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Organizations by IRS Subsection
501(c)(13) - Cemetery Companies
library(tidyverse)
library(knitr)
library(stringr)
library(scales)
library(httr)
source('https://raw.githubusercontent.com/UrbanInstitute/urban_R_theme/master/urban_theme_windows.R')
#Import IRS BMF
bmffile <- read.csv(file = "Data/bm1608.csv")
#Filter out of scope organizations
bmffile <- bmffile %>%
filter((OUTNCCS != "OUT")) %>%
filter((FNDNCD != "02" & FNDNCD!= "03" & FNDNCD != "04")) %>%
filter((SUBSECCD == "13"))
#Sort the bmf in descending order by gross receipts
#Limit the list to 10
#Select the appropriate columns, drop the rest
LargestGrossReceipts <- bmffile %>%
arrange(desc(INCOME)) %>%
slice(1:10) %>%
select(NAME, INCOME, ASSETS)
#Rename columns appropriately
colnames(LargestGrossReceipts) <- c("Organization", "Gross Receipts", "Total Assets")
LargestAssets <- bmffile %>%
arrange(desc(ASSETS)) %>%
slice(1:10) %>%
select(NAME, INCOME, ASSETS)
#Rename columns appropriately
colnames(LargestAssets) <- c("Organization", "Gross Receipts", "Total Assets")
#Generate random sample
set.seed(143)
random20 <- bmffile %>%
filter(bmffile$INCOME != 0 | bmffile$ASSETS != 0)
random20 <-sample_n(random20, 20, replace = FALSE) %>%
select(NAME, INCOME, ASSETS)
colnames(random20) <- c("Organization", "Gross Receipts", "Total Assets")
Number of organizations reporting assets or income = 2,933. Total Gross Receipts = $3,339,333,562. Total Assets = $11,830,705,129.
Largest 501(c)(13)s by Gross Receipts
#display tables
kable(LargestGrossReceipts, format.args = list(decimal.mark = '.', big.mark = ","), caption = "Largest Organizations (By Gross Receipts)")
Organization | Gross Receipts | Total Assets |
---|---|---|
CEDAR GROVE CEMETERY ASSOCIATION | 294,007,702 | 328,447,542 |
FOREST LAWN MEMORIAL-PARK ASSOCIATION | 261,543,703 | 680,051,105 |
WOODLAWN CEMETERY | 130,213,643 | 182,962,056 |
FERNCLIFF CEMETERY ASSOCIATION | 118,955,756 | 231,122,024 |
GREEN HILLS MEMORIAL PARK ENDOWMENT CARE TRUST FUND | 63,599,492 | 49,103,432 |
KENSICO CEMETERY | 54,148,133 | 129,062,404 |
MOUNT ELLIOTT CEMETERY | 52,840,877 | 231,829,752 |
LEBANON CEMETERY ASSOCIATION OF QUEENS INC | 42,698,576 | 154,747,503 |
PINELAWN CEMETERY | 41,443,350 | 160,851,535 |
ENDOWMENT CARE TRUST FUND OF INGLEWOOD PARK CEMETARY | 39,778,589 | 46,617,530 |
Largest 501(c)(13)s by Total Assets
#display tables
kable(LargestAssets, format.args = list(decimal.mark = '.', big.mark = ","), caption ="Largest Organizations (By Total Assets)")
Organization | Gross Receipts | Total Assets |
---|---|---|
FOREST LAWN MEMORIAL-PARK ASSOCIATION | 261,543,703 | 680,051,105 |
CEDAR GROVE CEMETERY ASSOCIATION | 294,007,702 | 328,447,542 |
MOUNT ELLIOTT CEMETERY | 52,840,877 | 231,829,752 |
FERNCLIFF CEMETERY ASSOCIATION | 118,955,756 | 231,122,024 |
LAKEWOOD CEMETERY ASSOCIATION | 27,967,295 | 205,924,478 |
MOUNT OLIVET CEMETERY ASSOCIATION | 15,515,404 | 199,484,519 |
PROPRIETORS OF THE CEMETERY OF MOUNT AUBURN | 18,828,319 | 196,389,268 |
GREEN-WOOD CEMETERY | 16,988,959 | 190,959,192 |
WOODLAWN CEMETERY | 130,213,643 | 182,962,056 |
CYPRESS LAWN CEMETERY ASSOCIATION | 33,478,133 | 166,948,150 |
Random Sample of 501(c)(13)s
#display tables
kable(random20, format.args = list(decimal.mark = '.', big.mark = ","), caption = "Random Sample" )
Organization | Gross Receipts | Total Assets | |
---|---|---|---|
2767 | C E CONRAD MEMORIAL CEMETERY ASSOCIATION | 406,258 | 2,065,166 |
24 | CLUSTERED SPIRES CEMETERY INC | 32,541 | 282,983 |
2172 | GROOMETOWN METHODIST CHURCH CEMETERY MEMORIAL FUND | 31,203 | 70,518 |
1221 | MAHONING CEMETERY ASSOCIATION | 3,161,890 | 8,586,296 |
224 | NEW MILFORD CENTER CEMETERY ASSOCIATION | 202,942 | 1,062,554 |
2786 | FAIRMOUNT MAUSOLEUM ENDOWMENT 1115220508 | 1,473,643 | 5,764,617 |
1768 | BELLEFONTAINE CEMETERY ASSOCIATION | 29,445,832 | 108,779,236 |
1718 | OAKLAND CEMETERY ASSOCIATION INC | 25,954 | 251,474 |
1732 | EBEN ISRAEL CEMETERY | 25,843 | 22,302 |
1159 | PRAIRIE CHAPEL CEMETERY INC | 10,231 | 595,987 |
1263 | WALNUT GROVE CEMETERY ASSN | 66,651 | 290,117 |
556 | WOODLAWN CEMETERY ASSOCIATION INC | 215,207 | 1,015,045 |
2793 | MOUNTAIN VIEW CEMETERY ASSOCIATION | 176,277 | 62,303 |
886 | TULOCAY CEMETERY ASSOCIATION ENDOWMENT CARE FUND | 1,940,567 | 5,227,256 |
2545 | CONCRETE CEMETERY ASSOCIATION | 32,401 | 266,959 |
2634 | GARLAND-MILLS CEMETERY FOUNDATION | 574,042 | 3,083,883 |
971 | EDINBORO CEMETERY ASSN | 78,481 | 653,081 |
819 | HERSHEY CEMETERY COMPANY | 157,701 | 1,719,008 |
1964 | CORINTH CEMETERY CORPORATION A K A CORINTH CEMETERY ASSOCIATION | 47,494 | 788,671 |
660 | FIDELITY CEMETERY ASSOCIATION OF BERGEN COUNTY NEW JERSEY | 6,620,471 | 65,008,730 |
Source: NCCS IRS Business Master File August 2016