Civic Intelligence

Attica Cemetery Association Inc

EIN 16-0764804 • 501(c)13 • Attica, NY

Attica, NY
Siviq Scores

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

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2023

Liabilities / Revenue

76th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • <$500k nonprofits • Source year 2023

Net Margin

4th percentile

-266%

Higher net margin than 4% of similar nonprofits.

501(c)13 • <$500k nonprofits • Source year 2023

Top Officer Pay

86th percentile

$2,853

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 49.3% of source-year revenue.

501(c)13 • <$500k nonprofits • Source year 2023

Asset Growth

4th percentile

-100%

Faster asset growth than 4% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

3rd percentile

-92%

Faster revenue growth than 3% of similar nonprofits.

501(c)13 • <$500k nonprofits • Annualized from 2022 to 2023

Assets

Down

$0

Down $501,953 (-100%) from 2022

Liabilities

Flat

$0

Flat from 2022

Net Assets

Down

$0

Down $501,953 (-100%) from 2022

Revenue

Down

$5,783

Down $64,676 (-92%) from 2022

Expenses

Down

$21,182

Down $54,094 (-72%) from 2022

Net Income

Down

-$15,399

Down $10,582 (-220%) from 2022

Trend Graphs

Balance Sheet Trend

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

$600K$400K$200K$0Assets 2011: $267,780Liabilities 2011: $02011Assets 2012: $296,524Liabilities 2012: $02012Assets 2013: $255,574Liabilities 2013: $02013Assets 2014: $357,312Liabilities 2014: $02014Assets 2015: $364,271Liabilities 2015: $02015Assets 2016: $357,635Liabilities 2016: $02016Assets 2017: $351,646Liabilities 2017: $02017Assets 2018: $378,548Liabilities 2018: $02018Assets 2019: $367,013Liabilities 2019: $02019Assets 2020: $497,760Liabilities 2020: $02020Assets 2021: $506,770Liabilities 2021: $0Net Assets 2021: $506,7702021Assets 2022: $501,953Liabilities 2022: $0Net Assets 2022: $501,9532022Assets 2023: $0Liabilities 2023: $0Net Assets 2023: $02023

Highlighted filing

2023

Assets$0
Liabilities$0
Net Assets$0

Operations Trend

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

$200K$100K$0-$100KRevenue 2011: $58,471Expenses 2011: $64,041Net Income 2011: -$5,5702011Revenue 2012: $86,419Expenses 2012: $57,675Net Income 2012: $28,7442012Revenue 2013: $43,755Expenses 2013: $84,705Net Income 2013: -$40,9502013Revenue 2014: $153,535Expenses 2014: $51,797Net Income 2014: $101,7382014Revenue 2015: $55,896Expenses 2015: $48,937Net Income 2015: $6,9592015Revenue 2016: $40,998Expenses 2016: $47,634Net Income 2016: -$6,6362016Revenue 2017: $36,012Expenses 2017: $42,001Net Income 2017: -$5,9892017Revenue 2018: $66,719Expenses 2018: $40,817Net Income 2018: $25,9022018Revenue 2019: $34,414Expenses 2019: $45,949Net Income 2019: -$11,5352019Revenue 2020: $173,491Expenses 2020: $42,744Net Income 2020: $130,7472020Revenue 2021: $67,581Expenses 2021: $58,571Net Income 2021: $9,0102021Revenue 2022: $70,459Expenses 2022: $75,276Net Income 2022: -$4,8172022Revenue 2023: $5,783Expenses 2023: $21,182Net Income 2023: -$15,3992023

Highlighted filing

2023

Revenue$5,783
Expenses$21,182
Net Income-$15,399

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to May 1, 2023
Signed
Apr 8, 2024
Return Version
2023v5.0
Gross Receipts
$5,783
Mission and Program Overview

Mission

Oversight of Cemetery Operations in accordance with guidelines set forth by the NYS Division of Cemeteries

Oversight of cemetery care and operations in accordance with guidelines set forth by the New York State Division of Cemeteries.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$501,953$0▼ $501,953
Savings and Temporary Cash Investments$234,523$0▼ $234,523
Investments Program Related$176,888$0▼ $176,888
Cash and Non-Interest-Bearing Accounts$81,404$0▼ $81,404
Investments in Publicly Traded Securities$6,300$0▼ $6,300
Land, Buildings, and Equipment, Net$2,838$0▼ $2,838
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$501,953$0▼ $501,953
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$501,953$0▼ $501,953
Total Liabilities and Net Assets / Fund Balance$501,953$0▼ $501,953

Asset Categories

AssetBook ValueDepreciationBasis
Investment Program Related Org$110,000--
Buildings$0$0$0
Other Land Buildings$0$0$0
Equipment$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jacqueline PerlSecretaryPT$2,853$2,853
Roxanne ChristensenTreasurer-$1,794$1,794

Board Members and Trustees

NameTitle
Frederick StevensVice President
Don HermanTrustee
James ZeilmanTrustee
John GoodridgeTrustee
Kim ClarkTrustee
Thomas GaddTrustee
Tim MoranTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,700
Investment Income
$3,083
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$-15,399
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$16,040
Salaries, Compensation, and Employee Benefits$5,142
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$14,485$0$0$14,485
Current Officers, Directors, Trustees, and Key Employees$4,647$0$0$4,647
Fees for Services Accounting$1,103$0$0$1,103
Depreciation Depletion$630$0$0$630
Payroll Taxes$495$0$0$495
Advertising$382$0$0$382
Other Expenses$200$0$0$200
Office Expenses$91$0$0$91
Insurance$-1,414$0$0$-1,414
Total Functional Expenses$21,182$0$0$21,182
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Part VI, Line 7B

Certain decisions including but not limited to reorganization merger or dissolution of the association require approval from lot owners at a duly called meeting and notice of such meeting was duly provided.

Part VI, Line 11B

Preliminary copies of Form 990 are provided to Trustees prior to filing.

Part VI, Line 12C

A Statement of all financial transactions are provided to the board at the annual meeting. Any potential conflicts of interest would be reviewed and approved at the meeting.

Filing and Contact Details

Filer

Filer Name
Attica Cemetery Association Inc
EIN
16-0764804
In Care Of
% Frederick Stevens
Phone
5855911681
Address
PO BOX 221, ATTICA, NY 14011-0221

Signing Officer

Name
Don Herman
Title
Trustee
Signed
2024-04-08

Organization Details

Principal Officer
Frederick Stevens
Formed
1882
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
2
Volunteers
0
Supplemental Narrative

Additional Explanations

Part IX, Line 11G

Burials & Cemetery Maintenance

Part XI, Line 9

| Description:, Explanation:, Amount:| Net Book Value of Assets transferred to Surviving Corporation upon merger See Schedule N, Assets transferred to Surviving Corporation upon merger, $-486554|

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IRS990/IRPDocumentCnt00
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IRS990/LandBldgEquipAccumDeprecAmt00
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IRS990/LegalDomicileStateCd0NY
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IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/OtherExpensesGrp/Desc3Subscriptions
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IRS990/PayrollTaxesGrp/FundraisingAmt00
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