BROOKSIDE CEMETERY ASSOCIATION INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
BROOKSIDE CEMETERY ASSOCIATION INC (EIN 01-0205722)
Tax period
2019-10-01 to 2020-09-30
Filed
2020-11-30
IRS object ID
202003359349300805
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)
Return2020-11-30T10:27:05-06:00ReturnTs
Tax Period End2020-09-30TaxPeriodEndDt

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 Begin2019-10-01TaxPeriodBeginDt

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)
PersonROBERT B FERNALDPersonNm
Person TitleTREASURERPersonTitleTxt
Phone2072443183PhoneNum
Signature2020-11-12SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonELLEN CLEVELANDPreparerPersonNm
PTINP01229918PTIN
Phone2076675529PhoneNum
Preparation2020-11-25PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address71.255.156.14IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-11-30IPDt
IP Tm10:27:05IPTm
IP TimezoneCSIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdECC4FE8576D82444CDDE7EB6B51BC946C2ADDB88AtSubmissionCreationDeviceId
At Submission Filing Device Id25030CF4E65AFB5A274436AE992BE0D69E1D0BFAAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2021-04-22 16:20:28ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSTEPHEN K SOMESPrincipalOfficerNm
Gross Receipts$124,968GrossReceiptsAmt
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$0CYContributionsGrantsAmt
PY Program Service Revenue$2,103PYProgramServiceRevenueAmt
CY Program Service Revenue$603CYProgramServiceRevenueAmt
PY Investment Income$34,475PYInvestmentIncomeAmt
CY Investment Income$57,595CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$36,578PYTotalRevenueAmt
CY Total Revenue$58,198CYTotalRevenueAmt
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$22,626PYOtherExpensesAmt
CY Other Expenses$20,863CYOtherExpensesAmt
PY Total Expenses$22,626PYTotalExpensesAmt
CY Total Expenses$20,863CYTotalExpensesAmt
PY Revenues Less Expenses$13,952PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$37,335CYRevenuesLessExpensesAmt
Total Assets BOY$811,171TotalAssetsBOYAmt
Total Assets EOY$848,506TotalAssetsEOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$811,171NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$848,506NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO SELL AND MAINTAIN CEMETERY LOTS AT BROOKSIDE CEMETERY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescCEMETERY MAINTENANCEDesc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp

FieldValueIRS element (for citing)
DescCEMETERY MAINTENANCEDesc
FieldValueIRS element (for citing)
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 EquipmentfalseReportLandBuildingEquipmentInd
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 Document0IRPDocumentCnt
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)

TitleTitleTxtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JULIANNA REDDISH BENNOCH
SECRETARY/CLYes (X)$0$0$0
LAURI E FERNALD
TRUSTEEYes (X)$0$0$0
ROBERT B FERNALD
TREASURERYes (X)$0$0$0
STEPHEN K SOMES
PRESIDENTYes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescSALE OF LOTSDesc
Total Revenue Column$603TotalRevenueColumnAmt
Related Or Exempt Func Income$603RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$603TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$34,053TotalRevenueColumnAmt
Related Or Exempt Func Income$34,053RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$90,312SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$66,770SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$23,542SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$23,542TotalRevenueColumnAmt
Related Or Exempt Func Income$23,542RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$58,198TotalRevenueColumnAmt
Related Or Exempt Func Income$58,198RelatedOrExemptFuncIncomeAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$3,330TotalAmt
Program Services$3,330ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$650TotalAmt
Program Services$650ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$7,982TotalAmt
Management And General$7,982ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
CEMETERY MAINTENANCE$8,500$8,500
PERMITS$275$275
SUPPLIES$101$101
MISCELLANEOUS$25$25

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$20,863TotalAmt
Program Services$12,881ProgramServicesAmt
Management And General$7,982ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY-$1BOYAmt
EOY-$2EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$88,519BOYAmt
EOY$84,426EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$8,650BOYAmt
EOY$8,650EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$714,003BOYAmt
EOY$755,432EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$811,171BOYAmt
EOY$848,506EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
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$163,123BOYAmt
EOY$163,123EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$648,048BOYAmt
EOY$685,383EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$811,171BOYAmt
EOY$848,506EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$811,171BOYAmt
EOY$848,506EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$37,335ReconcilationRevenueExpnssAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

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 Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$608,875BeginningYearBalanceAmt
Investment Earnings Or Losses$52,191InvestmentEarningsOrLossesAmt
Other Expenditures$8,100OtherExpendituresAmt
Administrative Expenses$7,560AdministrativeExpensesAmt
End Year Balance$695,406EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$585,000BeginningYearBalanceAmt
Investment Earnings Or Losses$38,498InvestmentEarningsOrLossesAmt
Other Expenditures$8,100OtherExpendituresAmt
Administrative Expenses$6,523AdministrativeExpensesAmt
End Year Balance$608,875EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$576,902BeginningYearBalanceAmt
Investment Earnings Or Losses$24,341InvestmentEarningsOrLossesAmt
Other Expenditures$8,300OtherExpendituresAmt
Administrative Expenses$5,924AdministrativeExpensesAmt
End Year Balance$585,000EndYearBalanceAmt
FieldValueIRS element (for citing)
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PAGE 2, PART III, LINE 4DCEMETERY MAINTENANCE
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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