THE YEAR AND ONE SPECIAL EVENT. IN ADDITION BOARD MEMBERS MEET WITH MANAGEMENT THROUGHOUT THE YEAR AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990, PART VI, LINE 11B - ORGANIZATIONS PROCESS TO REVIEW FORM 990. THE PRESIDENT PROVIDES A COPY TO THE BOARD FOR REVIEW. THE BOARD WILL REVIEW & COMMENT BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION FOR CEMETARY MANAGER IS REVIEWED AND APPROVED ANNUALLY. MEETNG MINUTES REFLECT THE APPROVAL OF THE MANAGERS COMPENSATION AS WELL AS THE HOURLY RATES FOR ALL CEMETERY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, PART I, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02639189
IRS990/TotalAssetsEOYAmt02076447
IRS990/TotalAssetsGrp/BOYAmt02639189
IRS990/TotalAssetsGrp/EOYAmt02076447
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IRS990/TotalEmployeeCnt06
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt05722
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01052778
IRS990/TotalFunctionalExpensesGrp/TotalAmt01058500
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt032600
IRS990/TotalLiabilitiesEOYAmt043334
IRS990/TotalLiabilitiesGrp/BOYAmt032600
IRS990/TotalLiabilitiesGrp/EOYAmt043334
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02606589
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02033113
IRS990/TotalProgramServiceExpensesAmt01052778
IRS990/TotalProgramServiceRevenueAmt0143817
IRS990/TotalRevenueGrp/ExclusionAmt0164525
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0320499
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0485024
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02639189
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02076447
IRS990/TravelGrp/ProgramServicesAmt01528
IRS990/TravelGrp/TotalAmt01528
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0845 ROSE STREET
IRS990/USAddress/CityNm0INDIANA
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015701
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BERNARD LOCKARD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07244223651
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OAKLAND CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0OAKL
ReturnHeader/Filer/EIN0250698890
ReturnHeader/Filer/PhoneNum07244223651
ReturnHeader/Filer/USAddress/AddressLine1Txt0845 ROSE STREET
ReturnHeader/Filer/USAddress/CityNm0INDIANA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd015701
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251807988
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CGN CPA PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01380 ROUTE 286 HWY E STE 511
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0INDIANA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd015701
ReturnHeader/PreparerPersonGrp/PhoneNum07244631450
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0WENDY L NEWCOMER CPA
ReturnHeader/ReturnTs02026-02-04T08:28:44-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-11-01
ReturnHeader/TaxPeriodEndDt02025-10-31
ReturnHeader/TaxYr02024

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