LEBANON CEMETERY ASSOCIATION OF QUEENS INC: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- LEBANON CEMETERY ASSOCIATION OF QUEENS INC (EIN 11-1104610)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-11-14
- IRS object ID
- 201733189349303748
- Schema version
- 2016v3.0
- 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 | 2017-11-14T11:25:28-06:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 271728945 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PKF O'CONNOR DAVIES LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 MAMARONECK AVENUE | AddressLine1Txt |
| City | HARRISON | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 105281633 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 111104610 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEBANON CEMETERY ASSOCIATION OF | BusinessNameLine1Txt |
| Business Name Line2 | QUEENS INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LEBA | BusinessNameControlTxt |
| Phone | 7188210200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7800 MYRTLE AVENUE | AddressLine1Txt |
| City | GLENDALE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11385 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAY L IVLER | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7188210200 | PhoneNum |
| Signature | 2017-11-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GARRETT M HIGGINS | PreparerPersonNm |
| PTIN | P00543209 | PTIN |
| Phone | 9143818900 | PhoneNum |
| Preparation | 2017-11-13 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 65.51.112.58 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-11-13 | IPDt |
| IP Tm | 19:31:55 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | C63E204139530C7A73D948D9DBE25A8631A7AD1B | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | DBE3753688BC1776818C679406F8E276569BC57D | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JAY L IVLER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7800 MYRTLE AVENUE | AddressLine1Txt |
| City | GLENDALE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11385 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $67,552,320 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.MOUNTLEBANONCEMETERY.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1929 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | MOUNT LEBANON CEMETERY CORPORATION WAS FORMED IN 1914 AND ORGANIZED AS THE LEBANON CEMETERY ASSOCIATION OF QUEENS, INC. BY A CERTIFICATE OF INCORPORATION FILED IN 1929. OUR MISSION, THEN AND NOW, IS TO MAINTAIN AND OPERATE A CEMETERY. SERVICES PROVIDED INCLUDE THE SALE OF BURIAL SPACE, TO MAKE INTERMENTS AND THE MAINTENANCE OF OUR GROUNDS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 50 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | -$170,984 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$261,772 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,740,898 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,559,753 | CYProgramServiceRevenueAmt |
| PY Investment Income | $9,835,089 | PYInvestmentIncomeAmt |
| CY Investment Income | $5,487,689 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $12,675 | CYOtherRevenueAmt |
| PY Total Revenue | $11,575,987 | PYTotalRevenueAmt |
| CY Total Revenue | $7,060,117 | 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 | $2,805,813 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,074,373 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $2,488,533 | PYOtherExpensesAmt |
| CY Other Expenses | $2,431,431 | CYOtherExpensesAmt |
| PY Total Expenses | $5,294,346 | PYTotalExpensesAmt |
| CY Total Expenses | $5,505,804 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $6,281,641 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,554,313 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $141,706,092 | TotalAssetsBOYAmt |
| Total Assets EOY | $151,751,016 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $752,890 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $485,679 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $140,953,202 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $151,265,337 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | MOUNT LEBANON CEMETERY CORPORATION WAS FORMED IN 1914 AND ORGANIZED AS THE LEBANON CEMETERY ASSOCIATION OF QUEENS, INC. BY A CERTIFICATE OF INCORPORATION FILED IN 1929. OUR MISSION, THEN AND NOW, IS TO MAINTAIN AND OPERATE A CEMETERY. SERVICES PROVIDED INCLUDE THE SALE OF BURIAL SPACE, TO MAKE INTERMENTS AND THE MAINTENANCE OF OUR GROUNDS. | 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 DEAD WERE THE PROGRAM SERVICES PROVIDED RELATING TO THE EXPENDITURES SHOWN IN PART IX. IN 2016, THE ORGANIZATION SOLD 65 GRAVES, 4 FAMILY PLOTS, 20 CRYPTS AND 4 MAUSOLEUM NICHES WHICH LED TO SALES OF $604,090. IN ADDITION, THE ORGANIZATION HELD 281 INTERMENTS. | 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 | 0 | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 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 | 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 | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 33 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 50 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | 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 | 0 | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAY L IVLER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7188210200 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7800 MYRTLE AVENUE | AddressLine1Txt |
| City | GLENDALE | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11385 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JAY L IVLER | ||||||
