The Salem Cemetery Association

Nonprofit profile at a glance

EIN
210554485
IRS 990-EZ coverage
2018–2024
Forms available
Form 990-EZ 2024
Location
Salem, NJ, USA
Phone
8569356462
Rating
92
Verdict
STRONG
Rating confidence
Moderate
Sector
Cemeteries

Reported finances

Revenue
$149,475
Expenses
$37,146
Assets
$286,791
Liabilities
$11,910

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

Leadership & pay

5 people listed

Executive titles in this filing

  • JOHN J ELK (PRESIDENT)

People named in this filing

  • RONALD MAGILL (TREASURER)
  • JOHN J ELK (PRESIDENT)
  • DOUGLAS L HOGATE (SECRETARY)

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

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

Overview

Mission

Solely for the purpose of the disposal of human bodies by burial or cremation exclusively for the benefit of its lot owners who hold lots for bona fide burial purposes.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
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. Liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 99
  • Transparency & Controls: 82
  • Sustainability: 86
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 97.3%; rating input score 97

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 75.1%; rating input score 97; 97th percentile among comparable filings
  • Total-asset coverage ratio: 7.72; rating input score 98; 98th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 31; 31st percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 0.7% per year; rating input score 100; 32nd percentile among comparable filings
  • Revenue growth: 18.6% per year; rating input score 100; 82nd percentile among comparable filings
  • Asset growth: 6.6% per year; rating input score 100; 50th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 97.3% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $36K in reported program spending
  • Leadership: top reported pay $0 · 5 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 1 filed schedules
  • Filing history: 6 filing years from 2018 to 2024
  • 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.

  • Moderate — Sustainability: Liabilities to assets ratio scored 31/100.