LEBANON CEMETERY ASSOCIATION OF QUEENS INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: LEBANON CEMETERY ASSOCIATION OF QUEENS INC (EIN 11-1104610)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-11-15
IRS object ID: 202303199349312335
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
Form 990
Schedule C
Schedule D
Schedule F
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-11-15T12:41:07-06:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	873231666	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	PKF O'CONNOR DAVIES ADVISORY LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	500 MAMARONECK AVENUE SUITE 301	AddressLine1Txt
City	HARRISON	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	105281633	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	111104610	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LEBANON CEMETERY ASSOCIATION OF	BusinessNameLine1Txt
Business Name Line2	QUEENS INC	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	LEBA	BusinessNameControlTxt
Phone	7188210200	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7800 MYRTLE AVENUE	AddressLine1Txt
City	GLENDALE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11385	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JAY L IVLER	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	7188210200	PhoneNum
Signature	2023-11-15	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JAY	PersonFirstNm
Person Last	IVLER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	GARRETT M HIGGINS	PreparerPersonNm
PTIN	P00543209	PTIN
Phone	9143818900	PhoneNum
Preparation	2023-11-15	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JAY L IVLER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7800 MYRTLE AVENUE	AddressLine1Txt
City	GLENDALE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11385	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$55,399,411	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.MOUNTLEBANONCEMETERY.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1929	FormationYr
Legal Domicile State	NY	LegalDomicileStateCd
Activity Or Mission	MOUNT LEBANON CEMETERY CORPORATION WAS FORMED IN 1914 AND ORGANIZED AS THE LEBANON CEMETERY ASSOCIATION OF QUEENS, INC. BY A CERTIFICATE OF INCORPORATION FILED IN 1929. OUR MISSION, THEN AND NOW, IS TO MAINTAIN AND OPERATE A CEMETERY. SERVICES PROVIDED INCLUDE THE SALE OF BURIAL SPACE, TO MAKE INTERMENTS AND THE MAINTENANCE OF OUR GROUNDS.	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	55	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$506,350	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$1,785,734	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,515,750	CYProgramServiceRevenueAmt
PY Investment Income	$15,416,640	PYInvestmentIncomeAmt
CY Investment Income	$6,347,772	CYInvestmentIncomeAmt
PY Other Revenue	$14,359	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$17,216,733	PYTotalRevenueAmt
CY Total Revenue	$7,863,522	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$5,900	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$3,606,325	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,017,192	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,964,590	PYOtherExpensesAmt
CY Other Expenses	$3,334,118	CYOtherExpensesAmt
PY Total Expenses	$7,570,915	PYTotalExpensesAmt
CY Total Expenses	$7,357,210	CYTotalExpensesAmt
PY Revenues Less Expenses	$9,645,818	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$506,312	CYRevenuesLessExpensesAmt
Total Assets BOY	$206,973,270	TotalAssetsBOYAmt
Total Assets EOY	$193,805,002	TotalAssetsEOYAmt
Total Liabilities BOY	$234,450	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$205,829	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$206,738,820	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$193,599,173	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	MOUNT LEBANON CEMETERY CORPORATION WAS FORMED IN 1914 AND ORGANIZED AS THE LEBANON CEMETERY ASSOCIATION OF QUEENS, INC. BY A CERTIFICATE OF INCORPORATION FILED IN 1929. OUR MISSION, THEN AND NOW, IS TO MAINTAIN AND OPERATE A CEMETERY. SERVICES PROVIDED INCLUDE THE SALE OF BURIAL SPACE, TO MAKE INTERMENTS AND THE MAINTENANCE OF OUR GROUNDS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	THE MAINTENANCE OF THE CEMETERY, THE SALE OF GRAVES, THE CARE OF GRAVES, AND THE BURIAL OF THE DEAD WERE THE PROGRAM SERVICES PROVIDED RELATING TO THE EXPENDITURES SHOWN IN PART IX. IN 2022, THE ORGANIZATION SOLD 58 GRAVES, 6 FAMILY PLOTS, 18 MAUSOLEUM CRYPT SPACES, AND 7 MAUSOLEUM NICHE SPACES WHICH LED TO SALES OF $604,479. IN ADDITION, THE ORGANIZATION HELD 226 INTERMENTS.	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	Yes (1)	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	36	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	55	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	6	GoverningBodyVotingMembersCnt
Independent Voting Member	4	IndependentVotingMemberCnt
Family Or Business Rln	Yes (1)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JAY L IVLER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7188210200	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	7800 MYRTLE AVENUE	AddressLine1Txt
City	GLENDALE	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	11385	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
JAY L IVLER
PRESIDENT & DIRECTOR	40.00	Yes (X)	Yes (X)	$365,000	$0	$60,383
MATTHEW IVLER
VICE PRESIDENT & DIRECTOR	40.00	Yes (X)	Yes (X)	$228,000	$0	$57,989
ALLAN KOMITEE
DIRECTOR	0.50	Yes (X)		$20,950	$0	$0
MICHAEL NUSSBAUM
DIRECTOR	0.50	Yes (X)		$20,100	$0	$0
A ALLEN BLOCK
DIRECTOR	0.20	Yes (X)		$15,850	$0	$0
DOMINICK TARANTINO
DIRECTOR	0.20	Yes (X)		$15,850	$0	$0
JAN NEUMAN SECRETARY
AND TREASURER THRU DEC. 2022	40.00		Yes (X)	$218,000	$0	$52,151
CHRISTOPHER HARREUS
SUPERINTENDENT	40.00			$124,386	$0	$38,569	Yes (X)
JORDAN IVLER
DIRECTOR OF SALES	40.00			$127,898	$0	$38,972	Yes (X)
MARIBETH CIGNA
OFFICE MANAGER	40.00			$116,641	$0	$18,093	Yes (X)
MICHAEL D'AGOSTINO
FOREMAN	40.00			$118,458	$0	$38,591	Yes (X)
JOHN DICKINSON
OPEN	40.00			$106,431	$0	$36,338	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,477,564	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$341,086	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	8	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
UBS FINANCIAL SERVICES
1285 AVENUE OF THE AMERICAS	NEW YORK	NY	10019	INVESTMENT MANAGEMENT FEES	$1,403,344
BRIGHTVIEW LANDSCAPE SERVICES LLC
PO BOX 740655	ATLANTA	GA	303740655	LANDSCAPING	$384,504

