Civic Intelligence

Berea Cemetery Inc.

990 • Fiscal year 2016 • EIN 61-0132053

Oct 01, 2015 to Sep 30, 2016 • Filed on Apr 10, 2017

Organization ProfileN/A
PO Box 265Berea, KY 40403

(859) 986-2820

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

70th percentile

0.01x

Higher debt load relative to assets than 70% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

70th percentile

0.07x

Higher debt load relative to revenue than 70% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Net Margin

81st percentile

47%

Higher net margin than 81% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

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

2016 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2016

Asset Growth

74th percentile

5.3%

Faster asset growth than 74% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

79th percentile

28%

Faster revenue growth than 79% of similar nonprofits.

2016 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$2,627,803

Up $132,089 (+5.3%) from 2015

Net Assets

Up

$2,605,545

Up $147,786 (+6.0%) from 2015

Liabilities

Down

$22,258

Down $15,697 (-41%) from 2015

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin81st percentile

Revenue

Up

$312,130

Up $68,382 (+28%) from 2015

Expenses

Up

$164,345

Up $3,282 (+2.0%) from 2015

Net Income

Up

$147,785

Up $65,100 (+79%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth74th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2016

Assets$2,627,803
Liabilities$22,258
Net Assets$2,605,545
Open 2016 Filing

Operations Trend

Revenue Growth79th percentile

Revenue, expenses, and net income across loaded years, with this 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

2016

Revenue$312,130
Expenses$164,345
Net Income$147,785
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2015 to Sep 30, 2016
Signed
Apr 10, 2017
Return Version
2015v3.0
Gross Receipts
$1,432,278
Mission and Program Overview

Mission

CEMETARY SERVICES

CEMETERY SERVICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,457,759$2,605,545▲ $147,786
Investments in Publicly Traded Securities$1,728,891$1,891,733▲ $162,842
Land, Buildings, and Equipment, Net$572,206$544,184▼ $28,022
Savings and Temporary Cash Investments$149,535$159,411▲ $9,876
Cash and Non-Interest-Bearing Accounts$45,082$28,630▼ $16,452
Prepaid Expenses and Deferred Charges-$3,845-
Total Assets$2,495,714$2,627,803▲ $132,089
Liabilities
Mortgage Notes Payable Secured by Investment Property$36,232$19,951▼ $16,281
Accounts Payable and Accrued Expenses$1,723$2,307▲ $584
Total Liabilities$37,955$22,258▼ $15,697
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,457,759$2,605,545▲ $147,786
Total Liabilities and Net Assets / Fund Balance$2,495,714$2,627,803▲ $132,089

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$139,135$173,682$312,817
Land$287,658-$287,658
Leasehold Improvements$66,693$128,087$194,780
Equipment$50,698$124,236$174,934
Compensation and Service Providers
Top Officer Pay51st percentile

Board Members and Trustees

NameTitle
Betty PoynterPresident
James Lee KeithVice-president
Benny BoggsBoard Member
Carol DollinsBoard Member
James WagersBoard Member
Sherry DuersonBoard Member
Tony WehrleBoard Member
LisaCaudill
Nora JenkinsSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$108,400
Investment Income
$203,730
Other Revenue
$0
Change in Net Assets
$147,785
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$91,381
Salaries, Compensation, and Employee Benefits$72,964
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$60,231$6,692$0$66,923
Depreciation Depletion$29,222$0$0$29,222
Insurance$12,886$0$0$12,886
Other Expenses$12,743$0$0$12,743
All Other Expenses$11,786$303$0$12,089
Occupancy$5,500$610$0$6,110
Payroll Taxes$5,437$604$0$6,041
Office Expenses$0$2,084$0$2,084
Fees for Services Accounting$0$1,796$0$1,796
Advertising$452$0$0$452
Fees for Services Legal$0$30$0$30
Total Functional Expenses$152,136$12,209$0$164,345
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
Yes
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
Filing and Contact Details

Filer

Filer Name
Berea Cemetery Inc
EIN
61-0132053
Phone
8599862820
Address
PO BOX 265, BEREA, KY 40403

Signing Officer

Name
Betty Poynter
Title
President
Phone
8599862820
Signed
2017-04-10
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
4
Volunteers
0

Preparer

Firm
Sammy K Lee Psc
Address
PO 958 208 PAULINE DR STE D, BEREA, KY 40403-8889
Preparer
Sammy K Lee Psc
Phone
8599863756
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

“BOARD REVEIW”

Form 990, Part IX, Line 24E

“Uniforms 2064. 2064. 0. 0.”

