2023-12-20T15:25:47-06:00 2022-12-31 872525370 CITRIN COOPERMAN ADVISORS LLC 30 BRAINTREE HL OFFICE PARK STE 300 BRAINTREE MA 02184 990 2022-01-01 041474710 ST MICHAEL CEMETERY CORPORATION STMI 6175241036 500 CANTERBURY STREET ROSLINDALE MA 02131 DOUG CIOFFI PRESIDENT,CEO & TREASURER 6175241036 2023-12-11 1 DOUG CIOFFI XXX-XX-XXXX 1 POPI KARDARIS BARRETT P00783110 7813562000 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z DOUG CIOFFI 500 CANTERBURY STREET ROSLINDALE MA 02131 6153932 0 X WWW.STMICHAELCEMETERY.COM X 1905 MA THE ORGANIZATION OPERATES A CEMETERY WHICH INCLUDES COMMUNITY MAUSOLEUMS AND COLUMBARIUMS. THE ORGANIZATION ALSO OPERATES AN ENVIRONMENTALLY FRIENDLY CREMATORY FACILITY. 4 1 14 0 -10621 0 0 0 3211675 3178897 224730 548454 -598 -10621 3435807 3716730 0 0 0 0 1075650 1407486 0 0 0 1922321 1776395 2997971 3183881 437836 532849 27660758 25232300 1252566 2627323 26408192 22604977 THE ORGANIZATION OPERATES A CEMETERY WHICH INCLUDES COMMUNITY MAUSOLEUMS AND COLUMBARIUMS. 0 0 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. 0 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 1 1 0 0 1 7 0 1 14 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 1 1 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X MICHAEL SHEEHAN 6175241036 500 CANTERBURY STREET BOSTON MA 02131 DOUG CIOFFI PRESIDENT & TREASURER 10.50 X X 136000 0 34762 ERIC CIOFFI VICE PRESIDENT & SECRETARY 10.50 X X 141199 0 0 WILLIAM MCGRATH TRUSTEE 1.50 X 10000 0 0 ANDREW CIOFFI TRUSTEE 1.50 X 10200 0 0 MICHAEL SHEEHAN GENERAL MANAGER 40.00 X 231608 0 28529 529007 0 63291 4 0 1 0 UBS FINANCIAL SERVICES INC 500 EAST PRATT STREET 11TH FLOOR BALTIMORE MD 212023133 INVESTMENT FEES 138956 PAUL CIOFFI 150 E TAMPA AVE VENICE FL 34285 CONSULTING 108144 2 CREMATION 900099 1840435 1840435 PLOT SALES 900099 757907 757907 GRAVE, MAUSOLEUM, AND 900099 456678 456678 123877 123877 3178897 318245 318245 2667411 2437202 230209 230209 230209 PTP INCOME 900099 -10621 -10621 -10621 3716730 3178897 -10621 548454 592298 117878 409544 53704 159568 74494 23650 21440 138956 91708 32792 72732 54080 9439 179171 59938 CREMATION EXPENSES 787184 EQUIPMENT RENTAL & MAIN 219762 COST OF LOTS SOLD 37405 SECURITY 24665 23473 3183881 80661 862126 1552435 30000 7902823 4023299 4008840 3879524 18168009 13500392 3770550 5029658 851233 1159630 27660758 25232300 170912 115381 0 1318448 1081654 1193494 1252566 2627323 X 18771353 14832818 7636839 7772159 26408192 22604977 27660758 25232300 532849 -4336064 0 X 1 X 0 0 0 20705226 1268983 -3690179 18284030 17998807 3256419 550000 20705226 16638075 1360732 17998807 14442196 2460879 265000 16638075 14933701 -389055 102450 10 0.57492 0.42508 0.00000 0 0 358536 358536 4966454 2010990 2955464 2073758 2012309 61449 504075 504075 3879524 4479658 C INV IN PARTNERSHIP 300000 C INV IN PRIVATELY HELD CORPORATION 250000 C 5029658 DEPOSITS ON BURIAL RIGHTS 151172 RESERVE FOR BURIAL EXPENSES 894680 DEPOSITS