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SALES OF LOTS, GRAVES AND CRYPTS	900099	$604,479	$604,479
SERVICE CHARGES	900099	$575,097	$575,097
CARE AND PLANTING SERVICES	900099	$336,174	$336,174

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,515,750	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,647,465	TotalRevenueColumnAmt
Unrelated Business Revenue	$257,744	UnrelatedBusinessRevenueAmt
Exclusion	$5,389,721	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$48,236,196	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$47,535,889	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$700,307	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$700,307	TotalRevenueColumnAmt
Unrelated Business Revenue	$248,606	UnrelatedBusinessRevenueAmt
Exclusion	$451,701	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,863,522	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,515,750	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$506,350	UnrelatedBusinessRevenueAmt
Exclusion	$5,841,422	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$5,900	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$1,046,510	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,065,827	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$194,974	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$441,112	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$268,769	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$23,538	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$59,600	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$1,451,427	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$34,313	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$8,750	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$127,910	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$68,742	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$116,470	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$21,461	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$85,152	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$341,906	TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt
MAINTENANCE	$841,016
LAND SALES EXPENSE	$149,989
UBI TAX EXPENSE	$3,844

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,357,210	TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$120,654	BOYAmt
EOY	$426,310	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$6,260,465	BOYAmt
EOY	$8,238,048	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$168,885	BOYAmt
EOY	$169,284	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$225,000	BOYAmt
EOY	$225,000	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,555,465	BOYAmt
EOY	$2,368,106	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$5,850,765	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$2,747,382	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$3,008,770	BOYAmt
EOY	$3,103,383	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$176,158,816	BOYAmt
EOY	$155,239,657	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$19,323,983	BOYAmt
EOY	$23,875,072	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$151,232	BOYAmt
EOY	$160,142	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$206,973,270	BOYAmt
EOY	$193,805,002	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$97,185	BOYAmt
EOY	$67,727	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$119,112	BOYAmt
EOY	$138,102	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$18,153	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$234,450	BOYAmt
EOY	$205,829	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$206,738,820	BOYAmt
EOY	$193,599,173	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$206,738,820	BOYAmt
EOY	$193,599,173	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$206,973,270	BOYAmt
EOY	$193,805,002	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$506,312	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$14,900,073	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$1,254,114	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Political Expenditures	$2,500	PoliticalExpendituresAmt
Internal Funds Contributed	$2,500	InternalFundsContributedAmt
Total Exempt Function Expend	$2,500	TotalExemptFunctionExpendAmt
Form1120 POL Filed	Yes (1)	Form1120POLFiledInd

