2016-11-10T14:47:40-06:00 2015-12-31 WithumSmithBrown PC 465 South St Ste 200 Morristown NJ 079606497 990 2015-01-01 220900920 Fairview Cemetery % RICHARD M RALPH FAIR 9082330130 1100 East Broad Street Westfield NJ 070901104 RICHARD M RALPH EXECUTIVE DIRECTOR 2016-11-09 true Anthony J Panico P00365556 9738989494 2015 2017-02-10 21:41:12Z RICHARD M RALPH 1100 EAST BROAD STREET WESTFIELD NJ 070901104 2350218 false X N/A X 1868 NJ OPERATION AND MAINTENANCE OF A CEMETERY FOR INTERMENT AND OTHER SERVICES FOR FAMILIES IN CENTRAL NEW JERSEY. 10 7 14 0 0 0 0 825008 885389 1226909 -109371 948331 1251739 3000248 2027757 0 0 0 0 871977 892679 0 0 0 1124592 1406404 1996569 2299083 1003679 -271326 31267969 29235760 52236 254112 31215733 28981648 THE MISSION OF THE FAIRVIEW CEMETERY IS TO OPERATE AND MAINTAIN HISTORIC BURIAL GROUNDS IN AN ARBORETUM SETTING OPEN TO ALL GOVERNED BY A NON-PROFIT ORGANIZATION COMMITTED TO HONOR THE HERITAGE OF PAST GENERATIONS WHILE MEETING THE NEEDS OF THE PRESENT GENERATION. false false 1528032 0 885389 CEMETERY OPERATIONS, BURIALS AND GROUNDS MAINTENANCE 1528032 false false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false true false false false false false false false false false true 18 0 true 14 true false false false false false false false X 10 7 false false false false true true true true false false false true true true true true true true true false X RICHARD M RALPH 9082330130 1100 EAST BROAD STREET WESTFIELD NJ 070901104 WILLIAM J SHEPHERD PRESIDENT - TRUSTEE 1.0 0.0 X X 6650 0 0 JOHN RICKER VICE PRES/ASST SEC - TRUSTEE 1.0 0.0 X X 9800 0 0 DAVID ROBERTS ASST TREASURER - TRUSTEE 1.0 0.0 X X 10350 0 0 FRANK J ABELLA JR TRUSTEE 1.0 0.0 X 6750 0 0 SANDRA G ANTONELLI TRUSTEE 1.0 0.0 X 5137 0 0 STEVEN J BURKE TRUSTEE 1.0 0.0 X 5500 0 0 MICHAEL P LOCASCIO TRUSTEE 1.0 0.0 X 7250 0 0 CORNEILUIS VANDERBILT JR TRUSTEE 1.0 0.0 X 10050 0 0 BARBARA VINCENTSEN TRUSTEE 1.0 0.0 X 10150 0 0 JONATHAN E WALKER TRUSTEE 1.0 0.0 X 5050 0 0 RICHARD M RALPH EXECUTIVE DIRECTOR/SEC./TREAS. 55.0 0.0 X 136693 0 16028 213380 0 16028 1 false true false MERENDINO CEMETERY CARE 1048 WEST BLANCKE STREET LINDEN NJ 07036 CEMETERY CARE 256957 HOMETOWN SECURITY LLC 1000 ROUTE 34 SUITE 205 MATAWAN NJ 07747 SECURITY SERVICES 183564 RA PFEIFER PAVING CONTRACTORS IN 407 Foothill Road BRIDGEWATER NJ 08807 CONTRACTING 162972 SCAPE-ABILITIES 2470 Plainfield Avenue SCOTCH PLAINS NJ 07076 CONTRACTING 133798 4 X 0 BURIALS & RELATED INCOME 900099 885389 885389 885389 589408 589408 0 0 0 0 0 -723483 66604 41900 -723483 24704 -698779 -698779 0 0 1532300 280561 1251739 1251739 0 2027757 885389 1142368 0 0 0 0 229408 76687 152721 0 0 437204 261222 175982 0 20316 9251 11065 0 155723 78207 77516 0 50028 22780 27248 0 0 4697 0 4697 0 40500 0 40500 0 0 0 102304 0 102304 0 0 0 31038 0 