Liabilities / Assets
99th percentile
Higher debt load relative to assets than 99% of similar nonprofits.
Colonial Memorial Park Association Aka Colonial Memorial Park Inc
EIN 21-0429255 • 501(c)13 • Trenton, NJ
Profile
Cemetery Operation
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
1.08x
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
13th percentile
Higher net margin than 13% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
17th percentile
Faster asset growth than 17% of similar nonprofits.
Revenue Growth
46th percentile
Faster revenue growth than 46% of similar nonprofits.
Balance Sheet
Assets
Down$4,070,591
Down $30,095 (-0.7%) from 2023
Liabilities
Down$4,383,266
Down $11,806 (-0.3%) from 2023
Net Assets
Down-$312,675
Down $18,289 (-6.2%) from 2023
Revenue
Up$265,207
Up $15,316 (+6.1%) from 2023
Expenses
Up$306,395
Up $52,900 (+21%) from 2023
Net Income
Down-$41,188
Down $37,584 (-1043%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $4,070,591
- Liabilities
- $4,383,266
- Net assets
- -$312,675
- Revenue
- $265,207
- Expenses
- $306,395
- Net income
- -$41,188
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
- $312,803
Mission and Program Overview
Mission
Cemetery Operation
Cemetery located at 3039 South Broad St in Hamilton, NJ, services many families with their burial and entombment needs.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Inventories for Sale or Use | $2,516,363 | $2,471,937 | ▼ $44,426 |
| Loans From Officers Directors | $3,011,211 | $2,411,211 | ▼ $600,000 |
| Savings and Temporary Cash Investments | $288,883 | $349,870 | ▲ $60,987 |
| Accounts Receivable | $268,939 | $215,251 | ▼ $53,688 |
| Cash and Non-Interest-Bearing Accounts | $78,800 | $35,469 | ▼ $43,331 |
| Land, Buildings, and Equipment, Net | $11,200 | $8,000 | ▼ $3,200 |
| 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 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Rtn Earn Endowment Incm Other Fnds | $-294,386 | $-312,675 | ▼ $18,289 |
| Total Assets | $4,100,686 | $4,070,591 | ▼ $30,095 |
| Other Assets Total | $936,501 | $990,064 | ▲ $53,563 |
| Liabilities | |||
| Unsecured Notes Loans Payable | - | $1,200,000 | - |
| Accounts Payable and Accrued Expenses | $1,245,506 | $620,915 | ▼ $624,591 |
| Deferred Revenue | $138,355 | $151,140 | ▲ $12,785 |
| Total Liabilities | $4,395,072 | $4,383,266 | ▼ $11,806 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-294,386 | $-312,675 | ▼ $18,289 |
| Total Liabilities and Net Assets / Fund Balance | $4,100,686 | $4,070,591 | ▼ $30,095 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $8,000 | $144,942 | $152,942 |
| Buildings | - | $147,278 | $147,278 |
| Other Land Buildings | - | $2,288 | $2,288 |
| Other Assets Org | $870,855 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $847,956 | $25,288 | ▲ $31,638 | - | $870,855 |
| 2023 | $766,217 | $32,518 | ▲ $79,065 | - | $847,957 |
| 2022 | $731,755 | $28,358 | ▲ $27,580 | - | $766,217 |
| 2021 | $654,842 | $30,750 | ▲ $67,938 | - | $731,755 |
| 2020 | $663,879 | $23,853 | ▲ $20,607 | - | $687,770 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Louis Cicalese | President | - | - | $128,028 | $128,028 |
| Gioan Ha | Trustee | PT | $18,539 | - | $18,539 |
| Michael Carvin | Trustee | - | $2,500 | - | $2,500 |
Board Members and Trustees
| Name | Title |
|---|---|
| Michael Baratta | Vice President |
| David Jacobs | Trustee |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Libitina Co | Sales/Mktg, Admn Reimbrs | 2 Hartford Dr Ste 201, Tinton Falls, NJ 07701 | $128,028 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $276,687
- Investment Income
- $15,848
- Other Revenue
- $-27,328
- Change in Net Assets
- $-41,188
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $285,356 |
| Salaries, Compensation, and Employee Benefits | $21,039 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Expenses | $24,694 | - | - | $24,694 |
| Current Officers, Directors, Trustees, and Key Employees | $21,039 | - | - | $21,039 |
| Depreciation Depletion | $3,200 | - | - | $3,200 |
| Advertising | $624 | - | - | $624 |
| Total Functional Expenses | $306,395 | $0 | $0 | $306,395 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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 Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Libitina Co | Pres/Trustee | Sales/Mktg; Exp Reimbrse | No | $128,028 |
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $3,011,211 | $2,411,211 | ▼ $600,000 |
| 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
“Gioan Ha performed Outside Sales Services and is an employee of Libitina Co. David Jacobs operates a company performing accounting for related company, Libitina Co. Louis Cicalese is President and Shareholder of related company Libitina Co. Michael Carvin is an employee of Libitina Co.”
