Civic Intelligence

New Jersey State Funeral Directors

EIN 22-6012949 • 501(c)6 • Manasquan, NJ

Profile

Elevate the professional character and education of funeral directors and to enlighten and direct public opinion in relation to enacting proper, just and uniform laws on funeral directing and embalming in the state of new jersey.

PO Box LManasquan, NJ 08736

www.njsfda.org

Siviq Scores

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

Liabilities / Assets

24th percentile

0.06x

Higher debt load relative to assets than 24% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

67th percentile

0.45x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2025

Net Margin

76th percentile

14%

Higher net margin than 76% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

80th percentile

$452,356

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 44.9% of source-year revenue.

501(c)6 • $5M-$10M nonprofits • Source year 2025

Asset Growth

53rd percentile

6.0%

Faster asset growth than 53% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

19th percentile

-4.3%

Faster revenue growth than 19% of similar nonprofits.

501(c)6 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$6,784,782

Up $333,816 (+5.2%) from 2023

Liabilities

Up

$393,164

Up $101,742 (+35%) from 2023

Net Assets

Up

$6,391,618

Up $232,074 (+3.8%) from 2023

Revenue

Up

$1,052,466

Up $13,138 (+1.3%) from 2023

Expenses

Up

$828,259

Up $15,259 (+1.9%) from 2023

Net Income

Down

$224,207

Down $2,121 (-0.9%) 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 2010: $4,070,640Liabilities 2010: $156,018Net Assets 2010: $3,914,6222010Assets 2011: $4,521,141Liabilities 2011: $225,884Net Assets 2011: $4,295,2572011Assets 2012: $4,773,911Liabilities 2012: $218,053Net Assets 2012: $4,555,8582012Assets 2013: $5,127,791Liabilities 2013: $240,086Net Assets 2013: $4,887,7052013Assets 2014: $5,310,046Liabilities 2014: $227,196Net Assets 2014: $5,082,8502014Assets 2015: $5,157,602Liabilities 2015: $247,847Net Assets 2015: $4,909,7552015Assets 2016: $4,788,292Liabilities 2016: $355,511Net Assets 2016: $4,432,7812016Assets 2017: $4,885,716Liabilities 2017: $271,811Net Assets 2017: $4,613,9052017Assets 2018: $5,217,859Liabilities 2018: $298,810Net Assets 2018: $4,919,0492018Assets 2019: $5,710,624Liabilities 2019: $271,295Net Assets 2019: $5,439,3292019Assets 2020: $5,748,869Liabilities 2020: $302,230Net Assets 2020: $5,446,6392020Assets 2021: $6,474,212Liabilities 2021: $310,187Net Assets 2021: $6,164,0252021Assets 2022: $6,232,917Liabilities 2022: $308,105Net Assets 2022: $5,924,8122022Assets 2023: $6,450,966Liabilities 2023: $291,422Net Assets 2023: $6,159,5442023Assets 2024: $6,784,782Liabilities 2024: $393,164Net Assets 2024: $6,391,6182024

Highlighted filing

2024

Assets$6,784,782
Liabilities$393,164
Net Assets$6,391,618

Operations Trend

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

$1.5M$1.0M$500K$0-$500K-$1.0MExpenses 2010: $565,0302010Revenue 2011: $1,010,579Expenses 2011: $629,390Net Income 2011: $381,1892011Expenses 2012: $644,4072012Revenue 2013: $862,316Expenses 2013: $590,933Net Income 2013: $271,3832013Revenue 2014: $916,610Expenses 2014: $719,990Net Income 2014: $196,6202014Revenue 2015: $775,933Expenses 2015: $862,639Net Income 2015: -$86,7062015Revenue 2016: $714,673Expenses 2016: $1,229,502Net Income 2016: -$514,8292016Revenue 2017: $1,477,230Expenses 2017: $1,395,136Net Income 2017: $82,0942017Revenue 2018: $1,107,986Expenses 2018: $671,236Net Income 2018: $436,7502018Revenue 2019: $1,070,108Expenses 2019: $710,331Net Income 2019: $359,7772019Revenue 2020: $224,531Expenses 2020: $329,616Net Income 2020: -$105,0852020Revenue 2021: $1,262,102Expenses 2021: $536,731Net Income 2021: $725,3712021Revenue 2022: $914,097Expenses 2022: $749,415Net Income 2022: $164,6822022Revenue 2023: $1,039,328Expenses 2023: $813,000Net Income 2023: $226,3282023Revenue 2024: $1,052,466Expenses 2024: $828,259Net Income 2024: $224,2072024

