Civic Intelligence

Union Dale Cemetery

990 • Fiscal year 2019 • EIN 25-0847810

Apr 01, 2018 to Mar 31, 2019 • Filed on Jul 25, 2019

2200 Brighton RoadPittsburgh, PA 15212

(412) 321-0774

Siviq Scores

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

Liabilities / Assets

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

2019 filings • $50M-$100M nonprofits • Source year 2019

Liabilities / Revenue

30th percentile

0.10x

Higher debt load relative to revenue than 30% of similar nonprofits.

2019 filings • $50M-$100M nonprofits • Source year 2019

Net Margin

79th percentile

26%

Higher net margin than 79% of similar nonprofits.

2019 filings • $50M-$100M nonprofits • Source year 2019

Top Officer Pay

30th percentile

$177,743

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 9.2% of source-year revenue.

2019 filings • $50M-$100M nonprofits • Source year 2019

Asset Growth

39th percentile

2.2%

Faster asset growth than 39% of similar nonprofits.

2019 filings • $50M-$100M nonprofits • Annualized from 2018 to 2019

Revenue Growth

16th percentile

-17%

Faster revenue growth than 16% of similar nonprofits.

2019 filings • $50M-$100M nonprofits • Annualized from 2018 to 2019

Assets

Up

$51,486,032

Up $1,094,774 (+2.2%) from 2018

Net Assets

Up

$51,288,727

Up $1,096,444 (+2.2%) from 2018

Liabilities

Down

$197,305

Down $1,670 (-0.8%) from 2018

Revenue

Down

$1,925,878

Down $380,874 (-17%) from 2018

Expenses

Up

$1,425,002

Up $118,294 (+9.1%) from 2018

Net Income

Down

$500,876

Down $499,168 (-50%) from 2018

Historical Trend

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2011: $36,204,742Liabilities 2011: $175,347Net Assets 2011: $36,029,3952011Assets 2012: $37,398,188Liabilities 2012: $190,300Net Assets 2012: $37,207,8882012Assets 2013: $40,415,051Liabilities 2013: $142,875Net Assets 2013: $40,272,1762013Assets 2014: $44,971,401Liabilities 2014: $156,011Net Assets 2014: $44,815,3902014Assets 2015: $46,377,792Liabilities 2015: $204,653Net Assets 2015: $46,173,1392015Assets 2016: $44,502,491Liabilities 2016: $202,598Net Assets 2016: $44,299,8932016Assets 2017: $47,869,651Liabilities 2017: $178,529Net Assets 2017: $47,691,1222017Assets 2018: $50,391,258Liabilities 2018: $198,975Net Assets 2018: $50,192,2832018Assets 2019: $51,486,032Liabilities 2019: $197,305Net Assets 2019: $51,288,7272019Assets 2020: $47,284,562Liabilities 2020: $115,589Net Assets 2020: $47,168,9732020Assets 2021: $61,795,438Liabilities 2021: $137,838Net Assets 2021: $61,657,6002021Assets 2022: $63,655,447Liabilities 2022: $141,796Net Assets 2022: $63,513,6512022Assets 2023: $59,840,282Liabilities 2023: $129,788Net Assets 2023: $59,710,4942023Assets 2024: $67,564,793Liabilities 2024: $134,258Net Assets 2024: $67,430,5352024Assets 2025: $70,556,717Liabilities 2025: $158,889Net Assets 2025: $70,397,8282025

Highlighted filing

2019

Assets$51,486,032
Liabilities$197,305
Net Assets$51,288,727

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0Expenses 2011: $1,182,7072011Expenses 2012: $1,236,6132012Expenses 2013: $1,180,9292013Revenue 2014: $3,788,887Expenses 2014: $1,186,108Net Income 2014: $2,602,7792014Revenue 2015: $2,790,687Expenses 2015: $1,210,689Net Income 2015: $1,579,9982015Revenue 2016: $1,581,719Expenses 2016: $1,296,861Net Income 2016: $284,8582016Revenue 2017: $2,738,427Expenses 2017: $1,288,882Net Income 2017: $1,449,5452017Revenue 2018: $2,306,752Expenses 2018: $1,306,708Net Income 2018: $1,000,0442018Revenue 2019: $1,925,878Expenses 2019: $1,425,002Net Income 2019: $500,8762019Revenue 2020: $3,027,783Expenses 2020: $1,335,723Net Income 2020: $1,692,0602020Revenue 2021: $3,129,788Expenses 2021: $1,287,342Net Income 2021: $1,842,4462021Revenue 2022: $3,470,832Expenses 2022: $1,382,797Net Income 2022: $2,088,0352022Revenue 2023: $3,479,314Expenses 2023: $1,470,126Net Income 2023: $2,009,1882023Revenue 2024: $3,280,266Expenses 2024: $1,359,715Net Income 2024: $1,920,5512024Revenue 2025: $3,719,743Expenses 2025: $1,456,782Net Income 2025: $2,262,9612025

