LEBANON CEMETERY ASSOCIATION OF QUEENS INC: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- LEBANON CEMETERY ASSOCIATION OF QUEENS INC (EIN 11-1104610)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2011-11-15
- IRS object ID
- 201143199349304029
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-11-15T13:39:28-06:00 | 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 | O'CONNOR DAVIES MUNNS & DOBBINS 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 | 2010-01-01 | 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 | 2011-11-10 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | GARRETT HIGGINS | Name |
| Phone | 9143818900 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | 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 | 38426636 | 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 | 46 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | -323887 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -382105 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 4155155 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 1283379 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -3070006 | InvestmentIncomePriorYear |
| Investment Income Current Year | 4587756 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 0 | OtherRevenuePriorYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1085149 | TotalRevenuePriorYear |
| Total Revenue Current Year | 5871135 | 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 | 2523093 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 2225450 | 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 | 3790117 | OtherExpensePriorYear |
| Other Expenses Current Year | 1585044 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 6313210 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3810494 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -5228061 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 2060641 | RevenuesLessExpensesCY |
| Total Assets BOY | 103918357 | TotalAssetsBOY |
| Total Assets EOY | 115820103 | TotalAssetsEOY |
| Total Liabilities BOY | 460582 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1378836 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 103457775 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 114441267 | 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 |
| Expense | 3810494 | Expense |
| Revenue | 1283379 | Revenue |
| 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 2010, THE ORGANIZATION SOLD 70 GRAVES AND 10 CRYPTS, WHICH LED TO SALES OF $343,774. IN ADDITION, THE ORGANIZATION HELD 306 BURIALS. | Description |
| Total Program Service Expense | 3810494 | TotalProgramServiceExpense |
| 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 | 1 | 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 |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 30 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 46 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| 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 | 0 | ConflictOfInterestPolicy |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | 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 | 281200 | 0 | 41943 |
| ALLAN KOMITEE | ||||||
| DIRECTOR | 0.20 | X | 14800 | 0 | 0 | |
| MICHAEL NUSSBAUM | ||||||
| DIRECTOR | 0.20 | X | 14800 | 0 | 0 | |
| A ALLEN BLOCK | ||||||
| DIRECTOR | 0.20 | X | 11000 | 0 | 0 | |
| DALE DEGENSHEIN | ||||||
| DIRECTOR | 0.20 | X | 10600 | 0 | 0 | |
| DOMINICK TARANTINO | ||||||
| DIRECTOR | 0.20 | X | 10600 | 0 | 0 | |
| JAN NEUMAN | ||||||
| SECRETARY AND TREASURER | 40.00 | X | 130300 | 0 | 33230 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 473300 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 75173 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | 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 |
|---|---|---|---|
| SERVICE CHARGES | 900099 | 524984 | 524984 |
| CARE AND PLANTING SERV | 900099 | 414621 | 414621 |
| SALES OF LOTS, GRAVES | 900099 | 343774 | 343774 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 1283379 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4436598 | TotalRevenueColumn |
| Unrelated Business Revenue | -331281 | UnrelatedBusinessRevenue |
| Exclusion | $4,767,879 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 32706659 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 32555501 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 151158 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 151158 | TotalRevenueColumn |
| Unrelated Business Revenue | 7394 | UnrelatedBusinessRevenue |
| Exclusion | $143,764 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 5871135 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1283379 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | -323887 | UnrelatedBusinessRevenue |