Highlighted filing

2024

Revenue$1,052,466
Expenses$828,259
Net Income$224,207

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.78$0.39$6.39$1.05$0.83$0.22
2023Detailed filing. Detailed filing data is available for this year.$6.45$0.29$6.16$1.04$0.81$0.23
2022Detailed filing. Detailed filing data is available for this year.$6.23$0.31$5.92$0.91$0.75$0.16
2021Detailed filing. Detailed filing data is available for this year.$6.47$0.31$6.16$1.26$0.54$0.73
2020Detailed filing. Detailed filing data is available for this year.$5.75$0.30$5.45$0.22$0.33$0.11
2019Detailed filing. Detailed filing data is available for this year.$5.71$0.27$5.44$1.07$0.71$0.36
2018Detailed filing. Detailed filing data is available for this year.$5.22$0.30$4.92$1.11$0.67$0.44
2017Detailed filing. Detailed filing data is available for this year.$4.89$0.27$4.61$1.48$1.40$0.08
2016Detailed filing. Detailed filing data is available for this year.$4.79$0.36$4.43$0.71$1.23$0.51
2015Summary only. Only limited summary data is available for this year.$5.16$0.25$4.91$0.78$0.86$0.09
2014Detailed filing. Detailed filing data is available for this year.$5.31$0.23$5.08$0.92$0.72$0.20
2013Detailed filing. Detailed filing data is available for this year.$5.13$0.24$4.89$0.86$0.59$0.27
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.77$0.22$4.56$0.64
2011Summary only. Only limited summary data is available for this year.$4.52$0.23$4.30$1.01$0.63$0.38
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.07$0.16$3.91$0.57
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 1, 2025
Return Version
2024v5.1
Gross Receipts
$1,052,466
Mission and Program Overview

Mission

Elevate the professional character and education of funeral directors and to enlighten and direct public opinion in relation to enacting proper, just and uniform laws on funeral directing and embalming in the state of new jersey.

To promote and cultivate the art and science of embalming in new jersey.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$3,260,533$3,295,738▲ $35,205
Investments in Publicly Traded Securities$2,440,717$2,629,133▲ $188,416
Other Notes and Loans Receivable, Net$482,704$502,063▲ $19,359
Savings and Temporary Cash Investments$70,990$77,245▲ $6,255
Cash and Non-Interest-Bearing Accounts$163,380$67,663▼ $95,717
Prepaid Expenses and Deferred Charges$17,500$30,442▲ $12,942
Total Assets$6,450,966$6,784,782▲ $333,816
Other Assets Total$15,142$182,498▲ $167,356
Liabilities
Deferred Revenue$290,122$384,217▲ $94,095
Accounts Payable and Accrued Expenses$1,300$8,947▲ $7,647
Total Liabilities$291,422$393,164▲ $101,742
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,159,544$6,391,618▲ $232,074
Total Net Assets Fund Balance$6,159,544$6,391,618▲ $232,074
Total Liabilities and Net Assets / Fund Balance$6,450,966$6,784,782▲ $333,816

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$3,295,738--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Samantha LinkDirector of Government AffairsPT$140,028$140,028
Thaddeus MeehanIt Operations ManagerPT$131,731$131,731

Board Members and Trustees

NameTitle
Joseph L Wood CfspDelegate-at-large/district President
Andrew NimmoDistrict President
Jennifer L BurryDistrict President
John LawtonDistrict President
Michael DestefanoDistrict President
Richard L Maguire IiiDistrict President
Roy B GarretsonDistrict President
Scott C LarkinDistrict President
Thomas E Weber JrDistrict President
Bruce a PolcinoDistrict President (starting 9/2024)
Erik J SchneiderDistrict President (starting 9/2024)
David MilneDistrict President (until 9/2024)
Denise F MaguireDistrict President (until 9/2024)
Fred Fiore JrDistrict President (until 9/2024)
Frank R GalanteImmediate Past President
Tara M Scarponi-danniballePresident
Ryan M BucklandPresident Elect
Samuel C Arnold1st Vice President
Daniel Bitecola Iii Cfsp2nd Vice President
Jonathan R Bender2nd Vice President (through 6/15/2024)
George R Kelder Jr CfspCEO/executive Director
Barbara D GuintaChief Operating Officer/CFO
Gregg AmatoController
Kyle P Ledford Sr CfspDelegate-at-large
Rosa E HernandezDelegate-at-large
William SmithDelegate-at-large
John K BaltzSecretary-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$783,585
Investment Income
$268,881
Other Revenue
$0
Change in Net Assets
$224,207

