{"success":true,"data":{"_id":240523357,"filings":[{"Organization":{"value":null,"Person":["GEORGE REMENSNYDER","ROBERT E BULL","PAUL TORSELLA","THOMAS KOWALCHICK","GLENN DAVIS","ROMAN MOSKVA","GEORGE WOLFE","FRANK BELLO","BERT BRUNOZZI","KARLEEN FULLER"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY/TREASURER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,10.0],"Total Compensation":[105,135,0,0,0,0,0,0,0,8219],"Direct compensation":[105,135,0,0,0,0,0,0,0,8219],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary purpose is to operate and maintain a local cemetery.","year":2016,"name":"BERWICK CEMETERY ASSOCIATION","phone":5707524751,"website":"N/A - NONE","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KARLEEN FULLER","year_formation":1873,"state_legal_domicile":"PA","total_volunteers":0,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"PO BOX 234, BERWICK, PA, 18603, USA","city":"BERWICK","state":"PA","country":"USA","zip_code":18603},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":0,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":148731,"Contributions":{"value":11232,"Other contributions":100,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":11132},"Program revenue":{"value":112650,"Total revenue":{"value":112650,"INTERMENT INCOME":67800,"CREMATION INCOME":26030,"PERPETUAL CARE":15560,"FOUNDATION INCOME":3260},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":4622,"Investment income total":1487,"Net investment gain":3135,"Income from invest bond proceeds":0},"Other revenues":{"value":20227,"Other total":6324,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":13903,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":142810,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":23868,"Current officers":9014,"Disqualified persons":0,"Other salaries and wages":12066,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":2788},"Other expenses":{"value":118942,"Management services":0,"Legal":0,"Accounting":4375,"Lobbying services":0,"Investment management fees":0,"Other services":4747,"Advertising":1178,"Office expenses":5371,"Information technology":0,"Royalties":0,"Occupancy":7063,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3982,"Insurance":7057,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":85169,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":123855,"Management And General Expenses":18955,"Fundraising Expenses":0}},"Assets":{"value":181961,"Non-interest bearing cash":11,"Savings and temp cash investments":90832,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":28780,"Prepaid expenses deferred charges":591,"Land, building, equipment":61747,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":5673,"Sum of Total Liabilities":0,"Accounts payable, accrued":5673,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":176288,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":176288,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8672711994958336,"percentile":0.7196935947733479},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.03981012700781949,"percentile":0.5016266603134217},"Liabilities to Assets Ratio":{"score":0.031177010458285016,"percentile":0.4261714377950717},"Operating Reserve Ratio":{"score":1.2741474686646594,"percentile":0.49243097420729187},"Officer Compensation Ratio":{"score":0.05923254674042434,"percentile":0.7128798508654502},"Program Expense Growth":{"score":-0.12118570510459768,"percentile":0.12565413397246447},"Revenue Growth":{"score":-0.07019887544925088,"percentile":0.18334079445083235},"Asset Growth":{"score":0.017367392637599302,"percentile":0.39273645736112234},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5224229044639881,"percentile":0.37992729756900623}},"source_xml":"201741939349301454_public.xml"},{"Organization":{"value":null,"Person":["GEORGE REMENSNYDER","ROBERT E BULL","PAUL TORSELLA","THOMAS KOWALCHICK","GLENN DAVIS","ROMAN MOSKVA","GEORGE WOLFE","FRANK BELLO","BERT BRUNOZZI","KARLEEN FULLER"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY/TREASURER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,10.0],"Total Compensation":[150,105,165,45,120,165,150,0,60,6747],"Direct compensation":[150,105,165,45,120,165,150,0,60,6747],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary purpose is to operate and maintain a local cemetery.","year":2017,"name":"BERWICK CEMETERY ASSOCIATION","phone":5707524751,"website":"N/A - NONE","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KARLEEN FULLER","year_formation":1873,"state_legal_domicile":"PA","total_volunteers":0,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"PO BOX 234, BERWICK, PA, 18603, USA","city":"BERWICK","state":"PA","country":"USA","zip_code":18603},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":0,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":179409,"Contributions":{"value":33838,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":33838},"Program revenue":{"value":114508,"Total revenue":{"value":114508,"INTERMENT INCOME":74441,"CREMATION INCOME":24500,"PERPETUAL CARE":11844,"FOUNDATION INCOME":3723},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":10086,"Investment income total":1536,"Net investment gain":8550,"Income from invest bond proceeds":0},"Other revenues":{"value":20977,"Other total":10887,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":10090,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":184081,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":8778,"Current officers":7707,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1071},"Other expenses":{"value":175303,"Management services":0,"Legal":0,"Accounting":4920,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":2804,"Information