PERPETUAL CARE TR FUND ADMINISTERED BY THE KENSICO CEMETERY AS TTEE: Form 990, tax year 2023
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- Organization
- PERPETUAL CARE TR FUND ADMINISTERED BY THE KENSICO CEMETERY AS TTEE (EIN 13-3582509)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-13
- IRS object ID
- 202413189349310921
- Schema version
- 2023v5.0
- 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) |
|---|---|---|
| Return | 2024-11-13T18:05:08-07:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 133582509 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PERPETUAL CARE TR FUND ADMINISTERED BY THE KENSICO CEMETERY AS TTEE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PERP | BusinessNameControlTxt |
| Phone | 9149490347 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 7 | AddressLine1Txt |
| City | Valhalla | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10595 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Matthew Parisi | PersonNm |
| Person Title | President | PersonTitleTxt |
| Phone | 9149490347 | PhoneNum |
| Signature | 2024-11-13 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Matthew G Parisi | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO Box 7 | AddressLine1Txt |
| City | Valhalla | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10595 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $35,263,333 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | kensico.org | WebsiteAddressTxt |
| Type Of Organization Trust | Yes (X) | TypeOfOrganizationTrustInd |
| Formation | 1899 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | The Perpetual Care Trust Fund Administered by The Kensico Cemetery as Trustee is a commingled fund comprised of funds which are to be held in perpetuity for the benefit of endowed lots. Income derived from these funds is used to defray the cost of special maintenance & care of these endowed lots. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $177,359 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $289,076 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,807,535 | PYInvestmentIncomeAmt |
| CY Investment Income | $4,861,188 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,984,894 | PYTotalRevenueAmt |
| CY Total Revenue | $5,150,264 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $0 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,325,256 | PYOtherExpensesAmt |
| CY Other Expenses | $1,335,404 | CYOtherExpensesAmt |
| PY Total Expenses | $1,325,256 | PYTotalExpensesAmt |
| CY Total Expenses | $1,335,404 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $659,638 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,814,860 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $60,590,594 | TotalAssetsBOYAmt |
| Total Assets EOY | $66,339,129 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $238,951 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $42,311 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $60,351,643 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $66,296,818 | NetAssetsOrFundBalancesEOYAmt |
| Mission | The Perpetual Care Trust Fund consists of funds provided by lot owners pursuant to endowed care agreements. The principal of the fund is dedicated in perpetuity for the maintenance & care of the lot & is invested so that only the income earned can be used for the annual maintenance & care per the endowment agreement and the administration of the fund. Perpetual care maintenance provides for a higher standard of cemetery maintenance consisting of mowing, trimming, fertilization, cleaning and pointing of monuments. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | To provide perpetual care maintenance services per the endowment agreements. Perpetual care maintenance services include the care and maintenance of cemetery lots consisting of mowing, reseeding, fertilization, liming of lawn and other special lawn treatments, plant care and flowers, cleaning and pointing of monuments and mausoleums, insurance expense for mausoleum windows & administrative charges paid to The Kensico Cemetery (EIN #13-1715053) for administering and servicing the Perpetual Care Trust Fund for both principal and income accounts. | Desc |
| Total Other Prog Srvc Expense | $0 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $0 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $0 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $0 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Theresa M Doran | PersonNm |
| Phone | 9149490347 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 273 Lakeview Avenue | AddressLine1Txt |
| City | Valhalla | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10595 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| Michael J Farmer | ||||||||
| VP, Sales & Development Manager | 0 | 35 | Yes (X) | $0 | $309,437 | $87,621 | ||
| Michael Ryan | ||||||||
| Salesperson & Office Mgr | 0 | 35 | $0 | $293,100 | $48,783 | Yes (X) | ||
| Theresa M Doran | ||||||||
