Hartleton Cemetery Association FY2023 filing

Tax-deductible

Millmont, PACemetery / fraternalSince 1958EIN 24-6018621

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Function as a cemetery providing sale of lots for burial, receiving burials and maintenance of cemetery grounds and record keeping.

Tax-exempt charity; gifts are tax-deductible.
$385 paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
6 of 6
filings with a surplus
Average surplus $61K a year · 84% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
0%
of spending
Concern: 0% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$385
to officers and key staff · 2% of spending
Looks good: pay to officers and key staff is 2% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
14 mo
of spending, in cash
Looks good: 14.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
9
of 9 voting members
Looks good: 9 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$76K
+110% vs prior year
Spent
$16K
To programs
0%
Net assets
$1.0M
By yearFY2020–FY2025
Revenue
$76K
FY2023▲ +110%
Revenue by fiscal year
FY2020$64K
FY2021$71K
FY2022$36K
FY2023$76K
FY2024$92K
FY2025$100K
Expenses
$16K
FY2023▲ +45%
Expenses by fiscal year
FY2020$9K
FY2021$9K
FY2022$11K
FY2023$16K
FY2024$11K
FY2025$13K
Net assets
$1.0M
FY2023▲ +5%
Net assets by fiscal year
FY2020$997K
FY2021$1.1M
FY2022$990K
FY2023$1.0M
FY2024$1.2M
FY2025$1.4M

From the FY2023 Form 990 · see the original

You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1942.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Who runs it and what they're paid

3 people listed on the 990; $385 paid to officers and key staff.

Part VII, Section A · reportable compensation
Secretary/Treasurer
$385Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Mae L Hosterman$385$285$385$363$308$253

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Hartleton Cemetery Association executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Operates a cemetery, selling plots, overseeing burials, and maintaining grounds.

Provided by the organization

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3 program services account for $13K of program spending, described in the organization's own filed words · FY2023.
01

Function as a cemetery providing sale of lots for burial, receiving burials and maintenance of cemetery grounds and record keeping.

$8Kprogram expense
02

Expenses to comply with licensing to operate as a cemetery - fines for not having a perpetual care fund as required by the State of Pennsylania

$3Kprogram expense
03

Investment fees for the perpetual care fund as required by Pennsylvania Law

$2Kprogram expense

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By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$76K
Ln 12
Investment incomeLn 3$73K
Other incomeLn 4–11$2K
Fees for servicesLn 2g$944
Money outPt IX
$16K
Ln 25
Owns and owesPt X
$1.0M
net assets · Ln 32
Cash and savingsLn 1–2$19K
Total assetsLn 16$1.0M
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A1
Voting boardVI 1a9
IndependentVI 1b9
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$164
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$944
Investment incomeLn 3$73K
Other incomeLn 4–11$2K
Gains on assetsLn 7$19K
Total revenueLn 12$76K
Assets in detailPt X, end of year
CashLn 1$0
SavingsLn 2$19K
Cash and savings togetherLn 1–2$19K
InvestmentsLn 11–13$974K
Land, buildings, equipmentLn 10c$40K
Total assetsLn 16$1.0M
LiabilitiesLn 26$0
Net assetsLn 32$1.0M
OperationsPt I, VI
EmployeesI 50
VolunteersI 68
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$29K$19K
InvestmentsLn 11–13$916K$974K
Land, buildings, equipmentLn 10c$40K$40K
Total assetsLn 16$988K$1.0M
LiabilitiesLn 26$0$0
Net assetsLn 32$988K$1.0M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$385
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$8K
Legal feesLn 11b$795
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$2K
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$0
Office expensesLn 13$132
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$250
Other expenses (24a–d)Ln 24$4K
All other expensesLn 24e$500
Total functional expensesLn 25$16K$0$0$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $100K$13K$87K$1.4M 990 PDF
FY2024 $92K$11K$81K$1.2M 990 PDF
FY2023 Viewing $76K$16K$60K$1.0M 990 PDF
FY2022 $36K$11K$25K$990K 990 PDF
FY2021 $71K$9K$62K$1.1M 990 PDF
FY2020 $64K$9K$55K$997K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (4 parts)
Part VIII · Statement of revenue $75,891 across 15 lines filed
Lines not itemized here account for $1,500 of total revenue; see the IRS return.
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$164
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$164
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $944 · Unrelated business $0 · Excluded from tax $0$944
VIII-3 Investment incomeRelated to mission $54,603 · Unrelated business $0 · Excluded from tax $0$54,603
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-7 Net gain or loss on sales of assetsRelated to mission $18,680 · Unrelated business $0 · Excluded from tax $0$18,680
VIII-8 Net income from fundraising eventsUnrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $75,727 · Unrelated business $0 · Excluded from tax $0$75,891
Part IX · Statement of functional expenses $16,072 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$385
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$8,310
IX-11b Legal fees$795
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$1,735
IX-11g Other fees for services$0
IX-12 Advertising and promotion$0
IX-13 Office expenses$132
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$250
IX-24 Other expenses (24a–d)$3,965
IX-24e All other expenses$500
IX-25 Total functional expensesPrograms $0 · Management $0 · Fundraising $0$16,072
Part X · Balance sheet $1,034,226 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $0$0
X-2 Savings and temporary cash investmentsStart of year $29,218$19,304
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $2,807$1,108
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $40,000$40,000
X-11 Publicly traded securitiesStart of year $915,674$973,814
X-16 Total assetsStart of year $987,699$1,034,226
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-26 Total liabilitiesStart of year $0$0
X-32 Total net assets or fund balancesStart of year $987,699$1,034,226
X-33 Total liabilities and net assetsStart of year $987,699$1,034,226
Part XI · Reconciliation of net assets $1,034,226 net assets at year end
XI-1 Total revenue$75,891
XI-2 Total expenses$16,072
XI-3 Revenue less expenses$59,819
XI-4 Net assets at start of year$987,699
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$1,735
XI-8 Prior period adjustments−$15,027
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$1,034,226

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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