technology":0,"Royalties":0,"Occupancy":4720,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3046,"Insurance":5496,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":154317,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":167881,"Management And General Expenses":16200,"Fundraising Expenses":0}},"Assets":{"value":184786,"Non-interest bearing cash":16,"Savings and temp cash investments":90766,"Pledges and grants receivable":0,"Accounts receivable":6400,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":28420,"Prepaid expenses deferred charges":483,"Land, building, equipment":58701,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":13172,"Sum of Total Liabilities":0,"Accounts payable, accrued":13172,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":171614,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":171614,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9119952629548949,"percentile":0.7901430320704406},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.026041057026124664,"percentile":0.32651229069600846},"Liabilities to Assets Ratio":{"score":0.07128245646315197,"percentile":0.3574505557713201},"Operating Reserve Ratio":{"score":1.0038298357788147,"percentile":0.4248136566820775},"Officer Compensation Ratio":{"score":0.04186743879053243,"percentile":0.7976949979658586},"Program Expense Growth":{"score":-0.06703157982833816,"percentile":0.17429333822336057},"Revenue Growth":{"score":-0.04548581945417873,"percentile":0.22946113933643927},"Asset Growth":{"score":0.019317858578014168,"percentile":0.40097206845187616},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5196932416082161,"percentile":0.37265265480664184}},"source_xml":"201801649349301015_public.xml"},{"Organization":{"value":null,"Person":["GEORGE REMENSNYDER","PAUL TORSELLA","THOMAS KOWALCHICK","GLENN DAVIS","GEORGE WOLFE","JEREMY KISHBAUGH","BETH KUKORLO","JONATHAN LITTLEWOOD","JAMES KUKORLO"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY/TREASURER","DIRECTOR","DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,4.0,1.0,1.0],"Total Compensation":[180,180,180,180,150,180,3233,105,105],"Direct compensation":[180,180,180,180,150,180,3233,105,105],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary purpose is to operate and maintain a local cemetery.","year":2021,"name":"BERWICK CEMETERY ASSOCIATION","phone":5707524751,"website":"N/A - NONE","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"PAUL TORSELLA","year_formation":1873,"state_legal_domicile":"PA","total_volunteers":0,"tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"PO BOX 234, BERWICK, PA, 18603, USA","city":"BERWICK","state":"PA","country":"USA","zip_code":18603},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":0,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":366795,"Contributions":{"value":159758,"Other contributions":159758,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":177755,"Total revenue":{"value":177755,"INTERMENT INCOME":85550,"CREMATION INCOME":38975,"PERPETUAL CARE":29956,"FOUNDATION INCOME":23274},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1011,"Investment income total":1011,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":28271,"Other total":603,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":27668,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":381672,"Grant expense":{"value":178983,"Grants to domestic orgs":178983,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":4835,"Current officers":4493,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":342},"Other expenses":{"value":197854,"Management services":0,"Legal":0,"Accounting":6161,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":2448,"Information technology":0,"Royalties":0,"Occupancy":6840,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3786,"Insurance":945,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":177674,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":368804,"Management And General Expenses":12868,"Fundraising Expenses":0}},"Assets":{"value":226941,"Non-interest bearing cash":0,"Savings and temp cash investments":125257,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":26534,"Prepaid expenses deferred charges":0,"Land, building, equipment":69600,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":5550},"Liabilities":{"value":9542,"Sum of Total Liabilities":0,"Accounts payable, accrued":9320,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":222},"Fund balance":{"value":217399,"Net assets without donor restriction":217399,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9662851872812258,"percentile":0.8688878058211756},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.04055944055944056,"percentile":0.3004445573064796},"Liabilities to Assets Ratio":{"score":0.04204617059059403,"percentile":0.4027693110664287},"Operating Reserve Ratio":{"score":0.5945969313965919,"percentile":0.2891520027549083},"Officer Compensation Ratio":{"score":0.011771887903749816,"percentile":0.952680451291228},"Program Expense Growth":{"score":0.05062500772213721,"percentile":0.5336923447366368},"Revenue Growth":{"score":0.055843145497081095,"percentile":0.6301449864510026},"Asset Growth":{"score":0.041937157166706415,"percentile":0.4951053134901132},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6301865329772814,"percentile":0.690592500614453}},"source_xml":"202232839349300543_public.xml"},{"Organization":{"value":null,"Person":["ERNEST LYNN","GEORGE REMENSNYDER","ROBERT E BULL","PAUL TORSELLA","THOMAS KOWALCHICK","GLENN DAVIS","ROMAN MOSKVA","GEORGE WOLFE","FRANK BELLO","BERT BRUNOZZI","KARLEEN FULLER"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY/TREASURER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,10.0],"Total Compensation":[135,135,120,0,0,0,0,0,0,0,6053],"Direct compensation":[135,135,120,0,0,0,0,0,0,0,6053],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary purpose