Civic Intelligence

St Matthew Cemetery Association of St

EIN 43-0653537 • 501(c)13 • St Louis, MO

Profile

St. Matthew cemetery is a non-denominational cemetery, established in the german evangelical tradition, offering a serene, respectful, and dignified setting in the heart of the city of st. Louis for human burials.

4360 BatesSt Louis, MO 63116

www.stmatthewcemetery.org

Siviq Scores

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

Liabilities / Assets

20th percentile

0.00x

Higher debt load relative to assets than 20% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.00x

Higher debt load relative to revenue than 20% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Source year 2024

Net Margin

58th percentile

37%

Higher net margin than 58% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

60th percentile

$93,992

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

501(c)13 • $10M-$25M nonprofits • Source year 2024

Asset Growth

12th percentile

2.2%

Faster asset growth than 12% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

87th percentile

79%

Faster revenue growth than 87% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$16,371,760

Up $345,575 (+2.2%) from 2023

Liabilities

Up

$2,629

Up $2,629 from 2023

Net Assets

Up

$16,369,131

Up $342,946 (+2.1%) from 2023

Revenue

Up

$920,825

Up $407,753 (+79%) from 2023

Expenses

Down

$577,879

Down $9,288 (-1.6%) from 2023

Net Income

Up

$342,946

Up $417,041 (+563%) from 2023

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2015: $15,001,736Liabilities 2015: $0Net Assets 2015: $15,001,7362015Assets 2016: $14,978,604Liabilities 2016: $0Net Assets 2016: $14,978,6042016Assets 2017: $15,311,480Liabilities 2017: $0Net Assets 2017: $15,311,4802017Assets 2018: $15,612,721Liabilities 2018: $0Net Assets 2018: $15,612,7212018Assets 2019: $15,876,913Liabilities 2019: $0Net Assets 2019: $15,876,9132019Assets 2020: $15,440,624Liabilities 2020: $0Net Assets 2020: $15,440,6242020Assets 2021: $15,787,988Liabilities 2021: $0Net Assets 2021: $15,787,9882021Assets 2022: $16,100,280Liabilities 2022: $0Net Assets 2022: $16,100,2802022Assets 2023: $16,026,185Liabilities 2023: $0Net Assets 2023: $16,026,1852023Assets 2024: $16,371,760Liabilities 2024: $2,629Net Assets 2024: $16,369,1312024

Highlighted filing

2024

Assets$16,371,760
Liabilities$2,629
Net Assets$16,369,131

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2015: $587,908Expenses 2015: $415,775Net Income 2015: $172,1332015Revenue 2016: $401,011Expenses 2016: $424,143Net Income 2016: -$23,1322016Revenue 2017: $776,578Expenses 2017: $443,702Net Income 2017: $332,8762017Revenue 2018: $737,651Expenses 2018: $436,410Net Income 2018: $301,2412018Revenue 2019: $723,380Expenses 2019: $459,188Net Income 2019: $264,1922019Revenue 2020: $17,419Expenses 2020: $453,708Net Income 2020: -$436,2892020Revenue 2021: $909,871Expenses 2021: $562,507Net Income 2021: $347,3642021Revenue 2022: $961,585Expenses 2022: $649,293Net Income 2022: $312,2922022Revenue 2023: $513,072Expenses 2023: $587,167Net Income 2023: -$74,0952023Revenue 2024: $920,825Expenses 2024: $577,879Net Income 2024: $342,9462024

Highlighted filing

2024

Revenue$920,825
Expenses$577,879
Net Income$342,946

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 8, 2025
Return Version
2024v5.1
Gross Receipts
$3,038,189
Mission and Program Overview

Mission

St. Matthew cemetery is a non-denominational cemetery, established in the german evangelical tradition, offering a serene, respectful, and dignified setting in the heart of the city of st. Louis for human burials.

