LEBANON CEMETERY ASSOCIATION OF QUEENS INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- LEBANON CEMETERY ASSOCIATION OF QUEENS INC (EIN 11-1104610)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-11-15
- IRS object ID
- 201303199349308195
- Schema version
- 2012v2.1
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2013-11-15T14:57:46-06:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 271728945 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | O'CONNOR DAVIES LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 MAMARONECK AVENUE | AddressLine1 |
| City | HARRISON | City |
| State | NY | State |
| ZIP Code | 105281633 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 111104610 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEBANON CEMETERY ASSOCIATION OF QUEENS INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LEBA | NameControl |
| Phone | 7188210200 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7800 MYRTLE AVENUE | AddressLine1 |
| City | GLENDALE | City |
| State | NY | State |
| ZIP Code | 11385 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JAY L IVLER | Name |
| Title | PRESIDENT | Title |
| Phone | 7188210200 | Phone |
| Date Signed | 2013-08-02 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | GARRETT M HIGGINS | Name |
| PTIN | P00543209 | PTIN |
| Phone | 9143818900 | Phone |
| Date Prepared | 2013-08-02 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | JAY L IVLER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7800 MYRTLE AVENUE | AddressLine1 |
| City | GLENDALE | City |
| State | NY | State |
| ZIP Code | 11385 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 43246973 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.MOUNTLEBANONCEMETERY.COM | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1929 | YearFormation |
| State Legal Domicile | NY | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 6 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 5 | NbrIndependentVotingMembers |
| Total Nbr Employees | 56 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | -102697 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -228364 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 1348213 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1602680 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 6198745 | InvestmentIncomePriorYear |
| Investment Income Current Year | 5746628 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 7546958 | TotalRevenuePriorYear |
| Total Revenue Current Year | 7349308 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 2556947 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2729295 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1962573 | OtherExpensePriorYear |
| Other Expenses Current Year | 1876688 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 4519520 | TotalExpensesPriorYear |
| Total Expenses Current Year | 4605983 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 3027438 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 2743325 | RevenuesLessExpensesCY |
| Total Assets BOY | 116857982 | TotalAssetsBOY |
| Total Assets EOY | 125915141 | TotalAssetsEOY |
| Total Liabilities BOY | 1412957 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 735878 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 115445025 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 125179263 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | 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 2012, THE ORGANIZATION SOLD 56 GRAVES, 4 FAMILY PLOTS, 8 CRYPTS AND 13 MASOLEUM NICHES WHICH LED TO SALES OF $676,550. IN ADDITION, THE ORGANIZATION HELD 322 INTERMENTS. | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 1 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 28 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 56 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 6 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 5 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAY L IVLER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 7188210200 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7800 MYRTLE AVENUE | AddressLine1 |
| City | GLENDALE | City |
| State | NY | State |
| ZIP Code | 11385 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (7 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| JAY L IVLER | ||||||
| PRESIDENT & DIRECTOR | 40.00 | X | X | 296655 | 0 | 44159 |
| ALLAN KOMITEE | ||||||
| DIRECTOR | 0.50 | X | 14800 | 0 | 0 | |
| MICHAEL NUSSBAUM | ||||||
| DIRECTOR | 0.50 | X | 14200 | 0 | 0 | |
| A ALLEN BLOCK | ||||||
| DIRECTOR | 0.20 | X | 9750 | 0 | 0 | |
| DALE DEGENSHEIN | ||||||
| DIRECTOR | 0.20 | X | 8100 | 0 | 0 | |
| DOMINICK TARANTINO | ||||||
| DIRECTOR | 0.20 | X | 9350 | 0 | 0 | |
| JAN NEUMAN | ||||||
| SECRETARY AND TREASURER | 40.00 | X | 141500 | 0 | 37008 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 494355 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 81167 | TotalOtherCompensation |
| Number Individuals GT100 K | 4 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| SALES OF LOTS, GRAVES | 900099 | 676550 | 676550 |
| SERVICE CHARGES | 900099 | 516774 | 516774 |
| CARE AND PLANTING SERVICES | 900099 | 409356 | 409356 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1602680 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4301567 | TotalRevenueColumn |
| Unrelated Business Revenue | -190287 | UnrelatedBusinessRevenue |
| Exclusion | $4,491,854 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 37342726 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 35897665 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1445061 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1445061 | TotalRevenueColumn |
| Unrelated Business Revenue | 87590 | UnrelatedBusinessRevenue |
| Exclusion | $1,357,471 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 7349308 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1602680 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | -102697 | UnrelatedBusinessRevenue |
