2023-02-14T16:21:51-06:00 2022-03-31 872525370 CITRIN COOPERMAN ADVISORS LLC 290 W MT PLEASANT AVENUE 3310 LIVINGSTON NJ 07039 990 2021-04-01 041641320 PROPRIETORS OF MOUNT AUBURN CEMETERY PROP 6176071924 580 MOUNT AUBURN STREET CAMBRIDGE MA 021385517 MATTHEW STEPHENS PRESIDENT & CEO 6176071924 2023-02-14 1 MATTHEW STEPHENS 999009999 PAULA VUKSIC P00360739 9732180500 2023-02-14 0 AAL1 IAL1 2021 2023-03-07 01:45:13Z MATTHEW STEPHENS 580 MOUNT AUBURN STREET CAMBRIDGE MA 021385517 27071439 0 X WWW.MOUNTAUBURN.ORG X 1831 MA MOUNT AUBURN CEMETERY INSPIRES ALL WHO VISIT, COMFORTS THE BEREAVED, AND COMMEMORATES THE DEAD IN A LANDSCAPE OF EXCEPTIONAL BEAUTY. 19 17 104 0 179300 178300 948005 963230 2943088 4017453 46111583 7024284 3905933 5828331 53908609 17833298 7350 6300 0 0 7010580 7668507 0 0 0 5234510 5205113 12252440 12879920 41656169 4953378 293266135 307764438 4908077 2462875 288358058 305301563 X REFLECTING THE 1831 VISION OF ITS FOUNDERS, MOUNT AUBURN COMMEMORATES THE DEAD IN A LANDSCAPE OF EXCEPTIONAL BEAUTY AND TRANQUILITY; PROVIDING COMFORT AND INSPIRATION TO THE BEREAVED AND THE PUBLIC AS A WHOLE; PROTECTS AND IMPROVES ITS HISTORIC LANDSCAPE, MONUMENTS, ARCHITECTURE, HORTICULTURE AND NATURAL RESOURCES, AND; PROVIDES COMPREHENSIVE CEMETERY SERVICES OF THE HIGHEST STANDARD TO PERSONS OF ALL FAITHS IN SO FAR AS SUCH SERVICES ARE CONSISTENT WITH THE PROTECTION AND PRESERVATION OF MOUNT AUBURN. 0 0 COMMEMORATE THE DEAD IN SURROUNDINGS OF EXCEPTIONAL BEAUTY AND TRANQUILITY THAT PROVIDE COMFORT AND INSPIRATION TO THE BEREAVED AND THE PUBLIC AS A WHOLE. PROTECT AND IMPROVE MOUNT AUBURN AS AN HISTORIC GARDEN CEMETERY, PRESERVING ITS MONUMENTS AND ARCHITECTURE WHILE ENHANCING ITS HORTICULTURE AND NATURAL RESOURCES. PROVIDE COMPREHENSIVE CEMETERY SERVICES OF THE HIGHEST STANDARD TO PERSONS OF ALL FAITHS CONSISTENT WITH THE PROTECTION AND PRESERVATION OF MOUNT AUBURN. 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 78 0 1 104 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 19 17 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X MATTHEW STEPHENS 6175477105 580 MOUNT AUBURN STREET CAMBRIDGE MA 02138 X BARNETT DAVID PRESIDENT & CEO / TRUSTEE 38.46 1.54 X X 267031 0 40861 STEPHENS MATTHEW PRESIDENT & CEO / TRUSTEE 40.00 0.00 X X 83753 0 6428 AIRASIAN ROBERT TRUSTEE 0.50 0.00 X 0 0 0 ANDERSON ELIZA TRUSTEE 1.04 0.03 X 0 0 0 COOLIDGE LINDSAY LEARD TRUSTEE 0.85 0.03 X 0 0 0 COOPER THOMAS TRUSTEE 0.35 0.00 X 0 0 0 HARA DEAN CHAIR 1.88 0.03 X X 0 0 0 HUNNEWELL JR JAMES TRUSTEE 0.50 0.00 X 0 0 0 JACOBY PATRICIA TRUSTEE 1.12 0.03 X X 0 0 0 KUENSTNER PAUL TRUSTEE 0.69 0.00 X 0 0 0 LAIRD PHILIP SECRETARY 0.38 0.00 X X 0 0 0 LEVITTT JAMES TRUSTEE 0.58 0.00 X 0 