ST MICHAEL CEMETERY CORPORATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
ST MICHAEL CEMETERY CORPORATION (EIN 04-1474710)
Tax period
2022-01-01 to 2022-12-31
Filed
2023-12-20
IRS object ID
202343549349300539
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2023-12-20T15:25:47-06:00ReturnTs
Tax Period End2022-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN872525370PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CITRIN COOPERMAN ADVISORS LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line130 BRAINTREE HL OFFICE PARK STE 300AddressLine1Txt
CityBRAINTREECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02184ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN041474710EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ST MICHAEL CEMETERY CORPORATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlSTMIBusinessNameControlTxt
Phone6175241036PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1500 CANTERBURY STREETAddressLine1Txt
CityROSLINDALECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02131ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDOUG CIOFFIPersonNm
Person TitlePRESIDENT,CEO & TREASURERPersonTitleTxt
Phone6175241036PhoneNum
Signature2023-12-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstDOUGPersonFirstNm
Person LastCIOFFIPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonPOPI KARDARIS BARRETTPreparerPersonNm
PTINP00783110PTIN
Phone7813562000PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDOUG CIOFFIPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1500 CANTERBURY STREETAddressLine1Txt
CityROSLINDALECityNm
State AbbreviationMAStateAbbreviationCd
ZIP02131ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$6,153,932GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.STMICHAELCEMETERY.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1905FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTHE ORGANIZATION OPERATES A CEMETERY WHICH INCLUDES COMMUNITY MAUSOLEUMS AND COLUMBARIUMS. THE ORGANIZATION ALSO OPERATES AN ENVIRONMENTALLY FRIENDLY CREMATORY FACILITY.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent1VotingMembersIndependentCnt
Total Employee14TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI-$10,621TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$3,211,675PYProgramServiceRevenueAmt
CY Program Service Revenue$3,178,897CYProgramServiceRevenueAmt
PY Investment Income$224,730PYInvestmentIncomeAmt
CY Investment Income$548,454CYInvestmentIncomeAmt
PY Other Revenue-$598PYOtherRevenueAmt
CY Other Revenue-$10,621CYOtherRevenueAmt
PY Total Revenue$3,435,807PYTotalRevenueAmt
CY Total Revenue$3,716,730CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,075,650PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,407,486CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,922,321PYOtherExpensesAmt
CY Other Expenses$1,776,395CYOtherExpensesAmt
PY Total Expenses$2,997,971PYTotalExpensesAmt
CY Total Expenses$3,183,881CYTotalExpensesAmt
PY Revenues Less Expenses$437,836PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$532,849CYRevenuesLessExpensesAmt
Total Assets BOY$27,660,758TotalAssetsBOYAmt
Total Assets EOY$25,232,300TotalAssetsEOYAmt
Total Liabilities BOY$1,252,566TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,627,323TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$26,408,192NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$22,604,977NetAssetsOrFundBalancesEOYAmt
MissionTHE ORGANIZATION OPERATES A CEMETERY WHICH INCLUDES COMMUNITY MAUSOLEUMS AND COLUMBARIUMS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescST. MICHAEL CEMETERY PROVIDES A RANGE OF SERVICES AND OPTIONS TO ACCOMMODATE THE NEEDS AND WISHES OF ALL, FROM TRADITIONAL BURIAL WITH MEMORIALS OR MAUSOLEUMS, PRE-PLANNING SERVICES AND PROFESSIONAL CREMATION.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (1)BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document7IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee14EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member1IndependentVotingMemberCnt
Family Or Business RlnYes (1)FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MICHAEL SHEEHANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6175241036PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1500 CANTERBURY STREETAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02131ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DOUG CIOFFI
PRESIDENT & TREASURER10.50Yes (X)Yes (X)$136,000$0$34,762
ERIC CIOFFI
VICE PRESIDENT & SECRETARY10.50Yes (X)Yes (X)$141,199$0$0
WILLIAM MCGRATH
TRUSTEE1.50Yes (X)$10,000$0$0
ANDREW CIOFFI
TRUSTEE1.50Yes (X)$10,200$0$0
MICHAEL SHEEHAN
GENERAL MANAGER40.00Yes (X)$231,608$0$28,529
FieldValueIRS element (for citing)
Total Reportable Comp From Org$529,007TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$63,291TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K4IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
UBS FINANCIAL SERVICES INC
500 EAST PRATT STREET 11TH FLOORBALTIMOREMD212023133INVESTMENT FEES$138,956
PAUL CIOFFI
150 E TAMPA AVEVENICEFL34285CONSULTING$108,144
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CREMATION900099$1,840,435$1,840,435
PLOT SALES900099$757,907$757,907
GRAVE, MAUSOLEUM, AND900099$456,678$456,678