is to operate and maintain a local cemetery.","year":2014,"name":"BERWICK CEMETERY ASSOCIATION","phone":5707524751,"website":"N/A - NONE","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KARLEEN FULLER","year_formation":1873,"state_legal_domicile":"PA","total_volunteers":0,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"PO BOX 234, BERWICK, PA, 18603, USA","city":"BERWICK","state":"PA","country":"USA","zip_code":18603},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":0,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":196079,"Contributions":{"value":39354,"Other contributions":1100,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":38254},"Program revenue":{"value":139298,"Total revenue":{"value":139298,"INTERMENT INCOME":94650,"PERPETUAL CARE":15935,"FOUNDATION INCOME":15138,"CREMATION INCOME":13575},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":38,"Investment income total":38,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":17389,"Other total":4286,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":13103,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":201027,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":130527,"Current officers":7073,"Disqualified persons":0,"Other salaries and wages":109903,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":13551},"Other expenses":{"value":70500,"Management services":0,"Legal":0,"Accounting":4541,"Lobbying services":0,"Investment management fees":0,"Other services":3200,"Advertising":1319,"Office expenses":3524,"Information technology":0,"Royalties":0,"Occupancy":6993,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":6309,"Insurance":12304,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":32310,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":185859,"Management And General Expenses":15168,"Fundraising Expenses":0}},"Assets":{"value":169335,"Non-interest bearing cash":21,"Savings and temp cash investments":64072,"Pledges and grants receivable":0,"Accounts receivable":250,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":29587,"Prepaid expenses deferred charges":825,"Land, building, equipment":74580,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":7253,"Sum of Total Liabilities":0,"Accounts payable, accrued":7253,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":162082,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":162082,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9245474488501545,"percentile":0.8088878461005534},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.025234726819292223,"percentile":0.3280662949420575},"Liabilities to Assets Ratio":{"score":0.04283225558803555,"percentile":0.40127992094822795},"Operating Reserve Ratio":{"score":0.8423495351370711,"percentile":0.37652192417575553},"Officer Compensation Ratio":{"score":0.03205042108771459,"percentile":0.849035943985657},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6379563253698817,"percentile":0.7111595251803712}},"source_xml":"201532039349300243_public.xml"},{"Organization":{"value":null,"Person":["KARLEEN FULLER","GEORGE REMENSNYDER","ROBERT E BULL","PAUL TORSELLA","THOMAS KOWALCHICK","GLENN DAVIS","ROMAN MOSKVA","GEORGE WOLFE","BERT BRUNOZZI"],"Title":["SECRETARY/TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[10.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[6278,198,90,150,105,75,45,165,0],"Direct compensation":[6278,198,90,150,105,75,45,165,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary purpose is to operate and maintain a local cemetery.","year":2019,"name":"BERWICK CEMETERY ASSOCIATION","phone":5707524751,"website":"N/A - NONE","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KARLEEN FULLER","year_formation":1873,"state_legal_domicile":"PA","total_volunteers":0,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"PO BOX 234, BERWICK, PA, 18603, USA","city":"BERWICK","state":"PA","country":"USA","zip_code":18603},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":0,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":157072,"Contributions":{"value":2920,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":2920},"Program revenue":{"value":131779,"Total revenue":{"value":131779,"INTERMENT INCOME":70350,"CREMATION INCOME":33050,"PERPETUAL CARE":22650,"FOUNDATION INCOME":5729},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1298,"Investment income total":1298,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":21075,"Other total":697,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":20378,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":181847,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":8104,"Current officers":7105,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":999},"Other expenses":{"value":173743,"Management services":0,"Legal":0,"Accounting":8468,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":891,"Office expenses":2283,"Information technology":0,"Royalties":0,"Occupancy":5759,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3046,"Insurance":1161,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":152135,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":163860,"Management And General Expenses":17987,"Fundraising Expenses":0}},"Assets":{"value":191582,"Non-interest bearing cash":5759,"Savings and temp cash investments":98973,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":27750,"Prepaid expenses deferred charges":942,"Land, building, equipment":52608,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":5550},"Liabilities":{"value":9938,"Sum of Total Liabilities":0,"Accounts payable, accrued":9512,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":426},"Fund balance":{"value":181644,"Net assets without donor