BROOKSIDE CEMETERY ASSOCIATION INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
BROOKSIDE CEMETERY ASSOCIATION INC (EIN 01-0205722)
Tax period
2022-10-01 to 2023-09-30
Filed
2024-02-23
IRS object ID
202410549349300646
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-02-23T16:31:22-05:00ReturnTs
Tax Period End2023-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN010219197PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HMV LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 543AddressLine1Txt
CityELLSWORTHCityNm
State AbbreviationMEStateAbbreviationCd
ZIP04605ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN010205722EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BROOKSIDE CEMETERY ASSOCIATION INCBusinessNameLine1Txt
Business Name Line2C/O ROBERT B FERNALDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlBROOBusinessNameControlTxt
Phone2072443183PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 99AddressLine1Txt
CityMOUNT DESERTCityNm
State AbbreviationMEStateAbbreviationCd
ZIP04660ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonLAURI E FERNALDPersonNm
Person TitleSEXTANT & TREASURERPersonTitleTxt
Phone2072443183PhoneNum
Signature2024-02-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstLAURIPersonFirstNm
Person LastFERNALDPersonLastNm
FieldValueIRS element (for citing)
SSN000990000SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonELLEN CLEVELANDPreparerPersonNm
PTINP01229918PTIN
Phone2076675529PhoneNum
Preparation2024-02-13PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJULIANNA REDDISH BENNOCHPrincipalOfficerNm
Gross Receipts$172,522GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1859FormationYr
Legal Domicile StateMELegalDomicileStateCd
Activity Or MissionTO SELL AND MAINTAIN CEMETERY LOTS AT BROOKSIDE CEMETERY.ActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$500CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
PY Investment Income$47,994PYInvestmentIncomeAmt
CY Investment Income$63,172CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$47,994PYTotalRevenueAmt
CY Total Revenue$63,672CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$22,161PYOtherExpensesAmt
CY Other Expenses$21,308CYOtherExpensesAmt
PY Total Expenses$22,161PYTotalExpensesAmt
CY Total Expenses$21,308CYTotalExpensesAmt
PY Revenues Less Expenses$25,833PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$42,364CYRevenuesLessExpensesAmt
Total Assets BOY$952,865TotalAssetsBOYAmt
Total Assets EOY$984,209TotalAssetsEOYAmt
Total Liabilities BOY$11,020TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$941,845NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$984,209NetAssetsOrFundBalancesEOYAmt
MissionTO SELL AND MAINTAIN CEMETERY LOTS AT BROOKSIDE CEMETERY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescCEMETERY MAINTENANCEDesc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (true)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document1IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ROBERT B FERNALDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2072443735PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 99AddressLine1Txt
CityMOUNT DESERTCityNm
State AbbreviationMEStateAbbreviationCd
ZIP04660ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JULIANNA REDDISH BENNOCH
PRESIDENT0.50Yes (X)Yes (X)$0$0$0
JAY M FERNALD
TRUSTEE0.50Yes (X)$0$0$0
LAURI E FERNALD
SEXTANT & TR0.50Yes (X)Yes (X)$0$0$0
DAVID PARTRIDGE
TRUSTEE0.50Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$500AllOtherContributionsAmt
Total Contributions$500TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$42,245TotalRevenueColumnAmt
Related Or Exempt Func Income$42,245RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$129,777SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$108,850SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$20,927SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$20,927TotalRevenueColumnAmt
Related Or Exempt Func Income$20,927RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$63,672TotalRevenueColumnAmt
Related Or Exempt Func Income$63,172RelatedOrExemptFuncIncomeAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$700TotalAmt
Program Services$700ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$8,980TotalAmt
Management And General$8,980ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$961TotalAmt
Program Services$961ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
CEMETERY MAINTENANCE$10,275$10,275
UTILITIES$262$262
MISCELLANEOUS$130$130

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$21,308TotalAmt
Program Services$12,328ProgramServicesAmt
Management And General$8,980ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY-$3BOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$83,687BOYAmt
EOY$65,852EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$9,650BOYAmt
EOY$9,650EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$14,404LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$2,721LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$12,644BOYAmt
EOY$11,683EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$846,887BOYAmt
EOY$897,024EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$952,865BOYAmt
EOY$984,209EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$11,020BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$11,020BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$163,126BOYAmt
EOY$163,130EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$778,719BOYAmt
EOY$821,079EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$941,845BOYAmt
EOY$984,209EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$952,865BOYAmt
EOY$984,209EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$42,364ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$846,887BeginningYearBalanceAmt
Investment Earnings Or Losses$63,166InvestmentEarningsOrLossesAmt
Other Expenditures$4,050OtherExpendituresAmt
Administrative Expenses$8,980AdministrativeExpensesAmt
End Year Balance$897,024EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$816,714BeginningYearBalanceAmt
Investment Earnings Or Losses$47,984InvestmentEarningsOrLossesAmt
Other Expenditures$8,100OtherExpendituresAmt
Administrative Expenses$9,711AdministrativeExpensesAmt
End Year Balance$846,887EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$755,432BeginningYearBalanceAmt
Investment Earnings Or Losses$79,070InvestmentEarningsOrLossesAmt
Other Expenditures$8,100OtherExpendituresAmt
Administrative Expenses$9,688AdministrativeExpensesAmt
End Year Balance$816,714EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$714,003BeginningYearBalanceAmt
Investment Earnings Or Losses$57,511InvestmentEarningsOrLossesAmt
Other Expenditures$8,100OtherExpendituresAmt
Administrative Expenses$7,982AdministrativeExpensesAmt
End Year Balance$755,432EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$695,406BeginningYearBalanceAmt
Investment Earnings Or Losses$34,334InvestmentEarningsOrLossesAmt
Other Expenditures$8,100OtherExpendituresAmt
Administrative Expenses$7,636AdministrativeExpensesAmt
End Year Balance$714,003EndYearBalanceAmt
FieldValueIRS element (for citing)
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11BFORM 990 IS PRESENTED AT THE BOARD MEETING PRIOR TO FILING.
FORM 990, PAGE 6, PART VI, LINE 19COPIES OF ALL GOVERNING DOCUMENTS ARE AVAILABLE AT THE ASSOCIATIONS OFFICE OR THROUGH WRITTEN REQUEST.

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