FAIRVIEW CEMETERY: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- FAIRVIEW CEMETERY (EIN 22-0900920)
- Tax period
- 2011-01-01 to 2011-12-31
- Filed
- 2013-01-22
- IRS object ID
- 201320229349300407
- Schema version
- 2011v1.5
- 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 | 2013-01-22T09:11:48-06:00 | Timestamp |
| Tax Period End Date | 2011-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WithumSmithBrown PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 465 South St Ste 200 | AddressLine1 |
| City | Morristown | City |
| State | NJ | State |
| ZIP Code | 079606497 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 220900920 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Fairview Cemetery | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| In Care Of Name | % RICHARD M RALPH | InCareOfName |
| Name Control | FAIR | NameControl |
| Phone | 9082330130 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 East Broad Street | AddressLine1 |
| City | Westfield | City |
| State | NJ | State |
| ZIP Code | 070901104 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | RICHARD M RALPH | Name |
| Title | EXEC DIR/SEC/TREAS | Title |
| Date Signed | 2013-01-22 | DateSigned |
| Authorize Third Party | true | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | Anthony J Panico | Name |
| Phone | 9738989494 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | RICHARD M RALPH | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 EAST BROAD STREET | AddressLine1 |
| City | WESTFIELD | City |
| State | NJ | State |
| ZIP Code | 070901104 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2533189 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | N/A | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1868 | YearFormation |
| State Legal Domicile | NJ | StateLegalDomicile |
| Activity Or Mission Description | OPERATION AND MAINTENANCE OF A CEMETERY FOR INTERMENT AND OTHER SERVICES FOR FAMILIES IN CENTRAL NEW JERSEY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 10 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 6 | NbrIndependentVotingMembers |
| Total Nbr Employees | 12 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 781938 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 706507 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 121800 | InvestmentIncomePriorYear |
| Investment Income Current Year | 583023 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 790290 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1014590 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1694028 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2304120 | 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 | 875760 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 839818 | 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 | 875683 | OtherExpensePriorYear |
| Other Expenses Current Year | 955339 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1751443 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1795157 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -57415 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 508963 | RevenuesLessExpensesCY |
| Total Assets BOY | 28754020 | TotalAssetsBOY |
| Total Assets EOY | 28067423 | TotalAssetsEOY |
| Total Liabilities BOY | 77604 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 67262 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 28676416 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 28000161 | NetAssetsOrFundBalancesEOY |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 1172297 | Expense |
| Grants | 0 | Grants |
| Revenue | 706507 | Revenue |
| Description | CEMETERY OPERATIONS, BURIALS AND GROUNDS MAINTENANCE | Description |
| Total Program Service Expense | 1172297 | TotalProgramServiceExpense |
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | false | TermOrPermanentEndowments |
| Report Land Bldg Equip | true | ReportLandBldgEquip |
| Report Invest Oth Securities | false | ReportInvestOthSecurities |
| Report Prog Rel Invest | false | ReportProgRelInvest |
| Report Other Assets | false | ReportOtherAssets |
| Report Other Liabilities | false | ReportOtherLiabilities |
| Report Fin48 Footnote | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | true | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | false | ConsolidatedAuditFinancialStmt |
| School | false | School |
| Foreign Office | false | ForeignOffice |
| Foreign Activities | false | ForeignActivities |
| More Than5000 K To Organizations | false | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividuals |
| Professional Fundraising | false | ProfessionalFundraising |
| Fundraising Activities | false | FundraisingActivities |
| Gaming | false | Gaming |
| Hospital | false | Hospital |
| Grants To Organizations | false | GrantsToOrganizations |
| Grants To Individuals | false | GrantsToIndividuals |
