Form 990 for tax year 2024
Filed by ST MICHAEL CEMETERY CORPORATION.
Totals
- Total revenue
- $5,406,458
- Total expenses
- $3,570,355
- Contributions and grants received
- $0
- Grants paid
- $0
- Program service revenue
- $3,739,386
- Investment income
- $1,691,850
- Other revenue
- -$24,778
- Total assets, end of year
- $28,850,377
- Total liabilities, end of year
- $1,276,350
- Net assets or fund balances, end of year
- $27,574,027
- Program services expenses (Part IX)
- not reported
- Management and general expenses
- not reported
- Fundraising expenses
- not reported
- Program service expenses (Part III)
- not reported
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
2a · Program service revenue: CREMATION
total $2,063,949 · related or exempt $2,063,949
-
2b · Program service revenue: LOT SALES
total $942,181 · related or exempt $942,181
-
2c · Program service revenue: GRAVE, MAUSOLEUM, AND
total $463,302 · related or exempt $463,302
-
2f · All other program service revenue
total $269,954 · related or exempt $269,954
-
3 · Investment income
total $111,814 · excluded $111,814
-
7a · Gross sales of assets other than inventory
securities $3,281,296 · other assets $1,220,000
-
7b · Less cost or other basis and sales expenses
securities $1,986,188 · other assets $935,072
-
7c · Gain or loss
securities $1,295,108 · other assets $284,928
-
7d · Net gain or loss
total $1,580,036 · excluded $1,580,036
-
11a · Other revenue: UBTI FROM SCHEDULE K-1
total -$24,778 · unrelated business -$24,778
-
11e · Other revenue, total
-$24,778
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $693,437
-
6 · Compensation of disqualified persons
total $158,000
-
7 · Other salaries and wages
total $457,617
-
8 · Pension plan contributions
total $63,886
-
9 · Other employee benefits
total $136,816
-
10 · Payroll taxes
total $93,517
-
11b · Fees: legal
total $11,006
-
11c · Fees: accounting
total $43,842
-
11f · Fees: investment management
total $73,840
-
11g · Fees: other
total $109,498
-
12 · Advertising and promotion
total $41,159
-
13 · Office expenses
total $94,753
-
16 · Occupancy
total $41,131
-
22 · Depreciation, depletion and amortization
total $167,010
-
23 · Insurance
total $67,020
-
24a · Other expenses: CREMATION EXPENSES
total $975,079
-
24b · Other expenses: EQUIPMENT RENTAL & MAIN
total $276,741
-
24c · Other expenses: COST OF LOTS SOLD
total $31,457
-
24d · Other expenses: SECURITY
total $23,039
-
24e · All other expenses
total $11,507
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
end of year $37,627
-
2 · Savings and temporary cash investments
beginning of year $2,589,254 · end of year $1,146,402
-
10a · Land, buildings and equipment: cost or other basis
$7,572,987
-
10b · Land, buildings and equipment: accumulated depreciation
$4,301,577
-
10c · Land, buildings and equipment, net
beginning of year $3,977,573 · end of year $3,271,410
-
11 · Investments: publicly traded securities
beginning of year $12,381,170 · end of year $12,843,393
-
12 · Investments: other securities
beginning of year $6,183,925 · end of year $10,414,299
-
15 · Other assets
beginning of year $1,168,703 · end of year $1,137,246
-
17 · Accounts payable and accrued expenses
beginning of year $192,033 · end of year $117,300
-
25 · Other liabilities
beginning of year $1,252,189 · end of year $1,159,050
-
27 · Net assets without donor restrictions
beginning of year $17,001,569 · end of year $19,540,590
-
28 · Net assets with donor restrictions
beginning of year $7,854,834 · end of year $8,033,437
Mission and programs · 2024
Mission
THE ORGANIZATION OPERATES A CEMETERY WHICH INCLUDES COMMUNITY MAUSOLEUMS AND COLUMBARIUMS.
Activities or mission (Part I)
THE ORGANIZATION OPERATES A CEMETERY WHICH INCLUDES COMMUNITY MAUSOLEUMS AND COLUMBARIUMS. THE ORGANIZATION ALSO OPERATES AN ENVIRONMENTALLY FRIENDLY CREMATORY FACILITY.
-
ST. MICHAEL CEMETERY PROVIDES A RANGE OF SERVICES AND OPTIONS TO ACCOMMODATE THE NEEDS AND WISHES OF ALL, FROM TRADITIONAL BURIAL WITH MEMORIALS OR MAUSOLEUMS, PRE-PLANNING SERVICES AND PROFESSIONAL CREMATION.
As filed on the 2024 return.
Listed in Part VII
-
ERIC CIOFFI
PRESIDENT & TREASURER
- Total calculated
- $0
- Hours/week
- 10.5
-
WILLIAM MCGRATH
CLERK/SECRETARY
- Total calculated
- $28,000
- From this org
- $28,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1.5
-
ANDREW CIOFFI
TRUSTEE
- Total calculated
- $28,000
- From this org
- $28,000
- From related orgs
- $0
- Other
- $0
- Hours/week
- 1.5
-
DOUG CIOFFI
TRUSTEE
- Total calculated
- $204,540
- From this org
- $158,000
- From related orgs
- $0
- Other
- $46,540
- Hours/week
- 10.5
Schedule J breakdown matched by us
- Base
- $144,000
- Bonus
- $14,000
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $46,540
- Filer's total
- $204,540
-
PAUL CIOFFI
TRUSTEE
- Total calculated
- $137,920
- From this org
- $137,920
- From related orgs
- $0
- Other
- $0
- Hours/week
- 10.5
-
MICHAEL SHEEHAN
GENERAL MANAGER
- Total calculated
- $294,976
- From this org
- $262,173
- From related orgs
- $0
- Other
- $32,803
- Hours/week
- 40
Schedule J breakdown matched by us
- Base
- $262,173
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $32,803
- Filer's total
- $294,976
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.
Schedule J
Answered yes
- 3 · Form 990 of other organizations
- 3 · Approval by the board or compensation committee
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.
Grants on this return
No itemized grants to organizations on this return.
Taxable family on this return
Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.
Related corporations and trusts
Part IV: related organizations taxable as a corporation or trust.
-
BEACH STREET REALTY CORPORATION
C · REAL ESTATE RENTAL · MA · 100% owned · share of income $498,975 · share of assets $8,053,519 · controlled entity
Directly controlled by ST MICHAEL CEMETERY CORPORATION
-
SALTEN POINT REALTY CORPORATION
C · REAL ESTATE RENTAL · DE · 100% owned · share of income $287,715 · share of assets $1,810,779 · controlled entity
Directly controlled by ST MICHAEL CEMETERY CORPORATION
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 13 November 2025
- IRS schema version
- 2024v5.2
- Source object
- 202543209349301369
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