Civic Intelligence

Commonwealth Institute of Funeral

EIN 76-0252589 • 501(c)3 • Houston, TX

Profile

Commonwealth Institute of Funeral Service is a vocational, post-secondary teaching institution whose primary purpose is to educate individuals interested in the subjects comprising the curriculum for licensure and a career in funeral service.

415 Barren Springs DriveHouston, TX 77090

www.commonwealth.edu

Siviq Scores

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

Liabilities / Assets

24th percentile

0.03x

Higher debt load relative to assets than 24% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

29th percentile

0.09x

Higher debt load relative to revenue than 29% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

86th percentile

42%

Higher net margin than 86% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

35th percentile

$143,367

Higher top officer pay than 35% of similar nonprofits.

Top officer pay equals 3.4% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

83rd percentile

20%

Faster asset growth than 83% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

9.4%

Faster revenue growth than 55% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets24th percentile

Assets

Up

$12,191,694

Up $2,060,157 (+20%) from 2023

Liabilities

Up

$364,788

Up $28,214 (+8.4%) from 2023

Net Assets

Up

$11,826,906

Up $2,031,943 (+21%) from 2023

Operations
Liabilities / Revenue29th percentileNet Margin86th percentile

Revenue

Up

$4,236,807

Up $363,456 (+9.4%) from 2023

Expenses

Up

$2,461,966

Up $203,519 (+9.0%) from 2023

Net Income

Up

$1,774,841

Up $159,937 (+9.9%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth83rd percentile

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

$15M$10M$5.0M$0Assets 2010: $2,122,247Liabilities 2010: $173,176Net Assets 2010: $1,949,0712010Assets 2011: $2,671,616Liabilities 2011: $218,628Net Assets 2011: $2,452,9882011Assets 2012: $3,400,664Liabilities 2012: $271,459Net Assets 2012: $3,129,2052012Assets 2013: $3,719,500Liabilities 2013: $262,301Net Assets 2013: $3,457,1992013Assets 2014: $4,038,909Liabilities 2014: $220,567Net Assets 2014: $3,818,3422014Assets 2015: $3,979,123Liabilities 2015: $257,044Net Assets 2015: $3,722,0792015Assets 2016: $4,510,912Liabilities 2016: $363,196Net Assets 2016: $4,147,7162016Assets 2017: $5,221,619Liabilities 2017: $436,219Net Assets 2017: $4,785,4012017Assets 2018: $4,828,424Liabilities 2018: $327,149Net Assets 2018: $4,501,2752018Assets 2019: $5,624,278Liabilities 2019: $532,010Net Assets 2019: $5,092,2682019Assets 2020: $6,749,681Liabilities 2020: $523,710Net Assets 2020: $6,225,9712020Assets 2021: $8,054,395Liabilities 2021: $461,217Net Assets 2021: $7,593,1782021Assets 2022: $8,009,195Liabilities 2022: $437,624Net Assets 2022: $7,571,5712022Assets 2023: $10,131,537Liabilities 2023: $336,574Net Assets 2023: $9,794,9632023Assets 2024: $12,191,694Liabilities 2024: $364,788Net Assets 2024: $11,826,9062024

Highlighted filing

2024

Assets$12,191,694
Liabilities$364,788
Net Assets$11,826,906
Open 2024 Filing

Operations Trend

Revenue Growth55th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2010: $1,605,441Expenses 2010: $1,089,079Net Income 2010: $516,3622010Revenue 2011: $1,722,845Expenses 2011: $1,223,919Net Income 2011: $498,9262011Revenue 2012: $2,168,004Expenses 2012: $1,490,336Net Income 2012: $677,6682012Revenue 2013: $2,111,709Expenses 2013: $1,789,899Net Income 2013: $321,8102013Revenue 2014: $2,229,498Expenses 2014: $1,838,208Net Income 2014: $391,2902014Revenue 2015: $2,259,001Expenses 2015: $2,033,911Net Income 2015: $225,0902015Revenue 2016: $2,545,100Expenses 2016: $2,092,349Net Income 2016: $452,7512016Revenue 2017: $2,656,493Expenses 2017: $2,263,749Net Income 2017: $392,7442017Revenue 2018: $2,270,391Expenses 2018: $2,286,084Net Income 2018: -$15,6932018Revenue 2019: $2,477,500Expenses 2019: $2,275,893Net Income 2019: $201,6072019Revenue 2020: $3,021,038Expenses 2020: $2,158,225Net Income 2020: $862,8132020Revenue 2021: $3,674,462Expenses 2021: $2,062,447Net Income 2021: $1,612,0152021Revenue 2022: $3,232,407Expenses 2022: $2,026,915Net Income 2022: $1,205,4922022Revenue 2023: $3,873,351Expenses 2023: $2,258,447Net Income 2023: $1,614,9042023Revenue 2024: $4,236,807Expenses 2024: $2,461,966Net Income 2024: $1,774,8412024