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$123,877TotalRevenueColumnAmt
Related Or Exempt Func Income$123,877RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$3,178,897TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$318,245TotalRevenueColumnAmt
Exclusion$318,245ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$2,667,411SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$2,437,202SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$230,209SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$230,209TotalRevenueColumnAmt
Exclusion$230,209ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescPTP INCOMEDesc
Business900099BusinessCd
Total Revenue Column-$10,621TotalRevenueColumnAmt
Unrelated Business Revenue-$10,621UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Other Revenue Total-$10,621OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,716,730TotalRevenueColumnAmt
Related Or Exempt Func Income$3,178,897RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue-$10,621UnrelatedBusinessRevenueAmt
Exclusion$548,454ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$592,298TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$117,878TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$409,544TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$53,704TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$159,568TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$74,494TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$23,650TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$21,440TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$138,956TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$91,708TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$32,792TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$72,732TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$54,080TotalAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$9,439TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$179,171TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$59,938TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
CREMATION EXPENSES$787,184
EQUIPMENT RENTAL & MAIN$219,762
COST OF LOTS SOLD$37,405
SECURITY$24,665

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$23,473TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$3,183,881TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
EOY$80,661EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$862,126BOYAmt
EOY$1,552,435EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
EOY$30,000EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$7,902,823LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$4,023,299LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$4,008,840BOYAmt
EOY$3,879,524EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$18,168,009BOYAmt
EOY$13,500,392EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$3,770,550BOYAmt
EOY$5,029,658EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$851,233BOYAmt
EOY$1,159,630EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$27,660,758BOYAmt
EOY$25,232,300EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$170,912BOYAmt
EOY$115,381EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$1,318,448EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,081,654BOYAmt
EOY$1,193,494EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,252,566BOYAmt
EOY$2,627,323EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$18,771,353BOYAmt
EOY$14,832,818EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,636,839BOYAmt
EOY$7,772,159EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$26,408,192BOYAmt
EOY$22,604,977EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$27,660,758BOYAmt
EOY$25,232,300EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$532,849ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$4,336,064NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (1)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
FS Audited0FSAuditedInd
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$20,705,226BeginningYearBalanceAmt
Contributions$1,268,983ContributionsAmt
Investment Earnings Or Losses-$3,690,179InvestmentEarningsOrLossesAmt
End Year Balance$18,284,030EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$17,998,807BeginningYearBalanceAmt
Investment Earnings Or Losses$3,256,419InvestmentEarningsOrLossesAmt
Other Expenditures$550,000OtherExpendituresAmt
End Year Balance$20,705,226EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$16,638,075BeginningYearBalanceAmt
Investment Earnings Or Losses$1,360,732InvestmentEarningsOrLossesAmt
End Year Balance$17,998,807EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$14,442,196BeginningYearBalanceAmt
Investment Earnings Or Losses$2,460,879InvestmentEarningsOrLossesAmt
Other Expenditures$265,000OtherExpendituresAmt
End Year Balance$16,638,075EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$14,933,701BeginningYearBalanceAmt
Investment Earnings Or Losses-$389,055InvestmentEarningsOrLossesAmt
Other Expenditures$102,450OtherExpendituresAmt
End Year Balance$10EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.57492BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.42508PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.00000TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$358,536OtherCostOrOtherBasisAmt
Book Value$358,536BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,966,454OtherCostOrOtherBasisAmt
Depreciation$2,010,990DepreciationAmt
Book Value$2,955,464BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,073,758OtherCostOrOtherBasisAmt
Depreciation$2,012,309DepreciationAmt
Book Value$61,449BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$504,075OtherCostOrOtherBasisAmt
Book Value$504,075BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,879,524TotalBookValueLandBuildingsAmt

Closely Held Equity Interests CloselyHeldEquityInterestsGrp

FieldValueIRS element (for citing)
Book Value$4,479,658BookValueAmt
Method ValuationCMethodValuationCd

Other Securities OtherSecuritiesGrp (2 entries)

