Civic Intelligence

Machpelah Cemetery Association

EIN 16-0706015 • 501(c)13 • Leroy, NY

Profile

CEMETERY SERVICES

P O Box 313Leroy, NY 14482

n/A

Siviq Scores

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

Liabilities / Assets

81st percentile

0.00x

Higher debt load relative to assets than 81% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2022

Liabilities / Revenue

86th percentile

0.04x

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

501(c)13 • $500k-$1M nonprofits • Source year 2022

Net Margin

14th percentile

-24%

Higher net margin than 14% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2022

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

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

501(c)13 • $500k-$1M nonprofits • Source year 2022

Asset Growth

97th percentile

28%

Faster asset growth than 97% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Revenue Growth

8th percentile

-41%

Faster revenue growth than 8% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2021 to 2022

Assets

Up

$647,643

Up $141,652 (+28%) from 2021

Liabilities

Down

$1,664

Down $7,511 (-82%) from 2021

Net Assets

Up

$645,979

Up $149,163 (+30%) from 2021

Revenue

Down

$38,642

Down $26,722 (-41%) from 2021

Expenses

Up

$47,931

Up $1,052 (+2.2%) from 2021

Net Income

Down

-$9,289

Down $27,774 (-150%) from 2021

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2010: $472,646Liabilities 2010: $4,435Net Assets 2010: $468,2112010Assets 2011: $462,284Liabilities 2011: $3,362Net Assets 2011: $458,9222011Assets 2012: $471,718Liabilities 2012: $2,912Net Assets 2012: $468,8062012Assets 2013: $481,265Liabilities 2013: $5,666Net Assets 2013: $475,5992013Assets 2014: $473,170Liabilities 2014: $2,384Net Assets 2014: $470,7862014Assets 2015: $455,526Liabilities 2015: $1,593Net Assets 2015: $453,9332015Assets 2016: $453,272Liabilities 2016: $630Net Assets 2016: $452,6422016Assets 2017: $468,465Liabilities 2017: $5,960Net Assets 2017: $462,5052017Assets 2018: $430,531Liabilities 2018: $1,062Net Assets 2018: $429,4692018Assets 2019: $469,097Liabilities 2019: $805Net Assets 2019: $468,2922019Assets 2020: $489,655Liabilities 2020: $5,960Net Assets 2020: $483,6952020Assets 2021: $505,991Liabilities 2021: $9,175Net Assets 2021: $496,8162021Assets 2022: $647,643Liabilities 2022: $1,664Net Assets 2022: $645,9792022

Highlighted filing

2022

Assets$647,643
Liabilities$1,664
Net Assets$645,979

Operations Trend

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

$100K$50K$0-$50KRevenue 2010: $43,437Expenses 2010: $64,958Net Income 2010: -$21,5212010Expenses 2011: $47,4502011Expenses 2012: $49,5522012Revenue 2013: $61,808Expenses 2013: $49,101Net Income 2013: $12,7072013Revenue 2014: $42,932Expenses 2014: $47,745Net Income 2014: -$4,8132014Revenue 2015: $40,123Expenses 2015: $39,091Net Income 2015: $1,0322015Revenue 2016: $42,996Expenses 2016: $44,005Net Income 2016: -$1,0092016Revenue 2017: $58,257Expenses 2017: $48,393Net Income 2017: $9,8642017Revenue 2018: $48,370Expenses 2018: $49,614Net Income 2018: -$1,2442018Revenue 2019: $80,746Expenses 2019: $86,497Net Income 2019: -$5,7512019Revenue 2020: $49,761Expenses 2020: $46,164Net Income 2020: $3,5972020Revenue 2021: $65,364Expenses 2021: $46,879Net Income 2021: $18,4852021Revenue 2022: $38,642Expenses 2022: $47,931Net Income 2022: -$9,2892022

Highlighted filing

2022

Revenue$38,642
Expenses$47,931
Net Income-$9,289

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.48$0.02$6.46$0.39$0.48$0.09
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.06$0.09$4.97$0.65$0.47$0.18
2020Summary only. Only limited summary data is available for this year.$4.90$0.06$4.84$0.50$0.46$0.04
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.69$0.01$4.68$0.81$0.86$0.06
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.31$0.01$4.29$0.48$0.50$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.68$0.06$4.63$0.58$0.48$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.53$0.01$4.53$0.43$0.44$0.01
2015Detailed filing. Detailed filing data is available for this year.$4.56$0.02$4.54$0.40$0.39$0.01
2014Detailed filing. Detailed filing data is available for this year.$4.73$0.02$4.71$0.43$0.48$0.05
2013Detailed filing. Detailed filing data is available for this year.$4.81$0.06$4.76$0.62$0.49$0.13
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.72$0.03$4.69$0.50
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.62$0.03$4.59$0.47
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.73$0.04$4.68$0.43$0.65$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 15, 2023
Return Version
2022v5.0
Gross Receipts
$38,642
Mission and Program Overview

