Civic Intelligence

Rosehill Cemetery Association Inc

EIN 25-1059349 • 501(c)13 • Smethport, PA

Profile

Maintain and operate the cemetery

PO Box 1503Smethport, PA 16749
Siviq Scores

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

Liabilities / Assets

81st percentile

0.00x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.04x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Net Margin

25th percentile

-20%

Higher net margin than 25% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

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

501(c)13 • <$500k nonprofits • Source year 2024

Asset Growth

23rd percentile

-3.9%

Faster asset growth than 23% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

12th percentile

-49%

Faster revenue growth than 12% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets81st percentile

Assets

Down

$157,966

Down $6,371 (-3.9%) from 2023

Liabilities

Up

$649

Up $110 (+20%) from 2023

Net Assets

Down

$157,317

Down $6,481 (-4.0%) from 2023

Operations
Liabilities / Revenue86th percentileNet Margin25th percentile

Revenue

Down

$17,920

Down $16,932 (-49%) from 2023

Expenses

Down

$21,496

Down $1,193 (-5.3%) from 2023

Net Income

Down

-$3,576

Down $15,739 (-129%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

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

$200K$150K$100K$50K$0Assets 2016: $170,217Liabilities 2016: $382Net Assets 2016: $169,8352016Assets 2017: $166,090Liabilities 2017: $142Net Assets 2017: $165,9482017Assets 2018: $163,999Liabilities 2018: $170Net Assets 2018: $163,8292018Assets 2019: $154,095Liabilities 2019: $126Net Assets 2019: $153,9692019Assets 2020: $151,069Liabilities 2020: $81Net Assets 2020: $150,9882020Assets 2021: $153,675Liabilities 2021: $415Net Assets 2021: $153,2602021Assets 2022: $152,029Liabilities 2022: $394Net Assets 2022: $151,6352022Assets 2023: $164,337Liabilities 2023: $539Net Assets 2023: $163,7982023Assets 2024: $157,966Liabilities 2024: $649Net Assets 2024: $157,3172024

Highlighted filing

2024

Assets$157,966
Liabilities$649
Net Assets$157,317
Open 2024 Filing

Operations Trend

Revenue Growth12th percentile

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

$40K$20K$0-$20KRevenue 2016: $12,243Expenses 2016: $17,586Net Income 2016: -$5,3432016Revenue 2017: $19,150Expenses 2017: $23,708Net Income 2017: -$4,5582017Revenue 2018: $21,411Expenses 2018: $23,869Net Income 2018: -$2,4582018Revenue 2019: $11,172Expenses 2019: $21,032Net Income 2019: -$9,8602019Revenue 2020: $19,001Expenses 2020: $22,141Net Income 2020: -$3,1402020Revenue 2021: $25,742Expenses 2021: $22,878Net Income 2021: $2,8642021Revenue 2022: $20,840Expenses 2022: $22,465Net Income 2022: -$1,6252022Revenue 2023: $34,852Expenses 2023: $22,689Net Income 2023: $12,1632023Revenue 2024: $17,920Expenses 2024: $21,496Net Income 2024: -$3,5762024

Highlighted filing

2024

Revenue$17,920
Expenses$21,496
Net Income-$3,576
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$157,966
Liabilities
$649
Net assets
$157,317
Revenue
$17,920
Expenses
$21,496
Net income
-$3,576
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.58$0.01$1.57$0.18$0.21$0.04
2023Detailed filing. Detailed filing data is available for this year.$1.64$0.01$1.64$0.35$0.23$0.12
2022Detailed filing. Detailed filing data is available for this year.$1.52$0.00$1.52$0.21$0.22$0.02
2021Detailed filing. Detailed filing data is available for this year.$1.54$0.00$1.53$0.26$0.23$0.03
2020Detailed filing. Detailed filing data is available for this year.$1.51$0.00$1.51$0.19$0.22$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.54$0.00$1.54$0.11$0.21$0.10
2018Detailed filing. Detailed filing data is available for this year.$1.64$0.00$1.64$0.21$0.24$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.66$0.00$1.66$0.19$0.24$0.05
2016Detailed filing. Detailed filing data is available for this year.$1.70$0.00$1.70$0.12$0.18$0.05
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 6, 2025
Return Version
2024v5.2
Gross Receipts
$17,920
Mission and Program Overview

