Civic Intelligence

Machpelah Cemetery Association

EIN 38-0780597 • 501(c)13 • Ferndale, MI

View Organization Page

Profile

Machpelah cemetery association is dedicated to the operation and maintenance of the cemetery grounds as a final resting place for the dead

21701 Woodward AvenueFerndale, MI 48220

machpelahcemetery.org

Siviq Scores

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

Liabilities / Assets

96th percentile

0.58x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

96th percentile

7.19x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Source year 2025

Net Margin

65th percentile

42%

Higher net margin than 65% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

56th percentile

$84,802

Higher top officer pay than 56% of similar nonprofits.

Top officer pay equals 5.5% of source-year revenue.

501(c)13 • $10M-$25M nonprofits • Source year 2025

Asset Growth

20th percentile

3.4%

Faster asset growth than 20% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

75th percentile

38%

Faster revenue growth than 75% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$18,639,982

Up $211,903 (+1.1%) from 2023

Liabilities

Down

$11,016,353

Down $36,424 (-0.3%) from 2023

Net Assets

Up

$7,623,629

Up $248,327 (+3.4%) from 2023

Operations
Liabilities / Revenue96th percentileNet Margin65th percentile

Revenue

Up

$1,121,630

Up $148,760 (+15%) from 2023

Expenses

Down

$945,820

Down $34,049 (-3.5%) from 2023

Net Income

Up

$175,810

Up $182,809 (+2612%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth20th percentile

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

$20M$15M$10M$5.0M$0Assets 2011: $15,869,463Liabilities 2011: $9,961,146Net Assets 2011: $5,908,3172011Assets 2012: $16,142,698Liabilities 2012: $10,075,937Net Assets 2012: $6,066,7612012Assets 2013: $16,305,367Liabilities 2013: $10,199,526Net Assets 2013: $6,105,8412013Assets 2014: $16,596,448Liabilities 2014: $10,368,756Net Assets 2014: $6,227,6922014Assets 2015: $17,027,401Liabilities 2015: $10,702,131Net Assets 2015: $6,325,2702015Assets 2016: $17,182,138Liabilities 2016: $10,703,597Net Assets 2016: $6,478,5712016Assets 2017: $17,097,305Liabilities 2017: $10,696,935Net Assets 2017: $6,400,3702017Assets 2018: $17,332,401Liabilities 2018: $10,690,171Net Assets 2018: $6,642,2302018Assets 2019: $17,422,779Liabilities 2019: $10,724,847Net Assets 2019: $6,697,9322019Assets 2020: $17,477,822Liabilities 2020: $10,681,796Net Assets 2020: $6,796,0262020Assets 2021: $17,889,036Liabilities 2021: $10,918,312Net Assets 2021: $6,970,7242021Assets 2022: $18,366,344Liabilities 2022: $11,164,884Net Assets 2022: $7,201,4602022Assets 2023: $18,428,079Liabilities 2023: $11,052,777Net Assets 2023: $7,375,3022023Assets 2024: $18,639,982Liabilities 2024: $11,016,353Net Assets 2024: $7,623,6292024

Highlighted filing

2024

Assets$18,639,982
Liabilities$11,016,353
Net Assets$7,623,629
Open 2024 Filing

Operations Trend

Revenue Growth75th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,011,921Expenses 2011: $910,832Net Income 2011: $101,0892011Revenue 2012: $1,185,875Expenses 2012: $934,180Net Income 2012: $251,6952012Revenue 2013: $1,087,059Expenses 2013: $946,094Net Income 2013: $140,9652013Revenue 2014: $1,264,712Expenses 2014: $966,034Net Income 2014: $298,6782014Revenue 2015: $1,394,143Expenses 2015: $966,812Net Income 2015: $427,3312015Revenue 2016: $1,181,548Expenses 2016: $1,071,758Net Income 2016: $109,7902016Revenue 2017: $1,025,489Expenses 2017: $1,095,698Net Income 2017: -$70,2092017Revenue 2018: $1,327,693Expenses 2018: $1,063,064Net Income 2018: $264,6292018Revenue 2019: $1,184,181Expenses 2019: $1,085,137Net Income 2019: $99,0442019Revenue 2020: $1,106,335Expenses 2020: $1,080,642Net Income 2020: $25,6932020Revenue 2021: $1,470,872Expenses 2021: $1,098,151Net Income 2021: $372,7212021Revenue 2022: $1,452,173Expenses 2022: $1,042,015Net Income 2022: $410,1582022Revenue 2023: $972,870Expenses 2023: $979,869Net Income 2023: -$6,9992023Revenue 2024: $1,121,630Expenses 2024: $945,820Net Income 2024: $175,8102024