Highlighted filing

2024

Revenue$4,236,807
Expenses$2,461,966
Net Income$1,774,841
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$12,191,694
Liabilities
$364,788
Net assets
$11,826,906
Revenue
$4,236,807
Expenses
$2,461,966
Net income
$1,774,841
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$12.2$0.36$11.8$4.24$2.46$1.77
2023Summary only. Only limited summary data is available for this year.$10.1$0.34$9.79$3.87$2.26$1.61
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.01$0.44$7.57$3.23$2.03$1.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.05$0.46$7.59$3.67$2.06$1.61
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.75$0.52$6.23$3.02$2.16$0.86
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.62$0.53$5.09$2.48$2.28$0.20
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.83$0.33$4.50$2.27$2.29$0.02
2017Summary only. Only limited summary data is available for this year.$5.22$0.44$4.79$2.66$2.26$0.39
2016Summary only. Only limited summary data is available for this year.$4.51$0.36$4.15$2.55$2.09$0.45
2015Summary only. Only limited summary data is available for this year.$3.98$0.26$3.72$2.26$2.03$0.23
2014Summary only. Only limited summary data is available for this year.$4.04$0.22$3.82$2.23$1.84$0.39
2013Summary only. Only limited summary data is available for this year.$3.72$0.26$3.46$2.11$1.79$0.32
2012Summary only. Only limited summary data is available for this year.$3.40$0.27$3.13$2.17$1.49$0.68
2011Summary only. Only limited summary data is available for this year.$2.67$0.22$2.45$1.72$1.22$0.50
2010Summary only. Only limited summary data is available for this year.$2.12$0.17$1.95$1.61$1.09$0.52
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$4,287,532
Mission and Program Overview

Mission

Commonwealth Institute of Funeral Service is a vocational, postsecondary teaching institution with its primary purpose being to educate individuals interested in the subjects comprising the curriculum for licensure and a career in funeral service.

To provide educational opportunities for individuals seeking a career in funeral service.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$9,202,659$11,202,182▲ $1,999,523
Cash and Non-Interest-Bearing Accounts$341,875$467,848▲ $125,973
Land, Buildings, and Equipment, Net$445,446$374,087▼ $71,359
Inventories for Sale or Use$42,500$74,845▲ $32,345
Prepaid Expenses and Deferred Charges$69,309$57,398▼ $11,911
Accounts Receivable$29,748$15,334▼ $14,414
Total Assets$10,131,537$12,191,694▲ $2,060,157
Liabilities
Accounts Payable and Accrued Expenses$153,753$246,105▲ $92,352
Other Liabilities$40,905$45,246▲ $4,341
Deferred Revenue$109,374$39,024▼ $70,350
Escrow Account Liability$32,542$34,413▲ $1,871
Total Liabilities$336,574$364,788▲ $28,214
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,763,117$11,798,700▲ $2,035,583
Net Assets With Donor Restrictions$31,846$28,206▼ $3,640
Total Net Assets Fund Balance$9,794,963$11,826,906▲ $2,031,943
Total Liabilities and Net Assets / Fund Balance$10,131,537$12,191,694▲ $2,060,157

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$314,079$496,009$810,088
Equipment$21,655$322,079$343,734
Other Land Buildings$38,353$117,483$155,836
Compensation and Service Providers
Top Officer Pay35th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Cody L LopaskyPresidentFT$139,073$4,294$143,367
Genevieve G KeeneyMember--$129,272$129,272

Board Members and Trustees

NameTitle
Steve A TidwellChairman
Robert Boetticher SrVice-Chairman
W Blair WaltripVice President & Treasurer
Stan SzafranMember
Stuart E MoenMember
Sumner James Waring IIIMember
Tammy R MooreMember
Thomas L RyanMember
Janet S KeySecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Peerless CFO ServicesAccounting services2170 Buckthorne 400, The Woodlands, TX 77380$145,000
Revenue and Support

Revenue Composition

Contributions and Grants
$6,462
Program Service Revenue
$3,812,393
Investment Income
$417,952
Other Revenue
$0
All Other Contributions
$6,462
Change in Net Assets
$1,774,841

