Civic Intelligence

Lovettsville Union Cemetery Co Inc.

EIN 54-0474821 • 501(c)13 • Lovettsville, VA

Pub. 78 Eligible990-N Coverage

Profile

Burial and cremation svcs

PO Box 146Lovettsville, VA 20180

www.lovettsvilleunioncemetery.org

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

83rd percentile

63%

Higher net margin than 83% 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

90th percentile

16%

Faster asset growth than 90% of similar nonprofits.

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

Revenue Growth

24th percentile

-23%

Faster revenue growth than 24% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$439,590

Up $62,017 (+16%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$439,590

Up $62,017 (+16%) from 2023

Operations
Liabilities / Revenue76th percentileNet Margin83rd percentile

Revenue

Down

$98,979

Down $28,880 (-23%) from 2023

Expenses

Down

$36,962

Down $3,722 (-9.1%) from 2023

Net Income

Down

$62,017

Down $25,158 (-29%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth90th percentile

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

$600K$400K$200K$0Assets 2022: $260,398Liabilities 2022: $0Net Assets 2022: $260,3982022Assets 2023: $377,573Liabilities 2023: $0Net Assets 2023: $377,5732023Assets 2024: $439,590Liabilities 2024: $0Net Assets 2024: $439,5902024

Highlighted filing

2024

Assets$439,590
Liabilities$0
Net Assets$439,590
Open 2024 Filing

Operations Trend

Revenue Growth24th percentile

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

$150K$100K$50K$0Revenue 2022: $68,820Expenses 2022: $36,419Net Income 2022: $32,4012022Revenue 2023: $127,859Expenses 2023: $40,684Net Income 2023: $87,1752023Revenue 2024: $98,979Expenses 2024: $36,962Net Income 2024: $62,0172024

Highlighted filing

2024

Revenue$98,979
Expenses$36,962
Net Income$62,017
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$439,590
Liabilities
$0
Net assets
$439,590
Revenue
$98,979
Expenses
$36,962
Net income
$62,017
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.40$0.00$4.40$0.99$0.37$0.62
2023Detailed filing. Detailed filing data is available for this year.$3.78$0.00$3.78$1.28$0.41$0.87
2022Detailed filing. Detailed filing data is available for this year.$2.60$0.00$2.60$0.69$0.36$0.32
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.1
Gross Receipts
$98,979
Mission and Program Overview

Mission

Burial and cremation svcs

Program Services

DescriptionGrantsExpenses
PROVIDE AND MAINTAIN BURIAL PLOTS-$0
Compensation and Service Providers
Top Officer Pay73rd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CATHY RUSSELLTreasurer-$0--
ED SPANNAUSVice President-$0--
BRIAN FRYEPresident-$0--
DAVID WHIPPLESecretary-$0--
TOM MAZICHSuperintendent-$0--
Filing and Contact Details

Filer

Filer Name
Lovettsville Union Cemetery Co Inc
EIN
54-0474821
In Care Of
% CATHY M RUSSELL
Phone
7032989204
Address
PO BOX 146, LOVETTSVILLE, VA 20180

Signing Officer

Name
Cathy M Russell
Title
Treasurer
Phone
7032989204
Signed
2025-05-13
Discuss with paid preparer
No

Preparer

Firm
James E George CPA PA
Address
4014 B Mountville Rd, Jefferson, MD 21755
Preparer
James E George CPA
Phone
3014734445
Supplemental Narrative

Additional Explanations

Description of other revenue Part I line 8

“Description amounttransfer from perpetual care trust 6,211miscellaneous 10”

Description of other expenses Part I line 16

“Description amountinsurance 1,973bank fees 112office expense 705”

Raw XML Appendix120 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/PersonNm0CATHY RUSSELL
IRS990EZ/BooksInCareOfDetail/PhoneNum07032989204
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 146
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0LOVETTSVILLE
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd020180
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0376573
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0438590
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt04625
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt062017
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01780
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0377573
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0439590
IRS990EZ/GrossReceiptsAmt098979
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt015181
IRS990EZ/LandAndBuildingsGrp/BOYAmt01000
IRS990EZ/LandAndBuildingsGrp/EOYAmt01000
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0377573
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0439590
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0377573
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0439590
IRS990EZ/OccupancyRentUtltsAndMaintAmt032392
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt04.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt14.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt44.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CATHY RUSSELL
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ED SPANNAUS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2BRIAN FRYE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3DAVID WHIPPLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4TOM MAZICH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4SUPERINTENDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherAssetsTotalDetail/BOYAmt00
IRS990EZ/OtherAssetsTotalDetail/EOYAmt00
IRS990EZ/OtherExpensesTotalAmt02790
IRS990EZ/OtherRevenueTotalAmt06221
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0BURIAL AND CREMATION SVCS
IRS990EZ/ProgramServiceRevenueAmt072952
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE AND MAINTAIN BURIAL PLOTS
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0VA
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt036962
IRS990EZ/TotalRevenueAmt098979
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTTRANSFER FROM PERPETUAL CARE TRUST 6,211MISCELLANEOUS 10
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION AMOUNTINSURANCE 1,973BANK FEES 112OFFICE EXPENSE 705
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other revenue Part I line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Description of other expenses Part I line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false
ReturnHeader/BusinessOfficerGrp/PersonNm0CATHY M RUSSELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07032989204
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LOVETTSVILLE UNION CEMETERY CO INC
ReturnHeader/Filer/BusinessNameControlTxt0LOVE
ReturnHeader/Filer/EIN0540474821
ReturnHeader/Filer/InCareOfNm0% CATHY M RUSSELL
ReturnHeader/Filer/PhoneNum07032989204
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 146
ReturnHeader/Filer/USAddress/CityNm0LOVETTSVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0VA
ReturnHeader/Filer/USAddress/ZIPCd020180
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0260000965
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0James E George CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04014 B Mountville Rd
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Jefferson
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd021755
ReturnHeader/PreparerPersonGrp/PhoneNum03014734445
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES E GEORGE CPA
ReturnHeader/ReturnTs02025-05-14T15:47:22-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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