Liabilities / Assets
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
The Sterling Cemetery
EIN 11-2493701 • 501(c)13 • Greenport, NY
Profile
By law, cemetery associations may acquire, own, manage, and control cemeteries. Cemetery associations must be organized in accordance with the non-profit corporate laws. Associations may not be organized to engage in speculation in cemetery lots and property, or operating for private gain, either directly or indirectly, of any association member. The association's board of directors and/or trustees must hold an annual association meeting at which it must accept an annual financial statement that contains and accounting of association income and expenses for the preceding fiscal year and an accounting of association assets. Cemetery associations may enact bylaws providing for the care and management of all burial lots, and the protection of all shrubs, trees, fences and monuments. The incorporators, organizers, or members of an association, or, if none are living, the owners of the burial lots, by a majority of vote, amy amend the articles of association or bylaws. Associations may rece
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
58th percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
82nd percentile
Higher net margin than 82% of similar nonprofits.
Top Officer Pay
71st percentile
Higher top officer pay than 71% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
73rd percentile
Faster asset growth than 73% of similar nonprofits.
Revenue Growth
90th percentile
Faster revenue growth than 90% of similar nonprofits.
Balance Sheet
Assets
Up$610,604
Up $59,803 (+11%) from 2024
Liabilities
Flat$0
Flat from 2024
Net Assets
Up$610,604
Up $59,803 (+11%) from 2024
Revenue
Up$104,943
Up $46,301 (+79%) from 2024
Expenses
Up$61,928
Up $2,949 (+5.0%) from 2024
Net Income
Up$43,015
Up $43,352 (+12864%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $610,604
- Liabilities
- $0
- Net assets
- $610,604
- Revenue
- $104,943
- Expenses
- $61,928
- Net income
- $43,015
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Feb 17, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $151,267
Mission and Program Overview
Mission
By law, cemetery associations may acquire, own, manage, and control cemeteries. Cemetery associations must be organized in accordance with the non-profit corporate laws. Associations may not be organized to engage in speculation in cemetery lots and property, or operating for private gain, either directly or indirectly, of any association member. The association's board of directors and/or trustees must hold an annual association meeting at which it must accept an annual financial statement that contains and accounting of association income and expenses for the preceding fiscal year and an accounting of association assets. Cemetery associations may enact bylaws providing for the care and management of all burial lots, and the protection of all shrubs, trees, fences and monuments. The incorporators, organizers, or members of an association, or, if none are living, the owners of the burial lots, by a majority of vote, amy amend the articles of association or bylaws. Associations may rece
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $541,941 | $324,881 | ▼ $217,060 |
| Investments in Publicly Traded Securities | - | $260,335 | - |
| Cash and Non-Interest-Bearing Accounts | $8,860 | $22,109 | ▲ $13,249 |
| Total Assets | $550,801 | $610,604 | ▲ $59,803 |
| Other Assets Total | - | $3,279 | - |
| Liabilities | |||
| Total Liabilities | $0 | $0 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $550,801 | $610,604 | ▲ $59,803 |
| Total Net Assets Fund Balance | $550,801 | $610,604 | ▲ $59,803 |
| Total Liabilities and Net Assets / Fund Balance | $550,801 | $610,604 | ▲ $59,803 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Patrick Walden | President |
| Candee Perham | Trustee |
| Matthew J Swain | Trustee |
| Robert Hamilton | Trustee |
| Timothy Heaney | Trustee |
| Robin Walden | Secretary/tr |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $11,375
- Program Service Revenue
- $76,450
- Investment Income
- $17,118
- Other Revenue
- $0
- All Other Contributions
- $11,375
- Change in Net Assets
- $43,015
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $61,928 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $48,208 | - | - | $48,208 |
| Insurance | $3,568 | - | - | $3,568 |
| Fees for Service Investment Mgmnt Fees | - | $3,120 | - | $3,120 |
| Office Expenses | $1,174 | $1,175 | - | $2,349 |
| Advertising | $543 | - | - | $543 |
| Fees for Services Accounting | - | $525 | - | $525 |
| Other Expenses | $45 | - | - | $45 |
| Total Functional Expenses | $57,108 | $4,820 | $0 | $61,928 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
- 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, Page 6, Part VI, Line 11B
“The treasurer reviews the form 990 before filing.”
