Civic Intelligence

Pinelawn Cemetery

EIN 11-1190044 • 501(c)13 • Farmingdale, NY

Profile

The purpose of the cemetery is to provide interment and entombment services and care for graves, mausoleums, and lawn crypts. But since we are a cemetery, there is no mission statement, nor adoption by the governing body.

PO Box 420Farmingdale, NY 11735

pinelawnmemorialpark.com

Siviq Scores

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

Liabilities / Assets

9th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

$100M-$250M nonprofits • Source year 2024

Liabilities / Revenue

10th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

$100M-$250M nonprofits • Source year 2024

Net Margin

64th percentile

12%

Higher net margin than 64% of similar nonprofits.

$100M-$250M 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

42nd percentile

3.4%

Faster asset growth than 42% of similar nonprofits.

$100M-$250M nonprofits • Annualized from 2023 to 2024

Revenue Growth

49th percentile

7.3%

Faster revenue growth than 49% of similar nonprofits.

$100M-$250M nonprofits • Annualized from 2023 to 2024

Assets

Up

$161,903,602

Up $5,324,496 (+3.4%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$161,903,602

Up $5,324,496 (+3.4%) from 2023

Revenue

Up

$42,855,178

Up $2,897,369 (+7.3%) from 2023

Expenses

Up

$37,530,682

Up $1,820,385 (+5.1%) from 2023

Net Income

Up

$5,324,496

Up $1,076,984 (+25%) from 2023

Trend Graphs

Balance Sheet Trend

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

$200M$150M$100M$50M$0Assets 2010: $147,816,700Liabilities 2010: $26,758,460Net Assets 2010: $121,058,2402010Assets 2011: $148,392,652Liabilities 2011: $27,477,040Net Assets 2011: $120,915,6122011Assets 2012: $151,124,708Liabilities 2012: $27,071,253Net Assets 2012: $124,053,4552012Assets 2013: $152,478,996Liabilities 2013: $26,713,494Net Assets 2013: $125,765,5022013Assets 2014: $160,851,535Liabilities 2014: $28,278,033Net Assets 2014: $132,573,5022014Assets 2015: $163,024,902Liabilities 2015: $27,531,382Net Assets 2015: $135,493,5202015Assets 2016: $121,643,744Liabilities 2016: $0Net Assets 2016: $121,643,7442016Assets 2017: $129,157,148Liabilities 2017: $143,660Net Assets 2017: $129,013,4882017Assets 2018: $132,900,826Liabilities 2018: $115,271Net Assets 2018: $132,785,5552018Assets 2019: $136,709,930Liabilities 2019: $85,746Net Assets 2019: $136,624,1842019Assets 2020: $141,136,708Liabilities 2020: $55,040Net Assets 2020: $141,081,6682020Assets 2021: $148,871,665Liabilities 2021: $23,107Net Assets 2021: $148,848,5582021Assets 2022: $152,331,594Liabilities 2022: $0Net Assets 2022: $152,331,5942022Assets 2023: $156,579,106Liabilities 2023: $0Net Assets 2023: $156,579,1062023Assets 2024: $161,903,602Liabilities 2024: $0Net Assets 2024: $161,903,6022024

Highlighted filing

2024

Assets$161,903,602
Liabilities$0
Net Assets$161,903,602

Operations Trend

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

$60M$40M$20M$0-$20MRevenue 2010: $24,747,781Expenses 2010: $22,101,094Net Income 2010: $2,646,6872010Revenue 2011: $24,076,953Expenses 2011: $24,219,581Net Income 2011: -$142,6282011Revenue 2012: $26,269,106Expenses 2012: $23,131,263Net Income 2012: $3,137,8432012Revenue 2013: $26,235,912Expenses 2013: $24,523,865Net Income 2013: $1,712,0472013Revenue 2014: $32,758,821Expenses 2014: $25,950,821Net Income 2014: $6,808,0002014Revenue 2015: $28,192,234Expenses 2015: $25,272,216Net Income 2015: $2,920,0182015Revenue 2016: $28,347,644Expenses 2016: $27,819,241Net Income 2016: $528,4032016Revenue 2017: $33,404,305Expenses 2017: $26,034,561Net Income 2017: $7,369,7442017Revenue 2018: $29,972,804Expenses 2018: $26,200,737Net Income 2018: $3,772,0672018Revenue 2019: $31,686,536Expenses 2019: $27,847,907Net Income 2019: $3,838,6292019Revenue 2020: $41,787,300Expenses 2020: $37,329,816Net Income 2020: $4,457,4842020Revenue 2021: $44,288,902Expenses 2021: $36,522,012Net Income 2021: $7,766,8902021Revenue 2022: $40,231,903Expenses 2022: $36,748,867Net Income 2022: $3,483,0362022Revenue 2023: $39,957,809Expenses 2023: $35,710,297Net Income 2023: $4,247,5122023Revenue 2024: $42,855,178Expenses 2024: $37,530,682Net Income 2024: $5,324,4962024

