Civic Intelligence

Ewing Cemetery Association

990 • Fiscal year 2023 • EIN 21-0447985

Jan 01, 2023 to Dec 31, 2023 • Filed on Mar 28, 2024

78 Scotch RdTrenton, NJ 08628

(609) 203-5235

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

78th percentile

0.01x

Higher debt load relative to assets than 78% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

74th percentile

0.05x

Higher debt load relative to revenue than 74% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Net Margin

33rd percentile

3.1%

Higher net margin than 33% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

97th percentile

$135,604

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 9.9% of source-year revenue.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2023

Asset Growth

29th percentile

0.8%

Faster asset growth than 29% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

35th percentile

-10.0%

Faster revenue growth than 35% of similar nonprofits.

2023 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Flat

$4,929,630

Flat from 2023

Net Assets

Flat

$4,861,897

Flat from 2023

Liabilities

Flat

$67,733

Flat from 2023

Revenue

Flat

$1,367,458

Flat from 2023

Expenses

Flat

$1,325,571

Flat from 2023

Net Income

Flat

$41,887

Flat from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2010: $2,263,350Liabilities 2010: $3,014Net Assets 2010: $2,260,3362010Assets 2011: $2,342,446Liabilities 2011: $4,666Net Assets 2011: $2,337,7802011Assets 2012: $2,528,026Liabilities 2012: $1,382Net Assets 2012: $2,526,6442012Assets 2013: $2,681,900Liabilities 2013: $37,980Net Assets 2013: $2,643,9202013Assets 2014: $2,737,747Liabilities 2014: $32,907Net Assets 2014: $2,704,8402014Assets 2015: $2,807,243Liabilities 2015: $30,780Net Assets 2015: $2,776,4632015Assets 2016: $2,961,118Liabilities 2016: $20,519Net Assets 2016: $2,940,5992016Assets 2017: $4,664,327Liabilities 2017: $28,103Net Assets 2017: $4,636,2242017Assets 2018: $4,825,006Liabilities 2018: $25,946Net Assets 2018: $4,799,0602018Assets 2019: $4,827,898Liabilities 2019: $50,099Net Assets 2019: $4,777,7992019Assets 2020: $5,088,992Liabilities 2020: $10,129Net Assets 2020: $5,078,8632020Assets 2021: $5,044,823Liabilities 2021: $29,237Net Assets 2021: $5,015,5862021Assets 2022: $4,892,453Liabilities 2022: $71,971Net Assets 2022: $4,820,4822022Assets 2023: $4,929,630Liabilities 2023: $67,733Net Assets 2023: $4,861,8972023Assets 2023: $4,929,630Liabilities 2023: $67,733Net Assets 2023: $4,861,8972023Assets 2024: $5,028,900Liabilities 2024: $19,888Net Assets 2024: $5,009,0122024

Highlighted filing

2023

Assets$4,929,630
Liabilities$67,733
Net Assets$4,861,897

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $905,3972010Expenses 2011: $842,6142011Expenses 2012: $807,2062012Revenue 2013: $928,015Expenses 2013: $902,291Net Income 2013: $25,7242013Revenue 2014: $923,565Expenses 2014: $908,264Net Income 2014: $15,3012014Revenue 2015: $1,023,858Expenses 2015: $882,699Net Income 2015: $141,1592015Revenue 2016: $978,164Expenses 2016: $880,187Net Income 2016: $97,9772016Revenue 2017: $1,096,655Expenses 2017: $999,312Net Income 2017: $97,3432017Revenue 2018: $1,126,056Expenses 2018: $1,058,889Net Income 2018: $67,1672018Revenue 2019: $1,025,552Expenses 2019: $1,122,377Net Income 2019: -$96,8252019Revenue 2020: $1,503,239Expenses 2020: $1,286,233Net Income 2020: $217,0062020Revenue 2021: $1,517,224Expenses 2021: $1,423,813Net Income 2021: $93,4112021Revenue 2022: $1,518,616Expenses 2022: $1,713,720Net Income 2022: -$195,1042022Revenue 2023: $1,367,458Expenses 2023: $1,325,571Net Income 2023: $41,8872023Revenue 2023: $1,367,458Expenses 2023: $1,325,571Net Income 2023: $41,8872023Revenue 2024: $1,509,353Expenses 2024: $1,362,238Net Income 2024: $147,1152024

