Civic Intelligence

Ferndale Cemetery Association Inc

EIN 14-0655720 • 501(c)13 • Johnstown, NY

Profile

Providing and maintaining a cemetery.

105 South Comrie AveJohnstown, NY 12095

n/A

Siviq Scores

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

Liabilities / Assets

86th percentile

0.02x

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

501(c)13 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.04x

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

501(c)13 • <$500k nonprofits • Source year 2024

Net Margin

35th percentile

-2.3%

Higher net margin than 35% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2024

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)13 • <$500k nonprofits • Source year 2024

Asset Growth

25th percentile

-3.1%

Faster asset growth than 25% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

87th percentile

94%

Faster revenue growth than 87% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Down

$405,677

Down $66,634 (-14%) from 2022

Liabilities

Up

$5,078

Up $5,037 (+12285%) from 2022

Net Assets

Down

$400,599

Down $71,671 (-15%) from 2022

Revenue

Down

$73,796

Down $170,414 (-70%) from 2022

Expenses

Down

$145,517

Down $15,138 (-9.4%) from 2022

Net Income

Down

-$71,721

Down $155,276 (-186%) from 2022

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2010: $502,436Liabilities 2010: $31,240Net Assets 2010: $471,1962010Assets 2011: $459,885Liabilities 2011: $819Net Assets 2011: $459,0662011Assets 2013: $477,114Liabilities 2013: $691Net Assets 2013: $476,4232013Assets 2014: $450,430Liabilities 2014: $1,164Net Assets 2014: $449,2662014Assets 2015: $420,034Liabilities 2015: $594Net Assets 2015: $419,4402015Assets 2016: $434,670Liabilities 2016: $1,096Net Assets 2016: $433,5742016Assets 2017: $403,076Liabilities 2017: $793Net Assets 2017: $402,2832017Assets 2018: $389,873Liabilities 2018: $720Net Assets 2018: $389,1532018Assets 2019: $391,868Liabilities 2019: $364Net Assets 2019: $391,5042019Assets 2020: $381,976Liabilities 2020: $386Net Assets 2020: $381,5902020Assets 2021: $0Liabilities 2021: $0Net Assets 2021: $02021Assets 2022: $472,311Liabilities 2022: $41Net Assets 2022: $472,2702022Assets 2023: $405,677Liabilities 2023: $5,078Net Assets 2023: $400,5992023

Highlighted filing

2023

Assets$405,677
Liabilities$5,078
Net Assets$400,599

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2010: $162,5702010Expenses 2011: $190,5082011Revenue 2013: $151,902Expenses 2013: $159,323Net Income 2013: -$7,4212013Revenue 2014: $149,589Expenses 2014: $181,467Net Income 2014: -$31,8782014Revenue 2015: $133,350Expenses 2015: $167,193Net Income 2015: -$33,8432015Revenue 2016: $188,841Expenses 2016: $178,979Net Income 2016: $9,8622016Revenue 2017: $156,252Expenses 2017: $181,692Net Income 2017: -$25,4402017Revenue 2018: $146,344Expenses 2018: $159,473Net Income 2018: -$13,1292018Revenue 2019: $152,117Expenses 2019: $149,766Net Income 2019: $2,3512019Revenue 2020: $144,701Expenses 2020: $154,385Net Income 2020: -$9,6842020Revenue 2021: $55,701Expenses 2021: $2,030Net Income 2021: $53,6712021Revenue 2022: $244,210Expenses 2022: $160,655Net Income 2022: $83,5552022Revenue 2023: $73,796Expenses 2023: $145,517Net Income 2023: -$71,7212023

