2024-09-14T12:17:02-05:00 2023-10-31 132572848 OWEN PETERSEN AND CO LLP 1757 VETERANS MEMORIAL HWY STE 14 ISLANDIA NY 11749 990 2022-11-01 111734488 MAPLE GROVE CEMETERY ASSOCIATION MAPL 7185443600 127-15 KEW GARDENS ROAD KEW GARDENS NY 11415 PHILLIP RASH-FLYNN PRESIDENT 7185443600 2024-09-09 1 1 LISA MARTINELLI BOWMAN P00292312 6313219800 2024-09-09 2022 2024-08-08 14:25:15Z PHILLIP RASH-FLYNN 127-15 KEW GARDENS ROAD KEW GARDENS NY 11415 7330932 0 X WWW.MAPLEGROVECENTER.ORG X 1875 NY MAPLE GROVE IS A NON-SECTARIAN CEMETERY SERVING THE QUEENS, NEW YORK AREA. 7 6 29 0 0 0 0 0 1571561 1429549 1824802 1352393 2866028 2954978 6262391 5736920 7000 2247 0 0 3230920 3356238 0 0 0 1635115 1512419 4873035 4870904 1389356 866016 106419469 109547668 482609 468593 105936860 109079075 MAPLE GROVE IS A NON-SECTARIAN CEMETERY SERVING THE QUEENS, NEW YORK AREA. 0 0 3930821 4451370 INTERMENTS AND MAINTENANCE OF THE CEMETERY. 3930821 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 1 0 0 1 17 0 29 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 6 1 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X PHILLIP RASH-FLYNN MAPLE GROVE CEMETERY ASSOCIATION 7185443600 127-15 KEW GARDENS ROAD KEW GARDENS KEW GARDENS NY 11415 MRS HAZEL M KOEHLER TRUSTEE 1.00 X 7500 0 14400 MR FRED BROWNSON CHAIRMAN/SECRETARY 5.00 X X 34500 0 0 MR GREG LAVINE TRUSTEE 1.00 X 7500 0 0 MRS ROBIN REEVES TRUSTEE 1.00 X 7500 0 0 MR JOHN LAFFERTY TRUSTEE 2.00 X 9500 0 0 ANDREA CRAWFORD TRUSTEE 2.00 X 10500 0 0 ROBERT BETHGE TRUSTEE 1.00 X 7500 0 0 WILLIAM NIELSEN ESQ ASSISTANT SECRETARY 1.00 X 0 0 0 PHILLIP RASH FLYNN PRESIDENT 40.00 X 149559 0 49625 BONNIE DIXON FORMER PRESIDENT 32.00 X 103471 0 26948 TSAI CHIU LEE TREASURER 40.00 X 149335 0 47400 PETER BANKS FORMER PRESIDENT 40.00 X 161827 0 6521 JOSE ESPINAL FOREMAN 40.00 X 102650 0 42289 751342 0 187183 5 0 1 0 BRIGHTVIEW LANDSCAPES LLC 401 PLYMOUTH ROAD SUITE 500 PLYMOUTH MEETING PA 19462 LANDSCAPING 459681 MATTHEWS INTERNATIONAL CORP TWO NORTH SHORE CENTER PITTSBURGH PA 15212 BRONZE MEMORIALS 387448 GREY RUSSO CONSTRUCTION COMPANY 20-48 130TH STREET NEW YORK NY 11356 CONSTRUCTION 130225 JESCO 110 E JEFRYN BLVD DEER PARK NY 11729 CONSTRUCTION EQUIPMENT 102686 4 INTERMENTS 1286489 1286489 143060 143060 1429549 1285550 1285550 1044661 977818 66843 66843 66843 3567422 616194 2951228 2951228 GAIN ON DISPOSAL OF FIXED ASSET 3750 3750 3750 5736920 4451370 0 1285550 2247 2247 793038 394998 398040 1600955 1463151 137804 106679 87317 19362 664592 572164 92428 190974 155349 35625 27562 27562 73598 73598 464564 431983 32581 10753 10753 47526 40016 7510 107259 88325 18934 67716 54595 13121 3523 3523 5107 5107 236169 195548 40621 93199 77169 16030 REPAIRS & MAINTENANCE 196881 182218 14663 MATERIALS 87009 87009 BANK AND CREDIT CARD FE 40394 40394 DONATIONS 28875 28875 22284 18710 3574 4870904 3930821 940083 0 15939 688 1856193 1111932 10562202 10556333 7882993 4335280 3733925 3547713 33509485 29488186 56109133 64178846 632592 663970 106419469 109547668 482609 468593 482609 468593 X 61462415 61454952 44474445 47624123 105936860 109079075 106419469 109547668 866016 2276199 0 X 0 1 X 1 0 44467448 316595 2959410 126469 47616984 50824096 342413 -6023685 675376 44467448 39391526 452815 11031923 52168 50824096 38512559 423340 513173 57546 39391526 35257499 338875 2973071 56886 38512559 1.00000 0 0 6459342 3231735 3227607 1254811 969306 285505 168840 134239 34601 3547713 CLARION LION - 4384.702 SHARES 7444064 F SIGULAR GUFF PRIVATE EQUITY FUNDS 796006 F LIGHTHOUSE - 3,465.083 SHARES 10157577 F VANGUARD 500 INDEX FUND - 90,260.842 SHARES 34954416 F NORTHGATE PRIVATE EQUITY FUNDS 1000849 F STRATEGIC PARTNERS PRIVATE EQUITY FUNDS 2181974 F RCP FUND XIII, XV, AND XVI 1040105 F VALOR EQUITY PARTNERS 793954 F VANGUARD TOTAL BOND MARK - 644,825.08 5809901 F 64178846 X 8212776 2276199 199657 2475856 5736920 