| Schedule J Required | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | true | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | true | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | false | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | false | DisregardedEntity |
| Related Entity | false | RelatedEntity |
| Related Org Controlled Entity | false | RelatedOrgControlledEntity |
| Transaction Related Entity | false | TransactionRelatedEntity |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 21 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 12 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | false | UnrelatedBusinessIncome |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 10 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 6 | NumberIndependentVotingMembers |
| Family Or Business Relationship | false | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | true | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | false | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | RICHARD M RALPH | NamePerson |
| Telephone Number | 9082330130 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1100 EAST BROAD STREET | AddressLine1 |
| City | WESTFIELD | City |
| State | NJ | State |
| ZIP Code | 070901104 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (10 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| WILLIAM J SHEPHERD | ||||||
| PRESIDENT - TRUSTEE | 1.0 | X | X | 9000 | 0 | 0 |
| JOHN RICKER | ||||||
| VICE PRES/ASST SEC - TRUSTEE | 1.0 | X | X | 7800 | 0 | 0 |
| RICHARD M RALPH | ||||||
| EXEC DIR/SEC/TREAS - TRUSTEE | 55.0 | X | X | 149996 | 0 | 15577 |
| DAVID ROBERTS | ||||||
| ASST TREASURER - TRUSTEE | 1.0 | X | X | 8100 | 0 | 0 |
| FRANK J ABELLA JR | ||||||
| TRUSTEE | 1.0 | X | 5700 | 0 | 0 | |
| STEVEN J BURKE | ||||||
| TRUSTEE | 1.0 | X | 5200 | 0 | 0 | |
| MICHAEL LOCASCIO | ||||||
| TRUSTEE | 1.0 | X | 2400 | 0 | 0 | |
| DONALD W MACDONALD | ||||||
| TRUSTEE | 1.0 | X | 4200 | 0 | 0 | |
| FRANKLYN J SULLEBARGER | ||||||
| TRUSTEE | 1.0 | X | 5700 | 0 | 0 | |
| BARBARA VINCENTSEN | ||||||
| TRUSTEE | 1.0 | X | 6900 | 0 | 0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 204996 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 15577 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | INVESTMENT PARTNERS ASSET MANAGEMEN | NamePerson |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1 HIGHLAND AVENUE | AddressLine1 |
| City | METUCHEN | City |
| State | NJ | State |
| ZIP Code | 08840 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | INVESTMENT ADVISORY | DescriptionOfServices |
| Compensation | 116551 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Total Contributions | 0 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | BURIALS & RELATED INCOME | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 706507 | TotalRevenueColumn |
| Related Or Exempt Function Income | 706507 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 706507 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 534723 | TotalRevenueColumn |
| Exclusion | $534,723 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 29300 | Securities |
| Other | 19000 | Other |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 29300 | Securities |
| Other | 19000 | Other |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 48300 | TotalRevenueColumn |
| Exclusion | $48,300 | ExclusionAmount |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 1243659 | GrossSalesOfInventory |
| Cost Of Goods Sold | 229069 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1014590 | TotalRevenueColumn |
| Exclusion | $1,014,590 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2304120 | TotalRevenueColumn |
| Related Or Exempt Function Income | 706507 | RelatedOrExemptFunctionIncome |
| Exclusion | $1,597,613 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 204996 | Total |
| Program Services | 102498 | ProgramServices |
| Management And General | 102498 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 413056 | Total |
| Program Services | 226945 | ProgramServices |
| Management And General | 186111 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 173863 | Total |
| Program Services | 84379 | ProgramServices |
| Management And General | 89484 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 47903 | Total |
| Program Services | 23248 | ProgramServices |
| Management And General | 24655 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6530 | Total |
| Management And General | 6530 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 39871 | Total |
| Management And General | 39871 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 104743 | Total |
| Management And General | 104743 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16969 | Total |
| Management And General | 16969 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 41086 | Total |
| Program Services | 28748 | ProgramServices |
