Elmlawn Cemetery & Crematory Inc

Nonprofit profile at a glance

EIN
160365550
IRS 990 coverage
2016–2025
Forms available
Form 990 2025
Location
Kenmore, NY, USA
Phone
7168768131
Rating
72
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$2,275,975
Expenses
$2,004,876
Assets
$8,315,250
Liabilities
$492,777

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

Leadership & pay

9 people listed

Executive titles in this filing

  • MICHAEL AUSTIN (PRESIDENT)

Highest reported compensation

  • MICHAEL AUSTIN (PRESIDENT): $140,841 total reported compensation
  • DANIEL TIRONE (TREASURER): $2,250 total reported compensation
  • RICHARD ADAMS (DIRECTOR): $2,250 total reported compensation

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

Overview

Mission

The most significant activities of the cemetery are to provide for the disposal or burial of deceased human beings.

What it reported doing in 2025

Burials, cremations & related activities

Operating model

Revenue model
Other-operating. 77% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 46
  • Transparency & Controls: 90
  • Accountability: 95
  • Sustainability: 62
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 54.7%; rating input score 55
  • Program expense ratio: 47%; rating input score 47
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd 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: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 11.9%; rating input score 60; 60th percentile among comparable filings
  • Total-asset coverage ratio: 4.15; rating input score 77; 77th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 57; 57th percentile among comparable filings
  • Officer compensation ratio: 7.9%; rating input score 41; 41st percentile among comparable filings

Growth

  • Program expense growth: 0.7% per year; rating input score 100; 15th percentile among comparable filings
  • Revenue growth: 5.4% per year; rating input score 100; 41st percentile among comparable filings
  • Asset growth: 5.5% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 54.7% of revenue deployed · 47% of spending went to programs
  • Governance: 8 of 8 board members independent · 8 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $943K in reported program spending
  • Leadership: top reported pay $141K · 9 people listed
  • Consistency: 29 of 29 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2016 to 2025
  • Contacts: How to reach this organization
  • Money network: 9 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.

  • Review — Financial Efficiency: Mission deployment rate scored 55/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 47/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 41/100.
  • Review — Sustainability: Liabilities to assets ratio scored 57/100.