Civic Intelligence

Elmwier Cemetery Association Inc

990 • Fiscal year 2017 • EIN 11-0717375

Nov 01, 2016 to Oct 31, 2017 • Filed on Feb 28, 2018

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

11th percentile

0.00x

Higher debt load relative to assets than 11% of similar nonprofits.

2017 filings • $50M-$100M nonprofits • Source year 2017

Liabilities / Revenue

15th percentile

0.03x

Higher debt load relative to revenue than 15% of similar nonprofits.

2017 filings • $50M-$100M nonprofits • Source year 2017

Net Margin

82nd percentile

30%

Higher net margin than 82% of similar nonprofits.

2017 filings • $50M-$100M nonprofits • Source year 2017

Top Officer Pay

59th percentile

$332,864

Higher top officer pay than 59% of similar nonprofits.

Top officer pay equals 12.5% of source-year revenue.

2017 filings • $50M-$100M nonprofits • Source year 2017

Asset Growth

32nd percentile

1.5%

Faster asset growth than 32% of similar nonprofits.

2017 filings • $50M-$100M nonprofits • Annualized from 2016 to 2017

Revenue Growth

17th percentile

-7.0%

Faster revenue growth than 17% of similar nonprofits.

2017 filings • $50M-$100M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets11th percentile

Assets

Up

$54,251,775

Up $777,929 (+1.5%) from 2016

Net Assets

Up

$54,172,216

Up $800,030 (+1.5%) from 2016

Liabilities

Down

$79,559

Down $22,101 (-22%) from 2016

Revenue And Expenses
Liabilities / Revenue15th percentileNet Margin82nd percentile

Revenue

Down

$2,672,084

Down $201,546 (-7.0%) from 2016

Expenses

Up

$1,872,054

Up $77,786 (+4.3%) from 2016

Net Income

Down

$800,030

Down $279,332 (-26%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth32nd 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

2017

Assets$54,251,775
Liabilities$79,559
Net Assets$54,172,216
Open 2017 Filing

Operations Trend

Revenue Growth17th 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

2017

Revenue$2,672,084
Expenses$1,872,054
Net Income$800,030
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Nov 1, 2016 to Oct 31, 2017
Signed
Feb 28, 2018
Return Version
2016v3.0
Gross Receipts
$13,896,291
Mission and Program Overview

Mission

To provide various cemetery services

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$51,872,741$52,709,495▲ $836,754
Savings and Temporary Cash Investments$1,107,063$1,058,310▼ $48,753
Land, Buildings, and Equipment, Net$357,078$320,008▼ $37,070
Inventories for Sale or Use$106,363$102,682▼ $3,681
Accounts Receivable$17,801$48,480▲ $30,679
Total Assets$53,473,846$54,251,775▲ $777,929
Other Assets Total$12,800$12,800→ $0
Liabilities
Accounts Payable and Accrued Expenses$49,420$45,052▼ $4,368
Deferred Revenue$52,240$34,507▼ $17,733
Total Liabilities$101,660$79,559▼ $22,101
Net Assets / Fund Balance
Unrestricted Net Assets$26,574,321$27,078,729▲ $504,408
Permanently Rstr Net Assets$25,315,833$25,666,330▲ $350,497
Temporarily Rstr Net Assets$1,482,032$1,427,157▼ $54,875
Total Net Assets Fund Balance$53,372,186$54,172,216▲ $800,030
Total Liabilities and Net Assets / Fund Balance$53,473,846$54,251,775▲ $777,929

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$190,078$889,323$1,079,401
Other Land Buildings$30,293$220,923$251,216
Equipment$13,049$138,635$151,684
Land$86,588-$86,588

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2016$24,013,306$112,929▲ $1,016,009$903,329$24,238,915
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
Compensation and Service Providers
Top Officer Pay59th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Mark StempaPresident/DirectorPT$280,800$52,064$332,864
Michael PrendergastAsst Secr / SuperFT$94,019$5,223$99,242
Judith StempaSec/treas/DirectorPT$61,900$13,399$75,299
Marvin FreimanVP / Director-$16,500-$16,500
Gerald HassDirector-$9,000-$9,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$495,917
Investment Income
$2,063,238
Other Revenue
$112,929
Change in Net Assets
$800,030

