Civic Intelligence

Ernst Memorial Cemetery Corporation

EIN 20-0118732 • 501(c)13 • Elizabeth, NJ

Profile

Cemetery Operation

1109 Neck LaneElizabeth, NJ 07201

n/A

Siviq Scores

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

Liabilities / Assets

69th percentile

0.03x

Higher debt load relative to assets than 69% of similar nonprofits.

NTEE Y • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.10x

Higher debt load relative to revenue than 71% of similar nonprofits.

NTEE Y • $1M-$5M nonprofits • Source year 2024

Net Margin

56th percentile

19%

Higher net margin than 56% of similar nonprofits.

NTEE Y • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

85th percentile

$102,925

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 25.6% of source-year revenue.

NTEE Y • $1M-$5M nonprofits • Source year 2024

Asset Growth

59th percentile

7.5%

Faster asset growth than 59% of similar nonprofits.

NTEE Y • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

76th percentile

37%

Faster revenue growth than 76% of similar nonprofits.

NTEE Y • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,563,509

Up $109,720 (+7.5%) from 2023

Liabilities

Up

$40,049

Up $3,221 (+8.7%) from 2023

Net Assets

Up

$1,523,460

Up $106,499 (+7.5%) from 2023

Revenue

Up

$402,762

Up $108,174 (+37%) from 2023

Expenses

Up

$324,506

Up $63,876 (+25%) from 2023

Net Income

Up

$78,256

Up $44,298 (+130%) from 2023

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KAssets 2011: $9,164Liabilities 2011: $95,0802011Assets 2012: $58,305Liabilities 2012: $118,5022012Assets 2013: $86,684Liabilities 2013: $128,3252013Assets 2014: $139,489Liabilities 2014: $157,531Net Assets 2014: -$18,0422014Assets 2015: $573,019Liabilities 2015: $214,839Net Assets 2015: $358,1802015Assets 2016: $632,805Liabilities 2016: $242,291Net Assets 2016: $390,5142016Assets 2017: $766,594Liabilities 2017: $263,936Net Assets 2017: $502,6582017Assets 2018: $1,144,910Liabilities 2018: $383,785Net Assets 2018: $761,1252018Assets 2019: $1,226,223Liabilities 2019: $404,924Net Assets 2019: $821,2992019Assets 2020: $1,344,485Liabilities 2020: $416,782Net Assets 2020: $927,7032020Assets 2021: $1,450,408Liabilities 2021: $294,494Net Assets 2021: $1,155,9142021Assets 2022: $1,606,621Liabilities 2022: $306,031Net Assets 2022: $1,300,5902022Assets 2023: $1,453,789Liabilities 2023: $36,828Net Assets 2023: $1,416,9612023Assets 2024: $1,563,509Liabilities 2024: $40,049Net Assets 2024: $1,523,4602024

Highlighted filing

2024

Assets$1,563,509
Liabilities$40,049
Net Assets$1,523,460

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2011: $114,912Expenses 2011: $147,778Net Income 2011: -$32,8662011Revenue 2012: $161,772Expenses 2012: $136,053Net Income 2012: $25,7192012Revenue 2013: $170,897Expenses 2013: $152,341Net Income 2013: $18,5562013Revenue 2014: $198,534Expenses 2014: $174,935Net Income 2014: $23,5992014Revenue 2015: $187,850Expenses 2015: $255,972Net Income 2015: -$68,1222015Revenue 2016: $151,135Expenses 2016: $131,635Net Income 2016: $19,5002016Revenue 2017: $169,267Expenses 2017: $67,701Net Income 2017: $101,5662017Revenue 2018: $396,161Expenses 2018: $274,485Net Income 2018: $121,6762018Revenue 2019: $304,916Expenses 2019: $266,909Net Income 2019: $38,0072019Revenue 2020: $315,747Expenses 2020: $241,583Net Income 2020: $74,1642020Revenue 2021: $356,594Expenses 2021: $160,542Net Income 2021: $196,0522021Revenue 2022: $361,861Expenses 2022: $255,230Net Income 2022: $106,6312022Revenue 2023: $294,588Expenses 2023: $260,630Net Income 2023: $33,9582023Revenue 2024: $402,762Expenses 2024: $324,506Net Income 2024: $78,2562024

