Civic Intelligence

Garland Cemetery Association Inc

EIN 16-0443330 • 501(c)13 • Clarkson, NY

Profile

Operation of a public cemetery in Clarkson, New York. The association is responsible for all operating and maintenance activities of the cemetery.

PO Box 756Clarkson, NY 14430

n/A

Siviq Scores

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

Liabilities / Assets

90th percentile

0.03x

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

501(c)13 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

93rd percentile

0.28x

Higher debt load relative to revenue than 93% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2025

Net Margin

34th percentile

4.1%

Higher net margin than 34% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

83rd percentile

$7,945

Higher top officer pay than 83% of similar nonprofits.

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

501(c)13 • $500k-$1M nonprofits • Source year 2025

Asset Growth

38th percentile

1.9%

Faster asset growth than 38% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

59th percentile

18%

Faster revenue growth than 59% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$760,610

Up $13,915 (+1.9%) from 2024

Liabilities

Down

$22,322

Down $5,351 (-19%) from 2024

Net Assets

Up

$738,288

Up $19,266 (+2.7%) from 2024

Operations
Liabilities / Revenue93rd percentileNet Margin34th percentile

Revenue

Up

$78,630

Up $12,212 (+18%) from 2024

Expenses

Up

$75,389

Up $11,721 (+18%) from 2024

Net Income

Up

$3,241

Up $491 (+18%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth38th percentile

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

$800K$600K$400K$200K$0Assets 2010: $711,596Liabilities 2010: $689Net Assets 2010: $710,9072010Assets 2011: $710,327Liabilities 2011: $551Net Assets 2011: $709,7762011Assets 2012: $715,104Liabilities 2012: $881Net Assets 2012: $714,2232012Assets 2013: $726,621Liabilities 2013: $675Net Assets 2013: $725,9462013Assets 2014: $737,843Liabilities 2014: $0Net Assets 2014: $737,8432014Assets 2015: $729,186Liabilities 2015: $0Net Assets 2015: $729,1862015Assets 2016: $716,557Liabilities 2016: $1,288Net Assets 2016: $715,2692016Assets 2017: $723,986Liabilities 2017: $893Net Assets 2017: $723,0932017Assets 2018: $709,123Liabilities 2018: $0Net Assets 2018: $709,1232018Assets 2019: $762,798Liabilities 2019: $0Net Assets 2019: $762,7982019Assets 2020: $790,379Liabilities 2020: $0Net Assets 2020: $790,3792020Assets 2021: $796,457Liabilities 2021: $698Net Assets 2021: $795,7592021Assets 2022: $682,069Liabilities 2022: $0Net Assets 2022: $682,0692022Assets 2023: $703,353Liabilities 2023: $1,214Net Assets 2023: $702,1392023Assets 2024: $746,695Liabilities 2024: $27,673Net Assets 2024: $719,0222024Assets 2025: $760,610Liabilities 2025: $22,322Net Assets 2025: $738,2882025

Highlighted filing

2025

Assets$760,610
Liabilities$22,322
Net Assets$738,288
Open 2025 Filing

Operations Trend

Revenue Growth59th percentile

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

$100K$50K$0-$50KExpenses 2010: $27,0142010Expenses 2011: $32,1362011Expenses 2012: $36,3492012Revenue 2013: $45,797Expenses 2013: $34,074Net Income 2013: $11,7232013Revenue 2014: $47,442Expenses 2014: $35,545Net Income 2014: $11,8972014Revenue 2015: $29,725Expenses 2015: $38,382Net Income 2015: -$8,6572015Revenue 2016: $44,074Expenses 2016: $57,990Net Income 2016: -$13,9162016Revenue 2017: $51,899Expenses 2017: $52,125Net Income 2017: -$2262017Revenue 2018: $59,858Expenses 2018: $38,480Net Income 2018: $21,3782018Revenue 2019: $57,748Expenses 2019: $48,362Net Income 2019: $9,3862019Revenue 2020: $60,577Expenses 2020: $49,118Net Income 2020: $11,4592020Revenue 2021: $99,193Expenses 2021: $61,876Net Income 2021: $37,3172021Revenue 2022: $34,409Expenses 2022: $67,140Net Income 2022: -$32,7312022Revenue 2023: $55,887Expenses 2023: $67,968Net Income 2023: -$12,0812023Revenue 2024: $66,418Expenses 2024: $63,668Net Income 2024: $2,7502024Revenue 2025: $78,630Expenses 2025: $75,389Net Income 2025: $3,2412025

