Civic Intelligence

Southampton Cemetery Association

EIN 11-1674395 • 501(c)13 • Southampton, NY

Pub. 78 Eligible

Profile

sale of grave sites, grave preparation, perpetual care of grave sites and permanent maintenance of grounds.

PO Box 1081Southampton, NY 11969

n/A

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Higher debt load relative to assets than 56% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

58th percentile

0.01x

Higher debt load relative to revenue than 58% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Net Margin

2nd percentile

-104%

Higher net margin than 2% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

6th percentile

-5.9%

Faster asset growth than 6% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

5th percentile

-47%

Faster revenue growth than 5% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$3,118,806

Down $194,630 (-5.9%) from 2024

Liabilities

Up

$997

Up $63 (+6.7%) from 2024

Net Assets

Down

$3,117,809

Down $194,693 (-5.9%) from 2024

Revenue

Down

$186,501

Down $164,192 (-47%) from 2024

Expenses

Up

$381,194

Up $53,518 (+16%) from 2024

Net Income

Down

-$194,693

Down $217,710 (-946%) from 2024

Trend Graphs

Balance Sheet Trend

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,063,285Liabilities 2011: $0Net Assets 2011: $2,063,2852011Assets 2012: $2,017,656Liabilities 2012: $4,296Net Assets 2012: $2,013,3602012Assets 2013: $1,990,791Liabilities 2013: $4,879Net Assets 2013: $1,985,9122013Assets 2014: $1,923,885Liabilities 2014: $3,317Net Assets 2014: $1,920,5682014Assets 2015: $1,885,662Liabilities 2015: $2,902Net Assets 2015: $1,882,7602015Assets 2016: $1,908,884Liabilities 2016: $3,732Net Assets 2016: $1,905,1522016Assets 2017: $1,943,719Liabilities 2017: $6,224Net Assets 2017: $1,937,4952017Assets 2018: $2,041,837Liabilities 2018: $15,066Net Assets 2018: $2,026,7712018Assets 2019: $2,193,283Liabilities 2019: $5,067Net Assets 2019: $2,188,2162019Assets 2020: $2,578,857Liabilities 2020: $6,674Net Assets 2020: $2,572,1832020Assets 2021: $3,144,563Liabilities 2021: $6,001Net Assets 2021: $3,138,5622021Assets 2022: $3,178,391Liabilities 2022: $6,804Net Assets 2022: $3,171,5872022Assets 2023: $3,290,631Liabilities 2023: $1,146Net Assets 2023: $3,289,4852023Assets 2024: $3,313,436Liabilities 2024: $934Net Assets 2024: $3,312,5022024Assets 2025: $3,118,806Liabilities 2025: $997Net Assets 2025: $3,117,8092025

Highlighted filing

2025

Assets$3,118,806
Liabilities$997
Net Assets$3,117,809

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $245,5732011Expenses 2012: $226,5172012Revenue 2013: $204,700Expenses 2013: $232,148Net Income 2013: -$27,4482013Revenue 2014: $155,870Expenses 2014: $221,214Net Income 2014: -$65,3442014Revenue 2015: $185,369Expenses 2015: $223,177Net Income 2015: -$37,8082015Revenue 2016: $207,465Expenses 2016: $185,073Net Income 2016: $22,3922016Revenue 2017: $234,879Expenses 2017: $202,536Net Income 2017: $32,3432017Revenue 2018: $276,562Expenses 2018: $187,286Net Income 2018: $89,2762018Revenue 2019: $364,231Expenses 2019: $202,786Net Income 2019: $161,4452019Revenue 2020: $597,935Expenses 2020: $213,968Net Income 2020: $383,9672020Revenue 2021: $810,690Expenses 2021: $244,311Net Income 2021: $566,3792021Revenue 2022: $319,460Expenses 2022: $286,435Net Income 2022: $33,0252022Revenue 2023: $429,830Expenses 2023: $311,932Net Income 2023: $117,8982023Revenue 2024: $350,693Expenses 2024: $327,676Net Income 2024: $23,0172024Revenue 2025: $186,501Expenses 2025: $381,194Net Income 2025: -$194,6932025

