CEDAR GROVE CEMETERY ASSOCIATION: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- CEDAR GROVE CEMETERY ASSOCIATION (EIN 11-0613430)
- Tax period
- 2018-01-01 to 2018-12-31
- Filed
- 2019-05-14
- IRS object ID
- 201931349349301168
- Schema version
- 2018v3.1
- 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 | 2019-05-14T08:08:33-05:00 | ReturnTs |
| Tax Period End | 2018-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 223840651 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCHULMAN LOBEL ET AL LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1001 AVENUE OF THE AMERICAS | AddressLine1Txt |
| City | NEW YORK | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10018 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 110613430 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CEDAR GROVE CEMETERY ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | CEDA | BusinessNameControlTxt |
| Phone | 7189399405 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 130-04 HORACE HARDING EXPRESSWAY | AddressLine1Txt |
| City | FLUSHING | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11352 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | GERALD HASS | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7189399405 | PhoneNum |
| Signature | 2019-05-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ANDREW MUHLSTOCK CPA | PreparerPersonNm |
| PTIN | P00038760 | PTIN |
| Phone | 2128685781 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 158.106.220.82 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-05-14 | IPDt |
| IP Tm | 06:28:34 | IPTm |
| IP Timezone | ED | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | A9966FA370A1E5D32526545C9253F7411CDCE634 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | GERALD HASS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 130-04 HORACE HARDING EXPRESSWAY | AddressLine1Txt |
| City | FLUSHING | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11352 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $122,881,124 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.THECEDARGROVECEMETERY.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1893 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE VARIOUS CEMETERY SERVICES | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 2 | VotingMembersIndependentCnt |
| Total Employee | 140 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,998,725 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,721,105 | CYProgramServiceRevenueAmt |
| PY Investment Income | $10,984,365 | PYInvestmentIncomeAmt |
| CY Investment Income | $17,263,257 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,749,712 | PYOtherRevenueAmt |
| CY Other Revenue | $1,360,756 | CYOtherRevenueAmt |
| PY Total Revenue | $16,732,802 | PYTotalRevenueAmt |
| CY Total Revenue | $23,345,118 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $6,687,441 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,968,129 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,408,381 | PYOtherExpensesAmt |
| CY Other Expenses | $2,562,065 | CYOtherExpensesAmt |
| PY Total Expenses | $9,095,822 | PYTotalExpensesAmt |
| CY Total Expenses | $9,530,194 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $7,636,980 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $13,814,924 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $342,690,175 | TotalAssetsBOYAmt |
| Total Assets EOY | $356,540,738 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $450,917 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $486,556 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $342,239,258 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $356,054,182 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO PROVIDE VARIOUS CEMETERY SERVICES | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE MAINTENANCE OF THE CEMETERY, THE SALE OF GRAVES, THE CARE OF GRAVES AND THE BURIAL OF THE DECEASED WERE THE PROGRAM SERVICES PROVIDED BY THE EXPENDITURES IN PART IX. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| 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 | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | 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 | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | Yes (1) | 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 | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 20 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 140 | 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 |
| 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 | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 2 | 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 | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CEDAR GROVE CEMETERY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7189399405 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 130-04 HORACE HARDING EXPRESSWAY | AddressLine1Txt |
| City | FLUSHING | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11352 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| GERALD HASS | |||||||
| PRES/CONSULTANT/DIR | 25.00 | Yes (X) | Yes (X) | $170,000 | $0 | $0 | |
| ADAM GINSBERG | |||||||
| VICE PRESIDENT/DIRECTOR | 37.50 | Yes (X) | Yes (X) | $233,606 | $0 | $74,579 | |
| DAVID AUERBACH | |||||||
| DIRECTOR | 0.10 | Yes (X) | $20,000 | $0 | $0 | ||
| RICHARD BETHEIL | |||||||
| DIRECTOR | 0.10 | Yes (X) | $20,000 | $0 | $0 | ||
| MARK STEMPA | |||||||
| DIRECTOR | 0.10 | Yes (X) | $20,000 | $0 | $0 | ||
