2024-12-20T15:51:19-06:00 2021-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2021-01-01 116012575 THE LUTHERAN ALL FAITHS CEMETERY LUTH 7188211750 67-29 METROPOLITAN AVENUE MIDDLE VILLAGE NY 11379 KARINA JAQUEZ CO-PRESIDENT 7188211750 2024-12-20 1 GARRETT M HIGGINS P00543209 9143818900 2024-12-20 2021 2024-10-15 13:58:12Z X KARINA JAQUEZ 67-29 METROPOLITAN AVENUE MIDDLE VILLAGE NY 11379 46003286 0 X WWW.ALLFAITHSCEMETERY.COM X 1852 NY TO PROVIDE VARIOUS CEMETERY SERVICES. 3 3 22 3 0 0 7460 499 2981678 3112159 1339746 3179790 150610 0 4479494 6292448 0 0 0 0 1803875 1873852 0 0 0 1174954 1282860 2978829 3156712 1500665 3135736 40448570 44583744 3591843 3784570 36856727 40799174 TO PROVIDE VARIOUS CEMETERY SERVICES. 0 0 THE MAINTENANCE OF THE CEMETERY, THE SALE OF THE GRAVE, THE SALE OF GRAVES AND THE BURIAL OF THE DECEASED WERE THE PROGRAM SERVICES PROVIDED BY THE EXPENDITURES IN PART IX. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 22 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X OLIVIA CLARKE 7188211750 67-29 METROPOLITAN AVENUE MIDDLE VILLAGE NY 11379 X OLIVIA CLARKE PRESIDENT OF THE BOARD 1.00 X X 0 0 0 HAROLD FLAKE SECRETARY OF THE BOARD 1.00 X X 0 0 0 JAMES MCCLELLAN TREASURER OF THE BOARD 1.00 X X 0 0 0 BRIAN CHAVANNE SUPERINTENDENT 40.00 X 105266 0 27244 105266 0 27244 1 0 0 0 0 499 499 PLOT AND GRAVE SALES 624100 1187777 1187777 INTERMENT FEES 624100 816975 816975 GRAVE CARE & PLANTINGS 624100 384714 384714 SALE OF GRAVES & CRYPTS 624100 323554 323554 FOUNDATION & MAINTENANCE 624100 195729 195729 203410 203410 3112159 1101955 1101955 41766673 22000 39710838 0 2055835 22000 2077835 2077835 6292448 3112159 0 3179790 1160427 200006 348676 164743 126736 41500 192089 66820 1879 126485 390 80324 198 111878 109037 REPAIRS & MAINTENANCE 419060 GENERAL EXPENSES 5191 FOREIGN TAXES 1273 3156712 1266650 2273945 674091 667265 13043786 8864917 4338477 4178869 34169352 37358530 0 105135 40448570 44583744 364223 372455 4207 3223413 3412115 3591843 3784570 X 36856727 40799174 36856727 40799174 40448570 44583744 X 3135736 854967 -48256 X 0 1 X 0 0 25067244 25067244 24546666 315848 1433348 1228618 25067244 7877912 7436837 441075 5165874 1428080 3737794 4178869 PENSION LIABILITY 3162615 ACCRUED PENSION WITHDRAWAL LIABILITY 99500 PAYCHECK PROTECTION PROGRAM 150000 3412115 X 6952386 854967 854967 6097419 193560 1469 195029 6292448 2961683 0 2961683 193560 1469 195029 3156712 PART V, LINE 4: DURING 2020, THE ORGANIZATION CONDUCTED A REVIEW OF ITS PREVIOUSLY RECORDED ENDOWMENT FUNDS, AND DETERMINED THAT THE FUNDS ARE NO LONGER CONSIDERED AN ENDOWMENT UNDER GAAP. THEREFORE, THEY HAVE BEEN REMOVED FROM PART V. PART X, LINE 2: THE CEMETERY RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE CEMETERY HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE CEMETERY IS NO LONGER SUBJECT TO EXAMINATIONS BY APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF EXPENSES TO PART IX, LINE 24 1,469. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASS OF EXPENSES TO PART IX, LINE 24 1,469. DANIEL C AUSTIN SR BOARD CHAIRMAN RETIREMENT DISTRIBUTION X 898306 0 0 0 0 SCHEDULE L, PART II: DANIEL C. AUSTIN, SR. RECEIVED A RETIREMENT DISTRIBUTION FROM THE CEMETERY IN 2014. IT WAS DISCOVERED IN 2019 THAT THE RETIREMENT DISTRIBUTION WAS UNSUPPORTED. A RECEIVABLE WAS RECORDED ON THE BOOKS BY THE ORGANIZATION IN THE AMOUNT OF $898,306 TO BE REPAID BY THE CHAIRMAN. UNDER GAAP REPORTING RULES RELATED TO COLLECTABILITY, THE BALANCE WAS RESERVED FOR AT YEAR END, THEREFORE THE BALANCE ON PART X, LINE 5 IS ZERO IN REFERENCE TO THE ABOVE LOAN. FORM 990, PART VI, SECTION A, LINE 2 DANIEL C. AUSTIN AND DANIEL C. AUSTIN JR. HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE GRAVE AND PLOT OWNERS ARE ALL MEMBERS/OWNERS OF THE CEMETERY CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A ANY MEMBER (GRAVE AND PLOT OWNER) MAY MAKE A NOMINATION FOR A NEW MEMBER TO THE BOARD OF DIRECTORS. THE MEMBERS VOTE ON THE BOARD APPOINTMENT AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B ALL GRAVE AND PLOT OWNERS HAVE VOTING RIGHTS. THE ACTIONS OF THE BOARD OF DIRECTORS ARE APPROVED (OR DISAPPROVED) BY THESE MEMBERS AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE FULL BOARD REVIEWS THE FORM 990 PRIOR TO FILING THE RETURN WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY. IF THERE ARE ANY CHANGES, THE BOARD MEMBER IS REQUIRED TO DISCLOSE THE CONFLICT AT THE NEXT BOARD OF DIRECTORS MEETING. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED 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 67-29 METROPOLITAN AVENUE, MIDDLE VILLAGE, NY 11379 OR BY CALLING THE ORGANIZATION DIRECTLY AT (718) 821-1750. FORM 990, PART XI, LINE 9: UNION PENSION MASS WITHDRAWAL -406,076. PENSION ADJUSTMENT 357,820. FORM 990, LINE B, AMENDED RETURN: AT THE TIME OF THE ORIGINAL FILING, THE AUDITED FINANCIAL STATEMENTS WERE NOT READY. DUE TO THE ISSUANCE OF THE FINANCIAL STATEMENTS, THE RETURN HAS BEEN AMENDED, AND THE FOLLOWING SECTIONS CHANGED: 1. PAGE 1, BOX G: GROSS RECEIPTS WAS UPDATED TO REFLECT THE UPDATED REVENUE REPORTED IN PART VIII. 2. PART I, LINES 8-22 (CURRENT YEAR): THESE AMOUNTS WERE UPDATED TO REFLECT THE CHANGES REPORTED IN THEIR RESPECTIVE PARTS OF THE RETURN. 3. PART IV, LINE 11F AND 12A: CHECKED YES BASED ON THE ISSUANCE OF THE AUDITED FINANCIAL STATEMENTS. 4. PART VIII, STATEMENT OF REVENUE: THE REVENUE WAS UPDATED TO AGREE TO THE ISSUED FINANCIAL STATEMENTS. 5. PART IX, STATEMENT OF FUNCTIONAL EXPENSES: THE EXPENSES WERE UPDATED TO AGREE TO THE ISSUED FINANCIAL STATEMENTS. 6. PART X: THE BALANCE SHEET WAS UPDATED TO AGREE TO THE ISSUED FINANCIAL STATEMENTS. 7. PART XI: THE RECONCILIATION OF NET ASSETS WAS REVISED TO AGREE TO THE UPDATED STATEMENT OF REVENUE AND STATEMENT OF FUNCTIONAL EXPENSES. 8. PART XII, LINE 2B: THIS QUESTION WAS UPDATED TO REFLECT THAT AUDITED FINANCIAL STATEMENTS WERE PREPARED. 9. THE FOLLOWING SECTIONS IN SCHEDULE D WERE UPDATED TO AGREE WITH THE CHANGES FROM THE ISSUED FINANCIAL STATEMENTS: PART VI, PART X, PART XI, PART XII AND PART XIII. ALL FAITHS RESTORATION AND BEAUTIFICATION PROGRAM INC 67-29 METROPOLITAN AVENUE MIDDLE VILLAGE NY 11379 510428679 TO HELP THE BEAUTIFICATION OF THE CEMETERY NY 501(C)(3) LINE 10 THE LUTHERAN (ALL FAITHS) CEMETERY 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0