Highlighted filing

2025

Revenue$186,501
Expenses$381,194
Net Income-$194,693

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$3.12$0.00$3.12$0.19$0.38$0.19
2024Detailed filing. Detailed filing data is available for this year.$3.31$0.00$3.31$0.35$0.33$0.02
2023Detailed filing. Detailed filing data is available for this year.$3.29$0.00$3.29$0.43$0.31$0.12
2022Detailed filing. Detailed filing data is available for this year.$3.18$0.01$3.17$0.32$0.29$0.03
2021Detailed filing. Detailed filing data is available for this year.$3.14$0.01$3.14$0.81$0.24$0.57
2020Detailed filing. Detailed filing data is available for this year.$2.58$0.01$2.57$0.60$0.21$0.38
2019Detailed filing. Detailed filing data is available for this year.$2.19$0.01$2.19$0.36$0.20$0.16
2018Detailed filing. Detailed filing data is available for this year.$2.04$0.02$2.03$0.28$0.19$0.09
2017Detailed filing. Detailed filing data is available for this year.$1.94$0.01$1.94$0.23$0.20$0.03
2016Detailed filing. Detailed filing data is available for this year.$1.91$0.00$1.91$0.21$0.19$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.89$0.00$1.88$0.19$0.22$0.04
2014Detailed filing. Detailed filing data is available for this year.$1.92$0.00$1.92$0.16$0.22$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.99$0.00$1.99$0.20$0.23$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$0.00$2.01$0.23
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$0.00$2.06$0.25
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Feb 1, 2024 to Jan 31, 2025
Signed
Jul 21, 2025
Return Version
2024v5.2
Gross Receipts
$1,246,016
Mission and Program Overview

Mission

sale of grave sites, grave preparation, perpetual care of grave sites and permanent maintenance of grounds.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,198,169$1,282,567▲ $84,398
Cash and Non-Interest-Bearing Accounts$759,241$494,947▼ $264,294
Savings and Temporary Cash Investments$473,447$453,259▼ $20,188
Land, Buildings, and Equipment, Net$252,380$293,261▲ $40,881
Prepaid Expenses and Deferred Charges$4,978$4,904▼ $74
Accounts Receivable-$400-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$3,313,436$3,118,806▼ $194,630
Other Assets Total$625,221$589,468▼ $35,753
Liabilities
Accounts Payable and Accrued Expenses$934$997▲ $63
Total Liabilities$934$997▲ $63
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,977,753$1,768,545▼ $209,208
Net Assets Without Donor Restrictions$1,334,749$1,349,264▲ $14,515
Total Net Assets Fund Balance$3,312,502$3,117,809▼ $194,693
Total Liabilities and Net Assets / Fund Balance$3,313,436$3,118,806▼ $194,630

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$118,472$156,782$275,254
Buildings$122,144$142,573$264,717
Land$52,645-$52,645
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kerry GattusoTreasurerPT$10,536$10,536

Board Members and Trustees

NameTitle
Robert Cameron JrPresident
Barbara HamVice President
Charles GuillozTrustee
Richard FowlerTrustee
Robert J CameronTrustee
William SquiresTrustee
Stephen L Ham IiiScty/Asst Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$500
Program Service Revenue
$388,085
Investment Income
$-202,084
Other Revenue
$0
All Other Contributions
$500
Change in Net Assets
$-194,693

Audited Revenue Reconciliation

Revenue per Audited Statements
$186,501
Total Revenue per Audited Statements
$186,501
Total Revenue per Form 990
$186,501
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$260,975
Other Expenses$120,219
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$230,779--$230,779
Depreciation Depletion$32,314--$32,314
Insurance$26,340--$26,340
Payroll Taxes$19,660--$19,660
Fees for Services Accounting-$12,865-$12,865
Current Officers, Directors, Trustees, and Key Employees-$10,536-$10,536
All Other Expenses$8,493$30-$8,523
Fees for Service Investment Mgmnt Fees-$3,812-$3,812
Other Expenses$3,379--$3,379
Fees for Services Legal-$2,750-$2,750
Total Functional Expenses$351,201$29,993$0$381,194

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$381,194
Total Expenses per Audited Statements$381,194
Total Expenses per Form 990$381,194
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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

The vice president and secretary are married and the president and a trustee father and son.

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

The tax return is reviewed and approved by the treasurer before it is filed.

Form 990, Part VI, Section C, Line 19

Documents are available upon request.

