BETA

DIOCESE OF ROCKVILLE CENTRE CATHOLIC CEMETERY PERM MAINT TRUST: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
DIOCESE OF ROCKVILLE CENTRE CATHOLIC CEMETERY PERM MAINT TRUST (EIN 82-1821173)
Tax period
2018-09-01 to 2019-08-31
Filed
2020-07-15
IRS object ID
202041979349305384
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

FieldValueIRS element (for citing)
Return2020-07-15T15:43:39-05:00ReturnTs
Tax Period End2019-08-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN271728945PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PKF O'CONNOR DAVIES LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1500 MAMARONECK AVENUEAddressLine1Txt
CityHARRISONCityNm
State AbbreviationNYStateAbbreviationCd
ZIP105281633ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-09-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN821821173EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DIOCESE ROCKVILLE CENTRE CATHOLICBusinessNameLine1Txt
Business Name Line2CEMETERY PERMANENT MAINT TRUSTBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlDIOCBusinessNameControlTxt
Phone5163347990PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1111 OLD COUNTRY ROADAddressLine1Txt
CityWESTBURYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11590ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRICHARD C BIEPersonNm
Person TitlePRESIDENT/CEOPersonTitleTxt
Phone5163347990PhoneNum
Signature2020-07-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGARRETT M HIGGINSPreparerPersonNm
PTINP00543209PTIN
Phone9143818900PhoneNum
Preparation2020-07-06PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address24.190.81.239IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-07-15IPDt
IP Tm15:43:35IPTm
IP TimezoneEDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id9616F4B14A694591D1E716C270910E6FA5556DA3AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2021-09-10 13:11:23ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerRICHARD C BIEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1111 OLD COUNTRY ROADAddressLine1Txt
CityWESTBURYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11590ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$159,143,146GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization TrustYes (X)TypeOfOrganizationTrustInd
Formation2017FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionMAINTAINENACE FOR THE CATHOLIC CEMETERIES OF THE ROMAN CATHOLIC DIOCESE OF ROCKVILLE CENTRE.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent10VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers10TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$63,132,848PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$1,373,560PYProgramServiceRevenueAmt
CY Program Service Revenue$1,586,289CYProgramServiceRevenueAmt
PY Investment Income$1,452,000PYInvestmentIncomeAmt
CY Investment Income$173,927CYInvestmentIncomeAmt
PY Other Revenue$239,550PYOtherRevenueAmt
CY Other Revenue$241,250CYOtherRevenueAmt
PY Total Revenue$66,197,958PYTotalRevenueAmt
CY Total Revenue$2,001,466CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$2,214,198CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$0PYOtherExpensesAmt
CY Other Expenses$111,620CYOtherExpensesAmt
PY Total Expenses$0PYTotalExpensesAmt
CY Total Expenses$2,325,818CYTotalExpensesAmt
PY Revenues Less Expenses$66,197,958PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$324,352CYRevenuesLessExpensesAmt
Total Assets BOY$71,410,119TotalAssetsBOYAmt
Total Assets EOY$72,698,327TotalAssetsEOYAmt
Total Liabilities BOY$76,704TotalLiabilitiesBOYAmt
Total Liabilities EOY$101,361TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$71,333,415NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$72,596,966NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE FOR THE PERMENANT MAINTENANCE OF THE CATHOLIC CEMETERIES AND MAUSOLEUMS OF THE ROMAN CATHOLIC DIOCESE OF ROCKVILLE CENTRE, NEW YORK.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTHE DIOCESE OF ROCKVILLE CENTRE CATHOLIC CEMETERY PERMANENT MAINTENANCE TRUST PROIVDES FUNDS TO RESPECTFULLY MAINTAIN AND PRESERVE THE CEMETERY GROUNDS OF THE CATHOLIC CEMETERIES OF THE ROMAN CATHOLIC DIOCESE OF ROCKVILLE CENTRE, NEW YORK.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member10IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJOHN F KENNEDY CFOPersonNm
Phone5163347990PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1111 OLD COUNTRY ROADAddressLine1Txt
CityWESTBURYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11590ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
RICHARD SULLIVAN
CHAIRMAN1.001.00Yes (X)Yes (X)$0$0$0
CHARLES ADAMS
VICE CHAIRMAN1.001.00Yes (X)Yes (X)$0$0$0
MARYANN CUDAHY