Highlighted filing

2024

Revenue$1,121,630
Expenses$945,820
Net Income$175,810
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$18,639,982
Liabilities
$11,016,353
Net assets
$7,623,629
Revenue
$1,121,630
Expenses
$945,820
Net income
$175,810
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$18.6$11.0$7.62$1.12$0.95$0.18
2023Detailed filing. Detailed filing data is available for this year.$18.4$11.1$7.38$0.97$0.98$0.01
2022Detailed filing. Detailed filing data is available for this year.$18.4$11.2$7.20$1.45$1.04$0.41
2021Detailed filing. Detailed filing data is available for this year.$17.9$10.9$6.97$1.47$1.10$0.37
2020Summary only. Only limited summary data is available for this year.$17.5$10.7$6.80$1.11$1.08$0.03
2019Summary only. Only limited summary data is available for this year.$17.4$10.7$6.70$1.18$1.09$0.10
2018Summary only. Only limited summary data is available for this year.$17.3$10.7$6.64$1.33$1.06$0.26
2017Summary only. Only limited summary data is available for this year.$17.1$10.7$6.40$1.03$1.10$0.07
2016Summary only. Only limited summary data is available for this year.$17.2$10.7$6.48$1.18$1.07$0.11
2015Summary only. Only limited summary data is available for this year.$17.0$10.7$6.33$1.39$0.97$0.43
2014Summary only. Only limited summary data is available for this year.$16.6$10.4$6.23$1.26$0.97$0.30
2013Summary only. Only limited summary data is available for this year.$16.3$10.2$6.11$1.09$0.95$0.14
2012Summary only. Only limited summary data is available for this year.$16.1$10.1$6.07$1.19$0.93$0.25
2011Summary only. Only limited summary data is available for this year.$15.9$9.96$5.91$1.01$0.91$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jun 1, 2023 to May 31, 2024
Signed
Apr 11, 2025
Return Version
2023v6.0
Gross Receipts
$3,830,701
Mission and Program Overview

Mission

Machpelah cemetery association is dedicated to the operation and maintenance of the cemetery grounds as a final resting place for the dead

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$7,375,302$7,623,629▲ $248,327
Land, Buildings, and Equipment, Net$3,197,793$3,234,189▲ $36,396
Savings and Temporary Cash Investments$285,997$304,121▲ $18,124
Accounts Receivable$250,470$274,359▲ $23,889
Other Notes and Loans Receivable, Net$141,223$141,223→ $0
Cash and Non-Interest-Bearing Accounts$21,231$40,890▲ $19,659
Prepaid Expenses and Deferred Charges$14,211$22,745▲ $8,534
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-
Total Assets$18,428,079$18,639,982▲ $211,903
Other Assets Total$14,517,154$14,622,455▲ $105,301
Liabilities
Other Liabilities$10,960,004$10,930,847▼ $29,157
Accounts Payable and Accrued Expenses$92,773$85,506▼ $7,267
Total Liabilities$11,052,777$11,016,353▼ $36,424
Net Assets / Fund Balance
Total Net Assets Fund Balance$7,375,302$7,623,629▲ $248,327
Total Liabilities and Net Assets / Fund Balance$18,428,079$18,639,982▲ $211,903

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,396,775--
Land$1,333,804--
Equipment$503,610--
Other Assets Org$14,622,455--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$10,836,102$45,384▲ $26,207-$10,799,305
2023$10,971,559$32,452▼ $63,638-$10,836,102
2022$10,759,684$44,665▲ $278,202-$10,971,559
2021$10,534,312$22,650▲ $305,066-$10,759,684
2020$10,588,312$16,013▲ $37,670-$10,534,313
Compensation and Service Providers
Top Officer Pay56th percentile

