Commack Cemetery INC FY2022 filing

Tax-deductible

Commack, NYCemetery / fraternalEIN 11-6014111

The commack cemetery, INC. Is an association which is organized for the purpose of maintaining and operating a cemetery. The sale of lots and graves, interment income,foundations,and other fees, etc are types of activities that contribute directly for its exempt tax purpose.

Tax-exempt charity; gifts are tax-deductible.
72¢ of each $1 spent went to programs.
$23K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2022 · Form 990Independent: from IRS data, not the org
Download 990
Are gifts tax-deductible?
Yes
Donations are tax-deductible
IRS Pub. 78 · IRS BMF
Is it filing on time?
FY2025
latest Form 990
IRS e-file · Filing history
Is it financially stable?
5 of 6
years in the black
Pt I · Ln 19 · 6 filings
How much reaches the programs?
72%
of spending
Pt IX · Ln 25 · col B
What are leaders paid?
$23K
to officers and key staff · 8% of spending
Pt VII · Sec A
Do they have reserves?
3 mo
of spending, in cash
Pt X · Ln 1–2 · Pt I · Ln 18
Do they carry debt?
$23K
liabilities
Pt X · Ln 26
Who oversees it?
0
independent of 11 voting board members
Pt VI · Ln 1a–1b
Revenue
$296K
-28% vs prior year
Spent
$305K
To programs
72%
Net assets
$1.5M
By yearFY2020–FY2025
Revenue
$296K
FY2022▼ -28%
Revenue by fiscal year
FY2020$266K
FY2021$410K
FY2022$296K
FY2023$500K
FY2024$482K
FY2025$410K
Expenses
$305K
FY2022▲ +3%
Expenses by fiscal year
FY2020$256K
FY2021$296K
FY2022$305K
FY2023$347K
FY2024$341K
FY2025$327K
Net assets
$1.5M
FY2022▼ -12%
Net assets by fiscal year
FY2020$1.5M
FY2021$1.7M
FY2022$1.5M
FY2023$1.7M
FY2024$1.8M
FY2025$2.0M

From the FY2022 Form 990 · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2025) →

Status and standing

Is it real, and can you give to it?

Tax-deductible?
Yes
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Yes — filed FY2025
Legal name (IRS)Hdr · item CCommack Cemetery INC
EINHdr · item D11-6014111
Exempt statusHdr · item I501(c)(13) · active
Ruling yearIRS BMFFeb 1970
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CCommack, NY
NTEE classificationIRS BMFNonprofit
WebsiteHdr · item Jwww.commackcemetery.com

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.72 Management & general $0.28
Program services72%$221K
Management & general28%$84K
Total functional expensesLn 25$305K

Financial health

Is it on solid ground?

Surplus margin
-3%
revenue over expenses, this year
Program spending
72%
of expenses reach programs

Summary of the Filing

Part I · fiscal year 2022 · Form 990
Total assets
$1.5M
FY2022▼ -12%
Total assets by fiscal year
FY2020$1.5M
FY2021$1.7M
FY2022$1.5M
FY2023$1.7M
FY2024$1.8M
FY2025$2.1M
Total liabilities
$23K
FY2022▲ +4%
Total liabilities by fiscal year
FY2020$15K
FY2021$22K
FY2022$23K
FY2023$5K
FY2024$17K
FY2025$56K
Revenue less expensesPt I · Ln 19−$10K
Total assetsPt X · Ln 16$1.5M
Program-expense ratioPt IX · col B72%
Voting members of governing bodyPt I · Ln 311
Independent voting membersPt I · Ln 4pending

Balance Sheet

Part X · end of year
CashLn 1$87K
Total assetsLn 16$1.5M
Total liabilitiesLn 26$23K
Total net assetsLn 32$1.5M
Months of cash on handcomputed3.4

Statement of Revenue

Part VIII
Program service revenue$257K · 87%
Investment income$28K · 10%
Contributions & grants$10K · 4%
Program service revenue87%$257K
Investment income10%$28K
Contributions & grants4%$10K
Total revenueLn 12$296K

Financial Metrics

Form 990 · FY2022 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $87K · Operating expenses/yr $305K
3.4 months
Where the money goes
Program services
Program services $221K · Total expenses $305K
72%
Management & General
Management & general $84K · Total expenses $305K
28%
Fundraising
Fundraising $0 · Total expenses $305K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $7K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $10K · Total revenue $296K
4%
Government reliance
Government grants — · Total revenue $296K
—
Earned-income share
Program service revenue $257K · Total revenue $296K
87%
Investment reliance
Investment income $28K · Total revenue $296K
+10%
Program self-sufficiency
Program service revenue $257K · Total expenses $305K
84%
Growth & trend
Revenue growth (YoY)
This year $296K · Prior year $410K
-28%
Net-asset trend (YoY)
End of year $1.5M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $296K · Expenses $305K
-3%
Liabilities-to-Assets
Total liabilities — · Total assets $1.5M
—
Net-asset ratio
Net assets $1.5M · Total assets $1.5M
99%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $1.5M
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Julia Minerva · Reported title SUPERINTENDE · Highest reported compensation $15K · Total expenses $305K
5%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $97K · Total expenses $305K
32%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 72%——
Overhead ratio 28%——
Fundraising cost ratio 0%——
Revenue growth -28%——
Investment management fee ratio 1%——
Accounting fee ratio 5%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Superintende
$15,000Pt VII · Sec A
$8,125Pt VII · Sec A
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 5 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Gerrard Cespuglio$37,378$36,731$26,551———
Julia Minerva$3,120$14,184—$15,000——
Heberer JR William M————$15,000$15,000
Jeana Foggio$14,883$14,184————
William Heberer JR—$7,500$7,500$8,125——

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Governance & Policies

Part VI
  • 11Voting board membersPt VI · Ln 1a
  • –Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aNo
  • Whistleblower policyPt VI · Ln 13No
  • Document retention policyPt VI · Ln 14No
  • Top official’s pay independently reviewedPt VI · Ln 15aNo
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Maintains and operates a cemetery, selling lots and graves for interment.

Provided by the organization

This section is blank until Commack Cemetery INC claims this page.

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Mission & Programs · Part III

Where the work happens

1 program service, described in the organization's own filed words · FY2022.
01

Commack cemetery, inc. Has maintained and run cemetery operations throughout its existence. The cemetery has successfully operated the cemetery during the year and has sold graves sites and performed burials throughout this YEAR.IT services the community of commack and the surrounding areas by providing the solace of a local memorial for…

Pt IX · col B

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Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2025 Latest $410K$327K-15% 990 PDF
FY2024 $482K$341K-4% 990 PDF
FY2023 $500K$347K+69% 990 PDF
FY2022 Viewing $296K$305K-28% 990 PDF
FY2021 $410K$296K+54% 990 PDF
FY2020 $266K$256K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2022IRS
Classification, formation year, addressIRS Business Master File
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