Civic Intelligence

Mount Moriah Cemetery Company

EIN 22-0901010 • 501(c)13 • Fairview, NJ

Profile

CEMETERY ASSOCIATION

685 Fairview AvenueFairview, NJ 07022

n/A

Siviq Scores

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

Liabilities / Assets

51st percentile

0.00x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

34th percentile

0.01x

Higher debt load relative to revenue than 34% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Source year 2024

Net Margin

48th percentile

18%

Higher net margin than 48% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

86th percentile

14%

Faster asset growth than 86% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

34th percentile

-2.3%

Faster revenue growth than 34% of similar nonprofits.

501(c)13 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$7,249,698

Up $864,619 (+14%) from 2023

Liabilities

Down

$35,358

Down $2,986 (-7.8%) from 2023

Net Assets

Up

$7,214,340

Up $867,605 (+14%) from 2023

Revenue

Down

$4,816,105

Down $114,830 (-2.3%) from 2023

Expenses

Down

$3,953,318

Down $82,176 (-2.0%) from 2023

Net Income

Down

$862,787

Down $32,654 (-3.6%) from 2023

Trend Graphs

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $2,552,388Liabilities 2011: $93,720Net Assets 2011: $2,458,6682011Assets 2012: $2,679,602Liabilities 2012: $96,158Net Assets 2012: $2,583,4442012Assets 2013: $2,993,442Liabilities 2013: $83,001Net Assets 2013: $2,910,4412013Assets 2014: $3,303,095Liabilities 2014: $75,642Net Assets 2014: $3,227,4532014Assets 2015: $2,893,564Liabilities 2015: $108,032Net Assets 2015: $2,785,5322015Assets 2016: $2,478,884Liabilities 2016: $102,290Net Assets 2016: $2,376,5942016Assets 2017: $3,016,681Liabilities 2017: $100,968Net Assets 2017: $2,915,7132017Assets 2018: $3,850,532Liabilities 2018: $53,183Net Assets 2018: $3,797,3492018Assets 2019: $3,831,206Liabilities 2019: $41,614Net Assets 2019: $3,789,5922019Assets 2020: $3,740,370Liabilities 2020: $272,020Net Assets 2020: $3,468,3502020Assets 2021: $5,295,566Liabilities 2021: $33,509Net Assets 2021: $5,262,0572021Assets 2022: $5,487,238Liabilities 2022: $35,944Net Assets 2022: $5,451,2942022Assets 2023: $6,385,079Liabilities 2023: $38,344Net Assets 2023: $6,346,7352023Assets 2024: $7,249,698Liabilities 2024: $35,358Net Assets 2024: $7,214,3402024

Highlighted filing

2024

Assets$7,249,698
Liabilities$35,358
Net Assets$7,214,340

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,847,219Expenses 2011: $1,813,695Net Income 2011: $33,5242011Revenue 2012: $2,018,639Expenses 2012: $1,893,863Net Income 2012: $124,7762012Revenue 2013: $2,454,734Expenses 2013: $2,127,737Net Income 2013: $326,9972013Revenue 2014: $2,538,945Expenses 2014: $2,221,933Net Income 2014: $317,0122014Revenue 2015: $2,903,004Expenses 2015: $3,344,924Net Income 2015: -$441,9202015Revenue 2016: $2,397,990Expenses 2016: $2,806,928Net Income 2016: -$408,9382016Revenue 2017: $3,324,798Expenses 2017: $2,785,679Net Income 2017: $539,1192017Revenue 2018: $4,000,822Expenses 2018: $3,119,186Net Income 2018: $881,6362018Revenue 2019: $3,626,752Expenses 2019: $3,634,509Net Income 2019: -$7,7572019Revenue 2020: $3,281,281Expenses 2020: $3,602,523Net Income 2020: -$321,2422020Revenue 2021: $5,979,862Expenses 2021: $4,186,155Net Income 2021: $1,793,7072021Revenue 2022: $4,317,691Expenses 2022: $4,128,454Net Income 2022: $189,2372022Revenue 2023: $4,930,935Expenses 2023: $4,035,494Net Income 2023: $895,4412023Revenue 2024: $4,816,105Expenses 2024: $3,953,318Net Income 2024: $862,7872024

