CATHOLIC CEMETERIES OF THE ROMAN: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- CATHOLIC CEMETERIES OF THE ROMAN (EIN 81-2659126)
- Tax period
- 2018-09-01 to 2019-08-31
- Filed
- 2020-07-15
- IRS object ID
- 202021979349306412
- Schema version
- 2018v3.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-07-15T15:40:09-05:00 | ReturnTs |
| Tax Period End | 2019-08-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 271728945 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PKF O'CONNOR DAVIES LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 MAMARONECK AVENUE | AddressLine1Txt |
| City | HARRISON | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 105281633 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-09-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 812659126 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CATHOLIC CEMETERIES OF THE ROMAN | BusinessNameLine1Txt |
| Business Name Line2 | CATHOLIC DIOCESE OF ROCKVILLE CENTRE INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CATH | BusinessNameControlTxt |
| Phone | 5163347990 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 OLD COUNTRY ROAD | AddressLine1Txt |
| City | WESTBURY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11590 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICHARD C BIE | PersonNm |
| Person Title | PRESIDENT/CEO | PersonTitleTxt |
| Phone | 5163347990 | PhoneNum |
| Signature | 2020-07-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GARRETT M HIGGINS | PreparerPersonNm |
| PTIN | P00543209 | PTIN |
| Phone | 9143818900 | PhoneNum |
| Preparation | 2020-07-06 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 24.190.81.239 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-07-15 | IPDt |
| IP Tm | 15:40:03 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 9616F4B14A694591D1E716C270910E6FA5556DA3 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CATHOLIC CEMETERIES OF LONG ISLAND | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RICHARD C BIE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 OLD COUNTRY ROAD | AddressLine1Txt |
| City | WESTBURY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11590 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $57,653,800 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.CCLONGISLAND.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2016 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | MAINTAIN & OPERATE THE CATHOLIC CEMETERIES OF THE ROMAN CATHOLIC DIOCESE OF ROCKVILLE CENTRE. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 10 | VotingMembersIndependentCnt |
| Total Employee | 100 | TotalEmployeeCnt |
| Total Volunteers | 12 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $63,502,664 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,214,198 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,874,418 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,666,839 | CYProgramServiceRevenueAmt |
| PY Investment Income | $2,421,416 | PYInvestmentIncomeAmt |
| CY Investment Income | -$203,225 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $76,798,498 | PYTotalRevenueAmt |
| CY Total Revenue | $12,677,812 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $14,293 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $12,811 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,175,365 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,599,490 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,984,438 | PYOtherExpensesAmt |
| CY Other Expenses | $5,628,018 | CYOtherExpensesAmt |
| PY Total Expenses | $11,174,096 | PYTotalExpensesAmt |
| CY Total Expenses | $11,240,319 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $65,624,402 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,437,493 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $77,882,299 | TotalAssetsBOYAmt |
| Total Assets EOY | $77,935,346 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $9,531,394 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,427,297 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $68,350,905 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $74,508,049 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | CATHOLIC CEMETERIES OF THE RC DRVC INC. EXISTS TO MEET THE NEEDS OF INDIVIDUALS AND PARISHES THROUGHOUT THE DIOCESE OF ROCKVILLE CENTRE ON LONG ISLAND, NY IN PREPARATION FOR, AT THE TIME OF, AND FOLLOWING THE DEATH OF A LOVED ONE. THE MINISTRY WE PROVIDE EXTENDS INTO THE AREA OF LITURGY, PRAYER, COMFORT, SUPPORT, GRIEF AND EVANGELIZATION. OUR MINISTRY IS ROOTED IN THE REALITY OF THE HUMAN PERSON AS AN EMBODIED SPIRIT. THAT EMBODIMENT IS SACRED, FOR IT LOCATES THE HUMAN SPIRIT IN HISTORY AND IN PLACE. IN THE CODE OF CANON LAW, CATHOLIC CEMETERIES - LIKE CHURCHES, CHAPELS, SHRINES AND ALTARS - ARE CONSIDERED "SACRED PLACES." THEY ARE GIVEN A SPECIAL BLESSING TO SET THEM APART AND TO HIGHLIGHT THEIR SACRED CHARACTER. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $8,496,759 | ExpenseAmt |
