Civic Intelligence

Rosemount Memorial Park Assn

EIN 22-0989465 • 501(c)13 • Elizabeth, NJ

Profile

Cemetery services thousands of families with their burial, entombment and cremation needs.

1109 Neck LaneElizabeth, NJ 07201

n/A

Siviq Scores

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

Liabilities / Assets

89th percentile

0.22x

Higher debt load relative to assets than 89% of similar nonprofits.

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

Liabilities / Revenue

82nd percentile

0.74x

Higher debt load relative to revenue than 82% of similar nonprofits.

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

Net Margin

35th percentile

11%

Higher net margin than 35% 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

2nd percentile

-13%

Faster asset growth than 2% of similar nonprofits.

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

Revenue Growth

11th percentile

-25%

Faster revenue growth than 11% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets89th percentile

Assets

Down

$5,564,041

Down $826,526 (-13%) from 2023

Liabilities

Down

$1,246,463

Down $1,077,375 (-46%) from 2023

Net Assets

Up

$4,317,578

Up $250,849 (+6.2%) from 2023

Operations
Liabilities / Revenue82nd percentileNet Margin35th percentile

Revenue

Down

$1,677,016

Down $558,976 (-25%) from 2023

Expenses

Down

$1,497,386

Down $219,459 (-13%) from 2023

Net Income

Down

$179,630

Down $339,517 (-65%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth2nd percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $1,684,633Liabilities 2011: $1,340,893Net Assets 2011: $343,7402011Assets 2012: $1,668,291Liabilities 2012: $1,330,651Net Assets 2012: $337,6402012Assets 2013: $1,798,129Liabilities 2013: $1,442,866Net Assets 2013: $355,2632013Assets 2014: $2,188,422Liabilities 2014: $1,869,270Net Assets 2014: $319,1522014Assets 2015: $4,600,082Liabilities 2015: $2,444,981Net Assets 2015: $2,155,1012015Assets 2016: $5,072,412Liabilities 2016: $2,950,835Net Assets 2016: $2,121,5772016Assets 2017: $5,084,699Liabilities 2017: $3,530,069Net Assets 2017: $1,554,6302017Assets 2018: $5,539,211Liabilities 2018: $3,926,513Net Assets 2018: $1,612,6982018Assets 2019: $5,773,642Liabilities 2019: $3,371,417Net Assets 2019: $2,402,2252019Assets 2020: $6,464,054Liabilities 2020: $3,769,068Net Assets 2020: $2,694,9862020Assets 2021: $6,136,748Liabilities 2021: $2,968,242Net Assets 2021: $3,168,5062021Assets 2022: $5,955,261Liabilities 2022: $2,697,965Net Assets 2022: $3,257,2962022Assets 2023: $6,390,567Liabilities 2023: $2,323,838Net Assets 2023: $4,066,7292023Assets 2024: $5,564,041Liabilities 2024: $1,246,463Net Assets 2024: $4,317,5782024

Highlighted filing

2024

Assets$5,564,041
Liabilities$1,246,463
Net Assets$4,317,578
Open 2024 Filing

Operations Trend

Revenue Growth11th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,091,741Expenses 2011: $1,008,973Net Income 2011: $82,7682011Revenue 2012: $1,061,349Expenses 2012: $1,108,424Net Income 2012: -$47,0752012Revenue 2013: $1,263,970Expenses 2013: $1,244,223Net Income 2013: $19,7472013Revenue 2014: $1,414,303Expenses 2014: $1,453,042Net Income 2014: -$38,7392014Revenue 2015: $1,895,434Expenses 2015: $2,057,004Net Income 2015: -$161,5702015Revenue 2016: $2,450,316Expenses 2016: $2,541,678Net Income 2016: -$91,3622016Revenue 2017: $1,699,430Expenses 2017: $2,312,303Net Income 2017: -$612,8732017Revenue 2018: $1,853,448Expenses 2018: $1,936,350Net Income 2018: -$82,9022018Revenue 2019: $2,839,105Expenses 2019: $2,074,106Net Income 2019: $764,9992019Revenue 2020: $2,436,196Expenses 2020: $2,335,426Net Income 2020: $100,7702020Revenue 2021: $2,003,273Expenses 2021: $1,643,772Net Income 2021: $359,5012021Revenue 2022: $2,136,384Expenses 2022: $2,151,785Net Income 2022: -$15,4012022Revenue 2023: $2,235,992Expenses 2023: $1,716,845Net Income 2023: $519,1472023Revenue 2024: $1,677,016Expenses 2024: $1,497,386Net Income 2024: $179,6302024

