{"success":true,"data":{"_id":160549630,"filings":[{"Organization":{"value":null,"Person":["DAVID FIEGL","RICHARD KRAUSE","JAY KRAUSE","MARK C DEXHEIMER","ROBERT LEADERSTORF","MICHAEL WIND","CARIN HERBECK","FRANK LIGNOS","DELORES STIEGLER","WILLIAM M WIND","DAVID DEXHEIMER","BONNIE LOWE"],"Title":["Director","Director","Director","Director","Director","Director","Director","ACTING SECRETAR","2nd vp","VP/SECY/TREAS","President","3rd vp"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,40.0,0.0,10.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,32338,0,6914,0],"Direct compensation":[0,0,0,0,0,0,0,0,32338,0,6914,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization operates a state regulated cemetery.","year":2014,"name":"MEMORIAL PARK CEMETERY ASSOCIATION INC","phone":7166925353,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1929,"state_legal_domicile":"NY","total_volunteers":null,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"3210 NIAGARA FALLS BOULEVARD, AMHERST, NY, 14228, USA","city":"AMHERST","state":"NY","country":"USA","zip_code":14228},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":10,"Number of employees total":7,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":7,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":369403,"Contributions":{"value":8506,"Other contributions":8506,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":48994,"Investment income total":53751,"Net investment gain":-4757,"Income from invest bond proceeds":0},"Other revenues":{"value":311903,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":311903,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":270820,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":92472,"Current officers":39252,"Disqualified persons":0,"Other salaries and wages":4793,"Pension plan contributions":0,"Other employee benefits":32553,"Payroll taxes":15874},"Other expenses":{"value":178348,"Management services":0,"Legal":0,"Accounting":5300,"Lobbying services":0,"Investment management fees":10344,"Other services":0,"Advertising":592,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":12319,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":12336,"Insurance":18293,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":119164,"MAINTENANCE":106355,"PAYROLL PROCESSING":5597,"GENERAL":3879,"FEES":3333},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1390701,"Non-interest bearing cash":200,"Savings and temp cash investments":212279,"Pledges and grants receivable":0,"Accounts receivable":33322,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":26558,"Prepaid expenses deferred charges":0,"Land, building, equipment":70517,"Investments publicly traded":1047825,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":682526,"Sum of Total Liabilities":0,"Accounts payable, accrued":72826,"Grants payable":0,"Deferred, revenue":609700,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":708175,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":708175,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.26687114073247914,"percentile":0.8133878331963432},"Liabilities to Assets Ratio":{"score":0.49077839161688963,"percentile":0.13795427320384182},"Operating Reserve Ratio":{"score":5.1351488073258995,"percentile":0.8102661966562381},"Officer Compensation Ratio":{"score":0.14493759692784874,"percentile":0.424110899530023},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.8333333333333334,"percentile":0.20587825144360158},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.545623233525052,"percentile":0.44454574779571887}},"source_xml":"201511359349305261_public.xml"},{"Organization":{"value":null,"Person":["DAVID FIEGL","RICHARD KRAUSE","JOSEPH GUGINO","MARK DEXHEIMER","ROBERT LEADERSTORF","MICHAEL WIND","CARIN HERBECK","DELORES STIEGLER","JOSEPH WIND","DAVID DEXHEIMER","BONNIE LOWE","FRANK LIGNOS","GRICELA DIKCIS"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","2ND VP","DIRECTOR","DIRECTOR","SECRETARY","PRESIDENT","DIRECTOR","DIRECTOR","VICE PRESIDE","TREASURER","THIRD VP"],"Hours":[1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Regulated cemetery organization.","year":2018,"name":"MEMORIAL PARK CEMETERY ASSOC INC","phone":7166925353,"website":"WCMP3210.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DELORES STIEGLER","year_formation":1929,"state_legal_domicile":"NY","total_volunteers":null,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"3210 NIAGARA FALLS BLVD, AMHERST, NY, 14228, USA","city":"AMHERST","state":"NY","country":"USA","zip_code":14228},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":12,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":468297,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":171173,"Total revenue":{"value":171173,"INTERMENTS":151099,"OTHER":14604,"ASSESSMENTS":5470},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":28279,"Investment income total":28279,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":268845,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":268845,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":324748,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":214466,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":180635,"Pension plan contributions":0,"Other employee benefits":20864,"Payroll taxes":12967},"Other expenses":{"value":110282,"Management services":0,"Legal":0,"Accounting":4700,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":2625,"Office expenses":609,"Information technology":0,"Royalties":0,"Occupancy":31828,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":7445,"Insurance":36986,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":26089,"MISC EXPENSES":12453,"LOSS ON INTERMENTS":8719,"BANK AND OTHER FEES":2928,"PAYROLL PROCESSING":1989},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":230450,"Management