0 5736920 5070561 199657 199657 4870904 0 4870904 PART V, LINE 4: THE PERMANENT MAINTENANCE FUND AND THE ENDOWMENT TRUST FUND REPRESENT RESOURCES THAT ARE SUBJECT TO CERTAIN RESTRICTIONS TO ENSURE THE MAINTENANCE OF THE CEMETERY INTO PERPETUITY. PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(13) OF THE UNITED STATES INTERNAL REVENUE CODE, AND IS NOT CONSIDERED A PRIVATE FOUNDATION. ACCOUNTING STANDARDS REQUIRE THAT MANAGEMENT EVALUATE THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS. ORGANIZATIONS ARE REQUIRED TO RECOGNIZE IN THEIR FINANCIAL STATMENTS THE IMPACT OF A TAX POSITION IF THE POSITION IS MORE LIKELY THAN NOT OF BEING SUSTAINED ON AUDIT. THE POSITION ASCERTAINED INHERENTLY REQUIRES JUDGEMENT AND ESTIMATES BY MANAGEMENT. FOR THE YEARS ENDED OCTOBER 31, 2023 AND 2022, THE ASSOCIATION DOES NOT BELIEVE THAT THEY HAVE ANY MATERIAL UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE THEM TO MEASURE AND REFLECT THE POTENTIAL LACK OF SUSTAINABILITY OF A POSTION ON AUDIT IN THEIR FINANCIAL STATEMENTS. MANAGMENT WILL CONTINUE TO EVALUATE THEIR TAX POSITIONS TO DETERMINE IF MEASUREMENT AND RECOGNITION IN THE PRESENTATION OF FINANCIAL STATEMENTS IS REQUIRED. THE ASSOCIATION BELIEVES IT IS NO LONGER SUBJECT TO EXAMINATION FOR YEARS PRIOR TO 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF LAKEVIEW MEMORIAL GARDEN SALES COST OF MAUSOLEUMS SOLD COST OF THE CENTER NICHES SOLD COST OF REPURCHASED LOTS SOLD PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF LAKEVIEW MEMORIAL GARDEN SALES COST OF MAUSOLEUMS SOLD COST OF CENTER NICHES SOLD COST OF REPURCHASED LOTS SOLD X X X X 0 1 0 PHILLIP RASH FLYNN PRESIDENT 134559 0 15000 0 0 0 26451 0 23174 0 199184 0 0 0 TSAI CHIU LEE TREASURER 140335 0 9000 0 0 0 24307 0 23093 0 196735 0 0 0 PETER BANKS FORMER PRESIDENT 161827 0 0 0 0 0 6473 0 48 0 168348 0 0 0 PART I, LINE 3 SALARY SURVEY WAS COMPLETED IN 2023 BY AN INDEPENDENT CONSULTANT WHICH USED COMPARATIVE SALARIES WITHIN THE INDUSTRY. THE BOARD REVIEWED THE STUDY TO DETERMINE ANY SALARY ADJUSTMENTS. PART I, LINE 4B HAZEL KOEHLER, SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN, 14,400 PER ANNUM FOR HER LIFETIME. HAZEL KOEHLER FAMILY RELATIONSHIP 199184 COMPENSATION 0 FORM 990, SCHEDULE L, PART IV HAZEL KOEHLER IS A TRUSTEE THAT HAS A FAMILY RELATIONSHIP WITH AN EMPLOYEE OF MAPLE GROVE CEMETERY. FORM 990, PART VI, SECTION A, LINE 2 ONE MEMBER OF THE BOARD HAS A FAMILY RELATIONSHIP WITH AN EMPLOYEE. FORM 990, PART VI, SECTION A, LINE 7A LOT OWNERS IF REPRESENTED BY A QUORUM AT THE ANNUAL MEETING COULD ELECT BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B PURSUANT TO THE LAWS GOVERNING NEW YORK STATE CEMETERIES THE ASSOCIATION MUST OBTAIN APPROVAL OF THE NEW YORK STATE CEMETERY BOARD FOR CERTAIN CAPITAL EXPENDITURES. THE NEW YORK STATE CEMETERY BOARD ALSO SETS LIMITS TO THE PRICING OF SERVICES PROVIDED BY THE CEMETERY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS REVIEWED BY THE AUDIT COMMITTEE FOR APPROVAL. THE AUDIT COMMITTEE PRESENTED THE APPROVED FORM 990 TO THE TRUSTEES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C AT THE BEGINNING OF EACH BOARD MEETING THE CHAIRMAN ASKS IF ANY BOARD MEMBERS HAVE A CONFLICT OF INTEREST TO DISCLOSE AND ASKS IF THERE ARE ANY CHANGES TO ANY PREVIOUS CONFLICTS OF INTEREST REPORTED IN PRIOR PERIODS. FORM 990, PART VI, SECTION B, LINE 15 SALARY SURVEY WAS COMPLETED DURING 2023 BY AN INDEPENDENT CONSULTANT WHICH USED COMPARATIVE SALARIES WITHIN THIS INDUSTRY. THE BOARD REVIEWED THE STUDY TO DETERMINE ANY SALARY ADJUSTMENTS. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. THE FRIENDS OF MAPLE GROVE CEMETERY INC 127-15 KEW GARDENS ROAD KEW GARDENS NY 11415 203979243 PROVIDE SUPPORT & INCREASE PUBLIC AWARENESS OF THE CEMETERY'S MANY RESOURCES NY 501(C)(3) 509(A)(2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0