Highlighted filing

2024

Revenue$402,762
Expenses$324,506
Net Income$78,256

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.56$0.04$1.52$0.40$0.32$0.08
2023Detailed filing. Detailed filing data is available for this year.$1.45$0.04$1.42$0.29$0.26$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.61$0.31$1.30$0.36$0.26$0.11
2021Detailed filing. Detailed filing data is available for this year.$1.45$0.29$1.16$0.36$0.16$0.20
2020Detailed filing. Detailed filing data is available for this year.$1.34$0.42$0.93$0.32$0.24$0.07
2019Detailed filing. Detailed filing data is available for this year.$1.23$0.40$0.82$0.30$0.27$0.04
2018Detailed filing. Detailed filing data is available for this year.$1.14$0.38$0.76$0.40$0.27$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.77$0.26$0.50$0.17$0.07$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.63$0.24$0.39$0.15$0.13$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.57$0.21$0.36$0.19$0.26$0.07
2014Detailed filing. Detailed filing data is available for this year.$0.14$0.16$0.02$0.20$0.17$0.02
2013Summary only. Only limited summary data is available for this year.$0.09$0.13$0.17$0.15$0.02
2012Summary only. Only limited summary data is available for this year.$0.06$0.12$0.16$0.14$0.03
2011Summary only. Only limited summary data is available for this year.$0.01$0.10$0.11$0.15$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 15, 2025
Return Version
2024v5.2
Gross Receipts
$402,762
Mission and Program Overview

Mission

Cemetery Operation

Cemetery located at 328 Emston Road, in Parlin, NJ, services numerous families with their burial and entombment needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,416,961$1,523,460▲ $106,499
Other Notes and Loans Receivable, Net-$600,000-
Savings and Temporary Cash Investments$560,655$66,265▼ $494,390
Cash and Non-Interest-Bearing Accounts$75,660$37,691▼ $37,969
Land, Buildings, and Equipment, Net-$19,999-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$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-
Accounts Receivable$5,902$-260▼ $6,162
Total Assets$1,453,789$1,563,509▲ $109,720
Other Assets Total$811,572$839,814▲ $28,242
Liabilities
Accounts Payable and Accrued Expenses$36,828$40,049▲ $3,221
Total Liabilities$36,828$40,049▲ $3,221
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,416,961$1,523,460▲ $106,499
Total Liabilities and Net Assets / Fund Balance$1,453,789$1,563,509▲ $109,720

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$19,999$4,129$24,128
Other Assets Org$839,814--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$811,570$31,703▲ $30,528-$839,814
2023$729,158$27,423▲ $85,545-$811,570
2022$691,112$31,241▲ $27,327-$729,158
2021$658,953$23,738▲ $31,021-$691,112
2020$626,713$26,216▲ $26,604-$658,953
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Louis CicalesePresident-$102,925$102,925
Michael BarattaVice President-$15,038$15,038
Michael CarvinTrustee$1,000-$1,000

Board Members and Trustees

NameTitle
David JacobsTrustee
Enrique PerezTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Libitina CoSales & Marketing/Admin68 White St Ste 7 PMB 121, Red Bank, NJ 07701$102,925
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$368,490
Investment Income
$613
Other Revenue
$33,659
Change in Net Assets
$78,256
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$323,506
Salaries, Compensation, and Employee Benefits$1,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$38,572--$38,572
Other Expenses$34,113--$34,113
Depreciation Depletion$1,429--$1,429
Current Officers, Directors, Trustees, and Key Employees$1,000--$1,000
Advertising$723--$723
Total Functional Expenses$324,506$0$0$324,506
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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Libitina CoPres/TteeLibitina Co servicesNo$102,925
Rosemount Memorial ParkPres/TteeService Fees - Int/PrjctsNo$63,750

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Michael Baratta is the sole member of a related company, Death Care Services. David Jacobs operates a company performing accounting for related company, Libitina Co. Louis Cicalese is President and Shareholder of related companies Libitina Co, Rosemount Memorial Park Association, Colonial Memorial Park Association and Ruffin Cemetery Corp

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

The cemetery's lot owners elect all the Board of Trustees at their annual lot owners' meeting.

