FRIENDS OF MOUNT AUBURN CEMETERY: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- FRIENDS OF MOUNT AUBURN CEMETERY (EIN 22-3084639)
- Tax period
- 2017-04-01 to 2018-03-31
- Filed
- 2019-02-12
- IRS object ID
- 201930439349301158
- Schema version
- 2017v2.3
- 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 | 2019-02-12T14:22:33-06:00 | ReturnTs |
| Tax Period End | 2018-03-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 042680237 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MORGAN & MORGAN PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 175 DERBY STREET - SUITE 40 | AddressLine1Txt |
| City | HINGHAM | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02043 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-04-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 223084639 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF MOUNT AUBURN CEMETERY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | FRIE | BusinessNameControlTxt |
| Phone | 6176071924 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 580 MOUNT AUBURN STREET | AddressLine1Txt |
| City | CAMBRIDGE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 021385517 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DAVID P BARNETT | PersonNm |
| Person Title | TRUSTEE | PersonTitleTxt |
| Phone | 6175477105 | PhoneNum |
| Signature | 2019-02-11 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TIMOTHY MACLELLAN CPAPFS | PreparerPersonNm |
| PTIN | P00083175 | PTIN |
| Phone | 7817490050 | PhoneNum |
| Preparation | 2019-02-11 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 23.30.154.181 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-02-11 | IPDt |
| IP Tm | 15:38:12 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 9290F252D8A50CC37B9E1998E8904E74F9702569 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 9290F252D8A50CC37B9E1998E8904E74F9702569 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVID P BARNETT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 580 MOUNT AUBURN STREET | AddressLine1Txt |
| City | CAMBRIDGE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 021385517 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,520,491 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.MOUNTAUBURN.ORG | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1986 | FormationYr |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Activity Or Mission | INCREASE PUBLIC APPRECIATION OF THE CEMETERY AND RAISE FUNDS FOR PRESERVATION OF ITS NATURAL AND HISTORIC RESOURCES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 90 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,048,086 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,324,537 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $111,672 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $91,037 | CYProgramServiceRevenueAmt |
| PY Investment Income | $10,487 | PYInvestmentIncomeAmt |
| CY Investment Income | $7,788 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $2,170,245 | PYTotalRevenueAmt |
| CY Total Revenue | $1,423,362 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,608,930 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,769,447 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $40,839 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $196,736 | PYOtherExpensesAmt |
| CY Other Expenses | $217,345 | CYOtherExpensesAmt |
| PY Total Expenses | $1,805,666 | PYTotalExpensesAmt |
| CY Total Expenses | $1,986,792 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $364,579 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$563,430 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,129,193 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,542,000 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $33,935 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $11,740 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,095,258 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,530,260 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE MISSION OF THE FRIENDS OF MOUNT AUBURN CEMETERY (FOMAC) IS TO ASSIST IN THE CONSERVATION OF THE NATURAL BEAUTY AND HISTORIC INTEGRITY OF MOUNT AUBURN CEMETERY AND TO INCREASE PUBLIC KNOWLEDGE AND APPRECIATION OF ITS UNIQUE CULTURAL, HISTORIC, AND NATURAL RESOURCES THROUGH CHARITABLE, SCIENTIFIC, AND EDUCATIONAL PROGRAMS. TO ACCOMPLISH THESE GOALS, FOMAC RAISES FUNDS FROM BOTH PUBLIC AND PRIVATE SOURCES. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $160,625 | ExpenseAmt |
| Revenue | $32,585 | RevenueAmt |
| Desc | HELD PUBLIC PROGRAMS; PRODUCED NEWSLETTERS, MAPS, AND OTHER PUBLICATIONS; PRODUCED AND PLANNED INTERPRETIVE EXHIBITS AND MATERIALS PROMOTING THE RESOURCES OF THE CEMETERY. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,769,447 | ExpenseAmt |
| Grant | $1,769,447 | GrantAmt |
| Revenue | $325,570 | RevenueAmt |
| Desc | IMPROVEMENTS TO ANIMAL HABITAT, HORTICULTURAL AND HISTORIC COLLECTIONS; INTERPRETIVE PROGRAM SERVICES. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,930,072 | 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 | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | 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 | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | 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 | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | 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 | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | Yes (1) | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 35 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| 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 |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | 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 | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | 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 | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | DAVID P BARNETT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6175477105 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 580 MOUNT AUBURN STREET | AddressLine1Txt |
