Cherokee Memorial Park FY2020 filing

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Tax-exempt charity; gifts are tax-deductible.
$597K paid to officers and key staff.
Status: IRS Pub. 78 · Pay: Part VII

Before you give

FY2020 · 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
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
5 of 5
filings with a surplus
Average surplus $1.8M a year · 26% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Pay to officers and key staff
$597K
to officers and key staff · 14% of spending
Looks good: pay to officers and key staff is 14% of spending; 15% or less.
Pt VII · Sec A
7 mo
of spending, in cash
Plus $8.2M in investments, Pt X · Ln 11–13
Looks good: 7.2 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$2.1M
8% of total assets
Looks good: liabilities are 8% of assets; 50% or less.
Pt X · Ln 26
Independent board members
4
of 4 voting members
Looks good: 4 of 4 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$6.2M
Spent
$4.3M
Net assets
$24.3M
By yearFY2020–FY2024
Revenue
$6.2M
FY2020
Tap a bar for its year
Revenue by fiscal year
FY2020$6.2M
FY2021$7.5M
FY2022$5.8M
FY2023$7.1M
FY2024$8.1M
Expenses
$4.3M
FY2020
Tap a bar for its year
Expenses by fiscal year
FY2020$4.3M
FY2021$4.6M
FY2022$4.7M
FY2023$5.7M
FY2024$6.4M
Net assets
$24.3M
FY2020
Tap a bar for its year
Net assets by fiscal year
FY2020$24.3M
FY2021$28.0M
FY2022$27.9M
FY2023$31.0M
FY2024$35.3M

From the FY2020 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2020 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 Feb 1953.

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

Who runs it and what they're paid

12 people listed on the 990; $597K paid to officers and key staff.

Part VII, Section A · reportable compensation
$225,169Pt VII · Sec A
Vice President
$122,471Pt VII · Sec A
Plant Supervisor
$111,725Pt VII · Sec A
$88,135Pt VII · Sec A
$15,475Pt VII · Sec A
$9,875Pt VII · Sec A
Sales Manager
$9,671Pt VII · Sec A
$9,375Pt VII · Sec A

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

NameFY2024FY2023FY2022FY2021FY2020
John Silvestri$341,000$326,110$293,149$292,229$225,169
Marc Gabrys$143,543$141,314$134,826$134,257$122,471
Jeffrey Weigum$130,803$123,751$117,632$118,441$111,725
Walter Scheffer$114,489$114,900$101,608$104,297$88,135
Ton Saechao$20,600————
J Charles Irwin$16,460$16,315$16,085$11,700$15,475
Franklin E Bondonno ESQ$11,510$11,365$11,135$9,375$9,375
John McIntyre$11,510$11,365$11,135$9,875$9,875

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 Cherokee Memorial Park executive salaries →

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

Cherokee Memorial Park is a cemetery or fraternal organization based in Lodi, CA, formed in 1941.

Questions for Cherokee Memorial Park

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1 program · in their own filed words · FY2020
01

Served the public as a cemetery.

Pt IX · col B

By the numbers

The FY2020 990, line by line.

1The main four
Money inPt VIII
$6.2M
Ln 12
Other incomeLn 4–11$5.4M
Investment incomeLn 3$865K
Money outPt IX
$4.3M
Ln 25
Owns and owesPt X
$24.3M
net assets · Ln 32
Cash and savingsLn 1–2$2.6M
Total assetsLn 16$26.4M
LiabilitiesLn 26$2.1M
PeoplePt VI, VII
12
listed · VII A
PaidVII A9
Voting boardVI 1a4
IndependentVI 1b4
2In more detail
Revenue in detailPt VIII
Investment incomeLn 3$865K
Other incomeLn 4–11$5.4M
Gains on assetsLn 7−$40K
Total revenueLn 12$6.2M
Assets in detailPt X, end of year
CashLn 1$450K
SavingsLn 2$2.2M
Cash and savings togetherLn 1–2$2.6M
Accounts receivableLn 4$1.9M
Inventories for sale or useLn 8$2.4M
Prepaid expenses and deferred chargesLn 9$29K
Land, buildings, equipmentLn 10c$7.3M
InvestmentsLn 11–13$8.2M
Other assetsLn 15$4.0M
Total assetsLn 16$26.4M
LiabilitiesLn 26$2.1M
Net assetsLn 32$24.3M
OperationsPt I, VI
EmployeesI 570
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 FY20End FY20
Cash and savingsLn 1–2$1.7M$2.6M
InvestmentsLn 11–13$6.1M$8.2M
Land, buildings, equipmentLn 10c$7.7M$7.3M
Total assetsLn 16$22.2M$26.4M
LiabilitiesLn 26$2.7M$2.1M
Net assetsLn 32$19.5M$24.3M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$597K
Other salaries and wagesLn 7$1.8M
Other employee benefitsLn 9$205K
Payroll taxesLn 10$151K
Management feesLn 11a$23K
Other fees for servicesLn 11g$125K
Advertising and promotionLn 12$39K
Office expensesLn 13$46K
TravelLn 17$2K
InterestLn 20$75K
Depreciation, depletion and amortizationLn 22$480K
InsuranceLn 23$68K
Other expenses (24a–d)Ln 24$561K
All other expensesLn 24e$188K
Total functional expensesLn 25$4.3M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 LatestFiled with the IRS Nov 14, 2025 $8.1M$6.4M$1.7M$35.3M 990 PDF
FY2023Filed with the IRS Nov 15, 2024 $7.1M$5.7M$1.4M$31.0M 990 PDF
FY2022Filed with the IRS Nov 15, 2023 $5.8M$4.7M$1.1M$27.9M 990 PDF
FY2021Filed with the IRS Nov 15, 2022 $7.5M$4.6M$2.8M$28.0M 990 PDF
FY2020 ViewingFiled with the IRS Nov 11, 2021 $6.2M$4.3M$1.9M$24.3M 990 PDF