Section527 Political Org Section527PoliticalOrgGrp

Organization Business Name OrganizationBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NYS CEMETERIES PAC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	99 PINE STREET	AddressLine1Txt
City	ALBANY	CityNm
State Abbreviation	NY	StateAbbreviationCd
ZIP	12207	ZIPCd

Field	Value	IRS element (for citing)
EIN	105407204	EIN
Paid Internal Funds	$2,500	PaidInternalFundsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I-A, LINE 1:	FormAndLineReferenceDesc
Explanation	THE LEBANON CEMETERY ASSOCIATION OF QUEENS INC. CONTRIBUTED TO THE NYS CEMETERIES PAC, AN UNRELATED ENTITY.	ExplanationTxt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$20,000	OtherCostOrOtherBasisAmt
Book Value	$20,000	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,239,314	OtherCostOrOtherBasisAmt
Depreciation	$2,417,764	DepreciationAmt
Book Value	$2,821,550	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$591,451	OtherCostOrOtherBasisAmt
Depreciation	$329,618	DepreciationAmt
Book Value	$261,833	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$3,103,383	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	ALTERNATIVE INVESTMENTS	Desc
Book Value	$23,875,072	BookValueAmt
Method Valuation	F	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$23,875,072	TotalBookValueSecuritiesAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	-$8,491,822	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$14,900,073	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$14,900,073	RevenueNotReportedAmt
Revenue Subtotal	$6,408,251	RevenueSubtotalAmt
Investment Expenses Not Incld	$1,451,427	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$3,844	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$1,455,271	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$7,863,522	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$5,901,939	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$5,901,939	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$1,451,427	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$3,844	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$1,455,271	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$7,357,210	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	THE CEMETERY RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE THAN LIKELY NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE CEMETERY HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE CEMETERY IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR THE PERIODS PRIOR TO DECEMBER 31, 2019.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	RECLASS OF UBIT TAX EXPENSE TO PART IX 3,844.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	RECLASS OF UBIT TAX EXPENSE TO PART IX 3,844.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp

Field	Value	IRS element (for citing)
Region	CENTRAL AMERICA AND THE CARIBBEAN	RegionTxt
Offices	0	OfficesCnt
Employee	0	EmployeeCnt
Type Of Activities Conducted	INVESTMENTS	TypeOfActivitiesConductedTxt
Region Total Expenditures	$5,374,849	RegionTotalExpendituresAmt

