Civic Intelligence

Cedar Lawn Cemetary Association

990 • Fiscal year 2018 • EIN 11-0613467

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 12, 2019

PO Box 45East Hampton, NY 11937

(631) 725-0373

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

69th percentile

0.01x

Higher debt load relative to assets than 69% of similar nonprofits.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

72nd percentile

0.07x

Higher debt load relative to revenue than 72% of similar nonprofits.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2018

Net Margin

72nd percentile

45%

Higher net margin than 72% of similar nonprofits.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2018

Asset Growth

47th percentile

0.3%

Faster asset growth than 47% of similar nonprofits.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

83rd percentile

43%

Faster revenue growth than 83% of similar nonprofits.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Up

$2,937,362

Up $7,715 (+0.3%) from 2017

Net Assets

Down

$2,919,977

Down $8,034 (-0.3%) from 2017

Liabilities

Up

$17,385

Up $15,749 (+963%) from 2017

Revenue

Up

$259,326

Up $77,543 (+43%) from 2017

Expenses

Up

$143,537

Up $4,781 (+3.4%) from 2017

Net Income

Up

$115,789

Up $72,762 (+169%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $2,484,033Liabilities 2010: $3,849Net Assets 2010: $2,480,1842010Assets 2011: $2,479,969Liabilities 2011: $1,319Net Assets 2011: $2,478,6502011Assets 2012: $2,607,723Liabilities 2012: $1,364Net Assets 2012: $2,606,3592012Assets 2013: $2,777,709Liabilities 2013: $13,629Net Assets 2013: $2,764,0802013Assets 2014: $2,756,625Liabilities 2014: $14,258Net Assets 2014: $2,742,3672014Assets 2015: $2,738,177Liabilities 2015: $2,343Net Assets 2015: $2,735,8342015Assets 2016: $2,803,646Liabilities 2016: $1,611Net Assets 2016: $2,802,0352016Assets 2017: $2,929,647Liabilities 2017: $1,636Net Assets 2017: $2,928,0112017Assets 2018: $2,937,362Liabilities 2018: $17,385Net Assets 2018: $2,919,9772018Assets 2019: $3,196,100Liabilities 2019: $18,801Net Assets 2019: $3,177,2992019Assets 2020: $3,409,584Liabilities 2020: $19,908Net Assets 2020: $3,389,6762020Assets 2021: $3,649,157Liabilities 2021: $17,500Net Assets 2021: $3,631,6572021Assets 2022: $5,487,591Liabilities 2022: $21,850Net Assets 2022: $5,465,7412022Assets 2023: $5,921,403Liabilities 2023: $0Net Assets 2023: $5,921,4032023Assets 2024: $6,491,066Liabilities 2024: $0Net Assets 2024: $6,491,0662024

Highlighted filing

2018

Assets$2,937,362
Liabilities$17,385
Net Assets$2,919,977

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$400K$300K$200K$100K$0-$100KExpenses 2010: $108,9092010Expenses 2011: $131,6822011Expenses 2012: $117,9242012Revenue 2013: $187,289Expenses 2013: $128,448Net Income 2013: $58,8412013Revenue 2014: $159,048Expenses 2014: $176,598Net Income 2014: -$17,5502014Revenue 2015: $174,734Expenses 2015: $124,878Net Income 2015: $49,8562015Revenue 2016: $166,145Expenses 2016: $131,553Net Income 2016: $34,5922016Revenue 2017: $181,783Expenses 2017: $138,756Net Income 2017: $43,0272017Revenue 2018: $259,326Expenses 2018: $143,537Net Income 2018: $115,7892018Revenue 2019: $229,329Expenses 2019: $146,114Net Income 2019: $83,2152019Revenue 2020: $211,653Expenses 2020: $148,995Net Income 2020: $62,6582020Revenue 2021: $309,520Expenses 2021: $147,978Net Income 2021: $161,5422021Revenue 2022: $282,082Expenses 2022: $223,805Net Income 2022: $58,2772022Revenue 2023: $285,831Expenses 2023: $241,252Net Income 2023: $44,5792023Revenue 2024: $326,128Expenses 2024: $179,060Net Income 2024: $147,0682024

Highlighted filing

2018

Revenue$259,326
Expenses$143,537
Net Income$115,789
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 12, 2019
Return Version
2018v3.1
Gross Receipts
$481,233
Mission and Program Overview