restriction":181644,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9010871776823374,"percentile":0.7730732359646508},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.15773021289599673,"percentile":0.17580302277772808},"Liabilities to Assets Ratio":{"score":0.05187334927080832,"percentile":0.38535280786191506},"Operating Reserve Ratio":{"score":1.053534014858645,"percentile":0.43849119457975017},"Officer Compensation Ratio":{"score":0.0390768063261973,"percentile":0.8121855078296127},"Program Expense Growth":{"score":-0.036112108473933265,"percentile":0.22306836069549213},"Revenue Growth":{"score":-0.025580279389932202,"percentile":0.27960124876429615},"Asset Growth":{"score":0.029755698763720966,"percentile":0.4449279429588259},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5040500855903856,"percentile":0.3315904001753466}},"source_xml":"202032899349301878_public.xml"},{"Organization":{"value":null,"Person":["BETH KUKORLO","JEREMY KISHBAUGH","GLENN DAVIS","GEORGE REMENSNYDER","PAUL TORSELLA","JONATHAN LITTLEWOOD","GEORGE WOLFE","JOHN ARDNT"],"Title":["SECRETARY/TR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[4.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[3520,180,150,135,120,75,75,45],"Direct compensation":[3520,180,150,135,120,75,75,45],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary purpose is to operate and maintain a local cemetery.","year":2023,"name":"BERWICK CEMETERY ASSOCIATION","phone":5703014948,"website":"N/A - NONE","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"GLENN DAVIS","year_formation":1873,"state_legal_domicile":"PA","total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"PO BOX 234, BERWICK, PA, 18603, USA","city":"BERWICK","state":"PA","country":"USA","zip_code":18603},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":218545,"Contributions":{"value":41809,"Other contributions":41809,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":151601,"Total revenue":{"value":151601,"INTERMENT INCOME":80510,"CREMATION INCOME":35330,"PERPETUAL CARE":21150,"FOUNDATION INCOME":14611},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1084,"Investment income total":1084,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":24051,"Other total":3923,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":20128,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":200892,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":4637,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":4300,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":337},"Other expenses":{"value":196255,"Management services":0,"Legal":0,"Accounting":6206,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":4102,"Information technology":0,"Royalties":0,"Occupancy":7310,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":4383,"Insurance":204,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":174050,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":186516,"Management And General Expenses":14376,"Fundraising Expenses":0}},"Assets":{"value":266518,"Non-interest bearing cash":-5,"Savings and temp cash investments":174361,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":25777,"Prepaid expenses deferred charges":0,"Land, building, equipment":60835,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":5550},"Liabilities":{"value":192,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":192},"Fund balance":{"value":266326,"Net assets without donor restriction":266326,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9284391613404217,"percentile":0.8144850684346628},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.08077512640417306,"percentile":0.5884717545207258},"Liabilities to Assets Ratio":{"score":0.0007204016239053272,"percentile":0.573389590533452},"Operating Reserve Ratio":{"score":1.3266730382494076,"percentile":0.5038596403300636},"Officer Compensation Ratio":{"score":0.021404535770463733,"percentile":0.9050419843842412},"Program Expense Growth":{"score":0.02380733148821831,"percentile":0.42176184939001765},"Revenue Growth":{"score":0.03281390828110217,"percentile":0.5283823429364775},"Asset Growth":{"score":0.04653698251754703,"percentile":0.5133360827424487},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6896154605823814,"percentile":0.8307653633731656}},"source_xml":"202402269349301985_public.xml"},{"Organization":{"value":null,"Person":["BETH KUKORLO","GLENN DAVIS","JEREMY KISHBAUGH","GEORGE REMENSNYDER","PAUL TORSELLA","GEORGE WOLFE","JONATHAN LITTLEWOOD","JAMES KUKORLO"],"Title":["SECRETARY/TR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[4.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[3750,165,165,165,165,165,105,60],"Direct compensation":[3750,165,165,165,165,165,105,60],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary purpose is to operate and maintain a local cemetery.","year":2022,"name":"BERWICK CEMETERY ASSOCIATION","phone":5707524751,"website":"N/A - NONE","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"GEORGE REMENSNYDER","year_formation":1873,"state_legal_domicile":"PA","total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"PO BOX 234, BERWICK, PA, 18603, USA","city":"BERWICK","state":"PA","country":"USA","zip_code":18603},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":0,"Number of independent voting members":0,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":213650,"Contributions":{"value":46577,"Other contributions":46577,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":141855,"Total revenue":{"value":141855,"INTERMENT INCOME":76550,"CREMATION INCOME":32090,"PERPETUAL CARE":22250,"FOUNDATION INCOME":10965},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1135,"Investment income total":1135,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":24083,"Other total":3318,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":20765,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":182376,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":5098,"Current