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,672,084
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,672,084
Total Revenue per Form 990
$2,672,084
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,389,759
Other Expenses$482,295
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$626,384--$626,384
Current Officers, Directors, Trustees, and Key Employees$468,529--$468,529
Insurance$154,896--$154,896
Other Employee Benefits$134,433--$134,433
Payroll Taxes$92,070--$92,070
Pension Plan Contributions$68,343--$68,343
Office Expenses$67,240--$67,240
Fees for Services Accounting$50,174--$50,174
Depreciation Depletion$44,217--$44,217
Fees for Services Legal$35,500--$35,500
Fees for Services Other$28,000--$28,000
Other Expenses$17,860--$17,860
All Other Expenses$16,975--$16,975
Total Functional Expenses$1,872,054$0$0$1,872,054

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,872,054
Total Expenses per Audited Statements$1,872,054
Total Expenses per Form 990$1,872,054
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 DirEmployee of Cemeterymatthew Stempa Is the Son of Directors Mark and Judith StempaNo$32,180
-Son of DirLEGAL COUNSELRICHARD FREIMAN, THE CEMETERY'S LEGAL COUNSEL, IS THE SON OF DIRECTOR MARVIN FREIMAN.No$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 SECRETARY/DIRECTOR 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 11B

“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
2018-02-28
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, 2017, 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 441 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/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1153439
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2116707
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt348784
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt418510
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0158477
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1153439
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2116707
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt348784
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt418510
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02226927
IRS990/PYOtherExpensesAmt0410846
IRS990/PYOtherRevenueAmt0176024
IRS990/PYProgramServiceRevenueAmt0470679
IRS990/PYRevenuesLessExpensesAmt01079362
IRS990/PYSalariesCompEmpBnftPaidAmt01383422
IRS990/PYTotalExpensesAmt01794268
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02873630
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0800030
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01107063
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01058310
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0190078
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0889323
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01079401
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt024013306
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0112929
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt024238915
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt01016009
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0903329
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt023583442
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0176024
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt024013306
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01184368
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0930528
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt022404970
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0213122
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt023583442
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01918342
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0952992
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt021717092
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0200174
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt022404970
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01455888
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0968184
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt021513744
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0193745
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt021717092
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01016325
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt01006722
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt013049
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0138635
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0151684
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01872054
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt086588
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt086588
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt030293
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0220923
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0251216
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.94100
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02672084
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, 2017, 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/TermEndowmentBalanceEOYPct00.05900
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0320008
IRS990ScheduleD/TotalExpensesPerForm990Amt01872054
IRS990ScheduleD/TotalRevenuePerForm990Amt02672084
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02672084
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01872054
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/NontaxableBenefitsFilingOrgAmt010754
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt06310
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0MARK STEMPA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President/DIR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0332864
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0RICHARD FREIMAN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0MATTHEW STEMPA
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0SON OF DIR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1SON OF DIR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt032180
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt128000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0EMPLOYEE OF CEMETERYMATTHEW STEMPA IS THE SON OF DIRECTORS MARK AND JUDITH STEMPA
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1LEGAL COUNSELRICHARD FREIMAN, THE CEMETERY'S LEGAL COUNSEL, IS THE SON OF DIRECTOR MARVIN FREIMAN.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Line 2 explanation - PRESIDENT/DIRECTOR MARK STEMPA AND SECRETARY/DIRECTOR 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 11b
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/BOYAmt01482032
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt01427157
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt053473846
IRS990/TotalAssetsEOYAmt054251775
IRS990/TotalAssetsGrp/BOYAmt053473846
IRS990/TotalAssetsGrp/EOYAmt054251775
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalEmployeeCnt026
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01872054
IRS990/TotalFunctionalExpensesGrp/TotalAmt01872054
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0101660
IRS990/TotalLiabilitiesEOYAmt079559
IRS990/TotalLiabilitiesGrp/BOYAmt0101660
IRS990/TotalLiabilitiesGrp/EOYAmt079559
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt053372186
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt054172216
IRS990/TotalOtherCompensationAmt064376
IRS990/TotalProgramServiceExpensesAmt01872054
IRS990/TotalProgramServiceRevenueAmt0495917
IRS990/TotalReportableCompFromOrgAmt0468529
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02672084
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02672084
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt053473846
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt054251775
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt026574321
IRS990/UnrestrictedNetAssetsGrp/EOYAmt027078729
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt059-63 54TH AVE

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$54,251,775
Liabilities
$79,559
Net assets
$54,172,216
Revenue
$2,672,084
Expenses
$1,872,054
Net income
$800,030
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