And General Expenses":94298,"Fundraising Expenses":0}},"Assets":{"value":1657135,"Non-interest bearing cash":200,"Savings and temp cash investments":342359,"Pledges and grants receivable":0,"Accounts receivable":26296,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":22818,"Prepaid expenses deferred charges":0,"Land, building, equipment":49863,"Investments publicly traded":1215599,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":610331,"Sum of Total Liabilities":0,"Accounts payable, accrued":72764,"Grants payable":0,"Deferred, revenue":537567,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1046804,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":313963,"Temporarily restricted net assets":0,"Permanently restricted net assets":732841},"Ratings":{"Program Expense Ratio":{"score":0.7096271570571643,"percentile":0.5430286466934658},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.3065341012220877,"percentile":0.8392507437311468},"Liabilities to Assets Ratio":{"score":0.36830493592857555,"percentile":0.17545736628468142},"Operating Reserve Ratio":{"score":5.1028335817310655,"percentile":0.8092983815115579},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.5161283384321927,"percentile":0.9352082817409754},"Revenue Growth":{"score":0.09451975750584607,"percentile":0.7511365955634768},"Asset Growth":{"score":0.04617072743595844,"percentile":0.5118653077371008},"Independent Voting Board Pct":{"score":0.9230769230769231,"percentile":0.252262282827331},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6561716960315228,"percentile":0.7566514404996577}},"source_xml":"202030249349300333_public.xml"},{"Organization":{"value":null,"Person":["DELORES DENZEL","BONNIE LOWE","MICHAEL WIND","GRICELA DIKCIS","CARIN HERBECK","FRANK LIGNOS","DAVID FIEGL","RICHARD KRAUSE","JOSEPH GUGINO","ROBERRT LEADERSTORF","DAVID DEXHEIMER","MARK DEXHEIMER"],"Title":["President","Vice President","2ND VICE PRESID","3RD VICE PRESID","Secretary","TREASURY","Director","Director","Director","Director","Director","Director"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization operates a state regulated cemetery on 108 acres in amherst, ny.","year":2022,"name":"MEMORIAL PARK CEMETERY ASSOC INC","phone":7166925353,"website":"WWW.WCMP3210.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1929,"state_legal_domicile":"NY","total_volunteers":null,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"3210 NIAGARA FALLS BLVD, AMHERST, NY, 14228, USA","city":"AMHERST","state":"NY","country":"USA","zip_code":14228},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":11,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":568385,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":707986,"Total revenue":{"value":707986,"ASSESSMENTS":5520,"FLOWERS":24750,"INTERMENTS":188570,"LOT SALES":207462,"MEMORIALS":281684},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":-157421,"Investment income total":-157421,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":17820,"Other total":17820,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":573424,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":276375,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":225522,"Pension plan contributions":0,"Other employee benefits":29185,"Payroll taxes":21668},"Other expenses":{"value":297049,"Management services":0,"Legal":0,"Accounting":11272,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":3140,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":9367,"Insurance":16271,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":214275,"MEMORIALS":78257,"REPAIRS AND MAINTENANCE":66487,"LOSS ON INTERMENTS":35926,"OFFICE EXPENSE":33605},"All other expenses":42724},"Functional Expenses":{"value":null,"Program Service Expenses":466433,"Management And General Expenses":97624,"Fundraising Expenses":0}},"Assets":{"value":2220555,"Non-interest bearing cash":750651,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":43831,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":8080,"Prepaid expenses deferred charges":0,"Land, building, equipment":75285,"Investments publicly traded":1342708,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":437689,"Sum of Total Liabilities":0,"Accounts payable, accrued":18906,"Grants payable":0,"Deferred, revenue":418783,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1782866,"Net assets without donor restriction":947880,"Net assets with donor restriction":834986,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.8134172967995759,"percentile":0.6425511346700716},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.008865469708032408,"percentile":0.36302802771487597},"Liabilities to Assets Ratio":{"score":0.19710793022465103,"percentile":0.25274362415667456},"Operating Reserve Ratio":{"score":3.872448659281788,"percentile":0.7628422441105043},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.26801655295977744,"percentile":0.8493244650175964},"Revenue Growth":{"score":0.07939494498222084,"percentile":0.7107230956722439},"Asset Growth":{"score":0.0602992996228608,"percentile":0.5648157311806824},"Independent Voting Board Pct":{"score":0.9166666666666666,"percentile":0.24842690827196914},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5921085241549641,"percentile":0.5822775975360287}},"source_xml":"202302849349300830_public.xml"},{"Organization":{"value":null,"Person":["DELORES DENZEL","MICHAEL WIND","JOSEPH GUGINO","BONNIE LOWE","CARIN HERBECK","JOSEPH WIND","DAVID DEXHEIMER","MARK DEXHEIMER","GRICELA DIKIS","DAVID FIEGL","RICHARD KRAUSE","ROBERT LEADERSTORF","FRANK LIGNOS"],"Title":["President","Vice President","2ND VICE PRES","3RD VICE PRES","Secretary","Treasurer","Director","Director","Director","Director","Director","Director","Director"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[44000,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[44000,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization operates a state regulated cemetery on 108 acres in amherst, ny.","year":2023,"name":"MEMORIAL PARK CEMETERY ASSOC INC","phone":7166925353,"website":"WWW.WCMP3210.