Employees

NameTitleBaseTotal
Martina MurphyTreasurer$77,149$77,149

Board Members and Trustees

NameTitle
Fredrick S LevinPresident
Cathy E RadnerVice President
Henry M KasindorfVice President
Jeffrey S BarkerVice President
Alexandra H BosshardtBoard Member
Amy RagenBoard Member
Kay O LoomsteinBoard Member
Margaret Oppenheim FabosBoard Member
Michael W MaddinBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Elmwood CemeterySloane Management Group LLCManagement Duties1200 Elmwood Avenue, Detroit, MI 48207$352,500
Apartment Services CoLawn Maintenance34600 Glendale, Livonia, MI 48150$115,262
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$569,092
Investment Income
$552,538
Other Revenue
$0
Change in Net Assets
$175,810
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$807,023
Salaries, Compensation, and Employee Benefits$138,797
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees-$108,413-$108,413
Current Officers, Directors, Trustees, and Key Employees$35,451$35,450-$70,901
All Other Expenses$57,492$5,937-$63,429
Fees for Services Accounting-$41,381-$41,381
Other Expenses$35,720$22,353-$35,720
Other Salaries and Wages$28,834--$28,834
Other Employee Benefits$16,731$9,226-$25,957
Payroll Taxes$5,905$3,257-$9,162
Pension Plan Contributions-$3,943-$3,943
Office Expenses$2,322--$2,322
Conferences and Meetings-$1,750-$1,750
Fees for Services Other-$1,350-$1,350
Total Functional Expenses$712,760$233,060$0$945,820
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Reserves for Trust Funds Accounts$10,930,847
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Fredrick s. Levin amy ragenboard member board memberbrother and sistermagaret oppenheim fabos kay o. Loomsteinboard member board membersistersmargaret oppenheim fabos henry m. Kasindorfboard member board membermother and son”

Form 990, Part VI, Section A, Line 8B

“There are no committees with authority to act on behalf of the governing body.”

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

“A detailed review of the form 990 was conducted by the president before the form 990 was filed with the internal revenue service. Copies of the final form 990 were provided to the president.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Machpelah Cemetery Association
EIN
38-0780597
Phone
2485421146
Address
21701 WOODWARD AVENUE, FERNDALE, MI 48220

Signing Officer

Name
Fredrick S Levin Esq
Title
President
Signed
2025-04-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Fredrick S Levin Esq
Formed
1912
Legal Domicile
Mi
Voting Board Members
10
Independent Board Members
10
Employees
1

Preparer

Firm
Derderian Kann Seyferth & Salucci PC
Address
3001 West Big Beaver Suite 700, Troy, MI 48084
Preparer
Lori Wenzel CPA
Phone
2486493400
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“adjustment to the perpetual maintenance trust fund reserve = $72517”

Form 990, Part IV, Questions 34-35

“Machpelah cemetery association has receivable from ferndale properties inc., a 501(c)(2) corporation, in the amount of $157,405. Ferndale properties inc. Is not considered a controlled entity of machpelha cemetery association within the meaning of section 512(b)(13) as they do not meet the 80% control test in regards to board and trustee.”

Form 990, Part XI, Line 9 - Other Changes in Net Assets Explanation

“The $72,481 increase in the net assets during the fiscal year ended 5/31/2024 represents the adjustment to the perpetual maintenance trust fund reserve in order to agree to the ending principal corpus at cost as of 5/31/2024, as reported in machpelah cemetery association's michigan department of licensing and regulatory affairs year 2024 cemetery annual report.”

Financial Statement Notes

Part V, Line 4: Intended uses of the endowment fund.

