Civic Intelligence

New Jersey State Funeral Directors Association Inc

990 • Fiscal year 2017 • EIN 22-6012949

Jan 01, 2017 to Dec 31, 2017 • Filed on Feb 28, 2018

PO Box LManasquan, NJ 08736

(732) 974-9444

Siviq Scores

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

Liabilities / Assets

29th percentile

0.06x

Higher debt load relative to assets than 29% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

51st percentile

0.18x

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

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Net Margin

57th percentile

5.6%

Higher net margin than 57% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

92nd percentile

$341,731

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 23.1% of source-year revenue.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Asset Growth

38th percentile

2.0%

Faster asset growth than 38% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

97th percentile

107%

Faster revenue growth than 97% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$4,885,716

Up $97,424 (+2.0%) from 2016

Net Assets

Up

$4,613,905

Up $181,124 (+4.1%) from 2016

Liabilities

Down

$271,811

Down $83,700 (-24%) from 2016

Revenue

Up

$1,477,230

Up $762,557 (+107%) from 2016

Expenses

Up

$1,395,136

Up $165,634 (+13%) from 2016

Net Income

Up

$82,094

Up $596,923 (+116%) from 2016

Historical Trend

Balance Sheet Trend

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

$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

2017

Assets$4,885,716
Liabilities$271,811
Net Assets$4,613,905

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2017

Revenue$1,477,230
Expenses$1,395,136
Net Income$82,094
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Feb 28, 2018
Return Version
2017v2.3
Gross Receipts
$1,886,156
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$2,509,301$2,741,544▲ $232,243
Investments in Publicly Traded Securities$1,704,216$1,659,716▼ $44,500
Other Notes and Loans Receivable, Net$251,756$261,827▲ $10,071
Cash and Non-Interest-Bearing Accounts$140,167$106,892▼ $33,275
Savings and Temporary Cash Investments$162,211$94,560▼ $67,651
Prepaid Expenses and Deferred Charges$13,197$11,641▼ $1,556
Accounts Receivable$906$468▼ $438
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$4,788,292$4,885,716▲ $97,424
Other Assets Total$6,538$9,068▲ $2,530
Liabilities
Deferred Revenue$221,344$236,890▲ $15,546
Other Liabilities$50,365$0▼ $50,365
Accounts Payable and Accrued Expenses$83,802$34,921▼ $48,881
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$355,511$271,811▼ $83,700
Net Assets / Fund Balance
Unrestricted Net Assets$4,432,781$4,613,905▲ $181,124
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$4,432,781$4,613,905▲ $181,124
Total Liabilities and Net Assets / Fund Balance$4,788,292$4,885,716▲ $97,424

Asset Categories

AssetBook ValueDepreciationBasis
Other Securities$2,741,544--
Compensation and Service Providers

Employees

NameTitleOtherTotal
Scott SteinIt Manager$139,372$139,372
Chris MurphyBusiness Development Manager$135,249$135,249

Board Members and Trustees

NameTitle
Frank R GalanteDistrict President
John J RadzietaDistrict President
Kevin R LathamDistrict President
Mary I Holloway CfspDistrict President
Rosa E HernandezDistrict President
Ryan M BucklandDistrict President
Tara M Scarponi-danniballeDistrict President
Thomas J SaragusaDistrict President
William Brock Jr CfspDistrict President
Ginny Sanzo CfspImmediate Past President
Ronald M Mowad SrPresident
Daniel James WrightPresident Elect
Richard C Campana Jr Cfsp1st Vice President
Gregory M Aseltta2nd Vice President
George R Kelder Jr CfspCEO/executive Director
Adam S GuziejewskiDeputy Executive Director
Jacqueline HealeyDirector of Communications
Barbara D GuintaCOO/chief Financial Officer
Brian T HasslerDelegate-at-large
Mark P WhittakerDelegate-at-large
Alison Perinchief ReinhardDelegate-at-large/district Pre
Mark a ConnorDelegate-at-large/district Pre
Jackie KutchDeputy COO
John K BaltzSecretary-treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Fox RothschildLegal997 LENOX DRIVE BUILDING 3, Lawrenceville, NJ 08648$591,762
New Jersey Funeral Directors ServicManagementPO BOX L, Manasquan, NJ 08736$205,632
Revenue and Support

Revenue Composition

Contributions and Grants
$781,721
Program Service Revenue
$398,602
Investment Income
$296,907
Other Revenue
$0
All Other Contributions
$443,510
Change in Net Assets
$82,094

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,477,230
Revenue Not Reported on Form 990
$99,030
Total Revenue per Audited Statements
$1,576,260
Total Revenue per Form 990
$1,477,230
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,395,136
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 Legal---$659,931
Conferences and Meetings---$378,284
Fees for Services Management---$205,632
Office Expenses---$73,082
Fees for Services Lobbying---$54,042
Fees for Services Accounting---$12,200
Insurance---$11,965
Total Functional Expenses$0$0$0$1,395,136

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,395,136
Total Expenses per Audited Statements$1,395,136
Total Expenses per Form 990$1,395,136
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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
Current Year Nondeductible Lobbying and Political Cost$136,342
Total Nondeductible Lobbying and Political Cost$92,628
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Nj Funeral Directors Services IncSee Part V BelowManagement FeesNo$205,632

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
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 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

Review of Form 990 Part VI, Section B, Number 11A

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

Conflict of Interest Policy Part VI, Section B, Number 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. The process is overseen by the deputy chief operating officer.

Disclosure of Governing Documents Part VI, Section C, Number 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 and record retention policy are all posted on the website for public viewing. The njsfda form 990 and audited financial reports are available on request.