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,025,981
Revenue Not Reported on Financial Statements
$26,485
Revenue Not Reported on Form 990
$7,867
Total Revenue per Audited Statements
$1,033,848
Total Revenue per Form 990
$1,052,466
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$828,259
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
Conferences and Meetings---$353,174
Fees for Services Management---$258,538
Fees for Services Legal---$55,989
Office Expenses---$40,924
Fees for Services Accounting---$39,060
Fees for Service Investment Mgmnt Fees---$26,485
Other Expenses---$16,644
Insurance---$10,495
Total Functional Expenses$0$0$0$828,259

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$828,259
Expenses per Audited Statements$801,774
Total Expenses per Audited Statements$801,774
Expenses Not Reported on Financial Statements$26,485
Expenses Not Reported on Form 990$0
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Total Nondeductible Lobbying and Political Cost$219,405
Current Year Nondeductible Lobbying and Political Cost$155,434
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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 6

Members of the organization are licensed funeral directors who pay dues.

Form 990, Part VI, Section A, Line 7A

Those members who pay dues have voting privileges to elect all members of the board of directors in two ways.

Form 990, Part VI, Section A, Line 7B

As members of one of the eleven district associations, they participate in electing their own district president who serves on the board of directors. Additionally, they elect eight officers of the association in open elections. Two officers automatically succeed each year to their positions based on prior year election outcomes, e. G., the president and immediate past president. In the event of two or more nominations for any contested office, an election is held via an electronic ballot, which is distributed to all of the members who have voting privileges. The returns are tabulated and the results reported by an election committee.

Form 990, Part VI, Section B, Line 11B

The irs form 990 is reviewed by the chief financial officer and then is submitted to the audit committee for final approval. The form 990 is then distributed to each board member prior to filing.

Form 990, Part VI, Section B, Line 12C

Officers, directors, and key employees are required to annually complete a "disclosure of conflict of interest" document. The results are surveyed for existing conflicts, reported to the board and made part of the governance documents. The process is overseen by the director of governance.

Form 990, Part VI, Section B, Line 15A

The current executive director's contract was developed and approved in 2016 by a contract committee comprised of a cross section of board members. Data was compared to other association ceos and like positions using compensation surveys, job descriptions and length of service, among other factors. The results were discussed and analyzed and recommendations were made to the njsfda board for final approval of the contract. The contract allows for two subsequent 3-year extensions (from january 1, 2020 through december 31, 2022 and from january 1, 2023 through december 1, 2025) provided that the njsfda board then in office reappoints the executive director by adopting a resolution to that effect for each subsequent 3 - year term. The board approved the 1st and 2nd renewals of the executive director's contract for two additional 3-year terms starting january 1, 2020 through and including december 31, 2022, and january 1, 2023 through and including december 31, 2025, respectively.

Form 990, Part VI, Section C, Line 18

The njsfda form 990 is available for public inspection upon request.

Form 990, Part VI, Section C, Line 19

Njsfda is committed to transparency as well as the highest ethical standards in its operations. Accordingly, the njsfda constitution and bylaws, code of business conduct & ethics, conflict of interest policy, whistleblower policy and record retention policy are all posted on the website for public viewing. The audited financial reports are available upon request.