Highlighted filing

2024

Revenue$1,677,016
Expenses$1,497,386
Net Income$179,630
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,564,041
Liabilities
$1,246,463
Net assets
$4,317,578
Revenue
$1,677,016
Expenses
$1,497,386
Net income
$179,630
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.56$1.25$4.32$1.68$1.50$0.18
2023Detailed filing. Detailed filing data is available for this year.$6.39$2.32$4.07$2.24$1.72$0.52
2022Detailed filing. Detailed filing data is available for this year.$5.96$2.70$3.26$2.14$2.15$0.02
2021Detailed filing. Detailed filing data is available for this year.$6.14$2.97$3.17$2.00$1.64$0.36
2020Detailed filing. Detailed filing data is available for this year.$6.46$3.77$2.69$2.44$2.34$0.10
2019Detailed filing. Detailed filing data is available for this year.$5.77$3.37$2.40$2.84$2.07$0.76
2018Detailed filing. Detailed filing data is available for this year.$5.54$3.93$1.61$1.85$1.94$0.08
2017Detailed filing. Detailed filing data is available for this year.$5.08$3.53$1.55$1.70$2.31$0.61
2016Detailed filing. Detailed filing data is available for this year.$5.07$2.95$2.12$2.45$2.54$0.09
2015Detailed filing. Detailed filing data is available for this year.$4.60$2.44$2.16$1.90$2.06$0.16
2014Detailed filing. Detailed filing data is available for this year.$2.19$1.87$0.32$1.41$1.45$0.04
2013Summary only. Only limited summary data is available for this year.$1.80$1.44$0.36$1.26$1.24$0.02
2012Summary only. Only limited summary data is available for this year.$1.67$1.33$0.34$1.06$1.11$0.05
2011Summary only. Only limited summary data is available for this year.$1.68$1.34$0.34$1.09$1.01$0.08
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
$1,677,016
Mission and Program Overview

Mission

Cemetery & Crematorium Operation

Cemetery, located at 1109 Neck Lane Elizabeth NJ, services thousands of families with their burial, entombment and cremation needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$4,066,729$4,317,578▲ $250,849
Land, Buildings, and Equipment, Net$843,669$769,314▼ $74,355
Savings and Temporary Cash Investments$216,602$535,628▲ $319,026
Accounts Receivable$808,302$489,961▼ $318,341
Cash and Non-Interest-Bearing Accounts$99,107$107,191▲ $8,084
Other Notes and Loans Receivable, Net$1,007,580$85,939▼ $921,641
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-
Total Assets$6,390,567$5,564,041▼ $826,526
Other Assets Total$3,415,307$3,576,008▲ $160,701
Liabilities
Accounts Payable and Accrued Expenses$2,318,465$1,236,657▼ $1,081,808
Other Liabilities$5,373$9,806▲ $4,433
Total Liabilities$2,323,838$1,246,463▼ $1,077,375
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,066,729$4,317,578▲ $250,849
Total Liabilities and Net Assets / Fund Balance$6,390,567$5,564,041▼ $826,526

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$735,772$659,646$1,395,418
Buildings-$339,831$339,831
Land$33,348-$33,348
Other Land Buildings$194$2,509$2,703
Other Assets Org$2,919,047--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$2,967,270$78,863▲ $111,033-$3,038,489
2023$2,676,984$104,980▲ $287,884-$2,967,270
2022$2,572,793$79,292▲ $101,187-$2,676,984
2021$2,458,773$71,324▲ $123,984-$2,572,793
2020$2,266,783$57,630▲ $209,358-$2,458,773
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleBaseOtherTotal
Michael BarattaVice President-$48,998$48,998
Michael CarvinTrustee$7,000-$7,000

