Civic Intelligence

Elmwier Cemetery Association Inc

990 • Fiscal year 2016 • EIN 11-0717375

Nov 01, 2015 to Oct 31, 2016 • Filed on Mar 12, 2017

Organization ProfileN/A

View Organization Page

59-63 54th AveMaspeth, NY 11378

(718) 335-2500

Siviq Scores

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

Liabilities / Assets

10th percentile

0.00x

Higher debt load relative to assets than 10% of similar nonprofits.

2016 filings • $50M-$100M nonprofits • Source year 2016

Liabilities / Revenue

14th percentile

0.04x

Higher debt load relative to revenue than 14% of similar nonprofits.

2016 filings • $50M-$100M nonprofits • Source year 2016

Net Margin

88th percentile

38%

Higher net margin than 88% of similar nonprofits.

2016 filings • $50M-$100M nonprofits • Source year 2016

Top Officer Pay

59th percentile

$333,430

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

2016 filings • $50M-$100M nonprofits • Source year 2016

Asset Growth

48th percentile

2.0%

Faster asset growth than 48% of similar nonprofits.

2016 filings • $50M-$100M nonprofits • Annualized from 2015 to 2016

Revenue Growth

9th percentile

-34%

Faster revenue growth than 9% of similar nonprofits.

2016 filings • $50M-$100M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets10th percentile

Assets

Up

$53,473,846

Up $1,045,745 (+2.0%) from 2015

Net Assets

Up

$53,372,186

Up $1,079,362 (+2.1%) from 2015

Liabilities

Down

$101,660

Down $33,617 (-25%) from 2015

Revenue And Expenses
Liabilities / Revenue14th percentileNet Margin88th percentile

Revenue

Down

$2,873,630

Down $1,507,818 (-34%) from 2015

Expenses

Down

$1,794,268

Down $136,280 (-7.1%) from 2015

Net Income

Down

$1,079,362

Down $1,371,538 (-56%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth48th percentile

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

$80M$60M$40M$20M$0Assets 2011: $46,868,217Liabilities 2011: $177,629Net Assets 2011: $46,690,5882011Assets 2012: $47,203,499Liabilities 2012: $199,393Net Assets 2012: $47,004,1062012Assets 2013: $48,099,036Liabilities 2013: $155,638Net Assets 2013: $47,943,3982013Assets 2014: $49,960,962Liabilities 2014: $119,038Net Assets 2014: $49,841,9242014Assets 2015: $52,428,101Liabilities 2015: $135,277Net Assets 2015: $52,292,8242015Assets 2016: $53,473,846Liabilities 2016: $101,660Net Assets 2016: $53,372,1862016Assets 2017: $54,251,775Liabilities 2017: $79,559Net Assets 2017: $54,172,2162017Assets 2018: $54,959,549Liabilities 2018: $104,818Net Assets 2018: $54,854,7312018Assets 2019: $56,277,853Liabilities 2019: $37,756Net Assets 2019: $56,240,0972019Assets 2020: $57,947,941Liabilities 2020: $49,019Net Assets 2020: $57,898,9222020Assets 2021: $62,305,343Liabilities 2021: $45,761Net Assets 2021: $62,259,5822021Assets 2022: $66,084,832Liabilities 2022: $47,440Net Assets 2022: $66,037,3922022Assets 2023: $69,405,899Liabilities 2023: $67,054Net Assets 2023: $69,338,8452023Assets 2024: $72,475,191Liabilities 2024: $95,041Net Assets 2024: $72,380,1502024

Highlighted filing

2016

Assets$53,473,846
Liabilities$101,660
Net Assets$53,372,186
Open 2016 Filing

Operations Trend

Revenue Growth9th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Expenses 2011: $3,018,1992011Expenses 2012: $2,940,9002012Revenue 2013: $2,867,680Expenses 2013: $1,928,388Net Income 2013: $939,2922013Revenue 2014: $3,741,754Expenses 2014: $1,843,228Net Income 2014: $1,898,5262014Revenue 2015: $4,381,448Expenses 2015: $1,930,548Net Income 2015: $2,450,9002015Revenue 2016: $2,873,630Expenses 2016: $1,794,268Net Income 2016: $1,079,3622016Revenue 2017: $2,672,084Expenses 2017: $1,872,054Net Income 2017: $800,0302017Revenue 2018: $2,693,240Expenses 2018: $2,010,725Net Income 2018: $682,5152018Revenue 2019: $3,397,052Expenses 2019: $2,011,686Net Income 2019: $1,385,3662019Revenue 2020: $3,742,249Expenses 2020: $2,083,424Net Income 2020: $1,658,8252020Revenue 2021: $6,553,092Expenses 2021: $2,192,432Net Income 2021: $4,360,6602021Revenue 2022: $5,981,732Expenses 2022: $2,203,922Net Income 2022: $3,777,8102022Revenue 2023: $5,537,286Expenses 2023: $2,235,833Net Income 2023: $3,301,4532023Revenue 2024: $5,502,837Expenses 2024: $2,461,532Net Income 2024: $3,041,3052024