Highlighted filing

2024

Revenue$4,816,105
Expenses$3,953,318
Net Income$862,787

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.25$0.04$7.21$4.82$3.95$0.86
2023Detailed filing. Detailed filing data is available for this year.$6.39$0.04$6.35$4.93$4.04$0.90
2022Detailed filing. Detailed filing data is available for this year.$5.49$0.04$5.45$4.32$4.13$0.19
2021Detailed filing. Detailed filing data is available for this year.$5.30$0.03$5.26$5.98$4.19$1.79
2020Detailed filing. Detailed filing data is available for this year.$3.74$0.27$3.47$3.28$3.60$0.32
2019Detailed filing. Detailed filing data is available for this year.$3.83$0.04$3.79$3.63$3.63$0.01
2018Summary only. Only limited summary data is available for this year.$3.85$0.05$3.80$4.00$3.12$0.88
2017Summary only. Only limited summary data is available for this year.$3.02$0.10$2.92$3.32$2.79$0.54
2016Summary only. Only limited summary data is available for this year.$2.48$0.10$2.38$2.40$2.81$0.41
2015Summary only. Only limited summary data is available for this year.$2.89$0.11$2.79$2.90$3.34$0.44
2014Summary only. Only limited summary data is available for this year.$3.30$0.08$3.23$2.54$2.22$0.32
2013Summary only. Only limited summary data is available for this year.$2.99$0.08$2.91$2.45$2.13$0.33
2012Summary only. Only limited summary data is available for this year.$2.68$0.10$2.58$2.02$1.89$0.12
2011Summary only. Only limited summary data is available for this year.$2.55$0.09$2.46$1.85$1.81$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 9, 2025
Return Version
2024v5.1
Gross Receipts
$5,503,279
Mission and Program Overview

Mission

CEMETERY ASSOCIATION

Cemetery burials and related maintenance of cemetery grounds

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,862,596$4,635,988▲ $773,392
Savings and Temporary Cash Investments$1,245,608$1,523,751▲ $278,143
Accounts Receivable$725,961$543,835▼ $182,126
Land, Buildings, and Equipment, Net$491,698$499,791▲ $8,093
Prepaid Expenses and Deferred Charges$25,401$1,395▼ $24,006
Cash and Non-Interest-Bearing Accounts-$0-
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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$6,389,897$7,249,698▲ $859,801
Other Assets Total$38,633$44,938▲ $6,305
Liabilities
Accounts Payable and Accrued Expenses$38,344$34,358▼ $3,986
Other Liabilities-$1,000-
Total Liabilities$38,344$35,358▼ $2,986
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,351,553$7,214,340▲ $862,787
Total Net Assets Fund Balance$6,351,553$7,214,340▲ $862,787
Total Liabilities and Net Assets / Fund Balance$6,389,897$7,249,698▲ $859,801

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$246,423$878,878$1,125,301
Equipment$247,509$854,879$1,102,388
Other Land Buildings-$20,502$20,502
Land$5,859-$5,859
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Alfred LetiziaTrusteeFT$287,058$287,058
Michael BergPresidentPT$100,000$100,000
Jonathan BergTrustee-$38,600$38,600
John W McdermottTrustee-$36,000$36,000
Steven M MoskowitzTrustee-$34,500$34,500
Wilfredo ChavezTrustee-$34,500$34,500
Revenue and Support

Revenue Composition

Contributions and Grants
$2,000
Program Service Revenue
$837,363
Investment Income
$3,976,742
Other Revenue
$0
All Other Contributions
$2,000
Change in Net Assets
$862,787
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,168,079
Other Expenses$1,785,239
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$656,687--$656,687
Current Officers, Directors, Trustees, and Key Employees$287,058$243,600-$530,658
Other Employee Benefits$498,129--$498,129
All Other Expenses$291,402$83,284-$374,686
Pension Plan Contributions$305,423--$305,423
Payroll Taxes$177,182--$177,182
Other Expenses$50,713$50,267-$100,980
Depreciation Depletion$76,406$17,767-$94,173
Insurance-$75,445-$75,445
Fees for Services Legal-$22,000-$22,000
Fees for Services Accounting-$9,500-$9,500
Advertising$324--$324
Total Functional Expenses$3,451,455$501,863$0$3,953,318
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
Due to Employees$1,000
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
No
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

Prior to filing, form 990 is submitted to the board of trustees for review and approval.

Form 990, Part VI, Section C, Line 19

Any requests for governing documents or financial statements are submitted to the board of trustees and legal council. Upon review of the requests documentation is made available.

