Civic Intelligence

Baron Hirsch Cemetery Association Inc

EIN 13-5576827 • 501(c)13 • Staten Island, NY

Profile

To own and operate a non-profit cemetery for the benefit of plot owners.

1126 Richmond AvenueStaten Island, NY 10314

n/A

Siviq Scores

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

Liabilities / Assets

31st percentile

0.00x

Higher debt load relative to assets than 31% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

32nd percentile

0.02x

Higher debt load relative to revenue than 32% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Source year 2024

Net Margin

33rd percentile

17%

Higher net margin than 33% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

79th percentile

$149,504

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 10.1% of source-year revenue.

501(c)13 • $10M-$25M nonprofits • Source year 2024

Asset Growth

44th percentile

6.8%

Faster asset growth than 44% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-5.3%

Faster revenue growth than 18% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets31st percentile

Assets

Up

$15,328,675

Up $975,215 (+6.8%) from 2023

Liabilities

Down

$30,685

Down $108,212 (-78%) from 2023

Net Assets

Up

$15,297,990

Up $1,083,427 (+7.6%) from 2023

Operations
Liabilities / Revenue32nd percentileNet Margin33rd percentile

Revenue

Down

$1,487,440

Down $82,849 (-5.3%) from 2023

Expenses

Up

$1,230,950

Up $26,604 (+2.2%) from 2023

Net Income

Down

$256,490

Down $109,453 (-30%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth44th percentile

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

$20M$15M$10M$5.0M$0Assets 2010: $9,521,082Liabilities 2010: $13,227Net Assets 2010: $9,507,8552010Assets 2011: $10,234,263Liabilities 2011: $44,280Net Assets 2011: $10,189,9832011Assets 2012: $10,507,364Liabilities 2012: $7,837Net Assets 2012: $10,499,5272012Assets 2013: $10,312,300Liabilities 2013: $8,636Net Assets 2013: $10,303,6642013Assets 2014: $10,938,516Liabilities 2014: $2,119Net Assets 2014: $10,936,3972014Assets 2015: $10,893,690Liabilities 2015: $1,877Net Assets 2015: $10,891,8132015Assets 2016: $11,254,583Liabilities 2016: $41,920Net Assets 2016: $11,212,6632016Assets 2017: $11,898,023Liabilities 2017: $59,669Net Assets 2017: $11,838,3542017Assets 2018: $11,349,306Liabilities 2018: $102,712Net Assets 2018: $11,246,5942018Assets 2019: $12,759,599Liabilities 2019: $84,045Net Assets 2019: $12,675,5542019Assets 2020: $13,069,004Liabilities 2020: $60,204Net Assets 2020: $13,008,8002020Assets 2021: $14,528,015Liabilities 2021: $94,792Net Assets 2021: $14,433,2232021Assets 2022: $13,530,542Liabilities 2022: $92,604Net Assets 2022: $13,437,9382022Assets 2023: $14,353,460Liabilities 2023: $138,897Net Assets 2023: $14,214,5632023Assets 2024: $15,328,675Liabilities 2024: $30,685Net Assets 2024: $15,297,9902024

Highlighted filing

2024

Assets$15,328,675
Liabilities$30,685
Net Assets$15,297,990
Open 2024 Filing

Operations Trend

Revenue Growth18th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,551,7862010Expenses 2011: $1,494,4002011Revenue 2012: $1,791,931Expenses 2012: $1,482,387Net Income 2012: $309,5442012Revenue 2013: $975,566Expenses 2013: $1,171,429Net Income 2013: -$195,8632013Revenue 2014: $1,842,153Expenses 2014: $1,209,420Net Income 2014: $632,7332014Revenue 2015: $1,174,079Expenses 2015: $1,218,663Net Income 2015: -$44,5842015Revenue 2016: $1,487,909Expenses 2016: $1,167,059Net Income 2016: $320,8502016Revenue 2017: $1,842,442Expenses 2017: $1,216,751Net Income 2017: $625,6912017Revenue 2018: $1,575,168Expenses 2018: $1,225,666Net Income 2018: $349,5022018Revenue 2019: $1,580,961Expenses 2019: $1,285,350Net Income 2019: $295,6112019Revenue 2020: $1,620,033Expenses 2020: $1,214,328Net Income 2020: $405,7052020Revenue 2021: $2,135,217Expenses 2021: $1,223,611Net Income 2021: $911,6062021Revenue 2022: $1,582,274Expenses 2022: $1,265,569Net Income 2022: $316,7052022Revenue 2023: $1,570,289Expenses 2023: $1,204,346Net Income 2023: $365,9432023Revenue 2024: $1,487,440Expenses 2024: $1,230,950Net Income 2024: $256,4902024

