Nonprofit · EIN 76-0252589
COMMONWEALTH INSTITUTE OF FUNERAL SERVICE
Also known as SERVICE CORPORATION INTERNATIONAL
Tax-exempt · HOUSTON, TX 77090
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $4,236,807 | $2,461,966 | $1,774,841 | $12,191,694 | $364,788 | $11,826,906 |
| December 31, 2023 | 990 | $3,873,351 | $2,258,447 | $1,614,904 | $10,131,537 | $336,574 | $9,794,963 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $6,462
- Program service revenue
- $3,812,393
- Investment income
- $417,952
- Net gain from sales of assets
- $23,171
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $25,125
- Compensation of officers, directors and key employees
- $143,367
- Other salaries and wages
- $890,806
- Salaries, compensation and benefits (total)
- $1,165,343
- Professional fundraising fees
- $0
- Accounting fees
- $185,532
- Occupancy
- $305,436
- Travel
- $42,093
- Depreciation
- $97,989
- Program services (functional)
- $1,164,608
- Management and general (functional)
- $1,297,358
Balance sheet and other
- Total assets, start of year
- $10,131,537
- Total assets, end of year
- $12,191,694
- Total liabilities, end of year
- $364,788
- Net assets, end of year
- $11,826,906
- Land, buildings and equipment
- $374,087
- Publicly traded securities
- $11,202,182
- Net assets without donor restrictions
- $11,798,700
- Net assets with donor restrictions
- $28,206
- Gross receipts
- $4,287,532
- Employees
- 33
- Volunteers
- 9
- Year formed
- 1988
- State of legal domicile
- TX
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Cody L Lopasky | President Trustee or director, Officer | 40 | $139,073 | $0 | $4,294 |
| Genevieve G Keeney | Member Trustee or director | 2 | $0 | $129,272 | $0 |
| Steve A Tidwell | Chairman Trustee or director, Officer | 2 | $0 | $0 | $0 |
| Robert Boetticher Sr | Vice-Chairman Trustee or director, Officer | 2 | $0 | $0 | $0 |
| W Blair Waltrip | Vice President & Treasurer Trustee or director, Officer | 2 | $0 | $0 | $0 |
| Janet S Key | Secretary Trustee or director, Officer | 2 | $0 | $0 | $0 |
| Stuart E Moen | Member Trustee or director | 2 | $0 | $0 | $0 |
| Tammy R Moore | Member Trustee or director | 2 | $0 | $0 | $0 |
| Thomas L Ryan | Member Trustee or director | 2 | $0 | $0 | $0 |
| Stan Szafran | Member Trustee or director | 2 | $0 | $0 | $0 |
| Sumner James Waring III | Member Trustee or director | 2 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| Cody L Lopasky | President Trustee or director, Officer | 40 | $134,104 | $0 | $4,127 |
| Genevieve G Keeney | Board member Trustee or director | 2 | $0 | $111,634 | $4,733 |
| Steven A Tidwell | Chairman Trustee or director, Officer | 2 | $0 | $0 | $0 |
| Robert Boetticher Sr | Vice Chair Trustee or director, Officer | 2 | $0 | $0 | $0 |
| Robert L Waltrip dec 0223 | Chair Emeritus Trustee or director, Officer | 2 | $0 | $0 | $0 |
| W Blair Waltrip | Vice President, Treasurer Trustee or director, Officer | 2 | $0 | $0 | $0 |
| Janet S Key | Secretary Trustee or director, Officer | 2 | $0 | $0 | $0 |
| Stuart E Moen | Board member Trustee or director | 2 | $0 | $0 | $0 |
| Tammy Moore | Board member Trustee or director | 2 | $0 | $0 | $0 |
| Thomas Ryan | Board member Trustee or director | 2 | $0 | $0 | $0 |
| Stan Szafran | Board member Trustee or director | 2 | $0 | $0 | $0 |
| Sumner James Waring III | Board member Trustee or director | 2 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 415 BARREN SPRINGS DR, HOUSTON, TX 77090-5918
- Principal officer (990 for 2024)
- Cody Lopasky, 415 Barren Springs Drive, Houston, TX 77090
- Signed the 990
- Cody Lopasky, President
- Phone
- (281) 873-0262
- Website
- www.commonwealth.edu
- Return prepared by
- Blazek & Vetterling
Mission
Commonwealth Institute of Funeral Service is a vocational, post-secondary teaching institution whose primary purpose is to educate individuals interested in the subjects comprising the curriculum for licensure and a career in funeral service.
Program accomplishments
- Commonwealth Institute of Funeral Service in Houston, Texas, is devoted to raising the standards of the funeral service profession by preparing students as funeral directors and embalmers. The Institute offers two programs - an Associate of Applied Science Degree and a Certificate in Funeral Directing. The Associate of Applied Science Degree in Funeral Service (AAS) teaches students the skills and abilities essential for employment as an embalmer and funeral director. The Certificate in Funeral Directing is designed to teach students the skills and abilities essential for employment as a funeral director in the state of Texas only.Expenses $1,164,608 · grants $25,125 · revenue $3,812,393
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 76-0252589
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1989
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B400)
- Assets (IRS master file)
- $12,191,694
- Income (IRS master file)
- $4,287,532
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $4,236,807 | $2,461,966 | $12,191,694 | IRS |
| 990 | December 2023 | $3,873,351 | $2,258,447 | $10,131,537 | XML |
| 990 | December 2022 | $3,232,407 | $2,026,915 | $8,009,195 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 76-0252589).
Questions about COMMONWEALTH INSTITUTE OF FUNERAL SERVICE
- What is the EIN of COMMONWEALTH INSTITUTE OF FUNERAL SERVICE?
- The employer identification number (EIN) of COMMONWEALTH INSTITUTE OF FUNERAL SERVICE is 76-0252589.
- Is COMMONWEALTH INSTITUTE OF FUNERAL SERVICE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1989.
- Are donations to COMMONWEALTH INSTITUTE OF FUNERAL SERVICE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does COMMONWEALTH INSTITUTE OF FUNERAL SERVICE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of COMMONWEALTH INSTITUTE OF FUNERAL SERVICE due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did COMMONWEALTH INSTITUTE OF FUNERAL SERVICE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of COMMONWEALTH INSTITUTE OF FUNERAL SERVICE?
- The 990 for the year ended December 31, 2024 names Cody Lopasky.
- Who are the officers and directors of COMMONWEALTH INSTITUTE OF FUNERAL SERVICE?
- The 990 for the year ended December 31, 2024 lists 11 people; 1 received compensation from the organization, the highest $139,073 (Cody L Lopasky, President).
- How much revenue does COMMONWEALTH INSTITUTE OF FUNERAL SERVICE have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $4,236,807, expenses of $2,461,966 and total assets of $12,191,694 at year end.
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