| PRESIDENT & DIRECTOR | 40.00 | Yes (X) | Yes (X) | $325,700 | $0 | $61,911 |
| MATTHEW IVLER | ||||||
| VICE PRESIDENT & DIRECTOR | 40.00 | Yes (X) | Yes (X) | $159,800 | $0 | $37,789 |
| ALLAN KOMITEE | ||||||
| DIRECTOR | 0.50 | Yes (X) | $16,700 | $0 | $0 | |
| MICHAEL NUSSBAUM | ||||||
| DIRECTOR | 0.50 | Yes (X) | $18,800 | $0 | $0 | |
| A ALLEN BLOCK | ||||||
| DIRECTOR | 0.20 | Yes (X) | $13,600 | $0 | $0 | |
| DALE DEGENSHEIN | ||||||
| DIRECTOR | 0.20 | Yes (X) | $11,700 | $0 | $0 | |
| DOMINICK TARANTINO | ||||||
| DIRECTOR | 0.20 | Yes (X) | $13,200 | $0 | $0 | |
| JAN NEUMAN | ||||||
| SECRETARY AND TREASURER | 40.00 | Yes (X) | $181,000 | $0 | $46,986 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $740,500 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $146,686 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| UBS FINANCIAL SERVICES | |||||
| 1285 AVENUE OF THE AMERICAS | NEW YORK | NY | 10019 | INVESTMENT MANAGEMENT | $791,151 |
| UBS FINANCIAL SERVICES | |||||
| ONE JERICHO PLAZA | JERICHO | NY | 11753 | INVESTMENT MANAGEMENT | $237,862 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SALES OF LOTS, GRAVES AND CRYPTS | 900099 | $604,090 | $604,090 |
| SERVICE CHARGES | 900099 | $565,523 | $565,523 |
| CARE AND PLANTING SERVICES | 900099 | $390,140 | $390,140 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,559,753 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,587,439 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$306,160 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,893,599 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $61,392,453 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $60,492,203 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $900,250 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $900,250 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $135,176 | UnrelatedBusinessRevenueAmt |
| Exclusion | $765,074 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REFUND | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $12,675 | TotalRevenueColumnAmt |
| Exclusion | $12,675 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $12,675 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,060,117 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,559,753 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$170,984 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,671,348 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $887,186 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,471,457 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $140,599 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $376,481 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $198,650 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,090 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,065 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,060,510 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $28,324 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,637 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,408 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,629 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,858 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,700 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,111 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $211,842 | TotalAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| MAINTENANCE | $488,451 |
| LAND SALES EXPENSE | $145,806 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,505,804 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $207,835 | BOYAmt |
| EOY | $149,517 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,100,452 | BOYAmt |
| EOY | $10,016,685 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $176,868 | BOYAmt |
| EOY | $147,328 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,349,176 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,273,862 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,159,425 | BOYAmt |
| EOY | $3,075,314 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $121,896,938 | BOYAmt |
| EOY | $131,330,580 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,994,397 | BOYAmt |
| EOY | $6,863,309 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $170,177 | BOYAmt |
| EOY | $168,283 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $141,706,092 | BOYAmt |
| EOY | $151,751,016 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $28,444 | BOYAmt |
| EOY | $37,616 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $120,665 | BOYAmt |
| EOY | $75,229 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $603,781 | BOYAmt |
| EOY | $372,834 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $752,890 | BOYAmt |
| EOY | $485,679 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $140,953,202 | BOYAmt |
| EOY | $151,265,337 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $140,953,202 | BOYAmt |
| EOY | $151,265,337 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $141,706,092 | BOYAmt |
| EOY | $151,751,016 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $1,554,313 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $8,339,198 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $418,624 | 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 D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $20,000 | OtherCostOrOtherBasisAmt |
| Book Value | $20,000 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,239,314 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,218,244 | DepreciationAmt |