Filing and Contact Details

Filer

Filer Name
Southampton Cemetery Association
EIN
11-1674395
Phone
6312833212
Address
PO BOX 1081, SOUTHAMPTON, NY 11969

Signing Officer

Name
Kerry Gattuso
Title
Treasurer
Signed
2025-07-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Robert Cameron Jr
Formed
1885
Legal Domicile
Ny
Voting Board Members
8
Independent Board Members
4
Employees
4
Volunteers
7

Preparer

Firm
Sabel & Oplinger CPA Pc
Address
106 Prospect St, Southampton, NY 11968
Preparer
Robert J Strebel CPA
Phone
6312832370
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

The association has been classified by the internal revenue service as a publicly supported tax-exempt charity persuant to irc 501 (c) 13 and as a not-for-profit corporation under the laws of new york state. Accordingly, no provision for federal or state income taxes is required. As of january 31, 2025, no amounts have been recognized for uncertain tax positions. The asociation's tax returns for 2021 and forward are subject to the usual review by the appropriate taxing authorities.

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IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01334749
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01349264
IRS990/NoncashContributionsAmt0500
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt0589468
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0CARE OF TREES AND GROUNDS
IRS990/OtherExpensesGrp/Desc1VEHICLE REPAIRS & MAINTENANCE
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IRS990/OtherExpensesGrp/Desc3TELEPHONE
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IRS990/OtherExpensesGrp/ProgramServicesAmt19332
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IRS990/OtherExpensesGrp/ProgramServicesAmt33379
IRS990/OtherExpensesGrp/TotalAmt015767
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IRS990/OtherExpensesGrp/TotalAmt25137
IRS990/OtherExpensesGrp/TotalAmt33379
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0230779
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IRS990/PayrollTaxesGrp/ProgramServicesAmt019660
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04978
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04904
IRS990/PrincipalOfficerNm0ROBERT CAMERON JR
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IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0GRAVE PREPARATION FEES
IRS990/ProgramServiceRevenueGrp/Desc1PERMANENT MAINTENANCE FEE
IRS990/ProgramServiceRevenueGrp/Desc2SALE OF GRAVE LOTS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt12170
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2271675
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0156782
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt052645
IRS990ScheduleD/RevenueSubtotalAmt0186501
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS BEEN CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS A PUBLICLY SUPPORTED TAX-EXEMPT CHARITY PERSUANT TO IRC 501 (C) 13 AND AS A NOT-FOR-PROFIT CORPORATION UNDER THE LAWS OF NEW YORK STATE. ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES IS REQUIRED. AS OF JANUARY 31, 2025, NO AMOUNTS HAVE BEEN RECOGNIZED FOR UNCERTAIN TAX POSITIONS. THE ASOCIATION'S TAX RETURNS FOR 2021 AND FORWARD ARE SUBJECT TO THE USUAL REVIEW BY THE APPROPRIATE TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X : FIN48 Footnote
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0293261
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0589468
IRS990ScheduleD/TotalExpensesPerForm990Amt0381194
IRS990ScheduleD/TotalRevenuePerForm990Amt0186501
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IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0381194
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE VICE PRESIDENT AND SECRETARY ARE MARRIED AND THE PRESIDENT AND A TRUSTEE FATHER AND SON.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TAX RETURN IS REVIEWED AND APPROVED BY THE TREASURER BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DOCUMENTS ARE 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 C, Line 19
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt03118806
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0351201
IRS990/TotalFunctionalExpensesGrp/TotalAmt0381194
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0934
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IRS990/TotalLiabilitiesGrp/BOYAmt0934
IRS990/TotalLiabilitiesGrp/EOYAmt0997
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IRS990/TotalProgramServiceExpensesAmt0351201
IRS990/TotalProgramServiceRevenueAmt0388085
IRS990/TotalReportableCompFromOrgAmt010536
IRS990/TotalRevenueGrp/ExclusionAmt0-202084
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0388085
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0186501
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03313436
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03118806
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationOtherInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1081
IRS990/USAddress/CityNm0SOUTHAMPTON
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd011969
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0KERRY GATTUSO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SOUTHAMPTON CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0SOUT
ReturnHeader/Filer/EIN0111674395
ReturnHeader/Filer/PhoneNum06312833212
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1081
ReturnHeader/Filer/USAddress/CityNm0SOUTHAMPTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011969
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0112883699
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SABEL & OPLINGER CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0106 Prospect St
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Southampton
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011968
ReturnHeader/PreparerPersonGrp/PhoneNum06312832370
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT J STREBEL CPA
ReturnHeader/ReturnTs02025-07-21T13:21:38-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-02-01
ReturnHeader/TaxPeriodEndDt02025-01-31

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