Civic Intelligence

Machpelah Cemetery Association

990 • Fiscal year 2025 • EIN 38-0780597

Jun 01, 2024 to May 31, 2025 • Filed on Mar 31, 2026

Organization ProfileMACHPELAHCEMETERY.ORG

View Organization Page

21701 Woodward AvenueFerndale, MI 48220

(248) 542-1146

Siviq Scores

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

Liabilities / Assets

84th percentile

0.58x

Higher debt load relative to assets than 84% of similar nonprofits.

2025 filings • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

96th percentile

7.19x

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

2025 filings • $10M-$25M nonprofits • Source year 2025

Net Margin

87th percentile

42%

Higher net margin than 87% of similar nonprofits.

2025 filings • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

26th percentile

$84,802

Higher top officer pay than 26% of similar nonprofits.

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

2025 filings • $10M-$25M nonprofits • Source year 2025

Asset Growth

47th percentile

3.4%

Faster asset growth than 47% of similar nonprofits.

2025 filings • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

83rd percentile

38%

Faster revenue growth than 83% of similar nonprofits.

2025 filings • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$19,279,379

Up $639,397 (+3.4%) from 2024

Net Assets

Up

$8,153,821

Up $530,192 (+7.0%) from 2024

Liabilities

Up

$11,125,558

Up $109,205 (+1.0%) from 2024

Revenue And Expenses
Liabilities / Revenue96th percentileNet Margin87th percentile

Revenue

Up

$1,546,666

Up $425,036 (+38%) from 2024

Expenses

Down

$904,722

Down $41,098 (-4.3%) from 2024

Net Income

Up

$641,944

Up $466,134 (+265%) from 2024

Historical Trend

Balance Sheet Trend

Asset Growth47th percentile

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

$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: $7,623,6292024Assets 2025: $19,279,379Liabilities 2025: $11,125,558Net Assets 2025: $8,153,8212025

Highlighted filing

2025

Assets$19,279,379
Liabilities$11,125,558
Net Assets$8,153,821
Open 2025 Filing

Operations Trend

Revenue Growth83rd percentile

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

$2.0M$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: $175,8102024Revenue 2025: $1,546,666Expenses 2025: $904,722Net Income 2025: $641,9442025

Highlighted filing

2025

Revenue$1,546,666
Expenses$904,722
Net Income$641,944
Open 2025 Filing
Jump To
Filing Snapshot
Filing Period
Jun 1, 2024 to May 31, 2025
Signed
Mar 31, 2026
Return Version
2024v5.2
Gross Receipts
$6,613,180
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$7,623,629$8,153,821▲ $530,192
Land, Buildings, and Equipment, Net$3,234,189$3,244,723▲ $10,534
Savings and Temporary Cash Investments$304,121$323,954▲ $19,833
Accounts Receivable$274,359$293,201▲ $18,842
Other Notes and Loans Receivable, Net$141,223$141,223→ $0
Cash and Non-Interest-Bearing Accounts$40,890$93,342▲ $52,452
Prepaid Expenses and Deferred Charges$22,745$22,870▲ $125
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$18,639,982$19,279,379▲ $639,397
Other Assets Total$14,622,455$15,160,066▲ $537,611
Liabilities
Other Liabilities$10,930,847$11,080,711▲ $149,864
Accounts Payable and Accrued Expenses$85,506$44,847▼ $40,659
Total Liabilities$11,016,353$11,125,558▲ $109,205
Net Assets / Fund Balance
Total Net Assets Fund Balance$7,623,629$8,153,821▲ $530,192
Total Liabilities and Net Assets / Fund Balance$18,639,982$19,279,379▲ $639,397

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,396,775--
Land$1,354,338--
Equipment$493,610--
Other Assets Org$15,160,066--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2025$10,799,305$35,720▲ $232,101-$10,946,694
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
Compensation and Service Providers
Top Officer Pay26th percentile

Employees

NameTitleBaseTotal
Martina MurphyTreasurer$84,802$84,802

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
Apartment Services CoLawn Maintenance34600 Glendale, Livonia, MI 48150$113,805
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$633,678
Investment Income
$893,437
Other Revenue
$19,551
Change in Net Assets
$641,944
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$518,220
Salaries, Compensation, and Employee Benefits$386,502
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$200,450--$200,450
Fees for Service Investment Mgmnt Fees-$120,432-$120,432
Current Officers, Directors, Trustees, and Key Employees$46,462$46,461-$92,923
Other Employee Benefits$54,513$10,258-$64,771
All Other Expenses$60,370$3,703-$64,073
Fees for Services Accounting-$46,812-$46,812
Other Expenses$31,086$1,636-$32,722
Payroll Taxes$20,904$3,933-$24,837
Pension Plan Contributions-$3,521-$3,521
Fees for Services Other-$1,387-$1,387
Total Functional Expenses$647,154$257,568$0$904,722
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$11,080,711
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
2026-03-31
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
4

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 = -$105832”

