FAIRVIEW CEMETERY: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization: FAIRVIEW CEMETERY (EIN 22-0900920)
Tax period: 2010-01-01 to 2010-12-31
Filed: 2011-11-15
IRS object ID: 201103199349302830
Schema version: 2010v3.4
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2011-11-15T10:38:04-05:00	Timestamp
Tax Period End Date	2010-12-31	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	2010-01-01	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)
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	SECRETARY/TREASURER	Title
Date Signed	2011-11-14	DateSigned

Preparer Preparer

Field	Value	IRS element (for citing)
Name	Timothy A Brezinsky	Name
Phone	9738989494	Phone

Field	Value	IRS element (for citing)
Tax Year	2010	TaxYear
Build TS	2016-03-07 17:11:31Z	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	1787253	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	12	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	11	NbrIndependentVotingMembers
Total Nbr Employees	12	TotalNbrEmployees
Total Nbr Volunteers	0	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	0	ContributionsGrantsPriorYear
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	691956	ProgramServiceRevenuePriorYear
Program Service Revenue CY	781938	ProgramServiceRevenueCY
Investment Income Prior Year	852611	InvestmentIncomePriorYear
Investment Income Current Year	121800	InvestmentIncomeCurrentYear
Other Revenue Prior Year	689240	OtherRevenuePriorYear
Other Revenue Current Year	790290	OtherRevenueCurrentYear
Total Revenue Prior Year	2233807	TotalRevenuePriorYear
Total Revenue Current Year	1694028	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	727160	SalariesEtcPriorYear
Salaries Etc Current Year	875760	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	1053809	OtherExpensePriorYear
Other Expenses Current Year	875683	OtherExpensesCurrentYear
Total Expenses Prior Year	1780969	TotalExpensesPriorYear
Total Expenses Current Year	1751443	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	452838	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-57415	RevenuesLessExpensesCY
Total Assets BOY	26421903	TotalAssetsBOY
Total Assets EOY	28754020	TotalAssetsEOY
Total Liabilities BOY	106766	TotalLiabilitiesBOY
Total Liabilities EOY	77604	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	26315137	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	28676416	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	1139194	Expense
Revenue	781938	Revenue
Description	CEMETERY OPERATIONS, BURIALS AND GROUNDS MAINTENANCE	Description
Total Program Service Expense	1139194	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	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	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	17	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	12	NbrVotingGoverningBodyMembers
Number Independent Voting Members	11	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	TAXPAYER	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 (11 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
ANTHONY SCUTTI
PRESIDENT	2.0	X	X	3600	0	0
RICHARD M RALPH
SECRETARY/TREASURER	40.0	X	X	117699	0	0
WILLIAM J SHEPHERD
Vice President	2.0	X	X	7100	0	0
FRANK J ABELLA JR
TRUSTEE	2.0	X		5700	0	0
STEVEN J BURKE
TRUSTEE	2.0	X		3200	0	0
DONALD W MACDONALD
TRUSTEE	2.0	X		3000	0	0
JOHN RICKER
Assistant Secretary	2.0	X	X	6600	0	0
CHARLES E ROBERTS
TRUSTEE EMERITUS	2.0	X		1000	0	0
DAVID ROBERTS
Assistant Treasurer	2.0	X	X	8100	0	0
FRANKLYN SULLEBARGER
TRUSTEE	2.0	X		4200	0	0
BARBARA VINCENTSEN
TRUSTEE	2.0	X		4800	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	164999	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	1	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
Number Of Contractors GT100 K	0	NumberOfContractorsGT100K
Total Contributions	0	TotalContributions

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	BURIALS & RELATED INCOME	Description
Total Revenue Column	781938	TotalRevenueColumn
Related Or Exempt Function Income	781938	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	781938	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	106300	TotalRevenueColumn
Exclusion	$106,300	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)
Other	15500	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Other	15500	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	15500	TotalRevenueColumn
Exclusion	$15,500	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	883515	GrossSalesOfInventory
Cost Of Goods Sold	93225	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	790290	TotalRevenueColumn

Field	Value	IRS element (for citing)
Total Other Revenue	0	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1694028	TotalRevenueColumn
Related Or Exempt Function Income	781938	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$121,800	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	35800	Total
Program Services	35800	ProgramServices

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	529310	Total
Program Services	264093	ProgramServices
Management And General	265217	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	263633	Total
Program Services	131537	ProgramServices
Management And General	132096	ManagementAndGeneral

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	47017	Total
Program Services	23459	ProgramServices
Management And General	23558	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	9425	Total
Management And General	9425	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	37430	Total
Management And General	37430	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	75651	Total
Management And General	75651	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	0	Total

Advertising Advertising

Field	Value	IRS element (for citing)
Total	16198	Total
Management And General	16198	ManagementAndGeneral

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	39527	Total
Program Services	29311	ProgramServices
Management And General	10216	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	14902	Total
Program Services	14902	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	184308	Total
Program Services	184308	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	42305	Total
Program Services	34391	ProgramServices
Management And General	7914	ManagementAndGeneral

Other Expenses OtherExpenses (5 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral
GROUNDS EXPENSE	170611	170611
DATA PROCESSING	5670		5670
CUSTODIAL FEES	28874		28874
MISC EXPENSES	473	473
OUTSOURCED MAINTENANCE	245013	245013

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	5296	Total
Program Services	5296	ProgramServices

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	1751443	Total
Program Services	1139194	ProgramServices
Management And General	612249	ManagementAndGeneral

