2016-11-10T12:11:16-06:00 2015-12-31 113066459 CERINI & ASSOCIATES LLP 3340 VETERANS MEMORIAL HWY BOHEMIA NY 11716 990 2015-01-01 111190044 PINELAWN CEMETERY PINE 6312496100 PO BOX 420 FARMINGDALE NY 11735 JUSTIN D LOCKE PRESIDENT 6312496100 2016-11-10 1 MATTHEW BURKE P00760659 6315821600 2016-11-08 2015 2017-02-10 21:41:12Z PINELAWN MEMORIAL PARK JUSTIN D LOCKE PO BOX 420 FARMINGDALE NY 11735 54592279 0 X PINELAWNMEMORIALPARK.COM X 1902 NY SEE SCHEDULE O. 12 4 174 0 0 0 35035 0 25023081 23551724 6675128 3428270 1025577 1212240 32758821 28192234 0 0 0 0 11456899 10517950 0 0 0 14493922 14754266 25950821 25272216 6808000 2920018 160851535 163024902 28278033 27531382 132573502 135493520 THE PURPOSE OF THE CEMETERY IS TO PROVIDE INTERMENT AND ENTOMBMENT SERVICES AND CARE FOR GRAVES, MAUSOLEUMS, AND LAWN CRYPTS. BUT SINCE WE ARE A CEMETERY, THERE IS NO MISSION STATEMENT, NOR ADOPTION BY THE GOVERNING BODY. 0 0 THE PURPOSE OF THE CEMETERY IS TO PROVIDE INTERMENT AND ENTOMBMENT SERVICES AND CARE FOR GRAVES, MAUSOLEUMS, AND LAWN CRYPTS. ALL REVENUE AND EXPENSES ARE RELATED TO THIS ACTIVITY. 0 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 40 0 1 174 1 0 0 0 0 0 0 0 0 0 0 X 12 4 1 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X JUSTIN D LOCKE 6312496100 2030 WELLWOOD AVE FARMINGDALE NY 11735 STEPHEN D LOCKE CHAIRMAN OF THE BOARD, CEO 25.00 X X 169486 0 25209 JUSTIN D LOCKE DIRECTOR, PRESIDENT & SUPERINTENDENT 40.00 X X 340770 0 27858 MICHAEL F SCEPPA DIRECTOR, VP & SALES MANAGER 40.00 X X 352006 0 25209 ADAMANDIA ARESTOU DIRECTOR, SECRETARY & TREASURER 40.00 X X 224986 0 25209 PETER T LOSEE DIRECTOR 0.60 X 5000 0 0 JONATHAN GAYNIN DIRECTOR 0.60 X 5000 0 0 FLORENCE DOBER DIRECTOR 0.60 X 5000 0 0 MARK A CUTHBERTSON DIRECTOR 0.60 X 5000 0 0 MARK A CUTHBERTSON OUTSIDE COUNSEL 6.50 X 101947 0 0 ARTHUR J KREMER DIRECTOR 0.60 X 5000 0 0 BRUCE W GEIGER DIRECTOR 0.60 X 5000 0 0 TIEN H LIN DIRECTOR 0.60 X 5000 0 0 LEON MCCAIN DIRECTOR 0.60 X 5000 0 0 LORALEE REUSCH ASST SECRETARY & ASST TREASURER 40.00 X 92500 0 3381 ALEXANDRA LOCKE OFFICE MANAGER 40.00 X 143125 0 947 EDWARD J SHARSKY CONSTRUCTION AND PROJECT MANAGER 35.00 X 183070 0 47862 CHONG YUN COUNSELOR 40.00 X 145465 0 24353 MITCHELL SMITH COUNSELOR 40.00 X 132854 0 25192 RAYMOND GENAO COUNSELOR 40.00 X 127161 0 5144 2053370 0 210364 18 0 1 0 GLOBAL INST GLOBAL GROUP MERRILL LYNCH 2 WORLD FINANCIAL CTR NEW YORK NY 10281 INVESTMENT MANAGER 560088 EXPRESS SERVICES PO BOX 535434 ATLANTA GA 30353 EMPLOYMENT AGENCY 173580 DUANE MORRIS LLP 1540 BROADWAY NEW YORK NY 10036 LEGAL 162859 DCAK-MSA ARCHITECTURE & ENG PC 53 HUDSON