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 $157,734. 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 $105,832 increase in the net assets during the fiscal year ended 5/31/2025 represents the adjustment to the perpetual maintenance trust fund reserve in order to agree to the ending principal corpus at cost as of 5/31/2025, as reported in machpelah cemetery association's michigan department of licensing and regulatory affairs year 2025 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/GrossAmountSalesAssetsGrp/SecuritiesAmt05343219
IRS990/GrossReceiptsAmt06613180
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt010
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/TotalAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt0576061
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0576061
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03234189
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03244723
IRS990/LandBldgEquipCostOrOtherBssAmt03244723
IRS990/LegalDomicileStateCd0MI
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt05066514
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
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
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt07623629
IRS990/NetAssetsOrFundBalancesEOYAmt08153821
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0317376
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0317376
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-5920
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt014622455
IRS990/OtherAssetsTotalGrp/EOYAmt015160066
IRS990/OtherChangesInNetAssetsAmt0-105832
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt010258
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt054513
IRS990/OtherEmployeeBenefitsGrp/TotalAmt064771
IRS990/OtherExpensesGrp/Desc0MAINTENANCE - GROUNDS
IRS990/OtherExpensesGrp/Desc1INSURANCE - GENERAL & W/C
IRS990/OtherExpensesGrp/Desc2PERP CARE TR FD STAT CONT
IRS990/OtherExpensesGrp/Desc3UTILITIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt019425
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt11636
IRS990/OtherExpensesGrp/ProgramServicesAmt0155788
IRS990/OtherExpensesGrp/ProgramServicesAmt136024
IRS990/OtherExpensesGrp/ProgramServicesAmt241557
IRS990/OtherExpensesGrp/ProgramServicesAmt331086
IRS990/OtherExpensesGrp/TotalAmt0155788
IRS990/OtherExpensesGrp/TotalAmt155449
IRS990/OtherExpensesGrp/TotalAmt241557
IRS990/OtherExpensesGrp/TotalAmt332722
IRS990/OtherLiabilitiesGrp/BOYAmt010930847
IRS990/OtherLiabilitiesGrp/EOYAmt011080711
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt019551
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt019551
IRS990/OtherRevenueTotalAmt019551
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0200450
IRS990/OtherSalariesAndWagesGrp/TotalAmt0200450
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0141223
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0141223
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03933
IRS990/PayrollTaxesGrp/ProgramServicesAmt020904
IRS990/PayrollTaxesGrp/TotalAmt024837
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03521
IRS990/PensionPlanContributionsGrp/TotalAmt03521
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt022745
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt022870
IRS990/PrincipalOfficerNm0FREDRICK S LEVIN ESQ
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0BURIAL SERVICES
IRS990/ProgramServiceRevenueGrp/Desc1CARE AND OTHER
IRS990/ProgramServiceRevenueGrp/Desc2CEMETERY LOT SALES
IRS990/ProgramServiceRevenueGrp/Desc3PERPETUAL CARE SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0191015
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt174763
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2267500
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3100400
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0191015
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt174763
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2267500
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3100400
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt0552538
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt0807023
IRS990/PYProgramServiceRevenueAmt0569092
IRS990/PYRevenuesLessExpensesAmt0175810
IRS990/PYSalariesCompEmpBnftPaidAmt0138797
IRS990/PYTotalExpensesAmt0945820
IRS990/PYTotalRevenueAmt01121630
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0641944
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt07623629
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt08153821
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0304121
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0323954
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt01396775
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt01396775
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0120432
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt010799305
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt035720
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt010946694
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0232101
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0108388
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt010836102
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt045384
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt010799305
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt026207
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt0104271
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt010971559
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt032452
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt010836102
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-63638
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt0110992
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt010759684
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt044665
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt010971559
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0278202
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt0102344
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt010534312
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt022650
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt010759684
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0305066
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt0493610
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt0493610
IRS990ScheduleD/LandGrp/BookValueAmt01354338
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt01354338
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt015160066
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PERPETUAL MAINTENANCE TRUST FUND
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt011080711
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/TotalBookValueLandBuildingsAmt03244723
IRS990ScheduleD/TotalBookValueOtherAssetsAmt015160066
IRS990ScheduleD/TotalLiabilityAmt011080711
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 = -$105832
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MACHPELAH CEMETERY ASSOCIATION HAS RECEIVABLE FROM FERNDALE PROPERTIES INC., A 501(C)(2) CORPORATION, IN THE AMOUNT OF $157,734. 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 $105,832 INCREASE IN THE NET ASSETS DURING THE FISCAL YEAR ENDED 5/31/2025 REPRESENTS THE ADJUSTMENT TO THE PERPETUAL MAINTENANCE TRUST FUND RESERVE IN ORDER TO AGREE TO THE ENDING PRINCIPAL CORPUS AT COST AS OF 5/31/2025, AS REPORTED IN MACHPELAH CEMETERY ASSOCIATION'S MICHIGAN DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS YEAR 2025 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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9 - OTHER CHANGES IN NET ASSETS EXPLANATION
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false

Document Assets

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Filings

Displayed year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$19,279,379
Liabilities
$11,125,558
Net assets
$8,153,821
Revenue
$1,546,666
Expenses
$904,722
Net income
$641,944
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$19.3$11.1$8.15$1.55$0.90$0.64
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
Peer Organizations

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