31038 0 111638 31890 79748 0 0 0 21054 0 21054 0 0 13702 13702 0 0 0 0 292193 292193 0 0 60196 21093 39103 0 GROUNDS EXPENSE 266125 266125 0 0 CONTRACT MAINTENANCE 257531 257531 0 0 SECURITY EXPENSE 184064 184064 0 0 DATA PROCESSING 8075 0 8075 0 13287 13287 2299083 1528032 771051 0 X 152260 243101 3085974 2771710 0 0 355288 476133 0 0 0 0 0 0 1562302 1356632 5927 5927 9617025 4370712 4959497 5246313 21137529 18955999 0 0 0 170753 0 0 9192 9192 31267969 29235760 52236 83359 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 170753 52236 254112 X 8829057 8585987 0 0 22386676 20395661 31215733 28981648 31267969 29235760 -271326 -1962759 X X false true X true false 5858084 1544093 4313991 936391 623805 312586 2822550 2202814 619736 5246313 0 ANNUITY PAYABLE 170753 170753 X 345559 -1962759 280561 -1682198 2027757 2027757 2579644 280561 280561 2299083 2299083 SCHEDULE D, PART X AN INDEPENDENT CPA FIRM AUDITED THE FINANCIAL STATEMENTS OF THIS ORGANIZATION FOR THE YEARS ENDED DECEMBER 31, 2015 AND DECEMBER 31, 2014; RESPECTIVELY. THE FIN 48 (ASC 740) FOOTNOTE BELOW IS FROM THE ORGANIZATION'S 2015 AUDITED FINANCIAL STATEMENTS: THE CEMETERY FOLLOWS THE ACCOUNTING GUIDANCE DEALING WITH UNCERTAIN TAX POSITIONS. THE CEMETERY HAS NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2015 OR 2014. THE CEMETERY BELIEVES IT IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR YEARS PRIOR TO 2012. THERE ARE NO TAX RELATED INTEREST AND PENALTIES INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. SCHEDULE D, PART XII, LINE 2D OTHER RECONCILIATION ITEMS INCLUDED ON LINE 1 BUT NOT ON FORM 990, PART VIII, LINE 12 INCLUDE: - COST OF GOODS SOLD - $280,561 SCHEDULE D, PART XIII, LINE 2D OTHER RECONCILIATION ITEMS INCLUDED ON LINE 1 BUT NOT ON FORM 990, PART IX, LINE 25 INCLUDE: - COST OF GOODS SOLD - $280,561 X X false false false RICHARD M RALPH EXECUTIVE DIRECTOR/SEC./TREAS. 136693 0 0 0 0 0 0 0 16028 0 152721 0 0 0 SHARON R ROSSMAN FAMILY MEMBER - RALPH 28930 EMPLOYEE false CORE FORM, PART VI, SECTION A; QUESTIONS 6 & 7 THE OWNERS OF THE LOTS ARE THE MEMBERS OF THE ORGANIZATION. EACH GRAVE, CRYPT, OR NICHE GIVES THE OWNER ONE VOTE IN THE ORGANIZATION. THE MEMBERS HAVE THE RIGHT TO ELECT THE MEMBERS OF THIS ORGANIZATION'S BOARD OF TRUSTEES AND HAVE CERTAIN RESERVED POWERS AS DEFINED IN THIS ORGANIZATION'S BYLAWS. CORE FORM, PART VI, SECTION B; QUESTION 11B THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO ITS AUDIT COMMITTEE FOR REVIEW BY ITS MEMBERS PRIOR TO FILING WITH THE INTERNAL REVENUE SERVICE ("IRS"). SUBSEQUENT TO THE AUDIT COMMITTEE REVIEW, THE ORGANIZATION PROVIDED A COPY OF THE FORM 990 TO ALL MEMBERS OF ITS BOARD OF TRUSTEES FOR REVIEW. THE AUDIT COMMITTEE HAS THE RESPONSIBILITY TO OVERSEE, REVIEW AND APPROVE OF THE FEDERAL FORM 990, INCLUDING THE PREPARATION, REVIEW