Mission

To maintain and operate a cemetery.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$2,617,149$2,557,460▼ $59,689
Savings and Temporary Cash Investments$145,638$246,474▲ $100,836
Cash and Non-Interest-Bearing Accounts$130,327$77,853▼ $52,474
Land, Buildings, and Equipment, Net$33,418$48,140▲ $14,722
Accounts Receivable$3,115$3,455▲ $340
Total Assets$2,929,647$2,937,362▲ $7,715
Other Assets Total-$3,980-
Liabilities
Accounts Payable and Accrued Expenses-$15,275-
Other Liabilities$1,636$2,110▲ $474
Total Liabilities$1,636$17,385▲ $15,749
Net Assets / Fund Balance
Permanently Rstr Net Assets$2,424,951$2,344,357▼ $80,594
Unrestricted Net Assets$398,376$414,214▲ $15,838
Temporarily Rstr Net Assets$104,684$161,406▲ $56,722
Total Net Assets Fund Balance$2,928,011$2,919,977▼ $8,034
Total Liabilities and Net Assets / Fund Balance$2,929,647$2,937,362▲ $7,715

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$19,473$76,343$95,816
Equipment$1,964$73,306$75,270
Buildings$8,516$27,311$35,827
Land$18,187-$18,187
Other Securities$2,557,460--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Thomas J OsbornePresident
Kenneth BrownVice President
Robert C OsborneTrustee
Steve TalmageTrustee
Tyler J BorsackTrustee
James M Strong IiiSec/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$82,972
Program Service Revenue
$82,274
Investment Income
$49,159
Other Revenue
$44,921
All Other Contributions
$82,972
Change in Net Assets
$115,789

Audited Revenue Reconciliation

Revenue per Audited Statements
$259,233
Revenue Not Reported on Financial Statements
$93
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$93
Total Revenue per Audited Statements
$259,233
Total Revenue per Form 990
$259,326
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$114,955
Salaries, Compensation, and Employee Benefits$28,582
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$26,301--$26,301
Fees for Services Accounting-$16,395-$16,395
Insurance-$5,045-$5,045
Occupancy-$2,938-$2,938
Depreciation Depletion$2,560--$2,560
Payroll Taxes$2,281--$2,281
Office Expenses-$492-$492
Other Expenses$300$339-$339
Total Functional Expenses$118,197$25,340$0$143,537

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$143,537
Total Expenses per Audited Statements$143,537
Total Expenses per Form 990$143,537
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Taxes Payable-ur Gf$2,110
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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

James m. Strong iii, secretary/treasurer and the bookkeeper are siblings. Thomas osborne is robert osborne's son. Tyler j. Borsack, trustee, is james m. Strong iii and the bookkeeper's nephew. The superintendent is james m. Strong iii and the bookkeeper's niece.

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

The secretary/treasurer reviews and approves the tax return prior to signing by comparing the amounts on the tax return to those recorded in its books.

Form 990, Part VI, Section C, Line 19

Copies of the organizations governing documents and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Cedar Lawn Cemetery Association
EIN
11-0613467
Phone
6317250373
Address
PO BOX 45, EAST HAMPTON, NY 11937

Signing Officer

Name
James M Strong Iii
Title
Sec/treasurer
Phone
6317250373
Signed
2019-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James M Strong Iii
Formed
1894
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
2
Employees
3
Volunteers
0

Preparer

Firm
Markowitz Fenelon & Bank Llp
Address
PO BOX 853, BRIDGEHAMPTON, NY 11932-0853
Preparer
Joseph R Mammina Jr CPA
Phone
6315372300
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

The cemetery has a committee that meets with the auditors prior to and after the audit to discuss the audit results. The committee is also responsible for reviewing the work of the auditor and selecting the auditor on an annual basis.

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Realized gain on sale of investments 93.