Form 990, Page 6, Part VI, Line 19
“Documents are available upon request.”
Filing and Contact Details
Filer
- Filer Name
- The Sterling Cemetery
- EIN
- 11-2493701
- Phone
- 6314770573
- Address
- PO BOX 842, GREENPORT, NY 11944
Signing Officer
- Name
- Robin Walden
- Title
- Secretary/treasurer
- Phone
- 6314770573
- Signed
- 2026-02-17
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Robin Walden
- Legal Domicile
- Ny
- Voting Board Members
- 6
- Independent Board Members
- 6
- Employees
- 0
Preparer
- Firm
- FERRETTI & ODELL CPA'S PLLC
- Address
- PO BOX 2127 820 FRONT STREET, GREENPORT, NY 11944-1631
- Preparer
- Bryan Ferretti CPA
- Phone
- 6314773011
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“By law, cemetery associations may acquire, own, manage, and control cemeteries. Cemetery associations must be organized in accordance with the non-profit corporate laws. Associations may not be organized to engage in speculation in cemetery lots and property, or operating for private gain, either directly or indirectly, of any association member. The association's board of directors and/or trustees must hold an annual association meeting at which it must accept an annual financial statement that contains and accounting of association income and expenses for the preceding fiscal year and an accounting of association assets. Cemetery associations may enact bylaws providing for the care and management of all burial lots, and the protection of all shrubs, trees, fences and monuments. The incorporators, organizers, or members of an association, or, if none are living, the owners of the burial lots, by a majority of vote, amy amend the articles of association or bylaws. Associations may receive and hold in trust donations that must be invested as the law requires for the investment of trust funds, except when the donors otherwise authorize. Association officers, directors, or trustees may not serve as an officer, director, or trustee of any other company that manages or operates any aspect of the cemetery.”
Form 990, Page 2, Part III, Line 4A
“By law, cemetery associations may acquire, own, manage, and control cemeteries. Cemetery associations must be organized in accordance with the non-profit corporate laws. Associations may not be organized to engage in speculation in cemetery lots and property, or operating for private gain, either directly or indirectly, of any association member. The association's board of directors and/or trustees must hold an annual association meeting at which it must accept an annual financial statement that contains and accounting of association income and expenses for the preceding fiscal year and an accounting of association assets. Cemetery associations may enact bylaws providing for the care and management of all burial lots, and the protection of all shrubs, trees, fences and monuments. The incorporators, organizers, or members of an association, or, if none are living, the owners of the burial lots, by a majority of vote, amy amend the articles of association or bylaws. Associations may receive and hold in trust donations that must be invested as the law requires for the investment of trust funds, except when the donors otherwise authorize. Association officers, directors, or trustees may not serve as an officer, director, or trustee of any other company that manages or operates any aspect of the cemetery.”