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 FY2020 990 (6 parts)
Part I · Summary $6,227,217 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$0
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $396,231$864,614
I-11 Other revenuePrior year $4,271,622$5,362,603
I-12 Total revenuePrior year $4,667,853$6,227,217
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 $2,475,707$2,737,234
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $1,543,493$1,607,148
I-18 Total expensesPrior year $4,019,200$4,344,382
I-19 Revenue less expensesPrior year $648,653$1,882,835
Part VI · Governance 4 of 4 board members independent, 3 to look at
VI-1a Voting members of the governing body4
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 $6,227,217 across 5 lines filed
Lines not itemized here account for $4,466,312 of total revenue; see the IRS return.
VIII-3 Investment incomeExcluded from tax $904,269$904,269
VIII-6 Net rental income or lossRelated to mission $376,521 · Unrelated business $178,800$555,321
VIII-7 Net gain or loss on sales of assetsRelated to mission −$39,655−$39,655
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $267,446 · Unrelated business $73,524$340,970
VIII-12 Total revenueRelated to mission $5,070,624 · Unrelated business $252,324 · Excluded from tax $904,269$6,227,217
Part IX · Statement of functional expenses $4,344,382 across 14 lines filed
IX-5 Pay of current officers, directors and key staff$596,571
IX-7 Other salaries and wages$1,785,018
IX-9 Other employee benefits$204,693
IX-10 Payroll taxes$150,952
IX-11a Management fees$22,828
IX-11g Other fees for services$125,195
IX-12 Advertising and promotion$38,938
IX-13 Office expenses$45,712
IX-17 Travel$2,461
IX-20 Interest$75,039
IX-22 Depreciation, depletion and amortization$479,961
IX-23 Insurance$67,852
IX-24 Other expenses (24a–d)$561,417
IX-24e All other expenses$187,745
IX-25 Total functional expenses$4,344,382
Part X · Balance sheet $26,409,006 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $273,467$449,524
X-2 Savings and temporary cash investmentsStart of year $1,403,155$2,168,423
X-4 Accounts receivableStart of year $1,412,613$1,893,835
X-8 Inventories for sale or useStart of year $2,965,855$2,407,053
X-9 Prepaid expenses and deferred chargesStart of year $29,464$29,464
X-10c Land, buildings and equipment, netStart of year $7,675,593$7,296,755
X-12 Other securitiesStart of year $6,118,197$8,194,371
X-15 Other assetsStart of year $2,343,893$3,969,581
X-16 Total assetsStart of year $22,222,237$26,409,006
X-17 Accounts payable and accrued expensesStart of year $126,209$200,449
X-23 Secured mortgages and notes payableStart of year $1,884,393$1,167,153
X-25 Other liabilitiesStart of year $665,980$721,995
X-26 Total liabilitiesStart of year $2,676,582$2,089,597
X-27 Net assets without donor restrictionsStart of year $13,156,129$16,844,322
X-28 Net assets with donor restrictionsStart of year $6,389,526$7,475,087
X-32 Total net assets or fund balancesStart of year $19,545,655$24,319,409
X-33 Total liabilities and net assetsStart of year $22,222,237$26,409,006
Part XI · Reconciliation of net assets $24,319,409 net assets at year end
XI-1 Total revenue$6,227,217
XI-2 Total expenses$4,344,382
XI-3 Revenue less expenses$1,882,835
XI-4 Net assets at start of year$19,545,655
XI-5 Net unrealized gains (losses) on investments$433,959
XI-8 Prior period adjustments$1,374,265
XI-9 Other changes in net assets$1,082,695
XI-10 Net assets at end of year$24,319,409

Form 990 e-file (XML) FY2020 from the IRS · Classification, formation year and address from the IRS Business Master File

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