Highlighted filing

2024

Revenue$42,855,178
Expenses$37,530,682
Net Income$5,324,496

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$162$0.00$162$42.9$37.5$5.32
2023Detailed filing. Detailed filing data is available for this year.$157$0.00$157$40.0$35.7$4.25
2022Detailed filing. Detailed filing data is available for this year.$152$0.00$152$40.2$36.7$3.48
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$149$0.02$149$44.3$36.5$7.77
2020Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$141$0.06$141$41.8$37.3$4.46
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$137$0.09$137$31.7$27.8$3.84
2018Detailed filing. Detailed filing data is available for this year.$133$0.12$133$30.0$26.2$3.77
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$129$0.14$129$33.4$26.0$7.37
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$122$0.00$122$28.3$27.8$0.53
2015Detailed filing. Detailed filing data is available for this year.$163$27.5$135$28.2$25.3$2.92
2014Summary only. Only limited summary data is available for this year.$161$28.3$133$32.8$26.0$6.81
2013Summary only. Only limited summary data is available for this year.$152$26.7$126$26.2$24.5$1.71
2012Summary only. Only limited summary data is available for this year.$151$27.1$124$26.3$23.1$3.14
2011Summary only. Only limited summary data is available for this year.$148$27.5$121$24.1$24.2$0.14
2010Summary only. Only limited summary data is available for this year.$148$26.8$121$24.7$22.1$2.65
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 5, 2025
Return Version
2024v5.2
Gross Receipts
$55,937,739
Mission and Program Overview

Mission

The purpose of the cemetery is to provide interment and entombment services and care for graves, mausoleums, and lawn crypts. But since we are a cemetery, there is no mission statement, nor adoption by the governing body.

SEE SCHEDULE O.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$93,460,606$98,148,507▲ $4,687,901
Rtn Earn Endowment Incm Other Fnds$84,721,224$89,079,181▲ $4,357,957
Cap Stk Tr Prin Current Funds$71,857,882$72,824,421▲ $966,539
Investments Other Securities$3,712,067$3,339,511▼ $372,556
Savings and Temporary Cash Investments$1,714,920$2,440,843▲ $725,923
Cash and Non-Interest-Bearing Accounts$2,651,699$2,281,351▼ $370,348
Land, Buildings, and Equipment, Net$474,672$474,672→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$156,579,106$161,903,602▲ $5,324,496
Other Assets Total$54,565,142$55,218,718▲ $653,576
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$156,579,106$161,903,602▲ $5,324,496
Total Liabilities and Net Assets / Fund Balance$156,579,106$161,903,602▲ $5,324,496

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$0$1,806,000-
Other Land Buildings$500$714,601-
Land$392,623--
Equipment$81,549$14,190,384-
Other Assets Org$276,380--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$84,134,056$2,350,164▲ $1,996,452-$88,480,672
2023$81,157,969$2,249,037▲ $727,050-$84,134,056
2022$78,629,121$2,214,116▲ $314,732-$81,157,969
2021$72,451,854$2,341,744▲ $3,835,523-$78,629,121
2020$68,134,833$2,268,025▲ $2,048,996-$72,451,854
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Justin D LockeDirector, President & SuperintendentFT$563,220$68,223$631,443
Chong YunCounselorFT$329,703$33,933$363,636
Alexandra LockeExecutive Vice PresidentFT$312,155$36,125$348,280
Brian GoblewskiVice President of Sales & MarketingFT$277,144$65,097$342,241
John M GrazianoCounselorFT$271,881$40,137$312,018
Lynn MioneCounselorFT$258,484$17,496$275,980
Raymond GenaoCounselorFT$201,474$27,854$229,328
Loralee ReuschSecretary & TreasurerFT$196,935$27,000$223,935
Thomas McdonaldCounselorFT$190,706$31,416$222,122
Randi GustitusAssistant SecretaryFT$140,212$37,090$177,302
Mark a CuthbertsonOutside CounselPT$110,691-$110,691
Roger StebbinsDirector-$11,100-$11,100
Leon MccainDirector-$10,500-$10,500
Tien H LinDirector-$10,500-$10,500
Adamandia ArestouDirector-$8,250-$8,250
Arthur J KremerDirector-$8,250-$8,250
Bruce W GeigerDirector-$8,250-$8,250
Daniel Craig JrDirector-$8,250-$8,250
Jonathan GayninDirector-$8,250-$8,250
Mark a CuthbertsonDirector-$8,250-$8,250
Peter T LoseeDirector-$8,250-$8,250
Stephen D LockeChairman of the Board-$8,250-$8,250

