Civic Intelligence

Washington Cemetery Association of Washington Inc

990 • Fiscal year 2017 • EIN 22-1367890

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 13, 2018

Organization ProfileN/A
PO Box 8295Red Bank, NJ 07701

(732) 530-4045

Siviq Scores

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

Liabilities / Assets

95th percentile

0.60x

Higher debt load relative to assets than 95% of similar nonprofits.

2017 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2017

Liabilities / Revenue

97th percentile

3.61x

Higher debt load relative to revenue than 97% of similar nonprofits.

2017 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2017

Net Margin

35th percentile

9.7%

Higher net margin than 35% of similar nonprofits.

2017 filings • 501(c)13 • $5M-$10M nonprofits • Source year 2017

Top Officer Pay

90th percentile

$298,749

Higher top officer pay than 90% of similar nonprofits.

Top officer pay equals 24.4% of source-year revenue.

2017 filings • $5M-$10M nonprofits • Source year 2017

Asset Growth

77th percentile

10%

Faster asset growth than 77% of similar nonprofits.

2017 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Revenue Growth

7th percentile

-23%

Faster revenue growth than 7% of similar nonprofits.

2017 filings • 501(c)13 • $5M-$10M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets95th percentile

Assets

Up

$7,344,877

Up $680,741 (+10%) from 2016

Net Assets

Up

$2,933,127

Up $290,991 (+11%) from 2016

Liabilities

Up

$4,411,750

Up $389,750 (+9.7%) from 2016

Revenue And Expenses
Liabilities / Revenue97th percentileNet Margin35th percentile

Revenue

Down

$1,222,793

Down $356,552 (-23%) from 2016

Expenses

Down

$1,104,070

Down $517,861 (-32%) from 2016

Net Income

Up

$118,723

Up $161,309 (+379%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth77th percentile

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

$10M$5.0M$0-$5.0MAssets 2010: $1,181,747Liabilities 2010: $3,867,221Net Assets 2010: -$2,685,4742010Assets 2011: $1,851,947Liabilities 2011: $4,380,409Net Assets 2011: -$2,528,4622011Assets 2012: $2,056,465Liabilities 2012: $4,307,830Net Assets 2012: -$2,251,3652012Assets 2013: $2,294,430Liabilities 2013: $4,403,201Net Assets 2013: -$2,108,7712013Assets 2014: $2,168,636Liabilities 2014: $4,079,313Net Assets 2014: -$1,910,6772014Assets 2015: $5,949,244Liabilities 2015: $3,428,400Net Assets 2015: $2,520,8442015Assets 2016: $6,664,136Liabilities 2016: $4,022,000Net Assets 2016: $2,642,1362016Assets 2017: $7,344,877Liabilities 2017: $4,411,750Net Assets 2017: $2,933,1272017Assets 2018: $7,542,996Liabilities 2018: $4,807,499Net Assets 2018: $2,735,4972018Assets 2019: $8,628,604Liabilities 2019: $5,260,578Net Assets 2019: $3,368,0262019Assets 2020: $8,860,940Liabilities 2020: $5,339,743Net Assets 2020: $3,521,1972020Assets 2021: $9,412,630Liabilities 2021: $5,271,147Net Assets 2021: $4,141,4832021Assets 2022: $9,307,270Liabilities 2022: $5,232,041Net Assets 2022: $4,075,2292022Assets 2023: $9,452,182Liabilities 2023: $5,325,791Net Assets 2023: $4,126,3912023Assets 2024: $6,511,067Liabilities 2024: $2,257,357Net Assets 2024: $4,253,7102024

