2020-07-15T15:40:09-05:00 2019-08-31 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2018-09-01 812659126 CATHOLIC CEMETERIES OF THE ROMAN CATHOLIC DIOCESE OF ROCKVILLE CENTRE INC CATH 5163347990 111 OLD COUNTRY ROAD WESTBURY NY 11590 RICHARD C BIE PRESIDENT/CEO 5163347990 2020-07-15 1 GARRETT M HIGGINS P00543209 9143818900 2020-07-06 24.190.81.239 2020-07-15 15:40:03 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 9616F4B14A694591D1E716C270910E6FA5556DA3 2018 2021-01-29 14:40:06Z CATHOLIC CEMETERIES OF LONG ISLAND RICHARD C BIE 111 OLD COUNTRY ROAD WESTBURY NY 11590 57653800 0 X WWW.CCLONGISLAND.ORG X 2016 NY MAINTAIN & OPERATE THE CATHOLIC CEMETERIES OF THE ROMAN CATHOLIC DIOCESE OF ROCKVILLE CENTRE. 10 10 100 12 0 0 63502664 2214198 10874418 10666839 2421416 -203225 0 0 76798498 12677812 14293 12811 0 0 5175365 5599490 0 0 0 5984438 5628018 11174096 11240319 65624402 1437493 77882299 77935346 9531394 3427297 68350905 74508049 X 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. 0 0 8496759 12811 10666839 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. 8496759 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 1 13 0 100 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X JOHN F KENNEDY CFO 5163347990 111 OLD COUNTRY ROAD WESTBURY NY 11590 RICHARD SULLIVAN CHAIRMAN 1.00 1.00 X X 0 0 0 CHARLES ADAMS VICE CHAIRMAN 1.00 1.00 X X 0 0 0 MARYANN CUDAHY DIRECTOR (THRU 8/2019) 1.00 1.00 X 0 0 0 JAMES M FOLKS JR DIRECTOR 1.00 1.00 X 0 0 0 DOUGLAS J HAYDEN DIRECTOR 1.00 1.00 X 0 0 0 JOHN P LANE DIRECTOR 1.00 1.00 X 0 0 0 PATRICIA NAZEMETZ DIRECTOR 1.00 1.00 X 0 0 0 GUS NUZZOLESE DIRECTOR 1.00 1.00 X 0 0 0 REV IRINEL RACOS DIRECTOR 1.00 1.00 X 0 0 0 REV ROBERT SMITH DIRECTOR 1.00 1.00 X 0 0 0 JOSEPH TANTILLO DIRECTOR 1.00 1.00 X 0 0 0 PETER QUICK DIRECTOR (THRU 8/2019) 1.00 1.00 X 0 0 0 RICHARD C BIE PRESIDENT/CEO 40.00 1.00 X 253261 0 51291 THOMAS DOODIAN TREASURER (THRU 12/2018) 1.00 X 0 0 0 JOHN F KENNEDY CFO AS OF DEC. 2018 40.00 1.00 X 3846 0 0 PETER RYAN GENERAL MANAGER 40.00 X 136727 0 24588 WILLIAM HADDIGAN CEMETERY MANAGER 40.00 X 102910 0 28544 496744 0 104423 3 0 1 0 DARBY GLASS LLC 27R MONTAUK HIGHWAY LINDENHURST NY 11757 GLASS AND GLAZING CONTRACTOR 547559 HARRIS BEACH PLLC 333 EARLE OVINGTON BLVD SUITE 901 UNIONDALE NY 11553 LEGAL 176179 2 2214198 2214198 INTERMENTS AND MAINTENANCE 900099 4275104 4275104 SALE OF ENTOMBMENT RIGHTS 900099 2769805 2769805 ANCILLARY INCOME 900099 1598997 1598997 SALE OF BURIAL RIGHTS 900099 856041 856041 ENTOMBMENTS 900099 684115 684115 482777 482777 10666839 403082 403082 44369681 44975988 -606307 -606307 -606307 12677812 10666839 0 -203225 12811 12811 511408 384158 127250 3729759 2773287 956472 315990 233438 82552 540327 480334 59993 502006 424577 77429 73421 73421 46000 46000 29005 29005 617026 551526 65500 37588 37588 348151 211725 136426 130713 66331 64382 186998 145701 41297 15535 15535 22842 11321 11521 1536197 1437400 98797 432934 308830 124104 REPAIRS AND MAINTENANCE 999493 941827 57666 BAD DEBT EXPENSE 614157 614157 DECORATIONS EXPENSE 395895 395895 STAFF DEVELOPMENT 80000 40000 40000 62063 62063 11240319 8496759 2743560 0 5297855 5304402 3089513 4192419 4140594 31228 106722 49613454 4955103 45293609 44658351 22721341 20253080 345847 382684 77882299 77935346 1260281 887728 7843686 163466 427427 2376103 9531394 3427297 X 68350905 74508049 68350905 74508049 77882299 77935346 X 1437493 22506 4696524 621 X X 0 1 X 1 0 X 63502664 2214198 65716862 10874418 10666839 21541257 74377082 12881037 87258119 2214198 2214198 0 2214198 2214198 85043921 2419078 403082 2822160 2419078 403082 2822160 76796160 13284119 90080279 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 21885195 21885195 11848223 6372206 3713385 14507044 2422965 409680 2013285 1141502 609203 532299 5943363 222835 5720528 44658351 DUE TO AFFILIATE 2376103 2376103 X 12087026 22506 1629911 1652417 10434609 29005 2214198 2243203 12677812 11250958 39644 39644 11211314 29005 29005 11240319 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. 1 STIPENDS TO DEACONS AND PRIESTS 9 12100 PART I, LINE 2: 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. X X 0 0 0 0 0 0 0 1 0 RICHARD C BIE PRESIDENT/CEO 252401 0 400 0 460 0 24750 0 26541 0 304552 0 0 0 PETER RYAN GENERAL MANAGER 136092 0 400 0 235 0 14981 0 9607 0 161315 0 0 0 PART I, LINE 7 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 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. DIOCESE ROCKVILLE CENTRE CATHOLIC CEMETERY PERMANENT MAIN TRUST 111 OLD COUNTRY ROAD WESTBURY NY 11590 821821173 CEMETERY MAINTENANCE NY 501(C)(13) CATHOLIC CEMETERIES OF THE ROMAN CATHOLIC DIOCESE OF ROCKVILLE CENTRE INC 1 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 DIOCESE ROCKVILLE CENTRE CATHOLIC CEMETERY PERMANENT MAIN TRUST C 2214198 COST DIOCESE ROCKVILLE CENTRE CATHOLIC CEMETERY PERMANENT MAIN TRUST P 1948676 COST