Civic Intelligence

Evergreen Memorial Gardens

EIN 34-6577979 • 501(c)13 • Greensburg, PA

Profile

Provide a final resting place for deceased human beings and to memorialize their life.

PO Box 630Greensburg, PA 15601

cmseast.com/PARKS/EVERGREEN

Siviq Scores

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

Liabilities / Assets

98th percentile

0.67x

Higher debt load relative to assets than 98% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

97th percentile

3.91x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Net Margin

64th percentile

40%

Higher net margin than 64% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

98th percentile

$260,095

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 56.6% of source-year revenue.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Asset Growth

12th percentile

-1.1%

Faster asset growth than 12% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

28th percentile

-6.0%

Faster revenue growth than 28% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$2,681,191

Down $28,505 (-1.1%) from 2023

Liabilities

Up

$1,797,157

Up $364,514 (+25%) from 2023

Net Assets

Down

$884,034

Down $393,019 (-31%) from 2023

Operations
Liabilities / Revenue97th percentileNet Margin64th percentile

Revenue

Down

$459,902

Down $29,563 (-6.0%) from 2023

Expenses

Up

$277,024

Up $7,555 (+2.8%) from 2023

Net Income

Down

$182,878

Down $37,118 (-17%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

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

$3.0M$2.0M$1.0M$0Assets 2010: $1,809,880Liabilities 2010: $580,180Net Assets 2010: $1,229,7002010Assets 2011: $1,831,464Liabilities 2011: $601,802Net Assets 2011: $1,229,6622011Assets 2012: $1,887,754Liabilities 2012: $643,520Net Assets 2012: $1,244,2342012Assets 2013: $1,917,390Liabilities 2013: $667,310Net Assets 2013: $1,250,0802013Assets 2014: $1,924,591Liabilities 2014: $664,743Net Assets 2014: $1,259,8482014Assets 2015: $1,951,836Liabilities 2015: $676,316Net Assets 2015: $1,275,5202015Assets 2016: $1,946,927Liabilities 2016: $671,061Net Assets 2016: $1,275,8662016Assets 2017: $1,976,219Liabilities 2017: $697,275Net Assets 2017: $1,278,9442017Assets 2018: $2,007,843Liabilities 2018: $717,048Net Assets 2018: $1,290,7952018Assets 2019: $2,114,267Liabilities 2019: $765,785Net Assets 2019: $1,348,4822019Assets 2020: $2,222,442Liabilities 2020: $789,581Net Assets 2020: $1,432,8612020Assets 2021: $2,643,917Liabilities 2021: $832,232Net Assets 2021: $1,811,6852021Assets 2022: $2,618,534Liabilities 2022: $985,580Net Assets 2022: $1,632,9542022Assets 2023: $2,709,696Liabilities 2023: $1,432,643Net Assets 2023: $1,277,0532023Assets 2024: $2,681,191Liabilities 2024: $1,797,157Net Assets 2024: $884,0342024

Highlighted filing

2024

Assets$2,681,191
Liabilities$1,797,157
Net Assets$884,034
Open 2024 Filing

Operations Trend

Revenue Growth28th percentile

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

$1.0M$500K$0-$500KExpenses 2010: $415,9122010Expenses 2011: $488,0022011Expenses 2012: $513,9392012Expenses 2013: $445,8842013Revenue 2014: $393,567Expenses 2014: $383,799Net Income 2014: $9,7682014Revenue 2015: $513,650Expenses 2015: $497,978Net Income 2015: $15,6722015Revenue 2016: $389,715Expenses 2016: $389,369Net Income 2016: $3462016Revenue 2017: $586,406Expenses 2017: $583,328Net Income 2017: $3,0782017Revenue 2018: $521,397Expenses 2018: $509,546Net Income 2018: $11,8512018Revenue 2019: $562,627Expenses 2019: $504,940Net Income 2019: $57,6872019Revenue 2020: $575,080Expenses 2020: $447,287Net Income 2020: $127,7932020Revenue 2021: $457,761Expenses 2021: $474,306Net Income 2021: -$16,5452021Revenue 2022: $641,644Expenses 2022: $820,375Net Income 2022: -$178,7312022Revenue 2023: $489,465Expenses 2023: $269,469Net Income 2023: $219,9962023Revenue 2024: $459,902Expenses 2024: $277,024Net Income 2024: $182,8782024

