BROOKSIDE CEMETERY ASSOCIATION INC: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
BROOKSIDE CEMETERY ASSOCIATION INC (EIN 01-0205722)
Tax period
2015-10-01 to 2016-09-30
Filed
2016-11-21
IRS object ID
201643269349300229
Schema version
2015v2.1
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

FieldValueIRS element (for citing)
Return2016-11-21T10:44:04-06:00ReturnTs
Tax Period End2016-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN010219197PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1HORTON MCFARLAND & VEYSEY LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 543AddressLine1Txt
CityELLSWORTHCityNm
State AbbreviationMEStateAbbreviationCd
ZIP04605ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN010205722EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BROOKSIDE CEMETERY ASSOCIATION INCBusinessNameLine1Txt
Business Name Line2C/O ROBERT B FERNALDBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlBROOBusinessNameControlTxt
Phone2072443735PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 99AddressLine1Txt
CityMOUNT DESERTCityNm
State AbbreviationMEStateAbbreviationCd
ZIP04660ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBERT FERNALDPersonNm
Person TitleTREASURERPersonTitleTxt
Phone2072443183PhoneNum
Signature2016-11-17SignatureDt

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonELLEN CLEVELANDPreparerPersonNm
PTINP01229918PTIN
Phone2076675529PhoneNum
Preparation2016-11-17PreparationDt
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2017-02-10 21:41:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerROBERT B FERNALDPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 99AddressLine1Txt
CityMT DESERTCityNm
State AbbreviationMEStateAbbreviationCd
ZIP04660ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$82,345GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1859FormationYr
Legal Domicile StateMELegalDomicileStateCd
Activity Or MissionCEMETERYActivityOrMissionDesc
Voting Members Governing Body4VotingMembersGoverningBodyCnt
Voting Members Independent4VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3PYContributionsGrantsAmt
CY Contributions Grants$4CYContributionsGrantsAmt
PY Program Service Revenue$1,350PYProgramServiceRevenueAmt
CY Program Service Revenue$2,950CYProgramServiceRevenueAmt
PY Investment Income$66,165PYInvestmentIncomeAmt
CY Investment Income$22,257CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$67,518PYTotalRevenueAmt
CY Total Revenue$25,211CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$15,344PYOtherExpensesAmt
CY Other Expenses$14,985CYOtherExpensesAmt
PY Total Expenses$15,344PYTotalExpensesAmt
CY Total Expenses$14,985CYTotalExpensesAmt
PY Revenues Less Expenses$52,174PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$10,226CYRevenuesLessExpensesAmt
Total Assets BOY$722,688TotalAssetsBOYAmt
Total Assets EOY$732,914TotalAssetsEOYAmt
Total Liabilities BOY$0TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$722,688NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$732,914NetAssetsOrFundBalancesEOYAmt
MissionTO SELL AND MAINTAIN CEMETERY LOTS AT BROOKSIDE CEMETERY.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescCEMETERY MAINTENANCEDesc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent EndowmentsYes (1)TempOrPermanentEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee0EmployeeCnt
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members4GoverningBodyVotingMembersCnt
Independent Voting Member4IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board Members0ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1ROBERT B FERNALDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone2072443735PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 99AddressLine1Txt
CityMOUNT DESERTCityNm
State AbbreviationMEStateAbbreviationCd
ZIP04660ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
STEPHEN K SOMES
PRESIDENT1.00Yes (X)$0$0$0
PHYLLIS PARTRIDGE
VICE PRESIDENT1.00Yes (X)$0$0$0
ROBERT B FERNALD
ASST. TREASURER5.00Yes (X)$0$0$0
JULIANNA REDDISH SMITH
SECRETARY/CLERK1.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
All Other Contributions$4AllOtherContributionsAmt
Total Contributions$4TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescSALE OF LOTSDesc
Business900099BusinessCd
Total Revenue Column$2,950TotalRevenueColumnAmt
Related Or Exempt Func Income$2,950RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$2,950TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$24,475TotalRevenueColumnAmt
Related Or Exempt Func Income$24,475RelatedOrExemptFuncIncomeAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$54,916SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$57,134SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$2,218SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$2,218TotalRevenueColumnAmt
Related Or Exempt Func Income-$2,218RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$25,211TotalRevenueColumnAmt
Related Or Exempt Func Income$25,207RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$150TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$585TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$5,924TotalAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmt
CEMETERY MAINTENANCE$8,300
MISCELLANEOUS$26

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$14,985TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$139,386BOYAmt
EOY$139,264EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$6,400BOYAmt
EOY$8,650EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$576,902BOYAmt
EOY$585,000EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$722,688BOYAmt
EOY$732,914EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$163,123BOYAmt
EOY$163,123EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$559,565BOYAmt
EOY$569,791EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$722,688BOYAmt
EOY$732,914EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$722,688BOYAmt
EOY$732,914EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$10,226ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS Audited0FSAuditedInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$576,902BeginningYearBalanceAmt
Investment Earnings Or Losses$24,341InvestmentEarningsOrLossesAmt
Other Expenditures$8,300OtherExpendituresAmt
Administrative Expenses$5,924AdministrativeExpensesAmt
End Year Balance$585,000EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$525,276BeginningYearBalanceAmt
Investment Earnings Or Losses$27,546InvestmentEarningsOrLossesAmt
Other Expenditures$8,100OtherExpendituresAmt
Administrative Expenses$6,305AdministrativeExpensesAmt
End Year Balance$576,902EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$516,377BeginningYearBalanceAmt
Investment Earnings Or Losses$19,274InvestmentEarningsOrLossesAmt
Other Expenditures$8,450OtherExpendituresAmt
Administrative Expenses$6,081AdministrativeExpensesAmt
End Year Balance$525,276EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$510,732BeginningYearBalanceAmt
Investment Earnings Or Losses$19,267InvestmentEarningsOrLossesAmt
Other Expenditures$8,100OtherExpendituresAmt
Administrative Expenses$5,522AdministrativeExpensesAmt
End Year Balance$516,377EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$494,786BeginningYearBalanceAmt
Investment Earnings Or Losses$29,103InvestmentEarningsOrLossesAmt
Other Expenditures$8,100OtherExpendituresAmt
Administrative Expenses$5,057AdministrativeExpensesAmt
End Year Balance$510,732EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY1.00000BoardDesignatedBalanceEOYPct
Endowments Held Unrelated Org0EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART V, LINE 4:FormAndLineReferenceDesc
ExplanationTO MAINTAIN BROOKSIDE CEMETERY.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11FORM 990 IS PRESENTED AT THE BOARD MEETING PRIOR TO FILING.
FORM 990, PART VI, SECTION C, LINE 19COPIES OF ALL GOVERNING DOCUMENTS ARE AVAILABLE AT THE ASSOCIATIONS OFFICE OR THROUGH WRITTEN REQUEST.
FORM 990, PART V, LINE 1CTHE CEMETERY DID NOT HAVE REPORTABLE BACKUP WITHHOLDING OR GAMING WINNINGS TO PRIZE WINNERS.

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