{"success":true,"data":{"_id":250698890,"filings":[{"Organization":{"value":null,"Person":["GEORGE EVANS","JOHN CAMPBELL","BERNARD LOCKARD JR","GEOFFREY KUGLER","FRANK MCAFOOSE","JOHN PETTINA","ROBERT POLLOCK","JOSEPH SCHWARTZ"],"Title":["SECRETARY/TR","PRESIDENT","VICE PRESIDE","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[5.0,0.75,0.75,0.1,0.1,0.1,0.1,0.1],"Total Compensation":[13200,0,0,0,0,0,0,0],"Direct compensation":[13200,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation of a cemetery and mausoleum in white twp, indiana county, pa.","year":2013,"name":"OAKLAND CEMETERY ASSOCIATION","phone":7244632251,"website":"OAKLANDCEMETERYPA.ORG","type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"JOHN CAMPBELL","year_formation":1864,"state_legal_domicile":"PA","total_volunteers":7,"tax_period_begin":"2013-11-01T00:00:00","tax_period_end":"2014-10-31T00:00:00","address":"845 ROSE STREET, INDIANA, PA, 15701, USA","city":"INDIANA","state":"PA","country":"USA","zip_code":15701},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":8,"Number of independent voting members":7,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":3,"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":347489,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":134366,"Total revenue":{"value":134021,"GRAVE/MAUSOLEUM OPENINGS":54750,"MAUSOLEUM SALES":28817,"BRONZE MEMORIALS":22279,"SALE OF LOTS":15000,"FOUNDATION SALES":13175},"Total other revenue":345,"Unrelated business revenue":0},"Investment income":{"value":116430,"Investment income total":28808,"Net investment gain":87622,"Income from invest bond proceeds":0},"Other revenues":{"value":96693,"Other total":96104,"Royalties revenue":589,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":245222,"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":125678,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":110638,"Pension plan contributions":3200,"Other employee benefits":826,"Payroll taxes":11014},"Other expenses":{"value":119544,"Management services":0,"Legal":0,"Accounting":13200,"Lobbying services":0,"Investment management fees":10112,"Other services":0,"Advertising":707,"Office expenses":222,"Information technology":0,"Royalties":0,"Occupancy":12536,"Travel":0,"Conferences and meetings":894,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":28284,"Insurance":14191,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":34403,"COGS":25139,"FUEL":4936,"EQUIPMENT MAINTENANCE":3069,"TELEPHONE":1259},"All other expenses":4995},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1877929,"Non-interest bearing cash":11674,"Savings and temp cash investments":147020,"Pledges and grants receivable":0,"Accounts receivable":16375,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":268893,"Prepaid expenses deferred charges":0,"Land, building, equipment":435211,"Investments publicly traded":998756,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":27675,"Sum of Total Liabilities":0,"Accounts payable, accrued":5215,"Grants payable":0,"Deferred, revenue":22460,"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":1850254,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":1850254,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.2943028412410177,"percentile":0.8318047705994217},"Liabilities to Assets Ratio":{"score":0.014736978874068189,"percentile":0.4768258599584093},"Operating Reserve Ratio":{"score":7.658077170890051,"percentile":0.8638901076115862},"Officer Compensation Ratio":{"score":0.05382877555847355,"percentile":0.7382526506107063},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.875,"percentile":0.22520058322737488},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.604499302592001,"percentile":0.6186438118840096}},"source_xml":"201511989349300321_public.xml"},{"Organization":{"value":null,"Person":["GEORGE M EVANS","BERNARD LOCKARD JR","JOHN CAMPBELL","GEOFFREY KUGLER","JOHN PETTINA","ROBERT POLLOCK","JOSEPH SCHWARTZ","LAURA RHODES","TERRY BUNTON"],"Title":["SECRETARY/TR","PRESIDENT","VICE PRESIDE","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[5.5,5.0,0.5,0.25,0.25,0.25,0.25,0.25,0.25],"Total Compensation":[15780,0,0,0,0,0,0,0,0],"Direct compensation":[15780,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation of a cemetery and mausoleum in white twp, indiana county, pa.","year":2018,"name":"OAKLAND CEMETERY ASSOCIATION","phone":7244632251,"website":"OAKLANDCEMETERY.US","type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"BERNARD LOCKARD JR","year_formation":1864,"state_legal_domicile":"PA","total_volunteers":8,"tax_period_begin":"2018-11-01T00:00:00","tax_period_end":"2019-10-31T00:00:00","address":"845 ROSE STREET, INDIANA, PA, 15701, USA","city":"INDIANA","state":"PA","country":"USA","zip_code":15701},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":8,"Number of employees total":5,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":5,"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":368162,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":116419,"Total revenue":{"value":110623,"GRAVE/MAUSOLEUM OPENINGS":50855,"BRONZE MEMORIALS":20802,"FOUNDATION SALES":14466,"SALE OF LOTS":13000,"CREMATION GARDEN NICHES":11500},"Total other revenue":5796,"Unrelated business revenue":0},"Investment income":{"value":154381,"Investment income total":37538,"Net investment gain":116843,"Income from invest bond proceeds":0},"Other revenues":{"value":97362,"Other total":97002,"Royalties revenue":360,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":293072,"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":151640,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":130204,"Pension plan contributions":3661,"Other employee benefits":1236,"Payroll taxes":16539},"Other expenses":{"value":141432,"Management services":0,"Legal":0,"Accounting":15780,"Lobbying services":0,"Investment management fees":12462,"Other services":0,"Advertising":1840,"Office expenses":345,"Information technology":7955,"Royalties":0,"Occupancy":23113,"Travel":0,"Conferences and meetings":796,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":25650,"Insurance":14713,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":32376,"COGS":20717,"SUPPLIES":4764,"FUEL":3558,"EQUIPMENT MAINTENANCE":3337},"All other expenses":6402},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2450747,"Non-interest bearing cash":13652,"Savings and temp cash investments":124185,"Pledges and