Highlighted filing

2024

Revenue$459,902
Expenses$277,024
Net Income$182,878
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$2,681,191
Liabilities
$1,797,157
Net assets
$884,034
Revenue
$459,902
Expenses
$277,024
Net income
$182,878
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.68$1.80$0.88$0.46$0.28$0.18
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.71$1.43$1.28$0.49$0.27$0.22
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.62$0.99$1.63$0.64$0.82$0.18
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.64$0.83$1.81$0.46$0.47$0.02
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.22$0.79$1.43$0.58$0.45$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.11$0.77$1.35$0.56$0.50$0.06
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.01$0.72$1.29$0.52$0.51$0.01
2017Detailed filing. Detailed filing data is available for this year.$1.98$0.70$1.28$0.59$0.58$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.95$0.67$1.28$0.39$0.39$0.00
2015Detailed filing. Detailed filing data is available for this year.$1.95$0.68$1.28$0.51$0.50$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.92$0.66$1.26$0.39$0.38$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.92$0.67$1.25$0.45
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.89$0.64$1.24$0.51
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.83$0.60$1.23$0.49
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.58$1.23$0.42
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Jul 17, 2023
Return Version
2022v5.0
Gross Receipts
$681,405
Mission and Program Overview

Mission

Provide a final resting place for deceased human beings and to memorialize their life.

Cemetery management and operation

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,281,949$1,298,281▲ $16,332
Accounts Receivable$1,206,560$1,122,497▼ $84,063
Land, Buildings, and Equipment, Net$145,598$162,554▲ $16,956
Inventories for Sale or Use$9,510$32,573▲ $23,063
Prepaid Expenses and Deferred Charges-$2,017-
Cash and Non-Interest-Bearing Accounts$300$612▲ $312
Total Assets$2,643,917$2,618,534▼ $25,383
Liabilities
Other Liabilities$831,146$983,679▲ $152,533
Accounts Payable and Accrued Expenses$1,086$1,901▲ $815
Total Liabilities$832,232$985,580▲ $153,348
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,811,685$1,632,954▼ $178,731
Total Net Assets Fund Balance$1,811,685$1,632,954▼ $178,731
Total Liabilities and Net Assets / Fund Balance$2,643,917$2,618,534▼ $25,383

Asset Categories

AssetBook ValueDepreciationBasis
Land$145,745-$145,745
Equipment$14,526$55,937$70,463
Leasehold Improvements$0$32,553$32,553
Other Land Buildings$2,283$17,542$19,825
Buildings$0$6,563$6,563
Other Securities$1,298,281--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$805,777$18,182▲ $10,602$9,248$825,313
2021$761,239$10,812▲ $39,581$5,855$805,777
2020$258,190$5,795▲ $497,254-$761,239
2019$279,342-▲ $11,483$32,635$258,190
2018$234,169$9,106▲ $48,568$12,504$279,342
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleOtherTotal
Tina WilhelmCustomer Service Manager$103,621$103,621
Cash KalinaDirector of I/t and Innova$66,387$66,387

Board Members and Trustees

NameTitle
Jude AbrahamPresident
Dennis ClarkTechnology Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$40,024
Other Revenue
$601,620
Change in Net Assets
$-178,731
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$638,090
Salaries, Compensation, and Employee Benefits$182,285
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$133,862
Other Employee Benefits---$35,048
Occupancy---$27,400
Payroll Taxes---$13,375
Information Technology---$3,147
Depreciation Depletion---$3,113
Office Expenses---$2,497
Fees for Services Other---$608
Travel---$543
Other Expenses---$253
Fees for Services Accounting---$216
Insurance---$169
Advertising---$67
All Other Expenses---$7
Total Functional Expenses$0$0$0$820,375
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Intercompany Ap$683,539
Products Owed$289,011
Accrued Taxes$6,820
Accrued Payroll$4,309
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“The controller reviews the form 990 with the officers. This form 990 is made available to all board members prior to filing with the irs.”

Form 990, Part VI, Section C, Line 19

“Documents are available upon request.”

Filing and Contact Details

Filer

Filer Name
Evergreen Memorial Gardens
EIN
34-6577979
Phone
7245276700
Address
PO BOX 630, GREENSBURG, PA 15601

Signing Officer

Name
Jude Abraham
Title
President
Phone
7245276700
Signed
2023-07-17
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jude Abraham
Formed
1962
Legal Domicile
Oh
Voting Board Members
3
Independent Board Members
0
Employees
0
Volunteers
3

