Civic Intelligence

Berea Cemetery Inc.

990 • Fiscal year 2023 • EIN 61-0132053

Oct 01, 2022 to Sep 30, 2023 • Filed on Feb 14, 2024

Organization ProfileN/A
500 Oak Grove CTBerea, KY 40303

(859) 986-2820

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Higher debt load relative to assets than 58% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

64th percentile

0.01x

Higher debt load relative to revenue than 64% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Net Margin

22nd percentile

-8.0%

Higher net margin than 22% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

57th percentile

$0

Higher top officer pay than 57% of similar nonprofits.

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

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Asset Growth

22nd percentile

-0.5%

Faster asset growth than 22% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

4th percentile

-64%

Faster revenue growth than 4% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$3,595,605

Down $18,232 (-0.5%) from 2022

Net Assets

Down

$3,592,936

Down $14,799 (-0.4%) from 2022

Liabilities

Down

$2,669

Down $3,433 (-56%) from 2022

Revenue And Expenses
Liabilities / Revenue64th percentileNet Margin22nd percentile

Revenue

Down

$185,941

Down $326,903 (-64%) from 2022

Expenses

Up

$200,740

Up $2,826 (+1.4%) from 2022

Net Income

Down

-$14,799

Down $329,729 (-105%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth22nd 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

2023

Assets$3,595,605
Liabilities$2,669
Net Assets$3,592,936
Open 2023 Filing

Operations Trend

Revenue Growth4th 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

2023

Revenue$185,941
Expenses$200,740
Net Income-$14,799
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Oct 1, 2022 to Sep 30, 2023
Signed
Feb 14, 2024
Return Version
2022v5.0
Gross Receipts
$185,941
Mission and Program Overview

Mission

CEMETARY SERVICES

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$3,607,735$3,592,936▼ $14,799
Investments in Publicly Traded Securities$2,767,411$2,726,052▼ $41,359
Savings and Temporary Cash Investments$386,558$414,792▲ $28,234
Land, Buildings, and Equipment, Net$419,695$406,037▼ $13,658
Cash and Non-Interest-Bearing Accounts$40,173$48,724▲ $8,551
Total Assets$3,613,837$3,595,605▼ $18,232
Liabilities
Unsecured Notes Loans Payable$3,256--
Accounts Payable and Accrued Expenses$2,846$2,669▼ $177
Total Liabilities$6,102$2,669▼ $3,433
Net Assets / Fund Balance
Total Net Assets Fund Balance$3,607,735$3,592,936▼ $14,799
Total Liabilities and Net Assets / Fund Balance$3,613,837$3,595,605▼ $18,232

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$97,630$231,073$328,703
Land$287,658-$287,658
Leasehold Improvements$16,146$178,634$194,780
Equipment$4,603$187,966$192,569
Compensation and Service Providers
Top Officer Pay57th 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
$166,341
Investment Income
$18,315
Other Revenue
$1,285
Change in Net Assets
$-14,799
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$114,456
Other Expenses$86,284
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$106,322--$106,322
Depreciation Depletion$13,658--$13,658
Insurance$8,154--$8,154
Payroll Taxes$8,134--$8,134
Occupancy$7,795--$7,795
All Other Expenses$4,231--$4,231
Other Expenses$4,022--$4,022
Office Expenses$2,316--$2,316
Fees for Services Accounting$1,590--$1,590
Advertising$90--$90
Total Functional Expenses$200,740$0$0$200,740
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
2024-02-14
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

Preparer

Firm
Sk Lee Cpas Psc
Address
208 PAULINE DR STE D, BEREA, KY 40403
Preparer
Sammy K Lee CPA
Phone
8599863756
Raw XML Appendix317 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/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0BETTY POYNTER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08599862820
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-14
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
ReturnHeader/Filer/USAddress/ZIPCd040303
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
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/PreparationDt02024-02-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SAMMY K LEE CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02024-02-14T14:16:55-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0BETTY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0POYNTER
ReturnHeader/TaxPeriodBeginDt02022-10-01
ReturnHeader/TaxPeriodEndDt02023-09-30
ReturnHeader/TaxYr02022

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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,595,605
Liabilities
$2,669
Net assets
$3,592,936
Revenue
$185,941
Expenses
$200,740
Net income
-$14,799
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