Raw XML Appendix285 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 |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | BY LAW, CEMETERY ASSOCIATIONS MAY ACQUIRE, OWN, MANAGE, AND CONTROL CEMETERIES. CEMETERY ASSOCIATIONS MUST BE ORGANIZED IN ACCORDANCE WITH THE NON-PROFIT CORPORATE LAWS. ASSOCIATIONS MAY NOT BE ORGANIZED TO ENGAGE IN SPECULATION IN CEMETERY LOTS AND PROPERTY, OR OPERATING FOR PRIVATE GAIN, EITHER DIRECTLY OR INDIRECTLY, OF ANY ASSOCIATION MEMBER. THE ASSOCIATION'S BOARD OF DIRECTORS AND/OR TRUSTEES MUST HOLD AN ANNUAL ASSOCIATION MEETING AT WHICH IT MUST ACCEPT AN ANNUAL FINANCIAL STATEMENT THAT CONTAINS AND ACCOUNTING OF ASSOCIATION INCOME AND EXPENSES FOR THE PRECEDING FISCAL YEAR AND AN ACCOUNTING OF ASSOCIATION ASSETS. CEMETERY ASSOCIATIONS MAY ENACT BYLAWS PROVIDING FOR THE CARE AND MANAGEMENT OF ALL BURIAL LOTS, AND THE PROTECTION OF ALL SHRUBS, TREES, FENCES AND MONUMENTS. THE INCORPORATORS, ORGANIZERS, OR MEMBERS OF AN ASSOCIATION, OR, IF NONE ARE LIVING, THE OWNERS OF THE BURIAL LOTS, BY A MAJORITY OF VOTE, AMY AMEND THE ARTICLES OF ASSOCIATION OR BYLAWS. ASSOCIATIONS MAY RECE |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 543 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 543 |
| IRS990/AllOtherContributionsAmt | 0 | 11375 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE STERLING CEMETERY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6314770573 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO BOX 842 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | GREENPORT |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 11944 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 8860 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 22109 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 11375 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 17118 |
| IRS990/CYOtherExpensesAmt | 0 | 61928 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 76450 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 43015 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 61928 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 104943 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | BY LAW, CEMETERY ASSOCIATIONS MAY ACQUIRE, OWN, MANAGE, AND CONTROL CEMETERIES. CEMETERY ASSOCIATIONS MUST BE ORGANIZED IN ACCORDANCE WITH THE NON-PROFIT CORPORATE LAWS. ASSOCIATIONS MAY NOT BE ORGANIZED TO ENGAGE IN SPECULATION IN CEMETERY LOTS AND PROPERTY, OR OPERATING FOR PRIVATE GAIN, EITHER DIRECTLY OR INDIRECTLY, OF ANY ASSOCIATION MEMBER. THE ASSOCIATION'S BOARD OF DIRECTORS AND/OR TRUSTEES MUST HOLD AN ANNUAL ASSOCIATION MEETING AT WHICH IT MUST ACCEPT AN ANNUAL FINANCIAL STATEMENT THAT CONTAINS AND ACCOUNTING OF ASSOCIATION INCOME AND EXPENSES FOR THE PRECEDING FISCAL YEAR AND AN ACCOUNTING OF ASSOCIATION ASSETS. CEMETERY ASSOCIATIONS MAY ENACT BYLAWS PROVIDING FOR THE CARE AND MANAGEMENT OF ALL BURIAL LOTS, AND THE PROTECTION OF ALL SHRUBS, TREES, FENCES AND MONUMENTS. THE INCORPORATORS, ORGANIZERS, OR MEMBERS OF AN ASSOCIATION, OR, IF NONE ARE LIVING, THE OWNERS OF THE BURIAL LOTS, BY A MAJORITY OF VOTE, AMY AMEND THE ARTICLES OF ASSOCIATION OR BYLAWS. ASSOCIATIONS MAY RECEIVE AND HOLD IN TRUST DONATIONS THAT MUST BE INVESTED AS THE LAW REQUIRES FOR THE INVESTMENT OF TRUST FUNDS, EXCEPT WHEN THE DONORS OTHERWISE AUTHORIZE. ASSOCIATION OFFICERS, DIRECTORS, OR TRUSTEES MAY NOT SERVE AS AN OFFICER, DIRECTOR, OR TRUSTEE OF ANY OTHER COMPANY THAT MANAGES OR OPERATES ANY ASPECT OF THE CEMETERY. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 525 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 525 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 3120 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 3120 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ROBIN WALDEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | PATRICK WALDEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CANDEE PERHAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ROBERT HAMILTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | TIMOTHY HEANEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MATTHEW J SWAIN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | SECRETARY/TR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 1463 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | -3796 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 1463 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 42528 |
