Civic Intelligence

Oakwood Cemetery Association

EIN 25-0699190 • 501(c)13 • Sharon, PA

Profile

To own and maintain a public cemetery

600 N Oakland AveSharon, PA 16146

n/A

Siviq Scores

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

Liabilities / Assets

74th percentile

0.01x

Higher debt load relative to assets than 74% of similar nonprofits.

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

Liabilities / Revenue

74th percentile

0.04x

Higher debt load relative to revenue than 74% of similar nonprofits.

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

Net Margin

6th percentile

-37%

Higher net margin than 6% of similar nonprofits.

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

Top Officer Pay

93rd percentile

$70,769

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 24.7% of source-year revenue.

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

Asset Growth

15th percentile

-0.3%

Faster asset growth than 15% of similar nonprofits.

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

Revenue Growth

69th percentile

34%

Faster revenue growth than 69% of similar nonprofits.

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

Assets

Down

$2,220,755

Down $6,986 (-0.3%) from 2024

Liabilities

Up

$12,491

Up $2,329 (+23%) from 2024

Net Assets

Down

$2,208,264

Down $9,315 (-0.4%) from 2024

Revenue

Up

$286,242

Up $72,832 (+34%) from 2024

Expenses

Up

$393,435

Up $35,297 (+9.9%) from 2024

Net Income

Up

-$107,193

Up $37,535 (+26%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2020: $2,147,842Liabilities 2020: $24,653Net Assets 2020: $2,123,1892020Assets 2021: $2,346,797Liabilities 2021: $20,041Net Assets 2021: $2,326,7562021Assets 2022: $1,956,801Liabilities 2022: $5,771Net Assets 2022: $1,951,0302022Assets 2023: $2,011,184Liabilities 2023: $6,159Net Assets 2023: $2,005,0252023Assets 2024: $2,227,741Liabilities 2024: $10,162Net Assets 2024: $2,217,5792024Assets 2025: $2,220,755Liabilities 2025: $12,491Net Assets 2025: $2,208,2642025

Highlighted filing

2025

Assets$2,220,755
Liabilities$12,491
Net Assets$2,208,264

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2020: $312,796Expenses 2020: $259,250Net Income 2020: $53,5462020Revenue 2021: $436,671Expenses 2021: $298,914Net Income 2021: $137,7572021Revenue 2022: $345,076Expenses 2022: $254,929Net Income 2022: $90,1472022Revenue 2023: $267,247Expenses 2023: $348,202Net Income 2023: -$80,9552023Revenue 2024: $213,410Expenses 2024: $358,138Net Income 2024: -$144,7282024Revenue 2025: $286,242Expenses 2025: $393,435Net Income 2025: -$107,1932025

Highlighted filing

2025

Revenue$286,242
Expenses$393,435
Net Income-$107,193

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Nov 20, 2025
Return Version
2024v5.2
Gross Receipts
$661,707
Mission and Program Overview

Mission

To own and maintain a public cemetery

The cemetery's mission is to provide a peaceful, serene final resting place for individuals.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,763,929$1,765,019▲ $1,090
Land, Buildings, and Equipment, Net$338,492$318,350▼ $20,142
Savings and Temporary Cash Investments$90,274$109,016▲ $18,742
Accounts Receivable$14,566$19,784▲ $5,218
Cash and Non-Interest-Bearing Accounts$20,480$8,586▼ $11,894
Total Assets$2,227,741$2,220,755▼ $6,986
Liabilities
Deferred Revenue$2,855$7,560▲ $4,705
Accounts Payable and Accrued Expenses$7,307$4,931▼ $2,376
Total Liabilities$10,162$12,491▲ $2,329
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,854,203$1,874,035▲ $19,832
Net Assets Without Donor Restrictions$363,376$334,229▼ $29,147
Total Net Assets Fund Balance$2,217,579$2,208,264▼ $9,315
Total Liabilities and Net Assets / Fund Balance$2,227,741$2,220,755▼ $6,986

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$157,806$106,549$264,355
Buildings$74,853$131,796$206,649
Equipment$39,959$58,220$98,179
Land$45,732-$45,732

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,782,854$3,507▲ $179,106$161,833$1,787,592
2023$1,575,259$4,268▲ $371,769$153,310$1,782,854
2022$1,385,801$110,771▲ $190,034$96,285$1,575,259
2021$1,869,459$3,625▼ $264,063$206,728$1,385,801
2020$1,623,298$10,000▲ $306,244$54,000$1,869,459
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brian S LucasManagerFT$70,769$70,769

Board Members and Trustees

NameTitle
Chester B Scholl JrPresident
Patrick Longley1st Vice President
George Kraynak2nd Vice President
Fred HeigesBoard Member
Gary JerglerBoard Member
Gary MinoffBoard Member
William WardBoard Member
Shirley Carine JonesSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$6,201
Program Service Revenue
$191,559
Investment Income
$84,052
Other Revenue
$4,430
All Other Contributions
$6,201
Change in Net Assets
$-107,193

Audited Revenue Reconciliation

Revenue per Audited Statements
$270,200
Revenue Not Reported on Financial Statements
$16,042
Revenue Not Reported on Form 990
$97,878
Total Revenue per Audited Statements
$368,078
Total Revenue per Form 990
$286,242
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$235,642
Salaries, Compensation, and Employee Benefits$157,793
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$73,947
Current Officers, Directors, Trustees, and Key Employees---$72,237
Depreciation Depletion---$37,662
Fees for Service Investment Mgmnt Fees---$16,042
Insurance---$13,596
Payroll Taxes---$11,609
Fees for Services Other---$10,495
All Other Expenses---$8,359
Other Expenses---$7,269
Occupancy---$6,869
Fees for Services Accounting---$6,740
Office Expenses---$6,557
Advertising---$108
Total Functional Expenses$0$0$0$393,435

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$393,435
Expenses per Audited Statements$377,393
Total Expenses per Audited Statements$377,393
Expenses Not Reported on Financial Statements$16,042
Expenses Not Reported on Form 990$0
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
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
No
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The governing board is presented with form 990 at a board meeting and members review the information contained in the tax return.

