Nonprofit · EIN 94-6435946
ENDOWMENT CARE & SPECIAL TRUST FUND OF ITALIAN CEMETERY INC
Tax-exempt · COLMA, CA 94014
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| October 31, 2025 | 990 | $929,970 | $492,833 | $437,137 | $7,389,566 | $2,845,275 | $4,544,291 |
| October 31, 2024 | 990 | $514,047 | $384,876 | $129,171 | $6,726,336 | $2,650,938 | $4,075,398 |
| October 31, 2023 | 990 | $426,549 | $350,324 | $76,225 | $5,922,070 | $2,518,966 | $3,403,104 |
| October 31, 2021 | 990 | $343,939 | $297,245 | $46,694 | $6,639,261 | $2,422,309 | $4,216,952 |
Financial details: 990 for the year ended October 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $628,761
- Net gain from sales of assets
- $331,128
- Other revenue
- $301,209
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
Balance sheet and other
- Total assets, start of year
- $6,726,336
- Total assets, end of year
- $7,389,566
- Total liabilities, end of year
- $2,845,275
- Net assets, end of year
- $4,544,291
- Publicly traded securities
- $7,274,960
- Net assets without donor restrictions
- $4,544,291
- Gross receipts
- $929,970
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1978
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended October 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| JOSEPH SILVESTRI | PRESIDENT Trustee or director, Officer | 1 | $0 | $5,000 |
| KENNETH E RUSSI | TREASURER Trustee or director, Officer | 1 | $0 | $3,850 |
| STEVE BALESTRIERI | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $3,000 |
| JAQUELINE Z GHIO | SECRETARY Trustee or director, Officer | 1 | $0 | $3,000 |
| BRIAN RUSSI | DIRECTOR Trustee or director | 1 | $0 | $2,475 |
| JOHN GHIO | DIRECTOR Trustee or director | 1 | $0 | $2,250 |
| STEVE LEVERONI | DIRECTOR Trustee or director | 1 | $0 | $2,250 |
| TERRY ANDERLINI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CLAUDIO CIPOLLINA | TRUSTEE Trustee or director | 1 | $0 | $0 |
| LUIGI PINOTTI | TRUSTEE Trustee or director | 1 | $0 | $0 |
990 for the year ended October 31, 2024: 10 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| JOSEPH SILVESTRI | PRESIDENT Trustee or director, Officer | 1 | $0 | $5,300 |
| KENNETH E RUSSI | TREASURER Trustee or director, Officer | 1 | $0 | $4,080 |
| STEVE BALESTRIERI | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $3,350 |
| JAQUELINE Z GHIO | SECRETARY Trustee or director, Officer | 1 | $0 | $3,225 |
| JOHN GHIO | DIRECTOR Trustee or director | 1 | $0 | $2,475 |
| BRIAN RUSSI | DIRECTOR Trustee or director | 1 | $0 | $2,475 |
| STEVE LEVERONI | DIRECTOR Trustee or director | 1 | $0 | $2,250 |
| TERRY ANDERLINI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CLAUDIO CIPOLLINA | TRUSTEE Trustee or director | 1 | $0 | $0 |
| LUIGI PINOTTI | TRUSTEE Trustee or director | 1 | $0 | $0 |
990 for the year ended October 31, 2023: 10 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| STEVE BALESTRIERI | PRESIDENT Trustee or director, Officer | 1 | $0 | $6,000 |
| KENNETH E RUSSI | TREASURER Trustee or director, Officer | 1 | $0 | $4,200 |
| JOSEPH SILVESTRI | SECRETARY/TRUSTEE Trustee or director, Officer | 1 | $0 | $3,600 |
| MICHAEL V CASTAGNOLA | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $2,700 |
| JOHN GHIO | DIRECTOR Trustee or director | 1 | $0 | $2,700 |
| JAQUELINE Z GHIO | DIRECTOR Trustee or director | 1 | $0 | $2,700 |
| BRIAN RUSSI | DIRECTOR Trustee or director | 1 | $0 | $2,700 |
| STEVE LEVERONI | DIRECTOR Trustee or director | 1 | $0 | $2,700 |
| CLAUDIO CIPOLLINA | TRUSTEE Trustee or director | 1 | $0 | $0 |
| LUIGI PINOTTI | TRUSTEE Trustee or director | 1 | $0 | $0 |
990 for the year ended October 31, 2021: 11 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| STEVE LEVERONI | DIRECTOR Trustee or director | 1 | $0 | $6,000 |
| KENNETH E RUSSI | TREASURER Officer | 1 | $0 | $4,200 |
| MICHAEL V CASTAGNOLA | VICE PRESIDENT Officer | 1 | $0 | $3,600 |
| JOSEPH SILVESTRI | SECRETARY Officer | 1 | $0 | $3,600 |
| LINDO PAUL DE MARTINI | DIRECTOR/TRUSTEE Trustee or director | 1 | $0 | $3,200 |
| JAQUELINE Z GHIO | DIRECTOR Trustee or director | 1 | $0 | $2,700 |
| BRIAN RUSSI | DIRECTOR Trustee or director | 1 | $0 | $2,700 |
