The Evergreens Cemetery
Nonprofit profile at a glance
- EIN
- 110729120
- IRS 990 coverage
- 2013–2024
- Forms available
- Form 990 2024
- Location
- Brooklyn, NY, USA
- Phone
- 7184555300
- Rating confidence
- Limited
Reported finances
- Revenue
- $15,924,212
- Expenses
- $6,976,138
- Assets
- $276,402,749
- Liabilities
- $659,701
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- JULIE BOSE (PRESIDENT & SECRETARY)
Highest reported compensation
- JULIE BOSE (PRESIDENT & SECRETARY): $555,802 total reported compensation
- KARIM PARCHMENT (CHIEF FINANCIAL OFFICER): $440,646 total reported compensation
- JUAN ESTEVEZ (INTERMENT FOREMAN): $134,019 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
The evergreens, located in brooklyn, New York is a nonsectarian not-for-profit membership corporation and is a regulated cemetery corporation under the New York state cemetery law. Its mission is to sell lots, graves and other space to the general public for the purpose of burial of the human dead and to maintain the grounds of those buried. All services provided are cemetery related which includes interments, general maintenance, special endowed care and installation of foundations.
What it reported doing in 2024
The evergreens cemetery was organized in 1849 as a non-sectarian cemetery, under the rural cemetery act of 1847. The cemetery borders brooklyn and queens and covers 225 acres of rolling hills and gently sloping meadows. The evergreens is the final resting place of more than 532,000 people. It offers a selection of burial options including family lots (two graves and up), single graves (accommodates up to three interments when possible), an urn garden, community and private family mausoleums. In addition, the cemetery offers a chapel mausoleum and niches. The evergreens cemetery is named to the national register of historic places and is accredited as an arbnet level ii arboretum.
Operating model
- Revenue model
- Earned-program. 71% of the money available for current operations came from fees and other program 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: 53
- Accountability: 88
- Sustainability: 86
- Growth: 60
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: Limited
- Program expense ratio: Limited
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 91.7%; rating input score 92; 6th percentile among comparable filings
- Pay-setting controls: 3 of 6 controls in place; rating input score 50
- Compensation committee: Pass
- 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: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 87.5%; rating input score 88; 20th 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: 56.2%; rating input score 95; 95th percentile among comparable filings
- Total-asset coverage ratio: 39.62; rating input score 99; 99th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 95; 95th percentile among comparable filings
- Officer compensation ratio: 19%; rating input score 5; 5th percentile among comparable filings
Growth
- Program expense growth: Limited
- Revenue growth: 0.7% per year; rating input score 100; 11th percentile among comparable filings
- Asset growth: 6% per year; rating input score 100; 42nd percentile among comparable filings
Details
- Where the money goes: Financial trends and filed revenue, expense, asset, and liability detail
- Governance: 7 of 8 board members independent · 8 of 9 filing controls reported
- Programs: 1 filed program accomplishment
- Leadership: top reported pay $556K · 10 people listed · 3 of 6 pay-setting controls reported
- Highest-paid contractors: 5 contractors listed · $2.4M reported
- Consistency: 14 of 15 current checks pass · 1 finding to review
- Schedules: 6 filed schedules · includes major donors, foreign activity, and executive pay
- Filing history: 11 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: 9 filed money-flow records
- Related organizations: 1 filed related-organization link
- 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 — 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.
- Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.
- High — Sustainability: Officer compensation ratio scored 5/100.