Ewing Cemetery Association FY2022 filing

Ewing, NJCemetery / fraternalEIN 21-0447985Revenue $1.5M in FY2022

On file with the IRSewingcemetery.com78 Scotch Rd, 08628-2505 · Ewing, NJTax-exempt since 0000

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To sell, open, preserve and maintain Cemetery lots

$178K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Pay: Part VII

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FY2022 · Form 990Independent: from IRS data, not the org
Download 990
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 5
filings with a surplus
Average surplus $61K a year · 4% of revenue · last 5 filings
Fine: a surplus in 4 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$178K
to officers and key staff · 10% of spending
Looks good: pay to officers and key staff is 10% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.5 months of spending in cash; under 1.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $54K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$72K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 6 voting members
Looks good: 4 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.5M
+0.09% vs prior year
Spent
$1.7M
Net assets
$4.8M
By yearFY2020–FY2024
Revenue
$1.5M
FY2022+0.09%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.5M
FY2021$1.5M
FY2022$1.5M
FY2023$1.4M
FY2024$1.5M
Expenses
$1.7M
FY2022▲ +20%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.3M
FY2021$1.4M
FY2022$1.7M
FY2023$1.3M
FY2024$1.4M
Net assets
$4.8M
FY2022▼ -4%
Tap a bar for its year
Net assets by fiscal year
FY2020$5.1M
FY2021$5.0M
FY2022$4.8M
FY2023$4.9M
FY2024$5.0M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2024. IRS ruling in 0000.

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

Who runs it and what they're paid

7 people listed on the 990; $178K paid to officers and key staff.

Part VII, Section A · reportable compensation
$110,096Pt VII · Sec A
Vice President (thru 9/15/22)
$59,310Pt VII · Sec A
$8,700Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Marie Palmieri$115,393——$98,027$94,354
Marie Angel Palmieri——$110,096——
Marie a Palmieri—$109,087———
William Simon———$79,215$73,938
Stephan Neptune$68,584————
Vernon C Jacobsen$62,874$60,394———
Stephen C Neptune—$61,487———
William M Simon——$59,310——

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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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 15aYes

Programs and updates

Sells, opens, preserves, and maintains cemetery lots.

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Provided by the organization

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1 program · in their own filed words · FY2022
01

The organization's only purpose is to perform all activities associated with being a cemetery.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$54K

By the numbers

The FY2022 990, line by line.

1The main four
Money inPt VIII
$1.5M
Ln 12
Fees for servicesLn 2g$1.3M
Investment incomeLn 3$141K
Other incomeLn 4–11$53K
Money outPt IX
$1.7M
Ln 25
Owns and owesPt X
$4.8M
net assets · Ln 32
Cash and savingsLn 1–2$67K
Total assetsLn 16$4.9M
LiabilitiesLn 26$72K
PeoplePt VI, VII
7
listed · VII A
PaidVII A3
Voting boardVI 1a6
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$1.3M
Investment incomeLn 3$141K
Other incomeLn 4–11$53K
Gains on assetsLn 7$82K
Total revenueLn 12$1.5M
Assets in detailPt X, end of year
CashLn 1$61K
SavingsLn 2$6K
Cash and savings togetherLn 1–2$67K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$859K
Other assetsLn 15$3.8M
Total assetsLn 16$4.9M
LiabilitiesLn 26$72K
Net assetsLn 32$4.8M
OperationsPt I, VI
EmployeesI 516
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY22End FY22
Cash and savingsLn 1–2$108K$67K
InvestmentsLn 11–13$0$0
Land, buildings, equipmentLn 10c$726K$859K
Total assetsLn 16$5.0M$4.9M
LiabilitiesLn 26$29K$72K
Net assetsLn 32$5.0M$4.8M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$648K
Pension plan contributionsLn 8$15K
Other employee benefitsLn 9$104K
Payroll taxesLn 10$69K
Management feesLn 11a$0
Legal feesLn 11b$8K
Accounting feesLn 11c$22K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$49K
Advertising and promotionLn 12$0
Office expensesLn 13$129K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$405K
TravelLn 17$4K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$68K
InsuranceLn 23$85K
Other expenses (24a–d)Ln 24$109K
Total functional expensesLn 25$1.7M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.5M$1.4M$147K$5.0M 990 PDF
FY2023 $1.4M$1.3M$42K$4.9M 990 PDF
FY2022 Viewing $1.5M$1.7M−$195K$4.8M 990 PDF
FY2021 $1.5M$1.4M$93K$5.0M 990 PDF
FY2020 $1.5M$1.3M$217K$5.1M 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
See the full FY2022 990 (6 parts)
Part I · Summary $1,518,616 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $1,406,312$1,324,464
I-10 Investment incomePrior year $83,505$140,770
I-11 Other revenuePrior year $27,407$53,382
I-12 Total revenuePrior year $1,517,224$1,518,616
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $722,267$836,041
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $701,546$877,679
I-18 Total expensesPrior year $1,423,813$1,713,720
I-19 Revenue less expensesPrior year $93,411−$195,104
Part VI · Governance 4 of 6 board members independent, 3 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members4
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,518,616 across 9 lines filed
Lines not itemized here account for $81,131 of total revenue; see the IRS return.
VIII-1h Total contributions, gifts and grants$0
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,243,333$1,243,333
VIII-3 Investment incomeExcluded from tax $58,685$58,685
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assetsExcluded from tax $82,085$82,085
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $53,382$53,382
VIII-12 Total revenueRelated to mission $1,377,846 · Excluded from tax $140,770$1,518,616
Part IX · Statement of functional expenses $1,713,720 across 30 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$648,246
IX-8 Pension plan contributions$14,814
IX-9 Other employee benefits$103,852
IX-10 Payroll taxes$69,129
IX-11a Management fees$0
IX-11b Legal fees$7,719
IX-11c Accounting fees$21,582
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for services$48,888
IX-12 Advertising and promotion$0
IX-13 Office expenses$128,895
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 Occupancy$404,613
IX-17 Travel$4,096
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$67,594
IX-23 Insurance$85,157
IX-24 Other expenses (24a–d)$109,135
IX-25 Total functional expenses$1,713,720
Part X · Balance sheet $4,892,453 assets, 24 lines filed
X-1 Cash, non-interest-bearingStart of year $98,740$60,600
X-2 Savings and temporary cash investmentsStart of year $9,132$6,350
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $180,477$138,703
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $36,472$2,821
X-10c Land, buildings and equipment, netStart of year $725,977$858,894
X-11 Publicly traded securitiesStart of year $0$0
X-12 Other securitiesStart of year $0$0
X-13 Program-related investmentsStart of year $0$0
X-14 Intangible assetsStart of year $0$0
X-15 Other assetsStart of year $3,994,025$3,825,085
X-16 Total assetsStart of year $5,044,823$4,892,453
X-17 Accounts payable and accrued expensesStart of year $29,237$71,971
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-25 Other liabilitiesStart of year $0$0
X-26 Total liabilitiesStart of year $29,237$71,971
X-27 Net assets without donor restrictionsStart of year $2,740,632$2,466,322
X-28 Net assets with donor restrictionsStart of year $2,274,954$2,354,160
X-32 Total net assets or fund balancesStart of year $5,015,586$4,820,482
X-33 Total liabilities and net assetsStart of year $5,044,823$4,892,453
Part XI · Reconciliation of net assets $4,820,482 net assets at year end
XI-1 Total revenue$1,518,616
XI-2 Total expenses$1,713,720
XI-3 Revenue less expenses−$195,104
XI-4 Net assets at start of year$5,015,586
XI-10 Net assets at end of year$4,820,482

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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