Endowment Care and Special Care Funds of Italian Cemetery Inc
Nonprofit profile at a glance
- EIN
- 946435946
- IRS 990 coverage
- 2011–2024
- Forms available
- Form 990 2024
- Location
- Colma, CA, USA
- Phone
- 6507551511
- Rating confidence
- Limited
Reported finances
- Revenue
- $929,970
- Expenses
- $492,833
- Assets
- $7,389,566
- Liabilities
- $2,845,275
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- STEVE BALESTRIERI (VICE PRESIDENT)
- JOSEPH SILVESTRI (PRESIDENT)
Highest reported compensation
- JOSEPH SILVESTRI (PRESIDENT): $5,000 total reported compensation
- KENNETH E RUSSI (TREASURER): $3,850 total reported compensation
- STEVE BALESTRIERI (VICE PRESIDENT): $3,000 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Italian cemetery operates a cemetery which sells grave and mausoleum space. A portion of the sales must be deposited with endowment and special care funds for the current and future maintenance of the cemetery.
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: 90
- Accountability: 77
- Sustainability: 73
- Growth: 60
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: 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: 4 of 9 controls in place; rating input score 44
- Conflict-of-interest policy: Fail
- Whistleblower policy: Pass
- Document-retention policy: Fail
- CEO compensation review process: Fail
- Other executive compensation review process: Fail
- Form 990 shared with the board: Fail
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 47%; rating input score 91; 91st percentile among comparable filings
- Total-asset coverage ratio: 14.99; rating input score 95; 95th percentile among comparable filings
- Liabilities to assets ratio: 0.39; rating input score 20; 20th percentile among comparable filings
- Officer compensation ratio: Limited
Growth
- Program expense growth: Limited
- Revenue growth: 11.6% per year; rating input score 100; 71st percentile among comparable filings
- Asset growth: 2.6% 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: 8 of 8 board members independent · 4 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $5K · 10 people listed
- Consistency: 12 of 12 current checks pass
- Schedules: 3 filed schedules
- Filing history: 14 filing years from 2011 to 2024
- Contacts: How to reach this organization
- Related organizations: 2 filed related-organization links
- 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.
- Moderate — Accountability: Governance controls: 5 of 9 not reported.
- High — Sustainability: Liabilities to assets ratio scored 20/100.