Highlighted filing

2019

Revenue$1,925,878
Expenses$1,425,002
Net Income$500,876
Jump To
Filing Snapshot
Filing Period
Apr 1, 2018 to Mar 31, 2019
Signed
Jul 25, 2019
Return Version
2018v3.1
Gross Receipts
$44,050,507
Mission and Program Overview

Mission

The cemetery serves families and individuals, providing comfort and assistance in the process of seeking peace of mind following the loss of human life. The cemetery provides an enduring, dignified setting in which to place, honor, and remember loved ones and friends after death. The cemetery maintains and protects their records to provide a valuable connection between the past and the present.

CEMETERY

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$47,211,302$49,115,431▲ $1,904,129
Savings and Temporary Cash Investments$2,274,808$1,436,568▼ $838,240
Land, Buildings, and Equipment, Net$545,194$558,072▲ $12,878
Cash and Non-Interest-Bearing Accounts$13,628$21,536▲ $7,908
Inventories for Sale or Use$6,948$6,348▼ $600
Other Notes and Loans Receivable, Net$5,540$5,179▼ $361
Prepaid Expenses and Deferred Charges$3,156$3,169▲ $13
Accounts Receivable$3,634$2,184▼ $1,450
Total Assets$50,391,258$51,486,032▲ $1,094,774
Other Assets Total$327,048$337,545▲ $10,497
Liabilities
Accounts Payable and Accrued Expenses$198,975$197,305▼ $1,670
Total Liabilities$198,975$197,305▼ $1,670
Net Assets / Fund Balance
Unrestricted Net Assets$45,352,787$46,305,574▲ $952,787
Temporarily Rstr Net Assets$3,530,527$3,647,652▲ $117,125
Permanently Rstr Net Assets$1,308,969$1,335,501▲ $26,532
Total Net Assets Fund Balance$50,192,283$51,288,727▲ $1,096,444
Total Liabilities and Net Assets / Fund Balance$50,391,258$51,486,032▲ $1,094,774

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$381,699$623,341$1,005,040
Equipment$102,843$505,981$608,824
Buildings$73,530$205,594$279,124

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$4,839,496$26,532▲ $117,125-$4,983,153
2017$4,562,619$17,925▲ $258,952-$4,839,496
2016$4,208,439$7,320▲ $346,860-$4,562,619
2015$4,364,936$7,310▼ $163,807-$4,208,439
2014$4,215,869$10,605▲ $138,462-$4,364,936
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Ronald V DeigerSr Vice PresFT$152,353$25,390$177,743
Ronald V DeigerSr Vice President-$148,188$29,555$177,743
Frank a NagodeVice PresideFT$72,033$17,613$89,646
Robert L PopelkaPresidentPT$43,630-$43,630
Richard H HerchenroetherSecretary-$6,976-$6,976
Andrew KolendaTreasurer-$2,275-$2,275
James P Russell IiiTrustee-$2,275-$2,275
James O PinkertonTrustee-$2,150-$2,150
Charles a SchellhaasTrustee-$2,075-$2,075
George PashelTrustee-$2,050-$2,050
Paul D KappelTrustee-$1,925-$1,925
Henry C Herchenroether JrTrustee-$1,000-$1,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$98,552
Investment Income
$1,770,209
Other Revenue
$57,117
Change in Net Assets
$500,876

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,925,878
Revenue Not Reported on Form 990
$595,568
Total Revenue per Audited Statements
$2,521,446
Total Revenue per Form 990
$1,925,878
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$945,949
Other Expenses$479,053
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$414,497
Current Officers, Directors, Trustees, and Key Employees---$331,745
Depreciation Depletion---$118,400
Other Employee Benefits---$74,405
Payroll Taxes---$65,033
Pension Plan Contributions---$60,269
Office Expenses---$36,261
Fees for Service Investment Mgmnt Fees---$35,000
Insurance---$22,467
Other Expenses---$20,040
All Other Expenses---$19,693
Fees for Services Accounting---$17,355
Occupancy---$15,181
Fees for Services Other---$7,145
Conferences and Meetings---$5,299
Fees for Services Legal---$2,750
Total Functional Expenses$0$0$0$1,425,002

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,425,002
Total Expenses per Audited Statements$1,425,002
Total Expenses per Form 990$1,425,002
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
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
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, Page 6, Part VI, Line 2

Henry c. Herchenroether, jr. Richard h. Herchenroether trustee secretary family relationship

Form 990, Page 6, Part VI, Line 7A

Corporators may elect one or more members of the governing body.