| Exclusion | $4,911,643 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 548473 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1035584 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 214450 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 299056 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 127887 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14292 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 39500 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 563363 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 132757 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18304 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 81758 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 51467 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 54783 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25094 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18599 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 134011 | Total |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| MAINTENANCE, SERVICE AN | 357609 |
| LAND SALES EXPENSE | 93507 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3810494 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 222563 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7989799 | BOY |
| EOY | 11894662 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 139462 | BOY |
| EOY | 116635 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 813 | BOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 2571361 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1919497 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 598262 | BOY |
| EOY | 651864 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 95185948 | BOY |
| EOY | 100293888 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 2412608 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4073 | BOY |
| EOY | 227883 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 103918357 | BOY |
| EOY | 115820103 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 52534 | BOY |
| EOY | 131094 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 408048 | BOY |
| EOY | 1247742 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 460582 | BOY |
| EOY | 1378836 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 18064457 | BOY |
| EOY | 114441267 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 26103071 | BOY |
| EOY | 0 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 59290247 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 103457775 | BOY |
| EOY | 114441267 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 103918357 | BOY |
| EOY | 115820103 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 2060641 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 8922851 | 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 |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 83021886 | BeginningOfYearBalance |
| Contributions | 494394 | Contributions |
| Investment Earnings Or Losses | 13875977 | InvestmentEarningsOrLosses |
| Other Expenditures | 2571072 | OtherExpenditures |
| End Of Year Balance | 94821185 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 84172062 | BeginningOfYearBalance |
| Contributions | 365171 | Contributions |
| Investment Earnings Or Losses | -2514577 | InvestmentEarningsOrLosses |
| Other Expenditures | 2685615 | OtherExpenditures |
| End Of Year Balance | 79337041 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 84617799 | BeginningOfYearBalance |
| Contributions | 412039 | Contributions |
| Investment Earnings Or Losses | 1883679 | InvestmentEarningsOrLosses |
| Other Expenditures | 2741455 | OtherExpenditures |
| End Of Year Balance | 84172062 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
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 | 2499159 | OtherCostOrOtherBasis |
| Depreciation | 1914277 | Depreciation |
| Book Value | 584882 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 52202 | OtherCostOrOtherBasis |
| Depreciation | 5220 | Depreciation |
| Book Value | 46982 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 651864 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (4 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| ADVANCED CARE DEFERRED INCOME | $130,484 |
| DUE TO CERTIFICATE HOLDERS | $46,515 |
| PENSION LIABILITY | $905,966 |
| DEFERRED GAINS ON OPTION SALES | $164,777 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 1247742 | TotalOfAmounts |
| Total Revenue | 5871135 | TotalRevenue |
| Total Expenses | 3810494 | TotalExpenses |
| Excess Or Deficit For Year | 2060641 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 12545892 | NetUnrealizedGLOnInvestments |
| Prior Period Adjustments | -3958861 | PriorPeriodAdjustments |
| Other | $335,820 | OtherAmount |
| Total Adjustments | 8922851 | TotalAdjustments |
| Excess Or Deficit Per FS | 10983492 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 17853664 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 12545892 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 12545892 | RevenueNotRptdF990 |