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,161,276
Revenue Not Reported on Financial Statements
$75,531
Revenue Not Reported on Form 990
$257,102
Total Revenue per Audited Statements
$4,418,378
Total Revenue per Form 990
$4,236,807
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,271,498
Salaries, Compensation, and Employee Benefits$1,165,343
Grants and Similar Amounts Paid$25,125
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$467,867$422,939-$890,806
Occupancy$249,541$55,895-$305,436
Fees for Services Accounting-$185,532-$185,532
Office Expenses$55,647$99,088-$154,735
Current Officers, Directors, Trustees, and Key Employees$28,673$114,694-$143,367
Advertising-$128,476-$128,476
Information Technology$81,038$20,931-$101,969
Depreciation Depletion$80,057$17,932-$97,989
Fees for Service Investment Mgmnt Fees-$75,531-$75,531
Payroll Taxes$36,097$38,901-$74,998
Insurance$22,958$24,742-$47,700
Travel$869$41,224-$42,093
Other Employee Benefits$20,571$19,660-$40,231
Fees for Services Other$2,579$29,829-$32,408
Grants to Domestic Orgs$25,125--$25,125
Pension Plan Contributions$7,672$8,269-$15,941
Conferences and Meetings$6,237$6,722-$12,959
Other Expenses$4,015$4,327-$8,342
Total Functional Expenses$1,164,608$1,297,358$0$2,461,966

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$2,461,966
Expenses per Audited Statements$2,386,435
Total Expenses per Audited Statements$2,386,435
Expenses Not Reported on Financial Statements$75,531
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
National Museum of Funeral HistoryHouston, TX501(c)(3)Program support$25,125
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to affiliates$45,246
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

“Robert Boetticher, Blair Waltrip, Sumner James Waring III, Genevieve Keeney, Steve Tidwell, and Thomas Ryan have a business relationship.”

Form 990, Part VI, Section B, line 11B

“Form 990 is reviewed by the President and accounting team. A copy is provided to the Board prior to filing with the IRS.”

Form 990, Part VI, Section B, line 12C

“Board and committee members or any member of their families should not have any beneficial interest in, or substantial obligation to any vendor of the Institute or any other organization that is engaged in doing business with or serving the Institute unless it has been determined by the Board, on the basis of full disclosure of facts, that such interest does not give rise to a conflict of interest. Board members are asked to sign a disclosure form annually.”

Form 990, Part VI, Section B, line 15A

“As part of the annual budget-setting process, the Chairman and other members of the Board look at the salaries of other mortuary schools to determine a competitive range for the President's annual salary and determine the amount for the upcoming budget year. The Board of Regents approves the President's compensation plan each year based on various critical success factors agreed upon by the Chairman of the Board of Regents and the President of the Institute each calendar year.”

Form 990, Part VI, Section C, line 19

“The Institute's governing documents and financial statements are made available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Commonwealth Institute of Funeral
EIN
76-0252589
Phone
2818730262
Address
415 Barren Springs Drive, Houston, TX 77090

Signing Officer

Name
Cody Lopasky
Title
President
Phone
2818730262
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cody Lopasky
Formed
1988
Legal Domicile
TX
Voting Board Members
11
Independent Board Members
9
Employees
33
Volunteers
9

Preparer

Firm
Blazek & Vetterling
Address
2900 Weslayan Suite 200, Houston, TX 77027
Preparer
Susanna Blackmon
Phone
7134395739
Supplemental Narrative

Financial Statement Notes

Part IV, Line 2B:

“In the 1990s, the Institute established an Alumni Association for which alumni pay dues that are deposited into the general funds of the Institute. In order for the alumni funds to be used by the Institute, approval must be requested from the Alumni Association. The Alumni Association funds are reported in the Institute's cash and as a liability of the Institute.”