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1929,"state_legal_domicile":"NY","total_volunteers":null,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"3210 NIAGARA FALLS BLVD, AMHERST, NY, 14228, USA","city":"AMHERST","state":"NY","country":"USA","zip_code":14228},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":11,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":702438,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":596567,"Total revenue":{"value":596567,"ASSESSMENTS":4845,"FLOWERS":25324,"INTERMENTS":142632,"LOT SALES":158262,"MEMORIALS":265504},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":87795,"Investment income total":87795,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":18076,"Other total":18076,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":556897,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":311557,"Current officers":44000,"Disqualified persons":0,"Other salaries and wages":210041,"Pension plan contributions":0,"Other employee benefits":35649,"Payroll taxes":21867},"Other expenses":{"value":245340,"Management services":0,"Legal":0,"Accounting":10500,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1648,"Office expenses":13786,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":8177,"Insurance":21009,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":167455,"MEMORIALS":83302,"REPAIRS AND MAINTENANCE":41206,"LOSS ON INTERMENTS":28978,"UTILITIES":13969},"All other expenses":22765},"Functional Expenses":{"value":null,"Program Service Expenses":393771,"Management And General Expenses":110949,"Fundraising Expenses":0}},"Assets":{"value":2363146,"Non-interest bearing cash":240339,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":26699,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":9567,"Prepaid expenses deferred charges":0,"Land, building, equipment":67108,"Investments publicly traded":2019433,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":434739,"Sum of Total Liabilities":0,"Accounts payable, accrued":28646,"Grants payable":0,"Deferred, revenue":406093,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1928407,"Net assets without donor restriction":817000,"Net assets with donor restriction":1111407,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7070804834646263,"percentile":0.5413939081469069},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.20719408688026558,"percentile":0.7634263419310698},"Liabilities to Assets Ratio":{"score":0.18396620437332267,"percentile":0.2607942376108798},"Operating Reserve Ratio":{"score":4.2434166461661675,"percentile":0.7791700070671321},"Officer Compensation Ratio":{"score":0.07900922432694017,"percentile":0.6282869208863093},"Program Expense Growth":{"score":0.2150824202034557,"percentile":0.8165151529433137},"Revenue Growth":{"score":0.08124681128160952,"percentile":0.7161144179866406},"Asset Growth":{"score":0.061754851214872654,"percentile":0.5699359682989952},"Independent Voting Board Pct":{"score":0.8461538461538461,"percentile":0.20759782987810219},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6280492242714253,"percentile":0.6847885451974379}},"source_xml":"202403209349306190_public.xml"},{"Organization":{"value":null,"Person":["DAVID FIEGL","RICHARD KRAUSE","JAY KRAUSE","MARK C DEXHEIMER","ROBERT LEADERSTORF","MICHAEL WIND","CARIN HERBECK","DELORES STIEGLER","WILLIAM M WIND","DAVID DEXHEIMER","BONNIE LOWE","FRANK LIGNOS"],"Title":["Director","Director","Director","Director","Director","Director","Director","2nd vp","VP/SECY/TREAS","President","3rd vp","ACTING SECRETAR"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,40.0,0.0,0.0,0.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,34200,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,34200,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization operates a state regulated cemetery.","year":2015,"name":"MEMORIAL PARK CEMETERY ASSOCIATION INC","phone":7166925353,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1929,"state_legal_domicile":"NY","total_volunteers":null,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"3210 NIAGARA FALLS BOULEVARD, AMHERST, NY, 14228, USA","city":"AMHERST","state":"NY","country":"USA","zip_code":14228},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":10,"Number of employees total":7,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":7,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":312113,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":19467,"Investment income total":41041,"Net investment gain":-21574,"Income from invest bond proceeds":0},"Other revenues":{"value":292646,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":292646,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":258353,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":91699,"Current officers":34200,"Disqualified persons":0,"Other salaries and wages":10468,"Pension plan contributions":0,"Other employee benefits":27504,"Payroll taxes":19527},"Other expenses":{"value":166654,"Management services":0,"Legal":188,"Accounting":5300,"Lobbying services":0,"Investment management fees":10039,"Other services":0,"Advertising":4156,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":10496,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":10673,"Insurance":24788,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":101014,"MAINTENANCE":84773,"PAYROLL PROCESSING":8646,"FEES":3872,"GENERAL":3723},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1345672,"Non-interest bearing