Board Members and Trustees

NameTitle
Louis CicalesePresident
David JacobsTrustee
Enrique PerezTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Libitina CoSales/Marketing, Admin68 White St Ste 7 PMB 121, Red Bank, NJ 07701$376,266
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,560,349
Investment Income
$22,573
Other Revenue
$94,094
Change in Net Assets
$179,630
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,490,386
Salaries, Compensation, and Employee Benefits$7,000
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$237,468--$237,468
All Other Expenses$110,394--$110,394
Depreciation Depletion$80,996--$80,996
Current Officers, Directors, Trustees, and Key Employees$7,000--$7,000
Advertising$6,446--$6,446
Total Functional Expenses$1,497,386$0$0$1,497,386
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/TrusteeSales & Mkg / Admin ExpNo$376,266

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
Reserve for Sales Comm Charge Back$5,000
Payroll Liabilities$4,805
Rounding$1
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. Michael Carvin is an employee of related company, Libitina, Co. Louis Cicalese is President of Libitina, Co, Machpelah Cemetery Assoc, Mount Prospect Cemetery, Ernst Memorial Cemetery 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
Rosemount Memorial Park Assn
EIN
22-0989465
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
1944
Legal Domicile
Nj
Voting Board Members
5
Independent Board Members
0
Employees
15

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

“Maintenance & Preservation Fund Net Additions = $71219”

