Baron Hirsch Cemetery Association Inc

Nonprofit profile at a glance

EIN
135576827
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Staten Island, NY, USA
Phone
7186980162
Rating confidence
Limited

Reported finances

Revenue
$1,786,739
Expenses
$1,189,899
Assets
$16,600,335
Liabilities
$16,075

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • BARBARA R LORING ROFF 0525 (PRESIDENT/DIR (DECEASED))
  • PAMELA ITZKOWSKI (PRESIDENT)

Highest reported compensation

  • PAMELA ITZKOWSKI (PRESIDENT): $158,609 total reported compensation
  • BARBARA R LORING ROFF 0525 (PRESIDENT/DIR (DECEASED)): $10,167 total reported compensation
  • RICHARD FREIMAN (VP/TREAS/DIR): $4,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To own and operate a non-profit cemetery for the benefit of plot owners.

What it reported doing in 2025

The maintenance of the cemetery, the sales of graves, the sale of grave care and the burial of the deceased were the program services provided by the expenditures in part ix.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

- The available evidence is not sufficient to produce an overall rating for this filing. This is not a warning sign.

Rating breakdown

  • Financial Efficiency: NotEnoughData
  • Transparency & Controls: 70
  • Accountability: 81
  • Sustainability: 79
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: Limited
  • Program expense ratio: Limited
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 75%; rating input score 75; 19th percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Fail
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 33.4%; rating input score 84; 84th percentile among comparable filings
  • Total-asset coverage ratio: 13.95; rating input score 94; 94th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 73; 73rd percentile among comparable filings
  • Officer compensation ratio: 15.3%; rating input score 24; 24th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -0.2% per year; rating input score 0; 11th percentile among comparable filings
  • Asset growth: 3.4% per year; rating input score 100; 28th percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 3 of 4 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $159K · 6 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 1 contractor listed · $605K reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 5 filed schedules · includes major donors and executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Revenue growth scored 0/100.
  • Review — Accountability: Governance controls: Other executive compensation review process not reported.
  • High — Sustainability: Officer compensation ratio scored 24/100.