Civic Intelligence

Oakwood Cemetery Association Inc

EIN 16-0765120 • 501(c)13 • Penfield, NY

Profile

To maintain a cemetery & mausoleum in the town of penfield, new york.

1975 Baird RoadPenfield, NY 14526

oakwoodcemeteryandmausoleum.com

Siviq Scores

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

Liabilities / Assets

89th percentile

0.12x

Higher debt load relative to assets than 89% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

91st percentile

0.72x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Net Margin

43rd percentile

20%

Higher net margin than 43% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

72nd percentile

$7,500

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 1.7% of source-year revenue.

501(c)13 • $1M-$5M nonprofits • Source year 2024

Asset Growth

35th percentile

3.1%

Faster asset growth than 35% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

56th percentile

17%

Faster revenue growth than 56% of similar nonprofits.

501(c)13 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$2,595,424

Up $77,628 (+3.1%) from 2023

Liabilities

Down

$310,071

Down $10,142 (-3.2%) from 2023

Net Assets

Up

$2,285,353

Up $87,770 (+4.0%) from 2023

Revenue

Up

$432,634

Up $63,725 (+17%) from 2023

Expenses

Up

$344,864

Up $41,455 (+14%) from 2023

Net Income

Up

$87,770

Up $22,270 (+34%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,970,054Liabilities 2011: $566,392Net Assets 2011: $1,403,6622011Assets 2012: $1,986,855Liabilities 2012: $559,256Net Assets 2012: $1,427,5992012Assets 2013: $2,028,100Liabilities 2013: $548,579Net Assets 2013: $1,479,5212013Assets 2014: $2,104,760Liabilities 2014: $528,486Net Assets 2014: $1,576,2742014Assets 2015: $2,125,969Liabilities 2015: $506,500Net Assets 2015: $1,619,4692015Assets 2016: $2,147,891Liabilities 2016: $475,511Net Assets 2016: $1,672,3802016Assets 2017: $2,266,438Liabilities 2017: $453,093Net Assets 2017: $1,813,3452017Assets 2018: $2,253,086Liabilities 2018: $424,511Net Assets 2018: $1,828,5752018Assets 2019: $2,282,125Liabilities 2019: $381,930Net Assets 2019: $1,900,1952019Assets 2020: $2,288,750Liabilities 2020: $360,104Net Assets 2020: $1,928,6462020Assets 2021: $2,375,155Liabilities 2021: $343,278Net Assets 2021: $2,031,8772021Assets 2022: $2,539,705Liabilities 2022: $338,369Net Assets 2022: $2,201,3362022Assets 2023: $2,517,796Liabilities 2023: $320,213Net Assets 2023: $2,197,5832023Assets 2024: $2,595,424Liabilities 2024: $310,071Net Assets 2024: $2,285,3532024

Highlighted filing

2024

Assets$2,595,424
Liabilities$310,071
Net Assets$2,285,353

Operations Trend

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

$600K$400K$200K$0Expenses 2011: $215,2002011Expenses 2012: $207,0742012Revenue 2013: $252,376Expenses 2013: $200,454Net Income 2013: $51,9222013Revenue 2014: $299,174Expenses 2014: $202,421Net Income 2014: $96,7532014Revenue 2015: $239,370Expenses 2015: $196,175Net Income 2015: $43,1952015Revenue 2016: $253,133Expenses 2016: $200,222Net Income 2016: $52,9112016Revenue 2017: $354,401Expenses 2017: $213,436Net Income 2017: $140,9652017Revenue 2018: $227,439Expenses 2018: $212,209Net Income 2018: $15,2302018Revenue 2019: $313,628Expenses 2019: $242,008Net Income 2019: $71,6202019Revenue 2020: $250,961Expenses 2020: $222,510Net Income 2020: $28,4512020Revenue 2021: $364,545Expenses 2021: $261,314Net Income 2021: $103,2312021Revenue 2022: $521,835Expenses 2022: $352,376Net Income 2022: $169,4592022Revenue 2023: $368,909Expenses 2023: $303,409Net Income 2023: $65,5002023Revenue 2024: $432,634Expenses 2024: $344,864Net Income 2024: $87,7702024