0 0 MCDONNELL SEAN TREASURER 1.08 0.03 X X 0 0 0 MEAD SUSAN ELREDGE TRUSTEE 0.62 0.00 X 0 0 0 MORRIS TONY TRUSTEE 0.81 0.00 X 0 0 0 NASH LAURA TRUSTEE 1.04 0.00 X 0 0 0 PEETZ-LARSEN NEILS TRUSTEE 0.54 0.00 X 0 0 0 PEISER RICK TRUSTEE 0.38 0.00 X 0 0 0 REECE FRANKLIN TRUSTEE 0.69 0.00 X 0 0 0 ALBANO MICHAEL EXECUTIVE VICE PRESIDENT & CFO 38.46 1.54 X 232788 0 44132 FRASER CHARLES VICE PRESIDENT OF PRESERVATION & FACILITIES 39.23 0.77 X 134759 0 35863 HARVEY BREE VICE PRESIDENT OF CEMETERY & VISITOR SERVICES 36.92 3.08 X 128905 0 35438 WINSLOW MARGARET CURATOR OF HISTORICAL COLLECTIONS & ARCHIVES 39.23 0.77 X 112468 0 8255 WALKER PAUL SUPERINTENDENT OF GROUNDS 40.00 0.00 X 115733 0 22304 1075437 0 193281 6 0 1 0 PHOENIX BAY STATE CONSTRUCTION CO INC 79 SHIRLEY STREET BOSTON MA 02119 CONSTRUCTION 1612330 F E FRENCH CONSTRUCTION INC 40 BRIGHTON STREET BELMONT MA 02478 CONSTRUCTION 502108 WILLIAM RAWN ASSOCIATES 27 SCHOOL STREET SECOND FLOOR BOSTON MA 02108 ARCHITECTURE 363199 THE HARTFORD P O BOX 660916 DALLAS TX 752660916 INSURANCE 265271 EVERSOURCE P O BOX 56007 BOSTON MA 022056007 UTILITIES 160891 17 953802 9428 963230 CEMETERY PROGRAM 900099 4017453 4017453 4017453 5100581 179300 4921281 8265291 26000 6367588 0 1897703 26000 1923703 26000 1897703 8698884 2870553 5828331 5828331 17833298 9871784 179300 6818984 6300 1249162 4423462 699484 742390 554009 30436 31000 349619 49034 8894 562682 237959 488312 18972 51416 1606595 CONTRACTED WORK 1083352 PROJECTS AND EQUIPMENT 514459 OTHER 132373 PLANTS 40010 12879920 24356217 878673 3077050 4992038 3831464 3216325 1056081 362519 54927752 16594855 37157103 38332897 223755122 259891928 33098 90058 293266135 307764438 1880587 953694 41131 43354 2986359 1465827 4908077 2462875 X 288358058 305301563 288358058 305301563 293266135 307764438 X 4953378 10553140 1436987 X X 0 1 X 1 0 223755122 1679129 8270170 291577 233412844 168405785 63177323 7827986 223755122 187013657 -11291267 7316605 168405785 186996062 6300720 6283125 187013657 174155607 19529938 6689483 186996062 0.99000 0.01000 0 0 4783495 4783495 41810012 12586460 29223552 5997186 3119579 2877607 2337059 888816 1448243 38332897 PENSION LIABILITY 1465827 1465827 X PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT CONSISTS OF CASH AND INVESTMENTS WITHOUT DONOR RESTRICTIONS AND WITH DONOR RESTRICTIONS. NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. BOARD DESIGNATED FUNDS WITHOUT DONOR RESTRICTIONS ARE FOR OPERATIONS AND SUPPORT FOR THE ORGANIZATION, AND ARE SUPPORTED BY INVESTMENT GAINS, DIVIDENDS AND INTEREST AS WELL AS DIRECT SOURCES OF OPERATING RECEIPTS. FUNDS WITH DONOR RESTRICTIONS THAT ARE PERPETUAL IN NATURE, ARE DRIVEN BY DONOR INTENT AND ARE