2025-06-27T08:18:11-04:00 2025-02-28 251685380 CATANESE GROUP PC 307 STATE ST JOHNSTOWN PA 15905 990 2024-03-01 250404480 CITIZENS' CEMETERY ASSOCIATION CITI 8145352652 801 MILLCREEK ROAD JOHNSTOWN PA 159052396 MARK DURAY PRESIDENT - COO 8145352652 2025-06-23 true false DUSTIN P SHERRY CPA P01210264 8142558400 2025-06-23 2024 2025-03-06 01:10:19Z MARK DURAY 801 MILLCREEK ROAD JOHNSTOWN PA 15905 13484597 false X WWW.GRANDVIEWJOHNSTOWNPA.COM X 1885 PA TO PROCURE, MAINTAIN, AND DECORATE A CEMETERY AT OR NEAR JOHNSTOWN, PENNSYLVANIA, TO BE USED AS A PLACE OF BURIAL IN ACCORDANCE WITH BY-LAWS AND RULES AND REGULATIONS OF THE CORPORATION. 7 7 26 0 0 887779 1005817 537676 907614 11124 8680 1436579 1922111 0 0 710997 754296 0 0 524843 537028 1235840 1291324 200739 630787 13760883 14780318 79480 62901 13681403 14717417 X TO PROCURE, MAINTAIN, AND DECORATE A CEMETERY AT OR NEAR JOHNSTOWN, PENNSYLVANIA, TO BE USED AS A PLACE OF BURIAL IN ACCORDANCE WITH BY-LAWS AND RULES AND REGULATIONS OF THE CORPORATION. false false 852143 PROVIDE CARE AND MAINTENANCE OF OVER 69,000 GRAVESITES AND 5 MAUSOLEUMS, ROADWAYS, HISTORICAL MARKERS, WALLS, FENCES AND GATES, INCLUDING PERPETUAL CARE EXPENSES PROVIDE CARE AND MAINTENANCE OF OVER 69,000 GRAVESITES AND 5 MAUSOLEUMS, ROADWAYS, HISTORICAL MARKERS, WALLS, FENCES AND GATES, INCLUDING PERPETUAL CARE EXPENSES 852143 false false false false false false false false true true true false false false true false true false false false false false false false false false false false false false false false false false false false false false false false true true true false true 9 0 26 true false false false false false false false false X 7 7 false false false false false false false true true false false true true true true true true true true false X X KENNETH JONES 8145352652 801 MILLCREEK ROAD JOHNSTOWN PA 15905 MARK DURAY PRESIDENT - 40.00 X 104860 0 15674 KENNETH JONES SECRETARY-TR 40.00 X 55264 0 9172 GEORGE S ASHMAN TRUSTEE 0.50 X 1100 0 0 CHARLES PRICE III CHAIRMAN, CE 0.50 X X 1100 0 0 DONALD C OVERDORFF TRUSTEE 0.50 X 1100 0 0 RICHARD D SCHROTT TRUSTEE, VIC 0.50 X X 1100 0 0 NICHOLAS O ANTONAZZO TRUSTEE 0.50 X 900 0 0 DENVER E WHARTON TRUSTEE 0.50 X 900 0 0 DAVID THOMSON TRUSTEE 0.50 X 200 0 0 166524 24846 1 false false false PROGRAM SERVICE REVENUE 812900 1005817 1005817 1005817 427734 427734 3000 3000 3000 3000 12042366 11562486 479880 479880 479880 OTHER REVENUE 5680 5680 5680 1922111 1491377 430734 574470 574470 18183 18183 102674 102674 58969 58969 7100 7100 90861 90861 21000 21000 4248 4248 27224 18918 8306 26480 26480 161043 161043 46661 46661 MONUMENT SALES EXPENSES 44573 44573 ENDOWMENT EXPENSE(FLOWERS 24695 24695 GASOLINE AND OIL 22648 22648 OTHER OPERATING 16856 16856 43639 29891 13748 1291324 852143 439181 0 271271 368742 658710 379657 145833 125499 8701 6788682 4548106 1789875 2240576 10876493 11655844 10000 10000 13760883 14780318 79480 62901 79480 62901 X 12734742 13661527 946661 1055890 13681403 14717417 13760883 14780318 X 630787 296001 109226 X false true X true 5584662 186091 721247 261627 6230373 5247805 60570 521626 245339 5584662 5615180 56880 -176877 247378 5247805 5376593 56605 433181 251199 5615180 5102605 43108 479089 248209 5376593 true false 40854 40854 