| LINDA KRAUSE | |||||||
| TREASURER | 37.50 | Yes (X) | $166,865 | $0 | $69,509 | ||
| ALEX POULOS | |||||||
| SECRETARY/MGR | 37.50 | Yes (X) | $108,743 | $0 | $28,299 | ||
| BRAULIO QUILES | |||||||
| EMPLOYEE | 48.00 | $106,985 | $0 | $37,021 | Yes (X) | ||
| JOSEPH SCALONE | |||||||
| EMPLOYEE | 40.00 | $111,079 | $0 | $49,955 | Yes (X) | ||
| JOSEPH SMITH | |||||||
| EMPLOYEE | 50.00 | $112,159 | $0 | $67,053 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,069,437 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $326,416 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | 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 |
|---|---|---|---|---|---|
| SCHULMAN LOBEL LLP | |||||
| 1001 AVE OF THE AMERICAS | NEW YORK | NY | 10018 | AUDITING/ACCOUNTING | $123,900 |
| PRYOR CASHMAN LLP | |||||
| 7 TIMES SQUARE | NEW YORK | NY | 10036 | LEGAL | $100,229 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|
| GRAVES AND PLOT SALES | $2,207,968 | $2,207,968 |
| GRAVE OPENINGS | $1,281,456 | $1,281,456 |
| ANNUAL CARE - GARDENING | $864,191 | $864,191 |
| FOUNDATIONS | $313,958 | $313,958 |
| MONUMENT REPAIR & RESETTING | $24,751 | $24,751 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $28,781 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $28,781 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,721,105 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $9,114,449 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,114,449 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $107,684,814 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $99,536,006 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $8,148,808 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,148,808 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $8,148,808 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PERPETUAL CARE ENDOWMENTS | Desc |
| Total Revenue Column | $1,360,756 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,360,756 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,360,756 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $23,345,118 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $23,345,118 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,069,437 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,623,279 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $963,554 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $826,964 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $484,895 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $116,629 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,900 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,916 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $155,655 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $590,456 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| PAYMTS TO CERTIFICATE H | $412,403 |
| GROUNDS MAINTENANCE | $268,725 |
| NURSERY STOCK AND SOD | $221,895 |
| DATA PROCESSING | $96,832 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $518,654 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,530,194 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $210,196 | BOYAmt |
| EOY | $12,994 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,175,032 | BOYAmt |
| EOY | $3,002,427 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $375,750 | BOYAmt |
| EOY | $516,502 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,409 | BOYAmt |
| EOY | $50,465 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $7,878,318 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $7,164,051 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $668,400 | BOYAmt |
| EOY | $714,267 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $339,215,388 | BOYAmt |
| EOY | $352,244,083 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $342,690,175 | BOYAmt |
| EOY | $356,540,738 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $153,847 | BOYAmt |
| EOY | $117,045 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $297,070 | BOYAmt |
| EOY | $369,511 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $450,917 | BOYAmt |
| EOY | $486,556 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,518,620 | BOYAmt |
| EOY | $47,101,482 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $114,241,800 | BOYAmt |
| EOY | $119,305,453 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $183,478,838 | BOYAmt |
| EOY | $189,647,247 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $342,239,258 | BOYAmt |
| EOY | $356,054,182 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $342,690,175 | BOYAmt |
| EOY | $356,540,738 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $13,814,924 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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 D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $248,388,156 | BeginningYearBalanceAmt |
| Contributions | $1,360,756 | ContributionsAmt |
| Investment Earnings Or Losses | $12,737,355 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $4,776,612 | OtherExpendituresAmt |
| End Year Balance | $257,709,655 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $243,085,688 | BeginningYearBalanceAmt |
| Contributions | $1,749,712 | ContributionsAmt |
| Investment Earnings Or Losses | $7,842,288 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $4,289,532 | OtherExpendituresAmt |
| End Year Balance | $248,388,156 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $238,808,931 | BeginningYearBalanceAmt |