Highest Paid Contractors

ContractorServicesLocationCompensation
Matthews InternationalMemorialization Products400 BERGEN AVE, Kearny, NJ 07032$1,531,491
Creter Vault CorpMasonry417 US-202, Flemington, NJ 08822$1,448,970
Lamay & Sons INCMasonry160 W 10TH ST, Huntington Station, NY 11746$853,571
Design Data Direct INCMarketing ServicesPO BOX 169, Nesconset, NY 11767$849,928
Welfare Fund Local 74Health Benefits3636 33RD STREET SUITE 202, Long Island City, NY 11106$789,763
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$36,878,191
Investment Income
$5,093,636
Other Revenue
$883,351
Change in Net Assets
$5,324,496

Audited Revenue Reconciliation

Revenue per Audited Statements
$42,855,178
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,010,755
Total Revenue per Audited Statements
$43,865,933
Total Revenue per Form 990
$42,855,178
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$22,601,020
Salaries, Compensation, and Employee Benefits$14,929,662
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$10,362,126
All Other Expenses---$5,958,625
Current Officers, Directors, Trustees, and Key Employees---$1,817,928
Office Expenses---$1,806,371
Advertising---$1,453,632
Other Employee Benefits---$1,432,689
Other Expenses---$1,164,704
Insurance---$1,102,773
Payroll Taxes---$952,679
Fees for Services Legal---$592,317
Fees for Service Investment Mgmnt Fees---$365,932
Pension Plan Contributions---$364,240
Occupancy---$207,407
Fees for Services Accounting---$70,150
Fees for Services Other---$42,193
Total Functional Expenses$0$0$0$37,530,682

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$44,183,433
Expenses per Audited Statements$37,530,682
Total Expenses per Form 990$37,530,682
Expenses Not Reported on Form 990$6,652,751
Expenses Not Reported on Financial Statements$0
International Activity

International Summary

Offices
0
Employees
0
Spending
$3,339,511

International Compliance

Activity in boycott countries
No
Foreign corporation ownership
Yes
Foreign partnership interest
Yes
Interest in foreign trust
No
Passive foreign investment company interest
Yes
Transfers to foreign corporations
Yes

International Activities

RegionActivityServicesOfficesEmployeesSpending
Central America and the Caribbean - Antigua & Barbuda, Aruba, Bahamas,Investments---$1,397,391
East Asia and the Pacific - Australia, Brunei, Burma, Cambodia,Investments---$1,262,099
Europe (including Iceland & Greenland) - Albania, Andorra, Austria, BelgiumInvestments---$448,158
North America - Canada and Mexico, But Not the United StatesInvestments---$231,863
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
Alexandra LockeAN ENTITY GREATER THAN 35% OWNED BY CURRENT BOARD MEMBERS AND OFFICERSRental of PropertyNo$1,036,660
-Chairman of the BoardPayments Received as Owner of Land Share CertificatesNo$487,896
Stephen D LockeSpouse of Justin D Locke, Daughter-in-law of Stephen D LockeEmploymentNo$348,280
Adamandia ArestouCurrent Board Member Is Sole ProprietorIndependent Contractor ArrangementNo$110,691
-DirectorPayments Received as Owner of Land Share CertificatesNo$15,375
-Current Board Member Is a PartnerIndependent Contractor ArrangementNo$1,607
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
Yes
Business relationship with family members
Yes
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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

Family relationship - stephen d locke, justin d locke, and alexandra locke business relationship - stephen d locke and adamandia arestou are board members of this organization and are board members of another organization

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

Plot owners may vote for directors at annual board meeting.

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

The form 990 is prepared by the organization's auditor and then reviewed by the organization's internal accountant. The internal accountant reviews the return with the audit committee. The internal accountant then provides the return to the organization's president for approval and signature.

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

The organization presents each interested person with a statement to be signed indicating that the board member has read the organization's conflict of interest policy and is in full compliance with all aspects of the policy.