Highlighted filing

2024

Revenue$1,487,440
Expenses$1,230,950
Net Income$256,490
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$15,328,675
Liabilities
$30,685
Net assets
$15,297,990
Revenue
$1,487,440
Expenses
$1,230,950
Net income
$256,490
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$15.3$0.03$15.3$1.49$1.23$0.26
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.4$0.14$14.2$1.57$1.20$0.37
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.5$0.09$13.4$1.58$1.27$0.32
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.5$0.09$14.4$2.14$1.22$0.91
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$13.1$0.06$13.0$1.62$1.21$0.41
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.8$0.08$12.7$1.58$1.29$0.30
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.3$0.10$11.2$1.58$1.23$0.35
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.9$0.06$11.8$1.84$1.22$0.63
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.3$0.04$11.2$1.49$1.17$0.32
2015Detailed filing. Detailed filing data is available for this year.$10.9$0.00$10.9$1.17$1.22$0.04
2014Detailed filing. Detailed filing data is available for this year.$10.9$0.00$10.9$1.84$1.21$0.63
2013Detailed filing. Detailed filing data is available for this year.$10.3$0.01$10.3$0.98$1.17$0.20
2012Summary only. Only limited summary data is available for this year.$10.5$0.01$10.5$1.79$1.48$0.31
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.2$0.04$10.2$1.49
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.52$0.01$9.51$1.55
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 24, 2025
Return Version
2024v5.2
Gross Receipts
$2,514,584
Mission and Program Overview

Mission

To provide various cemetery services

To own and operate a non-profit cemetery for the benefit of the plot owners.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$13,287,651$14,452,143▲ $1,164,492
Savings and Temporary Cash Investments$533,537$348,921▼ $184,616
Inventories for Sale or Use$314,937$311,976▼ $2,961
Cash and Non-Interest-Bearing Accounts$131,698$117,361▼ $14,337
Land, Buildings, and Equipment, Net$85,637$98,274▲ $12,637
Total Assets$14,353,460$15,328,675▲ $975,215
Liabilities
Accounts Payable and Accrued Expenses$69,484$11,467▼ $58,017
Deferred Revenue$60,610$10,415▼ $50,195
Other Liabilities$8,803$8,803→ $0
Total Liabilities$138,897$30,685▼ $108,212
Net Assets / Fund Balance
Net Assets With Donor Restrictions$13,673,031$14,669,770▲ $996,739
Net Assets Without Donor Restrictions$541,532$628,220▲ $86,688
Total Net Assets Fund Balance$14,214,563$15,297,990▲ $1,083,427
Total Liabilities and Net Assets / Fund Balance$14,353,460$15,328,675▲ $975,215

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$67,618$126,145$193,763
Buildings$9,137$182,035$191,172
Equipment$21,519$59,545$81,064

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$11,603,626$152,532▲ $1,212,760$512,319$12,456,599
2023$10,955,971$122,274▲ $978,587$453,206$11,603,626
2022$11,712,841$207,333▼ $549,949$414,254$10,955,971
2021$10,444,637$218,325▲ $1,429,549$379,670$11,712,841
2020$10,200,481$175,905▲ $439,289$371,038$10,444,637
Compensation and Service Providers
Top Officer Pay79th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Pamela ItzkowskiSuperintendantFT$130,960$18,544$149,504
Barbara R LoringPresident/DirectorPT$50,583-$50,583
Richard FreimanVP/treas/DirectorPT$4,500-$4,500
Paul MaddaloneDirector-$4,000-$4,000
Andrew Muhlstockrotated On424Director-$3,500-$3,500

Board Members and Trustees

NameTitle
Mark StempaDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Brightview Landscaping INCCemetery Field & Landscaping Services980 JOOLLY ROAD SUITE 300, Blue Bell, PA 19422$639,234
Revenue and Support