| Management And General | 12338 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15881 | Total |
| Program Services | 15881 | ProgramServices |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 170093 | Total |
| Program Services | 170093 | ProgramServices |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 39575 | Total |
| Program Services | 34937 | ProgramServices |
| Management And General | 4638 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| CONTRACT MAINTENANCE | 242763 | 242763 | |
| GROUNDS EXPENSE | 221417 | 221417 | |
| CUSTODIAL FEES | 28609 | 28609 | |
| UTILITIES | 10714 | 10714 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17088 | Total |
| Program Services | 10674 | ProgramServices |
| Management And General | 6414 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1795157 | Total |
| Program Services | 1172297 | ProgramServices |
| Management And General | 622860 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1074265 | BOY |
| EOY | 1124515 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2720278 | BOY |
| EOY | 2797598 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 220140 | BOY |
| EOY | 438080 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2082814 | BOY |
| EOY | 1973465 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5927 | BOY |
| EOY | 5927 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 5723908 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 3678518 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1988565 | BOY |
| EOY | 2045390 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20657831 | BOY |
| EOY | 19674733 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4200 | BOY |
| EOY | 7715 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28754020 | BOY |
| EOY | 28067423 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 77604 | BOY |
| EOY | 67262 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Tax Exempt Bond Liabilities TaxExemptBondLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Escrow Account Liability EscrowAccountLiability
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Loans From Officers Directors LoansFromOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 77604 | BOY |
| EOY | 67262 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8197749 | BOY |
| EOY | 8274279 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20478667 | BOY |
| EOY | 19725882 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28676416 | BOY |
| EOY | 28000161 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 28754020 | BOY |
| EOY | 28067423 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 508963 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | -1185218 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Art Public Exhibition Amts | ArtPublicExhibitionAmts | |
| Held Works Of Art Amts | HeldWorksOfArtAmts | |
| Current Year Minus3 Years | CurrentYearMinus3Years |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 0 | OtherCostOrOtherBasis |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2234597 | OtherCostOrOtherBasis |
| Depreciation | 1434622 | Depreciation |
| Book Value | 799975 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 0 | OtherCostOrOtherBasis |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 843306 | OtherCostOrOtherBasis |
| Depreciation | 551778 | Depreciation |
| Book Value | 291528 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2646005 | OtherCostOrOtherBasis |
| Depreciation | 1692118 | Depreciation |
| Book Value | 953887 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 2045390 | TotalOfBookValueLandBuildings |
| Federal Income Tax Liability | 0 | FederalIncomeTaxLiability |
| Total Of Amounts | 0 | TotalOfAmounts |
| Total Revenue | 2304120 | TotalRevenue |
| Total Expenses | 1795157 | TotalExpenses |
| Excess Or Deficit For Year | 508963 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | -1185218 | NetUnrealizedGLOnInvestments |
| Total Adjustments | -1185218 | TotalAdjustments |
| Excess Or Deficit Per FS | -676255 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 1347971 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | -1185218 | NetUnrealizedGainsInvestments |
| Other Revenues | 229069 | OtherRevenues |
| Revenue Not Rptd F990 | -956149 | RevenueNotRptdF990 |
| Revenue Subtotal | 2304120 | RevenueSubtotal |
| Total Revenue Per Form990 | 2304120 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 2024226 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 229069 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 229069 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1795157 | ExpensesSubtotal |