Filing and Contact Details

Filer

Filer Name
New Jersey State Funeral Directors
EIN
22-6012949
Phone
7329749444
Address
PO BOX L, MANASQUAN, NJ 08736

Signing Officer

Name
Barbara Guinta
Title
COO/CFO
Phone
7329749444
Signed
2025-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbara Guinta
Formed
1910
Legal Domicile
Nj
Voting Board Members
21
Independent Board Members
21
Employees
0
Volunteers
23

Preparer

Firm
Cohnreznick Advisory LLC
Address
101 CRAWFORDS CORNER ROAD STE 2316, HOLMDEL, NJ 07733
Preparer
Zachary Segal
Phone
7325780700
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

Njsfda is exempt from federal income taxes under section 501(c)(6) of the internal revenue code and, therefore, has made no provision for federal income taxes in the accompanying financial statements. As a 501(c)(6), njsfda is also exempt from new jersey sales and corporate income taxes and does not meet the requirements to register in new jersey. Njsfda has been determined by the internal revenue service not to be a "private foundation" within the meaning of section 509(a)(1) of the internal revenue code. Management has analyzed the tax positions taken by njsfda and has concluded that, as of december 31, 2024, there are no uncertain tax positions taken or expected to be taken that would require recognition of a liability, asset, or disclosure in the financial statements. Njsfda is subject to examination by the federal taxing authorities up to three years from the extended due date of the tax return. Management believes it is no longer subject to federal income tax examinations for years prior to 2021.

Raw XML AppendixShowing 400 of 621 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.