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	0	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Subtotal Spent	$5,374,849	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$5,374,849	TotalSpentAmt
Transfer To Foreign Corp	Yes (1)	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	Yes (1)	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	0	PassiveForeignInvestmestCoInd
Foreign Partnership	Yes (1)	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART III ACCOUNTING METHOD:
PART IV, LINE 1:	THE ORGANIZATION IS REQUIRED TO FILE FORM 926 BECAUSE IT MEETS THE APPLICABLE FILING THRESHOLD REQUIREMENT.
PART IV, LINE 1, LINE 3 AND LINE 5:	THE ORGANIZATION IS NOT REQUIRED TO FILE FORMS 5471 AND 8865 BECAUSE IT DOES NOT MEET THE APPLICABLE THRESHOLD FOR OWNERSHIP OR OTHER FILING REQUIREMENTS.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JAY L IVLER
PRESIDENT & DIRECTOR	$343,000	$0	$22,000	$0	$0	$0	$19,798	$0	$40,585	$0	$425,383	$0	$0	$0
MATTHEW IVLER
VICE PRESIDENT & DIRECTOR	$203,000	$0	$25,000	$0	$0	$0	$18,218	$0	$39,771	$0	$285,989	$0	$0	$0
JAN NEUMAN SECRETARY
AND TREASURER THRU DEC. 2022	$196,000	$0	$22,000	$0	$0	$0	$12,653	$0	$39,498	$0	$270,151	$0	$0	$0
JORDAN IVLER
DIRECTOR OF SALES	$116,898	$0	$11,000	$0	$0	$0	$5,342	$0	$33,630	$0	$166,870	$0	$0	$0
CHRISTOPHER HARREUS
SUPERINTENDENT	$113,386	$0	$11,000	$0	$0	$0	$4,837	$0	$33,732	$0	$162,955	$0	$0	$0
MICHAEL D'AGOSTINO
FOREMAN	$110,458	$0	$8,000	$0	$0	$0	$4,847	$0	$33,744	$0	$157,049	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	FORM 990, PART VII, COLUMN (F) AND SCHEUDLE J, PART II, COLUMN (C):	FormAndLineReferenceDesc
Explanation	THESE TWO COLUMNS SHOW THE ACTUARIAL INCREASE OR DECREASE IN THE DEFINED BENEFIT PLAN FOR CALENDAR YEAR 2022	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 2	JAY AND MATTHEW IVLER HAVE A FAMILY RELATIONSHIP.
FORM 990, PART VI, SECTION A, LINE 6	MEMBERS ARE OWNERS OF BURIAL RIGHTS. ALL INDIVIDUALS WHO PURCHASE BURIAL RIGHTS AND HAVE PAID IN FULL ARE ISSUED A DEED. OWNERSHIP OF THE BURIAL RIGHT PASSES IN ACCORDANCE WITH NYS LAW IF NOT SPECIFICALLY DEVISED IN A WILL OR BY COURT ORDER. THE CERTIFICATE HOLDERS RECEIVE A SHARE OF THE NET SALES FROM LAND, GRAVES, AND CRYPTS SEMI-ANNUALLY.
FORM 990, PART VI, SECTION A, LINE 7A	THE CEMETERY'S BOARD HAS QUARTERLY MEETINGS AND IS IN ACCORDANCE WITH NYS DIVISION OF CEMETERIES AND THE CEMETERY'S BY-LAWS. AT A DESIGNATED QUARTERLY MEETING THE MEMBERS ELECT THE BOARD OF DIRECTORS SEATS WHOSE TERMS HAVE EXPIRED. EACH MEMBER/OWNER IS ENTITLED TO ONE VOTE.
FORM 990, PART VI, SECTION A, LINE 7B	MEMBERS (OWNERS OF BURIAL RIGHTS) VOTE TO RATIFY THE DECISIONS OF MANAGEMENT. PRIMARY DECISIONS OF THE BOARD OF DIRECTORS ARE PRESENTED TO THE MEMBERS. MEMBERS VOTE WITH RESPECT TO OPEN BOARD POSITIONS.
FORM 990, PART VI, SECTION B, LINE 11B	THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD FOR APPROVAL. ONCE THE BOARD HAS APPROVED THE RETURN IT IS FILED WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY WHICH IS ENFORCED ANNUALLY. AT EACH BOARD MEETING THE CONFLICT OF INTEREST POLICY IS MENTIONED. ALL BOARD MEMBERS ARE AWARE OF THE NECESSITY OF DISCLOSING ANY CONFLICT OF INTEREST. IF A CONFLICT WERE TO ARISE, IT IS DISCUSSED BY THE BOARD, AND A DECISION IS VOTED ON ABOUT HOW TO HANDLE THE CONFLICT. ANY CONFLICTED BOARD MEMBER MAY NOT VOTE ON, OR PARTICIPATE IN ANY MATTER IN WHICH THEY HAVE AN INTEREST. ALL BOARD MEMBERS ARE REQUIRED TO SIGN AN ANNUAL CONFLICTS OF INTEREST DISCLOSURE FORM AND NOTIFY THE CHAIRMAN IF CIRCUMSTANCES CHANGE DURING THE YEAR.
FORM 990, PART VI, SECTION B, LINE 15	AT THE ORGANIZATION'S BOARD OF DIRECTOR'S MEETING HELD IN MARCH, THE BOARD OF DIRECTORS VOTE UPON PROPOSED INCREASES FOR OFFICERS. THESE POSITIONS INCLUDE PRESIDENT, VICE PRESIDENT, SECRETARY AND TREASURER. THE DETERMINATION IS MADE USING A REVIEW OF COMPARABLE DATA FROM SIMILAR ORGANIZATIONS AND EMPLOYMENT COST INDEX FIGURES AS A GUIDELINE. UPON BOARD APPROVAL COMPENSATION IS ESTABLISHED AND DOCUMENTED IN THE BOARD MINUTES. THIS PROCESS LAST OCCURRED IN MARCH 2022.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY.
FORM 990, PART XI, LINE 9:	PENSION LIABILITY ADJUSTMENT 806,749. ADDITIONS TO ENDOWED CARE TRUST FUNDS 447,365.
FORM 990, PART XII, LINE 2C:	THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS. THE BOARD OF DIRECTOR'S MAKES THE SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR.