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Brookside Cemetery Association INC

Tax-deductible

Watertown, NYCemetery / fraternalMutual / membership EIN 15-0486020Revenue $747K in FY2025

On file with the IRS19000 County Route 165, 13601-5305 · Watertown, NYTax-exempt since Dec 1941

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Operating and maintenance of a Cemetery to best service the needs of the people of the north country

Tax-exempt charity; gifts are tax-deductible.
82¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 6
filings with a surplus
Average surplus $121K a year · 17% of revenue · last 6 filings
Fine: a surplus in 5 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
82%
of spending
Looks good: 82% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
6 mo
of spending, in cash
Plus $9.4M in investments, Pt X · Ln 11–13
Looks good: 6.5 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$130K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$747K
-18% vs prior year
Spent
$672K
To programs
82%
Net assets
$10.6M
By yearFY2020–FY2025
Revenue
$747K
FY2025▼ -18%
Tap a bar for its year
Revenue by fiscal year
FY2020$592K
FY2021$1.2M
FY2022$152K
FY2023$687K
FY2024$906K
FY2025$747K
Expenses
$672K
FY2025▲ +10%
Tap a bar for its year
Expenses by fiscal year
FY2020$531K
FY2021$531K
FY2022$608K
FY2023$589K
FY2024$610K
FY2025$672K
Net assets
$10.6M
FY2025▲ +8%
Tap a bar for its year
Net assets by fiscal year
FY2020$9.1M
FY2021$9.9M
FY2022$9.0M
FY2023$9.2M
FY2024$9.8M
FY2025$10.6M

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

990 PDF Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1941.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

82 cents of each dollar spent went to programs.

Program services 82% · $551K Management & general 18% · $121K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

8 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Rande Richardson
Vice Preside
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Brookside Cemetery Association INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Maintains a cemetery to serve the needs of the North Country community.

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Provided by the organization

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1 program · $551K · in their own filed words · FY2025
01

The cemetery's sole program is the operation & maintenance of a cemetery. Operations include lot sales and burials, as well as vaults, monuments,urns and the internment or cremation of the deceased. Maintenance is provided to the grounds, related monuments, and equipment.

$551Kprogram expense

By the numbers

The FY2025 990, line by line.

Download 990
from philanthropy.org
1The main four
Money inPt VIII
$747K
Ln 12
Investment incomeLn 3$489K
Fees for servicesLn 2g$247K
Other incomeLn 4–11$10K
Money outPt IX
$672K
Ln 25
Programscol B$551K
Managementcol C$121K
Owns and owesPt X
$10.6M
net assets · Ln 32
Cash and savingsLn 1–2$364K
Total assetsLn 16$10.7M
LiabilitiesLn 26$130K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$247K
Investment incomeLn 3$489K
Other incomeLn 4–11$10K
Gains on assetsLn 7$212K
Total revenueLn 12$747K
Assets in detailPt X, end of year
CashLn 1$35K
SavingsLn 2$329K
Cash and savings togetherLn 1–2$364K
InvestmentsLn 11–13$9.4M
Land, buildings, equipmentLn 10c$992K
Other assetsLn 15$28K
Total assetsLn 16$10.7M
LiabilitiesLn 26$130K
Net assetsLn 32$10.6M
OperationsPt I, VI
EmployeesI 57
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$549K$364K
InvestmentsLn 11–13$8.3M$9.4M
Land, buildings, equipmentLn 10c$939K$992K
Total assetsLn 16$9.9M$10.7M
LiabilitiesLn 26$46K$130K
Net assetsLn 32$9.8M$10.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$251K$251K
Other employee benefitsLn 9$13K$13K
Payroll taxesLn 10$25K$25K
Accounting feesLn 11c$23K$23K
Investment management feesLn 11f$98K$98K
Office expensesLn 13$4K$4K
OccupancyLn 16$7K$7K
TravelLn 17$411$411
InterestLn 20$4K$4K
Depreciation, depletion and amortizationLn 22$64K$64K
InsuranceLn 23$41K$41K
Other expenses (24a–d)Ln 24$99K$99K
All other expensesLn 24e$43K$43K
Total functional expensesLn 25$672K$551K$121K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $747K$672K$74K$10.6M 990 PDF
FY2024 $906K$610K$297K$9.8M 990 PDF
FY2023 $687K$589K$98K$9.2M 990 PDF
FY2022 $152K$608K−$457K$9.0M 990 PDF
FY2021 $1.2M$531K$651K$9.9M 990 PDF
FY2020 $592K$531K$61K$9.1M 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $746,581 revenue, 12 lines filed
I-8 Contributions and grants$0
I-9 Program service revenuePrior year $195,534$247,187
I-10 Investment incomePrior year $710,681$489,315
I-11 Other revenuePrior year $75$10,079
I-12 Total revenuePrior year $906,290$746,581
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $285,912$289,069
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $323,780$383,357
I-18 Total expensesPrior year $609,692$672,426
I-19 Revenue less expensesPrior year $296,598$74,155
Part VI · Governance 8 of 8 board members independent, 2 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
Part VIII · Statement of revenue $746,581 across 5 lines filed
Lines not itemized here account for $1,800 of total revenue; see the IRS return.
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $245,387$245,387
VIII-3 Investment incomeRelated to mission $8,878 · Excluded from tax $268,725$277,603
VIII-7 Net gain or loss on sales of assetsRelated to mission $211,712$211,712
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $10,079$10,079
VIII-12 Total revenueRelated to mission $477,856 · Excluded from tax $268,725$746,581
Part IX · Statement of functional expenses $672,426 across 13 lines filed
IX-7 Other salaries and wagesPrograms $250,965$250,965
IX-9 Other employee benefitsPrograms $12,679$12,679
IX-10 Payroll taxesPrograms $25,425$25,425
IX-11c Accounting feesManagement $23,160$23,160
IX-11f Investment management feesManagement $97,915$97,915
IX-13 Office expensesPrograms $4,157$4,157
IX-16 OccupancyPrograms $6,563$6,563
IX-17 TravelPrograms $411$411
IX-20 InterestPrograms $3,876$3,876
IX-22 Depreciation, depletion and amortizationPrograms $64,491$64,491
IX-23 InsurancePrograms $41,216$41,216
IX-24 Other expenses (24a–d)Programs $98,953$98,953
IX-24e All other expensesPrograms $42,615$42,615
IX-25 Total functional expensesPrograms $551,351 · Management $121,075 · Fundraising $0$672,426
Part X · Balance sheet $10,749,190 assets, 12 lines filed
X-1 Cash, non-interest-bearingStart of year $68,792$35,072
X-2 Savings and temporary cash investmentsStart of year $480,324$329,176
X-10c Land, buildings and equipment, netStart of year $938,566$992,263
X-11 Publicly traded securitiesStart of year $8,333,246$9,364,782
X-15 Other assetsStart of year $32,488$27,897
X-16 Total assetsStart of year $9,853,416$10,749,190
X-17 Accounts payable and accrued expensesStart of year $17,831$9,341
X-26 Total liabilitiesStart of year $46,223$129,662
X-27 Net assets without donor restrictionsStart of year $768,563$722,330
X-28 Net assets with donor restrictionsStart of year $9,038,630$9,897,198
X-32 Total net assets or fund balancesStart of year $9,807,193$10,619,528
X-33 Total liabilities and net assetsStart of year $9,853,416$10,749,190
Part XI · Reconciliation of net assets $10,619,528 net assets at year end
XI-1 Total revenue$746,581
XI-2 Total expenses$672,426
XI-3 Revenue less expenses$74,155
XI-4 Net assets at start of year$9,807,193
XI-5 Net unrealized gains (losses) on investments$738,180
XI-10 Net assets at end of year$10,619,528

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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