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

A copy of the 990 is provided to and reviewed by the finance committee which is a subcommittee of the board of trustees for their comment, if any, prior to its filing

Form 990, Page 6, Part VI, Line 12C

Annually, and more frequently in the event such change in said statement is required, each director, officer and member of a board committee are required to complete a written conflict of interest disclosure statement. Determinations of whether a conflict exists are made by the board, or board committee, as the case may be. Actual conflicts are reviewed by the board or board committee, as the case may be, which may in its discretion impose appropriate restrictions on the person with conflicts.

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

Annually and from time to time as the board deems necessary, for such officers and key employees as the committee deems appropriate, the compensation committee investigates reported salary and bonus trends in the surrounding area, reviews the cemetery's capacity to support particular compensation levels and reviews cost of living considerations and financial conditions of the cemetery. This process was last performed on march 26, 2019.

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

The compensation process for officers or key employees is identical to that for the top official. See explanation for part vi, line 15a. This process was last performed on march 26, 2019.

Form 990, Page 6, Part VI, Line 19

The cemetery does not make its governing documents, conflicts of interest policy or financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Union Dale Cemetery
EIN
25-0847810
Phone
4123210774
Address
2200 BRIGHTON ROAD, PITTSBURGH, PA 15212

Signing Officer

Name
Frank a Nagode
Title
Vice President
Phone
4123210774
Signed
2019-07-25
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank a Nagode
Formed
1846
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
6
Employees
28

Preparer

Firm
Love Scherle & Bauer Pc
Address
310 GRANT STREET SUITE 1020, PITTSBURGH, PA 15219-2295
Preparer
Joseph S Scherle
Phone
4122818270
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The cemetery serves families and individuals, providing comfort and assistance in the process of seeking peace of mind following the loss of human life. The cemetery provides an enduring, dignified setting in which to place, honor, and remember loved ones and friends after death. The cemetery maintains and protects their records to provide a valuable connection between the past and the present.

Financial Statement Notes

Schedule D, Page 3, Part X

(formerly fasb interpretation no. 48), accounting for uncertainty in income taxes - an intepretation of fasb no. 109 ("fin 48). Fasb asc 740-10 clarifies the accounting for uncertainty in income taxes recognized in the cemetery's financial statements and prescribes a recognition threshold of "more likely than not" to be sustained upon examination by the appropriate taxing authority. Measurement of the tax uncertainty occurs if the recognition threshold has not been met. Fasb asc 740-10 also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, and disclosure. The cemetery has reviewed all open years (2016 - 2019) and major jusisdictions and concluded there are no material unrecognized tax benefits or accrued interest or penalties.