grants receivable":0,"Accounts receivable":11622,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":564717,"Prepaid expenses deferred charges":0,"Land, building, equipment":459890,"Investments publicly traded":1251787,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":24894},"Liabilities":{"value":27942,"Sum of Total Liabilities":0,"Accounts payable, accrued":3727,"Grants payable":0,"Deferred, revenue":24215,"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":2422805,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":2422805,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.2039591266887946,"percentile":0.7602280483398242},"Liabilities to Assets Ratio":{"score":0.01140142168897891,"percentile":0.491434214472177},"Operating Reserve Ratio":{"score":8.362269339957416,"percentile":0.8737822737249606},"Officer Compensation Ratio":{"score":0.05384342414150789,"percentile":0.7381813457761898},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.015509920434203175,"percentile":0.4419487263046527},"Asset Growth":{"score":0.05318063320372567,"percentile":0.5388411044325951},"Independent Voting Board Pct":{"score":0.8888888888888888,"percentile":0.2330250129411084},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5729314357416195,"percentile":0.5256079384319161}},"source_xml":"202022579349300002_public.xml"},{"Organization":{"value":null,"Person":["GEORGE M EVANS","TERRY BUNTON","JOHN CAMPBELL","DEBORAH EDWARDS","STEPHEN FEE","BERNARD LOCKARD JR","GEOFFREY KUGLER","JOHN PETTINA","ROBERT POLLOCK","LAURA RHODES","JOSEPH SCHWARTZ"],"Title":["SECRETARY/TR","DIRECTOR","VICE PRESIDE","DIRECTOR","DIRECTOR","PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[6.0,0.25,0.25,0.25,0.25,3.0,0.25,0.25,0.25,0.25,0.25],"Total Compensation":[19100,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[19100,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation of a cemetery and mausoleum in white twp, indiana county, pa.","year":2023,"name":"OAKLAND CEMETERY ASSOCIATION","phone":7244632251,"website":"OAKLANDCEMETERY.US","type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"BERNARD LOCKARD JR","year_formation":1864,"state_legal_domicile":"PA","total_volunteers":null,"tax_period_begin":"2023-11-01T00:00:00","tax_period_end":"2024-10-31T00:00:00","address":"845 ROSE STREET, INDIANA, PA, 15701, USA","city":"INDIANA","state":"PA","country":"USA","zip_code":15701},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":11,"Number of employees total":7,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":7,"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":275964,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":150437,"Total revenue":{"value":133491,"GRAVE/MAUSOLEUM OPENINGS":74625,"SALE OF LOTS":18700,"MAUSOLEUM SALES":16066,"BRONZE MEMORIALS & URNS":13850,"GARDEN OF HONOR":10250},"Total other revenue":16946,"Unrelated business revenue":0},"Investment income":{"value":-5496,"Investment income total":26910,"Net investment gain":-32406,"Income from invest bond proceeds":0},"Other revenues":{"value":131023,"Other total":119181,"Royalties revenue":334,"Net rental income":11508,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":399257,"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":176897,"Current officers":19100,"Disqualified persons":0,"Other salaries and wages":137997,"Pension plan contributions":3143,"Other employee benefits":1385,"Payroll taxes":15272},"Other expenses":{"value":222360,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":9130,"Other services":0,"Advertising":15808,"Office expenses":1577,"Information technology":2249,"Royalties":0,"Occupancy":47712,"Travel":0,"Conferences and meetings":1565,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":68918,"Insurance":18934,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":49292,"COGS":25693,"EQUIPMENT MAINTENANCE":14608,"SUPPLIES":5136,"FUEL":3855},"All other expenses":7175},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2639189,"Non-interest bearing cash":5889,"Savings and temp cash investments":86192,"Pledges and grants receivable":0,"Accounts receivable":10830,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":640216,"Prepaid expenses deferred charges":0,"Land, building, equipment":993210,"Investments publicly traded":902852,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":32600,"Sum of Total Liabilities":0,"Accounts payable, accrued":4525,"Grants payable":0,"Deferred, revenue":28075,"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":2606589,"Net assets without donor restriction":2606589,"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":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.4467720427302112,"percentile":0.08191528322924732},"Liabilities to Assets Ratio":{"score":0.012352279431294992,"percentile":0.48692978747462035},"Operating Reserve Ratio":{"score":6.6102510413092315,"percentile":0.8458615444341131},"Officer Compensation Ratio":{"score":0.04783886068372001,"percentile":0.7674851908161326},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.008173997055152886,"percentile":0.40644276594964346},"Asset Growth":{"score":0.03722360054598737,"percentile":0.47596224879984367},"Independent Voting Board Pct":{"score":0.9166666666666666,"percentile":0.24842690827196914},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4394198516592599,"percentile":0.19076298755515328}},"source_xml":"202520759349300807_public.xml"},{"Organization":{"value":null,"Person":["GEORGE M EVANS","JOHN CAMPBELL","BERNARD LOCKARD JR","GEOFFREY KUGLER","JOHN PETTINA","ROBERT POLLOCK","JOSEPH SCHWARTZ","LAURA RHODES","TERRY BUNTON"],"Title":["SECRETARY/TR","PRESIDENT","VICE PESIDEN","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[5.5,1.0,1.0,0.25,0.25,0.25,0.25,0.25,0.25],"Total Compensation":[14820,0,0,0,0,0,0,0,0],"Direct compensation":[14820,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation of a cemetery and mausoleum in white twp, indiana county, pa.","year":2016,"name":"OAKLAND CEMETERY ASSOCIATION","phone":7244632251,"website":"OAKLANDCEMETERYPA.ORG","type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"JOHN CAMPBELL","year_formation":1864,"state_legal_domicile":"PA","total_volunteers":8,"tax_period_begin":"2016-11-01T00:00:00","tax_period_end":"2017-10-31T00:00:00","address":"845 ROSE STREET, INDIANA, PA, 15701, USA","city":"INDIANA","state":"PA","country":"USA","zip_code":15701},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":8,"Number