| Grant | $12,811 | GrantAmt |
| Revenue | $10,666,839 | RevenueAmt |
| Desc | MAINTENANCE AND OPERATION OF THREE WHOLLY-OWNED CATHOLIC CEMETERIES WITHIN THE DIOCESE OF ROCKVILLE CENTRE, AS WELL AS THE DEVELOPMENT OF A FOURTH CEMETERY TO OPEN IN 2020/2021. ACCOMPLISHMENTS INCLUDE OVER 2,000 COMMITTALS ANNUALLY, INCLUDING BURIALS, ENTOMBMENTS, AND INURNMENTS; THIS INCLUDES PREVIOUSLY-PURCHASED BURIAL PLOTS, AT-NEED BURIALS, AND BURIALS OF THE INDIGENT FOR THOSE FAITHFUL WHO CANNOT AFFORD BURIAL. CEMETERY STAFF AND QUALIFIED CONTRACTORS MAINTAIN EACH OF OUR FOUR PROPERTIES, WITH TOTAL ACREAGE IN EXCESS OF 450 ACRES, INCLUDING BURIAL GROUNDS, INTERIOR AND GARDEN MAUSOLEUM STRUCTURES, AND SUPPORT BUILDINGS. | Desc |
| Total Program Service Expenses | $8,496,759 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | 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 | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | Yes (1) | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 13 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 100 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| 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 | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 10 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JOHN F KENNEDY CFO | PersonNm |
| Phone | 5163347990 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 OLD COUNTRY ROAD | AddressLine1Txt |
| City | WESTBURY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11590 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| RICHARD SULLIVAN | ||||||||
| CHAIRMAN | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| CHARLES ADAMS | ||||||||
| VICE CHAIRMAN | 1.00 | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| MARYANN CUDAHY | ||||||||
| DIRECTOR (THRU 8/2019) | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JAMES M FOLKS JR | ||||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DOUGLAS J HAYDEN | ||||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOHN P LANE | ||||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PATRICIA NAZEMETZ | ||||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| GUS NUZZOLESE | ||||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| REV IRINEL RACOS | ||||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| REV ROBERT SMITH | ||||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOSEPH TANTILLO | ||||||||
| DIRECTOR | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| PETER QUICK | ||||||||
| DIRECTOR (THRU 8/2019) | 1.00 | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| RICHARD C BIE | ||||||||
| PRESIDENT/CEO | 40.00 | 1.00 | Yes (X) | $253,261 | $0 | $51,291 | ||
| THOMAS DOODIAN | ||||||||
| TREASURER (THRU 12/2018) | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| JOHN F KENNEDY | ||||||||
| CFO AS OF DEC. 2018 | 40.00 | 1.00 | Yes (X) | $3,846 | $0 | $0 | ||
| PETER RYAN | ||||||||
| GENERAL MANAGER | 40.00 | $136,727 | $0 | $24,588 | Yes (X) | |||
| WILLIAM HADDIGAN | ||||||||
| CEMETERY MANAGER | 40.00 | $102,910 | $0 | $28,544 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $496,744 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $104,423 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | 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 |
|---|---|---|---|---|---|
| DARBY GLASS LLC | |||||
| 27R MONTAUK HIGHWAY | LINDENHURST | NY | 11757 | GLASS AND GLAZING CONTRACTOR | $547,559 |
| HARRIS BEACH PLLC | |||||
| 333 EARLE OVINGTON BLVD SUITE 901 | UNIONDALE | NY | 11553 | LEGAL | $176,179 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $2,214,198 | RelatedOrganizationsAmt |
| Total Contributions | $2,214,198 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| INTERMENTS AND MAINTENANCE | 900099 | $4,275,104 | $4,275,104 |
| SALE OF ENTOMBMENT RIGHTS | 900099 | $2,769,805 | $2,769,805 |
| ANCILLARY INCOME | 900099 | $1,598,997 | $1,598,997 |
| SALE OF BURIAL RIGHTS | 900099 | $856,041 | $856,041 |