| City | CAMBRIDGE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02138 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| ALDRICH MARY LEE | ||||||
| TRUSTEE / CHAIR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| BARNETT DAVID P | ||||||
| PRESIDENT AND CEO | 40.00 | Yes (X) | $0 | $257,634 | $48,797 | Yes (X) |
| MCDONNELL SEAN | ||||||
| TRUSTEE / SECRETARY & TREA | 0.50 | Yes (X) | $0 | $0 | $0 | |
| MORTIMER CAROLINE V | ||||||
| TRUSTEE / VICE CHAIR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| THOMAS C COOPER | ||||||
| TRUSTEE / CHAIR | 0.50 | Yes (X) | $0 | $0 | $0 | |
| NIELS C PEETZ-LARSON | ||||||
| TRUSTEE | 0.50 | Yes (X) | $0 | $0 | $0 | |
| ALBANO MICHAEL A | ||||||
| EXECUTIVE VICE PRESIDENT & | 40.00 | $0 | $180,193 | $29,574 | Yes (X) | |
| HARVEY BREE D | ||||||
| VP OF CEMETERY & VISITOR S | 40.00 | $0 | $101,898 | $23,861 | Yes (X) | |
| CARROLL JANE | ||||||
| VP OF DEVELOPMENT | 40.00 | $0 | $50,097 | $5,977 | Yes (X) | |
| FRASER GUS A | ||||||
| VP OF PRESERVATION OF FACILITY | 40.00 | $0 | $105,104 | $24,247 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $694,926 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $132,456 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $1,324,537 | AllOtherContributionsAmt |
| Total Contributions | $1,324,537 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| MEMBERSHIP DUES | $58,452 | $58,452 |
| PROGRAM AND INTERPRETI | $32,585 | $32,585 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $91,037 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,627 | TotalRevenueColumnAmt |
| Exclusion | $7,627 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $97,290 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $97,129 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $161 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $161 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $161 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,423,362 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $91,198 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $7,627 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,769,447 | TotalAmt |
| Program Services | $1,769,447 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,400 | TotalAmt |
| Management And General | $9,400 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,911 | TotalAmt |
| Management And General | $161 | ManagementAndGeneralAmt |
| Fundraising | $3,750 | FundraisingAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106,480 | TotalAmt |
| Program Services | $103,804 | ProgramServicesAmt |
| Fundraising | $2,676 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $66,935 | TotalAmt |
| Program Services | $45,030 | ProgramServicesAmt |
| Management And General | $5,820 | ManagementAndGeneralAmt |
| Fundraising | $16,085 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,184 | TotalAmt |
| Program Services | $168 | ProgramServicesAmt |
| Fundraising | $3,016 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $556 | TotalAmt |
| Program Services | $152 | ProgramServicesAmt |
| Fundraising | $404 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt |
|---|---|---|---|
| DUES & SUBSCRIPTIONS | $11,471 | $11,471 | |
| DONOR EVENTS | $8,422 | $8,422 | |
| DUES & SUBSCRIPTIONS | $5,252 | $5,252 | |
| MISCELLANEOUS EXPENSE | $1,234 | $1,234 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $500 | TotalAmt |
| Management And General | $500 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,986,792 | TotalAmt |
| Program Services | $1,930,072 | ProgramServicesAmt |
| Management And General | $15,881 | ManagementAndGeneralAmt |
| Fundraising | $40,839 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,083,910 | BOYAmt |
| EOY | $1,479,370 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,447 | BOYAmt |
| EOY | $56,931 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,836 | BOYAmt |
| EOY | $5,699 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,129,193 | BOYAmt |
| EOY | $1,542,000 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,979 | BOYAmt |
| EOY | $8,880 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,956 | BOYAmt |
| EOY | $2,860 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,935 | BOYAmt |
| EOY | $11,740 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $506,851 | BOYAmt |
| EOY | $488,485 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,563,407 | BOYAmt |
| EOY | $1,016,775 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $25,000 | BOYAmt |
| EOY | $25,000 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,095,258 | BOYAmt |
| EOY | $1,530,260 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,129,193 | BOYAmt |
| EOY | $1,542,000 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$563,430 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$1,568 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| 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) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $673,236 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $926,165 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,927,694 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,129,606 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,382,990 | CurrentTaxYearAmt |
| Total | $7,039,691 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $673,236 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $926,165 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,927,694 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $2,129,606 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,382,990 | CurrentTaxYearAmt |
| Total | $7,039,691 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $2,332,948 | SubstantialContributorsTotAmt |
| Public Support Total170 | $4,706,743 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $7,590 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $6,545 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5,957 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $10,285 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $7,357 | CurrentTaxYearAmt |
