Willowbrook Cemetery Association INC

Tax-deductible

Westport, CTCemetery / fraternalSince 2011Mutual/MembershipEIN 52-2141941Revenue $2.0M in FY2025

On file with the IRS395 Main St, 06880-2005 · Westport, CTTax-exempt since Oct 2007

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Improvement and maintenance of willowbrook's grounds and monuments, graves, mausoleums, crypts, chapels and other necessary buildings and improvements for the burial and care of the remains of the dead.

Tax-exempt charity; gifts are tax-deductible.
91¢ of each $1 spent went to programs.
$349K 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

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
6 of 6
filings with a surplus
Average surplus $474K a year · 39% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
91%
of spending
Looks good: 91% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$349K
to officers and key staff · 43% of spending
Concern: pay to officers and key staff is 43% of spending; over 30%.
Pt VII · Sec A
3 mo
of spending, in cash
Plus $5.2M in investments, Pt X · Ln 11–13
Fine: 2.8 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$1.0M
14% of total assets
Looks good: liabilities are 14% 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
$2.0M
+18% vs prior year
Spent
$811K
To programs
91%
Net assets
$6.5M
By yearFY2020–FY2025
Revenue
$2.0M
FY2025▲ +18%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.0M
FY2021$921K
FY2022$689K
FY2023$900K
FY2024$1.7M
FY2025$2.0M
Expenses
$811K
FY2025▼ -28%
Tap a bar for its year
Expenses by fiscal year
FY2020$610K
FY2021$590K
FY2022$553K
FY2023$696K
FY2024$1.1M
FY2025$811K
Net assets
$6.5M
FY2025▲ +33%
Tap a bar for its year
Net assets by fiscal year
FY2020$3.1M
FY2021$3.8M
FY2022$3.2M
FY2023$3.9M
FY2024$4.9M
FY2025$6.5M

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 Oct 2007.

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

Where the money goes

91 cents of each dollar spent went to programs.

Program services 91% · $738K Management & general 9% · $73K

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; $349K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Director
$348,675Pt VII · Sec A
Vice-President
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
President
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Dan Amoruccio’s $349K as Executive Director is at the 97th percentile of top reported officer pay among 305 $1–10M mutual/membership nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2025FY2024FY2023
Dan Amoruccio$348,675$344,026$183,975

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.

See Willowbrook 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 and improves Willowbrook's grounds, monuments, and burial structures for the care of the deceased.

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Provided by the organization

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1 program · $738K · in their own filed words · FY2025
01

The three largest program services are the sale of burial rights, interments, and memorial products.

