Us Columbarium Co Inc

Nonprofit profile at a glance

EIN
111758772
IRS 990 coverage
2010–2023
Forms available
Form 990 2023
Location
Middle Village, NY, USA
Phone
7188219700
Rating
62
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Cemeteries

Official website

Reported finances

Revenue
$1,393,757
Expenses
$926,103
Assets
$6,416,303
Liabilities
$557,092

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • JP DITROIA (President)

Highest reported compensation

  • JP DITROIA (President): $138,419 total reported compensation
  • ERNEST AMADOR (Director): $4,000 total reported compensation
  • MARISSA TARANTINO (Director): $2,200 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization provides crematory and columbarium services

Operating model

Revenue model
Earned-program. 84% 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 a large share of total spending goes to programs. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 66
  • Transparency & Controls: 90
  • Accountability: 0
  • Sustainability: 75
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 58.8%; rating input score 59
  • Program expense ratio: 100%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: 0%; rating input score 0; 4th percentile among comparable filings
  • Governance controls: 0 of 9 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 33.6%; rating input score 87; 87th percentile among comparable filings
  • Total-asset coverage ratio: 6.93; rating input score 89; 89th percentile among comparable filings
  • Liabilities to assets ratio: 0.09; rating input score 46; 46th percentile among comparable filings
  • Officer compensation ratio: 15.6%; rating input score 21; 21st percentile among comparable filings

Growth

  • Program expense growth: 2.3% per year; rating input score 100; 31st percentile among comparable filings
  • Revenue growth: 3.9% per year; rating input score 100; 39th percentile among comparable filings
  • Asset growth: 8.7% per year; rating input score 100; 54th percentile among comparable filings

Details

  • Where the money goes: 58.8% of revenue deployed · 100% of spending went to programs
  • Governance: 0 of 3 board members independent · 0 of 9 filing controls reported
  • Programs: 1 filed program accomplishment
  • Leadership: top reported pay $138K · 3 people listed
  • Consistency: 28 of 28 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 12 filing years from 2010 to 2023
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • High — Sustainability: Officer compensation ratio scored 21/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 46/100.