2014-11-14T12:04:44-06:00 2013-12-31 271728945 O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2013-01-01 111104610 LEBANON CEMETERY ASSOCIATION OF QUEENS INC LEBA 7188210200 7800 MYRTLE AVENUE GLENDALE NY 11385 JAY L IVLER PRESIDENT 7188210200 2014-07-10 1 GARRETT M HIGGINS P00543209 9143818900 2013 2015-11-30 17:44:51Z JAY L IVLER 7800 MYRTLE AVENUE GLENDALE NY 11385 41520455 0 X WWW.MOUNTLEBANONCEMETERY.COM X 1929 NY MMOUNT 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. 6 5 53 0 -697403 -794145 0 0 1602680 1536076 5746628 8766896 0 0 7349308 10302972 0 0 0 0 2729295 2611734 0 0 0 1876688 2177311 4605983 4789045 2743325 5513927 125915141 147342125 735878 368129 125179263 146973996 X 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. 0 0 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 2013, THE ORGANIZATION SOLD 65 GRAVES, 9 FAMILY PLOTS, 13 CRYPTS AND 1 MAUSOLEUM NICHES WHICH LED TO SALES OF $572,780. IN ADDITION, THE ORGANIZATION HELD 322 INTERMENTS. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 30 0 53 1 1 1 0 0 0 0 0 0 0 0 0 X 6 5 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X X JAY L IVLER 7188210200 7800 MYRTLE AVENUE GLENDALE NY 11385 JAY L IVLER PRESIDENT & DIRECTOR 40.00 X X 305983 0 40565 ALLAN KOMITEE DIRECTOR 0.50 X 18100 0 0 MICHAEL NUSSBAUM DIRECTOR 0.50 X 18100 0 0 A ALLEN BLOCK DIRECTOR 0.20 X 12900 0 0 DALE DEGENSHEIN DIRECTOR 0.20 X 13200 0 0 DOMINICK TARANTINO DIRECTOR 0.20 X 13200 0 0 JAN NEUMAN SECRETARY AND TREASURER 40.00 X 145700 0 31734 527183 0 72299 2 0 1 0 MCCLESKY CONSTRUCTION COMPANY PO BOX 430 BUFORD GA 30515 CONSTRUCTION 1315750 1 SALES OF LOTS, GRAVES AND CRYPTS 900099 572780 572780 SERVICE CHARGES 900099 557400 557400 CARE AND PLANTING SERVICES 900099 405896 405896 1536076 4282343 -810942 5093285 35702036 31217483 4484553 4484553 113539 4371014 10302972 1536076 -697403 9464299 599482 1384089 369737 82971 175455 33773 56835 1020202 15128 15484 91090 69284 110860 14605 34011 216889 MAINTENANCE 321372 LAND SALES EXPENSE 177778 4789045 178786 326982 7875075 6246746 274835 213364 386388 4643078 2017103 1346644 2625975 110628504 131082805 5469718 6320319 141579 139546 125915141 147342125 126906 112317 146281 129249 462691 126563 735878 368129 X 125179263 146973996 125179263 146973996 125915141 147342125 X 5513927 15349079 931727 X X 0 1 X 1 0 20000 20000 4511159 1966804 2544355 111919 50299 61620 2625975 DUE TO CERTIFICATE HOLDERS 69867 DEFERRED GAINS ON OPTION SALES 56696 126563 X 24631849 15349079 15349079 9282770 1020202 1020202 10302972 3768843 0 3768843 1020202 1020202 4789045 PART V, LINE 4: THE CEMETERY MAINTAINS VARIOUS STATE-RESTRICTED FUNDS FOR THE PURPOSE OF MAINTAINING AND PRESERVING THE CEMETERY, INCLUDING ALL LOTS, CRYPTS, NICHES, PLOTS AND PARTS THEREOF. IN PREVIOUS FILINGS THE CEMETERY HAS PRESENTED THESE FUNDS AS ENDOWMENT FUNDS IN SCHEDULE D, PART V. HOWEVER, ACCORDING TO THE SFAS 117(GAAP) THE FUNDS ARE NOT CONSIDERED ENDOWMENT FUNDS AND THEREFORE ARE NOT BEING INCLUDED IN THE CURRENT YEAR'S RETURN AS SUCH. 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 AUDITS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO 2010. X 0 0 X X 0 0 0 JAY L IVLER PRESIDENT & DIRECTOR 290983 0 15000 0 0 0 19815 0 20750 0 346548 0 0 0 JAN NEUMAN SECRETARY AND TREASURER 130700 0 15000 0 0 0 8885 0 22849 0 177434 0 0 0 PART I, LINE 1B THERE IS NO WRITTEN POLICY IN PLACE REGARDING THE TRAVEL OF COMPANIONS. THE ORGANIZATION ENCOURAGES SPOUSES TO ATTEND CONFERENCES IN ORDER TO SUPPORT THE CEMETERIES PARTICIPATION AND PRESENCE IN THE STATE WIDE ASSOCIATION. THIS IS TAXABLE TO THE INDIVIDUAL. MATTHEW IVLER SON OF PRESIDENT OF THE ORGANIZATION 134639 FULL-TIME EMPLOYEE 0 JORDAN IVLER SON OF PRESIDENT OF THE ORGANIZATION 105696 FULL-TIME EMPLOYEE 0 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 11 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 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.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 2013. 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 BY POSTING IT 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 373,274. ADDITIONS TO ENDOWED CARE TRUST FUNDS 558,453. 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.