AVE NYACK NY 10960 ENGINEERING 132048 GREENFIELD & FORTUNA LLP 120 BROADWAY STE 950 NEW YORK NY 10271 AUDITING/TAX PREPARATION 112500 6 X LAWN CRYPT SALES 900099 8556982 8556982 MAUSOLEUM SALES 900099 4211477 4211477 INTERMENTS & DISINTERMENTS 900099 4140404 4140404 BRONZE (AT NEED) 900099 2463078 2463078 LAND SALES 900099 1134582 1134582 3045201 3045201 23551724 2062087 2062087 953809 494723 459086 459086 459086 27271505 25905322 1366183 1366183 1366183 LIFE INSURANCE SURRENDER PROCEEDS 900099 632149 632149 SEE SCHEDULE O 900099 121005 121005 753154 28192234 24304878 0 3887356 X 1410630 6752348 491377 1141986 721609 252183 112500 96000 583283 27443 1449375 446117 2778 125765 74382 541525 LAND PURCHASE FUND DIST 3445708 CURRENT MAINTENANCE 1268344 MAUSOLEUM CONSTRUCTION 1152397 BRONZE 915037 4261429 25272216 1767519 1301231 7463889 7240470 42501403 42146556 10921801 10445861 475940 475940 49213476 53496408 8663095 7767244 50766213 50597053 160851535 163024902 27483973 27531382 794060 28278033 27531382 X 81213478 81542037 0 0 51360024 53951483 132573502 135493520 160851535 163024902 2920018 0 X 0 1 X 0 0 50259463 1529698 1022627 52811788 44541464 3751218 1966781 50259463 42427823 1491290 622351 44541464 39197379 1474391 1756053 42427823 37785377 1354575 57427 39197379 1.00000 0 0 359023 359023 1806000 1727795 78205 8122253 8083541 38712 634525 634525 0 475940 MAUSOLEUM CONSTRUCTION COST 55300527 LESS: CONSTRUCTION COST OF SPACES CERTIFIED -32839807 SELLING EXPENSE OF GRAVES, CRYPTS, AND NICHES SINCE 1/1/68 113603619 LESS: SELLING EXPENSE CHARGES SINCE 1/1/68 -85747124 DONATED GRAVES 276380 SUSPENSE ACCOUNTS 3458 50597053 X 34328700 6136466 6136466 28192234 0 28192234 34612149 9339933 9339933 25272216 0 25272216 PART V, LINE 4: PINELAWN'S PERMANENT MAINTENANCE FUND EXISTS TO PROVIDE FOR THE PERPETUAL CARE OF THE CEMETERY AND ITS GROUNDS. PINELAWN FOLLOWS CERTAIN REGULATIONS SET FORTH BY THE NEW YORK STATE CEMETERY BOARD. SUCH REGULATIONS ESTABLISH MINIMUM FUNDING STANDARDS FOR THE PERMANENT MAINTENANCE FUND BASED ON SALES OF CEMETERY INVENTORY. THE REGULATIONS ALSO PROVIDE LIMITATIONS ON THE USE OF PERMANENT MAINTENANCE FUND INCOME FOR CURRENT OPERATIONS. PART X, LINE 2: PINELAWN EVALUATED ITS ACTIVITIES FOR UNCERTAIN TAX POSITIONS AND HAS DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS FOR 2015. TAX RETURNS FOR THE YEARS ENDED PRIOR TO 2008 ARE NOT SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 2D - OTHER ADJUSTMENTS: CASH-TO-ACCRUAL ADJUSTMENTS PART XII, LINE 2D - OTHER ADJUSTMENTS: CASH-TO-ACCRUAL ADJUSTMENTS PART XI, LINE 2D AND PART XII, LINE 2D THE AUDITED