Civic Intelligence

Italian-American Cemetery Association

EIN 84-2326458 • 501(c)13 • Scranton, PA

Profile

The Italian-American Cemetery Association's mission is to provide respectful and dignified burial spaces for owners of burial sites located within the Cemetery, and to provide for the maintenance and upkeep of the Cemetery grounds and buildings.

2205 Prospect AvenueScranton, PA 18505

n/A

Siviq Scores

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

Liabilities / Assets

71st percentile

0.00x

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

501(c)13 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

71st percentile

0.00x

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

501(c)13 • $500k-$1M nonprofits • Source year 2024

Net Margin

79th percentile

51%

Higher net margin than 79% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$0

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)13 • $500k-$1M nonprofits • Source year 2024

Asset Growth

78th percentile

8.6%

Faster asset growth than 78% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

46th percentile

5.7%

Faster revenue growth than 46% of similar nonprofits.

501(c)13 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$845,096

Up $67,094 (+8.6%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Up

$845,096

Up $67,094 (+8.6%) from 2023

Operations
Liabilities / Revenue71st percentileNet Margin79th percentile

Revenue

Up

$76,199

Up $4,132 (+5.7%) from 2023

Expenses

Down

$37,654

Down $1,657 (-4.2%) from 2023

Net Income

Up

$38,545

Up $5,789 (+18%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

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

$1.0M$500K$0Assets 2019: $605,775Liabilities 2019: $0Net Assets 2019: $605,7752019Assets 2020: $646,248Liabilities 2020: $0Net Assets 2020: $646,2482020Assets 2021: $685,007Liabilities 2021: $0Net Assets 2021: $685,0072021Assets 2022: $717,989Liabilities 2022: $0Net Assets 2022: $717,9892022Assets 2023: $778,002Liabilities 2023: $0Net Assets 2023: $778,0022023Assets 2024: $845,096Liabilities 2024: $0Net Assets 2024: $845,0962024

Highlighted filing

2024

Assets$845,096
Liabilities$0
Net Assets$845,096
Open 2024 Filing

Operations Trend

Revenue Growth46th percentile

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

$100K$50K$0-$50KRevenue 2019: $34,443Expenses 2019: $38,421Net Income 2019: -$3,9782019Revenue 2020: $53,683Expenses 2020: $28,355Net Income 2020: $25,3282020Revenue 2021: $52,319Expenses 2021: $38,042Net Income 2021: $14,2772021Revenue 2022: $93,298Expenses 2022: $32,037Net Income 2022: $61,2612022Revenue 2023: $72,067Expenses 2023: $39,311Net Income 2023: $32,7562023Revenue 2024: $76,199Expenses 2024: $37,654Net Income 2024: $38,5452024

Highlighted filing

2024

Revenue$76,199
Expenses$37,654
Net Income$38,545
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$845,096
Liabilities
$0
Net assets
$845,096
Revenue
$76,199
Expenses
$37,654
Net income
$38,545
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.45$0.00$8.45$0.76$0.38$0.39
2023Detailed filing. Detailed filing data is available for this year.$7.78$0.00$7.78$0.72$0.39$0.33
2022Detailed filing. Detailed filing data is available for this year.$7.18$0.00$7.18$0.93$0.32$0.61
2021Detailed filing. Detailed filing data is available for this year.$6.85$0.00$6.85$0.52$0.38$0.14
2020Detailed filing. Detailed filing data is available for this year.$6.46$0.00$6.46$0.54$0.28$0.25
2019Detailed filing. Detailed filing data is available for this year.$6.06$0.00$6.06$0.34$0.38$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 14, 2025
Return Version
2024v5.1
Gross Receipts
$102,363
Mission and Program Overview

Mission

The Italian-American Cemetery Association's mission is to provide respectful and dignified burial spaces for owners of burial sites located within the Cemetery, and to provide for the maintenance and upkeep of the Cemetery grounds and buildings.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$497,164$538,580▲ $41,416
Land, Buildings, and Equipment, Net$258,379$258,379→ $0
Cash and Non-Interest-Bearing Accounts$22,459$48,137▲ $25,678
Savings and Temporary Cash Investments-$0-
Accounts Receivable-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$778,002$845,096▲ $67,094
Other Assets Total-$0-
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$778,002$845,096▲ $67,094
Total Net Assets Fund Balance$778,002$845,096▲ $67,094
Total Liabilities and Net Assets / Fund Balance$778,002$845,096▲ $67,094

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$256,779-$256,779
Land$1,600-$1,600
Compensation and Service Providers
Top Officer Pay69th percentile

Board Members and Trustees

NameTitle
David CappelloniChairman
John CappelloniPresident
Bruce SabatiniTrustee
Joseph CecciTrustee
Joseph DorioTrustee
Ralph IoriTrustee
Mark CardoniSec / Treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$58,158
Investment Income
$18,041
Other Revenue
$0
Change in Net Assets
$38,545