officers":4740,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":358},"Other expenses":{"value":177278,"Management services":0,"Legal":0,"Accounting":5610,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":1781,"Information technology":0,"Royalties":0,"Occupancy":7082,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":4379,"Insurance":207,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":158219,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":170788,"Management And General Expenses":11588,"Fundraising Expenses":0}},"Assets":{"value":248876,"Non-interest bearing cash":-3,"Savings and temp cash investments":151962,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":26149,"Prepaid expenses deferred charges":0,"Land, building, equipment":65218,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":5550},"Liabilities":{"value":203,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":203},"Fund balance":{"value":248673,"Net assets without donor restriction":248673,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9364609378426986,"percentile":0.825957843603232},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.14637959279194945,"percentile":0.6937867751283505},"Liabilities to Assets Ratio":{"score":0.0008156672399106382,"percentile":0.5718573888989943},"Operating Reserve Ratio":{"score":1.3646313111374304,"percentile":0.5118256744442844},"Officer Compensation Ratio":{"score":0.025990261876562705,"percentile":0.8810400933409587},"Program Expense Growth":{"score":0.03190626074781573,"percentile":0.4571607050893701},"Revenue Growth":{"score":0.041519022865932106,"percentile":0.5692628275927524},"Asset Growth":{"score":0.04413051716647453,"percentile":0.5037858578506892},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.69306027061827,"percentile":0.836909892702219}},"source_xml":"202312549349301736_public.xml"},{"Organization":{"value":null,"Person":["KARLEEN FULLER","GEORGE REMENSNYDER","ROBERT E BULL","PAUL TORSELLA","THOMAS KOWALCHICK","GLENN DAVIS","GEORGE WOLFE","JEREMY KISHBAUGH","RANDY KUKORLO","BETH KUKORLO","JONATHAN LITTLEWOOD"],"Title":["SECRETARY/TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY/TREASURER","DIRECTOR"],"Hours":[10.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,5.0,1.0],"Total Compensation":[4028,120,15,105,60,30,75,75,0,135,30],"Direct compensation":[4028,120,15,105,60,30,75,75,0,135,30],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary purpose is to operate and maintain a local cemetery.","year":2020,"name":"BERWICK CEMETERY ASSOCIATION","phone":5707524751,"website":"N/A - NONE","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"THOMAS KOWALCHICK","year_formation":1873,"state_legal_domicile":"PA","total_volunteers":0,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"PO BOX 234, BERWICK, PA, 18603, USA","city":"BERWICK","state":"PA","country":"USA","zip_code":18603},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":0,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":222771,"Contributions":{"value":39253,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":39253},"Program revenue":{"value":140137,"Total revenue":{"value":140137,"INTERMENT INCOME":71375,"PERPETUAL CARE":39825,"CREMATION INCOME":25603,"FOUNDATION INCOME":3334},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1005,"Investment income total":1005,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":42376,"Other total":435,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":41941,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":172140,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":5290,"Current officers":4673,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":617},"Other expenses":{"value":166850,"Management services":0,"Legal":0,"Accounting":14506,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":2030,"Information technology":0,"Royalties":0,"Occupancy":6141,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3046,"Insurance":1883,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":139244,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":149963,"Management And General Expenses":22177,"Fundraising Expenses":0}},"Assets":{"value":241207,"Non-interest bearing cash":45,"Savings and temp cash investments":158809,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":27241,"Prepaid expenses deferred charges":0,"Land, building, equipment":49562,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":5550},"Liabilities":{"value":8931,"Sum of Total Liabilities":0,"Accounts payable, accrued":8799,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":132},"Fund balance":{"value":232276,"Net assets without donor restriction":232276,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8711688160799349,"percentile":0.7256740753868834},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.227278236395222,"percentile":0.7820057109910797},"Liabilities to Assets Ratio":{"score":0.03702628862346449,"percentile":0.4129135920214082},"Operating Reserve Ratio":{"score":1.4012257464854188,"percentile":0.5192507101992843},"Officer Compensation Ratio":{"score":0.027146508655745322,"percentile":0.8749376693184576},"Program Expense Growth":{"score":-0.03379903824805786,"percentile":0.22775516044973398},"Revenue Growth":{"score":-0.0003649089032328789,"percentile":0.3676995484974037},"Asset Growth":{"score":0.04366141708942366,"percentile":0.5019374362703882},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6221238865188259,"percentile":0.668603984934754}},"source_xml":"202113139349305201_public.xml"},{"Organization":{"value":null,"Person":["GEORGE REMENSNYDER","ROBERT E BULL","PAUL TORSELLA","THOMAS KOWALCHICK","GLENN DAVIS","ROMAN MOSKVA","GEORGE WOLFE","FRANK BELLO","BERT BRUNOZZI","ERNEST