Preparer

Firm
Louis Plung & Company Llp
Address
420 FT DUQUESNE BLVD STE 1900, PITTSBURGH, PA 15222
Preparer
Lindsay Andrews
Phone
4122818771
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“No provision is made for the federal or state income taxes since the income or loss of the for profit entities of the company is included in the income tax return of its members. Two of the entities in the company are exempt from income tax under section 501(c)(13). As such, voluntary contributions which are irrevocably dedicated to the permanent maintenance fund of a cemetery are deductible by the donor to the extent allowed by internal revenue code section 170(a). Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The company has analyzed tax positions taken for filing with the internal revenue service and all state jurisdictions where it operates. The company believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the company's financial condition, results of operations or cash flows. Accordingly, the company has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions as of december 31, 2022 and 2021. The company's policy is to classify any income tax related interest and penalties to interest expense and other expenses, respectively. The company is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”

PART V, LINE 4:

“CARE OF THE CEMETERY”

Raw XML AppendixShowing 400 of 437 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
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01086
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01901
IRS990/AccountsReceivableGrp/BOYAmt01206560
IRS990/AccountsReceivableGrp/EOYAmt01122497
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0CEMETERY MANAGEMENT AND OPERATION
IRS990/AdvertisingGrp/TotalAmt067
IRS990/AllOtherExpensesGrp/TotalAmt07
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0JUDE ABRAHAM
IRS990/BooksInCareOfDetail/PhoneNum07245276700
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 630
IRS990/BooksInCareOfDetail/USAddress/CityNm0GREENSBURG
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd015601
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0300
IRS990/CashNonInterestBearingGrp/EOYAmt0612
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CostOfGoodsSoldAmt039761
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt040024
IRS990/CYOtherExpensesAmt0638090
IRS990/CYOtherRevenueAmt0601620
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-178731
IRS990/CYSalariesCompEmpBnftPaidAmt0182285
IRS990/CYTotalExpensesAmt0820375
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0641644
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt03113
IRS990/Desc0CEMETERY MANAGEMENT AND OPERATION INCLUDING ABOVE GROUND ENTOMBMENT, BELOW GROUND CHAMBERS, CASKETS, CREMATION, PRIVATE MAUSOLEUMS, TRADITIONAL GROUND BURIAL AND BRONZE MEMORIALIZATION.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd01
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt0216
IRS990/FeesForServicesOtherGrp/TotalAmt0608
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt037.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt137.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt237.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt337.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt03.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt23.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt33.00
IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt015848
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt13096
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt26993
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt316692
IRS990/Form990PartVIISectionAGrp/PersonNm0JUDE ABRAHAM
IRS990/Form990PartVIISectionAGrp/PersonNm1TINA WILHELM
IRS990/Form990PartVIISectionAGrp/PersonNm2CASH KALINA
IRS990/Form990PartVIISectionAGrp/PersonNm3DENNIS CLARK
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0246884
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt1100525
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt259394
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt3158815
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1CUSTOMER SERVICE MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR OF I/T AND INNOVA
IRS990/Form990PartVIISectionAGrp/TitleTxt3TECHNOLOGY DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01962
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0681405
IRS990/GrossRentsGrp/RealAmt01550
IRS990/GrossSalesOfInventoryAmt0612163
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt03147
IRS990/InsuranceGrp/TotalAmt0169
IRS990/InventoriesForSaleOrUseGrp/BOYAmt09510
IRS990/InventoriesForSaleOrUseGrp/EOYAmt032573
IRS990/InvestmentIncomeGrp/ExclusionAmt040024
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt040024
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01281949
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01298281
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0112595
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0145598
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0162554
IRS990/LandBldgEquipCostOrOtherBssAmt0275149
IRS990/LegalDomicileStateCd0OH
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0PROVIDE A FINAL RESTING PLACE FOR DECEASED HUMAN BEINGS AND TO MEMORIALIZE THEIR LIFE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01811685
IRS990/NetAssetsOrFundBalancesEOYAmt01632954
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0572402
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0572402
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt01550
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt01550
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01811685
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01632954
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt027400
IRS990/OfficeExpensesGrp/TotalAmt02497
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt035048
IRS990/OtherExpensesGrp/Desc0CUMULATIVE TRANSLATINO
IRS990/OtherExpensesGrp/Desc1CEMETERY EXPENSE
IRS990/OtherExpensesGrp/Desc2BAD DEBT EXPENSE
IRS990/OtherExpensesGrp/Desc3ADMINISTRATIVE EXPENSES
IRS990/OtherExpensesGrp/TotalAmt0575897
IRS990/OtherExpensesGrp/TotalAmt118671
IRS990/OtherExpensesGrp/TotalAmt25502
IRS990/OtherExpensesGrp/TotalAmt3253
IRS990/OtherLiabilitiesGrp/BOYAmt0831146
IRS990/OtherLiabilitiesGrp/EOYAmt0983679
IRS990/OtherRevenueMiscGrp/BusinessCd0812900
IRS990/OtherRevenueMiscGrp/Desc0MISC INCOME
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt027668
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt027668
IRS990/OtherRevenueTotalAmt027668
IRS990/OtherSalariesAndWagesGrp/TotalAmt0133862
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt013375
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02017
IRS990/PrincipalOfficerNm0JUDE ABRAHAM
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt036888
IRS990/PYOtherExpensesAmt0311563
IRS990/PYOtherRevenueAmt0420873
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-16545
IRS990/PYSalariesCompEmpBnftPaidAmt0162743
IRS990/PYTotalExpensesAmt0474306
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0457761
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-178731
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt01550
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt06563
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt06563
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0805777
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt018182