Highlighted filing

2017

Assets$7,344,877
Liabilities$4,411,750
Net Assets$2,933,127
Open 2017 Filing

Operations Trend

Revenue Growth7th percentile

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2010: $1,603,770Expenses 2010: $1,330,156Net Income 2010: $273,6142010Revenue 2011: $1,113,540Expenses 2011: $956,528Net Income 2011: $157,0122011Revenue 2012: $1,285,127Expenses 2012: $1,003,782Net Income 2012: $281,3452012Revenue 2013: $1,657,888Expenses 2013: $1,515,295Net Income 2013: $142,5932013Revenue 2014: $1,472,621Expenses 2014: $1,274,527Net Income 2014: $198,0942014Revenue 2015: $1,009,826Expenses 2015: $805,626Net Income 2015: $204,2002015Revenue 2016: $1,579,345Expenses 2016: $1,621,931Net Income 2016: -$42,5862016Revenue 2017: $1,222,793Expenses 2017: $1,104,070Net Income 2017: $118,7232017Revenue 2018: $1,479,142Expenses 2018: $1,549,354Net Income 2018: -$70,2122018Revenue 2019: $2,340,190Expenses 2019: $1,923,437Net Income 2019: $416,7532019Revenue 2020: $875,230Expenses 2020: $895,043Net Income 2020: -$19,8132020Revenue 2021: $1,296,359Expenses 2021: $817,208Net Income 2021: $479,1512021Revenue 2022: $601,940Expenses 2022: $824,051Net Income 2022: -$222,1112022Revenue 2023: $652,011Expenses 2023: $853,049Net Income 2023: -$201,0382023Revenue 2024: $810,895Expenses 2024: $726,902Net Income 2024: $83,9932024

Highlighted filing

2017

Revenue$1,222,793
Expenses$1,104,070
Net Income$118,723
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 13, 2018
Return Version
2017v2.2
Gross Receipts
$1,222,793
Mission and Program Overview

Mission

Cemetery serves numerous families with their burial and pre-planning needs, providing a vital service to the community.

Cemetery located on Cemetery Hill Rd, Washington, NJ, serves numerous families with their burial and pre-planning needs providing a vital service to the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Loans From Officers Directors$2,968,069$2,495,095▼ $472,974
Cap Stk Tr Prin Current Funds$497,975$2,317,428▲ $1,819,453
Investments in Publicly Traded Securities$1,558,111$2,243,151▲ $685,040
Rtn Earn Endowment Incm Other Fnds$2,144,161$615,699▼ $1,528,462
Land, Buildings, and Equipment, Net$319,581$408,085▲ $88,504
Savings and Temporary Cash Investments$205,565$0▼ $205,565
Accounts Receivable$168,903$143,442▼ $25,461
Cash and Non-Interest-Bearing Accounts$79,805$92,628▲ $12,823
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-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$6,664,136$7,344,877▲ $680,741
Other Assets Total$4,332,171$4,457,571▲ $125,400
Liabilities
Accounts Payable and Accrued Expenses$1,029,031$1,889,954▲ $860,923
Deferred Revenue$24,900$26,700▲ $1,800
Other Liabilities-$1-
Total Liabilities$4,022,000$4,411,750▲ $389,750
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,642,136$2,933,127▲ $290,991
Total Liabilities and Net Assets / Fund Balance$6,664,136$7,344,877▲ $680,741

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$179,536$192,095$371,631
Buildings$227,549$106,918$334,467
Land$1,000-$1,000
Other Assets Org$2,253--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2017$2,144,161$172,267▲ $89,532-$2,316,428
2016$1,982,234$161,927▲ $72,914-$2,144,161
2015$1,659,308$88,764▲ $312,630-$1,982,234
2014$1,367,010$298,561▲ $39,930-$1,665,571
2013$1,139,005$172,343▲ $95,592-$1,367,010
Compensation and Service Providers
Top Officer Pay90th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Michael BarattaVice PresidentPT$73,567$73,567