| Exclusion | $5,849,325 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 589922 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1385180 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 329281 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 247868 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 177044 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29333 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 38000 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 754818 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17448 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 37742 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 182729 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 47576 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16744 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40586 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 179837 | Total |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| MAINTENANCE | 372019 |
| LAND SALES EXPENSE | 159856 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 4605983 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 193572 | BOY |
| EOY | 178786 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8785127 | BOY |
| EOY | 7875075 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 140278 | BOY |
| EOY | 274835 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 3329736 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1983092 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 781855 | BOY |
| EOY | 1346644 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 103002748 | BOY |
| EOY | 110628504 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3722358 | BOY |
| EOY | 5469718 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 232044 | BOY |
| EOY | 141579 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 116857982 | BOY |
| EOY | 125915141 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 54262 | BOY |
| EOY | 126906 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 225801 | BOY |
| EOY | 146281 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1132894 | BOY |
| EOY | 462691 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1412957 | BOY |
| EOY | 735878 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 115445025 | BOY |
| EOY | 125179263 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 115445025 | BOY |
| EOY | 125179263 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 116857982 | BOY |
| EOY | 125915141 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 2743325 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 6226092 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 764821 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 20000 | OtherCostOrOtherBasis |
| Book Value | 20000 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 3224159 | OtherCostOrOtherBasis |
| Depreciation | 1952542 | Depreciation |
| Book Value | 1271617 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 85577 | OtherCostOrOtherBasis |
| Depreciation | 30550 | Depreciation |
| Book Value | 55027 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 1346644 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (3 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DUE TO CERTIFICATE HOLDERS | $149,992 |
| PENSION LIABILITY | $231,609 |
| DEFERRED GAINS ON OPTION SALES | $81,090 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 462691 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 12820582 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 6226092 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 6226092 | RevenueNotRptdF990 |
| Revenue Subtotal | 6594490 | RevenueSubtotal |
| Investment Expenses Not Included | 754818 | InvestmentExpensesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 754818 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 7349308 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 3851165 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 3851165 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 754818 | InvestmentExpensesNotIncluded2 |
| Expenses Not Rptd On Fin Stmt | 754818 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 4605983 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | 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. |
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | 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 2009. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Travel For Companions | X | TravelForCompanions |
| Written Policy Re T And E Expenses | 0 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 0 | SubstantiationRequired |
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| TitleTitle | Base Compensation Filing OrgBaseCompensationFilingOrg | Comp Based On Related OrgsCompBasedOnRelatedOrgs | Bonus Filing OrgBonusFilingOrg | Bonus Related OrgsBonusRelatedOrgs | Other Compensation Filing OrgOtherCompensationFilingOrg | Other Compensation Related OrgsOtherCompensationRelatedOrgs | Deferred Comp Filing OrgDeferredCompFilingOrg | Deferred Comp Related OrgsDeferredCompRelatedOrgs | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg | Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs | Total Compensation Filing OrgTotalCompensationFilingOrg | Total Compensation Related OrgsTotalCompensationRelatedOrgs | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg | Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JAY L IVLER | ||||||||||||||
| PRESIDENT & DIRECTOR | 266855 | 0 | 15000 | 0 | 14800 | 0 | 19495 | 0 | 24664 | 0 | 340814 | 0 | 0 | 0 |
| JAN NEUMAN | ||||||||||||||
| SECRETARY AND TREASURER | 126500 | 0 | 15000 | 0 | 0 | 0 | 8645 | 0 | 28363 | 0 | 178508 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Reference | PART I, LINE 1B | ReturnReference |
| Explanation | 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. | Explanation |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| MATTHEW IVLER | |||
| SON OF PRESIDENT OF THE ORGANIZATION | 106756 | FULL-TIME EMPLOYEE | 0 |
| JORDAN IVLER | |||
| SON OF PRESIDENT OF THE ORGANIZATION | 74625 | FULL-TIME EMPLOYEE | 0 |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (9 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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 2011. | |
| 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 327,434. ADDITIONS TO ENDOWED CARE TRUST FUNDS 437,387. | CHANGES IN NET ASSETS OR FUND BALANCES: |
| 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. |