Lutheran Cemetery

Lutheran Cemetery consistently generates revenue exceeding expenses and reports no officer compensation.

EIN: 116012575 · Middle Vlg, NY · NTEE: Y50 · Updated: 2026-03-28

$39.9MRevenue

$46.4MAssets

88/100Mission Score (Excellent)

Y50

About Lutheran Cemetery

Lutheran Cemetery (EIN: 116012575) is a nonprofit organization based in Middle Vlg, NY, classified under NTEE code Y50. The organization reported total revenue of $39.9M and total assets of $46.4M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Lutheran Cemetery's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

AI Transparency Report

Lutheran Cemetery demonstrates consistent financial stability with a strong asset base relative to its liabilities. Over the past decade, the organization has generally maintained positive net income, with revenues frequently exceeding expenses. For instance, in 2023, revenue was $4,401,233 against expenses of $4,059,078, indicating a surplus. The organization's assets have steadily grown, reaching $39,273,761 in 2023, while liabilities remain relatively low, suggesting good financial management and a healthy balance sheet.

The NTEE code Y50, which typically covers 'Cemeteries and Burial Services,' aligns with the organization's name. Given the nature of its services, a significant portion of its expenses would likely be operational and directly related to maintaining its facilities and services, which can be considered program-related. The consistent reporting of 0% officer compensation across all available filings indicates a high degree of transparency regarding executive pay, or that officers are not compensated, which is a positive sign for donors concerned about administrative overhead.

Overall, Lutheran Cemetery appears to be a financially sound organization with a clear mission. Its consistent financial reporting, growth in assets, and low liabilities, coupled with the absence of reported officer compensation, suggest a well-managed and transparent entity. The organization's ability to generate consistent revenue and manage expenses effectively points to a sustainable operational model.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Lutheran Cemetery with a Mission Score of 88 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

admin: 10%
programs: 85%
fundraising: 5%

According to IRS 990 filings, Lutheran Cemetery allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.

Executive Compensation Analysis

The organization consistently reports 0% officer compensation across all available filings, indicating either that executive roles are uncompensated or that compensation falls below reporting thresholds, which is a strong positive for financial efficiency and transparency.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Strengths

The following positive indicators were identified for Lutheran Cemetery:

Consistent positive net income in most years, indicating financial health (e.g., 2023 revenue $4.4M vs expenses $4.0M).
Strong and growing asset base relative to liabilities ($39.2M assets vs $3.1M liabilities in 2023).
Zero reported officer compensation across all filings, suggesting high efficiency or volunteer leadership.
Clear mission aligned with NTEE code Y50 (Cemeteries and Burial Services).
Long history of consistent IRS 990 filings (13 filings), indicating good transparency and compliance.

Frequently Asked Questions about Lutheran Cemetery

Is Lutheran Cemetery financially stable?

Yes, Lutheran Cemetery appears financially stable. Its assets have consistently grown, reaching $39,273,761 in 2023, and revenues have generally exceeded expenses, such as $4,401,233 in revenue against $4,059,078 in expenses in 2023.

How does Lutheran Cemetery manage its liabilities?

Lutheran Cemetery manages its liabilities effectively. Liabilities have remained relatively low compared to assets, for example, $3,182,043 in liabilities against $39,273,761 in assets in 2023, indicating a strong financial position.

What is the trend in Lutheran Cemetery's revenue?

Lutheran Cemetery's revenue has fluctuated but generally remained strong, with the latest reported revenue at $4,401,233 in 2023 and a peak of $6,402,889 in 2021, demonstrating a capacity to generate substantial income.

Does Lutheran Cemetery pay its officers?

Based on the provided IRS 990 data, Lutheran Cemetery consistently reports 0% officer compensation across all available filings, suggesting that officers are not compensated or their compensation is not reported in this category.

Filing History

IRS 990 filing history for Lutheran Cemetery showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Lutheran Cemetery's revenue has grown by 22.5%, moving from $3.6M to $4.4M. Total assets increased by 22% over the same period, from $32.2M to $39.3M. Total functional expenses rose by 18.1%, from $3.4M to $4.1M. In its most recent filing year (2023), Lutheran Cemetery reported a surplus of $342K, with revenue exceeding expenses. The organization holds $3.2M in liabilities against $39.3M in assets (debt-to-asset ratio: 8.1%), resulting in net assets of $36.1M.

Year	Revenue	Expenses	Assets	Liabilities	Officer Comp.	PDF
2023	$4.4M	$4.1M	$39.3M	$3.2M	—	—
2022	$3.8M	$3.1M	$44.9M	$3.1M	—	View 990
2021	$6.4M	$3.1M	$44.6M	$3.3M	—	View 990
2020	$4.6M	$2.8M	$40.5M	$3.2M	—	View 990
2019	$3.7M	$3.3M	$36.6M	$3.2M	—	—
2018	$5.0M	$5.0M	$33.4M	$3.5M	—	—
2017	$4.3M	$4.1M	$33.3M	$789K	—	View 990
2016	$4.7M	$4.0M	$33.0M	$696K	—	View 990
2015	$4.7M	$4.0M	$32.6M	$959K	—	View 990
2014	$4.2M	$4.5M	$31.8M	$881K	—	View 990
2013	$3.6M	$3.8M	$32.0M	$785K	—	View 990
2012	$3.6M	$3.6M	$32.2M	$771K	—	View 990
2011	$3.6M	$3.4M	$32.2M	$773K	—	View 990

Year-by-Year Financial Summary

2023: Revenue of $4.4M, expenses of $4.1M, and assets of $39.3M (revenue +16.7% year-over-year).
2022: Revenue of $3.8M, expenses of $3.1M, and assets of $44.9M (revenue -41.1% year-over-year).
2021: Revenue of $6.4M, expenses of $3.1M, and assets of $44.6M (revenue +40.0% year-over-year).
2020: Revenue of $4.6M, expenses of $2.8M, and assets of $40.5M (revenue +23.5% year-over-year).
2019: Revenue of $3.7M, expenses of $3.3M, and assets of $36.6M (revenue -25.7% year-over-year).
2018: Revenue of $5.0M, expenses of $5.0M, and assets of $33.4M (revenue +14.9% year-over-year).
2017: Revenue of $4.3M, expenses of $4.1M, and assets of $33.3M (revenue -7.3% year-over-year).
2016: Revenue of $4.7M, expenses of $4.0M, and assets of $33.0M (revenue -0.4% year-over-year).
2015: Revenue of $4.7M, expenses of $4.0M, and assets of $32.6M (revenue +10.9% year-over-year).
2014: Revenue of $4.2M, expenses of $4.5M, and assets of $31.8M (revenue +17.6% year-over-year).
2013: Revenue of $3.6M, expenses of $3.8M, and assets of $32.0M (revenue +1.2% year-over-year).
2012: Revenue of $3.6M, expenses of $3.6M, and assets of $32.2M (revenue -0.8% year-over-year).
2011: Revenue of $3.6M, expenses of $3.4M, and assets of $32.2M.

Data Sources and Methodology

This transparency report for Lutheran Cemetery is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.