Citizens' Cemetery Association

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To procure, maintain, and decorate a Cemetery at or near johnstown, pennsylvania, to be used as a place of burial in accordance with by-laws and rules and regulations of the corporation.

Form 990 Part I, line 1, FY2026. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 25-0404480) · Dispute this line
Tax-exempt charity; gifts are tax-deductible.
67¢ of each $1 spent went to programs.
$170K 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

FY2026 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
Yes
Donations are tax-deductible
The IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2026
latest Form 990
The latest return is for FY2026, this tax year.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $318K a year · 21% of revenue · last 6 filings
A surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
67%
of spending
67% of spending went to programs.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$170K
to officers and key staff · 13% of spending
Pay to officers and key staff is 13% of spending.
Part VII, Section A
5.9 mo
of spending, in cash
Plus $12.8M in investments, Pt X · Ln 11–13
5.9 months of spending in cash.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$82K
0.5% of total assets
Liabilities are 0.5% of assets.
Pt X · Ln 26
Independent board members
7
of 7 voting members
7 of 7 voting members are independent.
Pt VI · Ln 1a–1b
Revenue
$1.8M
-6% vs prior year
Spent
$1.4M
To programs
67%
Net assets
$15.8M
By yearFY2021–FY2026
Revenue
$1.8M
FY2026▼ -6%
Tap a bar for its year
Revenue by fiscal year
FY2021$1.3M
FY2022$1.6M
FY2023$1.1M
FY2024$1.4M
FY2025$1.9M
FY2026$1.8M
Expenses
$1.4M
FY2026▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2021$1.1M
FY2022$1.2M
FY2023$1.2M
FY2024$1.2M
FY2025$1.3M
FY2026$1.4M
Net assets
$15.8M
FY2026▲ +8%
Tap a bar for its year
Net assets by fiscal year
FY2021$13.0M
FY2022$13.7M
FY2023$12.8M
FY2024$13.7M
FY2025$14.7M
FY2026$15.8M

From the FY2026 Form 990 (year ending February 2026) · figures checked against the IRS filing · see the original

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2026. IRS ruling in May 1945.

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

Where the money goes

67 cents of each dollar spent went to programs.

Program services 67% · $908K Management & general 33% · $450K

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

9 people listed on the 990; $170K paid to officers and key staff (Part VII, Section A).

Part VII, Section A · reportable compensation · most recent filed roster (FY2025); the FY2026 filing did not itemize Part VII
President -
$106,306Pt VII · Sec A
Secretary-Tr
$57,541Pt VII · Sec A
$1,000Pt VII · Sec A
Chairman, Ce
$1,000Pt VII · Sec A
$900Pt VII · Sec A
Trustee, Vic
$900Pt VII · Sec A
$900Pt VII · Sec A
$800Pt VII · Sec A

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

NameFY2026FY2025FY2024FY2023FY2022FY2021
Mark Duray$106,306$104,860$102,035$97,952$88,732$86,953
Carole L Frick—————$62,228
Kenneth Jones$57,541$55,264$54,060$50,128——
George S Ashman$1,000$1,100$900$1,000$1,000—
Charles Price III$1,000$1,100$900$1,000$1,000$800
Donald C Overdorff$900$1,100$800$900$800$800
Richard D Schrott$900$1,100$900$1,100$1,000$800
Denver E Wharton$800$900$800$1,000$800$800

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 Citizens' Cemetery Association executive salaries →

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 15aYes

Programs and updates

Maintains and decorates a cemetery for burials near Johnstown, Pennsylvania.

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1 program · $908K · in their own filed words · FY2025
01

Provide care and maintenance of over 69,000 gravesites and 5 mausoleums, roadways, historical markers, walls, fences and gates, including perpetual care expenses

Form 990 Part III, line 4, FY2025. The organization’s own words, as filed with the IRS. Find it at the IRS (EIN 25-0404480) · Dispute this line
$908Kprogram expense

Funders

Who pays for it.

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

By the numbers

The FY2026 990, line by line.