Form 990, Part IX, Line 24E

“Fuel, gas, and oil 1666. 1666. 0. 0.”

Form 990, Part IX, Line 24E

“Consulting fees 303. 0. 303. 0.”

Form 990, Part IX, Line 24E

“Contract labor 2675. 2675. 0. 0.”

Form 990, Part IX, Line 24E

“Monuemments & benches 999. 999. 0. 0.”

Form 990, Part IX, Line 24E

“Mausoleum plaques & vases 4382. 4382. 0. 0.”

Raw XML Appendix376 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/AccountantCompileOrReviewInd0true
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01723
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02307
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0CEMETERY SERVICES
IRS990/AdvertisingGrp/FundraisingAmt00
IRS990/AdvertisingGrp/ManagementAndGeneralAmt00
IRS990/AdvertisingGrp/ProgramServicesAmt0452
IRS990/AdvertisingGrp/TotalAmt0452
IRS990/AllOtherExpensesGrp/FundraisingAmt00
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0303
IRS990/AllOtherExpensesGrp/ProgramServicesAmt011786
IRS990/AllOtherExpensesGrp/TotalAmt012089
IRS990/AuditCommitteeInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0BEREA CEMETERY INC
IRS990/BooksInCareOfDetail/PhoneNum08599862820
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 265
IRS990/BooksInCareOfDetail/USAddress/CityNm0BEREA
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd040403
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt045082
IRS990/CashNonInterestBearingGrp/EOYAmt028630
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0203730
IRS990/CYOtherExpensesAmt091381
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0108400
IRS990/CYRevenuesLessExpensesAmt0147785
IRS990/CYSalariesCompEmpBnftPaidAmt072964
IRS990/CYTotalExpensesAmt0164345
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0312130
IRS990/DAFExcessBusinessHoldingsInd0false
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/FundraisingAmt00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt029222
IRS990/DepreciationDepletionGrp/TotalAmt029222
IRS990/Desc0PROVIDE CEMETARY SERVICES
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DistributionToDonorInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt04
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0152136
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01796
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt00
IRS990/FeesForServicesAccountingGrp/TotalAmt01796
IRS990/FeesForServicesLegalGrp/FundraisingAmt00
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt030
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt030
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0BETTY POYNTER
IRS990/Form990PartVIISectionAGrp/PersonNm1JAMES LEE KEITH
IRS990/Form990PartVIISectionAGrp/PersonNm2NORA JENKINS
IRS990/Form990PartVIISectionAGrp/PersonNm3BENNY BOGGS
IRS990/Form990PartVIISectionAGrp/PersonNm4LISA
IRS990/Form990PartVIISectionAGrp/PersonNm5CAROL DOLLINS
IRS990/Form990PartVIISectionAGrp/PersonNm6SHERRY DUERSON
IRS990/Form990PartVIISectionAGrp/PersonNm7TONY WEHRLE
IRS990/Form990PartVIISectionAGrp/PersonNm8JAMES WAGERS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE-PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4CAUDILL
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01914
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt0152348
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01272496
IRS990/GrossReceiptsAmt01432278
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt09
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt00
IRS990/InsuranceGrp/ProgramServicesAmt012886
IRS990/InsuranceGrp/TotalAmt012886
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt051382
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01728891
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01891733
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0426005
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0572206
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0544184
IRS990/LandBldgEquipCostOrOtherBssAmt0970189
IRS990/LegalDomicileStateCd0KY
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01120148
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0CEMETERY SERVICES
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt036232
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt019951
IRS990/NetAssetsOrFundBalancesBOYAmt02457759
IRS990/NetAssetsOrFundBalancesEOYAmt02605545
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0152348
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0152348
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0610
IRS990/OccupancyGrp/ProgramServicesAmt05500
IRS990/OccupancyGrp/TotalAmt06110
IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02084
IRS990/OfficeExpensesGrp/ProgramServicesAmt00
IRS990/OfficeExpensesGrp/TotalAmt02084
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherExpensesGrp/Desc0TAXES & LICENSES
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2SUPPLIES
IRS990/OtherExpensesGrp/Desc3CEMETARY COSTS
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt090
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt00
IRS990/OtherExpensesGrp/ProgramServicesAmt112874
IRS990/OtherExpensesGrp/ProgramServicesAmt21005
IRS990/OtherExpensesGrp/ProgramServicesAmt312743
