Civic Intelligence

Vandergrift Cemetery Association

EIN 25-0854475 • 501(c)13 • Vandergrift, PA

Pub. 78 Eligible

Profile

Burial lots/cemmtery maintenanc

PO Box 444Vandergrift, PA 15690
Siviq Scores

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

Liabilities / Assets

70th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $500k-$1M nonprofits • Source year 2024

Net Margin

62nd percentile

31%

Higher net margin than 62% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

70th percentile

$0

Higher top officer pay than 70% of similar nonprofits.

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

501(c)13 • $500k-$1M nonprofits • Source year 2022

Asset Growth

53rd percentile

3.6%

Faster asset growth than 53% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Revenue Growth

46th percentile

4.2%

Faster revenue growth than 46% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2022 to 2024

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$501,845

Up $23,908 (+5.0%) from 2023

Liabilities

$0

No earlier filing loaded for comparison.

Net Assets

Up

$501,845

Up $23,908 (+5.0%) from 2023

Operations
Liabilities / Revenue70th percentileNet Margin62nd percentile

Revenue

Up

$71,271

Up $8,764 (+14%) from 2023

Expenses

Down

$49,207

Down $6,358 (-11%) from 2023

Net Income

Up

$22,064

Up $15,122 (+218%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth53rd percentile

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

$600K$400K$200K$0Assets 2019: $457,518Net Assets 2019: $457,5182019Assets 2020: $491,396Net Assets 2020: $491,3962020Assets 2021: $460,286Net Assets 2021: $460,2862021Assets 2022: $467,595Net Assets 2022: $467,5952022Assets 2023: $477,937Net Assets 2023: $477,9372023Assets 2024: $501,845Liabilities 2024: $0Net Assets 2024: $501,8452024

Highlighted filing

2024

Assets$501,845
Liabilities$0
Net Assets$501,845
Open 2024 Filing

Operations Trend

Revenue Growth46th percentile

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

$100K$50K$0-$50KRevenue 2019: $60,828Expenses 2019: $16,777Net Income 2019: $44,0512019Revenue 2020: $62,723Expenses 2020: $30,925Net Income 2020: $31,7982020Revenue 2021: $28,332Expenses 2021: $59,691Net Income 2021: -$31,3592021Revenue 2022: $65,660Expenses 2022: $33,116Net Income 2022: $32,5442022Revenue 2023: $62,507Expenses 2023: $55,565Net Income 2023: $6,9422023Revenue 2024: $71,271Expenses 2024: $49,207Net Income 2024: $22,0642024

Highlighted filing

2024

Revenue$71,271
Expenses$49,207
Net Income$22,064
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$501,845
Liabilities
$0
Net assets
$501,845
Revenue
$71,271
Expenses
$49,207
Net income
$22,064
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.02$0.00$5.02$0.71$0.49$0.22
2023Detailed filing. Detailed filing data is available for this year.$4.78$4.78$0.63$0.56$0.07
2022Detailed filing. Detailed filing data is available for this year.$4.68$4.68$0.66$0.33$0.33
2021Detailed filing. Detailed filing data is available for this year.$4.60$4.60$0.28$0.60$0.31
2020Detailed filing. Detailed filing data is available for this year.$4.91$4.91$0.63$0.31$0.32
2019Detailed filing. Detailed filing data is available for this year.$4.58$4.58$0.61$0.17$0.44
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 30, 2025
Return Version
2024v5.0
Gross Receipts
$71,271
Mission and Program Overview

Mission

Burial lots/cemmtery maintenanc

Provide burial spaces for decendents and maintain over 600 graves

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$438,757$462,665▲ $23,908
Investments in Publicly Traded Securities$376,204$389,576▲ $13,372
Cash and Non-Interest-Bearing Accounts$62,553$73,089▲ $10,536
Land, Buildings, and Equipment, Net$39,180$39,180→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$39,180$39,180→ $0
Total Assets$477,937$501,845▲ $23,908
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$477,937$501,845▲ $23,908
Total Liabilities and Net Assets / Fund Balance$477,937$501,845▲ $23,908

Asset Categories

AssetBook ValueDepreciationBasis
Land$39,180--
Compensation and Service Providers
Top Officer Pay70th percentile

Board Members and Trustees

NameTitle
Michael NicholPresident
Shawn RoweVice President
Michael KakiasSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$43,537
Program Service Revenue
$16,206
Investment Income
$11,528
Other Revenue
$0
All Other Contributions
$43,537
Change in Net Assets
$22,064
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$49,207
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$48,070--$48,070
Insurance$935--$935
Office Expenses$102--$102
Fees for Services Accounting$100--$100
Total Functional Expenses$49,207$0$0$49,207
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Vandergrift Cemetery Assoc
EIN
25-0854475
Phone
7245677423
Address
PO BOX 444, VANDERGRIFT, PA 15690

Signing Officer

Name
Michael Nicholas
Title
President
Phone
7245677423
Signed
2025-07-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Nicholas
Voting Board Members
3
Independent Board Members
0
Employees
0

Preparer

Firm
Karen Toy Tax & Accounting S
Address
413 Ninth St, Ford City, PA 16226
Preparer
Karen Toy
Phone
7247632119
Supplemental Narrative

Additional Explanations

Part XI Line 9

“Increase in fair market value of investments”

Raw XML Appendix243 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
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IRS990/BooksInCareOfDetail/PhoneNum07245677423
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt071271
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt0935
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IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0376204
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IRS990/Organization501cInd0X
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/ReturnTs02025-08-06T13:12:29-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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