Revenue Composition

Contributions and Grants
$59,455
Program Service Revenue
$664,866
Investment Income
$610,587
Other Revenue
$152,532
All Other Contributions
$59,455
Change in Net Assets
$256,490

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,437,509
Revenue Not Reported on Financial Statements
$49,931
Revenue Not Reported on Form 990
$876,868
Total Revenue per Audited Statements
$2,314,377
Total Revenue per Form 990
$1,487,440
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$893,961
Salaries, Compensation, and Employee Benefits$336,989
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$193,543
Other Salaries and Wages---$89,595
Office Expenses---$88,746
Insurance---$67,228
Other Employee Benefits---$35,179
Fees for Services Legal---$35,000
Fees for Services Accounting---$28,817
All Other Expenses---$24,865
Depreciation Depletion---$23,363
Payroll Taxes---$18,672
Other Expenses---$9,332
Advertising---$1,165
Total Functional Expenses$0$0$0$1,230,950

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,230,950
Total Expenses per Audited Statements$1,230,950
Total Expenses per Form 990$1,230,950
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
-DirectorLEGAL SERVICESDIRECTOR RICHARD FREIMAN IS A PARTNER IN THE LAW FIRM RICHARD M. FREIMAN & ASSOCIATES, PLLC. THE LAW FIRM SERVES AS THE CEMETERY'S LEGAL COUNSEL.No$35,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Advance From Nys Division of Cemeteries$8,803
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Line 6 explanation - the grave and plot owners are all members/owners of the cemetery corporation.”

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

“Line 7a explanation - any member (grave and plot owner) may make a nomination for a new member to the board of directors. The members vote on the board appointment at the annual meeting.”

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

“Line 7b explanation - all grave and plot owners have voting rights. The actions of the board of directors activities is approved (or disapproved) by these members at the cemetery's annual meeting.”

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

“Line 11a explanation - all board members are provided with a copy of the 990 prior to filing. Board members are provided with the opportunity to discuss the return with the preparer and the president.”

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

“Each board member is required to sign a conflict of interest statement annually. If there are any changes the board member is required to disclose the change at the next board meeting.”

Form 990, Part VI, Section B, Line 15B

“The board meets as needed to review and approve the compensation for the cemetery's key employee through the use of information from 990 returns for comparable positions in similarly situated organizations.”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Baron Hirsch Cemetery Association Inc
EIN
13-5576827
Phone
7186980162
Address
1126 RICHMOND AVENUE, STATEN ISLAND, NY 10314

Signing Officer

Name
Pamela Itzkowitz
Title
President
Phone
7186980162
Signed
2025-06-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pamela Itzkowitz
Formed
1901
Legal Domicile
Ny
Voting Board Members
5
Independent Board Members
3
Employees
4
Volunteers
0

Preparer

Firm
Schulman Lobel Llp
Address
1001 AVENUE OF THE AMERICAS, NEW YORK, NY 10018
Preparer
Adam Reiss
Phone
2128685781
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“Truck and auto expenses 7,378. Grounds care 7,149. Telephone 4,078. Cemetery maintenance and repair 3,299. Cost of graves sold 2,961.”

Financial Statement Notes

PART V, LINE 4:

“Investment income from the endowment is used to pay for the care and maintenance of the endowed graves.”

PART X, LINE 2:

“The cemetery is required to disclose unrecognized tax benefits resulting from uncertain tax positions. At december 31, 2024, the cemetery did not have any unrecognized tax benefits or liabilities. The cemetery operates in the united states and in state and local jurisdictions, and the previous three years remain subject to examination by tax authorities. There are presently no ongoing income tax examinations.”