“Machpelah cemetery association endowment fund income to be used for future maintenance of the cemetery which includes the planting of flowers on graves which have perpetual care.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt5President
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
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IRS990/GainOrLossGrp/SecuritiesAmt06313
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IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt02709071
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IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0MACHPELAH CEMETERY ASSOCIATION IS DEDICATED TO THE OPERATION AND MAINTENANCE OF THE CEMETERY GROUNDS AS A FINAL RESTING PLACE FOR THE DEAD
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IRS990/NetAssetsOrFundBalancesEOYAmt07623629
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IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
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IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/ProgramServicesAmt02322
IRS990/OfficeExpensesGrp/TotalAmt02322
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IRS990/OtherAssetsTotalGrp/BOYAmt014517154
IRS990/OtherAssetsTotalGrp/EOYAmt014622455
IRS990/OtherChangesInNetAssetsAmt072517
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt09226
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt016731
IRS990/OtherEmployeeBenefitsGrp/TotalAmt025957
IRS990/OtherExpensesGrp/Desc0SUBCONTRACTORS' LABOR
IRS990/OtherExpensesGrp/Desc1MAINTENANCE - GROUNDS
IRS990/OtherExpensesGrp/Desc2INSURANCE - GENERAL & W/C
IRS990/OtherExpensesGrp/Desc3PERP CARE TR FD STAT CONT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt022353
IRS990/OtherExpensesGrp/ProgramServicesAmt0352500
IRS990/OtherExpensesGrp/ProgramServicesAmt1147995
IRS990/OtherExpensesGrp/ProgramServicesAmt229810
IRS990/OtherExpensesGrp/ProgramServicesAmt335720
IRS990/OtherExpensesGrp/TotalAmt0352500
IRS990/OtherExpensesGrp/TotalAmt1147995
IRS990/OtherExpensesGrp/TotalAmt252163
IRS990/OtherExpensesGrp/TotalAmt335720
IRS990/OtherLiabilitiesGrp/BOYAmt010960004
IRS990/OtherLiabilitiesGrp/EOYAmt010930847
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IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt028834
IRS990/OtherSalariesAndWagesGrp/TotalAmt028834
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0141223
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0141223
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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03257
IRS990/PayrollTaxesGrp/ProgramServicesAmt05905
IRS990/PayrollTaxesGrp/TotalAmt09162
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03943
IRS990/PensionPlanContributionsGrp/TotalAmt03943
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt014211
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt022745
IRS990/PrincipalOfficerNm0FREDRICK S LEVIN ESQ
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IRS990/ProgramServiceRevenueGrp/Desc0BURIAL SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1CARE AND OTHER
IRS990/ProgramServiceRevenueGrp/Desc2CEMETERY LOT SALES
IRS990/ProgramServiceRevenueGrp/Desc3PERPETUAL CARE SALES
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt157217
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2241400
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3120600
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt157217
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3120600
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IRS990/PYTotalRevenueAmt0972870
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IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt07623629
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0285997
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0304121
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IRS990ScheduleD/BuildingsGrp/BookValueAmt01396775
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt01396775
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IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt010836102
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt045384
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt010799305
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt026207
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0104271
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt010971559
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt0102344
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IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt022650
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt010759684
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0305066
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt0107682
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt010588312
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt016013
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt010534313
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt037670
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IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0503610
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0503610
IRS990ScheduleD/LandGrp/BookValueAmt01333804
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt01333804
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt014622455
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PERPETUAL MAINTENANCE TRUST FUND
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010930847
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RESERVES FOR TRUST FUNDS ACCOUNTS
IRS990ScheduleD/RelatedOrgListSchRInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MACHPELAH CEMETERY ASSOCIATION ENDOWMENT FUND INCOME TO BE USED FOR FUTURE MAINTENANCE OF THE CEMETERY WHICH INCLUDES THE PLANTING OF FLOWERS ON GRAVES WHICH HAVE PERPETUAL CARE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4: Intended uses of the endowment fund.
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03234189
IRS990ScheduleD/TotalBookValueOtherAssetsAmt014622455
IRS990ScheduleD/TotalLiabilityAmt010930847
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FREDRICK S. LEVIN AMY RAGENBOARD MEMBER BOARD MEMBERBROTHER AND SISTERMAGARET OPPENHEIM FABOS KAY O. LOOMSTEINBOARD MEMBER BOARD MEMBERSISTERSMARGARET OPPENHEIM FABOS HENRY M. KASINDORFBOARD MEMBER BOARD MEMBERMOTHER AND SON
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A DETAILED REVIEW OF THE FORM 990 WAS CONDUCTED BY THE PRESIDENT BEFORE THE FORM 990 WAS FILED WITH THE INTERNAL REVENUE SERVICE. COPIES OF THE FINAL FORM 990 WERE PROVIDED TO THE PRESIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4adjustment to the perpetual maintenance trust fund reserve = $72517
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MACHPELAH CEMETERY ASSOCIATION HAS RECEIVABLE FROM FERNDALE PROPERTIES INC., A 501(C)(2) CORPORATION, IN THE AMOUNT OF $157,405. FERNDALE PROPERTIES INC. IS NOT CONSIDERED A CONTROLLED ENTITY OF MACHPELHA CEMETERY ASSOCIATION WITHIN THE MEANING OF SECTION 512(B)(13) AS THEY DO NOT MEET THE 80% CONTROL TEST IN REGARDS TO BOARD AND TRUSTEE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE $72,481 INCREASE IN THE NET ASSETS DURING THE FISCAL YEAR ENDED 5/31/2024 REPRESENTS THE ADJUSTMENT TO THE PERPETUAL MAINTENANCE TRUST FUND RESERVE IN ORDER TO AGREE TO THE ENDING PRINCIPAL CORPUS AT COST AS OF 5/31/2024, AS REPORTED IN MACHPELAH CEMETERY ASSOCIATION'S MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS YEAR 2024 CEMETERY ANNUAL REPORT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, Line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IV, QUESTIONS 34-35

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