Civic Intelligence

St Michael Cemetery Corporation

EIN 04-1474710 • 501(c)13 • Roslindale, MA

Profile

The organization operates a cemetery which includes community mausoleums and columbariums.

500 Canterbury StreetRoslindale, MA 02131

www.stmichaelcemetery.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

38th percentile

0.04x

Higher debt load relative to assets than 38% of similar nonprofits.

$25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.24x

Higher debt load relative to revenue than 52% of similar nonprofits.

$25M-$50M nonprofits • Source year 2024

Net Margin

80th percentile

34%

Higher net margin than 80% of similar nonprofits.

$25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

66th percentile

9.7%

Faster asset growth than 66% of similar nonprofits.

$25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

46th percentile

6.1%

Faster revenue growth than 46% of similar nonprofits.

$25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets38th percentile

Assets

Up

$28,850,377

Up $2,549,752 (+9.7%) from 2023

Liabilities

Down

$1,276,350

Down $167,872 (-12%) from 2023

Net Assets

Up

$27,574,027

Up $2,717,624 (+11%) from 2023

Operations
Liabilities / Revenue52nd percentileNet Margin80th percentile

Revenue

Up

$5,406,458

Up $311,980 (+6.1%) from 2023

Expenses

Up

$3,570,355

Up $136,848 (+4.0%) from 2023

Net Income

Up

$1,836,103

Up $175,132 (+11%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2010: $16,678,778Liabilities 2010: $675,428Net Assets 2010: $16,003,3502010Assets 2011: $16,133,854Liabilities 2011: $724,371Net Assets 2011: $15,409,4832011Assets 2012: $16,859,378Liabilities 2012: $785,563Net Assets 2012: $16,073,8152012Assets 2013: $18,343,156Liabilities 2013: $1,718,630Net Assets 2013: $16,624,5262013Assets 2014: $18,941,387Liabilities 2014: $1,851,140Net Assets 2014: $17,090,2472014Assets 2015: $18,192,769Liabilities 2015: $2,117,230Net Assets 2015: $16,075,5392015Assets 2016: $18,903,221Liabilities 2016: $1,849,773Net Assets 2016: $17,053,4482016Assets 2017: $19,797,712Liabilities 2017: $957,606Net Assets 2017: $18,840,1062017Assets 2018: $19,529,531Liabilities 2018: $1,005,718Net Assets 2018: $18,523,8132018Assets 2019: $21,838,479Liabilities 2019: $1,153,586Net Assets 2019: $20,684,8932019Assets 2020: $23,729,796Liabilities 2020: $1,199,909Net Assets 2020: $22,529,8872020Assets 2021: $27,660,758Liabilities 2021: $1,252,566Net Assets 2021: $26,408,1922021Assets 2022: $25,232,300Liabilities 2022: $2,627,323Net Assets 2022: $22,604,9772022Assets 2023: $26,300,625Liabilities 2023: $1,444,222Net Assets 2023: $24,856,4032023Assets 2024: $28,850,377Liabilities 2024: $1,276,350Net Assets 2024: $27,574,0272024

Highlighted filing

2024

Assets$28,850,377
Liabilities$1,276,350
Net Assets$27,574,027
Open 2024 Filing

Operations Trend

Revenue Growth46th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,529,5212010Expenses 2011: $1,720,9962011Expenses 2012: $1,751,1732012Revenue 2013: $1,996,728Expenses 2013: $1,939,613Net Income 2013: $57,1152013Revenue 2014: $2,473,345Expenses 2014: $2,091,105Net Income 2014: $382,2402014Revenue 2015: $2,098,192Expenses 2015: $2,364,386Net Income 2015: -$266,1942015Revenue 2016: $2,638,603Expenses 2016: $2,343,457Net Income 2016: $295,1462016Revenue 2017: $2,867,169Expenses 2017: $2,311,642Net Income 2017: $555,5272017Revenue 2018: $2,802,704Expenses 2018: $2,427,061Net Income 2018: $375,6432018Revenue 2019: $2,761,522Expenses 2019: $2,785,562Net Income 2019: -$24,0402019Revenue 2020: $5,070,507Expenses 2020: $2,956,420Net Income 2020: $2,114,0872020Revenue 2021: $3,435,807Expenses 2021: $2,997,971Net Income 2021: $437,8362021Revenue 2022: $3,716,730Expenses 2022: $3,183,881Net Income 2022: $532,8492022Revenue 2023: $5,094,478Expenses 2023: $3,433,507Net Income 2023: $1,660,9712023Revenue 2024: $5,406,458Expenses 2024: $3,570,355Net Income 2024: $1,836,1032024