DIRECTOR (THRU 08/2019)1.001.00Yes (X)$0$0$0
JAMES M FOLKS JR
DIRECTOR1.001.00Yes (X)$0$0$0
DOUGLAS J HAYDEN
DIRECTOR1.001.00Yes (X)$0$0$0
JOHN P LANE
DIRECTOR1.001.00Yes (X)$0$0$0
PATRICIA NAZEMETZ
DIRECTOR1.001.00Yes (X)$0$0$0
GUS NUZZOLESE
DIRECTOR1.001.00Yes (X)$0$0$0
REV IRINEL RACOS
DIRECTOR1.001.00Yes (X)$0$0$0
REV ROBERT SMITH
DIRECTOR1.001.00Yes (X)$0$0$0
JOSEPH TANTILLO
DIRECTOR1.001.00Yes (X)$0$0$0
PETER QUICK
DIRECTOR (THRU 08/2019)1.001.00Yes (X)$0$0$0
RICHARD C BIE
PRESIDENT/CEO1.0040.00Yes (X)$0$253,261$51,291
JOHN F KENNEDY
CFO AS OF DEC. 20181.0040.00Yes (X)$0$3,846$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$257,107TotReportableCompRltdOrgAmt
Total Other Compensation$51,291TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescMAINTENANCE CARE FEESDesc
Business900099BusinessCd
Total Revenue Column$1,586,289TotalRevenueColumnAmt
Related Or Exempt Func Income$1,586,289RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$1,586,289TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,412,991TotalRevenueColumnAmt
Exclusion$1,412,991ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$241,250TotalRevenueColumnAmt
Exclusion$241,250ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$155,902,616SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$157,141,680SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$1,239,064SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$1,239,064TotalRevenueColumnAmt
Exclusion-$1,239,064ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,001,466TotalRevenueColumnAmt
Related Or Exempt Func Income$1,586,289RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$415,177ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$2,214,198TotalAmt
Program Services$2,214,198ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$111,620TotalAmt
Management And General$111,620ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,325,818TotalAmt
Program Services$2,214,198ProgramServicesAmt
Management And General$111,620ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
EOY$5,397,759EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$67,226,358BOYAmt
EOY$60,924,465EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$3,650,000BOYAmt
EOY$4,000,000EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$533,761BOYAmt
EOY$2,376,103EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$71,410,119BOYAmt
EOY$72,698,327EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
EOY$55,810EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$76,704BOYAmt
EOY$45,551EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$76,704BOYAmt
EOY$101,361EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$71,333,415BOYAmt
EOY$72,596,966EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$71,333,415BOYAmt
EOY$72,596,966EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$71,410,119BOYAmt
EOY$72,698,327EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$324,352ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$300,200NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments$1,888,103PriorPeriodAdjustmentsAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescINTEREST IN LISTERINE ROYALTY TRUSTDesc
Book Value$4,000,000BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$4,000,000TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescDUE TO AFFILIATEDesc
Amt$45,551Amt
FieldValueIRS element (for citing)
Total Liability$45,551TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$12,087,026TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$300,200NetUnrealizedGainsInvstAmt
Other Revenue$12,711,578OtherRevenueAmt
Revenue Not Reported$12,411,378RevenueNotReportedAmt
Revenue Subtotal-$324,352RevenueSubtotalAmt
Investment Expenses Not Incld$111,620InvestmentExpensesNotIncldAmt
Other Revenues Not Included$2,214,198OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt$2,325,818RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,001,466TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$11,250,958TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$11,250,958OtherExpensesIncludedAmt
Expenses Not Reported$11,250,958ExpensesNotReportedAmt
Expenses Subtotal$0ExpensesSubtotalAmt
Investment Expenses Not Incld2$111,620InvestmentExpensesNotIncld2Amt
Other Expenses Not Included$2,214,198OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt$2,325,818ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,325,818TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 ATTRIBUTABLE TO CONSOLIDIATED ENTITY 12,711,578.
PART XI, LINE 4B - OTHER ADJUSTMENTS:ELIMINATIONS FROM COMBINED FINANCIAL STATEMENTS 2,214,198.
PART XII, LINE 2D - OTHER ADJUSTMENTS:EXPENSES ATTRIBUTABLE TO CONSOLIDIATED ENTITY 11,250,958.