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IRS990/ActivityOrMissionDesc0TO PROMOTE AND CULTIVATE THE ART AND SCIENCE OF EMBALMING IN NEW JERSEY.
IRS990/AnnualDisclosureCoveredPrsnInd01
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IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0BARBARA GUINTA
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IRS990/Desc0THE NEW JERSEY STATE FUNERAL DIRECTORS ASSOCIATION IS COMMITTED TO ADVOCATING ON BEHALF OF THE FUNERAL SERVICE INDUSTRY, CONSUMER PROTECTIONS AND PREPAID FUNERAL TRUST LAWS.THE NJSFDA'S GOVERNMENT AFFAIRS PROGRAM CONSISTS OF BOTH LEGISLATIVE AND REGULATORY ENDEAVORS. SUCH MATTERS INCLUDED REQUESTING THE GOVERNOR UPHOLD THE STATE'S OBLIGATION TO INCREASE THE ANNUAL APPROPRIATION FOR FUNERAL HOME REIMBURSEMENT PROVIDED TO CERTAIN BENEFICIARIES OF WORK FIRST NEW JERSEY AND SSI PROGRAMS; URGING STAKEHOLDERS TO LIMIT THE DIVERSION OF LICENSING FEE REVENUE FROM THE DIVISION OF CONSUMER AFFAIRS AND INSTEAD, REINVEST SUCH FUNDS INTO TECHNOLOGICAL UPGRADES AND IMPROVED CUSTOMER SERVICE; COMMENTING ON PROPOSED RULE CHANGES TO THE FTC FUNERAL RULE; ASSISTING THE DEPARTMENT OF ENVIRONMENTAL PROTECTION IN TROUBLESHOOTING ANNUAL REGULATED MEDICAL WASTE GENERATOR REPORT ISSUES DETECTED WITHIN UPDATES TO THE DEP ONLINE PORTAL; ADVOCATING FOR LEGISLATION THAT WOULD MODERNIZE THE STATES LICENSING STRUCTURE TO ENCOURAGE NEW ENTRANCE INTO THE WORKFORCE; AND ENSURING THE CONTINUATION OF THE STATE BOARD OF MORTUARY SCIENCE REGULATORY WAIVER FOR THE DELIVERY OF IN-PERSON MANDATORY CONTINUING EDUCATION.THE NJSFDA HOSTS AN ANNUAL FUNERAL DIRECTORS CONVENTION AND EXPO, A PREMIER GATHERING OF INDUSTRY PROFESSIONALS AND RELATED TRADES. THE ANNUAL MEETING OF THE GENERAL MEMBERSHIP IS HELD DURING THIS TIME. THE CONVENTION PROVIDES HIGH-VALUE, INNOVATIVE AND EDUCATIONAL PROGRAMMING GEARED SPECIFICALLY TOWARD THE FUNERAL INDUSTRY. QUALITY PROGRAMS COVERED TOPICS SUCH AS EMBALMING; AIRBRUSHING; USING FACEBOOK TO ADVERTISE; CREMATION; HUMAN BODY COMPOSTING AND GUIDING FAMILIES AFTER THE DEATH OF A CHILD.EDUCATIONAL PROGRAMS OUTSIDE OF THE ANNUAL CONVENTION WERE OFFERED VIA WEBINAR AS PART OF THE NEW JERSEY MANDATORY CE SERIES TO AID LICENSEES IN THEIR OBLIGATION TO EARN CONTINUING EDUCATION CREDITS REQUIRED BY THE STATE BOARD OF MORTUARY SCIENCE. TOPICS INCLUDED WORK FIRST NEW JERSEY AND INDIGENT FUNERALS; NEW JERSEY'S NEW DIRECTIVE ON DISCRIMINATION AND HARASSMENT; BLOODBORNE PATHOGENS; HAZARD COMMUNICATIONS; ETHICS AND NEW JERSEY PRENEED.
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IRS990/Form990PartVIISectionAGrp/PersonNm1TARA M SCARPONI-DANNIBALLE
IRS990/Form990PartVIISectionAGrp/PersonNm2RYAN M BUCKLAND
IRS990/Form990PartVIISectionAGrp/PersonNm3SAMUEL C ARNOLD
IRS990/Form990PartVIISectionAGrp/PersonNm4JONATHAN R BENDER
IRS990/Form990PartVIISectionAGrp/PersonNm5DANIEL BITECOLA III CFSP
IRS990/Form990PartVIISectionAGrp/PersonNm6JOHN K BALTZ
IRS990/Form990PartVIISectionAGrp/PersonNm7KYLE P LEDFORD SR CFSP
IRS990/Form990PartVIISectionAGrp/PersonNm8ROSA E HERNANDEZ
IRS990/Form990PartVIISectionAGrp/PersonNm9WILLIAM SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm10JOSEPH L WOOD CFSP
IRS990/Form990PartVIISectionAGrp/PersonNm11ANDREW NIMMO
IRS990/Form990PartVIISectionAGrp/PersonNm12THOMAS E WEBER JR
IRS990/Form990PartVIISectionAGrp/PersonNm13JOHN LAWTON
IRS990/Form990PartVIISectionAGrp/PersonNm14SCOTT C LARKIN
IRS990/Form990PartVIISectionAGrp/PersonNm15JENNIFER L BURRY
IRS990/Form990PartVIISectionAGrp/PersonNm16BRUCE A POLCINO
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IRS990/Form990PartVIISectionAGrp/PersonNm18ROY B GARRETSON
IRS990/Form990PartVIISectionAGrp/PersonNm19RICHARD L MAGUIRE III
IRS990/Form990PartVIISectionAGrp/PersonNm20MICHAEL DESTEFANO
IRS990/Form990PartVIISectionAGrp/PersonNm21FRED FIORE JR
IRS990/Form990PartVIISectionAGrp/PersonNm22DAVID MILNE
IRS990/Form990PartVIISectionAGrp/PersonNm23DENISE F MAGUIRE
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IRS990/Form990PartVIISectionAGrp/PersonNm27THADDEUS MEEHAN
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IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT ELECT
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IRS990/Form990PartVIISectionAGrp/TitleTxt42ND VICE PRESIDENT (THROUGH 6/15/2024)
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IRS990/Form990PartVIISectionAGrp/TitleTxt8DELEGATE-AT-LARGE
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DISTRICT PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13DISTRICT PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14DISTRICT PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt15DISTRICT PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt16DISTRICT PRESIDENT (STARTING 9/2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt17DISTRICT PRESIDENT (STARTING 9/2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt18DISTRICT PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt19DISTRICT PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt20DISTRICT PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt21DISTRICT PRESIDENT (UNTIL 9/2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt22DISTRICT PRESIDENT (UNTIL 9/2024)
IRS990/Form990PartVIISectionAGrp/TitleTxt23DISTRICT PRESIDENT (UNTIL 9/2024)
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IRS990/Form990PartVIISectionAGrp/TitleTxt27IT OPERATIONS MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt28DIRECTOR OF GOVERNMENT AFFAIRS
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IRS990/MissionDesc0ELEVATE THE PROFESSIONAL CHARACTER AND EDUCATION OF FUNERAL DIRECTORS AND TO ENLIGHTEN AND DIRECT PUBLIC OPINION IN RELATION TO ENACTING PROPER, JUST AND UNIFORM LAWS ON FUNERAL DIRECTING AND EMBALMING IN THE STATE OF NEW JERSEY.
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