Highlighted filing

2024

Revenue$432,634
Expenses$344,864
Net Income$87,770

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.60$0.31$2.29$0.43$0.34$0.09
2023Detailed filing. Detailed filing data is available for this year.$2.52$0.32$2.20$0.37$0.30$0.07
2022Detailed filing. Detailed filing data is available for this year.$2.54$0.34$2.20$0.52$0.35$0.17
2021Detailed filing. Detailed filing data is available for this year.$2.38$0.34$2.03$0.36$0.26$0.10
2020Detailed filing. Detailed filing data is available for this year.$2.29$0.36$1.93$0.25$0.22$0.03
2019Detailed filing. Detailed filing data is available for this year.$2.28$0.38$1.90$0.31$0.24$0.07
2018Detailed filing. Detailed filing data is available for this year.$2.25$0.42$1.83$0.23$0.21$0.02
2017Detailed filing. Detailed filing data is available for this year.$2.27$0.45$1.81$0.35$0.21$0.14
2016Detailed filing. Detailed filing data is available for this year.$2.15$0.48$1.67$0.25$0.20$0.05
2015Detailed filing. Detailed filing data is available for this year.$2.13$0.51$1.62$0.24$0.20$0.04
2014Detailed filing. Detailed filing data is available for this year.$2.10$0.53$1.58$0.30$0.20$0.10
2013Detailed filing. Detailed filing data is available for this year.$2.03$0.55$1.48$0.25$0.20$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.99$0.56$1.43$0.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.97$0.57$1.40$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.1
Gross Receipts
$432,634
Mission and Program Overview

Mission

Maintains a Cemetery and Mausoleum in the Town of Penfield,New York.

To maintain a cemetery & mausoleum in the town of penfield, new york.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,549,460$1,610,868▲ $61,408
Land, Buildings, and Equipment, Net$467,169$468,830▲ $1,661
Savings and Temporary Cash Investments$173,107$204,360▲ $31,253
Cash and Non-Interest-Bearing Accounts$15,797$12,375▼ $3,422
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 Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$2,517,796$2,595,424▲ $77,628
Other Assets Total$312,263$298,991▼ $13,272
Liabilities
Other Liabilities$320,213$310,071▼ $10,142
Total Liabilities$320,213$310,071▼ $10,142
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,877,520$1,922,234▲ $44,714
Net Assets Without Donor Restrictions$320,063$363,119▲ $43,056
Total Net Assets Fund Balance$2,197,583$2,285,353▲ $87,770
Total Liabilities and Net Assets / Fund Balance$2,517,796$2,595,424▲ $77,628

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$468,830$566,296$1,035,126
Other Assets Org$298,991--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Mark DufordSuperintendentFT$7,500$7,500
Mary Ockendensec / treasurerFT$7,417$7,417

Board Members and Trustees

NameTitle
Paul WyandPresident
Jim SchantzVice President
Debbie ValerinoDirector
Gary FinlaysonDirector
Howard ClarkDirector
James OckendenDirector
JefferyjenningsDirector
Maria MelnikDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$323,043
Investment Income
$109,591
Other Revenue
$0
Change in Net Assets
$87,770

Audited Revenue Reconciliation

Revenue per Audited Statements
$432,634
Total Revenue per Audited Statements
$432,634
Total Revenue per Form 990
$432,634
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$188,899
Other Expenses$155,965
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$121,487$40,496-$161,983
Depreciation Depletion$35,348--$35,348
Payroll Taxes$14,784$4,928-$19,712
Insurance$8,546--$8,546
Fees for Services Legal-$8,195-$8,195
Office Expenses$1,532$6,615-$8,147
Other Employee Benefits$7,204--$7,204
Travel$6,169--$6,169
Advertising-$2,188-$2,188
Other Expenses$1,425--$1,425
All Other Expenses$269$269-$538
Interest$48--$48
Total Functional Expenses$282,173$62,691$0$344,864

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$344,864
Total Expenses per Audited Statements$344,864
Total Expenses per Form 990$344,864
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
Mausoleum Note$298,991
Escrow Deposit$7,950
American Express$3,130
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
Yes
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 B, Line 11B

A draft of the 990 is sent to the executive committee and executive director. The final draft of the 990 is presented to the full board and is reviewed and approved.

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

Employees complete a conflict of interest form when hired and board members sign an annual disclosure as to whether there are any conflicts of interest to see if any further action needs to be taken. The executive director notifies the board if there are any conflicts of interest upon receiving the annual disclosures.

Form 990, Part VI, Section B, Line 15A

The executive director's compensation is reviewed and approved by the board as part of the annual budgeting process. Factors such as current economic trends and compensation at similarly sized organizations are used in determining the executive director's compensation.

Form 990, Part VI, Section C, Line 19

Copies of all governing documents, conflict of interest policies, financial statements and informational returns are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Oakwood Cemetery Association Inc
EIN
16-0765120
Phone
5853814725
Address
1975 BAIRD ROAD, PENFIELD, NY 14526

Signing Officer

Name
Paul Wyand
Title
President
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Wyand
Formed
1889
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
10
Employees
8

