Beaver Cemetery

Tax-deductible

Beaver, PACemetery / fraternalEIN 25-0345330Revenue $956K in FY2025

On file with the IRSbeavercemetery.com351 Buffalo St, 15009-2001 · Beaver, PATax-exempt since Jul 1946

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To provide and maintatin a proper and dignified place for the dead. All income is received through sales and openings of graves and crypts, installation of monument foundations and placing inscriptions on crypt fronts. All expenses are associated with providing the above and maintaining the total facility in a proper and dignified manner.

Tax-exempt charity; gifts are tax-deductible.
16¢ of each $1 spent went to programs.
$75K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · 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
5 of 5
filings with a surplus
Average surplus $568K a year · 47% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
16%
of spending
Concern: 16% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$75K
to officers and key staff · 12% of spending
Looks good: pay to officers and key staff is 12% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
17 mo
of spending, in cash
Looks good: 17.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $13K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$31K
0.4% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$956K
-22% vs prior year
Spent
$650K
To programs
16%
Net assets
$7.6M
By yearFY2021–FY2025
Revenue
$956K
FY2025▼ -22%
Tap a bar for its year
Revenue by fiscal year
FY2021$966K
FY2022$1.3M
FY2023$1.6M
FY2024$1.2M
FY2025$956K
Expenses
$650K
FY2025▼ -10%
Tap a bar for its year
Expenses by fiscal year
FY2021$626K
FY2022$582K
FY2023$663K
FY2024$725K
FY2025$650K
Net assets
$7.6M
FY2025▲ +8%
Tap a bar for its year
Net assets by fiscal year
FY2021$5.7M
FY2022$5.7M
FY2023$6.2M
FY2024$7.0M
FY2025$7.6M

From the FY2025 Form 990 (year ending May 2025) · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Jul 1946.

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

Where the money goes

16 cents of each dollar spent went to programs.

Program services 16% · $104K Management & general 84% · $546K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

12 people listed on the 990; $75K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$72,840Pt VII · Sec A
$200Pt VII · Sec A
$200Pt VII · Sec A
Vice President
$200Pt VII · Sec A
$200Pt VII · Sec A
Assistant Secretary
$200Pt VII · Sec A
$200Pt VII · Sec A
$200Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021
James Jenkins$72,840$65,200$60,000$57,950$29,267
Victor E Stahl JR————$27,059
John Dioguardi$200$200$200$200$200
Arthur J Cornell JR$200$200$200$200$200
William J Cutri$200$200$200$200$200
Samuel J Orr III ESQ$100$200$100$100$200
Dale L Cottrill$200$200$200$200$200
Charles R Snitger JR$200$200$200$200$200

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.

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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

Maintains a dignified resting place for the deceased through grave sales and services.

Questions for Beaver Cemetery

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Provided by the organization

