Cutler Cremation INC

Tax-deductible

Buffalo, NYCemetery / fraternalMutual/Membership EIN 55-0859441Revenue $246K in FY2025

On file with the IRS1800 Broadway St Bldg 7, 14212-2001 · Buffalo, NYTax-exempt since Mar 2022

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Operate a retort for the cremation of human remains

Tax-exempt charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
$51K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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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
2 of 4
filings with a surplus
Average surplus $5K a year · 2% of revenue · last 4 filings
Worth a look: a surplus in 2 of the last 4 filings.
Pt I · Ln 19 · 4 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$51K
to officers and key staff · 25% of spending
Worth a look: pay to officers and key staff is 25% of spending; over 20%.
Pt VII · Sec A
6 mo
of spending, in cash
Looks good: 5.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$15K
13% of total assets
Looks good: liabilities are 13% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 2 voting members
Concern: none of 2 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$246K
+28% vs prior year
Spent
$210K
To programs
80%
Net assets
$104K
By yearFY2022–FY2025
Revenue
$246K
FY2025▲ +28%
Tap a bar for its year
Revenue by fiscal year
FY2022$235K
FY2023$208K
FY2024$193K
FY2025$246K
Expenses
$210K
FY2025▲ +3%
Tap a bar for its year
Expenses by fiscal year
FY2022$233K
FY2023$215K
FY2024$204K
FY2025$210K
Net assets
$104K
FY2025▲ +54%
Tap a bar for its year
Net assets by fiscal year
FY2022$86K
FY2023$79K
FY2024$67K
FY2025$104K

From the FY2025 Form 990 · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 2022.

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

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $168K Management & general 20% · $41K

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

2 people listed on the 990; $51K paid to officers and key staff.

Part VII, Section A · reportable compensation
President
$40,000Pt VII · Sec A
Vice President
$11,400Pt VII · Sec A

Gary Cutler’s $40K as President is at the 80th percentile of top reported officer pay among 539 $100K–1M mutual/membership nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022
Gary Cutler$40,000$36,400$39,900$74,500
Jeffrey Cutler$11,400$7,800$7,800$11,500

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 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo
  • Loans to or from officersSch L · Pt II2 listed

Programs and updates

Cremates human remains using a retort.

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Provided by the organization

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1 program · $168K · in their own filed words · FY2025
01

Cremation services

$168Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$246K
Ln 12
Fees for servicesLn 2g$244K
Other incomeLn 4–11$2K
Investment incomeLn 3$343
Money outPt IX
$210K
Ln 25
Programscol B$168K
Managementcol C$41K
Owns and owesPt X
$104K
net assets · Ln 32
Cash and savingsLn 1–2$103K
Total assetsLn 16$119K
LiabilitiesLn 26$15K
PeoplePt VI, VII
2
listed · VII A
PaidVII A2
Voting boardVI 1a2
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$244K
Investment incomeLn 3$343
Other incomeLn 4–11$2K
Total revenueLn 12$246K
Assets in detailPt X, end of year
CashLn 1$64K
SavingsLn 2$39K
Cash and savings togetherLn 1–2$103K
Total assetsLn 16$119K
LiabilitiesLn 26$15K
Net assetsLn 32$104K
OperationsPt I, VI
EmployeesI 54
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 FY25End FY25
Cash and savingsLn 1–2$68K$103K
Total assetsLn 16$81K$119K
LiabilitiesLn 26$14K$15K
Net assetsLn 32$67K$104K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$51K$33K$18K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$46K$46K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$8K$7K$2K
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$3K$3K
Lobbying feesLn 11d$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$230$230
Office expensesLn 13$2K$2K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$49K$40K$9K
TravelLn 17$2K$2K
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$9K$7K$2K
Other expenses (24a–d)Ln 24$14K$10K$4K
All other expensesLn 24e$26K$26K
Total functional expensesLn 25$210K$168K$41K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $246K$210K$36K$104K 990 PDF
FY2024 $193K$204K−$12K$67K 990 PDF
FY2023 $208K$215K−$7K$79K 990 PDF
FY2022 $235K$233K$2K$86K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $246,076 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $190,090$244,034
I-10 Investment incomePrior year $1,030$343
I-11 Other revenuePrior year $1,451$1,699
I-12 Total revenuePrior year $192,571$246,076
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $101,518$105,199
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $102,603$104,508
I-18 Total expensesPrior year $204,121$209,707
I-19 Revenue less expensesPrior year −$11,550$36,369
Part VI · Governance 0 of 2 board members independent, 5 to look at
VI-1a Voting members of the governing body2
VI-1b Independent voting members0
VI-2 Family or business relationship among officers or directorsYes
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
Part VIII · Statement of revenue $246,076 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $244,034$244,034
VIII-3 Investment incomeRelated to mission $343$343
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $1,699$1,699
VIII-12 Total revenueRelated to mission $246,076$246,076
Part IX · Statement of functional expenses $209,707 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $33,410 · Management $17,990$51,400
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $45,542$45,542
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxesPrograms $6,725 · Management $1,532$8,257
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $3,000$3,000
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotionManagement $230$230
IX-13 Office expensesManagement $2,151$2,151
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyPrograms $39,867 · Management $9,050$48,917
IX-17 TravelManagement $1,645$1,645
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 InsurancePrograms $7,371 · Management $1,678$9,049
IX-24 Other expenses (24a–d)Programs $10,000 · Management $4,014$14,014
IX-24e All other expensesPrograms $25,502$25,502
IX-25 Total functional expensesPrograms $168,417 · Management $41,290$209,707
Part X · Balance sheet $119,013 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $29,136$64,266
X-2 Savings and temporary cash investmentsStart of year $38,703$39,045
X-4 Accounts receivableStart of year $13,645$15,702
X-16 Total assetsStart of year $81,484$119,013
X-25 Other liabilitiesStart of year $4,307$5,467
X-26 Total liabilitiesStart of year $14,004$15,164
X-32 Total net assets or fund balancesStart of year $67,480$103,849
X-33 Total liabilities and net assetsStart of year $81,484$119,013
Part XI · Reconciliation of net assets $103,849 net assets at year end
XI-1 Total revenue$246,076
XI-2 Total expenses$209,707
XI-3 Revenue less expenses$36,369
XI-4 Net assets at start of year$67,480
XI-10 Net assets at end of year$103,849

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

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