ADMINISTRATED TO HAVE NET GAINS DERIVED IN A CONSERVATIVE MANNER PART X, LINE 2: THE CEMETERY AND FRIENDS ARE EXEMPT FROM FEDERAL AND STATE INCOME TAXES, AND ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON UNRELATED BUSINESS INCOME, IF ANY. THE ORGANIZATION FILES INFORMATIONAL TAX RETURNS AS REQUIRED BY THE CODE. THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC TOPIC 740 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. THE TOPIC ALSO PROVIDES GUIDANCE ON RECOGNITION, DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AT MARCH 31, 2022 AND 2021, MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS NO MATERIAL UNCERTAIN TAX POSITIONS. FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS: CHANGE IN PENSION LIABILITY 1,436,987 X X X 0 1 0 BARNETT DAVID PRESIDENT & CEO / TRUSTEE 267031 0 0 0 0 0 27860 0 13001 0 307892 0 0 0 ALBANO MICHAEL EXECUTIVE VICE PRESIDENT & CFO 205288 0 27500 0 0 0 23695 0 20437 0 276920 0 0 0 FRASER CHARLES VICE PRESIDENT OF PRESERVATION & FAC 134759 0 0 0 0 0 13230 0 22633 0 170622 0 0 0 HARVEY BREE VICE PRESIDENT OF CEMETERY & VISITOR 128905 0 0 0 0 0 12821 0 22617 0 164343 0 0 0 PART I, LINE 4B 457 PLAN 1. MICHAEL ALBANO - $8,098 2. DAVID BARNETT - $8,663 3. CHARLES FRASER - $4,675 4. BREE HARVEY - $4,532 FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF TRUSTEES MAKES RECOMMENDATIONS TO THE PROPRIETORS OF THE CEMETERY OF MOUNT AUBURN FOR THE ELECTION OF ANY TRUSTEES AND FOR ANY BY-LAW CHANGES. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 IS GIVEN TO MEMBERS OF THE GOVERNING BODY FOR REVIEW AND APPROVAL PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST DISCLOSURE FORMS ARE REQUIRED ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT POSITIONS IS DONE BY INDEPENDENT REVIEW. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND THE FORM 990 AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A, COLUMN B SEVERAL OF THE TRUSTEES OF MOUNT AUBURN CEMETERY ARE TRUSTEES OF THE FRIENDS OF MOUNT AUBURN CEMETERY. EACH OF THESE TRUSTEES WORKS LESS THAN ONE HOUR PER WEEK ON THE BUSINESS OF THIS RELATED ORGANIZATION. FORM 990, PART XI, LINE 9: CHANGE IN PENSION LIABILITY 1,436,987. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR OVERSEEING THE AUDIT OF FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT AUDITOR. THE COMMITTEE'S PROCESS OF OVERSEEING AND SELECTING HAS NOT CHANGED FROM THE PRIOR YEAR. FRIENDS OF MOUNT AUBURN CEMETERY - 580 MOUNT AUBURN STREET CAMBRIDGE MA 02138 223084639 CEMETERY FUNDRAISING AND FUNDRAISING MA 501(C)(3) LINE 7 0 0 0 1 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0 FRIENDS OF MOUNT AUBURN CEMETERY C 953802 FRIENDS OF MOUNT AUBURN CEMETERY L 572320