Civic Intelligence

Graceland Cemetery

990 • Fiscal year 2016 • EIN 14-0706188

Jan 01, 2016 to Dec 31, 2016 • Filed on Mar 15, 2017

680 Delaware AvenueAlbany, NY 12209

(518) 463-8408

Siviq Scores

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

Liabilities / Assets

94th percentile

0.24x

Higher debt load relative to assets than 94% of similar nonprofits.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2016

Liabilities / Revenue

90th percentile

0.50x

Higher debt load relative to revenue than 90% of similar nonprofits.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2016

Net Margin

58th percentile

20%

Higher net margin than 58% of similar nonprofits.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2016

Top Officer Pay

94th percentile

$36,077

Higher top officer pay than 94% of similar nonprofits.

Top officer pay equals 10.0% of source-year revenue.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Source year 2016

Asset Growth

88th percentile

8.9%

Faster asset growth than 88% of similar nonprofits.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Revenue Growth

79th percentile

30%

Faster revenue growth than 79% of similar nonprofits.

2016 filings • 501(c)13 • $500k-$1M nonprofits • Annualized from 2015 to 2016

Assets

Up

$757,913

Up $62,099 (+8.9%) from 2015

Net Assets

Up

$577,636

Up $82,744 (+17%) from 2015

Liabilities

Down

$180,277

Down $20,645 (-10%) from 2015

Revenue

Up

$359,667

Up $82,288 (+30%) from 2015

Expenses

Up

$286,768

Up $34,410 (+14%) from 2015

Net Income

Up

$72,899

Up $47,878 (+191%) from 2015

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 2010: $609,371Liabilities 2010: $172,721Net Assets 2010: $436,6502010Assets 2011: $627,727Liabilities 2011: $175,188Net Assets 2011: $452,5392011Assets 2012: $721,925Liabilities 2012: $236,919Net Assets 2012: $485,0062012Assets 2013: $715,359Liabilities 2013: $214,303Net Assets 2013: $501,0562013Assets 2014: $704,734Liabilities 2014: $210,186Net Assets 2014: $494,5482014Assets 2015: $695,814Liabilities 2015: $200,922Net Assets 2015: $494,8922015Assets 2016: $757,913Liabilities 2016: $180,277Net Assets 2016: $577,6362016Assets 2017: $792,397Liabilities 2017: $148,518Net Assets 2017: $643,8792017Assets 2018: $817,226Liabilities 2018: $179,892Net Assets 2018: $637,3342018Assets 2019: $908,158Liabilities 2019: $150,062Net Assets 2019: $758,0962019Assets 2020: $1,125,533Liabilities 2020: $178,031Net Assets 2020: $947,5022020Assets 2021: $1,385,678Liabilities 2021: $149,295Net Assets 2021: $1,236,3832021Assets 2022: $1,267,635Liabilities 2022: $138,902Net Assets 2022: $1,128,7332022Assets 2023: $1,428,842Liabilities 2023: $127,012Net Assets 2023: $1,301,8302023Assets 2024: $1,521,968Liabilities 2024: $115,054Net Assets 2024: $1,406,9142024

Highlighted filing

2016

Assets$757,913
Liabilities$180,277
Net Assets$577,636

Operations Trend

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

$600K$400K$200K$0-$200KExpenses 2010: $252,1262010Expenses 2011: $265,2702011Expenses 2012: $257,7312012Revenue 2013: $273,193Expenses 2013: $272,877Net Income 2013: $3162013Revenue 2014: $253,364Expenses 2014: $257,900Net Income 2014: -$4,5362014Revenue 2015: $277,379Expenses 2015: $252,358Net Income 2015: $25,0212015Revenue 2016: $359,667Expenses 2016: $286,768Net Income 2016: $72,8992016Revenue 2017: $329,944Expenses 2017: $279,582Net Income 2017: $50,3622017Revenue 2018: $399,974Expenses 2018: $288,692Net Income 2018: $111,2822018Revenue 2019: $324,741Expenses 2019: $278,960Net Income 2019: $45,7812019Revenue 2020: $442,223Expenses 2020: $312,770Net Income 2020: $129,4532020Revenue 2021: $537,935Expenses 2021: $321,294Net Income 2021: $216,6412021Revenue 2022: $381,986Expenses 2022: $333,045Net Income 2022: $48,9412022Revenue 2023: $413,020Expenses 2023: $319,038Net Income 2023: $93,9822023Revenue 2024: $433,013Expenses 2024: $380,023Net Income 2024: $52,9902024

