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PROSPECT HILL CEMETERY ASSOCIATION: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
PROSPECT HILL CEMETERY ASSOCIATION (EIN 14-0981920)
Tax period
2019-12-01 to 2020-11-30
Filed
2021-10-07
IRS object ID
202122809349300917
Schema version
2019v5.0
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)
Return2021-10-07T09:58:25-05:00ReturnTs
Tax Period End2020-11-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN141662664PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WEST & COMPANY CPAS PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1219AddressLine1Txt
CityGLOVERSVILLECityNm
State AbbreviationNYStateAbbreviationCd
ZIP120780354ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-12-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN140981920EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PROSPECT HILL CEMETERY ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlPROSBusinessNameControlTxt
Phone5187257127PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 707AddressLine1Txt
CityGLOVERSVILLECityNm
State AbbreviationNYStateAbbreviationCd
ZIP12078ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonELMER WASHBURNPersonNm
Person TitlePRES/TREASPersonTitleTxt
Phone5187257127PhoneNum
Signature2021-06-04SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTRISHA ROGERS-BYRNSPreparerPersonNm
PTINP00175220PTIN
Phone5187257127PhoneNum
Preparation2021-10-07PreparationDt
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerELMER WASHBURNPrincipalOfficerNm
Gross Receipts$464,321GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Activity Or MissionLOT/BURIAL SALESActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$200,000CYContributionsGrantsAmt
PY Program Service Revenue$24,796PYProgramServiceRevenueAmt
CY Program Service Revenue$37,735CYProgramServiceRevenueAmt
PY Investment Income$72,834PYInvestmentIncomeAmt
CY Investment Income$60,572CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$97,630PYTotalRevenueAmt
CY Total Revenue$298,307CYTotalRevenueAmt
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$104,455PYOtherExpensesAmt
CY Other Expenses$100,390CYOtherExpensesAmt
PY Total Expenses$104,455PYTotalExpensesAmt
CY Total Expenses$100,390CYTotalExpensesAmt
PY Revenues Less Expenses-$6,825PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$197,917CYRevenuesLessExpensesAmt
Total Assets BOY$1,534,761TotalAssetsBOYAmt
Total Assets EOY$1,710,709TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,534,761NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,710,709NetAssetsOrFundBalancesEOYAmt
MissionLOT/BURIAL SALESMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTO PROVIDE LOT/BURIAL SALESDesc
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
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 Document3IRPDocumentCnt
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 Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
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 CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonELMER WASHBURNPersonNm
Phone5187257127PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line197 NORTH MAIN STREETAddressLine1Txt
CityGLOVERSVILLECityNm
State AbbreviationNYStateAbbreviationCd
ZIP12078ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtAverage Hours Per WeekAverageHoursPerWeekRt
RICHARD ALRIC
TRUSTEEYes (X)$0$0$0
WILLIAM DERBY
TRUSTEEYes (X)$0$0$0
DAVID HEACOCK
TRUSTEEYes (X)$0$0$0
J WOOD IV
SECRETARYYes (X)$0$0$00.50
JOHN STEWART
TRUSTEEYes (X)$0$0$0
ELMER WASHBURN
PRES/TREASYes (X)$0$0$00.50
R W WILLIAMS
TRUSTEEYes (X)$0$0$0
SUSAN E WASHBURN
TRUSTEEYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$200,000AllOtherContributionsAmt
Total Contributions$200,000TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
BURIALS$33,452$33,452
SALE BURIAL LOTS$4,208$4,208
FOUNDATION$75$75
FieldValueIRS element (for citing)
Total Program Service Revenue$37,735TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$39,005TotalRevenueColumnAmt
Exclusion$39,005ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$181,306SecuritiesAmt
Other$6,275OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$166,014SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$15,292SecuritiesAmt
Other$6,275OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$21,567TotalRevenueColumnAmt
Exclusion$21,567ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$298,307TotalRevenueColumnAmt
Related Or Exempt Func Income$37,735RelatedOrExemptFuncIncomeAmt
Exclusion$60,572ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,000TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$4,200TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
REPAIRS$78,779
INVESTMENT COMMISSIONS$8,542
OTHER FEES$3,600
INSURANCE$1,249

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$1,020TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$100,390TotalAmt
Program Services$0ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$89,301BOYAmt
EOY$393,564EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$78,759LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$78,759BOYAmt
EOY$78,759EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,366,701BOYAmt
EOY$1,238,386EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,534,761BOYAmt
EOY$1,710,709EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,534,761BOYAmt
EOY$1,710,709EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,534,761BOYAmt
EOY$1,710,709EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,534,761BOYAmt
EOY$1,710,709EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$197,917ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$21,969NetUnrlzdGainsLossesInvstAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$78,759InvestmentCostOrOtherBasisAmt
Book Value$78,759BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$78,759TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE D, PAGE 3, PART XFormAndLineReferenceDesc
ExplanationUNDER SECTION 501(C)(13) OF THE INTERNAL REVENUE CODE AND SECTION 209.4 OF THE NEW YORK STATE LAW, THE ASSOCIATION IS EXEMPT FROM FEDERAL AND NEW YORK STATE FRANCHISE TAX. THE ASSOCIATION USES THE SAME ACCOUNTING METHODS FOR INCOME TAX AND FINANCIAL REPORTING. THE ASSOCIAITON FOLLOWS THE PROVISIONS OF UNCERTAIN TAX POSITIONS AS ADDRESSED IN FASB ASC 740. THE ASSOCIATION'S TAX EXEMPT STATUS IS AN UNCERTAINTY, BUT MANAGEMENT BELIEVES IT WOULD BE ACCEPTED IF EXAMINED BY TAXING AUTHORITIES. THE ASSOCIATION FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. THE ASSOCIATION IS NO LONGER SUBJECT TO U.S. FEDERAL TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2017.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B990 REVIEWED BY BOARD PRIOR TO FILING
FORM 990, PAGE 6, PART VI, LINE 15ACOMPENSATION SET BY THE BOARD OF TRUSTEES
FORM 990, PAGE 6, PART VI, LINE 15BCOMPENSATION SET BY BOARD OF TRUSTEES
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.

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