of employees total":4,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":4,"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":453414,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":158676,"Total revenue":{"value":157149,"GRAVE/MAUSOLEUM OPENINGS":67325,"SALE OF LOTS":25600,"MAUSOLEUM SALES":21807,"FOUNDATION SALES":21453,"BRONZE MEMORIALS":20964},"Total other revenue":1527,"Unrelated business revenue":0},"Investment income":{"value":194891,"Investment income total":26351,"Net investment gain":168540,"Income from invest bond proceeds":0},"Other revenues":{"value":99847,"Other total":99525,"Royalties revenue":322,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":268293,"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":140078,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":123197,"Pension plan contributions":3745,"Other employee benefits":1037,"Payroll taxes":12099},"Other expenses":{"value":128215,"Management services":0,"Legal":0,"Accounting":14820,"Lobbying services":0,"Investment management fees":11578,"Other services":0,"Advertising":4100,"Office expenses":609,"Information technology":318,"Royalties":0,"Occupancy":11719,"Travel":0,"Conferences and meetings":364,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":28752,"Insurance":16250,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":34188,"COGS":26639,"FUEL":3139,"EQUIPMENT MAINTENANCE":2263,"BANK SERVICE CHARGES":2147},"All other expenses":5517},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2231116,"Non-interest bearing cash":11961,"Savings and temp cash investments":95944,"Pledges and grants receivable":0,"Accounts receivable":61452,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":251562,"Prepaid expenses deferred charges":0,"Land, building, equipment":398518,"Investments publicly traded":1411679,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":29093,"Sum of Total Liabilities":0,"Accounts payable, accrued":6603,"Grants payable":0,"Deferred, revenue":22490,"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":2202023,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":2202023,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.4082824967910122,"percentile":0.8881875093112878},"Liabilities to Assets Ratio":{"score":0.01303966266209377,"percentile":0.4839133167167295},"Operating Reserve Ratio":{"score":8.315967990219647,"percentile":0.8731826688942514},"Officer Compensation Ratio":{"score":0.05523811653677137,"percentile":0.7315490193875891},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.039275869656538176,"percentile":0.5589880428942865},"Asset Growth":{"score":0.05148819750401787,"percentile":0.532468213344802},"Independent Voting Board Pct":{"score":0.8888888888888888,"percentile":0.2330250129411084},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.607307408828823,"percentile":0.6266739967718473}},"source_xml":"201812329349300856_public.xml"},{"Organization":{"value":null,"Person":["GEORGE EVANS","JOHN CAMPBELL","BERNARD LOCKARD JR","GEOFFREY KUGLER","JOHN PETTINA","ROBERT POLLOCK","JOSEPH SCHWARTZ"],"Title":["SECRETARY/TR","PRESIDENT","VICE PRESIDE","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[5.5,1.0,0.75,0.1,0.1,0.1,0.1],"Total Compensation":[13620,0,0,0,0,0,0],"Direct compensation":[13620,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation of a cemetery and mausoleum in white twp, indiana county, pa.","year":2014,"name":"OAKLAND CEMETERY ASSOCIATION","phone":7244632251,"website":"OAKLANDCEMETERYPA.ORG","type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"JOHN CAMPBELL","year_formation":1864,"state_legal_domicile":"PA","total_volunteers":6,"tax_period_begin":"2014-11-01T00:00:00","tax_period_end":"2015-10-31T00:00:00","address":"845 ROSE STREET, INDIANA, PA, 15701, USA","city":"INDIANA","state":"PA","country":"USA","zip_code":15701},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":6,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":3,"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":434672,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":168641,"Total revenue":{"value":168061,"GRAVE/MAUSOLEUM OPENINGS":64800,"MAUSOLEUM SALES":33826,"BRONZE MEMORIALS":27380,"SALE OF LOTS":25260,"FOUNDATION SALES":16795},"Total other revenue":580,"Unrelated business revenue":0},"Investment income":{"value":168621,"Investment income total":30401,"Net investment gain":138220,"Income from invest bond proceeds":0},"Other revenues":{"value":97410,"Other total":97292,"Royalties revenue":118,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":267133,"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":134441,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":118571,"Pension plan contributions":3604,"Other employee benefits":661,"Payroll taxes":11605},"Other expenses":{"value":132692,"Management services":0,"Legal":0,"Accounting":13620,"Lobbying services":0,"Investment management fees":10923,"Other services":0,"Advertising":707,"Office expenses":234,"Information technology":1298,"Royalties":0,"Occupancy":14367,"Travel":0,"Conferences and meetings":1063,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":28977,"Insurance":14551,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":41773,"COGS":31812,"EQUIPMENT MAINTENANCE":3827,"FUEL":3690,"SUPPLIES":2444},"All other expenses":5179},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2049240,"Non-interest bearing cash":3266,"Savings and temp cash investments":80960,"Pledges and grants receivable":0,"Accounts receivable":12380,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":257848,"Prepaid expenses deferred charges":0,"Land, building, equipment":419983,"Investments publicly traded":1274803,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":31447,"Sum of Total Liabilities":0,"Accounts payable, accrued":6437,"Grants payable":0,"Deferred, revenue":25010,"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":2017793,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":2017793,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.38543775536496483,"percentile":0.8789070978558002},"Liabilities to Assets Ratio":{"score":0.01534568913353243,"percentile":0.4744249327715807},"Operating Reserve Ratio":{"score":7.671234927919801,"percentile":0.8641018992740679},"Officer Compensation