Preparer

Firm
Bonn Dioguardi & Ray Llp
Address
70 LINDEN OAKS, ROCHESTER, NY 14625
Preparer
Joseph P Dioguardi Jr
Phone
5853819660
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IRS990/LandBldgEquipCostOrOtherBssAmt01035126
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO MAINTAIN A CEMETERY & MAUSOLEUM IN THE TOWN OF PENFIELD, NEW YORK.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
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IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0320063
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0363119
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt06615
IRS990/OfficeExpensesGrp/ProgramServicesAmt01532
IRS990/OfficeExpensesGrp/TotalAmt08147
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0312263
IRS990/OtherAssetsTotalGrp/EOYAmt0298991
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt07204
IRS990/OtherEmployeeBenefitsGrp/TotalAmt07204
IRS990/OtherExpensesGrp/Desc0repairs and maintenance
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IRS990/OtherExpensesGrp/Desc2UTILITIES
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IRS990/OtherExpensesGrp/ProgramServicesAmt117153
IRS990/OtherExpensesGrp/ProgramServicesAmt28495
IRS990/OtherExpensesGrp/ProgramServicesAmt31425
IRS990/OtherExpensesGrp/TotalAmt059713
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IRS990/OtherExpensesGrp/TotalAmt28495
IRS990/OtherExpensesGrp/TotalAmt31425
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IRS990/OtherLiabilitiesGrp/EOYAmt0310071
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IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04928
IRS990/PayrollTaxesGrp/ProgramServicesAmt014784
IRS990/PayrollTaxesGrp/TotalAmt019712
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0PAUL WYAND
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Burials
IRS990/ProgramServiceRevenueGrp/Desc1PROGRAM SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0323043
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0323043
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt075827
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0151303
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IRS990/PYRevenuesLessExpensesAmt065500
IRS990/PYSalariesCompEmpBnftPaidAmt0152106
IRS990/PYTotalExpensesAmt0303409
IRS990/PYTotalRevenueAmt0368909
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IRS990/RelatedEntityInd0false
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IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0315952
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0173107
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0204360
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0468830
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0566296
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01035126
IRS990ScheduleD/ExpensesSubtotalAmt0344864
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0298991
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0American Express
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ESCROW DEPOSIT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2MAUSOLEUM NOTE
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt0468830
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0298991
IRS990ScheduleD/TotalBookValueSecuritiesAmt01610868
IRS990ScheduleD/TotalExpensesPerForm990Amt0344864
IRS990ScheduleD/TotalLiabilityAmt0310071
IRS990ScheduleD/TotalRevenuePerForm990Amt0432634
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0432634
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A DRAFT OF THE 990 IS SENT TO THE EXECUTIVE COMMITTEE AND EXECUTIVE DIRECTOR. THE FINAL DRAFT OF THE 990 IS PRESENTED TO THE FULL BOARD AND IS REVIEWED AND APPROVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EMPLOYEES COMPLETE A CONFLICT OF INTEREST FORM WHEN HIRED AND BOARD MEMBERS SIGN AN ANNUAL DISCLOSURE AS TO WHETHER THERE ARE ANY CONFLICTS OF INTEREST TO SEE IF ANY FURTHER ACTION NEEDS TO BE TAKEN. THE EXECUTIVE DIRECTOR NOTIFIES THE BOARD IF THERE ARE ANY CONFLICTS OF INTEREST UPON RECEIVING THE ANNUAL DISCLOSURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD AS PART OF THE ANNUAL BUDGETING PROCESS. FACTORS SUCH AS CURRENT ECONOMIC TRENDS AND COMPENSATION AT SIMILARLY SIZED ORGANIZATIONS ARE USED IN DETERMINING THE EXECUTIVE DIRECTOR'S COMPENSATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COPIES OF ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, FINANCIAL STATEMENTS AND INFORMATIONAL RETURNS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt02595424
IRS990/TotalAssetsGrp/BOYAmt02517796
IRS990/TotalAssetsGrp/EOYAmt02595424
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IRS990/TotalContributionsAmt00
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0282173
IRS990/TotalFunctionalExpensesGrp/TotalAmt0344864
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IRS990/TotalProgramServiceExpensesAmt0282172
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IRS990/TotalReportableCompFromOrgAmt014917
IRS990/TotalRevenueGrp/ExclusionAmt0109591
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0323043
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0432634
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02517796
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IRS990/TravelGrp/ProgramServicesAmt06169
IRS990/TravelGrp/TotalAmt06169
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01975 BAIRD ROAD
IRS990/USAddress/CityNm0PENFIELD
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd014526
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt010
IRS990/WebsiteAddressTxt0https://oakwoodcemeteryandmausoleum.com/
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL WYAND
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OAKWOOD CEMETERY ASSOCIATION INC
ReturnHeader/Filer/BusinessNameControlTxt0OAKW
ReturnHeader/Filer/EIN0160765120
ReturnHeader/Filer/PhoneNum05853814725
ReturnHeader/Filer/USAddress/AddressLine1Txt01975 BAIRD ROAD
ReturnHeader/Filer/USAddress/CityNm0PENFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd014526
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0161460600
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BONN DIOGUARDI & RAY LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt070 LINDEN OAKS

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