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 1 funder$13K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$956K
Ln 12
Other incomeLn 4–11$687K
Investment incomeLn 3$215K
Gifts and grantsLn 1h$54K
Money outPt IX
$650K
Ln 25
Programscol B$104K
Managementcol C$546K
Owns and owesPt X
$7.6M
net assets · Ln 32
Cash and savingsLn 1–2$944K
Total assetsLn 16$7.6M
LiabilitiesLn 26$31K
PeoplePt VI, VII
12
listed · VII A
PaidVII A12
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$54K
Investment incomeLn 3$215K
Other incomeLn 4–11$687K
Total revenueLn 12$956K
Assets in detailPt X, end of year
CashLn 1$397K
SavingsLn 2$546K
Cash and savings togetherLn 1–2$944K
InvestmentsLn 11–13$5.5M
Land, buildings, equipmentLn 10c$575K
Other assetsLn 15$6K
Total assetsLn 16$7.6M
LiabilitiesLn 26$31K
Net assetsLn 32$7.6M
OperationsPt I, VI
EmployeesI 510
VolunteersI 60
Fiscal year endsHeaderMay
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 FY25End FY25
Cash and savingsLn 1–2$815K$944K
InvestmentsLn 11–13$5.1M$5.5M
Land, buildings, equipmentLn 10c$530K$575K
Total assetsLn 16$7.1M$7.6M
LiabilitiesLn 26$36K$31K
Net assetsLn 32$7.0M$7.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$73K$0$73K$0
Other salaries and wagesLn 7$183K$0$183K$0
Pension plan contributionsLn 8$20K$0$20K$0
Other employee benefitsLn 9$62K$0$62K$0
Payroll taxesLn 10$21K$0$21K$0
Legal feesLn 11b$375$0$375$0
Accounting feesLn 11c$17K$0$17K$0
Investment management feesLn 11f$46K$0$46K$0
Other fees for servicesLn 11g$7K$0$7K$0
Advertising and promotionLn 12$18K$0$18K$0
Office expensesLn 13$1K$0$1K$0
InterestLn 20$565$0$565$0
Depreciation, depletion and amortizationLn 22$41K$41K$0$0
InsuranceLn 23$31K$0$31K$0
Other expenses (24a–d)Ln 24$58K$56K$2K$0
All other expensesLn 24e$71K$6K$65K$0
Total functional expensesLn 25$650K$104K$546K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $956K$650K$307K$7.6M 990 PDF
FY2024 $1.2M$725K$496K$7.0M 990 PDF
FY2023 $1.6M$663K$955K$6.2M 990 PDF
FY2022 $1.3M$582K$742K$5.7M 990 PDF
FY2021 $966K$626K$340K$5.7M 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 FY2025 990 (6 parts)
Part I · Summary $956,408 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $23,225$54,310
I-9 Program service revenue$0
I-10 Investment incomePrior year $159,472$214,966
I-11 Other revenuePrior year $1,038,509$687,132
I-12 Total revenuePrior year $1,221,206$956,408
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $383,079$358,650
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $341,721$291,095
I-18 Total expensesPrior year $724,800$649,745
I-19 Revenue less expensesPrior year $496,406$306,663
Part VI · Governance 8 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $956,408 across 4 lines filed
Lines not itemized here account for $687,132 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$54,310
VIII-1h Total contributions, gifts and grants$54,310
VIII-3 Investment incomeUnrelated business $0 · Excluded from tax $0$214,966
VIII-12 Total revenueRelated to mission $902,098 · Unrelated business $0 · Excluded from tax $0$956,408
Part IX · Statement of functional expenses $649,745 across 16 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $0 · Management $72,640 · Fundraising $0$72,640
IX-7 Other salaries and wagesPrograms $0 · Management $183,452 · Fundraising $0$183,452
IX-8 Pension plan contributionsPrograms $0 · Management $19,740 · Fundraising $0$19,740
IX-9 Other employee benefitsPrograms $0 · Management $62,062 · Fundraising $0$62,062
IX-10 Payroll taxesPrograms $0 · Management $20,756 · Fundraising $0$20,756
IX-11b Legal feesPrograms $0 · Management $375 · Fundraising $0$375
IX-11c Accounting feesPrograms $0 · Management $17,195 · Fundraising $0$17,195
IX-11f Investment management feesPrograms $0 · Management $46,438 · Fundraising $0$46,438
IX-11g Other fees for servicesPrograms $0 · Management $6,738 · Fundraising $0$6,738
IX-12 Advertising and promotionPrograms $0 · Management $17,597 · Fundraising $0$17,597
IX-13 Office expensesPrograms $0 · Management $1,100 · Fundraising $0$1,100
IX-20 InterestPrograms $0 · Management $565 · Fundraising $0$565
IX-22 Depreciation, depletion and amortizationPrograms $41,274 · Management $0 · Fundraising $0$41,274
IX-23 InsurancePrograms $0 · Management $30,755 · Fundraising $0$30,755
IX-24 Other expenses (24a–d)Programs $55,889 · Management $2,083 · Fundraising $0$57,972
IX-24e All other expensesPrograms $6,362 · Management $64,724 · Fundraising $0$71,086
IX-25 Total functional expensesPrograms $103,525 · Management $546,220 · Fundraising $0$649,745
Part X · Balance sheet $7,647,953 assets, 13 lines filed
Asset lines not itemized here account for $21,445; see the IRS return.
X-1 Cash, non-interest-bearingStart of year $291,954$397,257
X-2 Savings and temporary cash investmentsStart of year $523,158$546,308
X-4 Accounts receivableStart of year $7,304$10,827
X-8 Inventories for sale or useStart of year $643,563$558,331
X-9 Prepaid expenses and deferred chargesStart of year $7,681$9,019
X-10c Land, buildings and equipment, netStart of year $529,784$574,811
X-11 Publicly traded securitiesStart of year $5,056,609$5,523,965
X-15 Other assetsStart of year $5,699$5,990
X-16 Total assetsStart of year $7,076,122$7,647,953
X-17 Accounts payable and accrued expensesStart of year $3,035$12,996
X-26 Total liabilitiesStart of year $36,073$31,490
X-32 Total net assets or fund balancesStart of year $7,040,049$7,616,463
X-33 Total liabilities and net assetsStart of year $7,076,122$7,647,953
Part XI · Reconciliation of net assets $7,616,463 net assets at year end
XI-1 Total revenue$956,408
XI-2 Total expenses$649,745
XI-3 Revenue less expenses$306,663
XI-4 Net assets at start of year$7,040,049
XI-5 Net unrealized gains (losses) on investments$269,751
XI-10 Net assets at end of year$7,616,463

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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