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

The Board of Trustees serves at the pleasure of cemetery's lot owners to whom their decisions are reported and approved at the lot owners annual meeting. Additionally, the Board of Trustees is subject to the rules and regulations of the NJ State Cemetery Board government organization that licenses cemeteries and oversees their operation under the jurisdiction of the NJ State Attorney General's office.

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

The Board of Trustees reviews the financial statement compilations used to prepare the organization's Form 990 and is given an opportunity to also review the 990 before it is filed at a special or regularly scheduled meeting of the Board.

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

Full disclosure of agreements that might give rise to conflict are made before the board of trustees and lot owners at least annually including reports on all fees paid and/or accrued together with the business purpose and benefits to the cemetery operations.

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

The Board of Trustees conducts annual reviews of industry practices, compensation packages currently considered standard and affordable for the cemetery while at the same sufficiently competitive to attract the best personnel in management key positions.

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

The Board of Trustees conducts annual reviews of industry practices, compensation packages currently considered standard and affordable for the cemetery while at the same sufficiently competitive to attract the best personnel in management key positions.

Form 990, Part VI, Section C, Line 19

Copies are provided by regular mail upon receipt of written requests

Filing and Contact Details

Filer

Filer Name
Ernst Memorial Cemetery Corporation
EIN
20-0118732
Phone
7325304045
Address
1109 Neck Lane, Elizabeth, NJ 07201

Signing Officer

Name
Louis Cicalese
Title
President
Signed
2025-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Louis Cicalese
Formed
2003
Legal Domicile
Nj
Voting Board Members
5
Independent Board Members
0
Employees
0

Preparer

Firm
CFO Direct LLC
Address
6130 Park Lane South 43, Park City, UT 84098-4233
Preparer
David Jacobs
Phone
7605009090
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Bad Debt: Column (A) - Total = $1724; Column (B) - Program Services = $1724; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Burial Charges: Column (A) - Total = $3467; Column (B) - Program Services = $3467; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

Foundations & Markers Costs: Column (A) - Total = $268; Column (B) - Program Services = $268; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part IX, Line 24E

M&P Funding: Column (A) - Total = $33113; Column (B) - Program Services = $33113; Column (C) - Management & General = $0; Column (D) - Fundraising = $0

Form 990, Part XI, Line 9

M&P Fund Additions = $28244

Form 990, Part XI, Line 9

rounding = -$1

Schedule D, Endowment Funds

Late Receiving Missing Required Account Information. Copy of this filing was made available to Officers/Trustees prior to filing due date