Audited Revenue Reconciliation

Revenue per Audited Statements
$76,199
Total Revenue per Audited Statements
$76,199
Total Revenue per Form 990
$76,199
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$37,654
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
All Other Expenses$5,940--$5,940
Insurance$4,714--$4,714
Other Expenses$2,150--$2,150
Total Functional Expenses$37,654$0$0$37,654

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$37,654
Total Expenses per Audited Statements$37,654
Total Expenses per Form 990$37,654
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Backup withholding compliance
Yes
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

“John Cappelloni, President and David Cappelloni, Chairman, are brothers”

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

“The Board of Trustees reviews the completed Form 990 prior to its filing with the Internal Revenue Service.”

Form 990, Part VI, Section C, Line 19

“The Association's governing documents, policies and financial statements are available from the Association's Secretary upon written request.”

Filing and Contact Details

Filer

Filer Name
Italian-american Cemetery Association
EIN
84-2326458
Phone
5709030004
Address
2205 PROSPECT AVENUE, SCRANTON, PA 18505

Signing Officer

Name
Mark Cardoni
Title
Sec / Treas
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Cappelloni
Formed
1924
Legal Domicile
Pa
Voting Board Members
7
Independent Board Members
7
Employees
0

Preparer

Firm
Barbetti McHale LLC
Address
1421 East Drinker Street, Dunmore, PA 18512
Preparer
MICHAEL F McHALE CPA
Phone
5703462057
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“ELECTRIC: Column (A) - Total = $682; Column (B) - Program Services = $682; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MAUSOLEUM SUPPLIES: Column (A) - Total = $323; Column (B) - Program Services = $323; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“MEMORIALS: Column (A) - Total = $50; Column (B) - Program Services = $50; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“PLOT RETURNS: Column (A) - Total = $2000; Column (B) - Program Services = $2000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“Printing and Publications: Column (A) - Total = $572; Column (B) - Program Services = $572; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“REPAIRS: Column (A) - Total = $1735; Column (B) - Program Services = $1735; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“SNOW PLOWING: Column (A) - Total = $200; Column (B) - Program Services = $200; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Form 990, Part IX, Line 24E

“WATER: Column (A) - Total = $378; Column (B) - Program Services = $378; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”