LYNN","KARLEEN FULLER"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY/TREASURER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,10.0],"Total Compensation":[105,120,0,0,0,0,0,0,0,75,6091],"Direct compensation":[105,120,0,0,0,0,0,0,0,75,6091],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary purpose is to operate and maintain a local cemetery.","year":2015,"name":"BERWICK CEMETERY ASSOCIATION","phone":5707524751,"website":"N/A - NONE","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KARLEEN FULLER","year_formation":1873,"state_legal_domicile":"PA","total_volunteers":0,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"PO BOX 234, BERWICK, PA, 18603, USA","city":"BERWICK","state":"PA","country":"USA","zip_code":18603},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":0,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":212092,"Contributions":{"value":82135,"Other contributions":6600,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":75535},"Program revenue":{"value":113252,"Total revenue":{"value":113252,"INTERMENT INCOME":68250,"CREMATION INCOME":19500,"PERPETUAL CARE":14375,"FOUNDATION INCOME":11127},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-238,"Investment income total":1172,"Net investment gain":-1410,"Income from invest bond proceeds":0},"Other revenues":{"value":16943,"Other total":4452,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":12491,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":204814,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":133462,"Current officers":6946,"Disqualified persons":0,"Other salaries and wages":112828,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":13688},"Other expenses":{"value":71352,"Management services":0,"Legal":0,"Accounting":4912,"Lobbying services":0,"Investment management fees":0,"Other services":3200,"Advertising":526,"Office expenses":4718,"Information technology":0,"Royalties":0,"Occupancy":9237,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":5310,"Insurance":12182,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":31267,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":188155,"Management And General Expenses":16659,"Fundraising Expenses":0}},"Assets":{"value":175849,"Non-interest bearing cash":1,"Savings and temp cash investments":74075,"Pledges and grants receivable":0,"Accounts receivable":4152,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":29152,"Prepaid expenses deferred charges":607,"Land, building, equipment":67862,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":6489,"Sum of Total Liabilities":0,"Accounts payable, accrued":6489,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":169360,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":169360,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9186627867235638,"percentile":0.8001141920359615},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.03431529713520548,"percentile":0.48848009009759963},"Liabilities to Assets Ratio":{"score":0.03690097754323311,"percentile":0.4131893063796943},"Operating Reserve Ratio":{"score":0.8585790033884403,"percentile":0.3815994676107293},"Officer Compensation Ratio":{"score":0.0312039216069214,"percentile":0.8534949380893332},"Program Expense Growth":{"score":-0.016861017306880537,"percentile":0.26819771362663786},"Revenue Growth":{"score":0.034253770107929384,"percentile":0.535263369048709},"Asset Growth":{"score":0.005385529567443355,"percentile":0.34252684528854355},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.593351723227236,"percentile":0.585931117676386}},"source_xml":"201631799349300538_public.xml"},{"Organization":{"value":null,"Person":["GEORGE REMENSNYDER","ROBERT E BULL","PAUL TORSELLA","THOMAS KOWALCHICK","GLENN DAVIS","ROMAN MOSKVA","GEORGE WOLFE","BERT BRUNOZZI","KARLEEN FULLER"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY/TREASURER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,10.0],"Total Compensation":[165,105,165,90,90,15,165,60,6534],"Direct compensation":[165,105,165,90,90,15,165,60,6534],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary purpose is to operate and maintain a local cemetery.","year":2018,"name":"BERWICK CEMETERY ASSOCIATION","phone":5707524751,"website":"N/A - NONE","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KARLEEN FULLER","year_formation":1873,"state_legal_domicile":"PA","total_volunteers":0,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"PO BOX 234, BERWICK, PA, 18603, USA","city":"BERWICK","state":"PA","country":"USA","zip_code":18603},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":0,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":207704,"Contributions":{"value":41113,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":41113},"Program revenue":{"value":110028,"Total revenue":{"value":110028,"INTERMENT INCOME":71550,"CREMATION INCOME":24125,"PERPETUAL CARE":10750,"FOUNDATION INCOME":3603},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":40037,"Investment income total":1271,"Net investment gain":38766,"Income from invest bond proceeds":0},"Other revenues":{"value":16526,"Other total":6399,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":10127,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":172898,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":8440,"Current officers":7389,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":1051},"Other expenses":{"value":164458,"Management services":0,"Legal":0,"Accounting":5029,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":323,"Office expenses":3491,"Information technology":0,"Royalties":0,"Occupancy":6754,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3046,"Insurance":3998,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":141817,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":156736,"Management And