DescDescBook ValueBookValueAmtMethod ValuationMethodValuationCd
INV IN PARTNERSHIP$300,000C
INV IN PRIVATELY HELD CORPORATION$250,000C
FieldValueIRS element (for citing)
Total Book Value Securities$5,029,658TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
DEPOSITS ON BURIAL RIGHTS$151,172
RESERVE FOR BURIAL EXPENSES$894,680
DEPOSITS ON MAUSOLEUM - CHRIST IN GARDEN$147,642
FieldValueIRS element (for citing)
Total Liability$1,193,494TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART V, LINE 4:THE ORGANIZATION'S ENDOWMENT FUNDS ARE HELD TO PROVIDE FOR THE PERPETUAL CARE AND IMPROVEMENTS OF THE CEMETERY AND A COMMUNITY MAUSOLEUM.
PART X, LINE 2:THE CORPORATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC TOPIC INCOME TAXES. THIS TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR FINANCIAL STATEMENT RECOGNITION OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THIS TOPIC ALSO PROVIDES GUIDANCE ON RECOGNITION, DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AT DECEMBER 31, 2022, MANAGEMENT BELIEVES THAT THE CORPORATION HAS NO MATERIAL UNCERTAIN TAX POSITIONS.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MICHAEL SHEEHAN
GENERAL MANAGER$209,608$0$22,000$0$0$0$0$0$28,529$0$260,137$0$0$0
DOUG CIOFFI
PRESIDENT & TREASURER$120,000$0$16,000$0$0$0$0$0$34,762$0$170,762$0$0$0

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (4 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionAmtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
ERIC CIOFFI
FAMILY MEMBER OF TRUSTEE$141,199COMPENSATION FOR SERVICES RENDERED TO THE ORGANIZATION.0
DOUG CIOFFI
FAMILY MEMBER OF TRUSTEE$136,000COMPENSATION FOR SERVICES RENDERED TO THE ORGANIZATION.0
ANDREW CIOFFI
FAMILY MEMBER OF TRUSTEE$11,197COMPENSATION FOR SERVICES RENDERED TO THE ORGANIZATION.0
PAUL CIOFFI
FAMILY MEMBER OF TRUSTEE$117,878COMPENSATION FOR SERVICES RENDERED TO THE ORGANIZATION.0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2A FAMILY RELATIONSHIP EXISTS AMONGST OFFICERS ERIC CIOFFI, DOUGLAS CIOFFI AND ANDREW CIOFFI.
FORM 990, PART VI, SECTION B, LINE 11BFORM 990 IS REVIEWED BY THE BOARD OF TRUSTEES TO DETERMINE ITS APPROPRIATENESS FOR FILING. THE BOARD APPROVES THE RETURN BEFORE SUBMITTING IT TO THE GOVERNMENT.
FORM 990, PART VI, SECTION B, LINE 12CTHE ORGANIZATION ANNUALLY SENDS OUT A CONFLICT OF INTEREST QUESTIONNAIRE TO ALL BOARD MEMBERS, THE GENERAL MANAGER AND KEY EMPLOYEES. THE COMPLETED QUESTIONNAIRES ARE REVIEWED BY THE GENERAL MANAGER AND THE CHAIRMAN OF THE BOARD OF TRUSTEES. ANY ISSUES ARE BROUGHT TO THE ATTENTION OF THE FULL BOARD OF TRUSTEES.
FORM 990, PART VI, SECTION B, LINE 15ATHE GENERAL MANAGER IS GIVEN AN ANNUAL REVIEW OF HIS PERFORMANCE BY THE FULL BOARD OF TRUSTEES. PRIOR TO THE MEETING THE BOARD OF TRUSTEES COLLECTS INFORMATION FROM THE FEDERAL FILINGS OF COMPARABLE ORGANIZATIONS. FROM THE DATA THE BOARD DETERMINES THE DUTIES AND THE COMPENSATION ASSIGNED TO THAT ENTITY'S GENERAL MANAGER. USING THAT INFORMATION AS A GUIDE THE BOARD REVIEWS THE PERFORMANCE OF THE GENERAL MANAGER'S DUTIES ASSIGNED TO HIM AND THEN USING THE COMPARABLE DATA DETERMINES A SALARY BASED ON THE GENERAL MANAGER'S PERFORMANCE.
FORM 990, PART VI, SECTION C, LINE 19INFORMATION AVAILABLE UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtEntity TypeEntityTypeTxtShare Of Total IncomeShareOfTotalIncomeAmtShare Of EOY AssetsShareOfEOYAssetsAmtOwnershipOwnershipPctControlled OrganizationControlledOrganizationInd
SALTEN POINT REALTY CORPORATION
949 INLET CIRCLEVENICEFL34285201585377REAL ESTATE RENTALDEST MICHAEL CEMETERY CORPORATIONC$79,970$2,705,0341.00000Yes (1)
BEACH STREET REALTY CORPORATION
23 OAK STREETBEVERLYMA01915920731801REAL ESTATE RENTALMAST MICHAEL CEMETERY CORPORATIONC$19,813$1,263,6781.00000Yes (1)
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

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