Raw XML AppendixShowing 400 of 419 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/AccountantCompileOrReviewInd00
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IRS990/AccountsPayableAccrExpnssGrp/EOYAmt011467
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO OWN AND OPERATE A NON-PROFIT CEMETERY FOR THE BENEFIT OF THE PLOT OWNERS.
IRS990/AdvertisingGrp/TotalAmt01165
IRS990/AllOtherContributionsAmt059455
IRS990/AllOtherExpensesGrp/TotalAmt024865
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
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IRS990/BooksInCareOfDetail/PhoneNum07186980162
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0BARON HIRSCH CEMETERY 1126 RICHMOND
IRS990/BooksInCareOfDetail/USAddress/CityNm0STATEN ISLAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd010314
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IRS990/ChangeToOrgDocumentsInd00
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IRS990/CollectionsOfArtInd00
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IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0639234
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0980 JOOLLY ROAD SUITE 300
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0BLUE BELL
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0PA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd019422
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0BRIGHTVIEW LANDSCAPING INC
IRS990/ContractorCompensationGrp/ServicesDesc0CEMETERY FIELD & LANDSCAPING SERVICES
IRS990/CreditCounselingInd00
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IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01487440
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IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt023363
IRS990/Desc0THE MAINTENANCE OF THE CEMETERY, THE SALES OF GRAVES, THE SALE OF GRAVE CARE AND THE BURIAL OF THE DECEASED WERE THE PROGRAM SERVICES PROVIDED BY THE EXPENDITURES IN PART IX.
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IRS990/EmploymentTaxReturnsFiledInd01
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IRS990/FeesForServicesAccountingGrp/TotalAmt028817
IRS990/FeesForServicesLegalGrp/TotalAmt035000
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IRS990/LegalDomicileStateCd0NY
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt01027144
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO OWN AND OPERATE A NON-PROFIT CEMETERY FOR THE BENEFIT OF PLOT OWNERS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt014214563
IRS990/NetAssetsOrFundBalancesEOYAmt015297990
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0-25157
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-25157
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0876868
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0541532
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0628220
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt088746
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt035179
IRS990/OtherExpensesGrp/Desc0OUTSIDE CEMETERY LABOR
IRS990/OtherExpensesGrp/Desc1SUNDRY EXPENSES
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3COMPUTER CONSULTANT
IRS990/OtherExpensesGrp/TotalAmt0585000
IRS990/OtherExpensesGrp/TotalAmt119094
IRS990/OtherExpensesGrp/TotalAmt211351
IRS990/OtherExpensesGrp/TotalAmt39332
IRS990/OtherLiabilitiesGrp/BOYAmt08803
IRS990/OtherLiabilitiesGrp/EOYAmt08803
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0PERPETUAL CARE ENDOWMENTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0152532
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0152532
IRS990/OtherRevenueTotalAmt0152532
IRS990/OtherSalariesAndWagesGrp/TotalAmt089595
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt018672
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0PAMELA ITZKOWITZ
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0INTERMENT FEES AND CHARGES
IRS990/ProgramServiceRevenueGrp/Desc1ANNUAL CARE OF GRAVES
IRS990/ProgramServiceRevenueGrp/Desc2SALES OF PLOTS AND GRAVES
IRS990/ProgramServiceRevenueGrp/Desc3FOUNDATIONS
IRS990/ProgramServiceRevenueGrp/Desc4OTHER INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0248965
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1167485
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2148500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt398861
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt41055
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0248965
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1167485
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2148500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt398861
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt41055
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt063708
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0765431
IRS990/PYOtherExpensesAmt0849965
IRS990/PYOtherRevenueAmt0122274
IRS990/PYProgramServiceRevenueAmt0618876
IRS990/PYRevenuesLessExpensesAmt0365943
IRS990/PYSalariesCompEmpBnftPaidAmt0354381
IRS990/PYTotalExpensesAmt01204346
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01570289
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0256490
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0533537
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0348921
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt09137
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0182035
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0191172
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt011603626
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0152532
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt012456599
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt01212760
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0512319
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt010955971
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0122274
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt011603626
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0978587
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0453206
