Civic Intelligence

Cutchogue Cemetery Association

EIN 81-4180859 • 501(c)13 • Cutchogue, NY

Profile

A repository for the burial of human remains and including maintenance of the burial site.

PO Box 493Cutchogue, NY 11935
Siviq Scores

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

Liabilities / Assets

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

13th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)13 • $10M-$25M nonprofits • Source year 2022

Net Margin

11th percentile

-3.5%

Higher net margin than 11% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

8th percentile

-0.0%

Faster asset growth than 8% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

68th percentile

21%

Faster revenue growth than 68% of similar nonprofits.

501(c)13 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Assets

Up

$14,010,152

Up $71,625 (+0.5%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$14,010,152

Up $71,625 (+0.5%) from 2023

Revenue

Up

$143,463

Up $29,044 (+25%) from 2023

Expenses

Down

$107,517

Down $1,114 (-1.0%) from 2023

Net Income

Up

$35,946

Up $30,158 (+521%) from 2023

Trend Graphs

Balance Sheet Trend

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

$15M$10M$5.0M$0Assets 2017: $14,043,939Liabilities 2017: $0Net Assets 2017: $14,043,9392017Assets 2018: $14,037,339Liabilities 2018: $0Net Assets 2018: $14,037,3392018Assets 2019: $14,073,079Liabilities 2019: $0Net Assets 2019: $14,073,0792019Assets 2020: $13,959,142Liabilities 2020: $0Net Assets 2020: $13,959,1422020Assets 2021: $13,930,170Liabilities 2021: $0Net Assets 2021: $13,930,1702021Assets 2022: $13,926,920Liabilities 2022: $0Net Assets 2022: $13,926,9202022Assets 2023: $13,938,527Liabilities 2023: $0Net Assets 2023: $13,938,5272023Assets 2024: $14,010,152Liabilities 2024: $0Net Assets 2024: $14,010,1522024

Highlighted filing

2024

Assets$14,010,152
Liabilities$0
Net Assets$14,010,152

Operations Trend

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

$150K$100K$50K$0-$50KRevenue 2017: $67,762Expenses 2017: $92,298Net Income 2017: -$24,5362017Revenue 2018: $60,589Expenses 2018: $108,073Net Income 2018: -$47,4842018Revenue 2019: $69,506Expenses 2019: $82,132Net Income 2019: -$12,6262019Revenue 2020: $65,627Expenses 2020: $87,896Net Income 2020: -$22,2692020Revenue 2021: $76,135Expenses 2021: $75,247Net Income 2021: $8882021Revenue 2022: $91,795Expenses 2022: $95,045Net Income 2022: -$3,2502022Revenue 2023: $114,419Expenses 2023: $108,631Net Income 2023: $5,7882023Revenue 2024: $143,463Expenses 2024: $107,517Net Income 2024: $35,9462024

Highlighted filing

2024

Revenue$143,463
Expenses$107,517
Net Income$35,946

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Feb 21, 2025
Return Version
2024v5.0
Gross Receipts
$143,463
Mission and Program Overview

Mission

A repository for the burial of human remains and including maintenance of the burial site.

Maintenance and repository for the burial of human remains

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$13,390,550$13,390,550→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$13,365,550$13,390,550▲ $25,000
Cap Stk Tr Prin Current Funds$572,977$619,602▲ $46,625
Savings and Temporary Cash Investments$234,318$273,232▲ $38,914
Investments Other Securities$154,388$163,378▲ $8,990
Accounts Receivable$89,700$103,125▲ $13,425
Investments in Publicly Traded Securities$66,970$70,170▲ $3,200
Cash and Non-Interest-Bearing Accounts$2,601$9,697▲ $7,096
Other Notes and Loans Receivable, Net$0$0→ $0
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
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$13,938,527$14,010,152▲ $71,625
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$13,938,527$14,010,152▲ $71,625
Total Liabilities and Net Assets / Fund Balance$13,938,527$14,010,152▲ $71,625

Asset Categories

AssetBook ValueDepreciationBasis
Land$13,340,250-$13,340,250
Buildings$50,000$0$50,000
Equipment$300$0$300
Other Land Buildings$0$0$0
Leasehold Improvements$0$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Robert DuffinSuperintendentPT$15,607$15,607
Susan DuffinSecretary/treasurer-$5,720$5,720
Judi BirdVice President/Memorial secretaryPT$1,600$1,600