Highlighted filing

2016

Revenue$2,873,630
Expenses$1,794,268
Net Income$1,079,362
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2015 to Oct 31, 2016
Signed
Mar 12, 2017
Return Version
2015v3.0
Gross Receipts
$35,308,375
Mission and Program Overview

Mission

To provide various cemetery services

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$50,022,843$51,872,741▲ $1,849,898
Savings and Temporary Cash Investments$1,874,719$1,107,063▼ $767,656
Land, Buildings, and Equipment, Net$364,509$357,078▼ $7,431
Inventories for Sale or Use$99,604$106,363▲ $6,759
Accounts Receivable$53,626$17,801▼ $35,825
Total Assets$52,428,101$53,473,846▲ $1,045,745
Other Assets Total$12,800$12,800→ $0
Liabilities
Deferred Revenue$87,246$52,240▼ $35,006
Accounts Payable and Accrued Expenses$48,031$49,420▲ $1,389
Total Liabilities$135,277$101,660▼ $33,617
Net Assets / Fund Balance
Unrestricted Net Assets$25,988,620$26,574,321▲ $585,701
Permanently Rstr Net Assets$24,745,213$25,315,833▲ $570,620
Temporarily Rstr Net Assets$1,558,991$1,482,032▼ $76,959
Total Net Assets Fund Balance$52,292,824$53,372,186▲ $1,079,362
Total Liabilities and Net Assets / Fund Balance$52,428,101$53,473,846▲ $1,045,745

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$211,862$865,289$1,077,151
Other Land Buildings$40,578$210,638$251,216
Equipment$18,050$128,737$146,787
Land$86,588-$86,588

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$23,583,442$176,024▲ $1,184,368$930,528$24,013,306
2014$22,404,970$213,122▲ $1,918,342$952,992$23,583,442
2013$21,717,092$200,174▲ $1,455,888$968,184$22,404,970
2012$21,513,744$193,745▲ $1,016,325$1,006,722$21,717,092
2011$21,618,630$155,133▲ $789,014$1,049,033$21,513,744
Compensation and Service Providers
Top Officer Pay59th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark StempaPresident/DirectorPT$280,800$52,630$333,430
Michael PrendergastAsst Secr / SuperFT$94,019$4,922$98,941
Judith StempaSecretary/DirectorPT$60,340$13,887$74,227
Marvin FreimanVP / Director-$16,500$11,818$28,318
Gerald HassDirector-$9,000-$9,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$470,679
Investment Income
$2,226,927
Other Revenue
$176,024
Change in Net Assets
$1,079,362

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,873,630
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,873,630
Total Revenue per Form 990
$2,873,630
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,383,422
Other Expenses$410,846
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$618,291
Current Officers, Directors, Trustees, and Key Employees---$466,969
Other Employee Benefits---$150,330
Insurance---$144,273
Payroll Taxes---$92,561
Pension Plan Contributions---$55,271
Depreciation Depletion---$53,616
Office Expenses---$52,534
Fees for Services Accounting---$46,004
Fees for Services Legal---$28,000
All Other Expenses---$14,313
Other Expenses---$12,724
Total Functional Expenses$0$0$0$1,794,268

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,794,268
Total Expenses per Audited Statements$1,794,268
Total Expenses per Form 990$1,794,268
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Matthew StempaSon of DirectorEmployee of CemeteryNo$31,660
-Son of DirectorLegal CounselNo$28,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

“Line 2 explanation - PRESIDENT/DIRECTOR MARK STEMPA AND DIRECTOR (EMPLOYEE) JUDITH STEMPA ARE HUSBAND AND WIFE.”

Form 990, Part VI, Section A, line 6

“Line 6 explanation - THE PLOTHOLDERS OF THE CEMETERY ARE THE OWNERS OF THE CORPORATION.”