Board Members and Trustees

NameTitle
Louis CicalesePresident
David JacobsTrustee
Michelle CicaleseTrustee

Highest Paid Contractors

ContractorServicesLocationCompensation
Elevated IncSales/Marketing SrvcPO Box 982336, Park City, UT 84098-2336$277,149
Elevated IncData Processing & ITPO Box 982336, Park City, UT 84098-2336$21,600
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,130,232
Investment Income
$92,561
Other Revenue
$0
Change in Net Assets
$118,723
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,104,070
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$447,215--$447,215
Interest$149,706--$149,706
Depreciation Depletion$59,145--$59,145
Fees for Services Accounting$58,602--$58,602
Other Expenses$20,869--$20,869
Advertising$17,424--$17,424
Fees for Service Investment Mgmnt Fees$9,066--$9,066
Insurance$3,541--$3,541
Occupancy$1,555--$1,555
Total Functional Expenses$1,104,070$0$0$1,104,070
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
Louis CicalesePres/TrusteeElevated Inc ServiceNo$298,749
Michael BarattaVP/TrusteeDeath Care ServicesNo$73,567

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$2,968,069$2,495,095▼ $472,974
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
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 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, Line 2: Description of Business or Family Relationship of Officers, Directors, Et

“Louis Cicalese and Michelle Cicalese are brother and sister. Michael Baratta is the sole member of a related company, Death Care Services. David Jacobs operates a Consulting Firm employed by a related company, Elevated Inc.”

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

“The cemetery's lot owners elect all the Board of Trustees at their annual Lot Owners' meeting”

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

“The cemetery's lot owners elect all the Board of Directors at their Annual Lot Owner's meeting.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The Board of Trustees reviews the financial information used to prepare the organization's Form 990 and is given an opportunity to view the 990 before it is filed at a special or regularly scheduled meeting of the Board.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“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, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“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, Line 15B: Compensation Review and Approval Process for Officers and Key Employees

“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, Line 19: Other Organization Documents Publicly Available

“Copies are provided by regular mail upon receipt of written requests.”

Filing and Contact Details

Filer

Filer Name
Washington Cemetery Association
EIN
22-1367890
Phone
7325304045
Address
PO Box 8295, Red Bank, NJ 07701

Signing Officer

Name
Louis Cicalese
Title
President
Phone
7325304045
Signed
2018-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Louis Cicalese
Formed
1871
Legal Domicile
Nj
Voting Board Members
4
Independent Board Members
1
Employees
0

Preparer

Firm
CFO Direct LLC
Address
2055 Village Point Way, Sandy, UT 84093
Preparer
David Jacobs
Phone
7605009090
Supplemental Narrative

Additional Explanations

Other Changes In Net Assets Or Fund Balances - Other Increases

“Additions to M&P Fund = $172267”