| Total Expenses Per Form990 | 1795157 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| TEXT OF FIN 48 AUDITED FINANCIAL STATEMENT FOOTNOTE | SCHEDULE D, PART X | AN INDEPENDENT CPA FIRM AUDITED THE FINANCIAL STATEMENTS OF THIS ORGANIZATION FOR THE YEARS ENDED DECEMBER 31, 2011 AND DECEMBER 31, 2010; RESPECTIVELY. THE FIN 48 FOOTNOTE BELOW IS FROM THE ORGANIZATION'S 2011 AUDITED FINANCIAL STATEMENTS: THE CEMETERY FOLLOWS THE ACCOUNTING GUIDANCE DEALING WITH UNCERTAIN TAX POSITIONS. THE CEMETERY HAS NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2011 OR 2010. THE CEMETERY BELIEVES IT IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR YEARS PRIOR TO 2008. THERE ARE NO TAX RELATED INTEREST AND PENALTIES INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. |
| RECONCILIATION OF REVENUE PER AUDITED 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 - $229,069 |
| RECONCILIATION OF EXPENSES PER AUDITED FINANCIAL STATEMENTS | SCHEDULE D, PART XIII, LINE 2D | OTHER RECONCILIATION ITEMS INCLUDED ON LINE 1 BUT NOT ON FORM 990, PART VIII, LINE 12 INCLUDE: - COST OF GOODS SOLD - $229,069 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | RICHARD M RALPH | NamePerson |
| Base Compensation Filing Org | 119072 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 30924 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 0 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 15577 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 165573 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| INVESTMENT PARTNERS ASSET MANAGMENT | |||
| COMPANY - SHEPHERD/ABELLA | 116551 | INVESTMENT ADVISORY SERVICES | false |
| VINCENTSEN ASSOCIATES LLC | |||
| COMPANY - VINCENSTEN | 24729 | ARCHITECTURAL SERVICES | false |
Form990 Schedule L Part V Form990ScheduleLPartV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DISCLOSURE INFORMATION | Identifier |
| Return Reference | SCHEDULE L, PART IV | ReturnReference |
| Explanation | THOMAS W. SHEPHERD IS THE VICE PRESIDENT OF INVESTMENT PARTNERS ASSET MANAGEMENT, INC. AND THE SON OF A VOTING MEMBER OF THE BOARD OF TRUSTEES OF THIS ORGANIZATION. THIS ORGANIZATION PAID INVESTMENT PARTNERS ASSET MANAGEMENT, INC. A TOTAL OF $116,551 FOR INVESTMENT ADVISORY SERVICES. SERVICES WERE RENDERED AT FAIR MARKET VALUE RATES PURSUANT TO ARM'S LENGTH NEGOTIATIONS. FRANK J. ABELLA, JR. IS THE CHIEF EXECUTIVE OFFICER OF INVESTMENT PARTNERS ASSET MANAGEMENT, INC. AND A VOTING MEMBER OF THE BOARD OF TRUSTEES OF THIS ORGANIZATION. THIS ORGANIZATION PAID INVESTMENT PARTNERS ASSET MANAGEMENT, INC. A TOTAL OF $116,551 FOR INVESTMENT ADVISORY SERVICES. SERVICES WERE RENDERED AT FAIR MARKET VALUE RATES PURSUANT TO ARM'S LENGTH NEGOTIATIONS. BARBARA VINCENTSEN IS THE OWNER OF VINCENTSEN ASSOCIATES, L.L.C. AND A VOTING MEMBER OF THE BOARD OF TRUSTEES OF THIS ORGANIZATION. THIS ORGANIZATION PAID VINCENTSEN ASSOCIATES, L.L.C. A TOTAL OF $24,729 FOR ARCHITECTURAL SERVICES. SERVICES WERE RENDERED AT FAIR MARKET VALUE RATES PURSUANT TO ARM'S LENGTH NEGOTIATIONS. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DISCLOSURE INFORMATION | 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. |
| DISCLOSURE INFORMATION | CORE FORM, PART VI, SECTION B; QUESTION 11B | THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO ITS FINANCE COMMITTEE FOR REVIEW BY ITS MEMBERS PRIOR TO FILING WITH THE IRS. SUBSEQUENT TO THE FINANCE COMMITTEE REVIEW, THE ORGANIZATION PROVIDED A COPY OF ITS FORM 990 TO ALL MEMBERS OF ITS BOARD OF TRUSTEES FOR THEIR REVIEW. THE FINANCE 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 AND VARIOUS OTHER INDIVIDUALS OF THE ORGANIZATION 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 FINANCE PERSONNEL AND OTHER INDIVIDUALS FOR THEIR REVIEW. THE ORGANIZATION'S FINANCE PERSONNEL AND OTHER INDIVIDUALS 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 FINANCE PERSONNEL AND VARIOUS OTHER INDIVIDUALS FOR FINAL REVIEW AND APPROVAL PRIOR TO PRESENTATION OF THE FEDERAL FORM 990 TO THE ORGANIZATION'S FINANCE COMMITTEE AND THEREAFTER PROVIDED TO ALL MEMBERS OF THIS ORGANIZATION'S BOARD OF TRUSTEES. |
| DISCLOSURE INFORMATION | CORE FORM, PART VI, SECTION B; QUESTION 12 | THE ORGANIZATION HAS ADOPTED A THE 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. |
| DISCLOSURE INFORMATION | 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. |
| DISCLOSURE INFORMATION | 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. |
| OTHER CHANGES IN NET ASSETS | CORE FORM, PART XI; QUESTION 5 | OTHER CHANGES IN NET ASSETS OR FUND BALANCES INCLUDE: - NET UNREALIZED GAINS/(LOSSES) - ($1,185,218) |
| AUDITED FINANCIAL STATEMENTS | CORE FORM, PART XII; QUESTION 2 | AN INDEPENDENT CPA FIRM AUDITED THE FINANCIAL STATEMENTS OF THE TAXPAYER FOR THE YEARS ENDED DECEMBER 31, 2011 AND DECEMBER 31, 2010; RESPECTIVELY, AND ISSUED A CERTIFIED AUDITED FINANCIAL STATEMENT. AN UNQUALIFIED OPINION WAS ISSUED BY THE INDEPENDENT CPA FIRM EACH YEAR. THE ORGANIZATION'S FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE TAXPAYERS FINANCIAL STATEMENTS AND THE SELECTION OF ITS INDEPENDENT AUDITOR. |
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