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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/NetUnrealizedGainsInvstAmt0595568
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.27000
IRS990ScheduleD/RevenueNotReportedAmt0595568
IRS990ScheduleD/RevenueSubtotalAmt01925878
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0(FORMERLY FASB INTERPRETATION NO. 48), ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - AN INTEPRETATION OF FASB NO. 109 ("FIN 48). FASB ASC 740-10 CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN THE CEMETERY'S FINANCIAL STATEMENTS AND PRESCRIBES A RECOGNITION THRESHOLD OF "MORE LIKELY THAN NOT" TO BE SUSTAINED UPON EXAMINATION BY THE APPROPRIATE TAXING AUTHORITY. MEASUREMENT OF THE TAX UNCERTAINTY OCCURS IF THE RECOGNITION THRESHOLD HAS NOT BEEN MET. FASB ASC 740-10 ALSO PROVIDES GUIDANCE ON DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, AND DISCLOSURE. THE CEMETERY HAS REVIEWED ALL OPEN YEARS (2016 - 2019) AND MAJOR JUSISDICTIONS AND CONCLUDED THERE ARE NO MATERIAL UNRECOGNIZED TAX BENEFITS OR ACCRUED INTEREST OR PENALTIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalExpensesPerForm990Amt01425002
IRS990ScheduleD/TotalRevenuePerForm990Amt01925878
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01425002
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0RONALD V DEIGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0SR VICE PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0177743
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IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0RONALD V. DEIGER 0 1,000 0
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PAGE 1, PART I, LINE 4
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0true
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CEMETERY SERVES FAMILIES AND INDIVIDUALS, PROVIDING COMFORT AND ASSISTANCE IN THE PROCESS OF SEEKING PEACE OF MIND FOLLOWING THE LOSS OF HUMAN LIFE. THE CEMETERY PROVIDES AN ENDURING, DIGNIFIED SETTING IN WHICH TO PLACE, HONOR, AND REMEMBER LOVED ONES AND FRIENDS AFTER DEATH. THE CEMETERY MAINTAINS AND PROTECTS THEIR RECORDS TO PROVIDE A VALUABLE CONNECTION BETWEEN THE PAST AND THE PRESENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1HENRY C. HERCHENROETHER, JR. RICHARD H. HERCHENROETHER TRUSTEE SECRETARY FAMILY RELATIONSHIP
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CORPORATORS MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A COPY OF THE 990 IS PROVIDED TO AND REVIEWED BY THE FINANCE COMMITTEE WHICH IS A SUBCOMMITTEE OF THE BOARD OF TRUSTEES FOR THEIR COMMENT, IF ANY, PRIOR TO ITS FILING
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ANNUALLY, AND MORE FREQUENTLY IN THE EVENT SUCH CHANGE IN SAID STATEMENT IS REQUIRED, EACH DIRECTOR, OFFICER AND MEMBER OF A BOARD COMMITTEE ARE REQUIRED TO COMPLETE A WRITTEN CONFLICT OF INTEREST DISCLOSURE STATEMENT. DETERMINATIONS OF WHETHER A CONFLICT EXISTS ARE MADE BY THE BOARD, OR BOARD COMMITTEE, AS THE CASE MAY BE. ACTUAL CONFLICTS ARE REVIEWED BY THE BOARD OR BOARD COMMITTEE, AS THE CASE MAY BE, WHICH MAY IN ITS DISCRETION IMPOSE APPROPRIATE RESTRICTIONS ON THE PERSON WITH CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ANNUALLY AND FROM TIME TO TIME AS THE BOARD DEEMS NECESSARY, FOR SUCH OFFICERS AND KEY EMPLOYEES AS THE COMMITTEE DEEMS APPROPRIATE, THE COMPENSATION COMMITTEE INVESTIGATES REPORTED SALARY AND BONUS TRENDS IN THE SURROUNDING AREA, REVIEWS THE CEMETERY'S CAPACITY TO SUPPORT PARTICULAR COMPENSATION LEVELS AND REVIEWS COST OF LIVING CONSIDERATIONS AND FINANCIAL CONDITIONS OF THE CEMETERY. THIS PROCESS WAS LAST PERFORMED ON MARCH 26, 2019.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE COMPENSATION PROCESS FOR OFFICERS OR KEY EMPLOYEES IS IDENTICAL TO THAT FOR THE TOP OFFICIAL. SEE EXPLANATION FOR PART VI, LINE 15A. THIS PROCESS WAS LAST PERFORMED ON MARCH 26, 2019.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE CEMETERY DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$70.6$0.16$70.4$3.72$1.46$2.26
2024Detailed filing. Detailed filing data is available for this year.$67.6$0.13$67.4$3.28$1.36$1.92
2023Detailed filing. Detailed filing data is available for this year.$59.8$0.13$59.7$3.48$1.47$2.01
2022Detailed filing. Detailed filing data is available for this year.$63.7$0.14$63.5$3.47$1.38$2.09
2021Detailed filing. Detailed filing data is available for this year.$61.8$0.14$61.7$3.13$1.29$1.84
2020Detailed filing. Detailed filing data is available for this year.$47.3$0.12$47.2$3.03$1.34$1.69
2019Detailed filing. Detailed filing data is available for this year.$51.5$0.20$51.3$1.93$1.43$0.50
2018Detailed filing. Detailed filing data is available for this year.$50.4$0.20$50.2$2.31$1.31$1.00
2017Detailed filing. Detailed filing data is available for this year.$47.9$0.18$47.7$2.74$1.29$1.45
2016Detailed filing. Detailed filing data is available for this year.$44.5$0.20$44.3$1.58$1.30$0.28
2015Detailed filing. Detailed filing data is available for this year.$46.4$0.20$46.2$2.79$1.21$1.58
2014Detailed filing. Detailed filing data is available for this year.$45.0$0.16$44.8$3.79$1.19$2.60
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$40.4$0.14$40.3$1.18
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$37.4$0.19$37.2$1.24
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$36.2$0.18$36.0$1.18