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0825313
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt010602
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt09248
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0761239
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt010812
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0805777
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt039581
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt05855
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0258190
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt05795
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0761239
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0497254
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0279342
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0258190
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt011483
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt032635
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0234169
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt09106
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0279342
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt048568
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt012504
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd01
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt014526
IRS990ScheduleD/EquipmentGrp/DepreciationAmt055937
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt070463
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0145745
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0145745
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt032553
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt032553
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt02283
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt017542
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt019825
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0289011
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14309
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt26820
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3683539
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PRODUCTS OWED
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED PAYROLL
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3INTERCOMPANY AP
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01298281
IRS990ScheduleD/OtherSecuritiesGrp/Desc0TRUST ACCOUNTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RelatedOrgListSchRInd01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NO PROVISION IS MADE FOR THE FEDERAL OR STATE INCOME TAXES SINCE THE INCOME OR LOSS OF THE FOR PROFIT ENTITIES OF THE COMPANY IS INCLUDED IN THE INCOME TAX RETURN OF ITS MEMBERS. TWO OF THE ENTITIES IN THE COMPANY ARE EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(13). AS SUCH, VOLUNTARY CONTRIBUTIONS WHICH ARE IRREVOCABLY DEDICATED TO THE PERMANENT MAINTENANCE FUND OF A CEMETERY ARE DEDUCTIBLE BY THE DONOR TO THE EXTENT ALLOWED BY INTERNAL REVENUE CODE SECTION 170(A). INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE COMPANY HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE COMPANY BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE COMPANY'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE COMPANY HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AS OF DECEMBER 31, 2022 AND 2021. THE COMPANY'S POLICY IS TO CLASSIFY ANY INCOME TAX RELATED INTEREST AND PENALTIES TO INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY. THE COMPANY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1CARE OF THE CEMETERY
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART V, LINE 4:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0162554
IRS990ScheduleD/TotalBookValueSecuritiesAmt01298281
IRS990ScheduleD/TotalLiabilityAmt0983679
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0246884
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1158815
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt010685
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt114405
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt05163
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt12287
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JUDE ABRAHAM
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1DENNIS CLARK
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0PRESIDENT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TECHNOLOGY DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0262732
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt1175507
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0ALL OFFICERS ARE COMPENSATED BY CMS EAST, LLC, A RELATED ORGANIZATION. THE METHOD USED BY CMS EAST, LLC TO DETERMINE COMPENSATION IS APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I LINE 3:
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE CONTROLLER REVIEWS THE FORM 990 WITH THE OFFICERS. THIS FORM 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOCUMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN0854143499
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd00
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0PA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt0HOLDING COMPANY FOR CEMETERY MANAGEMENT AND OPERATION COMPANIES
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0CMS EAST HOLDINGS LLC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt0PO BOX 630
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm0GREENSBURG
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCd015601
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ZANESVILLE MEMORIAL PARK ASSOCIATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0314349150
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(13)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CEMETERY MANAGEMENT AND OPERATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0PO BOX 630
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0GREENSBURG
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0PA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd015601
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt042421
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0COST
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0CMS EAST LLC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0O
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02643917
IRS990/TotalAssetsEOYAmt02618534
IRS990/TotalAssetsGrp/BOYAmt02643917
IRS990/TotalAssetsGrp/EOYAmt02618534
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt0820375
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0832232
IRS990/TotalLiabilitiesEOYAmt0985580
IRS990/TotalLiabilitiesGrp/BOYAmt0832232
IRS990/TotalLiabilitiesGrp/EOYAmt0985580
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01811685
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01632954
IRS990/TotalOtherCompensationAmt042629
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt040024
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0601620
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0641644
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02643917
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02618534
IRS990/TotReportableCompRltdOrgAmt0565618
IRS990/TravelGrp/TotalAmt0543
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 630
IRS990/USAddress/CityNm0GREENSBURG
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd015601

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