Civic Intelligence

Finley Cemetery Company

EIN 25-1628840 • 501(c)13 • Finleyville, PA

Pub. 78 Eligible

Profile

CEMETERY

19 Circle DriveFinleyville, PA 15332

n/A

Siviq Scores

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

Liabilities / Assets

71st percentile

0.00x

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

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

Liabilities / Revenue

71st percentile

0.00x

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

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

Net Margin

29th percentile

-2.2%

Higher net margin than 29% of similar nonprofits.

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

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

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

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

Asset Growth

22nd percentile

-0.4%

Faster asset growth than 22% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

29th percentile

-10%

Faster revenue growth than 29% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$775,850

Down $3,040 (-0.4%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$775,850

Down $3,040 (-0.4%) from 2023

Operations
Liabilities / Revenue71st percentileNet Margin29th percentile

Revenue

Down

$47,269

Down $5,472 (-10%) from 2023

Expenses

Up

$48,294

Up $6,110 (+14%) from 2023

Net Income

Down

-$1,025

Down $11,582 (-110%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth22nd percentile

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

$800K$600K$400K$200K$0Assets 2020: $739,270Liabilities 2020: $0Net Assets 2020: $739,2702020Assets 2021: $742,722Liabilities 2021: $0Net Assets 2021: $742,7222021Assets 2022: $768,333Liabilities 2022: $0Net Assets 2022: $768,3332022Assets 2023: $778,890Liabilities 2023: $0Net Assets 2023: $778,8902023Assets 2024: $775,850Liabilities 2024: $0Net Assets 2024: $775,8502024

Highlighted filing

2024

Assets$775,850
Liabilities$0
Net Assets$775,850
Open 2024 Filing

Operations Trend

Revenue Growth29th percentile

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

$80K$60K$40K$20K$0-$20KRevenue 2020: $45,982Expenses 2020: $37,203Net Income 2020: $8,7792020Revenue 2021: $57,220Expenses 2021: $44,937Net Income 2021: $12,2832021Revenue 2022: $69,869Expenses 2022: $51,939Net Income 2022: $17,9302022Revenue 2023: $52,741Expenses 2023: $42,184Net Income 2023: $10,5572023Revenue 2024: $47,269Expenses 2024: $48,294Net Income 2024: -$1,0252024

Highlighted filing

2024

Revenue$47,269
Expenses$48,294
Net Income-$1,025
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$775,850
Liabilities
$0
Net assets
$775,850
Revenue
$47,269
Expenses
$48,294
Net income
-$1,025
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.76$0.00$7.76$0.47$0.48$0.01
2023Detailed filing. Detailed filing data is available for this year.$7.79$0.00$7.79$0.53$0.42$0.11
2022Detailed filing. Detailed filing data is available for this year.$7.68$0.00$7.68$0.70$0.52$0.18
2021Detailed filing. Detailed filing data is available for this year.$7.43$0.00$7.43$0.57$0.45$0.12
2020Detailed filing. Detailed filing data is available for this year.$7.39$0.00$7.39$0.46$0.37$0.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 3, 2025
Return Version
2024v5.1
Gross Receipts
$47,269
Mission and Program Overview

Mission

CEMETERY

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$778,890$775,850▼ $3,040
Land, Buildings, and Equipment, Net$612,543$612,543→ $0
Savings and Temporary Cash Investments$128,753$128,912▲ $159
Cash and Non-Interest-Bearing Accounts$37,594$34,395▼ $3,199
Total Assets$778,890$775,850▼ $3,040
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$778,890$775,850▼ $3,040
Total Liabilities and Net Assets / Fund Balance$778,890$775,850▼ $3,040

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$312,600-$312,600
Leasehold Improvements$299,943-$299,943
Land$0--
Compensation and Service Providers
Top Officer Pay69th percentile

Board Members and Trustees

NameTitle
Scott Mc ClurePresident
Douglas I Mc ClureVice President
Jay MorrisBoard Member
Larry LewisSecretary
David KegelTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$200
Program Service Revenue
$46,874
Investment Income
$195
Other Revenue
$0
All Other Contributions
$200
Change in Net Assets
$-1,025
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$33,356
Other Expenses$14,938
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$33,356$0$0$33,356
All Other Expenses$0$4,877$0$4,877
Insurance$0$1,483$0$1,483
Office Expenses$0$804$0$804
Other Expenses$0$667$0$667
Fees for Services Accounting$0$510$0$510
Total Functional Expenses$33,356$14,938$0$48,294
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
Audit committee
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
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
Finleyville Cemetery Co Inc
EIN
25-1628840
Phone
7243485516
Address
19 CIRCLE DRIVE, FINLEYVILLE, PA 15332

Signing Officer

Name
Larry Lewis
Title
Secretary
Phone
7243485516
Signed
2025-06-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry Lewis
Formed
1900
Legal Domicile
Pa
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Mon Valley Accounting and Tax Servic
Address
612 W Main St, Monongahela, PA 15063
Preparer
Anthony F Piscitelli
Phone
7242588188
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

“Organization has board members”

Pt VI, Line 8B

“Minutes of meeting on file”

Pt VI, Line 11B

“Reviewed by organization and then filed”

Pt XI

“Capital account correction”

Form 990, Part IX, Line 24E

“Equipment expense 1231. 1231.”

Form 990, Part IX, Line 24E

“MAINTENANCE 2068. 2068.”

Form 990, Part IX, Line 24E

“Memorial plaques 829. 829.”

Form 990, Part IX, Line 24E

“UNIFORMS 749. 749.”

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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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