FINANCIAL STATEMENTS ARE PREPARED ON THE CASH BASIS BASIS OF ACCOUNTING, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. UNDER THE CASH BASIS, THE ONLY ASSET RECOGNIZED IS CASH AND CASH EQUIVALENTS. NO LIABILITIES ARE RECOGNIZED. ALL TRANSACTIONS ARE RECOGNIZED AS EITHER CASH RECEIPTS OR CASH DISBURSEMENTS. NON-CASH TRANSACTIONS ARE NOT RECOGNIZED IN THE FINANCIAL STATEMENT. THE CASH BASIS DIFFERS FROM ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA PRIMARILY BECAUSE ACCRUALS OF REVENUE AND EXPENSES ARE NOT RECOGNIZED. INVESTMENTS, PROPERTY AND EQUIPMENT, OTHER ASSETS, AND OTHER LIABILITIES ARE NOT RECOGNIZED IN THE STATEMENT OF CASH RECEIPTS AND CASH DISBURSEMENTS. CENTRAL AMERICA AND THE CARIBBEAN INVESTMENTS 3306354 EUROPE (INCLUDING ICELAND & GREENLAND) INVESTMENTS 1466266 NORTH AMERICA INVESTMENTS 557315 EAST ASIA AND THE PACIFIC INVESTMENTS 2387441 0 0 0 0 0 0 7717376 0 7717376 1 0 1 1 1 0 X X 0 0 0 STEPHEN D LOCKE CHAIRMAN OF THE BOARD, CEO 164286 0 5200 0 0 0 6375 0 18834 0 194695 0 0 0 JUSTIN D LOCKE DIRECTOR, PRESIDENT & SUPERINTENDENT 335570 0 5200 0 0 0 677 0 27181 0 368628 0 0 0 MICHAEL F SCEPPA DIRECTOR, VP & SALES MANAGER 346806 0 5200 0 0 0 6375 0 18834 0 377215 0 0 0 ADAMANDIA ARESTOU DIRECTOR, SECRETARY & TREASURER 219786 0 5200 0 0 0 6375 0 18834 0 250195 0 0 0 EDWARD J SHARSKY CONSTRUCTION AND PROJECT MANAGER 178070 0 5000 0 0 0 47862 0 0 0 230932 0 0 0 CHONG YUN COUNSELOR 145465 0 0 0 0 0 2193 0 22160 0 169818 0 0 0 MITCHELL SMITH COUNSELOR 132854 0 0 0 0 0 3032 0 22160 0 158046 0 0 0 COLONIAL SPRINGS AN ENTITY GREATER THAN 35% OWNED BY CURRENT BOARD MEMBERS AND OFFICERS 953809 RENTAL OF PROPERTY 0 ALEXANDRA LOCKE SPOUSE OF JUSTIN D LOCKE, DAUGHTER-IN-LAW OF STEPHEN D LOCKE 144072 EMPLOYMENT 0 LAW OFFICES OF MARK A CUTHBERTSON CURRENT BOARD MEMBER IS SOLE PROPRIETOR 101947 INDEPENDENT CONTRACTOR ARRANGEMENT 0 RUSKIN MOSCOU FALTISCHEK PC CURRENT BOARD MEMBER IS A PARTNER 54172 INDEPENDENT CONTRACTOR ARRANGEMENT 0 REGIONAL PROGRAMS INC CURRENT BOARD MEMBER IS AN OFFICER 60000 INDEPENDENT CONTRACTOR ARRANGEMENT 0 BRUCE W GEIGER & ASSOCIATES INC CURRENT BOARD MEMBER IS A 100% SHAREHOLDER 36363 INDEPENDENT CONTRACTOR AGREEMENT 0 STEPHEN D LOCKE CHAIRMAN OF THE BOARD AND CHIEF EXECUTIVE OFFICER 292332 PAYMENTS RECEIVED AS OWNER OF LAND SHARE CERTIFICATES 0 MICHAEL F SCEPPA DIRECTOR, VICE PRESIDENT AND SALES MANAGER 6176 PAYMENTS RECEIVED AS OWNER OF LAND SHARE CERTIFICATES 0 ADAMANDIA ARESTOU DIRECTOR, SECRETARY AND TREASURER 9212 PAYMENTS RECEIVED AS OWNER OF LAND SHARE CERTIFICATES 0 FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: THE