PART XII, LINE 4B - OTHER ADJUSTMENTS:ELIMINATIONS FROM COMBINED FINANCIAL STATEMENTS 2,214,198.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1CATHOLIC CEMETERIES OF THE ROMAN CATHOLIC DIOCESE OF ROCKVILLE CENTRE INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1111 OLD COUNTRY ROADAddressLine1Txt
CityWESTBURYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11590ZIPCd
FieldValueIRS element (for citing)
Recipient EIN812659126RecipientEIN
IRC Section501(C)(3)IRCSectionDesc
Cash Grant$2,214,198CashGrantAmt
Purpose Of GrantFOR MAINTENANCE COSTSPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt
Total Other Org0TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE PERMANENT MAINTENANCE TRUST MONITORS ITS GRANT TO ITS AFFILIATED ORGANIZATION, CATHOLIC CEMETERIES, THROUGH INTERNAL REPORTING TO ENSURE THAT SUCH GRANTS ARE USED FOR PROPER PURPOSES AND ARE NOT OTHERWISE DIVERTED FROM THE INTENDED USE.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonRICHARD C BIEPersonNm
TitlePRESIDENT/CEOTitleTxt
Base Compensation Filing Org$0BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$252,401CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$400BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$460OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$24,750DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$0NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$26,541NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$0TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$304,552TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE PRESIDENT/CEO AND THE CFO ARE COMPENSATED BY A RELATED ORGANIZATION, CATHOLIC CEMETERIES OF THE ROMAN CATHOLIC DIOCESE OF ROCKVILLE CENRE INC. THE FOLLOWING IS THE COMPENSATION REVIEW PROCESS FOR THE OFFICERS: 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.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11BCATHOLIC 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 C, LINE 19THE 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 AND TRUST AGREEMENT ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY.
FORM 990, PART VI, SECTION B, LINES 12 - 14:THE ORGANIZATION FOLLOWS THE POLICIES OF ITS' PARENT COMPANY, CATHOLIC CEMETERIES OF THE ROMAN CATHOLIC DIOCESE OF ROCKVILLE CENTRE INC, BUT HAS NOT FORMALLY ADOPTED THEM AS ITS' OWN POLICIES.
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:EFFECTIVE SEPTEMBER 1, 2018, THE ORGANIZATION ADOPTED NEW U.S. GAAP REVENUE RECOGNITION GUIDANCE WHICH PROVIDES A SINGLE COMPREHENSIVE MODEL FOR ENTITIES TO USE IN ACCOUNTING FOR REVENUE ARISING FROM CONTRACTS WITH CUSTOMERS AND SUPERSEDES MOST CURRENT REVENUE RECOGNITION GUIDANCE. THE NEW REVENUE RECOGNITION GUIDANCE DOES NOT APPLY TO HOW CONTRIBUTIONS AND PLEDGES ARE RECOGNIZED, AS THEY ARE SPECIFICALLY SCOPED OUT OF THE NEW GUIDANCE. THE CORE PRINCIPLE OF THE NEW GUIDANCE IS THAT AN ENTITY SHOULD RECOGNIZE REVENUE FROM THE TRANSFER OF PROMISED GOODS OR SERVICES TO CUSTOMERS IN AN AMOUNT THAT REFLECTS THE CONSIDERATION THE ENTITY EXPECTS TO RECEIVE FOR THOSE PROMISED GOODS OR SERVICES TO CUSTOMERS. THE GUIDANCE INCLUDES A FIVE-STEP FRAMEWORK TO DETERMINE THE TIMING AND AMOUNT OF REVENUE TO RECOGNIZE RELATED TO CONTRACTS WITH CUSTOMERS. IN ADDITION, THIS GUIDANCE REQUIRES NEW OR EXPANDED DISCLOSURES RELATED TO JUDGMENTS MADE BY ENTITIES WHEN FOLLOWING THIS FRAMEWORK. THE ORGANIZATION ADOPTED THE NEW GUIDANCE ON A MODIFIED RETROSPECTIVE BASIS WHEREBY A CUMULATIVE EFFECT ADJUSTMENT WAS MADE TO OPENING NET ASSETS. AS A RESULT OF THIS NEW REVENUE RECOGNITION GUIDANCE, THE TRUST RECORDED A ONE-TIME PRIOR PERIOD ADJUSTMENT FOR PERMANENT MAINTENANCE FEES PREVIOUSLY INCLUDED IN DEFERRED REVENUE IN THE AMOUNT OF $1,888,103.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1CATHOLIC CEMETERIES OF THE ROMAN CATHOLIC DIOCESE OF ROCKVILLE CENTRE INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1111 OLD COUNTRY ROADAddressLine1Txt
CityWESTBURYCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11590ZIPCd
FieldValueIRS element (for citing)
EIN812659126EIN
Primary ActivitiesTO OPERATE CATHOLIC CEMETERIESPrimaryActivitiesTxt
Legal Domicile StateNYLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 10PublicCharityStatusTxt
Direct Controlling NAN/ADirectControllingNACd
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (1)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Comments

Anonymous: no account or email. Up to 2,000 characters, at most one link. Comments are checked automatically; some wait for review.