Mission

CEMETERY SERVICES

Cemetery services - the association is responsible for the sale of burial plots and maintenance of the cemetery grounds, earth burial of decedents and inurnment of cremated human remains.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$471,031$623,542▲ $152,511
Land, Buildings, and Equipment, Net$19,171$17,003▼ $2,168
Cash and Non-Interest-Bearing Accounts$12,588$3,896▼ $8,692
Savings and Temporary Cash Investments$3,201$3,202▲ $1
Total Assets$505,991$647,643▲ $141,652
Liabilities
Accounts Payable and Accrued Expenses$9,175$1,664▼ $7,511
Total Liabilities$9,175$1,664▼ $7,511
Net Assets / Fund Balance
Net Assets With Donor Restrictions$417,916$355,170▼ $62,746
Net Assets Without Donor Restrictions$78,900$290,809▲ $211,909
Total Net Assets Fund Balance$496,816$645,979▲ $149,163
Total Liabilities and Net Assets / Fund Balance$505,991$647,643▲ $141,652

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$14,123$186,052$200,175
Equipment$2,880$25,605$28,485
Compensation and Service Providers

Board Members and Trustees

NameTitle
Mark BoylanPresident
Michael MckenzieVice President
Jay JonesTrustee
John FlintTrustee
Lynne BelluscioTrustee
Nancy GloverTrustee
Stephanie CallSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,100
Program Service Revenue
$23,256
Investment Income
$14,286
Other Revenue
$0
All Other Contributions
$1,100
Change in Net Assets
$-9,289
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$33,100
Salaries, Compensation, and Employee Benefits$14,831
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$14,730
Insurance---$3,643
Fees for Services Other---$3,081
Fees for Services Accounting---$2,816
Depreciation Depletion---$2,168
Occupancy---$1,998
Other Expenses---$433
Office Expenses---$399
Payroll Taxes---$101
Total Functional Expenses$0$0$0$47,931
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

Governance Explanations

Form 990, Part VI, Section A, Line 2

Stephanie call, treasurer, provides payroll preparation services for the cemetery association as professional payroll services, llc.

Form 990, Part VI, Section A, Line 6

Plot owners own the cemetery and are considered members

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

Annual meeting is published and held first quarter of the year at which time expiring board positions are appointed through election

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

A draft of 990 is provided to board prior to submission

Form 990, Part VI, Section C, Line 19

Governing documents provided to public upon request

Filing and Contact Details

Filer

Filer Name
Machpelah Cemetery Association
EIN
16-0706015
Phone
5853561660
Address
P O BOX 313, LEROY, NY 14482

Signing Officer

Name
Stephanie Call
Title
Secretary/treasurer
Phone
5853561660
Signed
2023-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephanie Call
Formed
1854
Legal Domicile
Ny
Voting Board Members
7
Independent Board Members
7
Employees
1
Volunteers
30

Preparer

Firm
Efpr Group Cpas Pllc
Address
6390 MAIN STREET SUITE 200, WILLIAMSVILLE, NY 14221
Preparer
David a Urban CPA
Phone
7166340700
Raw XML Appendix327 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/AllOtherContributionsAmt01100
IRS990/BackupWthldComplianceInd01
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IRS990/BooksInCareOfDetail/PhoneNum05853561660
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 313
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IRS990/Form990PartVIISectionAGrp/PersonNm1MICHAEL MCKENZIE
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IRS990/Form990PartVIISectionAGrp/PersonNm3LYNNE BELLUSCIO
IRS990/Form990PartVIISectionAGrp/PersonNm4JOHN FLINT
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
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IRS990/GroupReturnForAffiliatesInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0STEPHANIE CALL, TREASURER, PROVIDES PAYROLL PREPARATION SERVICES FOR THE CEMETERY ASSOCIATION AS PROFESSIONAL PAYROLL SERVICES, LLC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PLOT OWNERS OWN THE CEMETERY AND ARE CONSIDERED MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANNUAL MEETING IS PUBLISHED AND HELD FIRST QUARTER OF THE YEAR AT WHICH TIME EXPIRING BOARD POSITIONS ARE APPOINTED THROUGH ELECTION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A DRAFT OF 990 IS PROVIDED TO BOARD PRIOR TO SUBMISSION
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS PROVIDED TO PUBLIC UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
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ReturnHeader/BuildTS02023-04-26 12:10:37Z
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ReturnHeader/PreparerPersonGrp/PreparationDt02023-11-15
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ReturnHeader/ReturnTs02023-11-15T17:11:14-06:00
ReturnHeader/ReturnTypeCd0990
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ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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