Highlighted filing

2023

Revenue$1,367,458
Expenses$1,325,571
Net Income$41,887
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Mar 28, 2024
Return Version
2023v5.0
Gross Receipts
$2,787,267
Mission and Program Overview

Mission

To sell, open, preserve and

To sell, open, preserve and maintain cemetery lots

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$858,894$908,159▲ $49,265
Accounts Receivable$138,703$112,343▼ $26,360
Cash and Non-Interest-Bearing Accounts$60,128$68,131▲ $8,003
Savings and Temporary Cash Investments$6,350$12,327▲ $5,977
Prepaid Expenses and Deferred Charges$2,821--
Total Assets$4,891,981$4,929,630▲ $37,649
Other Assets Total$3,825,085$3,828,670▲ $3,585
Liabilities
Accounts Payable and Accrued Expenses$71,971$67,733▼ $4,238
Total Liabilities$71,971$67,733▼ $4,238
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,465,850$2,448,470▼ $17,380
Net Assets With Donor Restrictions$2,354,160$2,413,427▲ $59,267
Total Net Assets Fund Balance$4,820,010$4,861,897▲ $41,887
Total Liabilities and Net Assets / Fund Balance$4,891,981$4,929,630▲ $37,649

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$481,311$299,717$781,028
Equipment$52,287$712,558$764,845
Buildings$224,730$331,035$555,765
Land$149,831-$149,831
Other Assets Org$3,828,670--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$2,347,810$78,140▼ $11,601-$2,401,099
2022$2,280,793$81,224▼ $14,207-$2,347,810
2021$2,124,105$156,688--$2,280,793
2020$2,040,047$84,058--$2,124,105
2019$1,964,483$75,564--$2,040,047
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Marie a PalmieriPresidentFT$109,087$26,517$135,604
Stephen C NeptuneVice PresidentFT$61,487$9,242$70,729
Vernon C JacobsenSecretaryFT$60,394$440$60,834

Board Members and Trustees

NameTitle
Ethan EvansTrustee
Raymond BroachTrustee
Robert ApplegateTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$979,717
Investment Income
$270,793
Other Revenue
$116,948
Change in Net Assets
$41,887
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$844,698
Other Expenses$480,873
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$635,858--$635,858
Other Employee Benefits$122,896--$122,896
Occupancy$121,922--$121,922
Payroll Taxes$68,264--$68,264
Fees for Services Legal$64,424--$64,424
Insurance$51,454--$51,454
Depreciation Depletion$47,758--$47,758
Office Expenses$45,321--$45,321
Fees for Services Accounting$21,320--$21,320
Information Technology$19,251--$19,251
Pension Plan Contributions$17,680--$17,680
Other Expenses$12,088--$12,088
Interest$146--$146
Travel$11--$11
Total Functional Expenses$1,325,571$0$0$1,325,571
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
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
Yes
Other officer compensation reviewed
Yes
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 governing body review Part VI line 11

Governing body reviewed

CEO executive director top management comp Part VI line 15A

Compensation compared

Other officer or key employee compensation Part VI line 15B

Compensation compared

Governing documents etc available to public Part VI line 19

Available in office during business hours

Filing and Contact Details

Filer

Filer Name
Ewing Cemetery Association
EIN
21-0447985
Address
78 Scotch Rd, Trenton, NJ 08628

Signing Officer

Name
Marie a Palmieri
Title
President
Phone
6092035235
Signed
2024-03-28
Discuss with paid preparer
No