Highlighted filing

2024

Revenue$5,406,458
Expenses$3,570,355
Net Income$1,836,103
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$28,850,377
Liabilities
$1,276,350
Net assets
$27,574,027
Revenue
$5,406,458
Expenses
$3,570,355
Net income
$1,836,103
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$28.9$1.28$27.6$5.41$3.57$1.84
2023Detailed filing. Detailed filing data is available for this year.$26.3$1.44$24.9$5.09$3.43$1.66
2022Detailed filing. Detailed filing data is available for this year.$25.2$2.63$22.6$3.72$3.18$0.53
2021Detailed filing. Detailed filing data is available for this year.$27.7$1.25$26.4$3.44$3.00$0.44
2020Detailed filing. Detailed filing data is available for this year.$23.7$1.20$22.5$5.07$2.96$2.11
2019Detailed filing. Detailed filing data is available for this year.$21.8$1.15$20.7$2.76$2.79$0.02
2018Detailed filing. Detailed filing data is available for this year.$19.5$1.01$18.5$2.80$2.43$0.38
2017Detailed filing. Detailed filing data is available for this year.$19.8$0.96$18.8$2.87$2.31$0.56
2016Detailed filing. Detailed filing data is available for this year.$18.9$1.85$17.1$2.64$2.34$0.30
2015Detailed filing. Detailed filing data is available for this year.$18.2$2.12$16.1$2.10$2.36$0.27
2014Detailed filing. Detailed filing data is available for this year.$18.9$1.85$17.1$2.47$2.09$0.38
2013Detailed filing. Detailed filing data is available for this year.$18.3$1.72$16.6$2.00$1.94$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.9$0.79$16.1$1.75
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.1$0.72$15.4$1.72
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.7$0.68$16.0$1.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.2
Gross Receipts
$8,327,718
Mission and Program Overview

Mission

The organization operates a cemetery which includes community mausoleums and columbariums.

The organization operates a cemetery which includes community mausoleums and columbariums. The organization also operates an environmentally friendly crematory facility.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$12,381,170$12,843,393▲ $462,223
Investments Other Securities$6,183,925$10,414,299▲ $4,230,374
Land, Buildings, and Equipment, Net$3,977,573$3,271,410▼ $706,163
Savings and Temporary Cash Investments$2,589,254$1,146,402▼ $1,442,852
Cash and Non-Interest-Bearing Accounts-$37,627-
Total Assets$26,300,625$28,850,377▲ $2,549,752
Other Assets Total$1,168,703$1,137,246▼ $31,457
Liabilities
Other Liabilities$1,252,189$1,159,050▼ $93,139
Accounts Payable and Accrued Expenses$192,033$117,300▼ $74,733
Total Liabilities$1,444,222$1,276,350▼ $167,872
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$17,001,569$19,540,590▲ $2,539,021
Net Assets With Donor Restrictions$7,854,834$8,033,437▲ $178,603
Total Net Assets Fund Balance$24,856,403$27,574,027▲ $2,717,624
Total Liabilities and Net Assets / Fund Balance$26,300,625$28,850,377▲ $2,549,752

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,846,829$2,216,435$5,063,264
Equipment$305,301$1,993,907$2,299,208
Other Land Buildings$119,280$91,235$210,515
Other Securities$250,000--
Closely Held Equity Interests$9,864,299--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$19,498,592-▲ $7,794,834$-6,740,612$34,034,038
2023$18,284,030-▲ $2,647,118$1,432,556$19,498,592
2022$20,705,226$1,268,983▼ $3,690,179-$18,284,030
2021$17,998,807-▲ $3,256,419$550,000$20,705,226
2020$16,638,075-▲ $1,360,732-$17,998,807
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael SheehanGeneral ManagerFT$262,173$32,803$294,976
Doug CioffiTrusteePT$144,000$60,540$204,540
Paul CioffiTrusteePT$137,920-$137,920
Andrew CioffiTrustee-$28,000-$28,000
William McgrathClerk/secretary-$28,000-$28,000