cash":200,"Savings and temp cash investments":231092,"Pledges and grants receivable":0,"Accounts receivable":23701,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":27580,"Prepaid expenses deferred charges":0,"Land, building, equipment":59844,"Investments publicly traded":1003255,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":632913,"Sum of Total Liabilities":0,"Accounts payable, accrued":61067,"Grants payable":0,"Deferred, revenue":571846,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":712759,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":712759,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.17224530859015805,"percentile":0.7262847233332362},"Liabilities to Assets Ratio":{"score":0.47033229494260115,"percentile":0.14351649288058824},"Operating Reserve Ratio":{"score":5.208656373256746,"percentile":0.8124578765986178},"Officer Compensation Ratio":{"score":0.13237701903984084,"percentile":0.4555660993374023},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.05522970376994458,"percentile":0.6277213131230838},"Asset Growth":{"score":0.0009056074862571704,"percentile":0.3238138547229793},"Independent Voting Board Pct":{"score":0.7692307692307693,"percentile":0.1782163753323027},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5236682767648111,"percentile":0.3832188454364396}},"source_xml":"201611369349300516_public.xml"},{"Organization":{"value":null,"Person":["DELORES DENZEL","MICHAEL WIND","JOSEPH GUGINO","BONNIE LOWE","CARIN HERBECK","JOSEPH WIND","DAVID DEXHEIMER","MARK DEXHEIMER","GRICELA DIKIS","DAVID FIEGL","RICHARD KRAUSE","ROBERT LEADERSTORF","FRANK LIGNOS"],"Title":["President","Vice President","2ND VICE PRES","3RD VICE PRES","Secretary","Treasurer","Director","Director","Director","Director","Director","Director","Director"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[52000,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[52000,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization operates a state regulated cemetery on 108 acres in amherst, ny.","year":2024,"name":"MEMORIAL PARK CEMETERY ASSOC INC","phone":7166925353,"website":"WWW.WCMP3210.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1929,"state_legal_domicile":"NY","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"3210 NIAGARA FALLS BLVD, AMHERST, NY, 14228, USA","city":"AMHERST","state":"NY","country":"USA","zip_code":14228},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":12,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":880237,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":653555,"Total revenue":{"value":653555,"FLOWERS":21530,"INTERMENTS":182163,"LOT SALES":161751,"MEMORIALS":288111},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":128952,"Investment income total":128952,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":97730,"Other total":97730,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":576766,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":327991,"Current officers":52000,"Disqualified persons":0,"Other salaries and wages":220750,"Pension plan contributions":0,"Other employee benefits":30967,"Payroll taxes":24274},"Other expenses":{"value":248775,"Management services":0,"Legal":0,"Accounting":11438,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":4000,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":19549,"Insurance":34268,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":150324,"MEMORIALS":77688,"REPAIRS AND MAINTENANCE":34084,"FLOWERS":20548,"LOSS ON INTERMENTS":18004},"All other expenses":29196},"Functional Expenses":{"value":null,"Program Service Expenses":431071,"Management And General Expenses":145695,"Fundraising Expenses":0}},"Assets":{"value":2652851,"Non-interest bearing cash":344262,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":30713,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":8756,"Prepaid expenses deferred charges":0,"Land, building, equipment":170679,"Investments publicly traded":2098441,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":420973,"Sum of Total Liabilities":0,"Accounts payable, accrued":30252,"Grants payable":0,"Deferred, revenue":390721,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":2231878,"Net assets without donor restriction":1058657,"Net assets with donor restriction":1173221,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7473932235950108,"percentile":0.570778519813426},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.3447605588040494,"percentile":0.8601145499838078},"Liabilities to Assets Ratio":{"score":0.15868701257628115,"percentile":0.27729019079597467},"Operating Reserve Ratio":{"score":4.599527364650482,"percentile":0.792805712069639},"Officer Compensation Ratio":{"score":0.09015788031888149,"percentile":0.5861999748967911},"Program Expense Growth":{"score":0.1827610151938325,"percentile":0.7902825276070886},"Revenue Growth":{"score":0.08972393980965211,"percentile":0.7391848092207653},"Asset Growth":{"score":0.06498527487388797,"percentile":0.5810657483528077},"Independent Voting Board Pct":{"score":0.9230769230769231,"percentile":0.252262282827331},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6548903233921907,"percentile":0.7535318794580335}},"source_xml":"202543179349305719_public.xml"},{"Organization":{"value":null,"Person":["DELORES STIEGLER","DAVID FIEGL","RICHARD KRAUSE","JOSEPH GUGINO","MARK DEXHEIMER","ROBERT LEADERSTORF","MICHAEL WIND","CARIN HERBECK","JOSEPH WIND","DAVID DEXHEIMER","BONNIE LOWE","FRANK LIGNOS","GRICELA DIKCIS"],"Title":["PRESIDENT","DIRECTOR","DIRECTOR","DIRECTOR","2ND VP","DIRECTOR","DIRECTOR","SECRETARY","DIRECTOR","DIRECTOR","VICE PRESIDE","TREASURER","THIRD VP"],"Hours":[40.0,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5],"Total Compensation":[36223,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[36223,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Regulated cemetery organization.","year":2017,"name":"MEMORIAL PARK CEMETERY ASSOC INC","phone":7166925353,"website":"WCMP3210.