Civic Intelligence

Commack Cemetery Inc.

990 • Fiscal year 2023 • EIN 11-6014111

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 15, 2024

Refreshing map…

450 Townline RoadCommack, NY 11725

(631) 543-4600

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

68th percentile

0.00x

Higher debt load relative to assets than 68% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

58th percentile

0.01x

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

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Net Margin

62nd percentile

31%

Higher net margin than 62% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

84th percentile

$26,551

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 5.3% of source-year revenue.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Asset Growth

78th percentile

10%

Faster asset growth than 78% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

86th percentile

69%

Faster revenue growth than 86% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Up

$1,671,512

Up $156,496 (+10%) from 2022

Net Assets

Up

$1,666,895

Up $174,573 (+12%) from 2022

Liabilities

Down

$4,617

Down $18,077 (-80%) from 2022

Revenue

Up

$499,681

Up $203,905 (+69%) from 2022

Expenses

Up

$347,192

Up $41,864 (+14%) from 2022

Net Income

Up

$152,489

Up $162,041 (+1696%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $825,288Liabilities 2011: $2,610Net Assets 2011: $822,6782011Assets 2012: $903,314Liabilities 2012: $2,202Net Assets 2012: $901,1122012Assets 2013: $1,056,596Liabilities 2013: $4,269Net Assets 2013: $1,052,3272013Assets 2014: $1,102,287Liabilities 2014: $6,971Net Assets 2014: $1,095,3162014Assets 2015: $1,042,407Liabilities 2015: $6,765Net Assets 2015: $1,035,6422015Assets 2016: $1,233,565Liabilities 2016: $12,255Net Assets 2016: $1,221,3102016Assets 2017: $1,338,975Liabilities 2017: $9,925Net Assets 2017: $1,329,0502017Assets 2018: $1,272,136Liabilities 2018: $53,430Net Assets 2018: $1,218,7062018Assets 2019: $1,372,009Liabilities 2019: $25,594Net Assets 2019: $1,346,4152019Assets 2020: $1,536,924Liabilities 2020: $14,725Net Assets 2020: $1,522,1992020Assets 2021: $1,714,808Liabilities 2021: $21,781Net Assets 2021: $1,693,0272021Assets 2022: $1,515,016Liabilities 2022: $22,694Net Assets 2022: $1,492,3222022Assets 2023: $1,671,512Liabilities 2023: $4,617Net Assets 2023: $1,666,8952023Assets 2024: $1,823,953Liabilities 2024: $17,167Net Assets 2024: $1,806,7862024

Highlighted filing

2023

Assets$1,671,512
Liabilities$4,617
Net Assets$1,666,895

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KExpenses 2011: $145,2952011Expenses 2012: $150,9332012Revenue 2013: $229,847Expenses 2013: $161,012Net Income 2013: $68,8352013Revenue 2014: $193,974Expenses 2014: $172,046Net Income 2014: $21,9282014Revenue 2015: $199,379Expenses 2015: $159,119Net Income 2015: $40,2602015Revenue 2016: $330,429Expenses 2016: $195,701Net Income 2016: $134,7282016Revenue 2017: $291,290Expenses 2017: $294,348Net Income 2017: -$3,0582017Revenue 2018: $260,815Expenses 2018: $263,498Net Income 2018: -$2,6832018Revenue 2019: $220,071Expenses 2019: $220,207Net Income 2019: -$1362019Revenue 2020: $266,250Expenses 2020: $255,572Net Income 2020: $10,6782020Revenue 2021: $409,603Expenses 2021: $295,615Net Income 2021: $113,9882021Revenue 2022: $295,776Expenses 2022: $305,328Net Income 2022: -$9,5522022Revenue 2023: $499,681Expenses 2023: $347,192Net Income 2023: $152,4892023Revenue 2024: $481,826Expenses 2024: $341,404Net Income 2024: $140,4222024

Highlighted filing

2023

Revenue$499,681
Expenses$347,192
Net Income$152,489
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 15, 2024
Return Version
2023v5.0
Gross Receipts
$2,081,762
Mission and Program Overview

Mission

The commack cemetery, inc. Is an association which is organized for the purpose of maintaining and operating a cemetery. The sale of lots and graves, interment income,foundations,and other fees, etc are types of activities that contribute directly for its exempt tax purpose.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Program Related$1,291,735$1,478,559▲ $186,824
Land, Buildings, and Equipment, Net$102,510$91,311▼ $11,199
Cash and Non-Interest-Bearing Accounts$87,337$72,749▼ $14,588
Accounts Receivable$26,416$28,893▲ $2,477
Prepaid Expenses and Deferred Charges$7,018--
Total Assets$1,515,016$1,671,512▲ $156,496
Liabilities
Accounts Payable and Accrued Expenses$15,023--
Other Liabilities$7,671$4,617▼ $3,054
Total Liabilities$22,694$4,617▼ $18,077
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,285,160$1,456,754▲ $171,594
Net Assets Without Donor Restrictions$207,162$210,141▲ $2,979
Total Net Assets Fund Balance$1,492,322$1,666,895▲ $174,573
Total Liabilities and Net Assets / Fund Balance$1,515,016$1,671,512▲ $156,496