Board Members and Trustees

NameTitle
Eric CioffiPresident & Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
1581 Consulting CorpConsulting Services1581 MAIDENS ROAD, Maidens, VA 23102$158,000
Joseph W Casper & Son INCCremation187 DORCHESTER ST, South Boston, MA 02127$120,915
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,739,386
Investment Income
$1,691,850
Other Revenue
$-24,778
Change in Net Assets
$1,836,103
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,967,082
Salaries, Compensation, and Employee Benefits$1,603,273
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$693,437
Other Salaries and Wages---$457,617
Depreciation Depletion---$167,010
Comp Disqual Persons---$158,000
Other Employee Benefits---$136,816
Fees for Services Other---$109,498
Office Expenses---$94,753
Payroll Taxes---$93,517
Fees for Service Investment Mgmnt Fees---$73,840
Insurance---$67,020
Pension Plan Contributions---$63,886
Fees for Services Accounting---$43,842
Advertising---$41,159
Occupancy---$41,131
Other Expenses---$23,039
All Other Expenses---$11,507
Fees for Services Legal---$11,006
Total Functional Expenses$0$0$0$3,570,355
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Doug CioffiFamily Member of TrusteeCompensation for Services Rendered to the Organization.No$204,540
-OWNED >35% BY TRUSTEECompensation for Services Rendered to the Organization.No$158,000
Paul CioffiFamily Member of TrusteeCompensation for Services Rendered to the Organization.No$137,920
Andrew CioffiFamily Member of TrusteeCompensation for Services Rendered to the Organization.No$28,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Reserve for Burial Expenses$972,175
Deposits on Burial Rights$176,233
Deposits on Mausoleum - Christ in Garden$10,642
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“A family relationship exists amongst officers paul cioffi, eric cioffi, douglas cioffi, and andrew cioffi.”

Form 990, Part VI, Section B, Line 11B

“Form 990 is reviewed by the board of trustees to determine its appropriateness for filing. The board approves the return before submitting it to the government.”

Form 990, Part VI, Section B, Line 12C

“The organization's trustees, officers, and key employees who may be involved in a conflict of interest situation must bring it to the attention of board. The board shall determine whether a conflict of interest exists. They shall make an annual disclosure of ongoing relationships and interests that may present a conflict of interest. All disclosures and the outcome of the deliberation about whether a conflict of interest exists will be recorded in the minutes of the appropriate deliberative meeting.”

Form 990, Part VI, Section B, Line 15A

“The general manager is given an annual review of his performance by the full board of trustees. Prior to the meeting the board of trustees collects information from the federal filings of comparable organizations. From the data the board determines the duties and the compensation assigned to that entity's general manager. Using that information as a guide the board reviews the performance of the general manager's duties assigned to him and then using the comparable data determines a salary based on the general manager's performance.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available upon request.”

Filing and Contact Details

Filer

Filer Name
St Michael Cemetery Corporation
EIN
04-1474710
Phone
6175241036
Address
500 CANTERBURY STREET, ROSLINDALE, MA 02131

Signing Officer

Name
Eric Cioffi
Title
President,CEO & Treasurer
Phone
6175241036
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eric Cioffi
Formed
1905
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
0
Employees
13
Volunteers
0

Preparer

Firm
Citrin Cooperman Advisors LLC
Address
30 BRAINTREE HL OFFICE PARK STE 300, BRAINTREE, MA 02184
Preparer
Amanda Adams
Phone
7813562000
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

“The organization's endowment funds are held to provide for the perpetual care and improvements of the cemetery and a community mausoleum.”