Ratio":{"score":0.050985838514897075,"percentile":0.751951481455615},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.8571428571428571,"percentile":0.21680981203217933},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.615026884488749,"percentile":0.6488572975310091}},"source_xml":"201601679349300920_public.xml"},{"Organization":{"value":null,"Person":["GEORGE M EVANS","TERRY BUNTON","JOHN CAMPBELL","DEBORAH EDWARDS","STEPHEN FEE","BERNARD LOCKARD JR","GEOFFREY KUGLER","JOHN PETTINA","ROBERT POLLOCK","LAURA RHODES","JOSEPH SCHWARTZ","RALPH WINGROVE"],"Title":["SECRETARY/TR","DIRECTOR","VICE PRESIDE","DIRECTOR","DIRECTOR","PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[6.0,0.25,0.25,0.25,0.25,7.5,0.25,0.25,0.25,0.25,0.25,0.25],"Total Compensation":[17000,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[17000,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation of a cemetery and mausoleum in white twp, indiana county, pa.","year":2021,"name":"OAKLAND CEMETERY ASSOCIATION","phone":7244632251,"website":"OAKLANDCEMETERY.US","type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"BERNARD LOCKARD JR","year_formation":1864,"state_legal_domicile":"PA","total_volunteers":null,"tax_period_begin":"2021-11-01T00:00:00","tax_period_end":"2022-10-31T00:00:00","address":"845 ROSE STREET, INDIANA, PA, 15701, USA","city":"INDIANA","state":"PA","country":"USA","zip_code":15701},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":11,"Number of employees total":8,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":8,"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":637493,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":149244,"Total revenue":{"value":139728,"GRAVE/MAUSOLEUM OPENINGS":67650,"MAUSOLEUM SALES":26974,"CREMATION GARDEN NICHES":20000,"SALE OF LOTS":13650,"BRONZE MEMORIALS":11454},"Total other revenue":9516,"Unrelated business revenue":0},"Investment income":{"value":365346,"Investment income total":27465,"Net investment gain":337881,"Income from invest bond proceeds":0},"Other revenues":{"value":122903,"Other total":119818,"Royalties revenue":1101,"Net rental income":1984,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":386643,"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":153972,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":135896,"Pension plan contributions":3385,"Other employee benefits":1226,"Payroll taxes":13465},"Other expenses":{"value":232671,"Management services":0,"Legal":0,"Accounting":17600,"Lobbying services":0,"Investment management fees":12124,"Other services":0,"Advertising":683,"Office expenses":500,"Information technology":4286,"Royalties":0,"Occupancy":75235,"Travel":0,"Conferences and meetings":1090,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":35057,"Insurance":17074,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":54854,"COGS":25436,"REPRODUCTION/ARCHIVES":15852,"EQUIPMENT MAINTENANCE":7555,"SUPPLIES":6011},"All other expenses":14168},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2833332,"Non-interest bearing cash":22402,"Savings and temp cash investments":9881,"Pledges and grants receivable":0,"Accounts receivable":10830,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":683265,"Prepaid expenses deferred charges":0,"Land, building, equipment":1035887,"Investments publicly traded":1059567,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":11500},"Liabilities":{"value":26674,"Sum of Total Liabilities":0,"Accounts payable, accrued":3849,"Grants payable":0,"Deferred, revenue":22825,"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":2806658,"Net assets without donor restriction":2806658,"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":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.39349451680253744,"percentile":0.8823063420288957},"Liabilities to Assets Ratio":{"score":0.009414357371462293,"percentile":0.5013609555694301},"Operating Reserve Ratio":{"score":7.328031284673458,"percentile":0.8587143478140493},"Officer Compensation Ratio":{"score":0.04396820839896235,"percentile":0.7869577596997773},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.05637754373185433,"percentile":0.6322338193838433},"Asset Growth":{"score":0.04621796243453185,"percentile":0.5120553926501061},"Independent Voting Board Pct":{"score":0.9166666666666666,"percentile":0.24842690827196914},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6172503857906549,"percentile":0.6550812207784884}},"source_xml":"202302439349300920_public.xml"},{"Organization":{"value":null,"Person":["TERRY BUNTON","JOHN CAMPBELL","DEBORAH EDWARDS","STEPHEN FEE","GEOFFREY KUGLER","BERNARD LOCKARD","JEFF MACK","JOHN PETTINA","ROBERT POLLOCK","LAURA RHODES","JOSEPH SCHWARTZ"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRETOR","PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation of a cemetery and mausoleum in white township, indiana county, pa","year":2024,"name":"OAKLAND CEMETERY ASSOCIATION","phone":7244223651,"website":null,"type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"BERNARD LOCKARD","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2024-11-01T00:00:00","tax_period_end":"2025-10-31T00:00:00","address":"845 ROSE STREET, INDIANA, PA, 15701, USA","city":"INDIANA","state":"PA","country":"USA","zip_code":15701},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":6,"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":485024,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":143817,"Total revenue":{"value":143817,"OPENINGS":59121,"OTHER CEMETERY INCOME":55446,"OAKLAND GARDEN":24750,"MAUSOLEUM SALES":4500},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":180921,"Investment income total":30932,"Net investment gain":149989,"Income from invest bond proceeds":0},"Other revenues":{"value":160286,"Other total":143270,"Royalties revenue":480,"Net rental income":16536,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1058500,"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":159506,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":139245,"Pension plan contributions":3748,"Other employee benefits":1049,"Payroll taxes":15464},"Other expenses":{"value":898994,"Management services":0,"Legal":0,"Accounting":16669,"Lobbying services":0,"Investment management fees":9565,"Other services":0,"Advertising":2392,"Office expenses":3647,"Information technology":0,"Royalties":0,"Occupancy":16986,"Travel":1528,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":105743,"Insurance":18372,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":721431,"COGS":669325,"REPAIRS & MAINTENANCE":39067,"SUPPLIES":9611,"FUEL":3428},"All other expenses":2661},"Functional Expenses":{"value":null,"Program Service Expenses":1052778,"Management And General Expenses":5722,"Fundraising Expenses":0}},"Assets":{"value":2076447,"Non-interest bearing cash":12102,"Savings and temp cash investments":12512,"Pledges and grants receivable":0,"Accounts receivable":10830,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":921848,"Investments publicly traded":1119155,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":43334,"Sum of Total Liabilities":0,"Accounts payable, accrued":8865,"Grants payable":0,"Deferred, revenue":27575,"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":6894},"Fund balance":{"value":2033113,"Net assets without donor restriction":2033113,"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":0.9945942371280113,"percentile":0.9140593154116955},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-1.1823662334235008,"percentile":0.03633842768194129},"Liabilities to Assets Ratio":{"score":0.02086930222635107,"percentile":0.45479534046831294},"Operating Reserve Ratio":{"score":1.9616882380727445,"percentile":0.6110056082351388},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.46153846153846156,"percentile":0.9211286022891154},"Revenue Growth":{"score":0.014728566658560475,"percentile":0.43800763245723295},"Asset Growth":{"score":0.023848374258464606,"percentile":0.4201283101198909},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6528814985127187,"percentile":0.7486784512306357}},"source_xml":"202620359349300602_public.xml"},{"Organization":{"value":null,"Person":["GEORGE M EVANS","TERRY BUNTON","JOHN CAMPBELL","STEPHEN FEE","BERNARD LOCKARD JR","GEOFFREY KUGLER","JOHN PETTINA","ROBERT POLLOCK","LAURA RHODES","JOSEPH SCHWARTZ"],"Title":["SECRETARY/TR","DIRECTOR","VICE PRESIDE","DIRECTOR","PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[5.5,0.25,0.25,0.1,5.0,0.25,0.25,0.25,0.25,0.25],"Total Compensation":[16500,0,0,0,0,0,0,0,0,0],"Direct compensation":[16500,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation of a cemetery and mausoleum in white twp, indiana county, pa.","year":2019,"name":"OAKLAND CEMETERY ASSOCIATION","phone":7244632251,"website":"OAKLANDCEMETERY.US","type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"BERNARD LOCKARD JR","year_formation":1864,"state_legal_domicile":"PA","total_volunteers":null,"tax_period_begin":"2019-11-01T00:00:00","tax_period_end":"2020-10-31T00:00:00","address":"845 ROSE STREET, INDIANA, PA, 15701, USA","city":"INDIANA","state":"PA","country":"USA","zip_code":15701},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":10,"Number of independent voting members":9,"Number of employees total":9,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":9,"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":336732,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":205832,"Total revenue":{"value":191343,"GRAVE/MAUSOLEUM OPENINGS":51350,"CREMATION GARDEN NICHES":47500,"MAUSOLEUM SALES":42142,"SALE OF LOTS":35100,"FOUNDATION SALES":15251},"Total other revenue":14489,"Unrelated business revenue":0},"Investment income":{"value":-167,"Investment income total":24089,"Net investment gain":-24256,"Income from invest bond proceeds":0},"Other revenues":{"value":131067,"Other total":130887,"Royalties revenue":180,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":360473,"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":138556,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":122362,"Pension plan contributions":2276,"Other employee benefits":444,"Payroll taxes":13474},"Other expenses":{"value":221917,"Management services":0,"Legal":4193,"Accounting":16500,"Lobbying services":0,"Investment management fees":10818,"Other services":0,"Advertising":2775,"Office expenses":1680,"Information technology":0,"Royalties":0,"Occupancy":52880,"Travel":0,"Conferences and meetings":120,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":32027,"Insurance":14055,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":80918,"COGS":53073,"SUPPLIES":17973,"EQUIPMENT MAINTENANCE":5963,"BANK SERVICE CHARGES":3909},"All other expenses":5951},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2429054,"Non-interest bearing cash":4752,"Savings and temp cash investments":103109,"Pledges and grants receivable":0,"Accounts receivable":10830,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":548975,"Prepaid expenses deferred charges":0,"Land, building, equipment":510764,"Investments publicly traded":1250624,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":29990,"Sum of Total Liabilities":0,"Accounts payable, accrued":5005,"Grants payable":0,"Deferred, revenue":24985,"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":2399064,"Net assets without donor restriction":2399064,"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":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.07050413979069409,"percentile":0.2566208223525525},"Liabilities to Assets Ratio":{"score":0.012346370233020756,"percentile":0.4869574408463652},"Operating Reserve Ratio":{"score":6.7385185575618705,"percentile":0.8483199848674049},"Officer Compensation Ratio":{"score":0.0457731924443717,"percentile":0.7778273221567075},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.0022744320432498367,"percentile":0.3597078937503272},"Asset Growth":{"score":0.045125650886952196,"percentile":0.5077695105481707},"Independent Voting Board Pct":{"score":0.9,"percentile":0.23882945974943737},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4694535942100977,"percentile":0.25124775442201125}},"source_xml":"202112559349300301_public.xml"},{"Organization":{"value":null,"Person":["GEORGE M EVANS","BERNARD LOCKARD JR","JOHN CAMPBELL","GEOFFREY KUGLER","JOHN PETTINA","ROBERT POLLOCK","JOSEPH SCHWARTZ","LAURA RHODES","TERRY BUNTON"],"Title":["SECRETARY/TR","PESIDENT","VICE PRESIDE","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[5.5,3.0,1.0,0.25,0.25,0.25,0.25,0.25,0.25],"Total Compensation":[15300,0,0,0,0,0,0,0,0],"Direct compensation":[15300,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation of a cemetery and mausoleum in white twp, indiana county, pa.","year":2017,"name":"OAKLAND CEMETERY ASSOCIATION","phone":7244632251,"website":"OAKLANDCEMETERY.US","type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"BERNARD LOCKARD JR","year_formation":1864,"state_legal_domicile":"PA","total_volunteers":8,"tax_period_begin":"2017-11-01T00:00:00","tax_period_end":"2018-10-31T00:00:00","address":"845 