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$67,916$338,846$406,762
Land$23,395-$23,395
Investment Program Related Org$1,478,559--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gerrard CespuglioSuperintendePT$26,551$26,551
William Heberer JrTrustee-$7,500$7,500

Board Members and Trustees

NameTitle
James WalkerPresident
Arlene GosconskiTrustee
Susan MichelettiTrustee
Jessica KolarikSecretary
David CotterTreasurer
Mitchell HirschVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$14,640
Program Service Revenue
$312,832
Investment Income
$171,751
Other Revenue
$458
All Other Contributions
$14,640
Change in Net Assets
$152,489
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$237,718
Salaries, Compensation, and Employee Benefits$109,474
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$79,504$19,876-$99,380
Office Expenses-$25,667-$25,667
Fees for Services Accounting-$21,800-$21,800
Fees for Service Investment Mgmnt Fees$18,683--$18,683
Insurance$7,450$7,450-$14,900
Depreciation Depletion$8,106$2,023-$10,129
Payroll Taxes$8,075$2,019-$10,094
All Other Expenses$6,342$3,396-$9,738
Advertising$5,205--$5,205
Other Expenses$4,925$714-$4,925
Total Functional Expenses$264,247$82,945$0$347,192
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Rent Security$3,600
Credit Card Payable$1,017
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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, Page 6, Part VI, Line 11B

No review was or will be conducted.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

Filer Name
Commack Cemetery Inc
EIN
11-6014111
Phone
6315434600
Address
450 TOWNLINE ROAD, COMMACK, NY 11725

Signing Officer

Name
Gerrard Cespuglio
Title
Superintendent
Phone
6315434600
Signed
2024-08-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gerrard Cespuglio
Legal Domicile
Ny
Voting Board Members
11
Independent Board Members
0
Employees
12

Preparer

Firm
Kvlsm Llp
Address
415 CROSSWAYS PARK DR STE C, WOODBURY, NY 11797-2055
Preparer
Kenneth Lipner CPA
Phone
5162940400
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

The commack cemetery, inc. Is an association which is organized for the purpose of maintaining and operating a cemetery. The sale of lots and graves, interment income,foundations,and other fees, etc are types of activities that contribute directly for its exempt tax purpose.

Form 990

The commack cemetery, inc. Is an association which is organized for the purpose of maintaining and operating a cemetery. The sale of lots and graves, interment income,foundations,and other fees, etc are types of activities that contribute directly for its exempt tax purpose.

Form 990, Page 2, Part III, Line 4D

Commack cemetery, inc. Has maintained and run cemetery operations throughout its existence. The cemetery has successfully operated the cemetery during the year and has sold graves sites and performed burials throughout this year.it services the community of commack and the surrounding areas by providing the solace of a local memorial for approximately 40 to 50 families who have lost a love one during the year.