PART X, LINE 2:

“The corporation accounts for uncertain tax positions in accordance with fasb asc topic income taxes. This topic prescribes a recognition threshold and measurement process for financial statement recognition of uncertain tax positions taken or expected to be taken in a tax return. This topic also provides guidance on recognition, derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. At december 31, 2024, management believes that the corporation has no material uncertain tax positions.”

Raw XML AppendixShowing 400 of 508 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0THE ORGANIZATION OPERATES A CEMETERY WHICH INCLUDES COMMUNITY MAUSOLEUMS AND COLUMBARIUMS. THE ORGANIZATION ALSO OPERATES AN ENVIRONMENTALLY FRIENDLY CREMATORY FACILITY.
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IRS990/InvestmentsPubTradedSecGrp/EOYAmt012843393
IRS990/IRPDocumentCnt08
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt04301577
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03977573
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03271410
IRS990/LandBldgEquipCostOrOtherBssAmt07572987
IRS990/LegalDomicileStateCd0MA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0935072
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01986188
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE ORGANIZATION OPERATES A CEMETERY WHICH INCLUDES COMMUNITY MAUSOLEUMS AND COLUMBARIUMS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt024856403
IRS990/NetAssetsOrFundBalancesEOYAmt027574027
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt01580036
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt01580036
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0881521
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt017001569
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt019540590
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt041131
IRS990/OfficeExpensesGrp/TotalAmt094753
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01168703
IRS990/OtherAssetsTotalGrp/EOYAmt01137246
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0136816
IRS990/OtherExpensesGrp/Desc0CREMATION EXPENSES
IRS990/OtherExpensesGrp/Desc1EQUIPMENT RENTAL & MAIN
IRS990/OtherExpensesGrp/Desc2COST OF LOTS SOLD
IRS990/OtherExpensesGrp/Desc3SECURITY
IRS990/OtherExpensesGrp/TotalAmt0975079
IRS990/OtherExpensesGrp/TotalAmt1276741
IRS990/OtherExpensesGrp/TotalAmt231457
IRS990/OtherExpensesGrp/TotalAmt323039
IRS990/OtherLiabilitiesGrp/BOYAmt01252189
IRS990/OtherLiabilitiesGrp/EOYAmt01159050
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0UBTI FROM SCHEDULE K-1
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0-24778
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt0-24778
IRS990/OtherRevenueTotalAmt0-24778
IRS990/OtherSalariesAndWagesGrp/TotalAmt0457617
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt093517
IRS990/PensionPlanContributionsGrp/TotalAmt063886
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0ERIC CIOFFI
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0CREMATION
IRS990/ProgramServiceRevenueGrp/Desc1LOT SALES
IRS990/ProgramServiceRevenueGrp/Desc2GRAVE, MAUSOLEUM, AND
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02063949
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1942181
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2463302
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02063949
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1942181
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2463302
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01987288
IRS990/PYOtherExpensesAmt01831296
IRS990/PYOtherRevenueAmt0-40029
IRS990/PYProgramServiceRevenueAmt03147219
IRS990/PYRevenuesLessExpensesAmt01660971
IRS990/PYSalariesCompEmpBnftPaidAmt01602211
IRS990/PYTotalExpensesAmt03433507
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05094478
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt01836103
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02589254
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01146402
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.65841
IRS990ScheduleD/BuildingsGrp/BookValueAmt02846829
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02216435
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt05063264
IRS990ScheduleD/CloselyHeldEquityInterestsGrp/BookValueAmt09864299
IRS990ScheduleD/CloselyHeldEquityInterestsGrp/MethodValuationCd0C
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt019498592
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt034034038
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt07794834
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0-6740612
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt018284030
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt019498592
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02647118
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt01432556
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt020705226
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt01268983
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt018284030
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-3690179
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt017998807
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt020705226
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03256419
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0550000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt016638075
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt017998807
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01360732
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0305301
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01993907
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02299208