AND FILING PROCESS. AS PART OF THE TAX RETURN PREPARATION PROCESS THE ORGANIZATION HIRED A PROFESSIONAL CPA FIRM WITH EXPERIENCE AND EXPERTISE IN NOT-FOR-PROFIT TAX RETURN PREPARATION TO PREPARE THE FEDERAL FORM 990. THE CPA FIRM'S TAX PROFESSIONALS WORKED CLOSELY WITH THE ORGANIZATION'S FINANCE PERSONNEL ("INTERNAL WORKING GROUP") TO OBTAIN THE INFORMATION NEEDED IN ORDER TO PREPARE A COMPLETE AND ACCURATE TAX RETURN. THE CPA FIRM PREPARED A DRAFT FEDERAL FORM 990 AND FURNISHED IT TO THE ORGANIZATION'S INTERNAL WORKING GROUP FOR REVIEW. THE ORGANIZATION'S INTERNAL WORKING GROUP REVIEWED THE DRAFT FEDERAL FORM 990 AND DISCUSSED QUESTIONS AND COMMENTS WITH THE CPA FIRM. REVISIONS WERE MADE TO THE DRAFT FEDERAL FORM 990 WHERE NECESSARY AND A FINAL DRAFT WAS FURNISHED BY THE CPA FIRM TO THE ORGANIZATION'S INTERNAL WORKING GROUP FOR FINAL REVIEW AND APPROVAL PRIOR TO PRESENTATION OF THE FEDERAL FORM 990 TO THE ORGANIZATION'S AUDIT COMMITTEE AND THEREAFTER PROVIDED TO ALL MEMBERS OF THIS ORGANIZATION'S BOARD OF TRUSTEES. CORE FORM, PART VI, SECTION B; QUESTION 12 THE ORGANIZATION HAS ADOPTED A WRITTEN CONFLICT OF INTEREST POLICY. THE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH THIS CONFLICT OF INTEREST POLICY. ANNUALLY ALL MEMBERS OF THE BOARD OF TRUSTEES AND THE ORGANIZATION'S PRINCIPAL OFFICER ARE REQUIRED TO REVIEW THE EXISTING CONFLICT OF INTEREST POLICY AND COMPLETE A QUESTIONNAIRE. THE COMPLETED QUESTIONNAIRES ARE RETURNED TO THE ORGANIZATION'S ASSISTANT TREASURER FOR REVIEW. THEREAFTER THE ORGANIZATION'S ASSISTANT TREASURER PREPARES A SUMMARY OF THE COMPLETED QUESTIONNAIRES WHICH CONTAINS INFORMATION DISCLOSED ON AN INDIVIDUAL BY INDIVIDUAL BASIS AND PRESENTS THIS SUMMARY TO THE BOARD OF TRUSTEES FOR ITS REVIEW AND DISCUSSION. CORE FORM, PART VI, SECTION B; QUESTION 15 Compensation for the ORGANIZATION'S TOP MANAGEMENT OFFICIAL is discussed and determined by the Board of TRUSTEES, taking into account compensation packages of comparable organizations (e.g. nonprofit CEMETERIES in New JERSEY). The offer of employment for the ORGANIZATION'S TOP MANAGEMENT OFFICIAL IS formally extended by the Board OF TRUSTEES. CORE FORM, PART VI, SECTION C; QUESTION 19 THE ORGANIZATION'S FILED CERTIFICATE OF INCORPORATION AND ANY AMENDMENTS CAN BE OBTAINED AND REVIEWED THROUGH THE STATE OF NEW JERSEY DEPARTMENT OF TREASURY. CORE FORM, PART XII; QUESTION 2 AN INDEPENDENT CPA FIRM AUDITED THE FINANCIAL STATEMENTS OF THE TAXPAYER FOR THE YEARS ENDED DECEMBER 31, 2015 AND DECEMBER 31, 2014; RESPECTIVELY, AND ISSUED A CERTIFIED AUDITED FINANCIAL STATEMENT. AN UNQUALIFIED OPINION WAS ISSUED BY THE INDEPENDENT CPA FIRM EACH YEAR. THE ORGANIZATION'S AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE TAXPAYER'S FINANCIAL STATEMENTS AND THE SELECTION OF ITS INDEPENDENT AUDITOR.