Tulocay Cemetery Association

Tax-deductible

Napa, CACemetery / fraternalSince 1950EIN 94-0936680Revenue $3.4M in FY2025

On file with the IRStulocaycemetery.orgPo Box 7, 94559-0007 · Napa, CATax-exempt since Oct 1941

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The primary purpose is to maintain a Cemetery and provide burial and cremation services

Tax-exempt charity; gifts are tax-deductible.
$303K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · 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 $552K a year · 24% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Pay to officers and key staff
$303K
to officers and key staff · 16% of spending
Fine: pay to officers and key staff is 16% of spending; 15% to 20%.
Pt VII · Sec A
Cash reserves
5 mo
of spending, in cash
Looks good: 5.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$8.5M
42% of total assets
Looks good: liabilities are 42% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 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
$3.4M
+34% vs prior year
Spent
$1.8M
Net assets
$11.9M
By yearFY2020–FY2025
Revenue
$3.4M
FY2025▲ +34%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.6M
FY2021$2.0M
FY2022$2.2M
FY2023$2.3M
FY2024$2.6M
FY2025$3.4M
Expenses
$1.8M
FY2025▼ -8%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.5M
FY2021$1.6M
FY2022$1.7M
FY2023$1.9M
FY2024$2.0M
FY2025$1.8M
Net assets
$11.9M
FY2025▲ +16%
Tap a bar for its year
Net assets by fiscal year
FY2020$8.6M
FY2021$10.3M
FY2022$8.5M
FY2023$8.8M
FY2024$10.3M
FY2025$11.9M

From the FY2025 Form 990 (year ending September 2025) · figures checked against the IRS filing · see the original

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Is it real?

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

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; $303K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Executive Vice President
$159,478Pt VII · Sec A
Operations Manager
$129,706Pt VII · Sec A
Vice President
$4,840Pt VII · Sec A
Secretary
$3,000Pt VII · Sec A
President
$3,000Pt VII · Sec A
Trustee
$3,000Pt VII · Sec A
Treasurer
$0Pt VII · Sec A

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

NameFY2025FY2024FY2023FY2022FY2021FY2020
Jeff Gerlomes$159,478$151,907$145,078$145,078$137,137$43,332
Debbie Sousa$129,706$124,487$113,750$113,750$108,196$104,529
Peter Manasse—————$123,019
Lon Dreyer—$121,974$104,742$104,742——
Roland Wallace—————$104,290
James L Cassayre$4,840$3,000$3,000$8,500$3,000$3,000
Edwin Farver$3,000$3,000$3,000$3,000$3,000$3,000
John Imrie$3,000$3,000$3,000$3,000$3,000$3,000

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 15aNo

Programs and updates

Maintains a cemetery and provides burial and cremation services.

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Provided by the organization

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3 programs · in their own filed words · FY2024
01

The association provides burial services during the year

Pt IX · col B
02

The association maintains the grounds of the cemetery

Pt IX · col B
03

The association sells ground, crypt and niche space

Pt IX · col B

Funders

Who pays for it.

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

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$3.4M
Ln 12
Fees for servicesLn 2g$1.4M
Gifts and grantsLn 1h$840K
Other incomeLn 4–11$616K
Money outPt IX
$1.8M
Ln 25
Owns and owesPt X
$11.9M
net assets · Ln 32
Cash and savingsLn 1–2$778K
Total assetsLn 16$20.4M
LiabilitiesLn 26$8.5M
PeoplePt VI, VII
7
listed · VII A
PaidVII A6
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$840K
Fees for servicesLn 2g$1.4M
Investment incomeLn 3$518K
Other incomeLn 4–11$616K
Gains on assetsLn 7−$46K
Total revenueLn 12$3.4M
Assets in detailPt X, end of year
SavingsLn 2$778K
Cash and savings togetherLn 1–2$778K
InvestmentsLn 11–13$11.3M
Land, buildings, equipmentLn 10c$4.8M
Other assetsLn 15$14K
Total assetsLn 16$20.4M
LiabilitiesLn 26$8.5M
Net assetsLn 32$11.9M
OperationsPt I, VI
EmployeesI 525
VolunteersI 60
Fiscal year endsHeaderSeptember
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 FY25End FY25
Cash and savingsLn 1–2$80K$778K
InvestmentsLn 11–13$10.6M$11.3M
Land, buildings, equipmentLn 10c$4.4M$4.8M
Total assetsLn 16$18.5M$20.4M
LiabilitiesLn 26$8.2M$8.5M
Net assetsLn 32$10.3M$11.9M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$12K
Other salaries and wagesLn 7$731K
Pension plan contributionsLn 8$25K
Other employee benefitsLn 9$192K
Payroll taxesLn 10$58K
Accounting feesLn 11c$61K
Investment management feesLn 11f$23K
Other fees for servicesLn 11g$61K
Advertising and promotionLn 12$6K
Office expensesLn 13$71K
Information technologyLn 14$9K
OccupancyLn 16$47K
TravelLn 17$579
Conferences, conventions and meetingsLn 19$1K
InterestLn 20$686
Depreciation, depletion and amortizationLn 22$94K
InsuranceLn 23$85K
Other expenses (24a–d)Ln 24$347K
All other expensesLn 24e$22K
Total functional expensesLn 25$1.8M