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 the Cemetery's lot owners to whom their decisions are reported and approved at the lot owner's annual meeting. In addition, the Board of Trustees is subject to the rules and regulations of the New Jersey State Cemetery Board government organization that licenses cemeteries and oversees their operation under the jurisdiction of the New Jersey 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 Form 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 conflicts are made before the Board of Trustees and lot owners at least annually including reports on all fees paid and/or accrued together with their 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, and compensation packages currently considered standard and affordable for the Cemetery while simultaneously sufficiently competitive to attract and retain 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
- Colonial Memorial Park Association
- EIN
- 21-0429255
- Phone
- 7325304045
- Address
- 3039 South Broad St, Trenton, NJ 08610
Signing Officer
- Name
- Louis Cicalese
- Title
- President
- Signed
- 2025-05-15
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Louis Cicalese
- Formed
- 1933
- 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 XI, Line 9
“M&P Fund Additions = $23744”
Form 990, Part XI, Line 9
“Mausoleum Bldg Maint Fund Additions = -$845”
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.
“Maintenance and Preservation”
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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/OtherExpensesGrp/Desc | 1 | Cemetery Operating Expenses |
| IRS990/OtherExpensesGrp/Desc | 2 | Sales & Marketing Services |
| IRS990/OtherExpensesGrp/Desc | 3 | M&P Funding |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 123677 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 84746 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 48415 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 24694 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 123677 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 84746 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 48415 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 24694 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | M&P Trust Funds Income |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 20268 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 20268 |
| IRS990/OtherRevenueTotalAmt | 0 | 20268 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | Louis Cicalese |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 812900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 812900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 812900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 812900 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | At Need Sales |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Cemetery Services |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Interments-Entomb |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | Pre-Need Sales |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 78312 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 55610 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 110176 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 32589 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 78312 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 55610 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 110176 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 32589 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | -13675 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 236078 |
| IRS990/PYOtherRevenueAmt | 0 | -13218 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 276784 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -3604 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 17417 |
| IRS990/PYTotalExpensesAmt | 0 | 253495 |
| IRS990/PYTotalRevenueAmt | 0 | 249891 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -41188 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | -294386 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | -312675 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 288883 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 349870 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 147278 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 147278 |
| IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 34027 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 847956 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 25288 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 870855 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 31638 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 29843 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 766217 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 32518 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 847957 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 79065 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 21476 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 731755 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 28358 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 766217 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 27580 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 21775 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 654842 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 30750 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 731755 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 67938 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 20569 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 663879 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 23853 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 687770 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 20607 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 8000 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 144942 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 152942 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 119209 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 870855 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Construction In Porgress |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | Maintenance & Preservation Accounts |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 2288 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 2288 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 1.00000 |
| IRS990ScheduleD/RelatedOrgListSchRInd | 0 | false |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Maintenance and Preservation |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part V, Line 4: Intended uses of the endowment fund. |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 8000 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 990064 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | Libitina Co |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | Pres/Trustee |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 128028 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | Sales/Mktg; Exp Reimbrse |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 0 | 2411211 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt | 1 | 600000 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 0 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd | 1 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 0 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd | 1 | false |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 0 | Debt Cert |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt | 1 | Interest |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 0 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd | 1 | X |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt | 0 | 3011211 |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | Louis Cicalese |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 1 | Louis Cicalese |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 0 | Pres/Ttee |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt | 1 | Pres/Ttee |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 0 | true |
| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd | 1 | true |
| IRS990ScheduleL/TotalBalanceDueAmt | 0 | 3011211 |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Gioan Ha performed Outside Sales Services and is an employee of Libitina Co. David Jacobs operates a company performing accounting for related company, Libitina Co. Louis Cicalese is President and Shareholder of related company Libitina Co. Michael Carvin is an employee of Libitina Co. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The Cemetery's Lot Owners elect all the Board of Trustees at their annual Lot Owners' meeting. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The Board of Trustees serves at the pleasure of the Cemetery's lot owners to whom their decisions are reported and approved at the lot owner's annual meeting. In addition, the Board of Trustees is subject to the rules and regulations of the New Jersey State Cemetery Board government organization that licenses cemeteries and oversees their operation under the jurisdiction of the New Jersey State Attorney General's office. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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 Form 990 before it is filed at a special or regularly scheduled meeting of the Board. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Full disclosure of agreements that might give rise to conflicts are made before the Board of Trustees and lot owners at least annually including reports on all fees paid and/or accrued together with their business purpose and benefits to the cemetery operations. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The Board of Trustees conducts annual reviews of industry practices, and compensation packages currently considered standard and affordable for the Cemetery while simultaneously sufficiently competitive to attract and retain the best personnel in management key positions. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Copies are provided by regular mail upon receipt of written requests. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | M&P Fund Additions = $23744 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Mausoleum Bldg Maint Fund Additions = -$845 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | Late Receiving Missing Required Account Information. Copy of this filing was made available to Officers/Trustees prior to filing due date |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, Line 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, Line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, Line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, Line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, Line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part XI, Line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part XI, Line 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Schedule D, Endowment Funds |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | na |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 881974834 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | S Corp |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | NJ |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | Sales and Marketing |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 0 | Libitina Co |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt | 0 | 68 White St Ste 7 PMB 121 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm | 0 | Red Bank |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd | 0 | NJ |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd | 0 | 07701 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 2 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | na |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 1 | na |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 2 | na |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | Fountain Lawn Memorial Park Association |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | Ernst Memorial Cemetery Corporation |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | Sunset Memorial Park |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 210745633 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 200118732 |
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