| JOHN GHIO | DIRECTOR Trustee or director | 1 | $0 | $2,475 |
| LUIGI PINOTTI | TRUSTEE Trustee or director | 1 | $0 | $0 |
| CLAUDIO CIPOLLINA | TRUSTEE Trustee or director | 1 | $0 | $0 |
| STEVE BALESTRERI | PRESIDENT Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 540 F ST, COLMA, CA 94014-3104
- Principal officer (990 for 2024)
- JOSEPH SILVESTRI, 540 F STREET, COLMA, CA 94014
- Signed the 990
- JOSEPH SILVESTRI, PRESIDENT
- Phone
- (650) 755-1511
- Return prepared by
- SD MAYER & ASSOCIATES LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 94-6435946 or by the name ENDOWMENT CARE & SPECIAL TRUST FUND OF ITALIAN CEMETERY INC.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
NONE
Program accomplishments
- ITALIAN CEMETERY OPERATES A CEMETERY WHICH SELLS GRAVE AND MAUSOLEUM SPACE. A PORTION OF THE SALES MUST BE DEPOSITED WITH ENDOWMENT AND SPECIAL CARE FUNDS FOR THE CURRENT AND FUTURE MAINTENANCE OF THE CEMETERY.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in October, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | October 31, 2026 | March 15, 2027 | Not due yet |
| 2024 | October 31, 2025 | March 16, 2026 | 990 on file |
| 2023 | October 31, 2024 | March 17, 2025 | 990 on file |
IRS record
- EIN
- 94-6435946
- Tax-exempt status
- 501(c)(13): Cemetery company
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1979
- Accounting year ends
- October
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $7,389,566
- Income (IRS master file)
- $929,970
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | October 2025 | $929,970 | $492,833 | $7,389,566 | XML |
| 990 | October 2024 | $514,047 | $384,876 | $6,726,336 | XML |
| 990 | October 2023 | $426,549 | $350,324 | $5,922,070 | XML |
| 990 | October 2022 | $420,998 | $398,035 | $5,994,881 | IRS |
| 990 | October 2021 | $343,939 | $297,245 | $6,639,261 | XML |
| 990 | October 2020 | – | – | – | IRS |
| 990 | October 2019 | – | – | – | IRS |
| 990 | October 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 94-6435946).
Questions about ENDOWMENT CARE & SPECIAL TRUST FUND OF ITALIAN CEMETERY INC
- What is the EIN of ENDOWMENT CARE & SPECIAL TRUST FUND OF ITALIAN CEMETERY INC?
- The employer identification number (EIN) of ENDOWMENT CARE & SPECIAL TRUST FUND OF ITALIAN CEMETERY INC is 94-6435946.
- Is ENDOWMENT CARE & SPECIAL TRUST FUND OF ITALIAN CEMETERY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(13) since 1979.
- Are donations to ENDOWMENT CARE & SPECIAL TRUST FUND OF ITALIAN CEMETERY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does ENDOWMENT CARE & SPECIAL TRUST FUND OF ITALIAN CEMETERY INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ENDOWMENT CARE & SPECIAL TRUST FUND OF ITALIAN CEMETERY INC due?
- The return for tax year 2025 (the year ending October 31, 2026) is due March 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ENDOWMENT CARE & SPECIAL TRUST FUND OF ITALIAN CEMETERY INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended October 2025.
- Who is the principal officer of ENDOWMENT CARE & SPECIAL TRUST FUND OF ITALIAN CEMETERY INC?
- The 990 for the year ended October 31, 2025 names JOSEPH SILVESTRI.
- Who are the officers and directors of ENDOWMENT CARE & SPECIAL TRUST FUND OF ITALIAN CEMETERY INC?
- The 990 for the year ended October 31, 2025 lists 10 people; 0 received compensation from the organization.
- How much revenue does ENDOWMENT CARE & SPECIAL TRUST FUND OF ITALIAN CEMETERY INC have?
- On its 990 for the year ended October 31, 2025 it reported revenue of $929,970, expenses of $492,833 and total assets of $7,389,566 at year end.
Other nonprofits in COLMA
- CYPRESS LAWN CEMETERY ASSOCIATION EIN 94-0416370 · last filed 990 for 2025
- CYPRESS LAWN CEMETERY ASSOCIATION ENDOWMENT CARE FUND EIN 23-7135969 · last filed 990 for 2025
- ITALIAN CEMETERY INC EIN 94-2478842 · last filed 990 for 2025
- FIRST SERBIAN BENEVOLENT SOCIETY EIN 94-0854580 · last filed 990 for 2024
- CYPRESS LAWN HERITAGE FOUNDATION EIN 94-3289533 · last filed 990-PF for 2025
- DALY CITY ISLAMIC CENTER EIN 83-1221984 · last filed 990-EZ for 2025
- OPERATION DREAM EIN 94-3220436 · last filed 990-N for 2022
- TOASTMASTERS INTERNATIONAL EIN 94-6135800 · last filed 990-N for 2025