Civic Intelligence

Berea Cemetery Inc.

990 • Fiscal year 2018 • EIN 61-0132053

Oct 01, 2017 to Sep 30, 2018 • Filed on Feb 11, 2019

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

69th percentile

0.01x

Higher debt load relative to assets than 69% of similar nonprofits.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

69th percentile

0.05x

Higher debt load relative to revenue than 69% of similar nonprofits.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2018

Net Margin

78th percentile

50%

Higher net margin than 78% of similar nonprofits.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2018 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2018

Asset Growth

83rd percentile

7.0%

Faster asset growth than 83% of similar nonprofits.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

90th percentile

64%

Faster revenue growth than 90% of similar nonprofits.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets69th percentile

Assets

Up

$2,844,565

Up $185,678 (+7.0%) from 2017

Net Assets

Up

$2,827,131

Up $174,280 (+6.6%) from 2017

Liabilities

Up

$17,434

Up $11,398 (+189%) from 2017

Revenue And Expenses
Liabilities / Revenue69th percentileNet Margin78th percentile

Revenue

Up

$348,511

Up $135,373 (+64%) from 2017

Expenses

Up

$174,232

Up $8,400 (+5.1%) from 2017

Net Income

Up

$174,279

Up $126,973 (+268%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth83rd 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

2018

Assets$2,844,565
Liabilities$17,434
Net Assets$2,827,131
Open 2018 Filing

Operations Trend

Revenue Growth90th 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

2018

Revenue$348,511
Expenses$174,232
Net Income$174,279
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2017 to Sep 30, 2018
Signed
Feb 11, 2019
Return Version
2017v2.2
Gross Receipts
$1,399,395
Mission and Program Overview

Mission

CEMETARY SERVICES

CEMETERY SERVICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$2,652,851$2,827,131▲ $174,280
Investments in Publicly Traded Securities$1,948,707$2,114,960▲ $166,253
Land, Buildings, and Equipment, Net$530,823$518,575▼ $12,248
Savings and Temporary Cash Investments$161,462$179,264▲ $17,802
Cash and Non-Interest-Bearing Accounts$17,645$31,766▲ $14,121
Prepaid Expenses and Deferred Charges$250--
Total Assets$2,658,887$2,844,565▲ $185,678
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,671$14,527▲ $10,856
Accounts Payable and Accrued Expenses$2,365$2,907▲ $542
Total Liabilities$6,036$17,434▲ $11,398
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,652,851$2,827,131▲ $174,280
Total Liabilities and Net Assets / Fund Balance$2,658,887$2,844,565▲ $185,678

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$138,718$189,985$328,703
Land$287,658-$287,658
Leasehold Improvements$48,594$146,186$194,780
Equipment$43,605$148,504$192,109
Compensation and Service Providers
Top Officer Pay52nd percentile

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$129,974
Investment Income
$218,537
Other Revenue
$0
Change in Net Assets
$174,279
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$94,065
Salaries, Compensation, and Employee Benefits$80,167
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$66,389$7,377$0$73,766
Depreciation Depletion$29,425$0$0$29,425
Other Expenses$22,997$0$0$22,997
Insurance$17,891$0$0$17,891
All Other Expenses$7,570$0$0$7,570
Occupancy$6,175$686-$6,861
Payroll Taxes$5,761$640$0$6,401
Office Expenses$0$2,883$0$2,883
Fees for Services Accounting$0$1,770$0$1,770
Conferences and Meetings$425$0$0$425
Advertising$212$0$0$212
Fees for Services Legal$0$25$0$25
Total Functional Expenses$160,770$13,462$0$174,232
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
2019-02-11
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
3
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 2428. 2428. 0. 0.”

Form 990, Part IX, Line 24E

“Fuel, gas, and oil 3384. 3384. 0. 0.”

Form 990, Part IX, Line 24E

“Dues and fees 100. 100. 0. 0.”

Form 990, Part IX, Line 24E

“SOFTWARE 95. 95. 0. 0.”

Form 990, Part IX, Line 24E

“Casual labor 1178. 1178. 0. 0.”

Form 990, Part IX, Line 24E

“FLOWERS 385. 385. 0. 0.”

Form 990, Part IX, Line 24E

“MISC”

Raw XML Appendix387 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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IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02652851
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt02827131
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0161462
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0179264
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0138718
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0189985
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0328703
IRS990ScheduleD/EquipmentGrp/BookValueAmt043605
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0148504
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0192109
IRS990ScheduleD/LandGrp/BookValueAmt0287658
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0287658
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt048594
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0146186
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0194780
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0518575
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BOARD REVEIW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UNIFORMS 2428. 2428. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FUEL, GAS, AND OIL 3384. 3384. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DUES AND FEES 100. 100. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4SOFTWARE 95. 95. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CASUAL LABOR 1178. 1178. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6FLOWERS 385. 385. 0. 0.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7MISC
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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 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/TotalAssetsBOYAmt02658887
IRS990/TotalAssetsEOYAmt02844565
IRS990/TotalAssetsGrp/BOYAmt02658887
IRS990/TotalAssetsGrp/EOYAmt02844565
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt013462
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0160770
IRS990/TotalFunctionalExpensesGrp/TotalAmt0174232
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt06036
IRS990/TotalLiabilitiesEOYAmt017434
IRS990/TotalLiabilitiesGrp/BOYAmt06036
IRS990/TotalLiabilitiesGrp/EOYAmt017434
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02652851
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02827131
IRS990/TotalProgramServiceExpensesAmt0160770
IRS990/TotalProgramServiceRevenueAmt0129974
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0348511
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0348511
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02658887
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02844565
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/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BETTY POYNTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08599862820
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-02-11
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/FilingSecurityInformation/AtSubmissionCreationDeviceId08DADFEF017A16D5CBB235CAFF080CEDD482FFA29
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId082BDD38994497C2EEDC821156FCC81F827C2FB8B
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt074.87.139.210
ReturnHeader/FilingSecurityInformation/IPDt02019-02-15
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm013:54:54
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/PreparationDt02019-02-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SAMMY K LEE PSC
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02019-02-15T13:55:01-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-10-01
ReturnHeader/TaxPeriodEndDt02018-09-30
ReturnHeader/TaxYr02017

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,844,565
Liabilities
$17,434
Net assets
$2,827,131
Revenue
$348,511
Expenses
$174,232
Net income
$174,279
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