Civic Intelligence

Lebanon Presbyterian Church Cemetery Tr Ua

EIN 25-6586778 • 501(c)13 • Johnstown, PA

Pub. 78 Eligible

Profile

Perpetual care and maintenance of the lots at lebanon church cemetery

CO Ameriserv Financial PO Box 520Johnstown, PA 15907-0520

n/A

Siviq Scores

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

Liabilities / Assets

76th percentile

0.00x

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

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

Liabilities / Revenue

76th percentile

0.00x

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

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

Net Margin

87th percentile

72%

Higher net margin than 87% of similar nonprofits.

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

Top Officer Pay

87th percentile

$3,381

Higher top officer pay than 87% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

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

Asset Growth

81st percentile

8.6%

Faster asset growth than 81% of similar nonprofits.

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

Revenue Growth

4th percentile

-88%

Faster revenue growth than 4% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$304,430

Up $24,229 (+8.6%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$304,430

Up $24,229 (+8.6%) from 2023

Operations
Liabilities / Revenue76th percentileNet Margin87th percentile

Revenue

Down

$33,018

Down $251,762 (-88%) from 2023

Expenses

Up

$9,118

Up $4,539 (+99%) from 2023

Net Income

Down

$23,900

Down $256,301 (-91%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth81st percentile

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

$400K$300K$200K$100K$0Assets 2023: $280,201Liabilities 2023: $0Net Assets 2023: $280,2012023Assets 2024: $304,430Liabilities 2024: $0Net Assets 2024: $304,4302024

Highlighted filing

2024

Assets$304,430
Liabilities$0
Net Assets$304,430
Open 2024 Filing

Operations Trend

Revenue Growth4th percentile

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

$300K$200K$100K$0Revenue 2023: $284,780Expenses 2023: $4,579Net Income 2023: $280,2012023Revenue 2024: $33,018Expenses 2024: $9,118Net Income 2024: $23,9002024

Highlighted filing

2024

Revenue$33,018
Expenses$9,118
Net Income$23,900
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$304,430
Liabilities
$0
Net assets
$304,430
Revenue
$33,018
Expenses
$9,118
Net income
$23,900
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.04$0.00$3.04$0.33$0.09$0.24
2023Detailed filing. Detailed filing data is available for this year.$2.80$0.00$2.80$2.85$0.05$2.80
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 22, 2025
Return Version
2024v5.2
Gross Receipts
$410,994
Mission and Program Overview

Mission

Perpetual care and maintenance of the lots at lebanon church cemetery

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$280,201$304,430▲ $24,229
Investments Other Securities$278,220$298,736▲ $20,516
Cash and Non-Interest-Bearing Accounts$1,981$5,694▲ $3,713
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$280,201$304,430▲ $24,229
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$280,201$304,430▲ $24,229
Total Liabilities and Net Assets / Fund Balance$280,201$304,430▲ $24,229

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$171,700--
Compensation and Service Providers
Top Officer Pay87th percentile

Employees

NameTitleBaseTotal
Ameriserv Financial BankTrustee$3,381$3,381
Revenue and Support

Revenue Composition

Contributions and Grants
$5,000
Program Service Revenue
$0
Investment Income
$28,018
Other Revenue
$0
Change in Net Assets
$23,900
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$5,737
Other Expenses$3,381
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$5,737--$5,737
Fees for Services Management-$3,381-$3,381
Total Functional Expenses$5,737$3,381$0$9,118
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Lebanon Church Cemetery Inc--Perpetual Care and Maintenance of the Lots at Cemetery$5,737
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
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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“990 was reviewed by trustee prior to filing.”

Form 990, Part VI, Section C, Line 19

“Documentation is available at offices upon request”

Filing and Contact Details

Filer

Filer Name
Lebanon Church Cemetery Plc Trust
EIN
25-6586778
Phone
8008372265
Address
CO AMERISERV FINANCIAL PO BOX 520, JOHNSTOWN, PA 15907-0520

Signing Officer

Name
Ameriserv Financial Bank
Title
Trustee
Phone
8008372265
Signed
2025-07-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ameriserv Financial Bank
Formed
2023
Legal Domicile
Pa
Voting Board Members
0
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Wessel & Company
Address
215 MAIN STREET, JOHNSTOWN, PA 15901
Preparer
Amy J Edmiston CPA
Phone
8145367864
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“INCOME ACCRUALS 329.”

Raw XML Appendix260 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/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum08008372265
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0C/O AMERISERV FINANCIAL PO BOX 520
IRS990/BooksInCareOfDetail/USAddress/CityNm0JOHNSTOWN
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IRS990/CreditCounselingInd00
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/FormationYr02023
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IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt00
IRS990/GrantAmt05737
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt05737
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0391201
IRS990/GrossReceiptsAmt0410994
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
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IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
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IRS990/InvestmentIncomeGrp/ExclusionAmt014793
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt014793
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt0278220
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0298736
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0PA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0377976
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
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IRS990/MoreThan5000KToIndividualsInd00
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IRS990/NetAssetsOrFundBalancesBOYAmt0280201
IRS990/NetAssetsOrFundBalancesEOYAmt0304430
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IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
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IRS990/OtherChangesInNetAssetsAmt0329
IRS990/PartialLiquidationInd00
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IRS990/PoliticalCampaignActyInd00
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IRS990/ProhibitedTaxShelterTransInd00
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IRS990/PYContributionsGrantsAmt0278618
IRS990/PYGrantsAndSimilarPaidAmt03161
IRS990/PYInvestmentIncomeAmt06162
IRS990/PYOtherExpensesAmt01418
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0280201
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0284780
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt023900
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt05000
IRS990/ReportInvestmentsOtherSecInd01
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IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
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IRS990ScheduleI/GrantRecordsMaintainedInd00
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IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
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IRS990/ScheduleJRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTATION IS AVAILABLE AT OFFICES UPON REQUEST
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IRS990/VotingMembersGoverningBodyCnt00
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/ReturnTs02025-09-15T15:58:27-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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