Raw XML AppendixShowing 400 of 537 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0153753
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0246105
IRS990/AccountsReceivableGrp/BOYAmt029748
IRS990/AccountsReceivableGrp/EOYAmt015334
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0To provide educational opportunities for individuals seeking a career in funeral service.
IRS990/AdvertisingGrp/ManagementAndGeneralAmt0128476
IRS990/AdvertisingGrp/TotalAmt0128476
IRS990/AllOtherContributionsAmt06462
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Jessika Jenkins
IRS990/BooksInCareOfDetail/PhoneNum02818730262
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0415 Barren Springs
IRS990/BooksInCareOfDetail/USAddress/CityNm0Houston
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990/BooksInCareOfDetail/USAddress/ZIPCd077090
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0341875
IRS990/CashNonInterestBearingGrp/EOYAmt0467848
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0114694
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt028673
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0143367
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt06722
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt06237
IRS990/ConferencesMeetingsGrp/TotalAmt012959
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0145000
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt02170 Buckthorne 400
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0The Woodlands
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0TX
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd077380
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0Peerless CFO Services
IRS990/ContractorCompensationGrp/ServicesDesc0Accounting services
IRS990/CreditCounselingInd01
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt06462
IRS990/CYGrantsAndSimilarPaidAmt025125
IRS990/CYInvestmentIncomeAmt0417952
IRS990/CYOtherExpensesAmt01271498
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt03812393
IRS990/CYRevenuesLessExpensesAmt01774841
IRS990/CYSalariesCompEmpBnftPaidAmt01165343
IRS990/CYTotalExpensesAmt02461966
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt04236807
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0109374
IRS990/DeferredRevenueGrp/EOYAmt039024
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt017932
IRS990/DepreciationDepletionGrp/ProgramServicesAmt080057
IRS990/DepreciationDepletionGrp/TotalAmt097989
IRS990/Desc0Commonwealth Institute of Funeral Service in Houston, Texas, is devoted to raising the standards of the funeral service profession by preparing students as funeral directors and embalmers. The Institute offers two programs - an Associate of Applied Science Degree and a Certificate in Funeral Directing. The Associate of Applied Science Degree in Funeral Service (AAS) teaches students the skills and abilities essential for employment as an embalmer and funeral director. The Certificate in Funeral Directing is designed to teach students the skills and abilities essential for employment as a funeral director in the state of Texas only.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt031846
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt028206
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt033
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/EscrowAccountLiabilityGrp/BOYAmt032542
IRS990/EscrowAccountLiabilityGrp/EOYAmt034413
IRS990/ExpenseAmt01164608
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditPerformedInd01
IRS990/FederalGrantAuditRequiredInd01
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt0185532
IRS990/FeesForServicesAccountingGrp/TotalAmt0185532
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt029829
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt02579
IRS990/FeesForServicesOtherGrp/TotalAmt032408
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt075531
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt075531
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt14.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.40
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.40
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt540.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80.10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt90.20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt102.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt92.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt102.00
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/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt24294
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0Steve A Tidwell
IRS990/Form990PartVIISectionAGrp/PersonNm1Robert Boetticher Sr
IRS990/Form990PartVIISectionAGrp/PersonNm2Cody L Lopasky
IRS990/Form990PartVIISectionAGrp/PersonNm3W Blair Waltrip
IRS990/Form990PartVIISectionAGrp/PersonNm4Janet S Key
IRS990/Form990PartVIISectionAGrp/PersonNm5Genevieve G Keeney
IRS990/Form990PartVIISectionAGrp/PersonNm6Stuart E Moen
IRS990/Form990PartVIISectionAGrp/PersonNm7Tammy R Moore
IRS990/Form990PartVIISectionAGrp/PersonNm8Thomas L Ryan
IRS990/Form990PartVIISectionAGrp/PersonNm9Stan Szafran
IRS990/Form990PartVIISectionAGrp/PersonNm10Sumner James Waring III
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2139073
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt5129272
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice-Chairman
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice President & Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Member
IRS990/Form990PartVIISectionAGrp/TitleTxt7Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Member
IRS990/Form990PartVIISectionAGrp/TitleTxt9Member
IRS990/Form990PartVIISectionAGrp/TitleTxt10Member
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01988
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt023171
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt011
IRS990/GrantAmt025125
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt025125
IRS990/GrantsToDomesticOrgsGrp/TotalAmt025125
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt073896
IRS990/GrossReceiptsAmt04287532
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt020931
IRS990/InformationTechnologyGrp/ProgramServicesAmt081038
IRS990/InformationTechnologyGrp/TotalAmt0101969
IRS990/InsuranceGrp/ManagementAndGeneralAmt024742
IRS990/InsuranceGrp/ProgramServicesAmt022958
IRS990/InsuranceGrp/TotalAmt047700
IRS990/InventoriesForSaleOrUseGrp/BOYAmt042500
IRS990/InventoriesForSaleOrUseGrp/EOYAmt074845
IRS990/InvestmentIncomeGrp/ExclusionAmt0394781
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0394781
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt09202659
IRS990/InvestmentsPubTradedSecGrp/EOYAmt011202182
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0935571
