Melville Cemetery Association Inc

Nonprofit profile at a glance

EIN
111688372
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
Melville, NY, USA
Phone
6313518201
Rating
74
Verdict
SUPPORTED
Rating confidence
Moderate

Reported finances

Revenue
$390,999
Expenses
$225,743
Assets
$2,826,537
Liabilities
$2,696

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

Leadership & pay

5 people listed

Executive titles in this filing

  • HARRY JOS (PRESIDENT)
  • ROBIN JEDLICKA (VICE-PRESIDENT/TREASURER)

Highest reported compensation

  • HARRY JOS (PRESIDENT): $31,450 total reported compensation
  • JENNIFER ARELLA (SECRETARY/ASSISTANT TREASURER): $6,621 total reported compensation
  • ROBIN JEDLICKA (VICE-PRESIDENT/TREASURER): $5,517 total reported compensation

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

Overview

Mission

Operates nonprofit cemetery

What it reported doing in 2024

Operation of nonprofit cemetery

Operating model

Revenue model
Earned-program. 65% of the money available for current operations came from fees and other program 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 reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 45
  • Transparency & Controls: 90
  • Accountability: 100
  • Sustainability: 78
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 31.1%; rating input score 31
  • Program expense ratio: 83.3%; rating input score 83
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th 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: 9 of 9 controls in place; rating input score 100
    • 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: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 42.3%; rating input score 89; 89th percentile among comparable filings
  • Total-asset coverage ratio: 12.52; rating input score 91; 91st percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 56; 56th percentile among comparable filings
  • Officer compensation ratio: 19.3%; rating input score 20; 20th percentile among comparable filings

Growth

  • Program expense growth: 4.4% per year; rating input score 100; 51st percentile among comparable filings
  • Revenue growth: 6.1% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 8.9% per year; rating input score 100; 62nd percentile among comparable filings

Details

  • Where the money goes: 31.1% of revenue deployed · 83.3% of spending went to programs
  • Governance: 5 of 5 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $188K in reported program spending
  • Leadership: top reported pay $31K · 5 people listed
  • Consistency: 25 of 25 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 3 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.

  • Moderate — Financial Efficiency: Mission deployment rate scored 31/100.
  • High — Sustainability: Officer compensation ratio scored 20/100.
  • Review — Sustainability: Liabilities to assets ratio scored 56/100.