Civic Intelligence

Smithtown Cemetery Association Inc

EIN 11-2385930 • 501(c)13 • Smithtown, NY

Profile

OPERATION OF CEMETERY

PO Box 831Smithtown, NY 11787

n/A

Siviq Scores

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

Liabilities / Assets

86th percentile

0.01x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2023

Liabilities / Revenue

88th percentile

0.12x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2023

Net Margin

9th percentile

-56%

Higher net margin than 9% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

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

Asset Growth

55th percentile

3.7%

Faster asset growth than 55% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Revenue Growth

19th percentile

-23%

Faster revenue growth than 19% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2022 to 2023

Assets

Up

$933,508

Up $28,884 (+3.2%) from 2023

Liabilities

Down

$4,045

Down $4,828 (-54%) from 2023

Net Assets

Up

$929,463

Up $33,712 (+3.8%) from 2023

Revenue

Up

$91,567

Up $19,569 (+27%) from 2023

Expenses

Down

$90,055

Down $22,070 (-20%) from 2023

Net Income

Up

$1,512

Up $41,639 (+104%) from 2023

Trend Graphs

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $699,452Liabilities 2011: $0Net Assets 2011: $699,4522011Assets 2012: $698,206Liabilities 2012: $0Net Assets 2012: $698,2062012Assets 2013: $729,130Liabilities 2013: $0Net Assets 2013: $729,1302013Assets 2014: $736,996Liabilities 2014: $0Net Assets 2014: $736,9962014Assets 2015: $707,802Liabilities 2015: $0Net Assets 2015: $707,8022015Assets 2016: $725,523Liabilities 2016: $0Net Assets 2016: $725,5232016Assets 2017: $810,209Liabilities 2017: $0Net Assets 2017: $810,2092017Assets 2018: $770,308Liabilities 2018: $0Net Assets 2018: $770,3082018Assets 2019: $837,610Liabilities 2019: $0Net Assets 2019: $837,6102019Assets 2020: $953,796Liabilities 2020: $7,580Net Assets 2020: $946,2162020Assets 2021: $1,000,105Liabilities 2021: $295Net Assets 2021: $999,8102021Assets 2022: $872,172Liabilities 2022: $33,622Net Assets 2022: $838,5502022Assets 2023: $904,624Liabilities 2023: $8,873Net Assets 2023: $895,7512023Assets 2024: $933,508Liabilities 2024: $4,045Net Assets 2024: $929,4632024

Highlighted filing

2024

Assets$933,508
Liabilities$4,045
Net Assets$929,463

Operations Trend

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

$150K$100K$50K$0-$50KExpenses 2011: $43,8472011Expenses 2012: $52,6742012Revenue 2013: $27,063Expenses 2013: $50,717Net Income 2013: -$23,6542013Revenue 2014: $40,823Expenses 2014: $51,787Net Income 2014: -$10,9642014Revenue 2015: $24,413Expenses 2015: $48,544Net Income 2015: -$24,1312015Revenue 2016: $34,580Expenses 2016: $45,380Net Income 2016: -$10,8002016Revenue 2017: $70,788Expenses 2017: $40,647Net Income 2017: $30,1412017Revenue 2018: $42,928Expenses 2018: $39,020Net Income 2018: $3,9082018Revenue 2019: $107,749Expenses 2019: $51,173Net Income 2019: $56,5762019Revenue 2020: $97,503Expenses 2020: $71,336Net Income 2020: $26,1672020Revenue 2021: $135,985Expenses 2021: $84,935Net Income 2021: $51,0502021Revenue 2022: $93,011Expenses 2022: $142,396Net Income 2022: -$49,3852022Revenue 2023: $71,998Expenses 2023: $112,125Net Income 2023: -$40,1272023Revenue 2024: $91,567Expenses 2024: $90,055Net Income 2024: $1,5122024