| IRS990/GrossReceiptsAmt | 0 | 151267 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 3568 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3568 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 19451 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 19451 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 260335 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 46324 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingCashInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | BY LAW, CEMETERY ASSOCIATIONS MAY ACQUIRE, OWN, MANAGE, AND CONTROL CEMETERIES. CEMETERY ASSOCIATIONS MUST BE ORGANIZED IN ACCORDANCE WITH THE NON-PROFIT CORPORATE LAWS. ASSOCIATIONS MAY NOT BE ORGANIZED TO ENGAGE IN SPECULATION IN CEMETERY LOTS AND PROPERTY, OR OPERATING FOR PRIVATE GAIN, EITHER DIRECTLY OR INDIRECTLY, OF ANY ASSOCIATION MEMBER. THE ASSOCIATION'S BOARD OF DIRECTORS AND/OR TRUSTEES MUST HOLD AN ANNUAL ASSOCIATION MEETING AT WHICH IT MUST ACCEPT AN ANNUAL FINANCIAL STATEMENT THAT CONTAINS AND ACCOUNTING OF ASSOCIATION INCOME AND EXPENSES FOR THE PRECEDING FISCAL YEAR AND AN ACCOUNTING OF ASSOCIATION ASSETS. CEMETERY ASSOCIATIONS MAY ENACT BYLAWS PROVIDING FOR THE CARE AND MANAGEMENT OF ALL BURIAL LOTS, AND THE PROTECTION OF ALL SHRUBS, TREES, FENCES AND MONUMENTS. THE INCORPORATORS, ORGANIZERS, OR MEMBERS OF AN ASSOCIATION, OR, IF NONE ARE LIVING, THE OWNERS OF THE BURIAL LOTS, BY A MAJORITY OF VOTE, AMY AMEND THE ARTICLES OF ASSOCIATION OR BYLAWS. ASSOCIATIONS MAY RECE |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 550801 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 610604 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -2333 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -2333 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 16788 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 550801 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 610604 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 48208 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 48208 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1175 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 1174 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2349 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 3279 |
| IRS990/OtherExpensesGrp/Desc | 0 | GRAVE DIGGING EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | RUBBISH REMOVAL |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES AND SUBSCRIPTIOS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 3500 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 70 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 45 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 3500 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 70 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 45 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | ROBIN WALDEN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | BURIAL PLOTS SOLD |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FULL BURIALS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | CREMATIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 58000 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 10650 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 7800 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 58000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 10650 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 7800 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 12870 |
| IRS990/PYInvestmentIncomeAmt | 0 | 11313 |
| IRS990/PYOtherExpensesAmt | 0 | 58979 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 34459 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -337 |
| IRS990/PYTotalExpensesAmt | 0 | 58979 |
| IRS990/PYTotalRevenueAmt | 0 | 58642 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 43015 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 541941 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 324881 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | BY LAW, CEMETERY ASSOCIATIONS MAY ACQUIRE, OWN, MANAGE, AND CONTROL CEMETERIES. CEMETERY ASSOCIATIONS MUST BE ORGANIZED IN ACCORDANCE WITH THE NON-PROFIT CORPORATE LAWS. ASSOCIATIONS MAY NOT BE ORGANIZED TO ENGAGE IN SPECULATION IN CEMETERY LOTS AND PROPERTY, OR OPERATING FOR PRIVATE GAIN, EITHER DIRECTLY OR INDIRECTLY, OF ANY ASSOCIATION MEMBER. THE ASSOCIATION'S BOARD OF DIRECTORS AND/OR TRUSTEES MUST HOLD AN ANNUAL ASSOCIATION MEETING AT WHICH IT MUST ACCEPT AN ANNUAL FINANCIAL STATEMENT THAT CONTAINS AND ACCOUNTING OF ASSOCIATION INCOME AND EXPENSES FOR THE PRECEDING FISCAL YEAR AND AN ACCOUNTING OF ASSOCIATION ASSETS. CEMETERY ASSOCIATIONS MAY ENACT BYLAWS PROVIDING FOR THE