| ENTOMBMENTS | 900099 | $684,115 | $684,115 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $482,777 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $482,777 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,666,839 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $403,082 | TotalRevenueColumnAmt |
| Exclusion | $403,082 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $44,369,681 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $44,975,988 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$606,307 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$606,307 | TotalRevenueColumnAmt |
| Exclusion | -$606,307 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,677,812 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,666,839 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$203,225 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,811 | TotalAmt |
| Program Services | $12,811 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $511,408 | TotalAmt |
| Program Services | $384,158 | ProgramServicesAmt |
| Management And General | $127,250 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,729,759 | TotalAmt |
| Program Services | $2,773,287 | ProgramServicesAmt |
| Management And General | $956,472 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $315,990 | TotalAmt |
| Program Services | $233,438 | ProgramServicesAmt |
| Management And General | $82,552 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $540,327 | TotalAmt |
| Program Services | $480,334 | ProgramServicesAmt |
| Management And General | $59,993 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $502,006 | TotalAmt |
| Program Services | $424,577 | ProgramServicesAmt |
| Management And General | $77,429 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,421 | TotalAmt |
| Management And General | $73,421 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,000 | TotalAmt |
| Management And General | $46,000 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,005 | TotalAmt |
| Management And General | $29,005 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $617,026 | TotalAmt |
| Program Services | $551,526 | ProgramServicesAmt |
| Management And General | $65,500 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,588 | TotalAmt |
| Management And General | $37,588 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $348,151 | TotalAmt |
| Program Services | $211,725 | ProgramServicesAmt |
| Management And General | $136,426 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $130,713 | TotalAmt |
| Program Services | $66,331 | ProgramServicesAmt |
| Management And General | $64,382 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $186,998 | TotalAmt |
| Program Services | $145,701 | ProgramServicesAmt |
| Management And General | $41,297 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,535 | TotalAmt |
| Program Services | $15,535 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,842 | TotalAmt |
| Program Services | $11,321 | ProgramServicesAmt |
| Management And General | $11,521 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,536,197 | TotalAmt |
| Program Services | $1,437,400 | ProgramServicesAmt |
| Management And General | $98,797 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $432,934 | TotalAmt |
| Program Services | $308,830 | ProgramServicesAmt |
| Management And General | $124,104 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| REPAIRS AND MAINTENANCE | $999,493 | $941,827 | $57,666 |
| BAD DEBT EXPENSE | $614,157 | $614,157 | |
| DECORATIONS EXPENSE | $395,895 | $395,895 | |
| STAFF DEVELOPMENT | $80,000 | $40,000 | $40,000 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $62,063 | TotalAmt |
| Program Services | $62,063 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,240,319 | TotalAmt |
| Program Services | $8,496,759 | ProgramServicesAmt |
| Management And General | $2,743,560 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,297,855 | BOYAmt |
| EOY | $5,304,402 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $3,089,513 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,192,419 | BOYAmt |
| EOY | $4,140,594 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,228 | BOYAmt |
| EOY | $106,722 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $49,613,454 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,955,103 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,293,609 | BOYAmt |
