Civic Intelligence

Berea Cemetery Inc.

EIN 61-0132053 • 501(c)13 • Berea, KY

Pub. 78 Eligible

Profile

CEMETERY SERVICES

500 Oak Grove CTBerea, KY 40303

n/A

Siviq Scores

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

Liabilities / Assets

61st percentile

0.00x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

61st percentile

0.01x

Higher debt load relative to revenue than 61% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Net Margin

69th percentile

44%

Higher net margin than 69% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

67th percentile

$0

Higher top officer pay than 67% of similar nonprofits.

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

$1M-$5M nonprofits • Source year 2025

Asset Growth

41st percentile

3.4%

Faster asset growth than 41% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Revenue Growth

83rd percentile

59%

Faster revenue growth than 83% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets61st percentile

Assets

Up

$3,841,362

Up $207,580 (+5.7%) from 2024

Liabilities

Up

$3,802

Up $602 (+19%) from 2024

Net Assets

Up

$3,837,560

Up $206,978 (+5.7%) from 2024

Operations
Liabilities / Revenue61st percentileNet Margin69th percentile

Revenue

Up

$469,838

Up $236,751 (+102%) from 2024

Expenses

Up

$262,860

Up $67,419 (+34%) from 2024

Net Income

Up

$206,978

Up $169,332 (+450%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth41st percentile

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $1,996,409Liabilities 2011: $8,591Net Assets 2011: $1,987,8182011Assets 2012: $1,985,360Liabilities 2012: $5,027Net Assets 2012: $1,980,3332012Assets 2013: $2,156,981Liabilities 2013: $46,131Net Assets 2013: $2,110,8502013Assets 2015: $2,495,714Liabilities 2015: $37,955Net Assets 2015: $2,457,7592015Assets 2016: $2,627,803Liabilities 2016: $22,258Net Assets 2016: $2,605,5452016Assets 2017: $2,658,887Liabilities 2017: $6,036Net Assets 2017: $2,652,8512017Assets 2018: $2,844,565Liabilities 2018: $17,434Net Assets 2018: $2,827,1312018Assets 2019: $2,949,098Liabilities 2019: $13,649Net Assets 2019: $2,935,4492019Assets 2020: $3,067,099Liabilities 2020: $10,470Net Assets 2020: $3,056,6292020Assets 2021: $3,301,715Liabilities 2021: $8,910Net Assets 2021: $3,292,8052021Assets 2022: $3,613,837Liabilities 2022: $6,102Net Assets 2022: $3,607,7352022Assets 2023: $3,595,605Liabilities 2023: $2,669Net Assets 2023: $3,592,9362023Assets 2024: $3,633,782Liabilities 2024: $3,200Net Assets 2024: $3,630,5822024Assets 2025: $3,841,362Liabilities 2025: $3,802Net Assets 2025: $3,837,5602025

Highlighted filing

2025

Assets$3,841,362
Liabilities$3,802
Net Assets$3,837,560
Open 2025 Filing

Operations Trend

Revenue Growth83rd percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $143,923Expenses 2011: $161,944Net Income 2011: -$18,0212011Revenue 2012: $142,858Expenses 2012: $150,343Net Income 2012: -$7,4852012Revenue 2013: $277,416Expenses 2013: $146,899Net Income 2013: $130,5172013Revenue 2015: $243,748Expenses 2015: $161,063Net Income 2015: $82,6852015Revenue 2016: $312,130Expenses 2016: $164,345Net Income 2016: $147,7852016Revenue 2017: $213,138Expenses 2017: $165,832Net Income 2017: $47,3062017Revenue 2018: $348,511Expenses 2018: $174,232Net Income 2018: $174,2792018Revenue 2019: $283,826Expenses 2019: $175,507Net Income 2019: $108,3192019Revenue 2020: $294,686Expenses 2020: $173,504Net Income 2020: $121,1822020Revenue 2021: $413,354Expenses 2021: $177,178Net Income 2021: $236,1762021Revenue 2022: $512,844Expenses 2022: $197,914Net Income 2022: $314,9302022Revenue 2023: $185,941Expenses 2023: $200,740Net Income 2023: -$14,7992023Revenue 2024: $233,087Expenses 2024: $195,441Net Income 2024: $37,6462024Revenue 2025: $469,838Expenses 2025: $262,860Net Income 2025: $206,9782025