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DELORES STIEGLER","year_formation":1929,"state_legal_domicile":"NY","total_volunteers":null,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"3210 NIAGARA FALLS BLVD, AMHERST, NY, 14228, USA","city":"AMHERST","state":"NY","country":"USA","zip_code":14228},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":12,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":433654,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":159588,"Total revenue":{"value":159588,"INTERMENTS":142891,"OTHER":11057,"ASSESSMENTS":5640},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":29210,"Investment income total":29210,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":244856,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":244856,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":353252,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":225582,"Current officers":36223,"Disqualified persons":0,"Other salaries and wages":153097,"Pension plan contributions":0,"Other employee benefits":23090,"Payroll taxes":13172},"Other expenses":{"value":127670,"Management services":0,"Legal":0,"Accounting":4600,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":3006,"Office expenses":1618,"Information technology":0,"Royalties":0,"Occupancy":31939,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":6825,"Insurance":44685,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":34997,"LOSS ON INTERMENTS":15691,"MISC EXPENSES":14134,"BANK AND OTHER FEES":3037,"PAYROLL PROCESSING":2135},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":249592,"Management And General Expenses":103660,"Fundraising Expenses":0}},"Assets":{"value":1608628,"Non-interest bearing cash":200,"Savings and temp cash investments":236894,"Pledges and grants receivable":0,"Accounts receivable":26366,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":26941,"Prepaid expenses deferred charges":0,"Land, building, equipment":48809,"Investments publicly traded":1269418,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":623307,"Sum of Total Liabilities":0,"Accounts payable, accrued":54169,"Grants payable":0,"Deferred, revenue":569138,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":985321,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":228709,"Temporarily restricted net assets":0,"Permanently restricted net assets":756612},"Ratings":{"Program Expense Ratio":{"score":0.7065550938140478,"percentile":0.5410738884905706},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.18540587657441185,"percentile":0.7411320365567016},"Liabilities to Assets Ratio":{"score":0.38747740310376294,"percentile":0.16887361057169967},"Operating Reserve Ratio":{"score":4.553768980784256,"percentile":0.7911200686948683},"Officer Compensation Ratio":{"score":0.10254152842729836,"percentile":0.5436373377509771},"Program Expense Growth":{"score":0.7620421464627376,"percentile":0.968745099618595},"Revenue Growth":{"score":0.10015919107513632,"percentile":0.7642508044148538},"Asset Growth":{"score":0.04492293104172013,"percentile":0.5069388002277655},"Independent Voting Board Pct":{"score":0.9230769230769231,"percentile":0.252262282827331},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6362663362015272,"percentile":0.7068054587018634}},"source_xml":"201842259349301389_public.xml"},{"Organization":{"value":null,"Person":["DELORES DENZEL","BONNIE LOWE","MICHAEL WIND","GRICELA DIKCIS","CARIN HERBECK","FRANK LIGNOS","DAVID FIEGL","RICHARD KRAUSE","JOSEPH GUGINO","ROBERT LEADERSTORF","DAVID DEXHEIMER","MARK DEXHEIMER"],"Title":["PRESIDENT","VICE PRESIDE","2ND VICE PRE","3RD VICE PRE","SECRETARY","TREASURY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[38015,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[38015,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization operates a state regulated cemetery in amherst, new york","year":2020,"name":"MEMORIAL PARK CEMETERY ASSOC INC","phone":7166925353,"website":"WWW.WCMP3210.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DELORES DENZEL","year_formation":1929,"state_legal_domicile":"NY","total_volunteers":null,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"3210 NIAGARA FALLS BLVD, AMHERST, NY, 14228, USA","city":"AMHERST","state":"NY","country":"USA","zip_code":14228},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":11,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":559615,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":167872,"Total revenue":{"value":167872,"INTERMENTS":154042,"OTHER":8260,"ASSESSMENTS":5570},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":23895,"Investment income total":23895,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":367848,"Other total":8260,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":359588,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":437856,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":250382,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":200897,"Pension plan contributions":0,"Other employee benefits":34116,"Payroll taxes":15369},"Other expenses":{"value":187474,"Management services":0,"Legal":0,"Accounting":5500,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1859,"Office expenses":15765,"Information technology":0,"Royalties":0,"Occupancy":49287,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":5493,"Insurance":38323,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":71247,"LOSS ON INTERMENTS":41539,"MISCELLANEOUS":22702,"CREDIT CARD PROCESSING":4745,"PAYROLL PROCESSING":2261},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":302145,"Management And