| Book Value | $3,021,070 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $89,862 | OtherCostOrOtherBasisAmt |
| Depreciation | $55,618 | DepreciationAmt |
| Book Value | $34,244 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,075,314 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| DUE TO CERTIFICATE HOLDERS | $42,862 |
| DEFERRED GAINS ON OPTION SALES | $25,467 |
| PENSION LIABILITY | $304,505 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $372,834 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $14,326,567 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $8,339,198 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $8,339,198 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,987,369 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $1,060,510 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $12,238 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,072,748 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $7,060,117 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,433,056 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,433,056 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $1,060,510 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $12,238 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,072,748 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,505,804 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE CEMETERY RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE THAN LIKELY NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE CEMETERY HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE CEMETERY IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO 2013. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | SALE OF EQUIPMENT REPORTED ON PART VIII, LINE 7A, (II)OTHER 12,238. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | SALE OF EQUIPMENT REPORTED ON PART VIII, LINE 7A, (II)OTHER 12,238. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| 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 (3 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JAY L IVLER | ||||||||||||||
| PRESIDENT & DIRECTOR | $305,700 | $0 | $20,000 | $0 | $0 | $0 | $37,769 | $0 | $24,142 | $0 | $387,611 | $0 | $0 | $0 |
| MATTHEW IVLER | ||||||||||||||
| VICE PRESIDENT & DIRECTOR | $144,800 | $0 | $15,000 | $0 | $0 | $0 | $10,689 | $0 | $27,100 | $0 | $197,589 | $0 | $0 | $0 |
| JAN NEUMAN | ||||||||||||||
| SECRETARY AND TREASURER | $161,000 | $0 | $20,000 | $0 | $0 | $0 | $18,704 | $0 | $28,282 | $0 | $227,986 | $0 | $0 | $0 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JORDAN IVLER | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | SON OF PRESIDENT OF THE ORGANIZATION | RelationshipDescriptionTxt |
| Transaction | $125,623 | TransactionAmt |
| Transaction | FULL-TIME EMPLOYEE | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | JAY AND MATTHEW IVLER HAVE A FAMILY RELATIONSHIP. |
| FORM 990, PART VI, SECTION A, LINE 6 | MEMBERS ARE OWNERS OF BURIAL RIGHTS. ALL INDIVIDUALS WHO PURCHASE BURIAL RIGHTS AND HAVE PAID IN FULL ARE ISSUED A DEED. OWNERSHIP OF THE BURIAL RIGHT PASSES IN ACCORDANCE WITH NYS LAW IF NOT SPECIFICALLY DEVISED IN A WILL OR BY COURT ORDER. THE CERTIFICATE HOLDERS RECEIVE A SHARE OF THE NET SALES FROM LAND, GRAVES, AND CRYPTS SEMI-ANNUALLY. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE CEMETERY'S BOARD HAS QUARTERLY MEETINGS AND IS IN ACCORDANCE WITH NYS DIVISION OF CEMETERIES AND THE CEMETERY'S BY-LAWS. AT A DESIGNATED QUARTERLY MEETING THE MEMBERS ELECT THE BOARD OF DIRECTORS SEATS WHOSE TERMS HAVE EXPIRED. EACH MEMBER/OWNER IS ENTITLED TO ONE VOTE. |
| FORM 990, PART VI, SECTION A, LINE 7B | MEMBERS (OWNERS OF BURIAL RIGHTS) VOTE TO RATIFY THE DECISIONS OF MANAGEMENT. PRIMARY DECISIONS OF THE BOARD OF DIRECTORS ARE PRESENTED TO THE MEMBERS. MEMBERS VOTE WITH RESPECT TO OPEN BOARD POSITIONS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE LEBANON CEMETERY ASSOCIATION OF QUEENS, INC. 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 MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS PRESENTED TO THE BOARD OF DIRECTORS AT THE QUATERLY MEETING AFTER THE FILING DATE, FOR REVIEW AND DISCUSSION. ANY COMMENTS ARE GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION DOES HAVE A WRITTEN CONFLICT OF INTEREST POLICY. AT EACH BOARD MEETING THE CONFLICT OF INTEREST POLICY IS MENTIONED. ALL BOARD MEMBERS ARE AWARE OF THE NECESSITY OF DISCLOSING ANY CONFLICT OF INTEREST. IF A CONFLICT WERE TO ARISE, IT IS DISCUSSED BY THE BOARD, AND DECISION IS VOTED ON ABOUT HOW TO HANDLE THE CONFLICT. ANY CONFLICTED BOARD MEMBER MAY NOT VOTE ON, OR PARTICIPATE IN ANY MATTER IN WHICH THEY HAVE AN INTEREST. ALL BOARD MEMBERS ARE REQUIRED TO SIGN AN ANNUAL CONFLICTS OF INTEREST DISCLOSURE FORM AND NOTIFY THE CHAIRMAN IF CIRCUMSTANCES CHANGE DURING THE YEAR. |
| FORM 990, PART VI, SECTION B, LINE 15 | AT THE ORGANIZATION'S BOARD OF DIRECTOR'S MEETING HELD ON THE FIRST TUESDAY OF MARCH, THE BOARD OF DIRECTORS VOTE UPON PROPOSED INCREASES FOR OFFICERS USING COMPARABLE DATA FROM SIMILAR ORGANIZATIONS AND AN EMPLOYMENT COST INDEX AS A GUIDELINE. UPON BOARD APPROVAL COMPENSATION IS ESTABLISHED. THIS PROCESS LAST OCCURRED IN MARCH 2016. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST AT 7800 MYRTLE AVENUE, GLENDALE, NY 11385...OR BY CALLING THE ORGANIZATION DIRECTLY AT (718)-821-0200. |
| FORM 990, PART XI, LINE 9: | PENSION LIABILITY ADJUSTMENT 23,184. ADDITIONS TO ENDOWED CARE TRUST FUNDS 395,440. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS. THE BOARD OF DIRECTOR'S MAKES THE SELECTION OF THE INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR. |