1The main four
Money inPt VIII
$1.8M
Ln 12
Fees for servicesLn 2g$924K
Investment incomeLn 3$871K
Other incomeLn 4–11$13K
Money outPt IX
$1.4M
Ln 25
Programscol B$908K
Managementcol C$450K
Owns and owesPt X
$15.8M
net assets · Ln 32
Cash and savingsLn 1–2$673K
Total assetsLn 16$15.9M
LiabilitiesLn 26$82K
PeoplePt VI, VII
9
listed · VII A
PaidVII A9
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$924K
Investment incomeLn 3$871K
Other incomeLn 4–11$13K
Gains on assetsLn 7$474K
Total revenueLn 12$1.8M
Assets in detailPt X, end of year
CashLn 1$220K
SavingsLn 2$453K
Cash and savings togetherLn 1–2$673K
Accounts receivableLn 4$163K
Prepaid expenses and deferred chargesLn 9$983
Land, buildings, equipmentLn 10c$2.3M
InvestmentsLn 11–13$12.8M
Other assetsLn 15$10K
Total assetsLn 16$15.9M
LiabilitiesLn 26$82K
Net assetsLn 32$15.8M
OperationsPt I, VI
EmployeesI 523
Fiscal year endsHeaderFebruary
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3More from this return
Investment feesPt IX, Sch D
Investment fees, as reportedPt IX 11f$96K
Share of the $6.9M endowmentSch D 1g1.4%
Typical, median of 2,202 orgs0.44%
EndowmentSch D · Pt V
LineFY26FY25FY24FY23FY22
End of yearLn 1g$6.9M$6.2M$5.6M$5.2M$5.6M
AddedLn 1b$59K$186K$61K$57K$57K
SpentLn 1d–1f$272K$262K$245K$247K$251K
4Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY26End FY26
Cash and savingsLn 1–2$748K$673K
InvestmentsLn 11–13$11.7M$12.8M
Land, buildings, equipmentLn 10c$2.2M$2.3M
Total assetsLn 16$14.8M$15.9M
LiabilitiesLn 26$63K$82K
Net assetsLn 32$14.7M$15.8M
5Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$547K$547K
Pension plan contributionsLn 8$19K$19K
Other employee benefitsLn 9$113K$113K
Payroll taxesLn 10$60K$60K
Management feesLn 11a$6K$6K
Investment management feesLn 11f$96K$96K
Other fees for servicesLn 11g$21K$21K
Advertising and promotionLn 12$5K$5K
Office expensesLn 13$23K$15K$8K
OccupancyLn 16$27K$27K
Depreciation, depletion and amortizationLn 22$165K$165K
InsuranceLn 23$50K$50K
Other expenses (24a–d)Ln 24$166K$145K$20K
All other expensesLn 24e$60K$27K$33K
Total functional expensesLn 25$1.4M$908K$450K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2026 Latest ViewingFiled with the IRS Jul 9, 2026 $1.8M$1.4M$451K$15.8M 990 PDF
FY2025Filed with the IRS Jun 27, 2025 $1.9M$1.3M$631K$14.7M 990 PDF
FY2024Filed with the IRS May 23, 2024 $1.4M$1.2M$201K$13.7M 990 PDF
FY2023Filed with the IRS May 26, 2023 $1.1M$1.2M−$59K$12.8M 990 PDF
FY2022Filed with the IRS Jun 28, 2022 $1.6M$1.2M$461K$13.7M 990 PDF
FY2021Filed with the IRS Jun 30, 2021 $1.3M$1.1M$224K$13.0M 990 PDF

Schedules filed Part IV

D · Assets and endowments O · Explanations R · Related orgs
See the full FY2026 990
Part I · Summary $1,808,387 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $1,005,817$923,841
I-10 Investment incomePrior year $907,614$871,225
I-11 Other revenuePrior year $8,680$13,321
I-12 Total revenuePrior year $1,922,111$1,808,387
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $754,296$738,797
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $537,028$618,536
I-18 Total expensesPrior year $1,291,324$1,357,333
I-19 Revenue less expensesPrior year $630,787$451,054
Part VI · Governance 7 of 7 board members independent, no flags
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,808,387 across 5 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $923,841$923,841
VIII-3 Investment incomeExcluded from tax $396,966$396,966
VIII-7 Net gain or loss on sales of assetsRelated to mission $474,259$474,259
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $13,321$13,321
VIII-12 Total revenueRelated to mission $1,411,421 · Excluded from tax $396,966$1,808,387
Part IX · Statement of functional expenses $1,357,333 across 14 lines filed
IX-7 Other salaries and wagesPrograms $546,930$546,930
IX-8 Pension plan contributionsManagement $18,640$18,640
IX-9 Other employee benefitsPrograms $112,979$112,979
IX-10 Payroll taxesPrograms $60,248$60,248
IX-11a Management feesManagement $6,300$6,300
IX-11f Investment management feesManagement $95,611$95,611
IX-11g Other fees for servicesManagement $21,000$21,000
IX-12 Advertising and promotionManagement $5,143$5,143
IX-13 Office expensesPrograms $15,229 · Management $7,932$23,161
IX-16 OccupancyManagement $27,093$27,093
IX-22 Depreciation, depletion and amortizationManagement $164,560$164,560
IX-23 InsuranceManagement $49,867$49,867
IX-24 Other expenses (24a–d)Programs $145,362 · Management $20,270$165,632
IX-24e All other expensesPrograms $26,889 · Management $33,280$60,169
IX-25 Total functional expensesPrograms $907,637 · Management $449,696 · Fundraising $0$1,357,333
Part X · Balance sheet $15,925,114 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $368,742$220,333
X-2 Savings and temporary cash investmentsStart of year $379,657$452,608
X-4 Accounts receivableStart of year $125,499$162,605
X-9 Prepaid expenses and deferred charges$983
X-10c Land, buildings and equipment, netStart of year $2,240,576$2,254,337
X-12 Other securitiesStart of year $11,655,844$12,824,248
X-15 Other assetsStart of year $10,000$10,000
X-16 Total assetsStart of year $14,780,318$15,925,114
X-17 Accounts payable and accrued expensesStart of year $62,901$82,026
X-26 Total liabilitiesStart of year $62,901$82,026
X-27 Net assets without donor restrictionsStart of year $13,661,527$14,787,198
X-28 Net assets with donor restrictionsStart of year $1,055,890$1,055,890
X-32 Total net assets or fund balancesStart of year $14,717,417$15,843,088
X-33 Total liabilities and net assetsStart of year $14,780,318$15,925,114
Part XI · Reconciliation of net assets $15,843,088 net assets at year end
XI-1 Total revenue$1,808,387
XI-2 Total expenses$1,357,333
XI-3 Revenue less expenses$451,054
XI-4 Net assets at start of year$14,717,417
XI-5 Net unrealized gains (losses) on investments$674,617
XI-10 Net assets at end of year$15,843,088

Form 990 e-file (XML) FY2026 from the IRS · Classification, formation year and address from the IRS Business Master File

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