| Revenue Subtotal | 5307772 | RevenueSubtotal |
| Investment Expenses Not Included | 563363 | InvestmentExpensesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 563363 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 5871135 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 3247131 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 3247131 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 563363 | InvestmentExpensesNotIncluded2 |
| Expenses Not Rptd On Fin Stmt | 563363 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 3810494 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 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. THE CEMETERY WITHDRAWS ALL INCOME EARNED LESS CAPITAL APPRECIATION FROM THE PERMANENT MAINTENANCE FUND TO MAINTAIN AND PRESERVE THE CEMETERY. THE CEMETERY TRANSFERS ALL INCOME EARNED IN THE PRINCIPAL FUND LESS CAPITAL APPRECIATION TO THE RESERVE FUND. WITHDRAWALS ARE MADE FROM THE RESERVE FUND BASED ON COST OF CARE AND MAINTENANCE FOR WHICH A PERPETUAL CARE AGREEMENT HAS BEEN MADE. THE ORGANIZATION ADOPTED THE ACCRUAL METHOD OF ACCOUNTING ON JANUARY 1, 2010. THE BEGINNING BALANCE OF THE ENDOWMENT FUND WAS RESTATED TO $83,021,886. |
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X: | THE CEMETERY RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE THAN LIKELY NOT OF BEING 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 2007. |
| PART XI, LINE 8 - OTHER ADJUSTMENTS: | PENSION LIABILITY ADJUSTMENT -12,018. ADDITIONS TO ENDOWED CARE TRUST FUNDS 347,838. |
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 |
| 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)
| 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 | |||||||||||||
| 269200 | 0 | 12000 | 0 | 0 | 0 | 19160 | 0 | 22783 | 0 | 323143 | 0 | 0 | 0 |
| JAN NEUMAN | |||||||||||||
| 118300 | 0 | 12000 | 0 | 0 | 0 | 6460 | 0 | 26770 | 0 | 163530 | 0 | 0 | 0 |
Form990 Schedule J Part III Form990ScheduleJPartIII (2 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| PART I, LINE 1A | THE ORGANIZATION PAID $125 FOR THE PRESIDENT'S WIFE TO ATTEND A STATE ASSOCIATION CONFERENCE IN OCTOBER 2010. |
| PART I, LINE 1B | THEIR IS NO WRITTEN POLICY IN PLACE REGARDING THE TRAVEL OF COMPANIONS. THE ORGANIZATION ENCOURAGES THE SPOUSES TO COME TO THE CONFERENCE IN ORDER TO INCREASE ATTENDANCE. |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | MATTHEW IVLER | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | SON OF PRESIDENT OF THE ORGANIZATION | Relationship |
| Amount Of Transaction | 89531 | AmountOfTransaction |
| Description Of Transaction | FULL-TIME EMPLOYEE | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (11 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| 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 MEMBERS RECEIVE A SHARE OF THE NET SALES FROM LAND, GRAVES, AND CRYPTS SEMI-ANNUALLY. | |
| FORM 990, PART VI, SECTION A, LINE 7A | THE CEMETERY HAS AN ANNUAL MEETING IN ACCORDANCE WITH NYS DIVISION OF CEMETERIES AND THE CEMETERY'S BY-LAWS. AT THIS MEETING, THE MEMBERS ELECT THE BOARD OF TRUSTEES SEATS WHOSE TERMS HAVE EXPIRED. EACH MEMBER/OWNER IS ENTITLED TO ONE VOTE. | |
| FORM 990, PART VI, SECTION A, LINE 7B | THE DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL FROM THE MEMBERS. THE MEMBERS VOTE DURING THE ANNUAL MEETING. | |
| 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. | |
| THERE IS NO 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. | FORM 990, PART VI, SECTION B, LINE 12 | |
| AN THE ORGANIZATION'S ANNUAL MEETING, WHICH IS HELD ON THE FIRST TUESDAY OF MARCH, THE BOARD OF DIRECTORS ARE PRESENTED WITH PAY INCREASES FOR THE PRESIDENT AND THE SECRETARY/TREASURER, WHICH ARE DETERMINED BY THE PRESIDENT. UPON BOARD APPROVAL THESE RAISES ARE IMPLEMENTED. THIS PROCESS LAST OCCURRED IN MARCH 2010. | FORM 990, PART VI, SECTION B, LINE 15A | |
| 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 VI, SECTION C, LINE 19 | |
| ON PREVIOUS FORM 990'S, NET ASSETS WERE INCORRECTLY SHOWN. THE CEMETERY'S NET ASSETS ARE UNRESTRICTED BUT ARE REQUIRED BY STATE LAW TO BE SEGREGATED FOR SPECIFIC FUNDS OR RESTRICTED FOR PERPETUAL CARE SERVICES. ON THE CURRENT YEAR FORM 990, ALL NET ASSETS WERE SHOWN AS UNRESTRICTED. | FORM 990, PART X, LINE 27 | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | NET UNREALIZED GAINS ON INVESTMENTS: 12,545,892. PRIOR PERIOD ADJUSTMENTS: -3,958,861. PENSION LIABILITY ADJUSTMENT -12,018. ADDITIONS TO ENDOWED CARE TRUST FUNDS 347,838. TOTAL TO FORM 990, PART XI, LINE 5: 8,922,851. | FORM 990, PART XI, LINE 5: |
| CHANGE IN ACCOUNTING METHOD | THE CEMETERY ADOPTED THE ACCRUAL METHOD OF ACCOUNTING EFFECTIVE JANUARY 1, 2010. PREVIOUSLY, THE CEMETERY PREPARED ITS FINANCIAL STATEMENTS ON THE MODIFIED CASH BASIS OF ACCOUNTING WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. | FORM 990, PART XII, LINE 1 |
| THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR. | FORM 990, PART XI, LINE 2C |