PURPOSE OF THE CEMETERY IS TO PROVIDE INTERMENT AND ENTOMBMENT SERVICES AND CARE FOR GRAVES, MAUSOLEUMS, AND LAWN CRYPTS. FORM 990, PART VI, SECTION A, LINE 2 FAMILY RELATIONSHIP - STEPHEN D LOCKE AND JUSTIN D LOCKE BUSINESS RELATIONSHIP - STEPHEN D LOCKE, MICHAEL F SCEPPA, AND ADAMANDIA ARESTOU ARE BOARD MEMBERS OF THIS ORGANIZATION AND ARE BOARD MEMBERS OF ANOTHER ORGANIZATION FORM 990, PART VI, SECTION A, LINE 7A PLOT OWNERS MAY VOTE FOR DIRECTORS AT ANNUAL BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 11 THE FORM 990 IS PREPARED BY THE ORGANIZATION'S AUDITOR AND THEN REVIEWED BY THE ORGANIZATION'S INTERNAL ACCOUNTANT. THE INTERNAL ACCOUNTANT REVIEWS THE RETURN WITH THE ORGANIZATION'S PRESIDENT AND DISTRIBUTES COPIES TO THE BOARD OF DIRECTORS BEFORE THE PRESIDENT SIGNS THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION PRESENTS EACH BOARD MEMBER WITH A STATEMENT TO BE SIGNED INDICATING THAT THE BOARD MEMBER HAS READ THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND IS IN FULL COMPLIANCE WITH ALL ASPECTS OF THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF OFFICERS AND KEY EMPLOYEES ARE BROUGHT BEFORE THE BOARD WITH THE EXCEPTION OF THE BOARD MEMBER WHOSE COMPENSATION IS BEING CONSIDERED. THE BOARD DELIBERATES BASED ON STUDIES OF COMPENSATION OF EXECUTIVES IN THE REGION AT SIMILAR SIZED ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 18 THE FORM IS AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART VIII, LINE 11B THIS AMOUNTS REPRESENTS DISTRIBUTIONS PAID TO THE CEMETERY AS OWNER OF LAND SHARE CERTIFICATES. FORM 990, PART IX, LINE 24E EQUIPMENT PURCHASES 866,734. MATERIALS, SUPPLIES & SERVICES - DEVELOPMENT 722,358. MATERIALS, SUPPLIES & SERVICES - ALLOCABLE ITEMS 479,660. MATERIALS, SUPPLIES & SERVICES - GRAVE DECORATIONS 436,423. MATERIALS, SUPPLIES & SERVICES - GRAVE LINERS 286,043. PAYMENTS UNDER DEFERRED COMPENSATION PLAN 246,389. LAWN CRYPTS 216,314. REPURCHASES OF DEEDED PLOTS 140,498. MATERIALS, SUPPLIES & SERVICES - INTERMENTS 136,186. P.M. FUND CONTRIBUTIONS 133,488. SECURITY 103,358. PRE-NEED BRONZE SCROLL EXPENSE 92,396. RETENTION SALES CANCELLATIONS - REFUNDS 85,140. MATERIALS, SUPPLIES & SERVICES - ENTOMBMENTS 75,761. MATERIALS, SUPPLIES & SERVICES - CRYPT INSCRIPTIONS 57,987. FURNITURE & FIXTURES 57,126. RESERVATION DEPOSITS - REFUNDS 42,283. ADMINISTRATIVE 32,614. N.Y.S. CEMETERY BOARD VANDALISM ASSESSMENT 19,665. GARAGE, WAREHOUSE & STORAGE FACILITY PURCHASES 16,275. N.Y.S. CEMETERY BOARD ASSESSMENT 11,754. PROPERTY TAX EXPENSE 1,289. ASSOCIATION DUES 1,070. SUSPENSE 400. NATIONAL CEMETERY INTERMENT TAXES 218.