Compensation Review Process Part VI, Section B, Number 15A

The organization's executive director's compensation is reviewed every 3 years by a contract committee made up of independent members. Data is compared to other association ceos and like positions using compensation surveys and length of service among other factors. The results are discussed and analyzed and the recommendations are made to the board for final approval of the contract. The current executive director's contract for the period january 1, 2017 through december 31, 2019 was developed and approved in 2016. 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. A transitional contract for the former executive director (and current executive consultant), covering the period of january 1, 2015 through december 31, 2017, was developed and approved in 2014 and is comprised of two phases-the retirement of offical executive director duties on december 31, 2015 and a 2-year consulting period concluding december 31, 2017.

Members Part VI, Section A, Number 6 and 7

Members of the organization are licensed funeral directors who pay dues. Those members who pay dues have voting privileges to elect all 21 members of the board of directors in two ways. 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 by mail or other electronic means via a written ballot which is distributed to all of the members who have voting privileges. The returns are tabulated and the reults reported by an election committee.

Filing and Contact Details

Filer

Filer Name
New Jersey State Funeral Directors
EIN
22-6012949
In Care Of
% BARBARA GUINTA
Phone
7329749444
Address
PO BOX L, MANASQUAN, NJ 08736

Signing Officer

Name
Barbara Guinta
Title
COO/CFO
Phone
7329749444
Signed
2018-02-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbara Guinta
Formed
1910
Legal Domicile
Nj
Voting Board Members
19
Independent Board Members
19
Employees
0
Volunteers
25

Preparer

Firm
Withum Smith Brown Pc
Address
506 CARNEGIE CENTER STE 400, PRINCETON, NJ 08540-6243
Preparer
Richard C Coyne
Phone
6095201188
Supplemental Narrative

Financial Statement Notes

Fin 48

The Association files information returns in the U.S. federal jurisdiction. The Association had no unrecognized tax benefits at December 31, 2017 and 2016. In addition, the Association has no income tax related penalties or interest for the periods reported in these financial statements.

Raw XML AppendixShowing 400 of 723 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/Desc0The NJSFDA aims to advance fair and uniform laws on funeral directing and embalming in New Jersey through its advocacy efforts. The NJSFDA also works to ensure the strong consumer protections surrounding New Jerseys funeral industry are not diminished. The NJSFDAs government affairs program consists of both legislative and regulatory endeavors. Legislative matters included discussions around legislation amending the right to control statute and repealing the prohibition on the service of food and beverage on mortuary premises. Regulatory matters included executive branch discussions regarding a review and amendment of the New Jersey Mortuary Code (N.J.A.C. 13:36) in anticipation of a regulatory sunset, a Mortuary Board proposal to change its rules increasing licensure and registration fees, Mortuary Board review of the invalidation of licensee National Board Examination scores, potential issues involving the interaction of irrevocable prepaid funeral agreements and applications for SSI/Medicaid, a review of the procedures and rules of the Office of Vital Statistics and engaging the New Jersey Department of Environmental Protection and the New Jersey Department of Health in a discussion related to the disposal of embalming wastewater. In 2017, the NJSFDA continued to support the State of New Jersey as an Intervenor Defendant in the Archdiocese of Newark v. State of New Jersey, which, when filed, named Governor Christopher Christie and Acting Attorney General John Hoffman, in their official capacities for the State of New Jersey, as the defendants. Although the Archdiocese of Newark initiated litigation against the State of New Jersey to make its case that the previously enacted "Religious Cemeteries Law" is unconstitutional, the NJSFDA requested and was approved to serve as an intervenor defendant in the case. The New Jersey State Funeral Directors Association (NJSFDA) hosts an annual convention attended by members, non-members and affiliated service groups. In 2017, there were 1,153 attendees. The general membership annual meeting is held during this time. Quality programs designed to provide required funeral service continuing education credits are offered throughout the week. The 2017 convention offered 12 educational programs covering topics such as current events in funeral service, strategies and marketing techniques for business development and growth, understanding what funeral consumers want, embalming techniques and reconstruction, funeral service ethics, and a review of business transition and succession planning. Courses on preneed laws and regulations, preneed funding basics, determining who has the right to control the funeral and disposition, and the rules and regulations around the Work First New Jersey Funeral and Burial Program were also offered as part of the New Jersey Mandatory CEU Series, aiding licensees in their obligation to earn specified continuing education credits as per the New Jersey State Board of Mortuary Sciences regulations.
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IRS990/Form990PartVIISectionAGrp/TitleTxt1DISTRICT PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2DELEGATE-AT-LARGE/DISTRICT PRE
IRS990/Form990PartVIISectionAGrp/TitleTxt3IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5DISTRICT PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt6DISTRICT PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT ELECT
IRS990/Form990PartVIISectionAGrp/TitleTxt81ST VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt9DELEGATE-AT-LARGE
IRS990/Form990PartVIISectionAGrp/TitleTxt102ND VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt11SECRETARY-TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt12DISTRICT PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13DISTRICT PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt14DISTRICT PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt15DISTRICT PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt16DISTRICT PRESIDENT
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IRS990/Form990PartVIISectionAGrp/TitleTxt18DISTRICT PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt19CEO/EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt20COO/CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt21DEPUTY EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt22DIRECTOR OF COMMUNICATIONS
IRS990/Form990PartVIISectionAGrp/TitleTxt23DEPUTY COO
IRS990/Form990PartVIISectionAGrp/TitleTxt24BUSINESS DEVELOPMENT MANAGER
IRS990/Form990PartVIISectionAGrp/TitleTxt25IT MANAGER
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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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Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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