Form 990, Part VI, Section B, Line 15

Compensation of officers and key employees are brought before the board with the exception of the board member whose compensation is being considered. The board deliberates based on studies of compensation of executives in the region at similar sized organizations.

Form 990, Part VI, Section C, Line 18

The form is available upon request.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Form 990, Part VIII, Line 11A

This amounts represents distributions paid to the cemetery as owner of land share certificates.

Filing and Contact Details

Filer

Filer Name
Pinelawn Cemetery
EIN
11-1190044
Phone
6312496100
Address
PO BOX 420, FARMINGDALE, NY 11735
Doing Business As
Pinelawn Memorial Park

Signing Officer

Name
Justin D Locke
Title
President
Phone
6312496100
Signed
2025-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Justin D Locke
Formed
1902
Legal Domicile
Ny
Voting Board Members
12
Independent Board Members
6
Employees
344
Volunteers
0

Preparer

Firm
Cerini & Associates Llp
Address
3340 VETERANS MEMORIAL HWY, BOHEMIA, NY 11716
Preparer
Mahnaz Cavalluzzi
Phone
6315821600
Supplemental Narrative

Additional Explanations

FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

The purpose of the cemetery is to provide interment and entombment services and care for graves, mausoleums, and lawn crypts.

Form 990, Part IX, Line 24E

Mausoleum construction 918,299. Materials, supplies & services - grave decorations 817,977. Lawn crypts 806,381. Equipment purchases 671,907. Furniture and fixtures 549,265. Materials, supplies & services - development 498,452. Materials, supplies & services - grave liners 394,446. Retention sales cancellations - refunds 279,930. Materials, supplies & services - interments 252,731. Pre-need bronze expenses 138,062. Materials, supplies & services - crypt inscriptions 132,324. Crematorial installation 119,914. Lpf certificate repurchases 103,626. Materials, supplies & services - entombments 99,151. Payments under deferred compensation plan 83,744. Features 33,642. Administrative 28,148. N.y.s. Cemetery board vandalism assessment 18,275. N.y.s. Cemetery board assessment 10,920. Association dues 1,275. Garage, warehouse & storage facility purchases 156.

Financial Statement Notes

PART V, LINE 4:

Pinelawn's permanent maintenance fund exists to provide for the perpetual care of the cemetery and its grounds. Pinelawn follows certain regulations set forth by the new york state cemetery board. Such regulations establish minimum funding standards for the permanent maintenance fund based on sales of cemetery inventory. The regulations also provide limitations on the use of permanent maintenance fund income for current operations.

PART X, LINE 2:

Pinelawn evaluated its activities for uncertain tax positions and has determined that there were no uncertain tax positions for 2024.

PART XI, LINE 2D - OTHER ADJUSTMENTS:

Financial statements based on gross receipts/disbursements of general fund.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Financial statements based on gross receipts/disbursements of general fund.

Raw XML AppendixShowing 400 of 793 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.

Path#Value
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IRS990/BooksInCareOfDetail/PhoneNum06312496100
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IRS990/Desc0THE PURPOSE OF THE CEMETERY IS TO PROVIDE INTERMENT AND ENTOMBMENT SERVICES AND CARE FOR GRAVES, MAUSOLEUMS, AND LAWN CRYPTS. ALL REVENUE AND EXPENSES ARE RELATED TO THIS ACTIVITY.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIRMAN OF THE BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR, PRESIDENT & SUPERINTENDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6OUTSIDE COUNSEL
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
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IRS990/Form990PartVIISectionAGrp/TitleTxt14SECRETARY & TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt15EXECUTIVE VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt16VICE PRESIDENT OF SALES & MARKETING
IRS990/Form990PartVIISectionAGrp/TitleTxt17COUNSELOR
IRS990/Form990PartVIISectionAGrp/TitleTxt18COUNSELOR
IRS990/Form990PartVIISectionAGrp/TitleTxt19COUNSELOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20COUNSELOR
IRS990/Form990PartVIISectionAGrp/TitleTxt21COUNSELOR
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IRS990/MissionDesc0THE PURPOSE OF THE CEMETERY IS TO PROVIDE INTERMENT AND ENTOMBMENT SERVICES AND CARE FOR GRAVES, MAUSOLEUMS, AND LAWN CRYPTS. BUT SINCE WE ARE A CEMETERY, THERE IS NO MISSION STATEMENT, NOR ADOPTION BY THE GOVERNING BODY.
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