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

Cemetery Maintenance and Preservation

Raw XML AppendixShowing 400 of 546 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/OtherAssetsTotalGrp/BOYAmt0811572
IRS990/OtherAssetsTotalGrp/EOYAmt0839814
IRS990/OtherChangesInNetAssetsAmt028243
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Cemetery Operating Expenses
IRS990/OtherExpensesGrp/Desc1Sales & Marketing Services
IRS990/OtherExpensesGrp/Desc2Sales Comm & Related Costs
IRS990/OtherExpensesGrp/Desc3General/Administrative Expense
IRS990/OtherExpensesGrp/ProgramServicesAmt0112985
IRS990/OtherExpensesGrp/ProgramServicesAmt184852
IRS990/OtherExpensesGrp/ProgramServicesAmt250832
IRS990/OtherExpensesGrp/ProgramServicesAmt334113
IRS990/OtherExpensesGrp/TotalAmt0112985
IRS990/OtherExpensesGrp/TotalAmt184852
IRS990/OtherExpensesGrp/TotalAmt250832
IRS990/OtherExpensesGrp/TotalAmt334113
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0Interest
IRS990/OtherRevenueMiscGrp/Desc1M&P Public Fund
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt013550
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt120109
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt013550
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt120109
IRS990/OtherRevenueTotalAmt033659
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0600000
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Louis Cicalese
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0812900
IRS990/ProgramServiceRevenueGrp/BusinessCd1812900
IRS990/ProgramServiceRevenueGrp/BusinessCd2812900
IRS990/ProgramServiceRevenueGrp/BusinessCd3812900
IRS990/ProgramServiceRevenueGrp/BusinessCd4812900
IRS990/ProgramServiceRevenueGrp/Desc0At-Need Graves-Crypts-Nic
IRS990/ProgramServiceRevenueGrp/Desc1At-Need Interments-Entomb
IRS990/ProgramServiceRevenueGrp/Desc2Cemetery Services Income
IRS990/ProgramServiceRevenueGrp/Desc3Inurnments
IRS990/ProgramServiceRevenueGrp/Desc4Pre-Need Sales
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt050400
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt171200
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt285650
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt365700
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt495540
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt050400
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt171200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt285650
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt365700
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt495540
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0-5206
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0260630
IRS990/PYOtherRevenueAmt029293
IRS990/PYProgramServiceRevenueAmt0270501
IRS990/PYRevenuesLessExpensesAmt033958
IRS990/PYTotalExpensesAmt0260630
IRS990/PYTotalRevenueAmt0294588
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt078256
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01416961
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01523460
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0560655
IRS990/SavingsAndTempCashInvstGrp/EOYAmt066265
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt033987
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0811570
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt031703
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0839814
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt030528
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt030556
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0729158
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt027423
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0811570
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt085545
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt020522
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0691112
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt031241
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0729158
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt027327
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt022600
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0658953
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt023738
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0691112
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt031021
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt020580
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0626713
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt026216
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0658953
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt026604
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt019999
IRS990ScheduleD/EquipmentGrp/DepreciationAmt04129
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt024128
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0839814
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Endowments - M&P Fund
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1rounding
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Cemetery Maintenance and Preservation
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/TotalBookValueLandBuildingsAmt019999
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0839814
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Libitina Co
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1Rosemount Memorial Park
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Pres/Ttee
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1Pres/Ttee
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0102925
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt163750
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Libitina Co services
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1Service Fees - Int/Prjcts
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0600000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Payoff debt
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0600000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Colonial Memorial Park
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Officer
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/TotalBalanceDueAmt0600000
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Michael Baratta is the sole member of a related company, Death Care Services. David Jacobs operates a company performing accounting for related company, Libitina Co. Louis Cicalese is President and Shareholder of related companies Libitina Co, Rosemount Memorial Park Association, Colonial Memorial Park Association and Ruffin Cemetery Corp
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The cemetery's lot owners elect all the Board of Trustees at their annual lot owners' meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Trustees serves at the pleasure of cemetery's lot owners to whom their decisions are reported and approved at the lot owners annual meeting. Additionally, the Board of Trustees is subject to the rules and regulations of the NJ State Cemetery Board government organization that licenses cemeteries and oversees their operation under the jurisdiction of the NJ State Attorney General's office.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board of Trustees reviews the financial statement compilations used to prepare the organization's Form 990 and is given an opportunity to also review the 990 before it is filed at a special or regularly scheduled meeting of the Board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Full disclosure of agreements that might give rise to conflict are made before the board of trustees and lot owners at least annually including reports on all fees paid and/or accrued together with the business purpose and benefits to the cemetery operations.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Board of Trustees conducts annual reviews of industry practices, compensation packages currently considered standard and affordable for the cemetery while at the same sufficiently competitive to attract the best personnel in management key positions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Board of Trustees conducts annual reviews of industry practices, compensation packages currently considered standard and affordable for the cemetery while at the same sufficiently competitive to attract the best personnel in management key positions.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Copies are provided by regular mail upon receipt of written requests
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8Bad Debt: Column (A) - Total = $1724; Column (B) - Program Services = $1724; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Burial Charges: Column (A) - Total = $3467; Column (B) - Program Services = $3467; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10Foundations & Markers Costs: Column (A) - Total = $268; Column (B) - Program Services = $268; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11M&P Funding: Column (A) - Total = $33113; Column (B) - Program Services = $33113; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12M&P Fund Additions = $28244
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13rounding = -$1
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14Late Receiving Missing Required Account Information. Copy of this filing was made available to Officers/Trustees prior to filing due date
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, Line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, Line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section B, Line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Schedule D, Endowment Funds
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0true
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0na
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0881974834
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0S Corp
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0NJ
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0Sales and Marketing
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0Libitina Co
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt068 White St Ste 7 PMB 121
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0Red Bank
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0NJ
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd007701
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingEntityName/BusinessNameLine1Txt0na
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN0136722124
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0NJ
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt0Operations/Sales Support
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0Death Care Services
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt080 Waterman Avenue
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm0Rumson

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