Highlighted filing

2023

Revenue$73,796
Expenses$145,517
Net Income-$71,721

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$4.06$0.05$4.01$0.74$1.46$0.72
2022Summary only. Only limited summary data is available for this year.$4.72$0.00$4.72$2.44$1.61$0.84
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.00$0.00$0.00$0.56$0.02$0.54
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.82$0.00$3.82$1.45$1.54$0.10
2019Summary only. Only limited summary data is available for this year.$3.92$0.00$3.92$1.52$1.50$0.02
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.90$0.01$3.89$1.46$1.59$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.03$0.01$4.02$1.56$1.82$0.25
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.35$0.01$4.34$1.89$1.79$0.10
2015Detailed filing. Detailed filing data is available for this year.$4.20$0.01$4.19$1.33$1.67$0.34
2014Detailed filing. Detailed filing data is available for this year.$4.50$0.01$4.49$1.50$1.81$0.32
2013Detailed filing. Detailed filing data is available for this year.$4.77$0.01$4.76$1.52$1.59$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.60$0.01$4.59$1.91
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.02$0.31$4.71$1.63
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2020 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Feb 16, 2021
Return Version
2020v4.1
Gross Receipts
$144,701
Mission and Program Overview

Mission

Providing and maintaining a cemetery.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$391,504$381,590▼ $9,914
Investments in Publicly Traded Securities$153,715$150,837▼ $2,878
Savings and Temporary Cash Investments$114,092$116,981▲ $2,889
Land, Buildings, and Equipment, Net$111,634$109,605▼ $2,029
Cash and Non-Interest-Bearing Accounts$12,027$4,478▼ $7,549
Accounts Receivable$400$75▼ $325
Total Assets$391,868$381,976▼ $9,892
Liabilities
Accounts Payable and Accrued Expenses$364$386▲ $22
Total Liabilities$364$386▲ $22
Net Assets / Fund Balance
Total Net Assets Fund Balance$391,504$381,590▼ $9,914
Total Liabilities and Net Assets / Fund Balance$391,868$381,976▼ $9,892

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$59,605$29,910-
Land$50,000--
Compensation and Service Providers

Employees

NameTitleBaseTotal
PETER T O'LUCCISEC\TREAS$5,400$5,400
John ViscosiPresident$4,500$4,500
Nicholas a CannizzoTrustee$2,700$2,700
Revenue and Support

Revenue Composition

Contributions and Grants
$125
Program Service Revenue
$52,975
Investment Income
$6,172
Other Revenue
$85,429
All Other Contributions
$125
Change in Net Assets
$-9,684
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$140,481
Salaries, Compensation, and Employee Benefits$13,904
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$116,555$0$0$116,555
Current Officers, Directors, Trustees, and Key Employees$0$12,600$0$12,600
Fees for Services Accounting$0$9,300$0$9,300
Insurance$0$7,647$0$7,647
Occupancy$0$3,399$0$3,399
Depreciation Depletion$2,029$0$0$2,029
Payroll Taxes$0$1,304$0$1,304
All Other Expenses$59$62$0$121
Other Expenses$0$70$0$70
Office Expenses$0$16$0$16
Advertising$0$15$0$15
Total Functional Expenses$118,643$35,742$0$154,385
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
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
Filing and Contact Details

Filer

Filer Name
FERNDALE CEMETERY ASSOCIATION INCco VanNostrand & Co CPAS
EIN
14-0655720
Phone
5188538622
Address
105 SOUTH COMRIE AVE, JOHNSTOWN, NY 12095

Signing Officer

Name
John Viscosi
Title
President
Phone
5188538622
Signed
2021-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Viscosi
Formed
1900
Legal Domicile
Ny
Voting Board Members
4
Independent Board Members
3
Employees
3
Volunteers
3

Preparer

Firm
Shelly VanNostrand CPA PLLC
Address
105 S Comrie Ave, Johnstown, NY 12095
Preparer
Shelly VanNostrand
Phone
5188538622
Supplemental Narrative

Additional Explanations

Pt VI, Line 2

Nicholas canizzo and peter olucci are related

Pt VI, Line 11B

UPON REQUEST

Pt XI

Permanent maintenance allocations

Form 990, Part IX, Line 11G

Mowing, maint., interments 116555. 116555.

Raw XML Appendix349 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
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IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01900
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IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0144701
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt0153715
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IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MoreThan5000KToIndividualsInd0false
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NICHOLAS CANIZZO AND PETER OLUCCI ARE RELATED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2PERMANENT MAINTENANCE ALLOCATIONS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MOWING, MAINT., INTERMENTS 116555. 116555.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 2
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IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt XI
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ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

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