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0119280
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt091235
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0210515
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0972175
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1176233
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt210642
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RESERVE FOR BURIAL EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEPOSITS ON BURIAL RIGHTS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEPOSITS ON MAUSOLEUM - CHRIST IN GARDEN
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt0300000
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt1250000
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INV IN PARTNERSHIP
IRS990ScheduleD/OtherSecuritiesGrp/Desc1INV IN PRIVATELY HELD CORPORATION
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd1C
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.34159
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION'S ENDOWMENT FUNDS ARE HELD TO PROVIDE FOR THE PERPETUAL CARE AND IMPROVEMENTS OF THE CEMETERY AND A COMMUNITY MAUSOLEUM.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE CORPORATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC TOPIC INCOME TAXES. THIS TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR FINANCIAL STATEMENT RECOGNITION OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THIS TOPIC ALSO PROVIDES GUIDANCE ON RECOGNITION, DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AT DECEMBER 31, 2024, MANAGEMENT BELIEVES THAT THE CORPORATION HAS NO MATERIAL UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03271410
IRS990ScheduleD/TotalBookValueSecuritiesAmt010414299
IRS990ScheduleD/TotalLiabilityAmt01159050
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0262173
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1144000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount114000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt032803
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt146540
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MICHAEL SHEEHAN
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1DOUG CIOFFI
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0GENERAL MANAGER
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1TRUSTEE
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0294976
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1204540
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt01581 CONSULTING CORP
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0DOUG CIOFFI
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1ANDREW CIOFFI
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm2PAUL CIOFFI
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FAMILY MEMBER OF TRUSTEE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1FAMILY MEMBER OF TRUSTEE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt2FAMILY MEMBER OF TRUSTEE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt3OWNED >35% BY TRUSTEE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd20
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd30
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0204540
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt128000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt2137920
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt3158000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0COMPENSATION FOR SERVICES RENDERED TO THE ORGANIZATION.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1COMPENSATION FOR SERVICES RENDERED TO THE ORGANIZATION.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc2COMPENSATION FOR SERVICES RENDERED TO THE ORGANIZATION.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc3COMPENSATION FOR SERVICES RENDERED TO THE ORGANIZATION.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A FAMILY RELATIONSHIP EXISTS AMONGST OFFICERS PAUL CIOFFI, ERIC CIOFFI, DOUGLAS CIOFFI, AND ANDREW CIOFFI.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS REVIEWED BY THE BOARD OF TRUSTEES TO DETERMINE ITS APPROPRIATENESS FOR FILING. THE BOARD APPROVES THE RETURN BEFORE SUBMITTING IT TO THE GOVERNMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S TRUSTEES, OFFICERS, AND KEY EMPLOYEES WHO MAY BE INVOLVED IN A CONFLICT OF INTEREST SITUATION MUST BRING IT TO THE ATTENTION OF BOARD. THE BOARD SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS. THEY SHALL MAKE AN ANNUAL DISCLOSURE OF ONGOING RELATIONSHIPS AND INTERESTS THAT MAY PRESENT A CONFLICT OF INTEREST. ALL DISCLOSURES AND THE OUTCOME OF THE DELIBERATION ABOUT WHETHER A CONFLICT OF INTEREST EXISTS WILL BE RECORDED IN THE MINUTES OF THE APPROPRIATE DELIBERATIVE MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GENERAL MANAGER IS GIVEN AN ANNUAL REVIEW OF HIS PERFORMANCE BY THE FULL BOARD OF TRUSTEES. PRIOR TO THE MEETING THE BOARD OF TRUSTEES COLLECTS INFORMATION FROM THE FEDERAL FILINGS OF COMPARABLE ORGANIZATIONS. FROM THE DATA THE BOARD DETERMINES THE DUTIES AND THE COMPENSATION ASSIGNED TO THAT ENTITY'S GENERAL MANAGER. USING THAT INFORMATION AS A GUIDE THE BOARD REVIEWS THE PERFORMANCE OF THE GENERAL MANAGER'S DUTIES ASSIGNED TO HIM AND THEN USING THE COMPARABLE DATA DETERMINES A SALARY BASED ON THE GENERAL MANAGER'S PERFORMANCE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd11
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0ST MICHAEL CEMETERY CORPORATION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt1ST MICHAEL CEMETERY CORPORATION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0920731801
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN1201585377
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt1C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd1DE

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