Berlin Cemetery Association EIN 25-0353595 Form 990 (PDF) Claim this org

Berlin Cemetery Association

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Maintains and protects the cemetery for future generations. For fiscal year 2024 it reported $53K in revenue, $43K in expenses, and $995K in net assets.Pt I

Type
Cemetery / fraternal · Mutual/Membership
Location
Berlin, PA
Filings
5 on file (2020–2024)
Revenue
$53KFY2024
Expenses
$43K
Net assets
$995K
People
6
Filings
5
Updates
0
More identity details & actions ⌄
EIN  25-0353595 Cemetery / fraternal Berlin, PA
Form 990 (PDF)
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Size
<$100K
What they do
Maintains and protects the cemetery for future generations.
Leadership
Roland D Fogle · Trustee
Money in and out
$53K revenue, $43K expenses
Bottom line
+18% surplus margin
Reported financial activity · FY2024
Total revenue
$53K
Pt VIII · Ln 12
Total expenses
$43K
Pt IX · Ln 25
Net assets
$995K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $9K
Where spending went · Part IX cols B–D
Program services $0.99 Management & general $0.01
Surplus margin
+18%
revenue over expenses, this year▼ -64% vs prior filing year
Program spending
99%
of expenses reach programs+0.2% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$53K
FY2024▼ -38%
Expenses
$43K
FY2024>-0.01%
Total assets
$995K
FY2024▲ +0.9%
Total liabilities
$0
FY2024
Total revenue
$53K
Pt VIII · Ln 12
Total expenses
$43K
Pt IX · Ln 25
Net assets
$995K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$9K
Total assetsPt X · Ln 16$995K
Program-expense ratioPt IX · col B99%
Voting members of governing bodyPt I · Ln 36
Independent voting membersPt I · Ln 46

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CBerlin Cemetery Association
EINHdr · item D25-0353595
Principal addressHdr · item CBerlin, PA
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MPA
Exempt statusHdr · item I501(c)(13) · active
NTEE classificationIRS BMFMutual/Membership (Y50)
Ruling yearIRS BMFJul 2009

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a6
Independent voting membersPt VI · Ln 1b6
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Berlin Cemetery Association executive salaries →

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Mission & Programs · Part III

Where the work happens

1 program service account for $43K of program spending, described in the organization's own filed words · FY2024.
01

To provide a site for family burials and to provide perpetual care for the plot owners of the cemetery.

$43Kprogram expense

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Statement of Revenue

Part VIII
Investment income$32K · 61%
Program service revenue$20K · 39%
Investment income61%$32K
Program service revenue39%$20K
Total revenueLn 12$53K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.99 Management & general $0.01
Program services99%$43K
Management & general1%$495
Total functional expensesLn 25$43K

Balance Sheet

Part X · end of year
CashLn 1$151K
Total assetsLn 16$995K
Total liabilitiesLn 26$0
Total net assetsLn 32$995K
Months of cash on handcomputed41.8

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $990K · Operating expenses/yr $43K
274.6 months
Where the money goes
Program services
Program services $43K · Total expenses $43K
99%
Management & General
Management & general $495 · Total expenses $43K
1%
Fundraising
Fundraising $0 · Total expenses $43K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $0
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $0 · Total revenue $53K
0%
Government reliance
Government grants — · Total revenue $53K
Earned-income share
Program service revenue $20K · Total revenue $53K
39%
Investment reliance
Investment income $32K · Total revenue $53K
+61%
Program self-sufficiency
Program service revenue $20K · Total expenses $43K
47%
Growth & trend
Revenue growth (YoY)
This year $53K · Prior year $85K
-38%
Revenue CAGR
FY2020 $55K · FY2024 $53K
-1%
Net-asset trend (YoY)
End of year $995K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $53K · Expenses $43K
+18%
Liabilities-to-Assets
Total liabilities — · Total assets $995K
Net-asset ratio
Net assets $995K · Total assets $995K
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) $840K · Total assets (Pt X, ln 16) $995K
84%
People & payroll
Highest Reported Total Compensation
Individual Roland D Fogle · Reported title TRUSTEE · Highest reported compensation $0 · Total expenses $43K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) — · Total expenses $43K
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 99%
Overhead ratio 1%
Revenue growth -38%
Accounting fee ratio 1%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$53K revenue · viewing · ⤓ 990 PDF
FY2023$85K revenue · ⤓ 990 PDF
FY2022$84K revenue · ⤓ 990 PDF
FY2021$79K revenue · ⤓ 990 PDF
FY2020$55K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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