Form 990, Part VI, Section A, line 7A

“How members or shareholders elect governing body: any member (grave or plot owner) may make a nomination for a new member to the board of directors. The members vote on the board appointment at the annual meeting.”

Form 990, Part VI, Section A, line 7B

“Decisions of governing body approval by members or shareholders: all grave and plot owners have voting rights. The actions of the board of directors are approved (or disapproved) by these members at the annual meeting.”

Form 990, Part VI, Section B, line 11

“Line 11a explanation - ALL DIRECTORS WERE PROVIDED WITH A COPY OF FORM 990 PRIOR TO FILING. THE PRESIDENT AND THE FORM 990 PREPARER WERE PRESENT TO ANSWER ANY QUESTIONS.”

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

“Organizational monitoring of its conflict of interest policy: each board member is required to sign a conflict of interest statement annually disclosing any possibly conflicts.”

Form 990, Part VI, Section C, line 19

“UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Elmwier Cemetery Association Inc
EIN
11-0717375
Phone
7183352500
Address
59-63 54TH AVE, MASPETH, NY 11378

Signing Officer

Name
Mark Stempa
Title
President/Director
Phone
7183352500
Signed
2017-03-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Stempa
Formed
1893
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
2
Employees
26
Volunteers
0

Preparer

Firm
Schulman Lobel Et Al LLP
Address
1001 Avenue of the Americas, New York, NY 10018
Preparer
Andrew Muhlstock CPA
Phone
2128685781
Supplemental Narrative

Financial Statement Notes

Part V, Line 4:

“Investment income generated from the endowment is used to pay for the annual care and maintenance of the endowed graves.”

Part X, Line 2:

“Fin 48 footnote: in accordance with asc 740, income taxes, the cemetery is required to disclose unrecognized tax benefits resulting from uncertain tax positions. At october 31, 2016, the cemetery did not have any uncertain tax benefits or liabilities. The cemetery operates in the united states and in state and local jurisdictions, and the previous three years remain subject to examination by the tax authorities. There are presently no ongoing income tax examinations.”

