2025-11-16T13:45:50-06:00 2024-12-31 872525370 CITRIN COOPERMAN ADVISORS LLC 30 BRAINTREE HL OFFICE PARK STE 300 BRAINTREE MA 02184 990 2024-01-01 041474710 ST MICHAEL CEMETERY CORPORATION STMI 6175241036 500 CANTERBURY STREET ROSLINDALE MA 02131 ERIC CIOFFI PRESIDENT,CEO & TREASURER 6175241036 2025-11-13 1 1 AMANDA ADAMS P00748038 7813562000 2025-11-13 2024 2025-03-06 01:10:19Z ERIC CIOFFI 500 CANTERBURY STREET ROSLINDALE MA 02131 8327718 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. 5 0 13 0 -24778 0 0 0 3147219 3739386 1987288 1691850 -40029 -24778 5094478 5406458 0 0 0 0 1602211 1603273 0 0 0 1831296 1967082 3433507 3570355 1660971 1836103 26300625 28850377 1444222 1276350 24856403 27574027 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 8 0 1 13 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 0 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 ERIC CIOFFI PRESIDENT & TREASURER 10.50 X X 0 0 0 WILLIAM MCGRATH CLERK/SECRETARY 1.50 X X 28000 0 0 ANDREW CIOFFI TRUSTEE 1.50 X 28000 0 0 DOUG CIOFFI TRUSTEE 10.50 X 158000 0 46540 PAUL CIOFFI TRUSTEE 10.50 X 137920 0 0 MICHAEL SHEEHAN GENERAL MANAGER 40.00 X 262173 0 32803 614093 0 79343 4 0 1 0 1581 CONSULTING CORP 1581 MAIDENS ROAD MAIDENS VA 23102 CONSULTING SERVICES 158000 JOSEPH W CASPER & SON INC 187 DORCHESTER ST SOUTH BOSTON MA 02127 CREMATION 120915 2 CREMATION 900099 2063949 2063949 LOT SALES 900099 942181 942181 GRAVE, MAUSOLEUM, AND 900099 463302 463302 269954 269954 3739386 111814 111814 3281296 1220000 1986188 935072 1295108 284928 1580036 1580036 UBTI FROM SCHEDULE K-1 900099 -24778 -24778 -24778 5406458 3739386 -24778 1691850 693437 158000 457617 63886 136816 93517 11006 43842 73840 109498 41159 94753 41131 167010 67020 CREMATION EXPENSES 975079 EQUIPMENT RENTAL & MAIN 276741 COST OF LOTS SOLD 31457 SECURITY 23039 11507 3570355 37627 2589254 1146402 7572987 4301577 3977573 3271410 12381170 12843393 6183925 10414299 1168703 1137246 26300625 28850377 192033 117300 1252189 1159050 1444222 1276350 X 17001569 19540590 7854834 8033437 24856403 27574027 26300625 28850377 1836103 881521 0 X 1 X 0 0 0 19498592 7794834 -6740612 34034038 18284030 2647118 1432556 19498592 20705226 1268983 -3690179 18284030 17998807 3256419 550000 20705226 16638075 1360732 17998807 0.65841 0.34159 0.00000 0 0 5063264 2216435 2846829 2299208 1993907 305301 210515 91235 119280 3271410 9864299 C INV IN PARTNERSHIP 300000 C INV IN PRIVATELY HELD CORPORATION 250000 C 10414299 RESERVE FOR BURIAL EXPENSES 972175 DEPOSITS ON BURIAL RIGHTS 176233 DEPOSITS ON MAUSOLEUM - CHRIST IN GARDEN 10642 1159050 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, 2024, MANAGEMENT BELIEVES THAT THE CORPORATION HAS NO MATERIAL UNCERTAIN TAX POSITIONS. X X 0 0 0 MICHAEL SHEEHAN GENERAL MANAGER 262173 0 0 0 0 0 0 0 32803 0 294976 0 0 0 DOUG CIOFFI TRUSTEE 144000 0 14000 0 0 0 0 0 46540 0 204540 0 0 0 DOUG CIOFFI FAMILY MEMBER OF TRUSTEE 204540 COMPENSATION FOR SERVICES RENDERED TO THE ORGANIZATION. 0 ANDREW CIOFFI FAMILY MEMBER OF TRUSTEE 28000 COMPENSATION FOR SERVICES RENDERED TO THE ORGANIZATION. 0 PAUL CIOFFI FAMILY MEMBER OF TRUSTEE 137920 COMPENSATION FOR SERVICES RENDERED TO THE ORGANIZATION. 0 1581 CONSULTING CORP OWNED >35% BY TRUSTEE 158000 COMPENSATION FOR SERVICES RENDERED TO THE ORGANIZATION. 0 FORM 990, PART VI, SECTION A, LINE 2 A FAMILY RELATIONSHIP EXISTS AMONGST OFFICERS PAUL CIOFFI, 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'S TRUSTEES, OFFICERS, AND KEY EMPLOYEES WHO MAY BE INVOLVED IN A CONFLICT OF INTEREST SITUATION MUST BRING IT TO THE ATTENTION OF BOARD. THE BOARD SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS. THEY SHALL MAKE AN ANNUAL DISCLOSURE OF ONGOING RELATIONSHIPS AND INTERESTS THAT MAY PRESENT A CONFLICT OF INTEREST. ALL DISCLOSURES AND THE OUTCOME OF THE DELIBERATION ABOUT WHETHER A CONFLICT OF INTEREST EXISTS WILL BE RECORDED IN THE MINUTES OF THE APPROPRIATE DELIBERATIVE MEETING. 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 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST. BEACH STREET REALTY CORPORATION 23 OAK STREET BEVERLY MA 01915 920731801 REAL ESTATE RENTAL MA ST MICHAEL CEMETERY CORPORATION C 498975 8053519 1.00000 1 SALTEN POINT REALTY CORPORATION 150 E TAMPA AVE VENICE FL 34285 201585377 REAL ESTATE RENTAL DE ST MICHAEL CEMETERY CORPORATION C 287715 1810779 1.00000 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0