Civic Intelligence

Ligonier Valley Memorial Associatio

EIN 25-1764326 • 501(c)3 • Ligonier, PA

Profile

Provide memorial chapel in lig cemetery

PO Box 862Ligonier, PA 15658-0862

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Siviq Scores

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

Liabilities / Assets

76th percentile

0.06x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

1.42x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

16th percentile

-42%

Higher net margin than 16% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

46th percentile

-4.6%

Faster asset growth than 46% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

88th percentile

69%

Faster revenue growth than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets76th percentile

Assets

Down

$261,836

Down $12,748 (-4.6%) from 2023

Liabilities

Flat

$15,572

Flat from 2023

Net Assets

Down

$246,264

Down $12,748 (-4.9%) from 2023

Operations
Liabilities / Revenue96th percentileNet Margin16th percentile

Revenue

Up

$11,000

Up $4,500 (+69%) from 2023

Expenses

Down

$15,578

Down $1,016 (-6.1%) from 2023

Net Income

Up

-$4,578

Up $5,516 (+55%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth46th percentile

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

$600K$400K$200K$0Assets 2010: $441,556Liabilities 2010: $21,653Net Assets 2010: $419,9032010Assets 2011: $435,560Liabilities 2011: $21,653Net Assets 2011: $413,9072011Assets 2012: $435,270Liabilities 2012: $21,653Net Assets 2012: $413,6172012Assets 2013: $425,988Liabilities 2013: $21,653Net Assets 2013: $404,3352013Assets 2014: $413,322Liabilities 2014: $21,653Net Assets 2014: $391,6692014Assets 2015: $410,379Liabilities 2015: $15,000Net Assets 2015: $395,3792015Assets 2016: $396,567Liabilities 2016: $15,000Net Assets 2016: $381,5672016Assets 2017: $368,979Liabilities 2017: $15,000Net Assets 2017: $353,9792017Assets 2018: $327,428Liabilities 2018: $15,000Net Assets 2018: $312,4282018Assets 2019: $310,391Liabilities 2019: $15,000Net Assets 2019: $295,3912019Assets 2020: $296,884Liabilities 2020: $15,000Net Assets 2020: $281,8842020Assets 2021: $290,235Liabilities 2021: $15,000Net Assets 2021: $275,2352021Assets 2022: $274,988Liabilities 2022: $16,050Net Assets 2022: $258,9382022Assets 2023: $274,584Liabilities 2023: $15,572Net Assets 2023: $259,0122023Assets 2024: $261,836Liabilities 2024: $15,572Net Assets 2024: $246,2642024

Highlighted filing

2024

Assets$261,836
Liabilities$15,572
Net Assets$246,264
Open 2024 Filing

Operations Trend

Revenue Growth88th percentile

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

$100K$50K$0-$50KExpenses 2010: $15,2842010Revenue 2011: $7,027Expenses 2011: $16,506Net Income 2011: -$9,4792011Revenue 2012: $16,181Expenses 2012: $16,052Net Income 2012: $1292012Revenue 2013: $5,139Expenses 2013: $17,385Net Income 2013: -$12,2462013Revenue 2014: $5,575Expenses 2014: $18,241Net Income 2014: -$12,6662014Revenue 2015: $21,453Expenses 2015: $17,743Net Income 2015: $3,7102015Revenue 2016: $15,264Expenses 2016: $29,076Net Income 2016: -$13,8122016Revenue 2017: $13,367Expenses 2017: $40,955Net Income 2017: -$27,5882017Revenue 2018: $32,499Expenses 2018: $74,050Net Income 2018: -$41,5512018Revenue 2019: $14,020Expenses 2019: $31,057Net Income 2019: -$17,0372019Revenue 2020: $8,004Expenses 2020: $21,511Net Income 2020: -$13,5072020Revenue 2021: $13,992Expenses 2021: $20,641Net Income 2021: -$6,6492021Expenses 2022: $16,2972022Revenue 2023: $6,500Expenses 2023: $16,594Net Income 2023: -$10,0942023Revenue 2024: $11,000Expenses 2024: $15,578Net Income 2024: -$4,5782024