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $3.4M$1.8M$1.6M$11.9M 990 PDF
FY2024 $2.6M$2.0M$542K$10.3M 990 PDF
FY2023 $2.3M$1.9M$380K$8.8M 990 PDF
FY2022 $2.2M$1.7M$413K$8.5M 990 PDF
FY2021 $2.0M$1.6M$353K$10.3M 990 PDF
FY2020 $1.6M$1.5M$49K$8.6M 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 FY2025 990 (6 parts)
Part I · Summary $3,417,919 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $0$840,249
I-9 Program service revenuePrior year $1,489,574$1,443,514
I-10 Investment incomePrior year $596,867$517,934
I-11 Other revenuePrior year $468,803$616,222
I-12 Total revenuePrior year $2,555,244$3,417,919
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 $1,134,836$1,017,154
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $878,036$828,259
I-18 Total expensesPrior year $2,012,872$1,845,413
I-19 Revenue less expensesPrior year $542,372$1,572,506
Part VI · Governance 6 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
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
Part VIII · Statement of revenue $3,417,919 across 7 lines filed
Lines not itemized here account for $619,621 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$840,249
VIII-1h Total contributions, gifts and grants$840,249
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $1,443,514$1,443,514
VIII-3 Investment incomeUnrelated business $17,500 · Excluded from tax $546,458$563,958
VIII-6 Net rental income or lossUnrelated business −$19,896 · Excluded from tax $16,497−$3,399
VIII-7 Net gain or loss on sales of assetsRelated to mission −$46,024−$46,024
VIII-12 Total revenueRelated to mission $2,017,111 · Unrelated business −$2,396 · Excluded from tax $562,955$3,417,919
Part IX · Statement of functional expenses $1,845,413 across 19 lines filed
IX-5 Pay of current officers, directors and key staff$12,000
IX-7 Other salaries and wages$730,641
IX-8 Pension plan contributions$24,532
IX-9 Other employee benefits$191,538
IX-10 Payroll taxes$58,443
IX-11c Accounting fees$60,768
IX-11f Investment management fees$23,093
IX-11g Other fees for services$60,876
IX-12 Advertising and promotion$5,629
IX-13 Office expenses$70,969
IX-14 Information technology$8,798
IX-16 Occupancy$47,452
IX-17 Travel$579
IX-19 Conferences, conventions and meetings$1,043
IX-20 Interest$686
IX-22 Depreciation, depletion and amortization$94,375
IX-23 Insurance$84,910
IX-24 Other expenses (24a–d)$347,231
IX-24e All other expenses$21,850
IX-25 Total functional expenses$1,845,413
Part X · Balance sheet $20,421,784 assets, 15 lines filed
X-2 Savings and temporary cash investmentsStart of year $80,233$778,275
X-4 Accounts receivableStart of year $2,279,373$2,556,794
X-8 Inventories for sale or useStart of year $1,011,593$926,567
X-10c Land, buildings and equipment, netStart of year $4,372,910$4,793,513
X-11 Publicly traded securitiesStart of year $10,662,591$11,181,501
X-12 Other securitiesStart of year −$29,881$167,373
X-14 Intangible assetsStart of year $4,999$4,090
X-15 Other assetsStart of year $53,075$13,671
X-16 Total assetsStart of year $18,451,613$20,421,784
X-17 Accounts payable and accrued expensesStart of year $1,076,622$1,152,952
X-25 Other liabilitiesStart of year $4,565,726$4,839,329
X-26 Total liabilitiesStart of year $8,200,314$8,487,496
X-27 Net assets without donor restrictionsStart of year $10,251,299$11,934,288
X-32 Total net assets or fund balancesStart of year $10,251,299$11,934,288
X-33 Total liabilities and net assetsStart of year $18,451,613$20,421,784
Part XI · Reconciliation of net assets $11,934,288 net assets at year end
XI-1 Total revenue$3,417,919
XI-2 Total expenses$1,845,413
XI-3 Revenue less expenses$1,572,506
XI-4 Net assets at start of year$10,251,299
XI-5 Net unrealized gains (losses) on investments$110,483
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$11,934,288

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

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