Organization Details

Principal Officer
Marie a Palmieri
Formed
1893
Legal Domicile
Nj
Voting Board Members
6
Independent Board Members
3
Employees
15

Preparer

Firm
Sharpeideas Accounting
Address
603 63rd AVE WEST LOT I-6, Bradenton, FL 34207
Preparer
Thomas Sharpe
Phone
2673386085
Supplemental Narrative

Additional Explanations

Other or change in accounting method Part XII line 1

Available during business hours

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IRS990/SavingsAndTempCashInvstGrp/EOYAmt012327
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0224730
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0331035
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0555765
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt013250
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt02347810
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt078140
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt02401099
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-11601
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt02280793
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt081224
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt02347810
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-14207
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt02124105
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0156688
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt02280793
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt02040047
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt084058
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt02124105
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01964483
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt075564
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt02040047
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0true
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt052287
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0712558
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0764845
IRS990ScheduleD/LandGrp/BookValueAmt0149831
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0149831
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03828670
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0funds for future replacements
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0481311
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0299717
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0781028
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RelatedOrgListSchRInd0true
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0908159
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03828670
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Governing body reviewed
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Compensation compared
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Compensation compared
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Available in office during business hours
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Available during business hours
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1CEO executive director top management comp Part VI line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Other officer or key employee compensation Part VI line 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Other or change in accounting method Part XII line 1
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0true
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0ARTHUR S HOUGH TRUST FUND
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0946710255
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0503c13
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0NJ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0CEMETERY CARE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt078 SCOTCH RD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Trenton
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0NJ
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd008628
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt045151
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0FMV
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0ARTHUR S HOUGH SR TRUST FUND
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0c
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NJ
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04891981
IRS990/TotalAssetsEOYAmt04929630
IRS990/TotalAssetsGrp/BOYAmt04891981
IRS990/TotalAssetsGrp/EOYAmt04929630
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt015
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01325571
IRS990/TotalFunctionalExpensesGrp/TotalAmt01325571
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt071971
IRS990/TotalLiabilitiesEOYAmt067733
IRS990/TotalLiabilitiesGrp/BOYAmt071971
IRS990/TotalLiabilitiesGrp/EOYAmt067733
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04820010
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04861897
IRS990/TotalOtherCompensationAmt023815
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt033890
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt033890
IRS990/TotalProgramServiceExpensesAmt01325571
IRS990/TotalProgramServiceRevenueAmt0979717
IRS990/TotalReportableCompFromOrgAmt0230968
IRS990/TotalRevenueGrp/ExclusionAmt0270793
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01096665
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01367458
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04891981
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04929630
IRS990/TotReportableCompRltdOrgAmt012384
IRS990/TransactionWithControlEntInd0true
IRS990/TravelGrp/ProgramServicesAmt011
IRS990/TravelGrp/TotalAmt011
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0EWINGCEMETARY.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL2
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd000
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd00
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0false

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.03$0.02$5.01$1.51$1.36$0.15
2023Detailed filing. Detailed filing data is available for this year.$4.93$0.07$4.86$1.37$1.33$0.04
2023Summary only. Only limited summary data is available for this year.$4.93$0.07$4.86$1.37$1.33$0.04
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.89$0.07$4.82$1.52$1.71$0.20
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.04$0.03$5.02$1.52$1.42$0.09
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.09$0.01$5.08$1.50$1.29$0.22
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.83$0.05$4.78$1.03$1.12$0.10
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.83$0.03$4.80$1.13$1.06$0.07
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.66$0.03$4.64$1.10$1.00$0.10
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.96$0.02$2.94$0.98$0.88$0.10
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.81$0.03$2.78$1.02$0.88$0.14
2014Summary only. Only limited summary data is available for this year.$2.74$0.03$2.70$0.92$0.91$0.02
2013Detailed filing. Detailed filing data is available for this year.$2.68$0.04$2.64$0.93$0.90$0.03
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.53$0.00$2.53$0.81
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.34$0.00$2.34$0.84
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.26$0.00$2.26$0.91