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt011712841
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0207333
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt010955971
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-549949
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0414254
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt010444637
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0218325
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt011712841
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01429549
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0379670
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt010200481
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0175905
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt010444637
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0439289
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0371038
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt021519
IRS990ScheduleD/EquipmentGrp/DepreciationAmt059545
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt081064
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01230950
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncldAmt049931
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0876868
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt067618
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0126145
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0193763
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08803
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ADVANCE FROM NYS DIVISION OF CEMETERIES
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RevenueNotReportedAmt0876868
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt049931
IRS990ScheduleD/RevenueSubtotalAmt01437509
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INVESTMENT INCOME FROM THE ENDOWMENT IS USED TO PAY FOR THE CARE AND MAINTENANCE OF THE ENDOWED GRAVES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE CEMETERY IS REQUIRED TO DISCLOSE UNRECOGNIZED TAX BENEFITS RESULTING FROM UNCERTAIN TAX POSITIONS. AT DECEMBER 31, 2024, THE CEMETERY DID NOT HAVE ANY UNRECOGNIZED TAX BENEFITS OR LIABILITIES. THE CEMETERY OPERATES IN THE UNITED STATES AND IN STATE AND LOCAL JURISDICTIONS, AND THE PREVIOUS THREE YEARS REMAIN SUBJECT TO EXAMINATION BY TAX AUTHORITIES. THERE ARE PRESENTLY NO ONGOING INCOME TAX EXAMINATIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt098274
IRS990ScheduleD/TotalExpensesPerForm990Amt01230950
IRS990ScheduleD/TotalLiabilityAmt08803
IRS990ScheduleD/TotalRevenuePerForm990Amt01487440
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02314377
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01230950
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0RICHARD M FREIMAN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0DIRECTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt035000
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LEGAL SERVICESDIRECTOR RICHARD FREIMAN IS A PARTNER IN THE LAW FIRM RICHARD M. FREIMAN & ASSOCIATES, PLLC. THE LAW FIRM SERVES AS THE CEMETERY'S LEGAL COUNSEL.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 6 EXPLANATION - THE GRAVE AND PLOT OWNERS ARE ALL MEMBERS/OWNERS OF THE CEMETERY CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 7A EXPLANATION - ANY MEMBER (GRAVE AND PLOT OWNER) MAY MAKE A NOMINATION FOR A NEW MEMBER TO THE BOARD OF DIRECTORS. THE MEMBERS VOTE ON THE BOARD APPOINTMENT AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINE 7B EXPLANATION - ALL GRAVE AND PLOT OWNERS HAVE VOTING RIGHTS. THE ACTIONS OF THE BOARD OF DIRECTORS ACTIVITIES IS APPROVED (OR DISAPPROVED) BY THESE MEMBERS AT THE CEMETERY'S ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LINE 11A EXPLANATION - ALL BOARD MEMBERS ARE PROVIDED WITH A COPY OF THE 990 PRIOR TO FILING. BOARD MEMBERS ARE PROVIDED WITH THE OPPORTUNITY TO DISCUSS THE RETURN WITH THE PREPARER AND THE PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EACH BOARD MEMBER IS REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. IF THERE ARE ANY CHANGES THE BOARD MEMBER IS REQUIRED TO DISCLOSE THE CHANGE AT THE NEXT BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD MEETS AS NEEDED TO REVIEW AND APPROVE THE COMPENSATION FOR THE CEMETERY'S KEY EMPLOYEE THROUGH THE USE OF INFORMATION FROM 990 RETURNS FOR COMPARABLE POSITIONS IN SIMILARLY SITUATED ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7TRUCK AND AUTO EXPENSES 7,378. GROUNDS CARE 7,149. TELEPHONE 4,078. CEMETERY MAINTENANCE AND REPAIR 3,299. COST OF GRAVES SOLD 2,961.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt014353460
IRS990/TotalAssetsEOYAmt015328675
IRS990/TotalAssetsGrp/BOYAmt014353460
IRS990/TotalAssetsGrp/EOYAmt015328675
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt059455
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/TotalAmt01230950
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0138897
IRS990/TotalLiabilitiesEOYAmt030685
IRS990/TotalLiabilitiesGrp/BOYAmt0138897
IRS990/TotalLiabilitiesGrp/EOYAmt030685
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt014214563
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt015297990
IRS990/TotalOtherCompensationAmt018544
IRS990/TotalProgramServiceRevenueAmt0664866
IRS990/TotalReportableCompFromOrgAmt0193543
IRS990/TotalRevenueGrp/ExclusionAmt0610587
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0817398
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01487440
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt014353460
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt015328675
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01126 RICHMOND AVENUE
IRS990/USAddress/CityNm0STATEN ISLAND
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010314
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PAMELA ITZKOWITZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07186980162
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BARON HIRSCH CEMETERY ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0BARO
ReturnHeader/Filer/EIN0135576827

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