CARE AND MANAGEMENT OF ALL BURIAL LOTS, AND THE PROTECTION OF ALL SHRUBS, TREES, FENCES AND MONUMENTS. THE INCORPORATORS, ORGANIZERS, OR MEMBERS OF AN ASSOCIATION, OR, IF NONE ARE LIVING, THE OWNERS OF THE BURIAL LOTS, BY A MAJORITY OF VOTE, AMY AMEND THE ARTICLES OF ASSOCIATION OR BYLAWS. ASSOCIATIONS MAY RECEIVE AND HOLD IN TRUST DONATIONS THAT MUST BE INVESTED AS THE LAW REQUIRES FOR THE INVESTMENT OF TRUST FUNDS, EXCEPT WHEN THE DONORS OTHERWISE AUTHORIZE. ASSOCIATION OFFICERS, DIRECTORS, OR TRUSTEES MAY NOT SERVE AS AN OFFICER, DIRECTOR, OR TRUSTEE OF ANY OTHER COMPANY THAT MANAGES OR OPERATES ANY ASPECT OF THE CEMETERY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | BY LAW, CEMETERY ASSOCIATIONS MAY ACQUIRE, OWN, MANAGE, AND CONTROL CEMETERIES. CEMETERY ASSOCIATIONS MUST BE ORGANIZED IN ACCORDANCE WITH THE NON-PROFIT CORPORATE LAWS. ASSOCIATIONS MAY NOT BE ORGANIZED TO ENGAGE IN SPECULATION IN CEMETERY LOTS AND PROPERTY, OR OPERATING FOR PRIVATE GAIN, EITHER DIRECTLY OR INDIRECTLY, OF ANY ASSOCIATION MEMBER. THE ASSOCIATION'S BOARD OF DIRECTORS AND/OR TRUSTEES MUST HOLD AN ANNUAL ASSOCIATION MEETING AT WHICH IT MUST ACCEPT AN ANNUAL FINANCIAL STATEMENT THAT CONTAINS AND ACCOUNTING OF ASSOCIATION INCOME AND EXPENSES FOR THE PRECEDING FISCAL YEAR AND AN ACCOUNTING OF ASSOCIATION ASSETS. CEMETERY ASSOCIATIONS MAY ENACT BYLAWS PROVIDING FOR THE CARE AND MANAGEMENT OF ALL BURIAL LOTS, AND THE PROTECTION OF ALL SHRUBS, TREES, FENCES AND MONUMENTS. THE INCORPORATORS, ORGANIZERS, OR MEMBERS OF AN ASSOCIATION, OR, IF NONE ARE LIVING, THE OWNERS OF THE BURIAL LOTS, BY A MAJORITY OF VOTE, AMY AMEND THE ARTICLES OF ASSOCIATION OR BYLAWS. ASSOCIATIONS MAY RECEIVE AND HOLD IN TRUST DONATIONS THAT MUST BE INVESTED AS THE LAW REQUIRES FOR THE INVESTMENT OF TRUST FUNDS, EXCEPT WHEN THE DONORS OTHERWISE AUTHORIZE. ASSOCIATION OFFICERS, DIRECTORS, OR TRUSTEES MAY NOT SERVE AS AN OFFICER, DIRECTOR, OR TRUSTEE OF ANY OTHER COMPANY THAT MANAGES OR OPERATES ANY ASPECT OF THE CEMETERY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE TREASURER REVIEWS THE FORM 990 BEFORE FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 550801 |
| IRS990/TotalAssetsEOYAmt | 0 | 610604 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 550801 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 610604 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 11375 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 4820 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 57108 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 61928 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 550801 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 610604 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 76450 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 17118 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 76450 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 104943 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 550801 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 610604 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 842 |
| IRS990/USAddress/CityNm | 0 | GREENPORT |
| IRS990/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/USAddress/ZIPCd | 0 | 11944 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | WWW.STERLINGCEMETERYGREENPORT.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ROBIN WALDEN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | SECRETARY/TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6314770573 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE STERLING CEMETERY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | STER |
| ReturnHeader/Filer/EIN | 0 | 112493701 |
| ReturnHeader/Filer/PhoneNum | 0 | 6314770573 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 842 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | GREENPORT |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 11944 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 471621447 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | FERRETTI & ODELL CPA'S PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | PO BOX 2127 820 FRONT STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | GREENPORT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 119441631 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6314773011 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | BRYAN FERRETTI CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2026-02-21T13:29:21-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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