Highlighted filing

2025

Revenue$469,838
Expenses$262,860
Net Income$206,978
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,841,362
Liabilities
$3,802
Net assets
$3,837,560
Revenue
$469,838
Expenses
$262,860
Net income
$206,978
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.84$0.00$3.84$0.47$0.26$0.21
2024Detailed filing. Detailed filing data is available for this year.$3.63$0.00$3.63$0.23$0.20$0.04
2023Detailed filing. Detailed filing data is available for this year.$3.60$0.00$3.59$0.19$0.20$0.01
2022Detailed filing. Detailed filing data is available for this year.$3.61$0.01$3.61$0.51$0.20$0.31
2021Detailed filing. Detailed filing data is available for this year.$3.30$0.01$3.29$0.41$0.18$0.24
2020Detailed filing. Detailed filing data is available for this year.$3.07$0.01$3.06$0.29$0.17$0.12
2019Detailed filing. Detailed filing data is available for this year.$2.95$0.01$2.94$0.28$0.18$0.11
2018Detailed filing. Detailed filing data is available for this year.$2.84$0.02$2.83$0.35$0.17$0.17
2017Summary only. Only limited summary data is available for this year.$2.66$0.01$2.65$0.21$0.17$0.05
2016Detailed filing. Detailed filing data is available for this year.$2.63$0.02$2.61$0.31$0.16$0.15
2015Summary only. Only limited summary data is available for this year.$2.50$0.04$2.46$0.24$0.16$0.08
2013Summary only. Only limited summary data is available for this year.$2.16$0.05$2.11$0.28$0.15$0.13
2012Summary only. Only limited summary data is available for this year.$1.99$0.01$1.98$0.14$0.15$0.01
2011Summary only. Only limited summary data is available for this year.$2.00$0.01$1.99$0.14$0.16$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Jan 15, 2026
Return Version
2024v5.0
Gross Receipts
$469,838
Mission and Program Overview

Mission

CEMETERY SERVICES

CEMETARY SERVICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,630,582$3,837,560▲ $206,978
Investments in Publicly Traded Securities$2,738,755$2,906,103▲ $167,348
Savings and Temporary Cash Investments$476,670$525,832▲ $49,162
Land, Buildings, and Equipment, Net$392,652$380,072▼ $12,580
Cash and Non-Interest-Bearing Accounts$25,705$29,355▲ $3,650
Total Assets$3,633,782$3,841,362▲ $207,580
Liabilities
Accounts Payable and Accrued Expenses$3,200$3,802▲ $602
Total Liabilities$3,200$3,802▲ $602
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,630,582$3,837,560▲ $206,978
Total Liabilities and Net Assets / Fund Balance$3,633,782$3,841,362▲ $207,580

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$81,195$247,508$328,703
Land$287,658-$287,658
Leasehold Improvements$11,093$183,687$194,780
Equipment$126$192,443$192,569
Compensation and Service Providers
Top Officer Pay67th percentile

Board Members and Trustees

NameTitle
Betty PoynterPresident
Carol DollinsBoard Member
James WagersBoard Member
Kendal DuersonBoard Member
Lisa CaudillBoard Member
Sherry DuersonBoard Member
Tony WehrleBoard Member
Nora JenkinsSecretary/tr
James Lee KeithVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$175,219
Investment Income
$293,667
Other Revenue
$952
Change in Net Assets
$206,978
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$140,323
Salaries, Compensation, and Employee Benefits$122,537
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$122,537--$122,537
Fees for Services Other$66,834--$66,834
Depreciation Depletion$12,580--$12,580
Insurance$9,503--$9,503
Fees for Services Management$9,374--$9,374
Occupancy$8,590--$8,590
Other Expenses$2,253--$2,253
Fees for Services Accounting$1,920--$1,920
Office Expenses$1,760--$1,760
All Other Expenses$1,100--$1,100
Information Technology$375--$375
Travel$63--$63
Advertising$60--$60
Fees for Services Legal$25--$25
Total Functional Expenses$262,860$0$0$262,860
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
Backup withholding compliance
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Berea Cemetery Inc
EIN
61-0132053
Address
500 OAK GROVE CT, BEREA, KY 40303

Signing Officer

Name
Betty Poynter
Title
President
Phone
8599862820
Signed
2026-01-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Betty Poynter
Formed
1914
Legal Domicile
Ky
Voting Board Members
9
Independent Board Members
9
Employees
5

Preparer

Firm
Sk Lee Cpas Psc
Address
208 PAULINE DR STE D, BEREA, KY 40403
Preparer
Sammy K Lee CPA
Phone
8599863756
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Consultant services fees 2,395 0 0 perpetual care fund 64,439 0 0 total 66,834 0 0”

Raw XML Appendix342 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.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONSULTANT SERVICES FEES 2,395 0 0 PERPETUAL CARE FUND 64,439 0 0 TOTAL 66,834 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
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IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03841362
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IRS990/TravelGrp/TotalAmt063
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IRS990/USAddress/AddressLine1Txt0704 MT VERNON RD
IRS990/USAddress/CityNm0BEREA
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040403
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0BETTY POYNTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08599862820
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BEREA CEMETERY INC
ReturnHeader/Filer/BusinessNameControlTxt0BERE
ReturnHeader/Filer/EIN0610132053
ReturnHeader/Filer/USAddress/AddressLine1Txt0500 OAK GROVE CT
ReturnHeader/Filer/USAddress/CityNm0BEREA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0611275383
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SK LEE CPAS PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0208 PAULINE DR STE D
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEREA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd040403
ReturnHeader/PreparerPersonGrp/PhoneNum08599863756
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-09
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SAMMY K LEE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-02-16T08:18:33-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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