Silver Mount Cemetery Association

Nonprofit profile at a glance

EIN
135579013
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Staten Island, NY, USA
Phone
7187207020
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$226,569
Expenses
$238,017
Assets
$14,381,286
Liabilities
$0

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

Leadership & pay

8 people listed

Executive titles in this filing

  • Carol Berardi (President)
  • Jacqueline Helt (Vice President)

People named in this filing

  • Carol Berardi (President)
  • Jacqueline Helt (Vice President)
  • Doris Striffolina (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

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

Overview

Mission

We are comprised of an all volunteer group whose mission is to provide a peaceful resting place for our loved ones in a park like landscape setting. Our goal is to establish a self -sustaining community asset that transcends the traditional concept of a cemetery. We want to empower the community, ensuring its lasting positive impact through historical and cultural engagement. With the support of our elected officials, Veterans Associations neighborhood civic groups and dedicated Silver Mount Volunteers, we would like to preserve Silver Mount Cemeterys beauty and Serenity for future generations to come, all while maintaining financial stability.

What it reported doing in 2025

Silver Mount Cemetery is an all-volunteer organization dedicated to the respectful care, maintenance, preservation, and historical stewardship of Silver Mount Cemetery in accordance with the New York Not-For-Profit Corporation Law, Section 1501 et seq. Silver Mount honors its long history as a sacred and dignified resting place for our community. Looking ahead, we strive to sustain these grounds as a peaceful, park-like landscape and a self-supporting community asset, enriching public engagement through its history, culture, preservation efforts and enduring beauty for generations to come.

Operating model

Revenue model
Earned-program. 92% 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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and program spending has declined or grown slowly.

Rating breakdown

  • Financial Efficiency: 86
  • Transparency & Controls: 90
  • Accountability: 63
  • Sustainability: 58
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.2%; rating input score 99
  • Program expense ratio: 94.5%; rating input score 94
  • 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: 87.5%; rating input score 88; 26th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -5.1%; rating input score 25; 25th percentile among comparable filings
  • Total-asset coverage ratio: 60.42; rating input score 99; 99th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: -1.1% per year; rating input score 0; 25th percentile among comparable filings
  • Revenue growth: 0.1% per year; rating input score 100; 21st percentile among comparable filings
  • Asset growth: 0.1% per year; rating input score 100; 22nd percentile among comparable filings

Details

  • Where the money goes: 99.2% of revenue deployed · 94.5% of spending went to programs
  • Governance: 7 of 8 board members independent · 2 of 7 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $0 · 8 people listed
  • Consistency: 17 of 17 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 14 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • 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.

  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Operating margin scored 25/100.