| EOY | $44,658,351 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,721,341 | BOYAmt |
| EOY | $20,253,080 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $345,847 | BOYAmt |
| EOY | $382,684 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,882,299 | BOYAmt |
| EOY | $77,935,346 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,260,281 | BOYAmt |
| EOY | $887,728 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,843,686 | BOYAmt |
| EOY | $163,466 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $427,427 | BOYAmt |
| EOY | $2,376,103 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,531,394 | BOYAmt |
| EOY | $3,427,297 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,350,905 | BOYAmt |
| EOY | $74,508,049 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $68,350,905 | BOYAmt |
| EOY | $74,508,049 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $77,882,299 | BOYAmt |
| EOY | $77,935,346 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,437,493 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $22,506 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $4,696,524 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $621 | 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) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $63,502,664 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2,214,198 | CurrentTaxYearAmt |
| Total | $65,716,862 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $10,874,418 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $10,666,839 | CurrentTaxYearAmt |
| Total | $21,541,257 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $74,377,082 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $12,881,037 | CurrentTaxYearAmt |
| Total | $87,258,119 | TotalAmt |
Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $2,214,198 | CurrentTaxYearAmt |
| Total | $2,214,198 | TotalAmt |
Substantial Contributors Amt SubstantialContributorsAmtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year | $2,214,198 | CurrentTaxYearAmt |
| Total | $2,214,198 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $85,043,921 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $2,419,078 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $403,082 | CurrentTaxYearAmt |
| Total | $2,822,160 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $2,419,078 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $403,082 | CurrentTaxYearAmt |
| Total | $2,822,160 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus1 Year | $76,796,160 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $13,284,119 | CurrentTaxYearAmt |
| Total | $90,080,279 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| First5 Years509 | Yes (X) | First5Years509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $21,885,195 | OtherCostOrOtherBasisAmt |
| Book Value | $21,885,195 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $11,848,223 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $6,372,206 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,713,385 | DepreciationAmt |
| Book Value | $14,507,044 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,422,965 | OtherCostOrOtherBasisAmt |
| Depreciation | $409,680 | DepreciationAmt |
| Book Value | $2,013,285 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,141,502 | OtherCostOrOtherBasisAmt |
| Depreciation | $609,203 | DepreciationAmt |
| Book Value | $532,299 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,943,363 | OtherCostOrOtherBasisAmt |
| Depreciation | $222,835 | DepreciationAmt |
| Book Value | $5,720,528 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $44,658,351 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO AFFILIATE | Desc |
| Amt | $2,376,103 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,376,103 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $12,087,026 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $22,506 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $1,629,911 | OtherRevenueAmt |
| Revenue Not Reported | $1,652,417 | RevenueNotReportedAmt |
| Revenue Subtotal | $10,434,609 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $29,005 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $2,214,198 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $2,243,203 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $12,677,812 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,250,958 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $39,644 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $39,644 | ExpensesNotReportedAmt |