General Expenses":135711,"Fundraising Expenses":0}},"Assets":{"value":1944150,"Non-interest bearing cash":462160,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":30129,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":19830,"Prepaid expenses deferred charges":0,"Land, building, equipment":72952,"Investments publicly traded":1359079,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":595500,"Sum of Total Liabilities":0,"Accounts payable, accrued":73855,"Grants payable":0,"Deferred, revenue":480645,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":41000},"Fund balance":{"value":1348650,"Net assets without donor restriction":570477,"Net assets with donor restriction":778173,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.690055634729226,"percentile":0.5312394770125591},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.21757636946829517,"percentile":0.7732390890050073},"Liabilities to Assets Ratio":{"score":0.3063035259625029,"percentile":0.19916081234544838},"Operating Reserve Ratio":{"score":4.440158408243806,"percentile":0.7869014132041189},"Officer Compensation Ratio":{"score":0.08682078126141927,"percentile":0.5984072648881809},"Program Expense Growth":{"score":0.31741240687499456,"percentile":0.8727053361565242},"Revenue Growth":{"score":0.09578122182015947,"percentile":0.7541745162382193},"Asset Growth":{"score":0.05593534525069314,"percentile":0.5491020450389099},"Independent Voting Board Pct":{"score":0.9166666666666666,"percentile":0.24842690827196914},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6338540976349684,"percentile":0.7004855428074209}},"source_xml":"202112659349300401_public.xml"},{"Organization":{"value":null,"Person":["DAVID FIEGL","RICHARD KRAUSE","JAY KRAUSE","MARK C DEXHEIMER","ROBERT LEADERSTORF","MICHAEL WIND","CARIN HERBECK","FRANK LIGNOS","DELORES STIEGLER","WILLIAM M WIND","DAVID DEXHEIMER","BONNIE LOWE"],"Title":["Director","Director","Director","Director","Director","Director","Director","Director","2nd vp","VP/SECY/TREAS","President","3rd vp"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,40.0,0.0,40.0,0.0],"Total Compensation":[0,0,0,0,0,0,0,0,27333,0,39338,0],"Direct compensation":[0,0,0,0,0,0,0,0,27333,0,39338,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization operates a state regulated cemetery.","year":2013,"name":"MEMORIAL PARK CEMETERY ASSOCIATION INC","phone":7166925353,"website":null,"type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":"NY","total_volunteers":null,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"3210 NIAGARA FALLS BOULEVARD, AMHERST, NY, 14228, USA","city":"AMHERST","state":"NY","country":"USA","zip_code":14228},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":10,"Number of employees total":7,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":7,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":276827,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":0,"Total revenue":0,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":34104,"Investment income total":35088,"Net investment gain":-984,"Income from invest bond proceeds":0},"Other revenues":{"value":242723,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":242723,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":270169,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":111128,"Current officers":66671,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":25383,"Payroll taxes":19074},"Other expenses":{"value":159041,"Management services":0,"Legal":375,"Accounting":5100,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":259,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":11640,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":15531,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":126136,"MAINTENANCE":98046,"INSURANCE":20953,"GENERAL":4884,"FEES":2253},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":270169,"Fundraising Expenses":0}},"Assets":{"value":1343209,"Non-interest bearing cash":200,"Savings and temp cash investments":210355,"Pledges and grants receivable":0,"Accounts receivable":37438,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":26699,"Prepaid expenses deferred charges":0,"Land, building, equipment":73895,"Investments publicly traded":994622,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":730935,"Sum of Total Liabilities":0,"Accounts payable, accrued":81908,"Grants payable":0,"Deferred, revenue":649027,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":612274,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":612274,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.024051122181001132,"percentile":0.4628071247375261},"Liabilities to Assets Ratio":{"score":0.5441707135672855,"percentile":0.12450654094419672},"Operating Reserve Ratio":{"score":4.971736209557721,"percentile":0.8052727231941578},"Officer Compensation Ratio":{"score":0.24677516665494562,"percentile":0.2451303926112563},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.8333333333333334,"percentile":0.20587825144360158},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.452402051583489,"percentile":0.21604525093377847}},"source_xml":"201402059349300440_public.xml"},{"Organization":{"value":null,"Person":["DELORES STIEGLER","DAVID FIEGL","RICHARD KRAUSE","JAY KRAUSE","MARK DEXHEIMER","ROBERT LEADERSTORF","MICHAEL WIND","CARIN HERBECK","WILLIAM M WIND","DAVID DEXHEIMER","BONNIE LOWE","FRANK LIGNOS","GRICELA DIKCIS"],"Title":["VICE PRESIDE","DIRECTOR","DIRECTOR","DIRECTOR","3RD VP","DIRECTOR","DIRECTOR","SECRETARY","PRESIDENT","DIRECTOR","2ND VP","TREASURER","DIRECTOR"],"Hours":[40.0,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5,0.5],"Total Compensation":[31444,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[31444,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Regulated cemetery organization.","year":2016,"name":"MEMORIAL PARK CEMETERY ASSOC INC","phone":7166925353,"website":"WCMP3210.