Pinelawn Memorial Park and Arboretum

Legal name: Pinelawn Cemetery

Nonprofit profile at a glance

EIN
111190044
IRS 990 coverage
2015–2024
Official website data refreshed
Aug 2026
Forms available
Form 990 2024
Location
Farmingdale, NY, US
Phone
(631) 249-6100
Rating confidence
Limited

Official website

Reported finances

Revenue
$42,855,178
Expenses
$37,530,682
Assets
$161,903,602
Liabilities
$0

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

Leadership & pay

22 people listed

Executive titles in this filing

  • JUSTIN D LOCKE (DIRECTOR, PRESIDENT & SUPERINTENDENT)
  • ALEXANDRA LOCKE (EXECUTIVE VICE PRESIDENT)
  • BRIAN GOBLEWSKI (VICE PRESIDENT OF SALES & MARKETING)

Highest reported compensation

  • JUSTIN D LOCKE (DIRECTOR, PRESIDENT & SUPERINTENDENT): $631,443 total reported compensation
  • CHONG YUN (COUNSELOR): $363,636 total reported compensation
  • ALEXANDRA LOCKE (EXECUTIVE VICE PRESIDENT): $348,280 total reported compensation

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

Overview

Mission

To make Pinelawn as beautiful and as tasteful as possible, providing a tranquil and affordable memorial park for families to remember their loved ones.

What it reported doing in 2024

The purpose of the cemetery is to provide interment and entombment services and care for graves, mausoleums, and lawn crypts. All revenue and expenses are related to this activity.

Operating model

Revenue model
Other-operating. 83% of the money available for current operations came from other operating revenue.
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: 71
  • 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; 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: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 50%; rating input score 50; 8th 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: 12.4%; rating input score 72; 72nd percentile among comparable filings
  • Total-asset coverage ratio: 4.31; rating input score 82; 82nd percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 99; 99th percentile among comparable filings
  • Officer compensation ratio: 8.9%; rating input score 25; 25th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: 4.9% per year; rating input score 100; 43rd percentile among comparable filings
  • Asset growth: 1.7% per year; rating input score 100; 16th percentile among comparable filings

Details

  • What they do: 3 programs and campaigns described on the official site · 1 operating location identified
  • Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
  • Governance: 6 of 12 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $631K · 22 people listed · 2 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $5.5M reported
  • Consistency: 10 of 10 current checks pass
  • Schedules: 5 filed schedules · includes foreign activity and executive pay
  • Filing history: 9 filing years from 2015 to 2024
  • Contacts: How to reach this organization
  • Money network: 22 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.

  • Review — Accountability: Independent voting board scored 50/100.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 25/100.