Highlighted filing

2016

Revenue$359,667
Expenses$286,768
Net Income$72,899
Jump To
Filing Snapshot
Filing Period
Jan 1, 2016 to Dec 31, 2016
Signed
Mar 15, 2017
Return Version
2016v3.0
Gross Receipts
$361,430
Mission and Program Overview

Mission

OPERATION OF A CEMETERY

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$591,209$620,740▲ $29,531
Land, Buildings, and Equipment, Net$69,330$58,111▼ $11,219
Other Notes and Loans Receivable, Net$19,267$40,750▲ $21,483
Cash and Non-Interest-Bearing Accounts$1,906$25,482▲ $23,576
Savings and Temporary Cash Investments$12,422$12,422→ $0
Prepaid Expenses and Deferred Charges$1,680$408▼ $1,272
Accounts Receivable-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$695,814$757,913▲ $62,099
Other Assets Total-$0-
Liabilities
Mortgage Notes Payable Secured by Investment Property$147,001$121,060▼ $25,941
Accounts Payable and Accrued Expenses$32,438$26,759▼ $5,679
Other Liabilities$21,483$22,983▲ $1,500
Deferred Revenue-$9,475-
Total Liabilities$200,922$180,277▼ $20,645
Net Assets / Fund Balance
Unrestricted Net Assets$483,474$566,218▲ $82,744
Permanently Rstr Net Assets$11,418$11,418→ $0
Total Net Assets Fund Balance$494,892$577,636▲ $82,744
Total Liabilities and Net Assets / Fund Balance$695,814$757,913▲ $62,099

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$47,010$253,449$300,459
Buildings$5,474$82,817$88,291
Equipment$4,627$14,023$18,650
Other Land Buildings-$2,020$2,020
Land$1,000-$1,000
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Holly MilneOffice ManagerFT$28,373$7,704$36,077
Harry J ErmidesPresidentPT$14,971-$14,971

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Robert B CurtisInterments & Grounds1602 Township Rd, Altamont, NY 12009$125,535
Revenue and Support

Revenue Composition

Contributions and Grants
$27,081
Program Service Revenue
$312,637
Investment Income
$17,364
Other Revenue
$2,585
All Other Contributions
$883
Change in Net Assets
$72,899
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$216,980
Salaries, Compensation, and Employee Benefits$69,788
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$28,373$14,971-$43,344
Other Salaries and Wages$13,851--$13,851
Depreciation Depletion$12,369--$12,369
Other Expenses$11,751--$11,751
All Other Expenses$8,492--$8,492
Office Expenses$8,126--$8,126
Other Employee Benefits$7,704--$7,704
Insurance$7,236--$7,236
Payroll Taxes$3,589$1,300-$4,889
Fees for Services Accounting-$4,760-$4,760
Occupancy$4,014--$4,014
Information Technology$2,814--$2,814
Interest$1,189--$1,189
Advertising$374--$374
Travel$254--$254
Total Functional Expenses$265,737$21,031$0$286,768
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$4,348
Fundraising Direct Expenses$1,763
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$22,982
Rounding$1
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Line 11B: Form 990 Review Process

The Board of Directors review the form 990 prior to signing and filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

Policy and compliance is discussed as compliance issues may arise.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

Available Upon Request

Filing and Contact Details

Filer

Filer Name
Graceland Cemetery
EIN
14-0706188
Phone
5184638408
Address
680 DELAWARE AVENUE, ALBANY, NY 12209

Signing Officer

Name
Harry J Ermides
Title
President
Signed
2017-03-15
Discuss with paid preparer
Yes

Organization Details

Formed
1902
Legal Domicile
Ny
Voting Board Members
12
Independent Board Members
12
Employees
3