Raw XML Appendix388 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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IRS990ScheduleD/LandGrp/BookValueAmt018187
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt018187
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt019473
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt076343
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt095816
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02110
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL TAXES PAYABLE-UR GF
IRS990ScheduleD/OtherRevenuesNotIncludedAmt093
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt02557460
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENTS
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0F
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt093
IRS990ScheduleD/RevenueSubtotalAmt0259233
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0REALIZED GAIN ON SALE OF INVESTMENTS 93.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt048140
IRS990ScheduleD/TotalBookValueSecuritiesAmt02557460
IRS990ScheduleD/TotalExpensesPerForm990Amt0143537
IRS990ScheduleD/TotalLiabilityAmt02110
IRS990ScheduleD/TotalRevenuePerForm990Amt0259326
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0259233
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0143537
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0JAMES M. STRONG III, SECRETARY/TREASURER AND THE BOOKKEEPER ARE SIBLINGS. THOMAS OSBORNE IS ROBERT OSBORNE'S SON. TYLER J. BORSACK, TRUSTEE, IS JAMES M. STRONG III AND THE BOOKKEEPER'S NEPHEW. THE SUPERINTENDENT IS JAMES M. STRONG III AND THE BOOKKEEPER'S NIECE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE SECRETARY/TREASURER REVIEWS AND APPROVES THE TAX RETURN PRIOR TO SIGNING BY COMPARING THE AMOUNTS ON THE TAX RETURN TO THOSE RECORDED IN ITS BOOKS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COPIES OF THE ORGANIZATIONS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CEMETERY HAS A COMMITTEE THAT MEETS WITH THE AUDITORS PRIOR TO AND AFTER THE AUDIT TO DISCUSS THE AUDIT RESULTS. THE COMMITTEE IS ALSO RESPONSIBLE FOR REVIEWING THE WORK OF THE AUDITOR AND SELECTING THE AUDITOR ON AN ANNUAL BASIS.
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 C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0104684
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0161406
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02929647
IRS990/TotalAssetsEOYAmt02937362
IRS990/TotalAssetsGrp/BOYAmt02929647
IRS990/TotalAssetsGrp/EOYAmt02937362
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt082972
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt025340
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0118197
IRS990/TotalFunctionalExpensesGrp/TotalAmt0143537
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01636
IRS990/TotalLiabilitiesEOYAmt017385
IRS990/TotalLiabilitiesGrp/BOYAmt01636
IRS990/TotalLiabilitiesGrp/EOYAmt017385
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02928011
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02919977
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0118197
IRS990/TotalProgramServiceRevenueAmt082274
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt093987
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt082367
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0259326
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02929647
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02937362
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0398376
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0414214
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 45
IRS990/USAddress/CityNm0EAST HAMPTON
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd011937
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JAMES M STRONG III
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum06317250373
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0CEDAR LAWN CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0CEDA
ReturnHeader/Filer/EIN0110613467
ReturnHeader/Filer/PhoneNum06317250373
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 45
ReturnHeader/Filer/USAddress/CityNm0EAST HAMPTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011937
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId001C672D348CE608504D6C5B283DCEFEDC43CEFEC
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId0DF9EF81D742CF35E369B8693156DDC40A0350760
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt0139.146.149.158
ReturnHeader/FilingSecurityInformation/IPDt02019-11-12
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ES
ReturnHeader/FilingSecurityInformation/IPTm010:40:28
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0113452093
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MARKOWITZ FENELON & BANK LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 853
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BRIDGEHAMPTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0119320853
ReturnHeader/PreparerPersonGrp/PhoneNum06315372300
ReturnHeader/PreparerPersonGrp/PreparationDt02019-11-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOSEPH R MAMMINA JR CPA
ReturnHeader/ReturnTs02019-11-13T16:18:07-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.49$0.00$6.49$0.33$0.18$0.15
2023Detailed filing. Detailed filing data is available for this year.$5.92$0.00$5.92$0.29$0.24$0.04
2022Detailed filing. Detailed filing data is available for this year.$5.49$0.02$5.47$0.28$0.22$0.06
2021Detailed filing. Detailed filing data is available for this year.$3.65$0.02$3.63$0.31$0.15$0.16
2020Detailed filing. Detailed filing data is available for this year.$3.41$0.02$3.39$0.21$0.15$0.06
2019Detailed filing. Detailed filing data is available for this year.$3.20$0.02$3.18$0.23$0.15$0.08
2018Detailed filing. Detailed filing data is available for this year.$2.94$0.02$2.92$0.26$0.14$0.12
2017Detailed filing. Detailed filing data is available for this year.$2.93$0.00$2.93$0.18$0.14$0.04
2016Detailed filing. Detailed filing data is available for this year.$2.80$0.00$2.80$0.17$0.13$0.03
2015Detailed filing. Detailed filing data is available for this year.$2.74$0.00$2.74$0.17$0.12$0.05
2014Detailed filing. Detailed filing data is available for this year.$2.76$0.01$2.74$0.16$0.18$0.02
2013Detailed filing. Detailed filing data is available for this year.$2.78$0.01$2.76$0.19$0.13$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.61$0.00$2.61$0.12
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.00$2.48$0.13
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.48$0.00$2.48$0.11