ROSE STREET, INDIANA, PA, 15701, USA","city":"INDIANA","state":"PA","country":"USA","zip_code":15701},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":8,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":3,"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":405698,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":121950,"Total revenue":{"value":121380,"GRAVE/MAUSOLEUM OPENINGS":55775,"MAUSOLEUM SALES":20230,"SALE OF LOTS":19475,"FOUNDATION SALES":13590,"BRONZE MEMORIALS":12310},"Total other revenue":570,"Unrelated business revenue":0},"Investment income":{"value":182959,"Investment income total":38960,"Net investment gain":143999,"Income from invest bond proceeds":0},"Other revenues":{"value":100789,"Other total":100526,"Royalties revenue":263,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":260006,"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":142469,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":125211,"Pension plan contributions":3808,"Other employee benefits":1188,"Payroll taxes":12262},"Other expenses":{"value":117537,"Management services":0,"Legal":0,"Accounting":15300,"Lobbying services":0,"Investment management fees":13561,"Other services":0,"Advertising":657,"Office expenses":1197,"Information technology":318,"Royalties":0,"Occupancy":16349,"Travel":0,"Conferences and meetings":327,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":22939,"Insurance":13912,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":27578,"COGS":13699,"EQUIPMENT MAINTENANCE":5625,"SUPPLIES":4729,"FUEL":3525},"All other expenses":5399},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2380689,"Non-interest bearing cash":13737,"Savings and temp cash investments":105910,"Pledges and grants receivable":0,"Accounts receivable":14097,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":246383,"Prepaid expenses deferred charges":0,"Land, building, equipment":375579,"Investments publicly traded":1611035,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":13948},"Liabilities":{"value":32974,"Sum of Total Liabilities":0,"Accounts payable, accrued":9784,"Grants payable":0,"Deferred, revenue":23190,"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":2347715,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":2347715,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.3591144151561013,"percentile":0.8671109318543153},"Liabilities to Assets Ratio":{"score":0.013850612154716556,"percentile":0.4804599226852694},"Operating Reserve Ratio":{"score":9.156284854964886,"percentile":0.8833553377056456},"Officer Compensation Ratio":{"score":0.05884479588932563,"percentile":0.7146834724672987},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.035467097156124505,"percentile":0.5410768814264649},"Asset Growth":{"score":0.05609034345318525,"percentile":0.5496582817164948},"Independent Voting Board Pct":{"score":0.8888888888888888,"percentile":0.2330250129411084},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.602004671673317,"percentile":0.6113509705156585}},"source_xml":"201912409349301106_public.xml"},{"Organization":{"value":null,"Person":["GEORGE M EVANS","TERRY BUNTON","JOHN CAMPBELL","DEBORAH EDWARDS","STEPHEN FEE","BERNARD LOCKARD JR","GEOFFREY KUGLER","JOHN PETTINA","ROBERT POLLOCK","LAURA RHODES","JOSEPH SCHWARTZ","RALPH WINGROVE"],"Title":["SECRETARY/TR","DIRECTOR","VICE PRESIDE","DIRECTOR","DIRECTOR","PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[6.0,0.25,0.25,0.25,0.25,7.5,0.25,0.25,0.25,0.25,0.25,0.25],"Total Compensation":[18450,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[18450,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation of a cemetery and mausoleum in white twp, indiana county, pa.","year":2022,"name":"OAKLAND CEMETERY ASSOCIATION","phone":7244632251,"website":"OAKLANDCEMETERY.US","type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"BERNARD LOCKARD JR","year_formation":1864,"state_legal_domicile":"PA","total_volunteers":null,"tax_period_begin":"2022-11-01T00:00:00","tax_period_end":"2023-10-31T00:00:00","address":"845 ROSE STREET, INDIANA, PA, 15701, USA","city":"INDIANA","state":"PA","country":"USA","zip_code":15701},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":11,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":6,"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":328289,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":204087,"Total revenue":{"value":187437,"GRAVE/MAUSOLEUM OPENINGS":69050,"MAUSOLEUM SALES":36738,"SALE OF LOTS":29850,"CREMATION GARDEN NICHES":27750,"BRONZE MEMORIALS & URNS":24049},"Total other revenue":16650,"Unrelated business revenue":0},"Investment income":{"value":4045,"Investment income total":22989,"Net investment gain":-18944,"Income from invest bond proceeds":0},"Other revenues":{"value":120157,"Other total":112270,"Royalties revenue":607,"Net rental income":7280,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":405065,"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":148522,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":129876,"Pension plan contributions":3170,"Other employee benefits":1241,"Payroll taxes":14235},"Other expenses":{"value":256543,"Management services":0,"Legal":0,"Accounting":18450,"Lobbying services":0,"Investment management fees":8663,"Other services":0,"Advertising":15120,"Office expenses":1048,"Information technology":5720,"Royalties":0,"Occupancy":42477,"Travel":0,"Conferences and meetings":1591,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":67437,"Insurance":17000,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":66861,"COGS":51571,"EQUIPMENT MAINTENANCE":6546,"FUEL":4374,"MISCELLANEOUS":4370},"All other expenses":12176},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2760866,"Non-interest bearing cash":4972,"Savings and temp cash investments":103417,"Pledges and grants receivable":0,"Accounts receivable":10830,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":650425,"Prepaid expenses deferred charges":0,"Land, building, equipment":1062698,"Investments publicly traded":926524,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":2000},"Liabilities":{"value":30984,"Sum of Total Liabilities":0,"Accounts payable, accrued":4004,"Grants payable":0,"Deferred, revenue":25725,"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":1255},"Fund balance":{"value":2729882,"Net assets without