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	910009	BOY
EOY	1074265	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	3755235	BOY
EOY	2720278	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	312623	BOY
EOY	220140	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	2135759	BOY
EOY	2082814	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	5525585	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	3537020	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	1757379	BOY
EOY	1988565	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	17386679	BOY
EOY	20657831	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	158292	BOY
EOY	4200	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	26421903	BOY
EOY	28754020	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	106766	BOY
EOY	77604	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	106766	BOY
EOY	77604	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	7837894	BOY
EOY	8197749	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	18477243	BOY
EOY	20478667	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	26315137	BOY
EOY	28676416	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	26421903	BOY
EOY	28754020	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-57415	ReconcilationRevenueExpenses
Reconcilation Other Changes	2418694	ReconcilationOtherChanges
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	true	FSAudited
Audit Committee	true	AuditCommittee
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

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	0	OtherCostOrOtherBasis
Book Value	0	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1864644	OtherCostOrOtherBasis
Depreciation	1131846	Depreciation
Book Value	732798	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	2930539	OtherCostOrOtherBasis
Depreciation	1909991	Depreciation
Book Value	1020548	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	730402	OtherCostOrOtherBasis
Depreciation	495183	Depreciation
Book Value	235219	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	0	OtherCostOrOtherBasis
Depreciation	0	Depreciation
Book Value	0	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	1988565	TotalOfBookValueLandBuildings
Federal Income Tax Liability	0	FederalIncomeTaxLiability
Total Of Amounts	0	TotalOfAmounts
Total Revenue	1694028	TotalRevenue
Total Expenses	1751443	TotalExpenses
Excess Or Deficit For Year	-57415	ExcessOrDeficitForYear
Net Unrealized GL On Investments	2418694	NetUnrealizedGLOnInvestments
Total Adjustments	2418694	TotalAdjustments
Excess Or Deficit Per FS	2361279	ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt	4205947	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	2418694	NetUnrealizedGainsInvestments
Other Revenues	93225	OtherRevenues
Revenue Not Rptd F990	2511919	RevenueNotRptdF990
Revenue Subtotal	1694028	RevenueSubtotal
Total Revenue Per Form990	1694028	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	1844668	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	93225	OtherExpensesIncluded
Expenses Not Rptd F990	93225	ExpensesNotRptdF990
Expenses Subtotal	1751443	ExpensesSubtotal
Total Expenses Per Form990	1751443	TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
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 - $93,225.
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 - $93,225.
FIN 48 DISCLOSURE	sCHEDULE D, PART X, LINE 2	THE CEMETERY ADOPTED THE ACCOUNTING PRONOUNCEMENT RELATING TO UNCERTAIN TAX POSITIONS, AS OF JANUARY 1, 2009. UPON ADOPTION OF THIS ACCOUNTING PRONOUNCEMENT, THE CEMETERY HAD NO UNRECOGNIZED TAX BENEFITS. FURTHERMORE, THE CEMETERY HAD NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2010 OR 2009. THERE ARE NO TAX RELATED INTEREST AND PENALTIES INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS.

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (8 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 A; QUESTION 10	THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO AND MADE AVAILABLE TO ITS FINANCE COMMITTEE FOR REVIEW BY ITS MEMBERS PRIOR TO FILING OF THE FEDERAL FORM 990 WITH THE IRS. SUBSEQUENT TO THE FINANCE COMMITTEE REVIEW, THE ORGANIZATION MADE ITS FORM 990 AVAILABLE TO ALL MEMBERS OF ITS BOARD OF DIRECTORS 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 DIRECTORS.
DISCLOSURE INFORMATION	CORE FORM, PART VI, SECTION B; QUESTION 12	THE ORGANIZATION HAS APPROVED THE WRITTEN CONFLICT OF INTEREST POLICY. THE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. ANNUALLY ALL MEMBERS OF THE BOARD OF DIRECTORS, OFFICERS AND SENIOR MANAGEMENT PERSONNEL 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. THEREAFTER, THE ORGANIZATION'S ASSISTANT TREASURER PRESENTS THIS SUMMARY TO THE BOARD OF DIRECTORS FOR ITS REVIEW AND DISCUSSION.
DISCLOSURE INFORMATION	CORE FORM, PART VI, SECTION B; QUESTION 15	Compensation for the ORGANIZATION'S TOP MANAGEMENT OFFICIALS is discussed and determined by the Board of Directors, 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 OFFICIALS ARE 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 SECRETARY OF TREASURY.
COMPENSATION INFORMATION DISCLOSURE	CORE FORM, PART VII	PART VII REFLECTS CERTAIN BOARD MEMBERS AND OFFICERS RECEIVING COMPENSATION AND BENEFITS FROM THIS ORGANIZATION. PLEASE NOTE THIS REMUNERATION WAS FOR SERVICES RENDERED AS FULL-TIME EMPLOYEES OR INDEPENDENT CONTRACTORS OF THE ORGANIZATION AND NOT FOR SERVICES RENDERED AS A VOTING MEMBER OR OFFICER OF THIS ORGANIZATION'S BOARD OF DIRECTORS.
OTHER CHANGES IN NET ASSETS	PART XI; QUESTION 5	OTHER CHANGES IN NET ASSETS INCLUDE NET UNREALIZED GAINS OF $2,418,694.
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, 2010 AND DECEMBER 31, 2009; RESPECTIVELY, AND ISSUED A CERTIFIED AUDITED FINANCIAL STATEMENT. AN UNQUALIFIED OPINION WAS ISSUED BY THE INDEPENDENT CPA FIRM EACH YEAR. THE FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE TAXPAYERS FINANCIAL STATEMENTS AND THE SELECTION OF ITS INDEPENDENT AUDITOR.