Highlighted filing

2025

Revenue$78,630
Expenses$75,389
Net Income$3,241
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$760,610
Liabilities
$22,322
Net assets
$738,288
Revenue
$78,630
Expenses
$75,389
Net income
$3,241
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$7.61$0.22$7.38$0.79$0.75$0.03
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.47$0.28$7.19$0.66$0.64$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.03$0.01$7.02$0.56$0.68$0.12
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.82$0.00$6.82$0.34$0.67$0.33
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.96$0.01$7.96$0.99$0.62$0.37
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.90$0.00$7.90$0.61$0.49$0.11
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.63$0.00$7.63$0.58$0.48$0.09
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.09$0.00$7.09$0.60$0.38$0.21
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.24$0.01$7.23$0.52$0.52$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.17$0.01$7.15$0.44$0.58$0.14
2015Detailed filing. Detailed filing data is available for this year.$7.29$0.00$7.29$0.30$0.38$0.09
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.38$0.00$7.38$0.47$0.36$0.12
2013Detailed filing. Detailed filing data is available for this year.$7.27$0.01$7.26$0.46$0.34$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.15$0.01$7.14$0.36
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.10$0.01$7.10$0.32
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.12$0.01$7.11$0.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 24, 2026
Return Version
2025v4.0
Gross Receipts
$78,630
Mission and Program Overview

Mission

Operation of a public cemetery in Clarkson, New York. The associaiton is responsible for all operating and maintenance activities of the cemetery.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$659,977$675,934▲ $15,957
Land, Buildings, and Equipment, Net$73,527$66,676▼ $6,851
Cash and Non-Interest-Bearing Accounts$10,780$15,589▲ $4,809
Savings and Temporary Cash Investments$2,411$2,411→ $0
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$746,695$760,610▲ $13,915
Other Assets Total-$0-
Liabilities
Other Liabilities$27,673$22,322▼ $5,351
Total Liabilities$27,673$22,322▼ $5,351
Net Assets / Fund Balance
Net Assets With Donor Restrictions$460,347$424,012▼ $36,335
Net Assets Without Donor Restrictions$258,675$314,276▲ $55,601
Total Net Assets Fund Balance$719,022$738,288▲ $19,266
Total Liabilities and Net Assets / Fund Balance$746,695$760,610▲ $13,915

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$31,535$31,750$63,285
Buildings$9,413$22,112$31,525
Other Land Buildings$25,728$2,207$27,935
Compensation and Service Providers
Top Officer Pay83rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Rick GreinederTrusteePT$7,945$7,945

Board Members and Trustees

NameTitle
Richard PrestonPresident
Bob SodomaTrustee
Cindy RootTrustee
Connie PrattTrustee
Errol SheldonTrustee
Mike CooganTrustee
Rhonda GreinederSecretary
Patricia PrestonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$40,220
Investment Income
$38,410
Other Revenue
$0
Change in Net Assets
$3,241
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$37,925
Other Expenses$37,464
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$27,123--$27,123
Depreciation Depletion$6,851--$6,851
Current Officers, Directors, Trustees, and Key Employees$3,500$2,500-$6,000
Payroll Taxes$4,802--$4,802
Office Expenses-$4,548-$4,548
Occupancy$3,907--$3,907
Insurance$3,526--$3,526
Fees for Services Accounting-$1,250-$1,250
Other Expenses$15,556$696-$696
Interest$604--$604
Fees for Services Other$526--$526
Total Functional Expenses$66,395$8,994$0$75,389
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

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
Equipment Loan$22,322
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 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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Richard Preston & Patricia Preston serve on the Board of Trustees. They are husband & wife.”

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

“Reviewed with Board of Directors before filing .”

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

“Review of annual conflict of interest policies signed by Board Members and their impact on financial decisions.”

Form 990, Part VI, Section C, Line 18

“Documents are available upon written request submitted to the treasurer of the organization .”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Garland Cemetery Association Inc
EIN
16-0443330
Phone
5857557731
Address
PO BOX 756, CLARKSON, NY 14430

Signing Officer

Name
Richard Preston
Title
President
Signed
2026-03-24
Discuss with paid preparer
Yes