donor restriction":2729882,"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":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.23386711099062107,"percentile":0.13593328603725657},"Liabilities to Assets Ratio":{"score":0.011222565673234413,"percentile":0.49226893661929133},"Operating Reserve Ratio":{"score":6.815859183094071,"percentile":0.8497823173766773},"Officer Compensation Ratio":{"score":0.045548245343339955,"percentile":0.7789398729308777},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.030125169632717268,"percentile":0.5152815724956052},"Asset Growth":{"score":0.04313023903501958,"percentile":0.49987790268493537},"Independent Voting Board Pct":{"score":0.9166666666666666,"percentile":0.24842690827196914},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.46322149897079984,"percentile":0.2381397584944993}},"source_xml":"202431429349301568_public.xml"},{"Organization":{"value":null,"Person":["GEORGE M EVANS","JOHN CAMPBELL","BERNARD LOCKARD JR","GEOFFREY KUGLER","JOHN PETTINA","ROBERT POLLOCK","JOSEPH SCHWARTZ","LAURA RHODES","TERRY BUNTON"],"Title":["SECRETARY/TR","PRESIDENT","VICE PESIDEN","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[5.5,1.0,0.75,0.25,0.25,0.25,0.25,0.25,0.25],"Total Compensation":[14220,0,0,0,0,0,0,0,0],"Direct compensation":[14220,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation of a cemetery and mausoleum in white twp, indiana county, pa.","year":2015,"name":"OAKLAND CEMETERY ASSOCIATION","phone":7244632251,"website":"OAKLANDCEMETERYPA.ORG","type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"JOHN CAMPBELL","year_formation":1864,"state_legal_domicile":"PA","total_volunteers":8,"tax_period_begin":"2015-11-01T00:00:00","tax_period_end":"2016-10-31T00:00:00","address":"845 ROSE STREET, INDIANA, PA, 15701, USA","city":"INDIANA","state":"PA","country":"USA","zip_code":15701},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":9,"Number of independent voting members":8,"Number of employees total":3,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":3,"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":264155,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":120950,"Total revenue":{"value":118750,"GRAVE/MAUSOLEUM OPENINGS":56445,"SALE OF LOTS":26300,"BRONZE MEMORIALS":18061,"FOUNDATION SALES":14831,"MISCELLANEOUS INCOME":3113},"Total other revenue":2200,"Unrelated business revenue":0},"Investment income":{"value":50691,"Investment income total":28898,"Net investment gain":21793,"Income from invest bond proceeds":0},"Other revenues":{"value":92514,"Other total":92333,"Royalties revenue":181,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":265046,"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":136318,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":119551,"Pension plan contributions":3698,"Other employee benefits":1126,"Payroll taxes":11943},"Other expenses":{"value":128728,"Management services":0,"Legal":0,"Accounting":14220,"Lobbying services":0,"Investment management fees":10691,"Other services":0,"Advertising":3170,"Office expenses":1331,"Information technology":490,"Royalties":0,"Occupancy":27413,"Travel":0,"Conferences and meetings":431,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":26991,"Insurance":14946,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":23919,"COGS":16157,"FUEL":2626,"SUPPLIES":2607,"EQUIPMENT MAINTENANCE":2529},"All other expenses":5126},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2045700,"Non-interest bearing cash":12951,"Savings and temp cash investments":53432,"Pledges and grants receivable":0,"Accounts receivable":13939,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":257353,"Prepaid expenses deferred charges":0,"Land, building, equipment":427270,"Investments publicly traded":1280755,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":28798,"Sum of Total Liabilities":0,"Accounts payable, accrued":5283,"Grants payable":0,"Deferred, revenue":23515,"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":2016902,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":2016902,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.003373019628627132,"percentile":0.376747898120093},"Liabilities to Assets Ratio":{"score":0.01407733294226915,"percentile":0.47951397253180345},"Operating Reserve Ratio":{"score":7.718282864106608,"percentile":0.8647922430899434},"Officer Compensation Ratio":{"score":0.05365106434354791,"percentile":0.7390897498323604},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.11946773250146227,"percentile":0.12467961289538673},"Asset Growth":{"score":0.04213326962302371,"percentile":0.4958950910711397},"Independent Voting Board Pct":{"score":0.8888888888888888,"percentile":0.2330250129411084},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.46536775361695115,"percentile":0.24258661786507155}},"source_xml":"201712519349301451_public.xml"},{"Organization":{"value":null,"Person":["GEORGE M EVANS","TERRY BUNTON","JOHN CAMPBELL","DEBORAH EDWARDS","STEPHEN FEE","BERNARD LOCKARD JR","GEOFFREY KUGLER","JOHN PETTINA","ROBERT POLLOCK","LAURA RHODES","JOSEPH SCHWARTZ","RALPH WINGROVE"],"Title":["SECRETARY/TR","DIRECTOR","VICE PRESIDE","DIRECTOR","DIRECTOR","PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[5.0,0.25,0.25,0.1,0.25,5.0,0.25,0.25,0.25,0.25,0.25,0.1],"Total Compensation":[17050,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[17050,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation of a cemetery and mausoleum in white twp, indiana county, pa.","year":2020,"name":"OAKLAND CEMETERY ASSOCIATION","phone":7244632251,"website":"OAKLANDCEMETERY.US","type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"BERNARD LOCKARD JR","year_formation":1864,"state_legal_domicile":"PA","total_volunteers":null,"tax_period_begin":"2020-11-01T00:00:00","tax_period_end":"2021-10-31T00:00:00","address":"845 ROSE STREET, INDIANA, PA, 15701, USA","city":"INDIANA","state":"PA","country":"USA","zip_code":15701},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":11,"Number of employees total":9,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":9,"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":497224,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":192138,"Total revenue":{"value":182655,"GRAVE/MAUSOLEUM OPENINGS":62715,"MAUSOLEUM SALES":34432,"CREMATION GARDEN NICHES":34000,"SALE OF LOTS":32500,"BRONZE MEMORIALS":19008},"Total other revenue":9483,"Unrelated business