| Total | $37,734 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $7,077,425 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $2,575,497 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.66500 | PublicSupportCY170Pct |
| Public Support PY170 | 0.69640 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,790,887 | BeginningYearBalanceAmt |
| Contributions | $1,324,206 | ContributionsAmt |
| Investment Earnings Or Losses | $4,702 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,875,109 | OtherExpendituresAmt |
| End Year Balance | $1,244,686 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,500,965 | BeginningYearBalanceAmt |
| Contributions | $2,036,385 | ContributionsAmt |
| Investment Earnings Or Losses | $4,397 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,750,860 | OtherExpendituresAmt |
| End Year Balance | $1,790,887 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,274,868 | BeginningYearBalanceAmt |
| Contributions | $1,864,491 | ContributionsAmt |
| Investment Earnings Or Losses | $4,186 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,642,580 | OtherExpendituresAmt |
| End Year Balance | $1,500,965 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,150,521 | BeginningYearBalanceAmt |
| Contributions | $862,501 | ContributionsAmt |
| Investment Earnings Or Losses | $3,650 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $741,804 | OtherExpendituresAmt |
| End Year Balance | $1,274,868 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $1,312,556 | BeginningYearBalanceAmt |
| Contributions | $599,740 | ContributionsAmt |
| Investment Earnings Or Losses | $5,015 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $766,790 | OtherExpendituresAmt |
| End Year Balance | $1,150,521 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.32000 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.01600 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.66400 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DUE TO MOUNT AUBURN CEMETERY | Desc |
| Amt | $2,860 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $2,860 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,971,380 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$1,568 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $549,586 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $548,018 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,423,362 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,423,362 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,536,378 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $549,586 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $549,586 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,986,792 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,986,792 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE FRIENDS ARE REQUIRED TO ASSESS UNCERTAIN TAX POSITIONS AND HAVE DETERMINED THAT THERE WERE NO SUCH POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. ANY CHANGES IN TAX POSITIONS WILL BE RECORDED WHEN THE ULTIMATE OUTCOME BECOMES KNOWN. THE FRIENDS' TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR THE YEARS ENDED MARCH 31, 2017, 2016, AND 2015 | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | 0 | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MOUNT AUBURN CEMETERY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 580 MOUNT AUBURN STREET | AddressLine1Txt |
| City | CAMBRIDGE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02138 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 041641320 | RecipientEIN |
| IRC Section | 501(C)(13) | IRCSectionDesc |
| Cash Grant | $1,769,447 | CashGrantAmt |
| Purpose Of Grant | MAJOR PROJECTS AND CAPITAL EXPENDITURES | PurposeOfGrantTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 | 0 | 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| BARNETT DAVID P | ||||||||||||||
| PRESIDENT AND CEO | $0 | $225,093 | $0 | $32,541 | $0 | $0 | $0 | $31,603 | $0 | $17,194 | $0 | $306,431 | $0 | $0 |
| ALBANO MICHAEL A | ||||||||||||||
| EXECUTIVE VICE PRESIDENT & | $0 | $157,413 | $0 | $22,780 | $0 | $0 | $0 | $12,470 | $0 | $17,104 | $0 | $209,767 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | A DRAFT OF THE FORM 990 IS GIVEN TO MEMBERS OF THE GOVERNING BODY FOR REVIEW AND APPROVAL PRIOR TO ITS FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | CONFLICT OF INTEREST DISCLOSURE FORMS ARE REQUIRED ANNUALLY. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND THE FORM 990 AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. |
| FORM 990, PART VII, SECTION A, COLUMN B | SEVERAL OF THE TRUSTEES OF THE FRIENDS OF MOUNT AUBURN CEMETERY ARE TRUSTEES OF THE MOUNT AUBURN CEMETERY. EACH OF THESE TRUSTEES WORKS LESS THAN ONE HOUR PER WEEK ON THE BUSINESS OF THIS RELATED ORGANIZATION. |
| FORM 990, SECTION XI, LINE 2C | THE ORGANIZATION HAS A COMMITTEE THAT IS RESPONSIBLE FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT AUDITOR AND THEIR PROCESS OF OVERSEEING AND SELECTING HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PROPRIETORS OF THE CEMETERY OF MOUNT AUBURN | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 580 MOUNT AUBURN STREET | AddressLine1Txt |
| City | CAMBRIDGE | CityNm |
| State Abbreviation | MA | StateAbbreviationCd |
| ZIP | 02138 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 041641320 | EIN |
| Primary Activities | CEMETERY SERVICES | PrimaryActivitiesTxt |
| Legal Domicile State | MA | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(13) | ExemptCodeSectionTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | 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 | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt |
|---|---|
| PROPRIETORS OF THE CEMETERY OF MOUNT AUBURN | |
| B | $1,769,447 |
| PROPRIETORS OF THE CEMETERY OF MOUNT AUBURN | |
| L | $549,586 |
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