4783939 3466781 1317158 480763 346594 134169 1483126 734731 748395 2240576 EQUITY SECURITIES 4177289 F CORPORATE BONDS 4027027 F GOVERNMENT & AGENCIES 1704050 F MUTUAL FUNDS 1697358 F MUNICIPAL OBLIGATIONS 50120 F 11655844 X 2485667 296003 267553 563556 1922111 1922111 1558877 267553 267553 1291324 1291324 SCHEDULE D, PAGE 2, PART V, LINE 4 PRESERVATION AND BEAUTIFICATION AND MAINTENANCE OF CEMETERY GROUNDS AND MAUSOLEUMS. SCHEDULE D, PAGE 3, PART X IN ACCORDANCE WITH FASB ASC TOPIC 740, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, THE ASSOCIATION MUST DETERMINE AND ASSESS ANY MATERIAL POSITIONS TAKEN IN ANY INCOME TAX RETURN AS OF THE DATE THEY ADOPT THE STANDARD, INCLUDING ALL SIGNIFICANT UNCERTAIN POSITIONS, IN ALL TAX YEARS THAT ARE STILL SUBJECT TO ASSESSMENT OR CHALLENGE BY RELEVANT TAXING AUTHORITIES. A BENEFIT RELATED TO AN UNCERTAIN TAX POSITION WILL BE SUSTAINED ON ITS TECHNICAL MERITS. MANAGEMENT OF THE ASSOCIATION BELIEVES THAT FOR ALL THE YEARS SUBJECT TO AUDIT BY THE RELEVANT TAXING AUTHORITIES, NO MATERIAL UNCERTAIN TAX POSITIONS SHOULD BE RECOGNIZED IN THE FINANCIAL STATEMENTS. THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE POSITIONS TAKEN ON ITS TAX RETURNS. NONETHELESS, THE AMOUNTS ULTIMATELY PAID, IF ANY, UPON RESOLUTION OF THE ISSUES RAISED BY THE TAXING AUTHORITIES MAY DIFFER MATERIALLY FROM THE AMOUNTS ACCRUED FOR EACH YEAR. THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE OR LOCAL TAX EXAMINATIONS BY AUTHORITIES BEFORE 2021. MANAGEMENT BELIEVES ITS NON-PROFIT STATUS WOULD BE UPHELD UPON EXAMINATION. SCHEDULE D, PAGE 4, PART XI, LINE 2D 15% TRANSFER 76,862 REIMBURSEMENT FROM ENDOWMENT FUND 190,691 ENDOWMENT ADDITIONS 0 SCHEDULE D, PAGE 4, PART XII, LINE 2D REIMBURSEMENT FROM ENDOWMENT FUND 190,691 15% TRANSFER 76,862 FORM 990, PAGE 2, PART III, LINE 4D PROVIDE CARE AND MAINTENANCE OF OVER 69,000 GRAVESITES AND 5 MAUSOLEUMS, ROADWAYS, HISTORICAL MARKERS, WALLS, FENCES AND GATES, INCLUDING PERPETUAL CARE EXPENSES FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE 990 IS PROVIDED TO EACH MEMBER OF THE GOVERNING BOARD FOR THEM TO REVIEW PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C ANNUALLY, THE BOARD OF TRUSTEES AND OFFICERS ARE SURVEYED IN REGARD TO THE POSSIBLE CONFLICTS OF INTEREST AND AN APPROPRIATE REPORT IS SUBMITTED TO THE BOARD OF TRUSTEES CONCERNING ANY INTEREST DISCLOSED. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION IS BASED ON AN ANALYSIS OF SIMILAR NON-PROFIT CORPORATIONS IN THE SAME INDUSTRY. A COMPARABLE SALARY WAS DETERMINED BY THE OPERATIONS COMMITTEE AND PRESENTED TO THE BOARD FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION IS BASED ON AN ANALYSIS OF SIMILAR NON-PROFIT CORPORATIONS IN THE SAME INDUSTRY. A COMPARABLE SALARY WAS DETERMINED BY THE OPERATIONS COMMITTEE AND PRESENTED TO THE BOARD FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 ANY GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 ENDOWMENT ADDITIONS 109,226 GRANDVIEW MONUMENT SALES INC 801 MILLCREEK ROAD JOHNSTOWN PA 15905 342028447 SALE OF MO PA NA C CORP -103 14525 1.00000 false false false false false false false false false false false false false false true true false true false false GRANDVIEW MONUMENT SALES INC Q BOARD APPROVAL