ON MAUSOLEUM - CHRIST IN GARDEN 147642 1193494 X PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT FUNDS ARE HELD TO PROVIDE FOR THE PERPETUAL CARE AND IMPROVEMENTS OF THE CEMETERY AND A COMMUNITY MAUSOLEUM. PART X, LINE 2: THE CORPORATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC TOPIC INCOME TAXES. THIS TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR FINANCIAL STATEMENT RECOGNITION OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THIS TOPIC ALSO PROVIDES GUIDANCE ON RECOGNITION, DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AT DECEMBER 31, 2022, MANAGEMENT BELIEVES THAT THE CORPORATION HAS NO MATERIAL UNCERTAIN TAX POSITIONS. X X 0 0 0 MICHAEL SHEEHAN GENERAL MANAGER 209608 0 22000 0 0 0 0 0 28529 0 260137 0 0 0 DOUG CIOFFI PRESIDENT & TREASURER 120000 0 16000 0 0 0 0 0 34762 0 170762 0 0 0 ERIC CIOFFI FAMILY MEMBER OF TRUSTEE 141199 COMPENSATION FOR SERVICES RENDERED TO THE ORGANIZATION. 0 DOUG CIOFFI FAMILY MEMBER OF TRUSTEE 136000 COMPENSATION FOR SERVICES RENDERED TO THE ORGANIZATION. 0 ANDREW CIOFFI FAMILY MEMBER OF TRUSTEE 11197 COMPENSATION FOR SERVICES RENDERED TO THE ORGANIZATION. 0 PAUL CIOFFI FAMILY MEMBER OF TRUSTEE 117878 COMPENSATION FOR SERVICES RENDERED TO THE ORGANIZATION. 0 FORM 990, PART VI, SECTION A, LINE 2 A FAMILY RELATIONSHIP EXISTS AMONGST OFFICERS ERIC CIOFFI, DOUGLAS CIOFFI AND ANDREW CIOFFI. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE BOARD OF TRUSTEES TO DETERMINE ITS APPROPRIATENESS FOR FILING. THE BOARD APPROVES THE RETURN BEFORE SUBMITTING IT TO THE GOVERNMENT. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION ANNUALLY SENDS OUT A CONFLICT OF INTEREST QUESTIONNAIRE TO ALL BOARD MEMBERS, THE GENERAL MANAGER AND KEY EMPLOYEES. THE COMPLETED QUESTIONNAIRES ARE REVIEWED BY THE GENERAL MANAGER AND THE CHAIRMAN OF THE BOARD OF TRUSTEES. ANY ISSUES ARE BROUGHT TO THE ATTENTION OF THE FULL BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 15A THE GENERAL MANAGER IS GIVEN AN ANNUAL REVIEW OF HIS PERFORMANCE BY THE FULL BOARD OF TRUSTEES. PRIOR TO THE MEETING THE BOARD OF TRUSTEES COLLECTS INFORMATION FROM THE FEDERAL FILINGS OF COMPARABLE ORGANIZATIONS. FROM THE DATA THE BOARD DETERMINES THE DUTIES AND THE COMPENSATION ASSIGNED TO THAT ENTITY'S GENERAL MANAGER. USING THAT INFORMATION AS A GUIDE THE BOARD REVIEWS THE PERFORMANCE OF THE GENERAL MANAGER'S DUTIES ASSIGNED TO HIM AND THEN USING THE COMPARABLE DATA DETERMINES A SALARY BASED ON THE GENERAL MANAGER'S PERFORMANCE. FORM 990, PART VI, SECTION C, LINE 19 INFORMATION AVAILABLE UPON REQUEST. SALTEN POINT REALTY CORPORATION 949 INLET CIRCLE VENICE FL 34285 201585377 REAL ESTATE RENTAL DE ST MICHAEL CEMETERY CORPORATION C 79970 2705034 1.00000 1 BEACH STREET REALTY CORPORATION 23 OAK STREET BEVERLY MA 01915 920731801 REAL ESTATE RENTAL MA ST MICHAEL CEMETERY CORPORATION C 19813 1263678 1.00000 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0