Burial of bodies and perpetual care of burial grounds

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$14,819,800$13,631,259▼ $1,188,541
Savings and Temporary Cash Investments$1,038,933$2,592,387▲ $1,553,454
Land, Buildings, and Equipment, Net$134,029$129,519▼ $4,510
Other Notes and Loans Receivable, Net$17,320$12,029▼ $5,291
Cash and Non-Interest-Bearing Accounts$16,103$6,566▼ $9,537
Total Assets$16,026,185$16,371,760▲ $345,575
Liabilities
Other Liabilities$0$2,629▲ $2,629
Total Liabilities$0$2,629▲ $2,629
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$15,920,875$16,263,821▲ $342,946
Net Assets With Donor Restrictions$105,310$105,310→ $0
Total Net Assets Fund Balance$16,026,185$16,369,131▲ $342,946
Total Liabilities and Net Assets / Fund Balance$16,026,185$16,371,760▲ $345,575

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$46,535$409,335$455,870
Equipment$33,764$298,287$332,051
Buildings$49,220$155,983$205,203

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,822,204$6,494--$1,828,698
2023$1,846,146$1,821-$25,763$1,822,204
2022$1,830,537$15,609--$1,846,146
2021$1,813,940$16,597--$1,830,537
2020$1,801,119$12,821--$1,813,940
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Gary KratzSuperintendentFT$58,463$35,529$93,992

Board Members and Trustees

NameTitle
Preston SterettPresident
Thomas StaasVice President
Kelly JohnsonTrustee
Michael KratzTrustee
Kevin SterettSecretary
Roger FogelbachTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$141,407
Investment Income
$776,923
Other Revenue
$2,495
Change in Net Assets
$342,946
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$386,670
Other Expenses$182,209
Grants and Similar Amounts Paid$9,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$201,793
Current Officers, Directors, Trustees, and Key Employees---$93,991
Other Employee Benefits---$61,986
Fees for Service Investment Mgmnt Fees---$52,670
Payroll Taxes---$21,110
Other Expenses---$17,190
Insurance---$17,076
Payments to Affiliates---$13,308
Occupancy---$11,417
Fees for Services Legal---$10,952
Grants to Domestic Orgs---$9,000
Pension Plan Contributions---$7,790
Office Expenses---$7,718
Fees for Services Other---$3,300
Total Functional Expenses$0$0$0$577,879
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Gary KratzFamily Member of Michael Kratz, TrusteeEmploymentNo$93,991
Joshua KratzFamily Member of Gary Kratz, Superintendent, and Michael Kratz, TrusteeEmploymentNo$41,959
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$2,629
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
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
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

President preston sterett and secretary kevin sterett have a family relationship. Trustee michael kratz and superintendent gary kratz have a family relationship.

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

The organization does not have committees with authority to act on behalf of the governing body.

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

The form 990 is prepared by an outside accountant and is reviewed by the superintendent. Changes are communicated and the final copy of the form 990 is filed with the irs.

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

The organization does not compensate officers or any other key employees. Compensation for the superintendent (top management official) and other employees is discussed and evaluated as the board deems necessary and appropriate. There is not a recurring, annual process for compensation reviews. When the board determines it is appropriate to consider staff raises, there is a motion, a second, and a vote. Recommendations are discussed prior to asking for a vote. Compensation adjustments are generally based upon fair and reasonable cost of living adjustments (cola). The board does document the deliberation and decision process.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
St Matthew Cemetery Association of St
EIN
43-0653537
Phone
3144819033
Address
4360 BATES, ST LOUIS, MO 63116

Signing Officer

Name
Preston Sterett
Title
Board President
Phone
3144819033
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Preston Sterett
Formed
1878
Legal Domicile
Mo
Voting Board Members
6
Independent Board Members
5
Employees
9
Volunteers
6

Preparer

Firm
Armanino Advisory LLC
Address
1520 S FIFTH STREET SUITE 309, ST CHARLES, MO 63303
Preparer
Jennifer M Vacha
Phone
6362553000
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

The organization uses the modified cash basis method of accounting.

Financial Statement Notes

PART V, LINE 4:

The purpose of the organization's endowment is to perpetuate the cemetery. The principal is not to be disbursed and any earnings are used to fund daily operations.