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"DELORES STIEGLER","year_formation":1929,"state_legal_domicile":"NY","total_volunteers":null,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"3210 NIAGARA FALLS BLVD, AMHERST, NY, 14228, USA","city":"AMHERST","state":"NY","country":"USA","zip_code":14228},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":12,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":418406,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":157334,"Total revenue":{"value":157334,"INTERMENTS":133057,"OTHER":18642,"ASSESSMENTS":5635},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":23563,"Investment income total":30390,"Net investment gain":-6827,"Income from invest bond proceeds":0},"Other revenues":{"value":237509,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":237509,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":312493,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":209448,"Current officers":31444,"Disqualified persons":0,"Other salaries and wages":143630,"Pension plan contributions":0,"Other employee benefits":19551,"Payroll taxes":14823},"Other expenses":{"value":103045,"Management services":0,"Legal":0,"Accounting":5500,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":3431,"Office expenses":1364,"Information technology":0,"Royalties":0,"Occupancy":35577,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":7421,"Insurance":27349,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":22403,"MISC EXPENSES":11708,"LOSS ON INTERMENTS":6336,"BANK AND OTHER FEES":2942,"PAYROLL PROCESSING":1417},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":226652,"Management And General Expenses":85841,"Fundraising Expenses":0}},"Assets":{"value":1506256,"Non-interest bearing cash":200,"Savings and temp cash investments":234993,"Pledges and grants receivable":0,"Accounts receivable":32607,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":21625,"Prepaid expenses deferred charges":0,"Land, building, equipment":52423,"Investments publicly traded":1164408,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":657769,"Sum of Total Liabilities":0,"Accounts payable, accrued":58402,"Grants payable":0,"Deferred, revenue":599367,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":848487,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":136487,"Temporarily restricted net assets":0,"Permanently restricted net assets":712000},"Ratings":{"Program Expense Ratio":{"score":0.7253026467792879,"percentile":0.5536227272361096},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.2531345152794176,"percentile":0.8032381983822459},"Liabilities to Assets Ratio":{"score":0.43669137251569456,"percentile":0.15321627148974246},"Operating Reserve Ratio":{"score":4.820127170848627,"percentile":0.8004142467077815},"Officer Compensation Ratio":{"score":0.10062305395640862,"percentile":0.5499219309739899},"Program Expense Growth":{"score":1.2000000000000002,"percentile":0.9928573325986867},"Revenue Growth":{"score":0.10675787670810001,"percentile":0.7786327033238508},"Asset Growth":{"score":0.031802712502582424,"percentile":0.4534733532072063},"Independent Voting Board Pct":{"score":0.9230769230769231,"percentile":0.252262282827331},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6510860122322113,"percentile":0.7443101858397647}},"source_xml":"201721319349304542_public.xml"},{"Organization":{"value":null,"Person":["Delores Steigler","Bonnie Lowe","Mark Dexheimer","Gricela Dikcis","Carin Herbeck","Frank Lignos","David Fiegl","Richard Krause","Joseph Gugino","Robert Leaderstorf","Joseph Wind","David Dexheimer"],"Title":["President","Vice President","2nd Vice President","3rd Vice President","Secretary","Treasury","Director","Director","Director","Director","Director","Director"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[37684,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[37684,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Regulated cemetery organization","year":2019,"name":"Memorial Park Cemetery Assoc Inc","phone":7166925353,"website":"www.wcmp3210.com","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Delores Stiegler","year_formation":1929,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"3210 Niagara Falls Blvd, Amherst, NY, 14228, USA","city":"Amherst","state":"NY","country":"USA","zip_code":14228},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":12,"Number of independent voting members":11,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":560349,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":167971,"Total revenue":{"value":167971,"Interments":151313,"Other":11143,"Assessments":5515},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":35051,"Investment income total":35051,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":357327,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":357327,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":447758,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":259940,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":205848,"Pension plan contributions":0,"Other employee benefits":34826,"Payroll taxes":19266},"Other expenses":{"value":187818,"Management services":0,"Legal":0,"Accounting":4900,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":1948,"Office expenses":13990,"Information technology":0,"Royalties":0,"Occupancy":66763,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":6385,"Insurance":20179,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":73653,"Loss on interments":47591,"Miscellaneous":20515,"Credit card processing":3723,"Payroll processing":1824},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":319694,"Management And General Expenses":128064,"Fundraising