Preparer

Firm
TL Roe CPA PC
Address
449 Delaware Avenue, Delmar, NY 12054
Preparer
Terrell L Roe CPA
Phone
5184391517
Raw XML AppendixShowing 400 of 462 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/Form990PartVIISectionAGrp/PersonNm0Maria Patelos
IRS990/Form990PartVIISectionAGrp/PersonNm1James Lascaris
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IRS990/Form990PartVIISectionAGrp/PersonNm6Michael Philip Jr
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IRS990/LandBldgEquipBasisNetGrp/BOYAmt069330
IRS990/LandBldgEquipBasisNetGrp/EOYAmt058111
IRS990/LandBldgEquipCostOrOtherBssAmt0410420
IRS990/LegalDomicileStateCd0NY
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0OPERATION OF A CEMETERY
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0147001
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0121060
IRS990/NetAssetsOrFundBalancesBOYAmt0494892
IRS990/NetAssetsOrFundBalancesEOYAmt0577636
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt02585
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt015615
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt04014
IRS990/OccupancyGrp/TotalAmt04014
IRS990/OfficeExpensesGrp/ProgramServicesAmt08126
IRS990/OfficeExpensesGrp/TotalAmt08126
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt07704
IRS990/OtherEmployeeBenefitsGrp/TotalAmt07704
IRS990/OtherExpensesGrp/Desc0Grounds and Maintenance
IRS990/OtherExpensesGrp/Desc1Interment Expenses
IRS990/OtherExpensesGrp/Desc2Memorials Expense
IRS990/OtherExpensesGrp/Desc3Monument Restoration
IRS990/OtherExpensesGrp/ProgramServicesAmt070031
IRS990/OtherExpensesGrp/ProgramServicesAmt147220
IRS990/OtherExpensesGrp/ProgramServicesAmt238350
IRS990/OtherExpensesGrp/ProgramServicesAmt311751
IRS990/OtherExpensesGrp/TotalAmt070031
IRS990/OtherExpensesGrp/TotalAmt147220
IRS990/OtherExpensesGrp/TotalAmt238350
IRS990/OtherExpensesGrp/TotalAmt311751
IRS990/OtherLiabilitiesGrp/BOYAmt021483
IRS990/OtherLiabilitiesGrp/EOYAmt022983
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt013851
IRS990/OtherSalariesAndWagesGrp/TotalAmt013851
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt019267
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt040750
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01300
IRS990/PayrollTaxesGrp/ProgramServicesAmt03589
IRS990/PayrollTaxesGrp/TotalAmt04889
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt011418
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt011418
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01680
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0408
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0Other Income
IRS990/ProgramServiceRevenueGrp/Desc1SALE OF LOTS & INTERMENTS
IRS990/ProgramServiceRevenueGrp/Desc2Vandalism Fund Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02465
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1298421
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt211751
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02465
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1298421
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt211751
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0671
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt028298
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0184951
IRS990/PYOtherRevenueAmt02134
IRS990/PYProgramServiceRevenueAmt0246276
IRS990/PYRevenuesLessExpensesAmt025021
IRS990/PYSalariesCompEmpBnftPaidAmt067407
IRS990/PYTotalExpensesAmt0252358
IRS990/PYTotalRevenueAmt0277379
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IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt072899
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt012422
IRS990/SavingsAndTempCashInvstGrp/EOYAmt012422
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt05474
IRS990ScheduleD/BuildingsGrp/DepreciationAmt082817
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt088291
IRS990ScheduleD/EquipmentGrp/BookValueAmt04627
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014023
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt018650
IRS990ScheduleD/LandGrp/BookValueAmt01000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt047010
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0253449
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0300459
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02020
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02020
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt022982
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Line of Credit
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Rounding
IRS990ScheduleD/TotalBookValueLandBuildingsAmt058111
IRS990ScheduleD/TotalLiabilityAmt022983
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Board of Directors review the form 990 prior to signing and filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Policy and compliance is discussed as compliance issues may arise.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Available Upon Request
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0695814
IRS990/TotalAssetsEOYAmt0757913
IRS990/TotalAssetsGrp/BOYAmt0695814

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$0.12$1.41$0.43$0.38$0.05
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.43$0.13$1.30$0.41$0.32$0.09
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.27$0.14$1.13$0.38$0.33$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.39$0.15$1.24$0.54$0.32$0.22
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.13$0.18$0.95$0.44$0.31$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.15$0.76$0.32$0.28$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.18$0.64$0.40$0.29$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.79$0.15$0.64$0.33$0.28$0.05
2016Detailed filing. Detailed filing data is available for this year.$0.76$0.18$0.58$0.36$0.29$0.07
2015Detailed filing. Detailed filing data is available for this year.$0.70$0.20$0.49$0.28$0.25$0.03
2014Detailed filing. Detailed filing data is available for this year.$0.70$0.21$0.49$0.25$0.26$0.00
2013Detailed filing. Detailed filing data is available for this year.$0.72$0.21$0.50$0.27$0.27$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.72$0.24$0.49$0.26
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.63$0.18$0.45$0.27
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.61$0.17$0.44$0.25
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2016 filings • 501(c)13 • $500k-$1M nonprofits