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 567 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt02318465
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01236657
IRS990/AccountsReceivableGrp/BOYAmt0808302
IRS990/AccountsReceivableGrp/EOYAmt0489961
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Cemetery, located at 1109 Neck Lane Elizabeth NJ, services thousands of families with their burial, entombment and cremation needs.
IRS990/AddressChangeInd0X
IRS990/AdvertisingGrp/ProgramServicesAmt06446
IRS990/AdvertisingGrp/TotalAmt06446
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0110394
IRS990/AllOtherExpensesGrp/TotalAmt0110394
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Louis Cicalese
IRS990/BooksInCareOfDetail/PhoneNum07325304045
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt068 White St Suite 7-121
IRS990/BooksInCareOfDetail/USAddress/CityNm0Red Bank
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NJ
IRS990/BooksInCareOfDetail/USAddress/ZIPCd007701
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt099107
IRS990/CashNonInterestBearingGrp/EOYAmt0107191
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt07000
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt07000
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0376266
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt068 White St Ste 7 PMB 121
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0Red Bank
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0NJ
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd007701
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0Libitina Co
IRS990/ContractorCompensationGrp/ServicesDesc0Sales/Marketing, Admin
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt022573
IRS990/CYOtherExpensesAmt01490386
IRS990/CYOtherRevenueAmt094094
IRS990/CYProgramServiceRevenueAmt01560349
IRS990/CYRevenuesLessExpensesAmt0179630
IRS990/CYSalariesCompEmpBnftPaidAmt07000
IRS990/CYTotalExpensesAmt01497386
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01677016
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt080996
IRS990/DepreciationDepletionGrp/TotalAmt080996
IRS990/Desc0Cemetery services thousands of families with their burial, entombment and cremation needs.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt015
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt030.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt130.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0Louis Cicalese
IRS990/Form990PartVIISectionAGrp/PersonNm1Michael Baratta
IRS990/Form990PartVIISectionAGrp/PersonNm2Michael Carvin
IRS990/Form990PartVIISectionAGrp/PersonNm3Enrique Perez
IRS990/Form990PartVIISectionAGrp/PersonNm4David Jacobs
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt27000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0376266
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt148998
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01944
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01677016
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt022573
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt022573
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt013
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01001986
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0843669
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0769314
IRS990/LandBldgEquipCostOrOtherBssAmt01771300
IRS990/LegalDomicileStateCd0NJ
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Cemetery services thousands of families with their burial, entombment and cremation needs.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt04066729
IRS990/NetAssetsOrFundBalancesEOYAmt04317578
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt03415307
IRS990/OtherAssetsTotalGrp/EOYAmt03576008
IRS990/OtherChangesInNetAssetsAmt071219
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Cemetery Operating Expenses
IRS990/OtherExpensesGrp/Desc1General & Admin Expense
IRS990/OtherExpensesGrp/Desc2Sales & Marketing Services
IRS990/OtherExpensesGrp/Desc3Crematorium Operating Expenses
IRS990/OtherExpensesGrp/ProgramServicesAmt0425867
IRS990/OtherExpensesGrp/ProgramServicesAmt1388527
IRS990/OtherExpensesGrp/ProgramServicesAmt2240688
IRS990/OtherExpensesGrp/ProgramServicesAmt3237468
IRS990/OtherExpensesGrp/TotalAmt0425867
IRS990/OtherExpensesGrp/TotalAmt1388527
IRS990/OtherExpensesGrp/TotalAmt2240688
IRS990/OtherExpensesGrp/TotalAmt3237468
IRS990/OtherLiabilitiesGrp/BOYAmt05373
IRS990/OtherLiabilitiesGrp/EOYAmt09806
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/BusinessCd1900004
IRS990/OtherRevenueMiscGrp/BusinessCd2900099
IRS990/OtherRevenueMiscGrp/Desc0Interest
IRS990/OtherRevenueMiscGrp/Desc1M&P Trust Funds Income
IRS990/OtherRevenueMiscGrp/Desc2Other Income
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt025217
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt168868
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt29
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt025217
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt168868
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt29
IRS990/OtherRevenueTotalAmt094094
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt01007580
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt085939
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 Interments-Entomb
IRS990/ProgramServiceRevenueGrp/Desc1Crematorium Income
IRS990/ProgramServiceRevenueGrp/Desc2Hub Service Fees
IRS990/ProgramServiceRevenueGrp/Desc3Pre Need Sales
IRS990/ProgramServiceRevenueGrp/Desc4Pre-owned Inter/Entomb
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0104297
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1673599
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2187900
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3238049
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4208370
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0104297
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1673599
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2187900
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3238049
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4208370
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt017215
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01705012
IRS990/PYOtherRevenueAmt0137991
IRS990/PYProgramServiceRevenueAmt02080786
IRS990/PYRevenuesLessExpensesAmt0519147
IRS990/PYSalariesCompEmpBnftPaidAmt011833
IRS990/PYTotalExpensesAmt01716845
IRS990/PYTotalRevenueAmt02235992
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0179630
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt04066729
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt04317578
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0216602
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0535628
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0339831
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0339831
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0118677
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt02967270
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt078863
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt03038489
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0111033
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0102578
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt02676984
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0104980
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt02967270
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0287884
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt076288
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt02572793
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt079292
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt02676984
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0101187
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt081288
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt02458773
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt071324
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt02572793
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0123984
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt074998
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt02266783
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt057630
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt02458773
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0209358
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0735772
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0659646
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01395418
IRS990ScheduleD/LandGrp/BookValueAmt033348
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt033348
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0119442
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1532519
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt25000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt32919047
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Building Maintenance Fund
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Construction in Progress
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Deferred Commission Expense
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3Exchanges
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4Maintenance and Preservation Fund
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0194
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt02509
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt02703
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt04805
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt15000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt21
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Payroll Liabilities
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Reserve for Sales Comm Charge Back
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Rounding
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Cemetery Maintenance and Preservation
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0769314
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03576008
IRS990ScheduleD/TotalLiabilityAmt09806
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt0376266
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Louis Cicalese
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0376266
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Libitina Co
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Pres/Trustee
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0376266
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Sales & Mkg / Admin Exp
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. Michael Carvin is an employee of related company, Libitina, Co. Louis Cicalese is President of Libitina, Co, Machpelah Cemetery Assoc, Mount Prospect Cemetery, Ernst Memorial Cemetery 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/ExplanationTxt8Maintenance & Preservation Fund Net Additions = $71219
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9Late 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 XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Schedule D, Endowment Funds
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
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 & Marketing
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0Libitina Co
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt068 White St Ste 7 PMB 121

Document Assets

No mirrored PDF or thumbnail assets are attached yet.