Organization Details

Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
2
Volunteers
9

Preparer

Firm
Birnie CPA Pc
Address
31 N UNION ST, SPENCERPORT, NY 14559
Preparer
Matthew W Birnie CPA
Phone
5853522900
Raw XML Appendix383 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/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0PATRICIA PRESTON
IRS990/BooksInCareOfDetail/PhoneNum05857557731
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0950 COBBLESTONE CT
IRS990/BooksInCareOfDetail/USAddress/CityNm0HOLLEY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd014470
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt010780
IRS990/CashNonInterestBearingGrp/EOYAmt015589
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt02500
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt03500
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt06000
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt038410
IRS990/CYOtherExpensesAmt037464
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt040220
IRS990/CYRevenuesLessExpensesAmt03241
IRS990/CYSalariesCompEmpBnftPaidAmt037925
IRS990/CYTotalExpensesAmt075389
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt078630
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt06851
IRS990/DepreciationDepletionGrp/TotalAmt06851
IRS990/Desc0Public Cemetery
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0460347
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0424012
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01250
IRS990/FeesForServicesAccountingGrp/TotalAmt01250
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0526
IRS990/FeesForServicesOtherGrp/TotalAmt0526
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0Rick Greineder
IRS990/Form990PartVIISectionAGrp/PersonNm1Connie Pratt
IRS990/Form990PartVIISectionAGrp/PersonNm2Rhonda Greineder
IRS990/Form990PartVIISectionAGrp/PersonNm3Richard Preston
IRS990/Form990PartVIISectionAGrp/PersonNm4Errol Sheldon
IRS990/Form990PartVIISectionAGrp/PersonNm5Cindy Root
IRS990/Form990PartVIISectionAGrp/PersonNm6Mike Coogan
IRS990/Form990PartVIISectionAGrp/PersonNm7Bob Sodoma
IRS990/Form990PartVIISectionAGrp/PersonNm8Patricia Preston
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt07945
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt1Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt2Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt7Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt8Treasurer
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
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IRS990/GamingActivitiesInd0false
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IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
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IRS990/IncludeFIN48FootnoteInd0false
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IRS990/IndependentVotingMemberCnt09
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IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipCostOrOtherBssAmt0122745
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd0false
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IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/NetAssetsOrFundBalancesEOYAmt0738288
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt016025
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0258675
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0314276
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt03907
IRS990/OccupancyGrp/TotalAmt03907
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04548
IRS990/OfficeExpensesGrp/TotalAmt04548
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Repairs & Maintanence
IRS990/OtherExpensesGrp/Desc1Software
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0696
IRS990/OtherExpensesGrp/ProgramServicesAmt015556
IRS990/OtherExpensesGrp/TotalAmt015556
IRS990/OtherExpensesGrp/TotalAmt1696
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt027673
IRS990/OtherLiabilitiesGrp/EOYAmt022322
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt027123
IRS990/OtherSalariesAndWagesGrp/TotalAmt027123
IRS990/OtherWebsiteInd0X
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt04802
IRS990/PayrollTaxesGrp/TotalAmt04802
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CEMETERY LOT SALES, INTER
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt040220
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt040220
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt038265
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt034944
IRS990/PYProgramServiceRevenueAmt028153
IRS990/PYRevenuesLessExpensesAmt02750
IRS990/PYSalariesCompEmpBnftPaidAmt028724
IRS990/PYTotalExpensesAmt063668
IRS990/PYTotalRevenueAmt066418
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt03241
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02411
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02411
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt09413
IRS990ScheduleD/BuildingsGrp/DepreciationAmt022112
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt031525
IRS990ScheduleD/EquipmentGrp/BookValueAmt031535
IRS990ScheduleD/EquipmentGrp/DepreciationAmt031750
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt063285
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt025728
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02207
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt027935
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt022322
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Equipment Loan
IRS990ScheduleD/TotalBookValueLandBuildingsAmt066676
IRS990ScheduleD/TotalLiabilityAmt022322
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Richard Preston & Patricia Preston serve on the Board of Trustees. They are husband & wife.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Reviewed with Board of Directors before filing .
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Review of annual conflict of interest policies signed by Board Members and their impact on financial decisions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Documents are available upon written request submitted to the treasurer of the organization .
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0746695
IRS990/TotalAssetsEOYAmt0760610
IRS990/TotalAssetsGrp/BOYAmt0746695
IRS990/TotalAssetsGrp/EOYAmt0760610
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt08994
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt066395
IRS990/TotalFunctionalExpensesGrp/TotalAmt075389
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt027673
IRS990/TotalLiabilitiesEOYAmt022322
IRS990/TotalLiabilitiesGrp/BOYAmt027673
IRS990/TotalLiabilitiesGrp/EOYAmt022322
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0719022
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0738288
IRS990/TotalProgramServiceRevenueAmt040220
IRS990/TotalReportableCompFromOrgAmt07945
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt078630
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt078630
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0746695
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0760610
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 756
IRS990/USAddress/CityNm0CLARKSON
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014430
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Richard Preston
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-24
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0GARLAND CEMETERY ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0GARL
ReturnHeader/Filer/EIN0160443330
ReturnHeader/Filer/PhoneNum05857557731
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 756
ReturnHeader/Filer/USAddress/CityNm0CLARKSON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014430
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0991725238
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BIRNIE CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt031 N UNION ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SPENCERPORT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd014559
ReturnHeader/PreparerPersonGrp/PhoneNum05853522900
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Matthew W Birnie CPA
ReturnHeader/ReturnTs02026-03-24T06:16:07-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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