IRS990/OtherExpensesGrp/TotalAmt090
IRS990/OtherExpensesGrp/TotalAmt112874
IRS990/OtherExpensesGrp/TotalAmt21005
IRS990/OtherExpensesGrp/TotalAmt312743
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt06692
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt060231
IRS990/OtherSalariesAndWagesGrp/TotalAmt066923
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0604
IRS990/PayrollTaxesGrp/ProgramServicesAmt05437
IRS990/PayrollTaxesGrp/TotalAmt06041
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt03845
IRS990/PrincipalOfficerNm0BETTY POYNTER
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0GRAVE, CRYPTS, ETC. SALES
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0108400
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0111700
IRS990/PYOtherExpensesAmt096971
IRS990/PYProgramServiceRevenueAmt0132048
IRS990/PYRevenuesLessExpensesAmt082685
IRS990/PYSalariesCompEmpBnftPaidAmt064092
IRS990/PYTotalExpensesAmt0161063
IRS990/PYTotalRevenueAmt0243748
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0147785
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02457759
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02605545
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0149535
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0159411
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0139135
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0173682
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0312817
IRS990ScheduleD/EquipmentGrp/BookValueAmt050698
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0124236
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0174934
IRS990ScheduleD/LandGrp/BookValueAmt0287658
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0287658
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt066693
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0128087
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0194780
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0544184
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD REVEIW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UNIFORMS 2064. 2064. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FUEL, GAS, AND OIL 1666. 1666. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3CONSULTING FEES 303. 0. 303. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4CONTRACT LABOR 2675. 2675. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MONUEMMENTS & BENCHES 999. 999. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6MAUSOLEUM PLAQUES & VASES 4382. 4382. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0KY
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02495714
IRS990/TotalAssetsEOYAmt02627803
IRS990/TotalAssetsGrp/BOYAmt02495714
IRS990/TotalAssetsGrp/EOYAmt02627803
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt012209
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0152136
IRS990/TotalFunctionalExpensesGrp/TotalAmt0164345
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt037955
IRS990/TotalLiabilitiesEOYAmt022258
IRS990/TotalLiabilitiesGrp/BOYAmt037955
IRS990/TotalLiabilitiesGrp/EOYAmt022258
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02457759
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02605545
IRS990/TotalProgramServiceExpensesAmt0152136
IRS990/TotalProgramServiceRevenueAmt0108400
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0312130
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0312130
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02495714
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02627803
IRS990/TransactionWithControlEntInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0704 MT VERNON RD
IRS990/USAddress/CityNm0BEREA
IRS990/USAddress/StateAbbreviationCd0KY
IRS990/USAddress/ZIPCd040403
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BETTY POYNTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08599862820
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-04-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BEREA CEMETERY INC
ReturnHeader/Filer/BusinessNameControlTxt0BERE
ReturnHeader/Filer/EIN0610132053
ReturnHeader/Filer/PhoneNum08599862820
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 265
ReturnHeader/Filer/USAddress/CityNm0BEREA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0KY
ReturnHeader/Filer/USAddress/ZIPCd040403
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SAMMY K LEE PSC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO 958 208 PAULINE DR STE D
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BEREA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0KY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0404038889
ReturnHeader/PreparerPersonGrp/PhoneNum08599863756
ReturnHeader/PreparerPersonGrp/PreparationDt02017-04-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SAMMY K LEE PSC
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02017-04-27T11:40:27-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-10-01
ReturnHeader/TaxPeriodEndDt02016-09-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,627,803
Liabilities
$22,258
Net assets
$2,605,545
Revenue
$312,130
Expenses
$164,345
Net income
$147,785
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