$738Kprogram expense

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$2.0M
Ln 12
Fees for servicesLn 2g$1.7M
Investment incomeLn 3$299K
Money outPt IX
$811K
Ln 25
Programscol B$738K
Managementcol C$73K
Owns and owesPt X
$6.5M
net assets · Ln 32
Cash and savingsLn 1–2$191K
Total assetsLn 16$7.5M
LiabilitiesLn 26$1.0M
PeoplePt VI, VII
8
listed · VII A
PaidVII A1
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Fees for servicesLn 2g$1.7M
Investment incomeLn 3$299K
Gains on assetsLn 7$116K
Total revenueLn 12$2.0M
Assets in detailPt X, end of year
CashLn 1$191K
Cash and savings togetherLn 1–2$191K
InvestmentsLn 11–13$5.2M
Land, buildings, equipmentLn 10c$2.1M
Total assetsLn 16$7.5M
LiabilitiesLn 26$1.0M
Net assetsLn 32$6.5M
OperationsPt I, VI
EmployeesI 53
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$179K$191K
InvestmentsLn 11–13$4.0M$5.2M
Land, buildings, equipmentLn 10c$1.1M$2.1M
Total assetsLn 16$5.4M$7.5M
LiabilitiesLn 26$513K$1.0M
Net assetsLn 32$4.9M$6.5M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$349K$349K
Other employee benefitsLn 9$12K$12K
Payroll taxesLn 10$18K$18K
Accounting feesLn 11c$7K$7K
Investment management feesLn 11f$40K$40K
Other fees for servicesLn 11g$581$581
Advertising and promotionLn 12$12K$12K
Office expensesLn 13$16K$10K$6K
OccupancyLn 16$22K$22K
InterestLn 20$29K$29K
Depreciation, depletion and amortizationLn 22$17K$17K
InsuranceLn 23$22K$22K
Other expenses (24a–d)Ln 24$258K$238K$20K
All other expensesLn 24e$9K$9K
Total functional expensesLn 25$811K$738K$73K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $2.0M$811K$1.2M$6.5M 990 PDF
FY2024 $1.7M$1.1M$572K$4.9M 990 PDF
FY2023 $900K$696K$205K$3.9M 990 PDF
FY2022 $689K$553K$136K$3.2M 990 PDF
FY2021 $921K$590K$331K$3.8M 990 PDF
FY2020 $1.0M$610K$399K$3.1M 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 J · Pay O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $2,009,082 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $1,401,175$1,710,241
I-10 Investment incomePrior year $301,553$298,841
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,702,728$2,009,082
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 $402,829$378,966
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $728,310$431,817
I-18 Total expensesPrior year $1,131,139$810,783
I-19 Revenue less expensesPrior year $571,589$1,198,299
Part VI · Governance 8 of 8 board members independent, 3 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
VI-14 Document retention and destruction policyYes
Part VIII · Statement of revenue $2,009,082 across 4 lines filed
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,710,241$1,710,241
VIII-3 Investment incomeExcluded from tax $182,761$182,761
VIII-7 Net gain or loss on sales of assetsRelated to mission $116,080$116,080
VIII-12 Total revenueRelated to mission $1,826,321 · Unrelated business $0 · Excluded from tax $182,761$2,009,082
Part IX · Statement of functional expenses $810,783 across 14 lines filed
IX-7 Other salaries and wagesPrograms $348,675$348,675
IX-9 Other employee benefitsPrograms $12,159$12,159
IX-10 Payroll taxesPrograms $18,132$18,132
IX-11c Accounting feesManagement $6,953$6,953
IX-11f Investment management feesManagement $40,220$40,220
IX-11g Other fees for servicesPrograms $581$581
IX-12 Advertising and promotionPrograms $12,261$12,261
IX-13 Office expensesPrograms $10,342 · Management $5,569$15,911
IX-16 OccupancyPrograms $21,994$21,994
IX-20 InterestPrograms $28,847$28,847
IX-22 Depreciation, depletion and amortizationPrograms $17,375$17,375
IX-23 InsurancePrograms $21,591$21,591
IX-24 Other expenses (24a–d)Programs $237,757 · Management $19,812$257,569
IX-24e All other expensesPrograms $8,515$8,515
IX-25 Total functional expensesPrograms $738,229 · Management $72,554 · Fundraising $0$810,783
Part X · Balance sheet $7,491,198 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $179,144$190,854
X-9 Prepaid expenses and deferred chargesStart of year $8,697$7,259
X-10c Land, buildings and equipment, netStart of year $1,149,408$2,124,087
X-13 Program-related investmentsStart of year $4,038,023$5,168,998
X-16 Total assetsStart of year $5,392,822$7,491,198
X-17 Accounts payable and accrued expensesStart of year $183,034$193,770
X-24 Unsecured notes and loans payable$506,987
X-26 Total liabilitiesStart of year $513,139$1,016,260
X-32 Total net assets or fund balancesStart of year $4,879,683$6,474,938
X-33 Total liabilities and net assetsStart of year $5,392,822$7,491,198
Part XI · Reconciliation of net assets $6,474,938 net assets at year end
XI-1 Total revenue$2,009,082
XI-2 Total expenses$810,783
XI-3 Revenue less expenses$1,198,299
XI-4 Net assets at start of year$4,879,683
XI-5 Net unrealized gains (losses) on investments$396,956
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$6,474,938

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

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