Form 990, Part XI, Line 9

Book / tax depreciation difference -1,070

Raw XML Appendix359 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/TotalRevenueColumnAmt49673
IRS990/ProgSrvcAccomActyOtherGrp/Desc0COMMACK CEMETERY, INC. HAS MAINTAINED AND RUN CEMETERY OPERATIONS THROUGHOUT ITS EXISTENCE. THE CEMETERY HAS SUCCESSFULLY OPERATED THE CEMETERY DURING THE YEAR AND HAS SOLD GRAVES SITES AND PERFORMED BURIALS THROUGHOUT THIS YEAR.IT SERVICES THE COMMUNITY OF COMMACK AND THE SURROUNDING AREAS BY PROVIDING THE SOLACE OF A LOCAL MEMORIAL FOR APPROXIMATELY 40 TO 50 FAMILIES WHO HAVE LOST A LOVE ONE DURING THE YEAR.
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt010480
IRS990/PYInvestmentIncomeAmt028172
IRS990/PYOtherExpensesAmt0208551
IRS990/PYProgramServiceRevenueAmt0257124
IRS990/PYRevenuesLessExpensesAmt0-9552
IRS990/PYSalariesCompEmpBnftPaidAmt096777
IRS990/PYTotalExpensesAmt0305328
IRS990/PYTotalRevenueAmt0295776
IRS990/ReconcilationRevenueExpnssAmt0152489
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0true
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt01478559
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0VARIOUS
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/LandGrp/BookValueAmt023395
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt023395
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt067916
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0338846
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0406762
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03600
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11017
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RENT SECURITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CREDIT CARD PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt091311
IRS990ScheduleD/TotalBookValueProgramRltdAmt01478559
IRS990ScheduleD/TotalLiabilityAmt04617
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE COMMACK CEMETERY, INC. IS AN ASSOCIATION WHICH IS ORGANIZED FOR THE PURPOSE OF MAINTAINING AND OPERATING A CEMETERY. THE SALE OF LOTS AND GRAVES, INTERMENT INCOME,FOUNDATIONS,AND OTHER FEES, ETC ARE TYPES OF ACTIVITIES THAT CONTRIBUTE DIRECTLY FOR ITS EXEMPT TAX PURPOSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE COMMACK CEMETERY, INC. IS AN ASSOCIATION WHICH IS ORGANIZED FOR THE PURPOSE OF MAINTAINING AND OPERATING A CEMETERY. THE SALE OF LOTS AND GRAVES, INTERMENT INCOME,FOUNDATIONS,AND OTHER FEES, ETC ARE TYPES OF ACTIVITIES THAT CONTRIBUTE DIRECTLY FOR ITS EXEMPT TAX PURPOSE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMMACK CEMETERY, INC. HAS MAINTAINED AND RUN CEMETERY OPERATIONS THROUGHOUT ITS EXISTENCE. THE CEMETERY HAS SUCCESSFULLY OPERATED THE CEMETERY DURING THE YEAR AND HAS SOLD GRAVES SITES AND PERFORMED BURIALS THROUGHOUT THIS YEAR.IT SERVICES THE COMMUNITY OF COMMACK AND THE SURROUNDING AREAS BY PROVIDING THE SOLACE OF A LOCAL MEMORIAL FOR APPROXIMATELY 40 TO 50 FAMILIES WHO HAVE LOST A LOVE ONE DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE -1,070
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01515016
IRS990/TotalAssetsEOYAmt01671512
IRS990/TotalAssetsGrp/BOYAmt01515016
IRS990/TotalAssetsGrp/EOYAmt01671512
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt014640
IRS990/TotalEmployeeCnt012
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt082945
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0264247
IRS990/TotalFunctionalExpensesGrp/TotalAmt0347192
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt022694
IRS990/TotalLiabilitiesEOYAmt04617
IRS990/TotalLiabilitiesGrp/BOYAmt022694
IRS990/TotalLiabilitiesGrp/EOYAmt04617
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01492322
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01666895
IRS990/TotalProgramServiceRevenueAmt0312832
IRS990/TotalReportableCompFromOrgAmt034051
IRS990/TotalRevenueGrp/ExclusionAmt038662
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0446379
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0499681
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01515016
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01671512
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0450 TOWN LINE ROAD
IRS990/USAddress/CityNm0COMMACK
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd011725
IRS990/VotingMembersGoverningBodyCnt011
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.COMMACKCEMETERY.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02024-08-08 14:25:15Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0GERRARD CESPUGLIO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SUPERINTENDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum06315434600
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-08-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0COMMACK CEMETERY INC
ReturnHeader/Filer/BusinessNameControlTxt0COMM
ReturnHeader/Filer/EIN0116014111
ReturnHeader/Filer/PhoneNum06315434600
ReturnHeader/Filer/USAddress/AddressLine1Txt0450 TOWNLINE ROAD
ReturnHeader/Filer/USAddress/CityNm0COMMACK
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011725
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271329764
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KVLSM LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0415 CROSSWAYS PARK DR STE C
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WOODBURY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0117972055
ReturnHeader/PreparerPersonGrp/PhoneNum05162940400
ReturnHeader/PreparerPersonGrp/PreparationDt02024-08-15
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENNETH LIPNER CPA
ReturnHeader/ReturnTs02024-08-16T12:46:55-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$0.02$1.81$0.48$0.34$0.14
2023Detailed filing. Detailed filing data is available for this year.$1.67$0.00$1.67$0.50$0.35$0.15
2022Detailed filing. Detailed filing data is available for this year.$1.52$0.02$1.49$0.30$0.31$0.01
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.71$0.02$1.69$0.41$0.30$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.54$0.01$1.52$0.27$0.26$0.01
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.03$1.35$0.22$0.22$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.27$0.05$1.22$0.26$0.26$0.00
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.34$0.01$1.33$0.29$0.29$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.23$0.01$1.22$0.33$0.20$0.13
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.04$0.01$1.04$0.20$0.16$0.04
2014Import issue. A filing source exists for this year, but detailed import did not complete cleanly.$1.10$0.01$1.10$0.19$0.17$0.02
2013Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.05$0.23$0.16$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.00$0.90$0.15
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.00$0.82$0.15