Raw XML AppendixShowing 400 of 419 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/ReconcilationRevenueExpnssAmt01079362
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01874719
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01107063
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0211862
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0865289
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01077151
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt023583442
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0176024
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt024013306
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt01184368
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0930528
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt022404970
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0213122
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt023583442
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01918342
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0952992
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt021717092
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0200174
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt022404970
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01455888
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0968184
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt021513744
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0193745
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt021717092
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01016325
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt01006722
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt021618630
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0155133
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt021513744
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0789014
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt01049033
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt018050
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0128737
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0146787
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01794268
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt086588
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt086588
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt040578
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0210638
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0251216
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.93800
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02873630
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INVESTMENT INCOME GENERATED FROM THE ENDOWMENT IS USED TO PAY FOR THE ANNUAL CARE AND MAINTENANCE OF THE ENDOWED GRAVES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FIN 48 FOOTNOTE: IN ACCORDANCE WITH ASC 740, INCOME TAXES, THE CEMETERY IS REQUIRED TO DISCLOSE UNRECOGNIZED TAX BENEFITS RESULTING FROM UNCERTAIN TAX POSITIONS. AT OCTOBER 31, 2016, THE CEMETERY DID NOT HAVE ANY UNCERTAIN TAX BENEFITS OR LIABILITIES. THE CEMETERY OPERATES IN THE UNITED STATES AND IN STATE AND LOCAL JURISDICTIONS, AND THE PREVIOUS THREE YEARS REMAIN SUBJECT TO EXAMINATION BY THE TAX AUTHORITIES. THERE ARE PRESENTLY NO ONGOING INCOME TAX EXAMINATIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X, Line 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.06200
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0357078
IRS990ScheduleD/TotalExpensesPerForm990Amt01794268
IRS990ScheduleD/TotalRevenuePerForm990Amt02873630
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02873630
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01794268
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/Form990OfOtherOrganizationsInd0X
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0280800
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt035000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt011320
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt06310
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MARK STEMPA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President/DIR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0333430
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0RICHARD FREIMAN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MATTHEW STEMPA
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SON OF DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1SON OF DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt031660
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt128000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0EMPLOYEE OF CEMETERY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1LEGAL COUNSEL
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0RICHARD FREIMAN, ESQ., LEGAL COUNSEL TO THE CEMETERY, IS THE SON OF DIRECTOR MARVIN FREIMAN.
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt1EMPLOYEE OF THE CEMETERY MATTHEW STEMPA IS THE SON OF THE CEMETERY'S PRESIDENT AND DIRECTOR.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0LINE 2
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc1LINE 1
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Line 2 explanation - PRESIDENT/DIRECTOR MARK STEMPA AND DIRECTOR (EMPLOYEE) JUDITH STEMPA ARE HUSBAND AND WIFE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Line 6 explanation - THE PLOTHOLDERS OF THE CEMETERY ARE THE OWNERS OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2HOW MEMBERS OR SHAREHOLDERS ELECT GOVERNING BODY: ANY MEMBER (GRAVE OR PLOT OWNER) MAY MAKE A NOMINATION FOR A NEW MEMBER TO THE BOARD OF DIRECTORS. THE MEMBERS VOTE ON THE BOARD APPOINTMENT AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DECISIONS OF GOVERNING BODY APPROVAL BY MEMBERS OR SHAREHOLDERS: ALL GRAVE AND PLOT OWNERS HAVE VOTING RIGHTS. THE ACTIONS OF THE BOARD OF DIRECTORS ARE APPROVED (OR DISAPPROVED) BY THESE MEMBERS AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Line 11a explanation - ALL DIRECTORS WERE PROVIDED WITH A COPY OF FORM 990 PRIOR TO FILING. THE PRESIDENT AND THE FORM 990 PREPARER WERE PRESENT TO ANSWER ANY QUESTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ORGANIZATIONAL MONITORING OF ITS CONFLICT OF INTEREST POLICY: EACH BOARD MEMBER IS REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY DISCLOSING ANY POSSIBLY CONFLICTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt01558991
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01482032
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt052428101
IRS990/TotalAssetsEOYAmt053473846
IRS990/TotalAssetsGrp/BOYAmt052428101
IRS990/TotalAssetsGrp/EOYAmt053473846
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/TotalAmt01794268
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0135277
IRS990/TotalLiabilitiesEOYAmt0101660
IRS990/TotalLiabilitiesGrp/BOYAmt0135277
IRS990/TotalLiabilitiesGrp/EOYAmt0101660
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt052292824
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt053372186
IRS990/TotalOtherCompensationAmt076947
IRS990/TotalProgramServiceRevenueAmt0470679
IRS990/TotalReportableCompFromOrgAmt0466969
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02873630
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02873630
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt052428101
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt053473846
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt025988620
IRS990/UnrestrictedNetAssetsGrp/EOYAmt026574321
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt059-63 54TH AVE
IRS990/USAddress/CityNm0MASPETH
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd011378
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt02
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK STEMPA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/DIR
ReturnHeader/BusinessOfficerGrp/PhoneNum07183352500
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-03-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ELMWIER CEMETERY ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0ELMW

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$53,473,846
Liabilities
$101,660
Net assets
$53,372,186
Revenue
$2,873,630
Expenses
$1,794,268
Net income
$1,079,362
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$72.5$0.10$72.4$5.50$2.46$3.04
2023Detailed filing. Detailed filing data is available for this year.$69.4$0.07$69.3$5.54$2.24$3.30
2022Detailed filing. Detailed filing data is available for this year.$66.1$0.05$66.0$5.98$2.20$3.78
2021Detailed filing. Detailed filing data is available for this year.$62.3$0.05$62.3$6.55$2.19$4.36
2020Detailed filing. Detailed filing data is available for this year.$57.9$0.05$57.9$3.74$2.08$1.66
2019Detailed filing. Detailed filing data is available for this year.$56.3$0.04$56.2$3.40$2.01$1.39
2018Detailed filing. Detailed filing data is available for this year.$55.0$0.10$54.9$2.69$2.01$0.68
2017Detailed filing. Detailed filing data is available for this year.$54.3$0.08$54.2$2.67$1.87$0.80
2016Detailed filing. Detailed filing data is available for this year.$53.5$0.10$53.4$2.87$1.79$1.08
2015Detailed filing. Detailed filing data is available for this year.$52.4$0.14$52.3$4.38$1.93$2.45
2014Detailed filing. Detailed filing data is available for this year.$50.0$0.12$49.8$3.74$1.84$1.90
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$48.1$0.16$47.9$2.87$1.93$0.94
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$47.2$0.20$47.0$2.94
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$46.9$0.18$46.7$3.02