Raw XML Appendix375 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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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01846146
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt01821
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01822204
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt025763
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01830537
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt015609
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01846146
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01813940
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt016597
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01830537
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01801119
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt012821
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01813940
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt033764
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0298287
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0332051
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt046535
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0409335
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0455870
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02629
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PAYROLL LIABILITIES
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PURPOSE OF THE ORGANIZATION'S ENDOWMENT IS TO PERPETUATE THE CEMETERY. THE PRINCIPAL IS NOT TO BE DISBURSED AND ANY EARNINGS ARE USED TO FUND DAILY OPERATIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0129519
IRS990ScheduleD/TotalLiabilityAmt02629
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0GARY KRATZ
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm1JOSHUA KRATZ
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0FAMILY MEMBER OF MICHAEL KRATZ, TRUSTEE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1FAMILY MEMBER OF GARY KRATZ, SUPERINTENDENT, AND MICHAEL KRATZ, TRUSTEE
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt093991
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt141959
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0EMPLOYMENT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1EMPLOYMENT
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRESIDENT PRESTON STERETT AND SECRETARY KEVIN STERETT HAVE A FAMILY RELATIONSHIP. TRUSTEE MICHAEL KRATZ AND SUPERINTENDENT GARY KRATZ HAVE A FAMILY RELATIONSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTANT AND IS REVIEWED BY THE SUPERINTENDENT. CHANGES ARE COMMUNICATED AND THE FINAL COPY OF THE FORM 990 IS FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT COMPENSATE OFFICERS OR ANY OTHER KEY EMPLOYEES. COMPENSATION FOR THE SUPERINTENDENT (TOP MANAGEMENT OFFICIAL) AND OTHER EMPLOYEES IS DISCUSSED AND EVALUATED AS THE BOARD DEEMS NECESSARY AND APPROPRIATE. THERE IS NOT A RECURRING, ANNUAL PROCESS FOR COMPENSATION REVIEWS. WHEN THE BOARD DETERMINES IT IS APPROPRIATE TO CONSIDER STAFF RAISES, THERE IS A MOTION, A SECOND, AND A VOTE. RECOMMENDATIONS ARE DISCUSSED PRIOR TO ASKING FOR A VOTE. COMPENSATION ADJUSTMENTS ARE GENERALLY BASED UPON FAIR AND REASONABLE COST OF LIVING ADJUSTMENTS (COLA). THE BOARD DOES DOCUMENT THE DELIBERATION AND DECISION PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION USES THE MODIFIED CASH BASIS METHOD OF ACCOUNTING.
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 B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 1:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt016026185
IRS990/TotalAssetsEOYAmt016371760
IRS990/TotalAssetsGrp/BOYAmt016026185
IRS990/TotalAssetsGrp/EOYAmt016371760
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/TotalAmt0577879
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt02629
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt02629
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt016026185
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt016369131
IRS990/TotalOtherCompensationAmt035529
IRS990/TotalProgramServiceRevenueAmt0141407
IRS990/TotalReportableCompFromOrgAmt058463
IRS990/TotalRevenueGrp/ExclusionAmt0779418
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0141407
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0920825
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt016026185
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt016371760
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04360 BATES
IRS990/USAddress/CityNm0ST LOUIS
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd063116
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.STMATTHEWCEMETERY.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PRESTON STERETT
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0BOARD PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum03144819033
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ST MATTHEW CEMETERY ASSOCIATION OF ST
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0LOUIS MISSOURI
ReturnHeader/Filer/BusinessNameControlTxt0STMA
ReturnHeader/Filer/EIN0430653537
ReturnHeader/Filer/PhoneNum03144819033
ReturnHeader/Filer/USAddress/AddressLine1Txt04360 BATES
ReturnHeader/Filer/USAddress/CityNm0ST LOUIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd063116
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0946214841
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ARMANINO ADVISORY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01520 S FIFTH STREET SUITE 309
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ST CHARLES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd063303
ReturnHeader/PreparerPersonGrp/PhoneNum06362553000
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-08
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JENNIFER M VACHA
ReturnHeader/ReturnTs02025-05-13T21:10:21-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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