Mission

Maintain and operation of cemetery

Maintain and operate the cemetery

Program Services

DescriptionGrantsExpenses
INTERMENT OF HUMAIN REMAINS-$21,497
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
THOMAS E BALLTrusteePT$0--
JAMES PIEROTTITrustee-$0--
W G NANNENTrustee-$0--
Filing and Contact Details

Filer

Filer Name
Rosehill Cemetery Association Inc
EIN
25-1059349
In Care Of
% THOMAS E BALL
Phone
8148872041
Address
PO BOX 1503, SMETHPORT, PA 16749

Signing Officer

Name
Thomas E Ball
Title
Treasurer
Phone
8148872041
Signed
2025-11-06
Discuss with paid preparer
No

Preparer

Firm
Thomas E Ball Ea
Address
PO BOX 1503, Smethport, PA 16749
Preparer
Thomas E Ball
Phone
8148872041
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

“Description AmountREPAIRS 994EQUIPMENT FUEL 1,205GRAVE OPENINGS 1,645WORKERS COMPENSATION 1,229INSURANCE & BOND 758SUPPLIES 494MISCELLANEOUS 200”

Other changes in net assets or fund balances Part I line 20

“Description AmountPRIOR PERIOD ADJUSTMENT TO DEPREC (2,905)DEPRECIATION ADJUSTMENT”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearPAYROLL TAXES 539 649”

Raw XML Appendix111 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0THOMAS E BALL
IRS990EZ/BooksInCareOfDetail/PhoneNum08148872041
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0605 W MAIN ST
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0SMETHPORT
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd016749
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0161434
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0157966
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt01059
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-3576
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0164337
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0157966
IRS990EZ/GrossReceiptsAmt017920
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt05636
IRS990EZ/LandAndBuildingsGrp/BOYAmt02903
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0163798
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0157317
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0163798
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0157317
IRS990EZ/OccupancyRentUtltsAndMaintAmt0156
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt10.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt20.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0THOMAS E BALL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1JAMES PIEROTTI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2W G NANNEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TRUSTEE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TRUSTEE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherChangesInNetAssetsAmt0-2905
IRS990EZ/OtherExpensesTotalAmt06525
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0MAINTAIN AND OPERATE THE CEMETERY
IRS990EZ/ProgramServiceRevenueAmt011225
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0INTERMENT OF HUMAIN REMAINS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt021497
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt014815
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0539
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0649
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt021496
IRS990EZ/TotalProgramServiceExpensesAmt021497
IRS990EZ/TotalRevenueAmt017920
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Description AmountREPAIRS 994EQUIPMENT FUEL 1,205GRAVE OPENINGS 1,645WORKERS COMPENSATION 1,229INSURANCE & BOND 758SUPPLIES 494MISCELLANEOUS 200
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountPRIOR PERIOD ADJUSTMENT TO DEPREC (2,905)DEPRECIATION ADJUSTMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Category Beginning of Year End of YearPAYROLL TAXES 539 649
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other changes in net assets or fund balances Part I line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0THOMAS E BALL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum08148872041
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ROSEHILL CEMETERY ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0ROSE
ReturnHeader/Filer/EIN0251059349
ReturnHeader/Filer/InCareOfNm0% THOMAS E BALL
ReturnHeader/Filer/PhoneNum08148872041
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1503
ReturnHeader/Filer/USAddress/CityNm0SMETHPORT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd016749
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0251786818
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THOMAS E BALL EA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1503
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Smethport
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd016749
ReturnHeader/PreparerPersonGrp/PhoneNum08148872041
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0THOMAS E BALL
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-11-06T14:49:01-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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