revenue":0},"Investment income":{"value":186386,"Investment income total":26059,"Net investment gain":160327,"Income from invest bond proceeds":0},"Other revenues":{"value":118700,"Other total":118424,"Royalties revenue":276,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":340480,"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":140000,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":124920,"Pension plan contributions":1302,"Other employee benefits":1094,"Payroll taxes":12684},"Other expenses":{"value":200480,"Management services":0,"Legal":975,"Accounting":17050,"Lobbying services":0,"Investment management fees":12900,"Other services":0,"Advertising":825,"Office expenses":1439,"Information technology":5649,"Royalties":0,"Occupancy":35372,"Travel":0,"Conferences and meetings":864,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":34820,"Insurance":13923,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":64895,"COGS":42088,"REPRODUCTION/ARCHIVES":9310,"EQUIPMENT MAINTENANCE":7462,"SUPPLIES":6035},"All other expenses":11768},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":2592123,"Non-interest bearing cash":29158,"Savings and temp cash investments":92110,"Pledges and grants receivable":0,"Accounts receivable":10830,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":566341,"Prepaid expenses deferred charges":0,"Land, building, equipment":497900,"Investments publicly traded":1393380,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":2404},"Liabilities":{"value":36315,"Sum of Total Liabilities":0,"Accounts payable, accrued":4121,"Grants payable":0,"Deferred, revenue":23625,"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":8569},"Fund balance":{"value":2555808,"Net assets without donor restriction":2555808,"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":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.31523820250028156,"percentile":0.8443232173940867},"Liabilities to Assets Ratio":{"score":0.014009751852053318,"percentile":0.4798027966366945},"Operating Reserve Ratio":{"score":7.613143209586466,"percentile":0.8632325025832318},"Officer Compensation Ratio":{"score":0.05007636278195489,"percentile":0.756403638109406},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.02521511921533675,"percentile":0.49104287944821884},"Asset Growth":{"score":0.043583287658168206,"percentile":0.5016242727780181},"Independent Voting Board Pct":{"score":0.9166666666666666,"percentile":0.24842690827196914},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.59238287807644,"percentile":0.5830901352956364}},"source_xml":"202202579349301565_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["TERRY BUNTON","JOHN CAMPBELL","DEBORAH EDWARDS","STEPHEN FEE","GEOFFREY KUGLER","BERNARD LOCKARD","JEFF MACK","JOHN PETTINA","ROBERT POLLOCK","LAURA RHODES","JOSEPH SCHWARTZ"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRETOR","PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Operation of a cemetery and mausoleum in white township, indiana county, pa","year":2024,"name":"OAKLAND CEMETERY ASSOCIATION","phone":7244223651,"website":null,"type":"990","affiliation":null,"foreign_countries":["India"],"principal_officer":"BERNARD LOCKARD","year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2024-11-01T00:00:00","tax_period_end":"2025-10-31T00:00:00","address":"845 ROSE STREET, INDIANA, PA, 15701, USA","city":"INDIANA","state":"PA","country":"USA","zip_code":15701},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":11,"Number of independent voting members":11,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":6,"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":485024,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":143817,"Total revenue":{"value":143817,"OPENINGS":59121,"OTHER CEMETERY INCOME":55446,"OAKLAND GARDEN":24750,"MAUSOLEUM SALES":4500},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":180921,"Investment income total":30932,"Net investment gain":149989,"Income from invest bond proceeds":0},"Other revenues":{"value":160286,"Other total":143270,"Royalties revenue":480,"Net rental income":16536,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1058500,"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":159506,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":139245,"Pension plan contributions":3748,"Other employee benefits":1049,"Payroll taxes":15464},"Other expenses":{"value":898994,"Management services":0,"Legal":0,"Accounting":16669,"Lobbying services":0,"Investment management fees":9565,"Other services":0,"Advertising":2392,"Office expenses":3647,"Information technology":0,"Royalties":0,"Occupancy":16986,"Travel":1528,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":105743,"Insurance":18372,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":721431,"COGS":669325,"REPAIRS & MAINTENANCE":39067,"SUPPLIES":9611,"FUEL":3428},"All other expenses":2661},"Functional Expenses":{"value":null,"Program Service Expenses":1052778,"Management And General Expenses":5722,"Fundraising Expenses":0}},"Assets":{"value":2076447,"Non-interest bearing cash":12102,"Savings and temp cash investments":12512,"Pledges and grants receivable":0,"Accounts receivable":10830,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":921848,"Investments publicly traded":1119155,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":43334,"Sum of Total Liabilities":0,"Accounts payable, accrued":8865,"Grants payable":0,"Deferred, revenue":27575,"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":6894},"Fund balance":{"value":2033113,"Net assets without donor restriction":2033113,"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":0.9945942371280113,"percentile":0.9140593154116955},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-1.1823662334235008,"percentile":0.03633842768194129},"Liabilities to Assets Ratio":{"score":0.02086930222635107,"percentile":0.45479534046831294},"Operating Reserve Ratio":{"score":1.9616882380727445,"percentile":0.6110056082351388},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.46153846153846156,"percentile":0.9211286022891154},"Revenue Growth":{"score":0.014728566658560475,"percentile":0.43800763245723295},"Asset Growth":{"score":0.023848374258464606,"percentile":0.4201283101198909},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6528814985127187,"percentile":0.7486784512306357}},"source_xml":"202620359349300602_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}