Cutler Cremation INC EIN 55-0859441 Form 990 (PDF) Claim this org

Cutler Cremation INC

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Cremates human remains using a retort. For fiscal year 2025 it reported $246K in revenue, $210K in expenses, and $104K in net assets.Pt I

Type
Cemetery / fraternal · Mutual/Membership
Location
Buffalo, NY
Filings
4 on file (2022–2025)
Revenue
$246KFY2025
Expenses
$210K
Net assets
$104K
People
2
Filings
4
Updates
0
More identity details & actions ⌄
EIN  55-0859441 Cemetery / fraternal Buffalo, NY
Form 990 (PDF)
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Size
$100K–1M
What they do
Cremates human remains using a retort.
Leadership
Gary Cutler · President · $40K
Money in and out
$246K revenue, $210K expenses
Bottom line
+15% surplus margin
Reported financial activity · FY2025
Total revenue
$246K
Pt VIII · Ln 12
Total expenses
$210K
Pt IX · Ln 25
Net assets
$104K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $36K
Where spending went · Part IX cols B–D
Program services $0.80 Management & general $0.20
Surplus margin
+15%
revenue over expenses, this year▲ +346% vs prior filing year
Program spending
80%
of expenses reach programs▼ -6% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Revenue
$246K
FY2025▲ +28%
Expenses
$210K
FY2025▲ +3%
Total assets
$119K
FY2025▲ +46%
Total liabilities
$15K
FY2025▲ +8%
Total revenue
$246K
Pt VIII · Ln 12
Total expenses
$210K
Pt IX · Ln 25
Net assets
$104K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$36K
Total assetsPt X · Ln 16$119K
Program-expense ratioPt IX · col B80%
Voting members of governing bodyPt I · Ln 32
Independent voting membersPt I · Ln 4pending

Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CCutler Cremation INC
EINHdr · item D55-0859441
Principal addressHdr · item CBuffalo, NY
WebsiteHdr · item Jnone reported
Year of formationHdr · item Lpending
State of legal domicileHdr · item MNY
Exempt statusHdr · item I501(c)(13) · active
NTEE classificationIRS BMFMutual/Membership (Y50)
Ruling yearIRS BMFMar 2022

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a2
Independent voting membersPt VI · Ln 1bpending
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 2Yes

Officers, Directors & Key Employees

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 536 $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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Mission & Programs · Part III

Where the work happens

1 program service account for $168K of program spending, described in the organization's own filed words · FY2025.
01

Cremation services

$168Kprogram expense

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Statement of Revenue

Part VIII
Program service revenue$244K · 99%
Other revenue$2K · 1%
Program service revenue99%$244K
Other revenue1%$2K
Investment income$343
Total revenueLn 12$246K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.80 Management & general $0.20
Program services80%$168K
Management & general20%$41K
Total functional expensesLn 25$210K

Balance Sheet

Part X · end of year
CashLn 1$103K
Total assetsLn 16$119K
Total liabilitiesLn 26$15K
Total net assetsLn 32$104K
Months of cash on handcomputed5.9

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $103K · Operating expenses/yr $210K
5.9 months
Where the money goes
Program services
Program services $168K · Total expenses $210K
80%
Management & General
Management & general $41K · Total expenses $210K
20%
Fundraising
Fundraising — · Total expenses $210K
Cost to raise $1
Fundraising expense — · Solicited contributions —
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $0 · Total revenue $246K
0%
Government reliance
Government grants — · Total revenue $246K
Earned-income share
Program service revenue $244K · Total revenue $246K
99%
Investment reliance
Investment income $343 · Total revenue $246K
+0.1%
Program self-sufficiency
Program service revenue $244K · Total expenses $210K
116%
Growth & trend
Revenue growth (YoY)
This year $246K · Prior year $193K
+28%
Net-asset trend (YoY)
End of year $104K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $246K · Expenses $210K
+15%
Liabilities-to-Assets
Total liabilities — · Total assets $119K
Net-asset ratio
Net assets $104K · Total assets $119K
87%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $119K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Gary Cutler · Reported title President · Highest reported compensation $40K · Total expenses $210K
19%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $105K · Total expenses $210K
50%
Peer comparison

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

MetricThis orgPeer medianPercentile
Program ratio 80%
Overhead ratio 20%
Revenue growth 28%
Investment management fee ratio 0%
Legal fee ratio 0%
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
FY2025 (Latest)$246K revenue · viewing · ⤓ 990 PDF
FY2024$193K revenue · ⤓ 990 PDF
FY2023$208K revenue · ⤓ 990 PDF
FY2022$235K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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