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0445446
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0374087
IRS990/LandBldgEquipCostOrOtherBssAmt01309658
IRS990/LegalDomicileStateCd0TX
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt050725
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Commonwealth Institute of Funeral Service is a vocational, post-secondary teaching institution whose primary purpose is to educate individuals interested in the subjects comprising the curriculum for licensure and a career in funeral service.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt09794963
IRS990/NetAssetsOrFundBalancesEOYAmt011826906
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt023171
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt023171
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0257102
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt09763117
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt011798700
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt055895
IRS990/OccupancyGrp/ProgramServicesAmt0249541
IRS990/OccupancyGrp/TotalAmt0305436
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt099088
IRS990/OfficeExpensesGrp/ProgramServicesAmt055647
IRS990/OfficeExpensesGrp/TotalAmt0154735
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt019660
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt020571
IRS990/OtherEmployeeBenefitsGrp/TotalAmt040231
IRS990/OtherExpensesGrp/Desc0Instructional expenses
IRS990/OtherExpensesGrp/Desc1Accreditation, licenses
IRS990/OtherExpensesGrp/Desc2Dues & subscriptions
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02666
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt14327
IRS990/OtherExpensesGrp/ProgramServicesAmt054831
IRS990/OtherExpensesGrp/ProgramServicesAmt120831
IRS990/OtherExpensesGrp/ProgramServicesAmt24015
IRS990/OtherExpensesGrp/TotalAmt054831
IRS990/OtherExpensesGrp/TotalAmt123497
IRS990/OtherExpensesGrp/TotalAmt28342
IRS990/OtherLiabilitiesGrp/BOYAmt040905
IRS990/OtherLiabilitiesGrp/EOYAmt045246
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0422939
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0467867
IRS990/OtherSalariesAndWagesGrp/TotalAmt0890806
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt038901
IRS990/PayrollTaxesGrp/ProgramServicesAmt036097
IRS990/PayrollTaxesGrp/TotalAmt074998
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt08269
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07672
IRS990/PensionPlanContributionsGrp/TotalAmt015941
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt069309
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt057398
IRS990/PrincipalOfficerNm0Cody Lopasky
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/BusinessCd3611710
IRS990/ProgramServiceRevenueGrp/Desc0Tuition
IRS990/ProgramServiceRevenueGrp/Desc1Registration, graduation fees
IRS990/ProgramServiceRevenueGrp/Desc2Academic revenue, fees
IRS990/ProgramServiceRevenueGrp/Desc3Books and supply fees
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03677908
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt179100
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt238859
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt316526
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03677908
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt179100
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt238859
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt316526
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt011955
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt020000
IRS990/PYInvestmentIncomeAmt0265918
IRS990/PYOtherExpensesAmt01182191
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt03595478
IRS990/PYRevenuesLessExpensesAmt01614904
IRS990/PYSalariesCompEmpBnftPaidAmt01056256
IRS990/PYTotalExpensesAmt02258447
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03873351
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt01774841
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt03812393
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt021655
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0322079
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0343734
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt075531
IRS990ScheduleD/ExpensesSubtotalAmt02386435
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt075531
IRS990ScheduleD/InvestmentExpensesNotIncldAmt075531
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0314079
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0496009
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0810088
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0257102
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt038353
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0117483
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0155836
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt045246
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Due to affiliates
IRS990ScheduleD/RevenueNotReportedAmt0257102
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt075531
IRS990ScheduleD/RevenueSubtotalAmt04161276
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0In the 1990s, the Institute established an Alumni Association for which alumni pay dues that are deposited into the general funds of the Institute. In order for the alumni funds to be used by the Institute, approval must be requested from the Alumni Association. The Alumni Association funds are reported in the Institute's cash and as a liability of the Institute.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part IV, Line 2b:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0374087
IRS990ScheduleD/TotalExpensesPerForm990Amt02461966
IRS990ScheduleD/TotalLiabilityAmt045246
IRS990ScheduleD/TotalRevenuePerForm990Amt04236807
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04418378
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02386435
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd00
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd00
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The Institute publishes its nondiscrimination policy on its website stating that it maintains learning and working environments that are free from religious, racial or sexual harassment and age discrimination. The Institute prohibits any form of religious, racial or sexual harassment and age discrimination.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The Institute did not solicit contributions in 2024.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 4
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt025125
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(c)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • $10M-$25M nonprofits