Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
The Salem Cemetery Association
EIN 21-0554485 • 501(c)13 • Salem, NJ
Profile
Solely for the purpose of the disposal of human bodies by burial or cremation exclusively for the benefit of its lot owners who hold lots for bona fide burial purposes.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.07x
Liabilities / Revenue
93rd percentile
Higher debt load relative to revenue than 93% of similar nonprofits.
Net Margin
34th percentile
Higher net margin than 34% of similar nonprofits.
Top Officer Pay
73rd percentile
Higher top officer pay than 73% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
34th percentile
Faster asset growth than 34% of similar nonprofits.
Revenue Growth
18th percentile
Faster revenue growth than 18% of similar nonprofits.
Balance Sheet
Assets
Up$286,791
Up $112,329 (+64%) from 2023
Liabilities
Flat$11,910
Flat from 2023
Net Assets
Up$274,881
Up $112,329 (+69%) from 2023
Revenue
Up$149,475
Up $111,206 (+291%) from 2023
Expenses
Down$37,146
Down $3,286 (-8.1%) from 2023
Net Income
Up$112,329
Up $114,492 (+5293%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $286,791
- Liabilities
- $11,910
- Net assets
- $274,881
- Revenue
- $149,475
- Expenses
- $37,146
- Net income
- $112,329
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- May 12, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $150,745
Mission and Program Overview
Mission
Solely for the purpose of the disposal of human bodies by burial or cremation exclusively for the benefit of its lot owners who hold lots for bona fide burial purposes.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| SOLELY FOR THE PURPOSE OF THE DISPOSAL OF HUMAN BODIES BY BURIAL OR CREMATION EXCLUSIVELY FOR THE BENEFIT OF ITS LOT OWNERS WHO HOLD LOTS FOR BONA FIDE BURIAL PURPOSES. | - | $34,583 |
| SOLELY FOR THE PURPOSE OF THE DISPOSAL OF HUMAN BODIES BY BURIAL OR CREMATION EXCLUSIVELY FOR THE BENEFIT OF ITS LOT OWNERS WHO HOLD LOTS FOR BONA FIDE BURIAL PURPOSES. | - | $1,551 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| RONALD MAGILL | Treasurer | - | $0 | - | - |
| JOHN J ELK | President | - | $0 | - | - |
| DOUGLAS L HOGATE | Secretary | - | $0 | - | - |
| SUSAN K PARKER | Trustee | - | $0 | - | - |
| JUDITH ALMOND | Trustee | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- The Salem Cemetery Association
- EIN
- 21-0554485
- Phone
- 8569356462
- Address
- PO BOX 1014, SALEM, NJ 08079
Signing Officer
- Name
- Ronald Magill
- Title
- Treasurer
- Phone
- 8569356462
- Signed
- 2025-05-12
- Discuss with paid preparer
- Yes
Preparer
- Firm
- ZARIN & ASSOCIATES CPA'S
- Address
- 681 SOUTH BROADWAY SUITE 3, PENNSVILLE, NJ 08070
- Preparer
- Ronald D Zarin CPA
- Phone
- 8569358510
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses 37 postage 273 bank fees 88 office supplies 35 insurance 584 grave expenses 9,082 repairs and maintenance 23,648 non-investment depreciation 1,130 total 34,877”
Form 990-ez, Part II, Line 24
“Property improvements 74,625 74,625 less accumulated depreciation 28,570 30,141 total 46,055 44,484”
Form 990-ez, Part II, Line 26
“Escrow account 10,000 10,000 other liabilities 1,910 1,910”
Form 990-ez, Part III
“Solely for the purpose of the disposal of human bodies by burial or cremation exclusively for the benefit of its lot owners who hold lots for bona fide burial purposes.”
Form 990-ez, Part III, Line 31
“Solely for the purpose of the disposal of human bodies by burial or cremation exclusively for the benefit of its lot owners who hold lots for bona fide burial purposes.”
Raw XML Appendix121 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | RONALD MAGILL |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8569356462 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 324 WALNUT STREET RD |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SALEM |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NJ |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 08079 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 115815 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 231203 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 8111 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 1270 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 112329 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 174462 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 286791 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 114197 |
| IRS990EZ/GrossReceiptsAmt | 0 | 150745 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 11138 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 12592 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 11104 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 162552 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 274881 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 162552 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 274881 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 2269 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | RONALD MAGILL |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JOHN J ELK |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | DOUGLAS L HOGATE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | SUSAN K PARKER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JUDITH ALMOND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | TRUSTEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | TRUSTEE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 46055 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 44484 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 34877 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | SOLELY FOR THE PURPOSE OF THE DISPOSAL OF HUMAN BODIES BY BURIAL OR CREMATION EXCLUSIVELY FOR THE BENEFIT OF ITS LOT OWNERS WHO HOLD LOTS FOR BONA FIDE BURIAL PURPOSES. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 16029 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | SOLELY FOR THE PURPOSE OF THE DISPOSAL OF HUMAN BODIES BY BURIAL OR CREMATION EXCLUSIVELY FOR THE BENEFIT OF ITS LOT OWNERS WHO HOLD LOTS FOR BONA FIDE BURIAL PURPOSES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | SOLELY FOR THE PURPOSE OF THE DISPOSAL OF HUMAN BODIES BY BURIAL OR CREMATION EXCLUSIVELY FOR THE BENEFIT OF ITS LOT OWNERS WHO HOLD LOTS FOR BONA FIDE BURIAL PURPOSES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 34583 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 1551 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 115467 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 11910 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 11910 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 37146 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 36134 |
| IRS990EZ/TotalRevenueAmt | 0 | 149475 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES 37 POSTAGE 273 BANK FEES 88 OFFICE SUPPLIES 35 INSURANCE 584 GRAVE EXPENSES 9,082 REPAIRS AND MAINTENANCE 23,648 NON-INVESTMENT DEPRECIATION 1,130 TOTAL 34,877 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PROPERTY IMPROVEMENTS 74,625 74,625 LESS ACCUMULATED DEPRECIATION 28,570 30,141 TOTAL 46,055 44,484 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ESCROW ACCOUNT 10,000 10,000 OTHER LIABILITIES 1,910 1,910 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | SOLELY FOR THE PURPOSE OF THE DISPOSAL OF HUMAN BODIES BY BURIAL OR CREMATION EXCLUSIVELY FOR THE BENEFIT OF ITS LOT OWNERS WHO HOLD LOTS FOR BONA FIDE BURIAL PURPOSES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | SOLELY FOR THE PURPOSE OF THE DISPOSAL OF HUMAN BODIES BY BURIAL OR CREMATION EXCLUSIVELY FOR THE BENEFIT OF ITS LOT OWNERS WHO HOLD LOTS FOR BONA FIDE BURIAL PURPOSES. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART II, LINE 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III, LINE 31 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RONALD MAGILL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8569356462 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-12 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE SALEM CEMETERY ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | SALE |
| ReturnHeader/Filer/EIN | 0 | 210554485 |
| ReturnHeader/Filer/PhoneNum | 0 | 8569356462 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 1014 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SALEM |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NJ |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 08079 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 223482924 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ZARIN & ASSOCIATES CPA'S |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 681 SOUTH BROADWAY SUITE 3 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | PENNSVILLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NJ |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 08070 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8569358510 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-05-14 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | RONALD D ZARIN CPA |
| ReturnHeader/ReturnTs | 0 | 2025-05-15T11:07:06-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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