Filing and Contact Details

Filer

Filer Name
Mount Moriah Cemetery Company
EIN
22-0901010
Phone
2019436163
Address
685 FAIRVIEW AVENUE, FAIRVIEW, NJ 07022

Signing Officer

Name
Michael Berg
Title
President
Signed
2025-06-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael Berg
Legal Domicile
Nj
Voting Board Members
6
Independent Board Members
6
Employees
21

Preparer

Firm
Fulton Menfi Frega Straubinger Berlamino LLC
Address
6 ARROW RD STE 200, RAMSEY, NJ 07446
Preparer
Brittney Graef CPA
Phone
2013277600
Supplemental Narrative

Additional Explanations

Statement Note 1

Beginning unrestricted net assets has been adjusted in the amount of$4,818 for employee retention credits refunded in 2024 for payroll taxes for the year 2020.

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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/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0656687
IRS990/OtherSalariesAndWagesGrp/TotalAmt0656687
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0177182
IRS990/PayrollTaxesGrp/TotalAmt0177182
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0305423
IRS990/PensionPlanContributionsGrp/TotalAmt0305423
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt025401
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01395
IRS990/PrincipalOfficerNm0MICHAEL BERG
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0GRAVE SALES AND RELATED
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0837363
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0837363
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt02000
IRS990/PYInvestmentIncomeAmt04153193
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01710984
IRS990/PYProgramServiceRevenueAmt0775742
IRS990/PYRevenuesLessExpensesAmt0895441
IRS990/PYSalariesCompEmpBnftPaidAmt02324510
IRS990/PYTotalExpensesAmt04035494
IRS990/PYTotalRevenueAmt04930935
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0862787
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt04814105
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01245608
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01523751
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0246423
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0878878
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01125301
IRS990ScheduleD/EquipmentGrp/BookValueAmt0247509
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0854879
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01102388
IRS990ScheduleD/LandGrp/BookValueAmt05859
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt05859
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt020502
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt020502
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DUE TO EMPLOYEES
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0499791
IRS990ScheduleD/TotalLiabilityAmt01000
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0287058
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0ALFRED LETIZIA
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0Trustee
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0287058
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRIOR TO FILING, FORM 990 IS SUBMITTED TO THE BOARD OF TRUSTEES FOR REVIEW AND APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANY REQUESTS FOR GOVERNING DOCUMENTS OR FINANCIAL STATEMENTS ARE SUBMITTED TO THE BOARD OF TRUSTEES AND LEGAL COUNCIL. UPON REVIEW OF THE REQUESTS DOCUMENTATION IS MADE AVAILABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BEGINNING UNRESTRICTED NET ASSETS HAS BEEN ADJUSTED IN THE AMOUNT OF$4,818 FOR EMPLOYEE RETENTION CREDITS REFUNDED IN 2024 FOR PAYROLL TAXES FOR THE YEAR 2020.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Statement Note 1
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0NJ
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06389897
IRS990/TotalAssetsEOYAmt07249698
IRS990/TotalAssetsGrp/BOYAmt06389897
IRS990/TotalAssetsGrp/EOYAmt07249698
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt02000
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0501863
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03451455
IRS990/TotalFunctionalExpensesGrp/TotalAmt03953318
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt038344
IRS990/TotalLiabilitiesEOYAmt035358
IRS990/TotalLiabilitiesGrp/BOYAmt038344
IRS990/TotalLiabilitiesGrp/EOYAmt035358
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06351553
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07214340
IRS990/TotalProgramServiceExpensesAmt03451455
IRS990/TotalProgramServiceRevenueAmt0837363
IRS990/TotalReportableCompFromOrgAmt0530658
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt04814105
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt04816105
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06389897
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07249698
IRS990/TravelGrp/TotalAmt00
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02777 WHITE BIRCH COURT
IRS990/USAddress/CityNm0WANTAGH
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd011793
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHAEL BERG
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MOUNT MORIAH CEMETERY COMPANY
ReturnHeader/Filer/BusinessNameControlTxt0MOUN
ReturnHeader/Filer/EIN0220901010
ReturnHeader/Filer/PhoneNum02019436163
ReturnHeader/Filer/USAddress/AddressLine1Txt0685 FAIRVIEW AVENUE
ReturnHeader/Filer/USAddress/CityNm0FAIRVIEW
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NJ
ReturnHeader/Filer/USAddress/ZIPCd007022
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464222649
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FULTON MENFI FREGA STRAUBINGER BERLAMINO LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06 ARROW RD STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RAMSEY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NJ
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd007446
ReturnHeader/PreparerPersonGrp/PhoneNum02013277600
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRITTNEY GRAEF CPA
ReturnHeader/ReturnTs02025-06-09T06:50:42-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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