General Expenses":16162,"Fundraising Expenses":0}},"Assets":{"value":215414,"Non-interest bearing cash":4936,"Savings and temp cash investments":120135,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":28197,"Prepaid expenses deferred charges":942,"Land, building, equipment":55654,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":5550},"Liabilities":{"value":8994,"Sum of Total Liabilities":0,"Accounts payable, accrued":8608,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":386},"Fund balance":{"value":206420,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":206420,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9065229210285833,"percentile":0.781647708506199},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.1675750105919963,"percentile":0.7207119112540274},"Liabilities to Assets Ratio":{"score":0.04175216095518397,"percentile":0.4033209446227916},"Operating Reserve Ratio":{"score":1.2459022082383833,"percentile":0.4860750013287502},"Officer Compensation Ratio":{"score":0.042736179712894305,"percentile":0.7932980293004264},"Program Expense Growth":{"score":-0.05179508328435796,"percentile":0.19550068937387372},"Revenue Growth":{"score":-0.00991583970260435,"percentile":0.33035056613503755},"Asset Growth":{"score":0.04040984212594901,"percentile":0.4889833457019362},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6121454145669151,"percentile":0.6405609330325297}},"source_xml":"201911899349300971_public.xml"},{"Organization":{"value":null,"Person":["ERNEST LYNN","GEORGE REMENSNYDER","ROBERT E BULL","WILLIAM SELDEN","PAUL TORSELLA","THOMAS KOWALCHICK","GLENN DAVIS","ROMAN MOSKVA","GEORGE WOLFE","FRANK BELLO","BERT BRUNOZZI","KARLEEN FULLER"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY/TREASURER"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,10.0],"Total Compensation":[150,135,105,135,165,15,90,60,150,45,75,5315],"Direct compensation":[150,135,105,135,165,15,90,60,150,45,75,5315],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary purpose is to operate and maintain a local cemetery.","year":2013,"name":"BERWICK CEMETERY ASSOCIATION","phone":5707524751,"website":"N/A - NONE","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"KARLEEN FULLER","year_formation":1873,"state_legal_domicile":"PA","total_volunteers":0,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"PO BOX 234, BERWICK, PA, 18603, USA","city":"BERWICK","state":"PA","country":"USA","zip_code":18603},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":0,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":198244,"Contributions":{"value":60455,"Other contributions":175,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":60280},"Program revenue":{"value":117035,"Total revenue":{"value":117035,"INTERMENT INCOME":74850,"PERPETUAL CARE":19285,"FOUNDATION INCOME":11675,"CREMATION INCOME":11225},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":42,"Investment income total":42,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":20712,"Other total":4520,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":16192,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":209862,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":117209,"Current officers":6440,"Disqualified persons":0,"Other salaries and wages":98011,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":12758},"Other expenses":{"value":92653,"Management services":0,"Legal":0,"Accounting":4500,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":461,"Office expenses":4901,"Information technology":0,"Royalties":0,"Occupancy":61277,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":6939,"Insurance":13115,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":1460,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":194546,"Management And General Expenses":15316,"Fundraising Expenses":0}},"Assets":{"value":173985,"Non-interest bearing cash":46,"Savings and temp cash investments":60163,"Pledges and grants receivable":0,"Accounts receivable":410,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":30058,"Prepaid expenses deferred charges":3068,"Land, building, equipment":80240,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":6955,"Sum of Total Liabilities":0,"Accounts payable, accrued":6955,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":167030,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":167030,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.927018707531616,"percentile":0.8124547863984597},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.05860454793083271,"percentile":0.2726012849016616},"Liabilities to Assets Ratio":{"score":0.039974710463545705,"percentile":0.4068466471003699},"Operating Reserve Ratio":{"score":0.8290448008691426,"percentile":0.3722959933988904},"Officer Compensation Ratio":{"score":0.030686832299320507,"percentile":0.8561742416657591},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6262828890718587,"percentile":0.6799987120986533}},"source_xml":"201411619349300611_public.xml"},{"Organization":{"value":null,"Person":["GLENN DAVIS","JEREMY KISHBAUGH","GEORGE REMENSNYDER","PAUL TORSELLA","JOHN ARDNT","JONATHAN LITTLEWOOD"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[180,180,180,180,150,150],"Direct compensation":[180,180,180,180,150,150],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary purpose is to operate and maintain a local cemetery.","year":2024,"name":"BERWICK CEMETERY ASSOCIATION","phone":5703014948,"website":"N/A - NONE","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"GEORGE REMENSNYDER","year_formation":1873,"state_legal_domicile":"PA","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 234, BERWICK, PA, 18603, USA","city":"BERWICK","state":"PA","country":"USA","zip_code":18603},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":193247,"Contributions":{"value":41082,"Other