Highlighted filing

2024

Revenue$91,567
Expenses$90,055
Net Income$1,512

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.93$0.00$0.93$0.09$0.09$0.00
2023Detailed filing. Detailed filing data is available for this year.$0.90$0.01$0.90$0.07$0.11$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.87$0.03$0.84$0.09$0.14$0.05
2021Detailed filing. Detailed filing data is available for this year.$1.00$0.00$1.00$0.14$0.08$0.05
2020Detailed filing. Detailed filing data is available for this year.$0.95$0.01$0.95$0.10$0.07$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$0.11$0.05$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.77$0.00$0.77$0.04$0.04$0.00
2017Detailed filing. Detailed filing data is available for this year.$0.81$0.00$0.81$0.07$0.04$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$0.03$0.05$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.71$0.00$0.71$0.02$0.05$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.74$0.00$0.74$0.04$0.05$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.73$0.00$0.73$0.03$0.05$0.02
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.00$0.70$0.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.70$0.00$0.70$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 12, 2025
Return Version
2024v5.0
Gross Receipts
$298,264
Mission and Program Overview

Mission

OPERATION OF CEMETERY

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$895,751$929,463▲ $33,712
Investments in Publicly Traded Securities$630,060$658,690▲ $28,630
Land, Buildings, and Equipment, Net$219,630$219,630→ $0
Prepaid Expenses and Deferred Charges$54,864$54,864→ $0
Cash and Non-Interest-Bearing Accounts$70$324▲ $254
Total Assets$904,624$933,508▲ $28,884
Liabilities
Accounts Payable and Accrued Expenses$8,873$4,045▼ $4,828
Total Liabilities$8,873$4,045▼ $4,828
Net Assets / Fund Balance
Total Net Assets Fund Balance$895,751$929,463▲ $33,712
Total Liabilities and Net Assets / Fund Balance$904,624$933,508▲ $28,884

Asset Categories

AssetBook ValueDepreciationBasis
Land$219,630-$219,630
Compensation and Service Providers

Board Members and Trustees

NameTitle
Cathy KelleherTrustee
George EsslerTrustee
Lisa MerrellCorr Secretary
Charles BuntonPres
Lucia SpahrRecord Secretary
Joanne WikTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$100
Program Service Revenue
$44,145
Investment Income
$47,322
Other Revenue
$0
All Other Contributions
$100
Change in Net Assets
$1,512
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$90,055
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$0$0$0$5,323
Fees for Services Legal$0$0$0$4,000
Insurance$0$0$0$2,776
Fees for Services Accounting$0$0$0$1,600
All Other Expenses$0$0$0$684
Advertising$0$0$0$188
Total Functional Expenses$0$0$0$90,055
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Smithtown Cemetery Association Inc
EIN
11-2385930
Phone
5163564297
Address
PO BOX 831, SMITHTOWN, NY 11787

Signing Officer

Name
Charles Buton
Title
President
Phone
5163564297
Signed
2025-03-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joanne Wik
Formed
1896
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
6
Employees
0
Volunteers
0

Preparer

Firm
Michael a Nuzzo CPA
Address
534 LINCOLN AVE, WEST HEMPSTEAD, NY 11552
Preparer
Michael a Nuzzo CPA
Phone
5168077257
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

Given out at the board meeting for review

Pt VI, Line 19

AT THE ANNUAL MEETING

Pt VI, Line 8A

Minutes are taken at every meeting and handed out at the next meeting for approval

Pt VI, Line 8B

WE HAVE NO COMMITTEES

Pt VI, Line 7A

No one officer can appoint or select any member. It has to be a majority vote

Pt VI, Line 12C

Each year the board reviews the board members associations

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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/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt090055
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08873
IRS990/TotalLiabilitiesEOYAmt04045
IRS990/TotalLiabilitiesGrp/BOYAmt08873
IRS990/TotalLiabilitiesGrp/EOYAmt04045
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0895751
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0929463
IRS990/TotalProgramServiceRevenueAmt044145
IRS990/TotalRevenueGrp/ExclusionAmt019059
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt072408
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt091567
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0904624
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0933508
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0109 RHODA AVENUE
IRS990/USAddress/CityNm0NESCONSET
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd011767
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CHARLES BUTON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum05163564297
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SMITHTOWN CEMETERY ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0SMIT
ReturnHeader/Filer/EIN0112385930
ReturnHeader/Filer/PhoneNum05163564297
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 831
ReturnHeader/Filer/USAddress/CityNm0SMITHTOWN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011787
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843720567
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MICHAEL A NUZZO CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0534 LINCOLN AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WEST HEMPSTEAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd011552
ReturnHeader/PreparerPersonGrp/PhoneNum05168077257
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL A NUZZO CPA
ReturnHeader/ReturnTs02025-03-12T17:52:56-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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