Highlighted filing

2024

Revenue$11,000
Expenses$15,578
Net Income-$4,578
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$261,836
Liabilities
$15,572
Net assets
$246,264
Revenue
$11,000
Expenses
$15,578
Net income
-$4,578
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.62$0.16$2.46$0.11$0.16$0.05
2023Detailed filing. Detailed filing data is available for this year.$2.75$0.16$2.59$0.07$0.17$0.10
2022Detailed filing. Detailed filing data is available for this year.$2.75$0.16$2.59$0.16
2021Detailed filing. Detailed filing data is available for this year.$2.90$0.15$2.75$0.14$0.21$0.07
2020Detailed filing. Detailed filing data is available for this year.$2.97$0.15$2.82$0.08$0.22$0.14
2019Detailed filing. Detailed filing data is available for this year.$3.10$0.15$2.95$0.14$0.31$0.17
2018Detailed filing. Detailed filing data is available for this year.$3.27$0.15$3.12$0.32$0.74$0.42
2017Detailed filing. Detailed filing data is available for this year.$3.69$0.15$3.54$0.13$0.41$0.28
2016Detailed filing. Detailed filing data is available for this year.$3.97$0.15$3.82$0.15$0.29$0.14
2015Detailed filing. Detailed filing data is available for this year.$4.10$0.15$3.95$0.21$0.18$0.04
2014Detailed filing. Detailed filing data is available for this year.$4.13$0.22$3.92$0.06$0.18$0.13
2013Detailed filing. Detailed filing data is available for this year.$4.26$0.22$4.04$0.05$0.17$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.35$0.22$4.14$0.16$0.16$0.00
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.36$0.22$4.14$0.07$0.17$0.09
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.42$0.22$4.20$0.15
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 26, 2025
Return Version
2024v5.1
Gross Receipts
$11,000
Mission and Program Overview

Mission

Provide memorial chapel in lig cemetery

Program Services

DescriptionGrantsExpenses
PROVIDING A NON SECTARIAN MEMORIAL CHAPEL IN LIGONIER VALLEY CEMETERY FOR INTERMENT SERVICES, COMMUNITY MEMORIAL SERVICES, AND THE LIKE-$0
Compensation and Service Providers
Top Officer Pay81st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JANETTE M SHAWVice President-$0--
KIM SHAFFERPresident-$0--
SUZANNE BARRONTreasurer-$0--
COREY RIDDELLSecretary-$0--
MARGARET BEATTIEMember Emeritus-$0--
Filing and Contact Details

Filer

Filer Name
Ligonier Valley Memorial Associatio
EIN
25-1764326
In Care Of
% KIM SHAFFER
Phone
7242386522
Address
PO BOX 862, LIGONIER, PA 15658-0862

Signing Officer

Name
Kim Shaffer
Title
President
Phone
7242386522
Signed
2025-04-26
Discuss with paid preparer
No

Preparer

Firm
Mark Poole Tax Prep LLC
Address
1129 Acorn Drive, Greensburg, PA 15601
Preparer
Mark E Poole
Phone
7243316720
Supplemental Narrative

Additional Explanations

List of grants and similar amounts paid Part I line 10

“Activity 0 Grantee LIGONIER VALLEY CEMETERY ASSOCIATIOStreet PO BOX 862 City, State, Zip LIGONIER, PA 15658Relationship CEMETERY WHERE MEMORIAL IS LOCATED”

Description of other expenses Part I line 16

“Description AmountDepreciation from 4562 12,748”

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

“Description AmountTRANSFERS FROM CEMETERY ASSOC (10,000)MISCELLANEOUS INCOME 1,830”

Description of other assets Part II line 24

“Category Beginning of Year End of YearPREPAID EXP AND DEFERRED CHARG 31,381 31,381”

Description of total liabilities Part II line 26

“Category Beginning of Year End of YearACCOUNTS PAYABLE 572 572SECURED MTG AND NOTE PAYABLE 15,000 15,000”

Raw XML Appendix166 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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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0VICE PRESIDENT
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4MEMBER EMERITUS
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
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IRS990EZ/OtherChangesInNetAssetsAmt0-8170
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Activity 0 Grantee LIGONIER VALLEY CEMETERY ASSOCIATIOStreet PO BOX 862 City, State, Zip LIGONIER, PA 15658Relationship CEMETERY WHERE MEMORIAL IS LOCATED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Description AmountDepreciation from 4562 12,748
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Description AmountTRANSFERS FROM CEMETERY ASSOC (10,000)MISCELLANEOUS INCOME 1,830
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Category Beginning of Year End of YearPREPAID EXP AND DEFERRED CHARG 31,381 31,381
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Category Beginning of Year End of YearACCOUNTS PAYABLE 572 572SECURED MTG AND NOTE PAYABLE 15,000 15,000
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0List of grants and similar amounts paid Part I line 10
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Description of other assets Part II line 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Description of total liabilities Part II line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-26
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ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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