Expenses":0}},"Assets":{"value":1824454,"Non-interest bearing cash":200,"Savings and temp cash investments":336110,"Pledges and grants receivable":0,"Accounts receivable":44999,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":22494,"Prepaid expenses deferred charges":0,"Land, building, equipment":78444,"Investments publicly traded":1342207,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":577462,"Sum of Total Liabilities":0,"Accounts payable, accrued":70545,"Grants payable":0,"Deferred, revenue":506917,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":1246992,"Net assets without donor restriction":451063,"Net assets with donor restriction":795929,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7139883597836332,"percentile":0.545859279965843},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.20093013461253612,"percentile":0.7572158276504333},"Liabilities to Assets Ratio":{"score":0.3165122277678692,"percentile":0.19496671763080659},"Operating Reserve Ratio":{"score":4.07464299912006,"percentile":0.7720479061423422},"Officer Compensation Ratio":{"score":0.08416153368560696,"percentile":0.6082981245363355},"Program Expense Growth":{"score":0.40666249020838124,"percentile":0.9055587784414924},"Revenue Growth":{"score":0.10301821137993743,"percentile":0.770625650398071},"Asset Growth":{"score":0.05244350558328896,"percentile":0.5360826303041891},"Independent Voting Board Pct":{"score":0.9166666666666666,"percentile":0.24842690827196914},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6391253072497136,"percentile":0.7141706945247994}},"source_xml":"202003219349311165_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["DELORES DENZEL","MICHAEL WIND","JOSEPH GUGINO","BONNIE LOWE","CARIN HERBECK","JOSEPH WIND","DAVID DEXHEIMER","MARK DEXHEIMER","GRICELA DIKIS","DAVID FIEGL","RICHARD KRAUSE","ROBERT LEADERSTORF","FRANK LIGNOS"],"Title":["President","Vice President","2ND VICE PRES","3RD VICE PRES","Secretary","Treasurer","Director","Director","Director","Director","Director","Director","Director"],"Hours":[40.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0,1.0],"Total Compensation":[52000,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[52000,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"The organization operates a state regulated cemetery on 108 acres in amherst, ny.","year":2024,"name":"MEMORIAL PARK CEMETERY ASSOC INC","phone":7166925353,"website":"WWW.WCMP3210.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":1929,"state_legal_domicile":"NY","total_volunteers":null,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"3210 NIAGARA FALLS BLVD, AMHERST, NY, 14228, USA","city":"AMHERST","state":"NY","country":"USA","zip_code":14228},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":13,"Number of independent voting members":12,"Number of employees total":6,"Total Gross UBI":0,"Net unrelated business taxable income":null,"Number of employees":6,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":880237,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":653555,"Total revenue":{"value":653555,"FLOWERS":21530,"INTERMENTS":182163,"LOT SALES":161751,"MEMORIALS":288111},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":128952,"Investment income total":128952,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":97730,"Other total":97730,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":576766,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":327991,"Current officers":52000,"Disqualified persons":0,"Other salaries and wages":220750,"Pension plan contributions":0,"Other employee benefits":30967,"Payroll taxes":24274},"Other expenses":{"value":248775,"Management services":0,"Legal":0,"Accounting":11438,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":4000,"Office expenses":0,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":19549,"Insurance":34268,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":150324,"MEMORIALS":77688,"REPAIRS AND MAINTENANCE":34084,"FLOWERS":20548,"LOSS ON INTERMENTS":18004},"All other expenses":29196},"Functional Expenses":{"value":null,"Program Service Expenses":431071,"Management And General Expenses":145695,"Fundraising Expenses":0}},"Assets":{"value":2652851,"Non-interest bearing cash":344262,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":30713,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":8756,"Prepaid expenses deferred charges":0,"Land, building, equipment":170679,"Investments publicly traded":2098441,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":420973,"Sum of Total Liabilities":0,"Accounts payable, accrued":30252,"Grants payable":0,"Deferred, revenue":390721,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":2231878,"Net assets without donor restriction":1058657,"Net assets with donor restriction":1173221,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.7473932235950108,"percentile":0.570778519813426},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.3447605588040494,"percentile":0.8601145499838078},"Liabilities to Assets Ratio":{"score":0.15868701257628115,"percentile":0.27729019079597467},"Operating Reserve Ratio":{"score":4.599527364650482,"percentile":0.792805712069639},"Officer Compensation Ratio":{"score":0.09015788031888149,"percentile":0.5861999748967911},"Program Expense Growth":{"score":0.1827610151938325,"percentile":0.7902825276070886},"Revenue Growth":{"score":0.08972393980965211,"percentile":0.7391848092207653},"Asset Growth":{"score":0.06498527487388797,"percentile":0.5810657483528077},"Independent Voting Board Pct":{"score":0.9230769230769231,"percentile":0.252262282827331},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6548903233921907,"percentile":0.7535318794580335}},"source_xml":"202543179349305719_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}