| Expenses Subtotal | $11,211,314 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $29,005 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $29,005 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $11,240,319 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. TAX YEARS SINCE INCEPTION (SEPTEMBER 1, 2017) REMAIN OPEN TO EXAMINATION. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | REVENUE ATTRIBUTED TO CONSOLIDATED ENTITY 1,589,646. GAIN ON DISPOSAL OF EQUIPMENT REPORTED ON PART XI, LINE 9 621. REDUCED INTERMENT WAIVERS NETTED ON PART VIII, LINE 2 39,644. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | TRANSFER OF MAINTENANCE COST FROM COMBINED FINANCIALS 2,214,198. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | REDUCED INTERMENT WAIVERS NETTED ON PART VIII, LINE 2 39,644. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | STIPENDS TO DEACONS AND PRIESTS | GrantTypeTxt |
| Recipient | 9 | RecipientCnt |
| Cash Grant | $12,100 | CashGrantAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE CEMETERIES HAS DEACONS AND/OR PRIESTS INVOLVED IN THE COMMITTAL SERVICES AT THEIR FACILITIES, EITHER PERFORMING THE COMMITTAL DIRECTING OR ASSISTING. THE CEMETERIES PROVIDES STIPENDS TO THE DEACONS AND/OR PRIESTS IN RECOGNITION FOR THEIR INVOLVEMENT WITH THE ORGANIZATION. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| RICHARD C BIE | ||||||||||||||
| PRESIDENT/CEO | $252,401 | $0 | $400 | $0 | $460 | $0 | $24,750 | $0 | $26,541 | $0 | $304,552 | $0 | $0 | $0 |
| PETER RYAN | ||||||||||||||
| GENERAL MANAGER | $136,092 | $0 | $400 | $0 | $235 | $0 | $14,981 | $0 | $9,607 | $0 | $161,315 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 7 | FormAndLineReferenceDesc |
| Explanation | THE FOLLOWING EMPLOYEES RECEIVED DISCRETIONARY BONUSES INCLUDED IN THEIR 2018 W-2S: RICHARD C. BIE, PRESIDENT/CEO $400 JOHN F. KENNEDY, CFO $400 PETER J. RYAN, GENERAL MANAGER $400 WILLIAM HADDIGAN, CEMETERY MANAGER $400 | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE CORPORATION SHALL HAVE FIVE (5) MEMBERS. THE FIVE MEMBERS SHALL BE (1) THE DIOCESAN BISHOP, OR IN CASE OF A VACANCY, THE ONE EQUIVALENT IN CANON LAW TO THE DIOCESAN BISHOP, SUCH AS THE DIOCESAN OR APOSTOLIC ADMINISTRATOR, WHO SHALL, FOR PURPOSES OF THE BY-LAWS, ACT IN PLACE OF THE DIOCESAN BISHOP UNTIL THE VACANCY IS NO LONGER VACANT, (2) THE VICAR GENERAL OF THE DIOCESE OR, IN THE CASE OF A VACANCY, THE ONE WHO LAST HELD THE OFFICE OF VICAR GENERAL AT THE TIME THE VACANCY BECAME VACANT, (3) AN INDIVIDUAL APPOINTED BY THE DIOCESAN BISHOP (OR THE ONE EQUIVALENT IN CANON LAW TO THE DIOCESAN BISHOP, SUCH AS THE DIOCESAN OR APOSTOLIC ADMINISTRATOR), IN HIS SOLE DISCRETION WHO SHALL SERVE AS A MEMBER FOR A TERM OF THREE YEARS, (4) THE CHAIR OF THE CORPORATION'S BOARD OF DIRECTORS, AND (5) THE VICE-CHAIR OF THE CORPORATION'S BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION A, LINE 7A | FOR PURPOSES OF VOTING ON ANY MATTER PROPERLY SUBMITTED TO THE MEMBERS FOR THEIR VOTE, CONSENT, WAIVER, RELEASE OR OTHER ACTION, EACH MEMBER SHALL HAVE ONE (1) VOTE. ELECTED DIRECTORS SHALL BE ELECTED AT THE ANNUAL MEETING OF THE BOARD OF DIRECTORS. PRIOR TO THE ANNUAL MEETING, THE BOARD DEVELOPMENT COMMITTEE WILL DEVELOP A LIST OF POTENTIAL DIRECTORS WHOSE NAMES WILL BE PRESENTED AS A GROUP FOR APPROVAL BY A MAJORITY VOTE OF THE MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE AFFIRMATIVE VOTE OF TWO-THIRDS OF THE MEMBERS, THEN HOLDING OFFICE AT ANY ANNUAL OR SPECIAL MEETING OF MEMBERS, SHALL BE REQUIRED TO ADOPT OR APPROVE THE FOLLOWING ACTIONS: (1) LIQUIDATION OR DISSOLUTION OF THE CORPORATION; (2) MERGER, CONSOLIDATION OR TRANSFER OF SUBSTANTIALLY ALL OF THE ASSETS OF THE CORPORATION; (3) THE DEVELOPMENT OR DISSOLUTION OF ANY SUBSIDIARY ORGANIZATION, OR THE AFFILIATION OF THE CORPORATION WITH ANY OTHER ENTITY FOR THE PURPOSE OF THE JOINT CONDUCT OF BUSINESS OR OTHER PROGRAMS, WHETHER THE FORM OF PARTICIPATION IN SAID ORGANIZATION OR ENTITY (EITHER THROUGH THE HOLDING OF STOCK OR BY MEMBERSHIP, PARTNERSHIP, JOINT VENTURE, CO-TENANCY OR ANY OTHER FORM OF OWNERSHIP OR CONTROL) INCLUDES CORPORATIONS, PARTNERSHIPS OR OTHER ENTITIES; (4) REPEAL, MODIFICATION, AMENDMENT IN WHOLE OR IN PART OF, OR IN ADDITION TO, THE CERTIFICATE OF INCORPORATION OR BY-LAWS OF THE CORPORATION OR THE ADOPTION OF NEW CERTIFICATE OF INCORPORATION OR NEW BY-LAWS, AND (5) THE TERMINATION, AMENDMENT OR MODIFICATION OF THAT CERTAIN AGREEMENT OF TRUST OF DIOCESE OF ROCKVILLE CENTRE CATHOLIC CEMETERY PERMANENT MAINTENANCE TRUST, DATED AS OF THE DATE HEREOF, BY AND BETWEEN THE DIOCESE, AS SETTLOR, AND THE CORPORATION, AS TRUSTEE. |