Form 990, Part VI, Section B, Line 12C

The board members annually sign a conflict of interest statement.

Form 990, Part VI, Section C, Line 18

The organization makes its form 1023, 990, and 990-t available for public inspection upon request to the office at 600 north oakland ave, sharon, pa.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy and financial statements available to the public during business hours at the office in sharon, pa.

Filing and Contact Details

Filer

Filer Name
Oakwood Cemetery Association
EIN
25-0699190
Phone
7243464775
Address
600 N OAKLAND AVE, SHARON, PA 16146

Signing Officer

Name
Chester B Scholl Jr
Title
President
Phone
7243464775
Signed
2025-11-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chester B Scholl Jr
Formed
1866
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
3
Volunteers
0

Preparer

Firm
Black Bashor & Porsch Llp
Address
270 EAST CONNELLY BOULEVARD, SHARON, PA 16146
Preparer
Gregory J Koch CPA
Phone
7249817510
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The organization did not change its method of selecting an accountant.

Financial Statement Notes

PART V, LINE 4:

The association is required to deposit 15% of each lot sale in a perpetual maintenance fund. The association also receives donations, bequests, and special endowment payments that are restricted by the donor and are deposited in the endowment fund. The principal of the fund must be maintained in perpetuity and is not available for use by the association. The income from the endowment fund has been included in permanently restricted net assets for use in maintaining the cemetery.

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IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt090274
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0109016
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt074853
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0131796
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0206649
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt016042
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01782854
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt03507
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01787592
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0179106
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0161833
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt015132
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01575259
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt04268
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01782854
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0371769
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0153310
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt015062
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01385801
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0110771
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01575259
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0190034
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt096285
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt016492
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01869459
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt03625
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01385801
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-264063
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0206728
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt016083
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01623298
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt010000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01869459
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0306244
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt054000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt039959
IRS990ScheduleD/EquipmentGrp/DepreciationAmt058220
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt098179
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt016042
IRS990ScheduleD/ExpensesSubtotalAmt0377393
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt016042
IRS990ScheduleD/InvestmentExpensesNotIncldAmt016042
IRS990ScheduleD/LandGrp/BookValueAmt045732
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt045732
IRS990ScheduleD/NetUnrealizedGainsInvstAmt097878
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0157806
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0106549
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0264355
IRS990ScheduleD/RevenueNotReportedAmt097878
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt016042
IRS990ScheduleD/RevenueSubtotalAmt0270200
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION IS REQUIRED TO DEPOSIT 15% OF EACH LOT SALE IN A PERPETUAL MAINTENANCE FUND. THE ASSOCIATION ALSO RECEIVES DONATIONS, BEQUESTS, AND SPECIAL ENDOWMENT PAYMENTS THAT ARE RESTRICTED BY THE DONOR AND ARE DEPOSITED IN THE ENDOWMENT FUND. THE PRINCIPAL OF THE FUND MUST BE MAINTAINED IN PERPETUITY AND IS NOT AVAILABLE FOR USE BY THE ASSOCIATION. THE INCOME FROM THE ENDOWMENT FUND HAS BEEN INCLUDED IN PERMANENTLY RESTRICTED NET ASSETS FOR USE IN MAINTAINING THE CEMETERY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0318350
IRS990ScheduleD/TotalExpensesPerForm990Amt0393435
IRS990ScheduleD/TotalRevenuePerForm990Amt0286242
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0368078
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0377393
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE GOVERNING BOARD IS PRESENTED WITH FORM 990 AT A BOARD MEETING AND MEMBERS REVIEW THE INFORMATION CONTAINED IN THE TAX RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD MEMBERS ANNUALLY SIGN A CONFLICT OF INTEREST STATEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MAKES ITS FORM 1023, 990, AND 990-T AVAILABLE FOR PUBLIC INSPECTION UPON REQUEST TO THE OFFICE AT 600 NORTH OAKLAND AVE, SHARON, PA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC DURING BUSINESS HOURS AT THE OFFICE IN SHARON, PA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DID NOT CHANGE ITS METHOD OF SELECTING AN ACCOUNTANT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02227741
IRS990/TotalAssetsEOYAmt02220755
IRS990/TotalAssetsGrp/BOYAmt02227741
IRS990/TotalAssetsGrp/EOYAmt02220755
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt06201
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/TotalAmt0393435
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt010162
IRS990/TotalLiabilitiesEOYAmt012491
IRS990/TotalLiabilitiesGrp/BOYAmt010162
IRS990/TotalLiabilitiesGrp/EOYAmt012491
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02217579
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02208264
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt02100
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt02100
IRS990/TotalProgramServiceRevenueAmt0191559
IRS990/TotalReportableCompFromOrgAmt070769
IRS990/TotalRevenueGrp/ExclusionAmt084052
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0195989
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0286242
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02227741
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02220755
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0600 N OAKLAND AVE
IRS990/USAddress/CityNm0SHARON
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd016146
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHESTER B SCHOLL JR
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07243464775
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OAKWOOD CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0OAKW

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