Lebanon Cemetery Association of Queens Inc

Nonprofit profile at a glance

EIN
111104610
IRS 990 coverage
2010–2024
Forms available
Form 990 2024
Location
Glendale, NY, USA
Phone
7188210200
Rating confidence
Limited

Official website

Reported finances

Revenue
$14,442,278
Expenses
$7,961,601
Assets
$243,558,844
Liabilities
$137,399

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

13 people listed

Executive titles in this filing

  • JAY L IVLER (PRESIDENT & DIRECTOR)
  • MATTHEW IVLER (VICE PRESIDENT & DIRECTOR)

Highest reported compensation

  • JAY L IVLER (PRESIDENT & DIRECTOR): $442,060 total reported compensation
  • MATTHEW IVLER (VICE PRESIDENT & DIRECTOR): $320,034 total reported compensation
  • JORDAN IVLER (SECRETARY & DIR. OF SALES): $202,389 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Mount lebanon cemetery corporation was formed in 1914 and organized as the lebanon cemetery association of queens, inc. By a certificate of incorporation filed in 1929. Our mission, then and now, is to maintain and operate a cemetery. Services provided include the sale of burial space, to make interments and the maintenance of our grounds.

What it reported doing in 2024

The maintenance of the cemetery, the sale of graves, the care of graves, and the burial of the dead were the program services provided relating to the expenditures shown in part ix. In 2024, the organization sold 58 graves, 9 family plots, 15 mausoleum crypt spaces, and 5 mausoleum niche spaces which led to sales of $639,604. In addition, the organization held 211 interments.

Operating model

Revenue model
Investment-supported. 85% of the money available for current operations came from recurring investment income.
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: 46
  • Accountability: 37
  • Sustainability: 84
  • 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; 62nd percentile among comparable filings
  • Pay-setting controls: 2 of 6 controls in place; rating input score 33
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: 0%; rating input score 0; 4th percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 3rd 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: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 44.9%; rating input score 93; 93rd percentile among comparable filings
  • Total-asset coverage ratio: 30.59; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 97; 97th percentile among comparable filings
  • Officer compensation ratio: 22.7%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 2.6% per year; rating input score 100; 22nd percentile among comparable filings
  • Asset growth: 4.7% per year; rating input score 100; 33rd percentile among comparable filings

Details

  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 0 of 7 board members independent · 8 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $442K · 13 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 3 contractors listed · $2.3M reported
  • Consistency: 13 of 13 current checks pass
  • Schedules: 5 filed schedules · includes foreign activity and executive pay
  • Filing history: 14 filing years from 2010 to 2024
  • Contacts: How to reach this organization
  • Money network: 14 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.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

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

  • High — Accountability: Independent voting board scored 0/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • Review — Accountability: Governance controls: Audit committee oversight not reported.
  • High — Sustainability: Officer compensation ratio scored 3/100.