| FORM 990, PART VI, SECTION B, LINE 11B | CATHOLIC CEMETERIES 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 THE CEO, CFO AND THE CHAIRMAN OF THE BOARD 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 | EACH DIRECTOR, OFFICER OR MEMBER OF A COMMITTEE WITH BOARD OF DIRECTORS-DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON: (1) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY; (2) HAS READ AND UNDERSTANDS THE POLICY; (3) HAS AGREED TO COMPLY WITH THE POLICY; AND (4) UNDERSTANDS THAT THE CORPORATION IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION, IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. ANY DIRECTOR, OFFICER, OR MEMBER OF A COMMITTEE WITH BOARD-OF-DIRECTORS-DELEGATED POWERS WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST IS AN INTERESTED PERSON. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE AND NATURE AND ALT MATERIAL FACTS TO THE BOARD OF DIRECTORS OF DIRECTORS OR COMMITTEE MEMBERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER DISCUSSION WITH THE INTERESTED PERSON, HE OR SHE SHALL LEAVE THE BOARD OF DIRECTORS OR COMMITTEE MEETING WHILE THE DETERMINATION OF WHETHER A CONFLICT OF INTEREST EXISTS IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OF DIRECTORS OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS, EXCEPT IN CASES INVOLVING THE PROVISION OF FINANCIAL SERVICES (IN WHICH CASES A CONFLICT OF INTEREST EXISTS AUTOMATICALLY), AND SUCH DETERMINATION SHALL BE SUBJECT TO REVIEW AND APPROVAL BY THE MEMBERS. |
| FORM 990, PART VI, SECTION B, LINE 15 | THE COMPENSATION OF THE PRESIDENT/CEO AND THE CFO WERE DETERMINED BY THE COMPENSATION COMMITTEE OF THE BOARD OF DIRECTORS. THE COMPENSATION REVIEW PROCESS OF THE CEO AND THE CFO INCLUDED A REVIEW OF BOTH INDIVIDUAL AND CORPORATE-WIDE PERFORMANCE DURING THE YEAR. RECOMMENDATIONS FOR ADJUSTMENT WERE APPROVED BY THE BOARD OF DIRECTORS AND DOCUMENTED IN THE BOARD MINUTES. THE PROCESS FOR COMPENSATION REVIEW WAS LAST UNDERTAKEN IN 2019. |
| 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 ALSO 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: | GAIN ON DISPOSAL OF EQUIPMENT 621. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR THE OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| FORM 990, PART XI, LINE 8: | THE ORGANIZATION REVIEWED ITS VARIOUS REVENUE SOURCES AND CONCLUDED THAT EACH OF ITS CONTRACTS INCLUDES A SINGLE PERFORMANCE OBLIGATION THAT IS SATISFIED EITHER AT A POINT IN TIME OR OVER TIME WHICH IS SATISFIED OVER THE ORGANIZATION'S YEAR, EXCEPT FOR ENTOMBMENTS AND BURIAL RIGHTS UNDER THE INSTALLMENT BASIS WHICH THE IMPLEMENTATION OF THE NEW GUIDANCE, ENTOMBMENTS AND BURIAL RIGHTS UNDER THE INSTALLMENT BASIS ARE NOW RECOGNIZED AT A POINT IN TIME. THIS RESULTED IN THE ORGANIZATION RECORDING A ONE-TIME ADJUSTMENT INCREASING NET ASSETS BY $4,696,524 ON SEPTEMBER 1, 2018. PRIOR TO THIS CHANGE IN METHODOLOGY, REVENUE FROM ENTOMBMENTS AND BURIAL RIGHTS WAS RECOGNIZED WHEN THE CONTRACT HAD BEEN PAID IN FULL. UNTIL THAT TIME, PAYMENTS RECEIVED WERE REFLECTED AS DEFERRED REVENUE. UPON RECEIPT IN FULL OF ALL PAYMENTS DUE, REVENUE WOULD BE RECOGNIZED IN ITS ENTIRETY. THERE WAS A CORRESPONDING TRANSFER OF A PORTION OF THE FUNDS TO THE PERMANENT MAINTENANCE TRUST AND A REMOVAL FROM INVENTORY OF THE RESPECTIVE PLOT OR CRYPT. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DIOCESE ROCKVILLE CENTRE CATHOLIC CEMETERY PERMANENT MAIN TRUST | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 OLD COUNTRY ROAD | AddressLine1Txt |
| City | WESTBURY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11590 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 821821173 | EIN |
| Primary Activities | CEMETERY MAINTENANCE | PrimaryActivitiesTxt |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(13) | ExemptCodeSectionTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CATHOLIC CEMETERIES OF THE ROMAN CATHOLIC DIOCESE OF ROCKVILLE CENTRE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| DIOCESE ROCKVILLE CENTRE CATHOLIC CEMETERY PERMANENT MAIN TRUST | ||
| C | $2,214,198 | COST |
| DIOCESE ROCKVILLE CENTRE CATHOLIC CEMETERY PERMANENT MAIN TRUST | ||
| P | $1,948,676 | COST |
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