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IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ProgramServicesAmt01555
IRS990/OccupancyGrp/TotalAmt01555
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/BOYAmt04332171
IRS990/OtherAssetsTotalGrp/EOYAmt04457571
IRS990/OtherChangesInNetAssetsAmt0172267
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0CEMETERY OPERATING EXPENSES
IRS990/OtherExpensesGrp/Desc1M&P FUNDING - PUBLIC FUND
IRS990/OtherExpensesGrp/Desc2GENERAL/ADMINISTRATIVE EXP
IRS990/OtherExpensesGrp/Desc3BURIAL LAND CHARGE
IRS990/OtherExpensesGrp/ProgramServicesAmt0162404
IRS990/OtherExpensesGrp/ProgramServicesAmt1136985
IRS990/OtherExpensesGrp/ProgramServicesAmt237558
IRS990/OtherExpensesGrp/ProgramServicesAmt320869
IRS990/OtherExpensesGrp/TotalAmt0162404
IRS990/OtherExpensesGrp/TotalAmt1136985
IRS990/OtherExpensesGrp/TotalAmt237558
IRS990/OtherExpensesGrp/TotalAmt320869
IRS990/OtherLiabilitiesGrp/EOYAmt01
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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/PriorPeriodAdjustmentsAmt01
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0At-Need Iinterment/Inrmnt
IRS990/ProgramServiceRevenueGrp/Desc1Pre-Need Sales
IRS990/ProgramServiceRevenueGrp/Desc2Secondary Income
IRS990/ProgramServiceRevenueGrp/Desc3Trust Fund Income
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt089910
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1849320
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2109288
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt381714
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt089910
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1849320
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2109288
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt381714
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0-3391
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt01621931
IRS990/PYOtherRevenueAmt03710
IRS990/PYProgramServiceRevenueAmt01579026
IRS990/PYRevenuesLessExpensesAmt0-42586
IRS990/PYTotalExpensesAmt01621931
IRS990/PYTotalRevenueAmt01579345
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0118723
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt02144161
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0615699
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0205565
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0227549
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0106918
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0334467
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt089532
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt02144161
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0172267
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt02316428
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt089532
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt072914
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01982234
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0161927
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt02144161
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt072914
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt078468
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01659308
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt088764
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01982234
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0312630
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt039930
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01367010
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0298561
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01665571
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt039930
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt039930
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01139005
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0172343
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01367010
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt095592
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0179536
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0192095
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0371631
IRS990ScheduleD/LandGrp/BookValueAmt01000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01000
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02118941
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt110559
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt29390
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt353932
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt42262496
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt52253
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Cemetery Land
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Columbarium with Walkway
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2Exchanges
IRS990ScheduleD/OtherAssetsOrgGrp/Desc3Flower Fund
IRS990ScheduleD/OtherAssetsOrgGrp/Desc4M&P Fund
IRS990ScheduleD/OtherAssetsOrgGrp/Desc5other
IRS990ScheduleD/OtherAssetsOrgGrp/Desc6Other Receivable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Rounding
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0408085
IRS990ScheduleD/TotalBookValueOtherAssetsAmt04457571
IRS990ScheduleD/TotalLiabilityAmt01
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt0298749
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0Louis Cicalese
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0President
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0298749
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0Louis Cicalese
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1Michael Baratta
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0Pres/Trustee
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1VP/Trustee
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd0false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd1false
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0298749
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt173567
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0Elevated Inc Service
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1Death Care Services
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt02495096
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt1622679
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd1true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd1false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0Land Share Cert
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1ACCD INTEREST-CERT
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt03000000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Louis Cicalese
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm1Louis Cicalese
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Officer
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1Louis Cicalese
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd1true
IRS990ScheduleL/TotalBalanceDueAmt03117775
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Louis Cicalese and Michelle Cicalese are brother and sister. Michael Baratta is the sole member of a related company, Death Care Services. David Jacobs operates a Consulting Firm employed by a related company, Elevated Inc.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The cemetery's lot owners elect all the Board of Trustees at their annual Lot Owners' meeting
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The cemetery's lot owners elect all the Board of Directors at their Annual Lot Owner's meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board of Trustees reviews the financial information used to prepare the organization's Form 990 and is given an opportunity to view 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, 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/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/ExplanationTxt8Additions to M&P Fund = $172267
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,344,877
Liabilities
$4,411,750
Net assets
$2,933,127
Revenue
$1,222,793
Expenses
$1,104,070
Net income
$118,723
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.51$2.26$4.25$0.81$0.73$0.08
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.45$5.33$4.13$0.65$0.85$0.20
2022Detailed filing. Detailed filing data is available for this year.$9.31$5.23$4.08$0.60$0.82$0.22
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.41$5.27$4.14$1.30$0.82$0.48
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.86$5.34$3.52$0.88$0.90$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.63$5.26$3.37$2.34$1.92$0.42
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.54$4.81$2.74$1.48$1.55$0.07
2017Detailed filing. Detailed filing data is available for this year.$7.34$4.41$2.93$1.22$1.10$0.12
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.66$4.02$2.64$1.58$1.62$0.04
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.95$3.43$2.52$1.01$0.81$0.20
2014Detailed filing. Detailed filing data is available for this year.$2.17$4.08$1.91$1.47$1.27$0.20
2013Summary only. Only limited summary data is available for this year.$2.29$4.40$2.11$1.66$1.52$0.14
2012Summary only. Only limited summary data is available for this year.$2.06$4.31$2.25$1.29$1.00$0.28
2011Summary only. Only limited summary data is available for this year.$1.85$4.38$2.53$1.11$0.96$0.16
2010Summary only. Only limited summary data is available for this year.$1.18$3.87$2.69$1.60$1.33$0.27