Board Members and Trustees

NameTitle
Roberta JaklevicPresident
Ernest CaseEmeritous Trustee
Barbara CooperTrustee
Derek McLeantrustee
Jeanette CooperTrustee
John TandyTrustee
Patricia RichmondTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$28,030
Program Service Revenue
$102,950
Investment Income
$6,215
Other Revenue
$6,268
All Other Contributions
$28,030
Change in Net Assets
$35,946
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$84,590
Salaries, Compensation, and Employee Benefits$22,927
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$22,927
Insurance---$2,917
Other Expenses---$1,640
All Other Expenses---$1,316
Office Expenses---$1,136
Fees for Services Accounting---$500
Fees for Service Investment Mgmnt Fees---$300
Total Functional Expenses$0$0$0$107,517
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
Subject to proxy tax
No
Insider Transactions and Loans

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
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
Yes
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

the secretary/treasurer and the superintendent are marital partners. As such, they are recused from any decision regarding their operations within the association

Form 990, Part VI, Section A, Line 6

all plot owners are members of the organization

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

all plot owners have the right to vote in the annual election of trustees

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

Upon completion of the form 990, copies are distributed to the Board of Trustees for review and comments/corrections

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

The Board of Trustees meet semi-annually where a conflict-of-interest form is signed by members, clearly stating any real or perceived conflict of interest. As the superintendent and secretary/treasurer are spouses, they are excluded from any procedural vote that may conflict.

Form 990, Part VI, Section C, Line 19

Any owner or purchaser of a burial plot can request a copy of our financial statement and our rules and regulations for use of the cemetery. In addition, a public meeting of the association takes place annually in which conflict-of-interest documents are signed and the finances are reported.

Filing and Contact Details

Filer

Filer Name
Cutchogue Cemetery Association
EIN
81-4180859
Phone
5164499313
Address
PO Box 493, Cutchogue, NY 11935

Signing Officer

Name
Susan Duffin
Title
Treasurer
Phone
5164499313
Signed
2025-02-21

Organization Details

Principal Officer
Roberta Jaklevic
Formed
1856
Legal Domicile
Ny
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
9
Supplemental Narrative

Financial Statement Notes

Schedule D, Part VI, Line 1A

Book value based on the number of graves available multiplied by the price per grave, including the estimated value of 13 acres of land.

Schedule D, Part VI, Line 1B

book value based on actual cost of replacement of structures

Schedule D, Part VI, Line 1D

estimated value of equipment owned by the association

Raw XML AppendixShowing 400 of 517 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/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt035679
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt01136
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0Landscape maintenance
IRS990/OtherExpensesGrp/Desc1transfer to permanent maintenance account
IRS990/OtherExpensesGrp/Desc2insurance
IRS990/OtherExpensesGrp/Desc3building maintenance
IRS990/OtherExpensesGrp/TotalAmt064919
IRS990/OtherExpensesGrp/TotalAmt18945
IRS990/OtherExpensesGrp/TotalAmt22917
IRS990/OtherExpensesGrp/TotalAmt31640
IRS990/OtherLiabilitiesGrp/BOYAmt00
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt013365550
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt013390550
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt00
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0Roberta Jaklevic
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0812220
IRS990/ProgramServiceRevenueGrp/BusinessCd1812220
IRS990/ProgramServiceRevenueGrp/Desc0grave sales
IRS990/ProgramServiceRevenueGrp/Desc1Interment fees
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt078950
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt124000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt078950
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt124000
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgSrvcAccomActy2Grp/Desc0Interment of human remains
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt00
IRS990/ProgSrvcAccomActy2Grp/GrantAmt00
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt024000
IRS990/ProgSrvcAccomActy3Grp/Desc0Maintenance of the cemetery grounds including, but not limited to, mowing, snow removal, tree trimming, tree removal and maintenance of the irrigation system.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt082201
IRS990/ProgSrvcAccomActy3Grp/GrantAmt00
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt00
IRS990/ProgSrvcAccomActyOtherGrp/Desc0purchase of unused graves
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt013980
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt011714
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt085204
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt088725
IRS990/PYRevenuesLessExpensesAmt05788
IRS990/PYSalariesCompEmpBnftPaidAmt023427
IRS990/PYTotalExpensesAmt0108631
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0114419
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt035946
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt078950
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt00
IRS990/RoyaltiesRevenueGrp/RelatedOrExemptFuncIncomeAmt06268
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt06268
IRS990/RoyaltiesRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0234318
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0273232
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt050000
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt050000
IRS990ScheduleD/EquipmentGrp/BookValueAmt0300
IRS990ScheduleD/EquipmentGrp/DepreciationAmt00
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0300
IRS990ScheduleD/LandGrp/BookValueAmt013340250
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt013340250
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Book value based on the number of graves available multiplied by the price per grave, including the estimated value of 13 acres of land.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1book value based on actual cost of replacement of structures
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2estimated value of equipment owned by the association
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part VI, Line 1a

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