| Contributions | $1,357,218 | ContributionsAmt |
| Investment Earnings Or Losses | $6,988,007 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $4,068,468 | OtherExpendituresAmt |
| End Year Balance | $243,085,688 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $228,771,820 | BeginningYearBalanceAmt |
| Contributions | $821,259 | ContributionsAmt |
| Investment Earnings Or Losses | $12,975,444 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $3,759,592 | OtherExpendituresAmt |
| End Year Balance | $238,808,931 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $224,921,236 | BeginningYearBalanceAmt |
| Contributions | $1,025,068 | ContributionsAmt |
| Investment Earnings Or Losses | $6,572,286 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $3,746,770 | OtherExpendituresAmt |
| End Year Balance | $228,771,820 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.53710 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.46290 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $39,422 | OtherCostOrOtherBasisAmt |
| Book Value | $39,422 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,199,552 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,064,186 | DepreciationAmt |
| Book Value | $135,366 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,639,344 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,099,865 | DepreciationAmt |
| Book Value | $539,479 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $714,267 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $23,345,118 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $23,345,118 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $23,345,118 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $9,530,194 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $9,530,194 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $9,530,194 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | INVESTMENT INCOME FROM THE ENDOWMENT IS USED TO PAY FOR THE ANNUAL CARE AND MAINTENANCE OF THE ENDOWED GRAVES. |
| PART X, LINE 2: | IN ACCORDANCE WITH ASC 740, INCOME TAXES, THE CEMETERY IS REQUIRED TO DISCLOSE UNRECOGNIZED TAX BENEFITS RESULTING FROM UNCERTAIN TAX POSITIONS. AT DECEMBER 31, 2018, THE CEMETERY DID NOT HAVE ANY UNRECOGNIZED TAX BENEFITS OR LIABILITIES. THE CEMETERY OPERATES IN THE UNITED STATES AND IN STATE AND LOCAL JURISDICTIONS, AND THE PREVIOUS THREE YEARS REMAIN SUBJECT TO EXAMINATION BY TAX AUTHORITIES. THERE ARE PRESENTLY NO ONGOING INCOME TAX EXAMINATIONS. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| GERALD HASS | ||||||||||||||
| PRES/CONSULTANT/DIR | $0 | $0 | $0 | $0 | $170,000 | $0 | $0 | $0 | $0 | $0 | $170,000 | $0 | $0 | $0 |
| ADAM GINSBERG | ||||||||||||||
| VICE PRESIDENT/DIRECTOR | $207,536 | $0 | $0 | $0 | $26,070 | $0 | $34,293 | $0 | $40,286 | $0 | $308,185 | $0 | $0 | $0 |
| LINDA KRAUSE | ||||||||||||||
| TREASURER | $166,865 | $0 | $0 | $0 | $0 | $0 | $41,429 | $0 | $28,080 | $0 | $236,374 | $0 | $0 | $0 |
| JOSEPH SCALONE | ||||||||||||||
| EMPLOYEE | $111,079 | $0 | $0 | $0 | $0 | $0 | $35,851 | $0 | $14,104 | $0 | $161,034 | $0 | $0 | $0 |
| JOSEPH SMITH | ||||||||||||||
| EMPLOYEE | $111,559 | $0 | $0 | $0 | $600 | $0 | $26,767 | $0 | $40,286 | $0 | $179,212 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (3 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| CORPORATE GRAPHIC SOLUTIONS INC | |||
| SUPPLIER | $31,272 | STATIONERY/PRINTINGCORPORATE GRAPHIC SOLUTIONS IS OWNED BY THE FATHER OF VICE PRESIDENT/DIRECTOR ADAM GINSBERG. | 0 |
| DEIRDRE MOONEY | |||
| EMPLOYEE | $64,793 | EMPLOYEEEMPLOYEE DEIRDRE MOONEY IS THE SPOUSE OF ALEX POULOS, AN OFFICER OF THE CORPORATION. | 0 |
| PRYOR CASHMAN LLP | |||
| DIRECTOR | $100,229 | LEGAL SERVICESDIRECTOR RICHARD BETHEIL IS A PARTNER IN THE LAW FIRM PRYOR CASHMAN LLP. THE LAW FIRM SERVES AS THE CORPORATION'S LEGAL COUNSEL.DIRECTOR DAVID AUERBACH IS A FORMER PARTNER OF PRYOR CASHMAN LLP. | 0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | LINE 6 EXPLANATION - THE GRAVE AND PLOT OWNERS ARE ALL MEMBERS/OWNERS OF THE CEMETERY CORPORATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | LINE 7A EXPLANATION - ANY MEMBER (GRAVE AND PLOT OWNER) MAY MAKE A NOMINATION FOR A NEW MEMBER TO THE BOARD OF DIRECTORS. THE MEMBERS VOTE ON THE BOARD APPOINTMENT AT THE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION A, LINE 7B | LINE 7B EXPLANATION - ALL GRAVE AND PLOT OWNERS HAVE VOTING RIGHTS. THE ACTIONS OF THE BOARD OF DIRECTORS ARE APPROVED (OR DISAPPROVED) BY THESE MEMBERS AT THE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION B, LINE 11B | LINE 11A EXPLANATION - FORM 990 WAS PRESENTED TO EACH BOARD MEMBER. THE PRESIDENT AND THE TAX PREPARER WERE AVAILABLE TO DISCUSS THE FORM 990 AND TO ANSWER ANY QUESTIONS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL BOARD MEMBERS MUST SIGN A STATEMENT ANNUALLY DISCLOSING ANY CONFLICT OF INTERESTS. IF CIRCUMSTANCES CHANGE THEY ARE REQUIRED TO DISCLOSE ANY CONFLICTS AT THE NEXT BOARD MEETING. |
| FORM 990, PART VI, SECTION C, LINE 19 | UPON REQUEST. |
| FORM 990, PART IX, LINE 24E | REFUSE REMOVAL 95,188. REPAIRS & MAINTENANCE 84,754. GAS AND OIL 69,971. UTILITIES 68,164. MATERIALS & SUPPLIES 67,037. NYS CEMETERY FEES 33,744. STATIONERY & PRINTING 26,244. TELEPHONE 22,830. CEMENT, SAND AND STONE 21,435. REPURCHASES - PLOTS AND GRAVES 16,102. MISCELLANEOUS 9,575. CHEMICALS AND EXTERMINATING 3,610. |
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