Raw XML Appendix379 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0The Italian-American Cemetery Association's mission is to provide respectful and dignified burial spaces for owners of burial sites located within the Cemetery, and to provide for the maintenance and upkeep of the Cemetery grounds and buildings.
IRS990/AdvertisingGrp/TotalAmt00
IRS990/AllOtherExpensesGrp/ProgramServicesAmt05940
IRS990/AllOtherExpensesGrp/TotalAmt05940
IRS990/AnnualDisclosureCoveredPrsnInd0false
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0MARK CARDONI
IRS990/BooksInCareOfDetail/PhoneNum05709030004
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0631 GIBBONS STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0SCRANTON
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0PA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0185053332
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt022459
IRS990/CashNonInterestBearingGrp/EOYAmt048137
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt018041
IRS990/CYOtherExpensesAmt037654
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt058158
IRS990/CYRevenuesLessExpensesAmt038545
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt037654
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt076199
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0The Italian-American Cemetery Association provides respectful and dignified burial spaces for owners of burial sites located within the Cemetery, and provides for the maintenance and upkeep of the Cemetery grounds and buildings.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/ExpenseAmt037654
IRS990/FamilyOrBusinessRlnInd0true
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/TotalAmt00
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.25
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.25
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0JOHN CAPPELLONI
IRS990/Form990PartVIISectionAGrp/PersonNm1MARK CARDONI
IRS990/Form990PartVIISectionAGrp/PersonNm2RALPH IORI
IRS990/Form990PartVIISectionAGrp/PersonNm3JOSEPH CECCI
IRS990/Form990PartVIISectionAGrp/PersonNm4JOSEPH DORIO
IRS990/Form990PartVIISectionAGrp/PersonNm5BRUCE SABATINI
IRS990/Form990PartVIISectionAGrp/PersonNm6DAVID CAPPELLONI
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1SEC / TREAS
IRS990/Form990PartVIISectionAGrp/TitleTxt2Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt3Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt4Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt5Trustee
IRS990/Form990PartVIISectionAGrp/TitleTxt6Chairman
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01924
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/SecuritiesAmt02149
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt028313
IRS990/GrossReceiptsAmt0102363
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt04714
IRS990/InsuranceGrp/TotalAmt04714
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt015892
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt015892
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0497164
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0538580
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0258379
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0258379
IRS990/LandBldgEquipCostOrOtherBssAmt0258379
IRS990/LegalDomicileStateCd0PA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt026164
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0The Italian-American Cemetery Association's mission is to provide respectful and dignified burial spaces for owners of burial sites located within the Cemetery, and to provide for the maintenance and upkeep of the Cemetery grounds and buildings.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0778002
IRS990/NetAssetsOrFundBalancesEOYAmt0845096
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt02149
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt02149
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt028549
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0778002
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0845096
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0MAINTENANCE
IRS990/OtherExpensesGrp/Desc1GRAVE OPENING COSTS
IRS990/OtherExpensesGrp/Desc2TRUST FEES
IRS990/OtherExpensesGrp/Desc3REFUSE
IRS990/OtherExpensesGrp/ProgramServicesAmt09901
IRS990/OtherExpensesGrp/ProgramServicesAmt19775
IRS990/OtherExpensesGrp/ProgramServicesAmt25174
IRS990/OtherExpensesGrp/ProgramServicesAmt32150
IRS990/OtherExpensesGrp/TotalAmt09901
IRS990/OtherExpensesGrp/TotalAmt19775
IRS990/OtherExpensesGrp/TotalAmt25174
IRS990/OtherExpensesGrp/TotalAmt32150
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0JOHN CAPPELLONI
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0ASSESSMENT REVENUE
IRS990/ProgramServiceRevenueGrp/Desc1BURIAL OPENING REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2BURIAL PLOT/CRYPT SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt027358
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt119200
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt211600
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt027358
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt119200
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt211600
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt011491
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt039311
IRS990/PYProgramServiceRevenueAmt060576
IRS990/PYRevenuesLessExpensesAmt032756
IRS990/PYTotalExpensesAmt039311
IRS990/PYTotalRevenueAmt072067
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt038545
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt058158
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0256779
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0256779
IRS990ScheduleD/ExpensesSubtotalAmt037654
IRS990ScheduleD/LandGrp/BookValueAmt01600
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01600
IRS990ScheduleD/RevenueSubtotalAmt076199
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0258379
IRS990ScheduleD/TotalExpensesPerForm990Amt037654
IRS990ScheduleD/TotalRevenuePerForm990Amt076199
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt076199
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt037654
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0John Cappelloni, President and David Cappelloni, Chairman, are brothers
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Board of Trustees reviews the completed Form 990 prior to its filing with the Internal Revenue Service.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Association's governing documents, policies and financial statements are available from the Association's Secretary upon written request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ELECTRIC: Column (A) - Total = $682; Column (B) - Program Services = $682; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4MAUSOLEUM SUPPLIES: Column (A) - Total = $323; Column (B) - Program Services = $323; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MEMORIALS: Column (A) - Total = $50; Column (B) - Program Services = $50; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6PLOT RETURNS: Column (A) - Total = $2000; Column (B) - Program Services = $2000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7Printing and Publications: Column (A) - Total = $572; Column (B) - Program Services = $572; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8REPAIRS: Column (A) - Total = $1735; Column (B) - Program Services = $1735; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9SNOW PLOWING: Column (A) - Total = $200; Column (B) - Program Services = $200; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10WATER: Column (A) - Total = $378; Column (B) - Program Services = $378; Column (C) - Management & General = $0; Column (D) - Fundraising = $0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990, Part IX, Line 24e
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990, Part IX, Line 24e
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0778002
IRS990/TotalAssetsEOYAmt0845096
IRS990/TotalAssetsGrp/BOYAmt0778002
IRS990/TotalAssetsGrp/EOYAmt0845096
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt037654
IRS990/TotalFunctionalExpensesGrp/TotalAmt037654
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0778002
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0845096
IRS990/TotalProgramServiceExpensesAmt037654
IRS990/TotalProgramServiceRevenueAmt058158
IRS990/TotalRevenueGrp/ExclusionAmt02149
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt074050
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt076199
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0778002
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0845096
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02205 PROSPECT AVENUE
IRS990/USAddress/CityNm0SCRANTON
IRS990/USAddress/StateAbbreviationCd0PA
IRS990/USAddress/ZIPCd0185053315
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK CARDONI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC / TREAS
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ITALIAN-AMERICAN CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0ITAL
ReturnHeader/Filer/EIN0842326458
ReturnHeader/Filer/PhoneNum05709030004
ReturnHeader/Filer/USAddress/AddressLine1Txt02205 PROSPECT AVENUE
ReturnHeader/Filer/USAddress/CityNm0SCRANTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0PA
ReturnHeader/Filer/USAddress/ZIPCd018505
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0851549759
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Barbetti McHale LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01421 East Drinker Street
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Dunmore
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd018512
ReturnHeader/PreparerPersonGrp/PhoneNum05703462057
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL F McHALE CPA
ReturnHeader/ReturnTs02025-05-13T22:36:10-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.