contributions":41082,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":136082,"Total revenue":{"value":136082,"INTERMENT INCOME":72623,"CREMATION INCOME":39339,"FOUNDATION INCOME":12945,"PERPETUAL CARE":11175},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1069,"Investment income total":1069,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":15014,"Other total":4075,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":10939,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":244886,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1546,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":1500,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":46},"Other expenses":{"value":243340,"Management services":0,"Legal":0,"Accounting":5985,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":42,"Office expenses":2491,"Information technology":0,"Royalties":0,"Occupancy":7434,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":4378,"Insurance":2857,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":220153,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":235823,"Management And General Expenses":9063,"Fundraising Expenses":0}},"Assets":{"value":214687,"Non-interest bearing cash":-4,"Savings and temp cash investments":127144,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":25541,"Prepaid expenses deferred charges":0,"Land, building, equipment":56456,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":5550},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":214687,"Net assets without donor restriction":214687,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9629909427243697,"percentile":0.8641213456534523},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.2672176023431153,"percentile":0.12346966247435383},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.8766813946081033,"percentile":0.38726065066521376},"Officer Compensation Ratio":{"score":0.004165203400766071,"percentile":0.9843993813084633},"Program Expense Growth":{"score":0.02775209826718341,"percentile":0.43904075489224087},"Revenue Growth":{"score":0.022159453288668557,"percentile":0.4756620586916979},"Asset Growth":{"score":0.03711988487719769,"percentile":0.47554955707131297},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6425463846199673,"percentile":0.7229026256588745}},"source_xml":"202501959349301675_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["GLENN DAVIS","JEREMY KISHBAUGH","GEORGE REMENSNYDER","PAUL TORSELLA","JOHN ARDNT","JONATHAN LITTLEWOOD"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[180,180,180,180,150,150],"Direct compensation":[180,180,180,180,150,150],"Other compensation":[0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The primary purpose is to operate and maintain a local cemetery.","year":2024,"name":"BERWICK CEMETERY ASSOCIATION","phone":5703014948,"website":"N/A - NONE","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"GEORGE REMENSNYDER","year_formation":1873,"state_legal_domicile":"PA","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"PO BOX 234, BERWICK, PA, 18603, USA","city":"BERWICK","state":"PA","country":"USA","zip_code":18603},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":6,"Number of employees total":1,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":1,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":193247,"Contributions":{"value":41082,"Other contributions":41082,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":136082,"Total revenue":{"value":136082,"INTERMENT INCOME":72623,"CREMATION INCOME":39339,"FOUNDATION INCOME":12945,"PERPETUAL CARE":11175},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":1069,"Investment income total":1069,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":15014,"Other total":4075,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":10939,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":244886,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1546,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":1500,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":46},"Other expenses":{"value":243340,"Management services":0,"Legal":0,"Accounting":5985,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":42,"Office expenses":2491,"Information technology":0,"Royalties":0,"Occupancy":7434,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":4378,"Insurance":2857,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":220153,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":235823,"Management And General Expenses":9063,"Fundraising Expenses":0}},"Assets":{"value":214687,"Non-interest bearing cash":-4,"Savings and temp cash investments":127144,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":25541,"Prepaid expenses deferred charges":0,"Land, building, equipment":56456,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":5550},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":214687,"Net assets without donor restriction":214687,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.9629909427243697,"percentile":0.8641213456534523},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.2672176023431153,"percentile":0.12346966247435383},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.8766813946081033,"percentile":0.38726065066521376},"Officer Compensation Ratio":{"score":0.004165203400766071,"percentile":0.9843993813084633},"Program Expense Growth":{"score":0.02775209826718341,"percentile":0.43904075489224087},"Revenue Growth":{"score":0.022159453288668557,"percentile":0.4756620586916979},"Asset Growth":{"score":0.03711988487719769,"percentile":0.47554955707131297},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6425463846199673,"percentile":0.7229026256588745}},"source_xml":"202501959349301675_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}