| VP, CFO, Treasurer & Assist. Secretary | 5 | 45 | Yes (X) | $0 | $305,434 | $33,173 | ||
| Matthew G Parisi | ||||||||
| President, CEO, Counsel & Director | 5 | 35 | Yes (X) | $0 | $267,342 | $55,767 | Yes (X) | |
| Peter J Telfer | ||||||||
| Salesperson | 0 | 35 | $0 | $273,222 | $48,783 | Yes (X) | ||
| Michael H Cook Jr | ||||||||
| VP & Superintendent | 0 | 48 | Yes (X) | $0 | $215,430 | $55,094 | ||
| Lillian Collado | ||||||||
| Salesperson | 0 | 35 | $0 | $262,299 | $8,188 | Yes (X) | ||
| Jack Cunha | ||||||||
| Deputy Superintendent of Grounds | 0 | 48 | $0 | $158,863 | $56,173 | Yes (X) | ||
| Joaquim C Pedrosa | ||||||||
| Deputy Superintendent of Grounds | 0 | 48 | $0 | $158,863 | $45,923 | Yes (X) | ||
| Barbara J Cardany | ||||||||
| Salesperson | 0 | 35 | $0 | $172,376 | $27,151 | Yes (X) | ||
| Raymond M Planell | ||||||||
| Chairman of the Board & Assistant Counsel | 1 | 6 | $0 | $62,400 | $0 | Yes (X) | ||
| Richard A Schnall | ||||||||
| Vice Chairman of the Board | 1 | 6 | $0 | $52,200 | $0 | Yes (X) | ||
| Mary Ann Alonso | ||||||||
| Secretary & Director | 1 | 3 | $0 | $39,840 | $0 | Yes (X) | ||
| Kevin J Bannon | ||||||||
| Director | 1 | 3 | $0 | $39,840 | $0 | Yes (X) | ||
| Catherine U Biddle | ||||||||
| Director | 1 | 3 | $0 | $39,840 | $0 | Yes (X) | ||
| Raymond Lou | ||||||||
| Director | 1 | 3 | $0 | $39,840 | $0 | Yes (X) | ||
| Elizabeth Payne | ||||||||
| Director | 1 | 3 | $0 | $39,840 | $0 | Yes (X) | ||
| Howard Weintraub | ||||||||
| Director | 1 | 3 | $0 | $39,840 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $0 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $2,770,006 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $466,656 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BNY Mellon Wealth Management | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 Park Avenue 54th Fl | AddressLine1Txt |
| City | NY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10166 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | Investment Management | ServicesDesc |
| Compensation | $175,696 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Endowments Received | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $289,076 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $289,076 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $289,076 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,384,267 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,384,267 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
| Personal | $0 | PersonalAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $33,589,990 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $30,113,069 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $3,476,921 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,476,921 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $3,476,921 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $0 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $0 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $0 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gaming Gross Income | $0 | GamingGrossIncomeAmt |
| Gaming Direct Expenses | $0 | GamingDirectExpensesAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $0 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $0 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $0 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,150,264 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $289,076 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,861,188 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $175,695 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Reimburse expenses to Kensico Cemetery (EIN#13-1715053) | Desc |
| Total | $1,159,709 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,335,404 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $468,657 | BOYAmt |
| EOY | $706,446 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $0 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $0 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,121,937 | BOYAmt |
| EOY | $65,632,683 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,590,594 | BOYAmt |
| EOY | $66,339,129 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Loans From Officers Directors LoansFromOfficersDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $238,951 | BOYAmt |
| EOY | $42,311 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $238,951 | BOYAmt |
| EOY | $42,311 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,351,643 | BOYAmt |
| EOY | $66,296,818 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,351,643 | BOYAmt |
| EOY | $66,296,818 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,590,594 | BOYAmt |
| EOY | $66,339,129 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $3,814,860 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $2,130,315 | NetUnrlzdGainsLossesInvstAmt |
| Donated Services And Use Fclts | $0 | DonatedServicesAndUseFcltsAmt |
| Investment Expense | $0 | InvestmentExpenseAmt |
| Prior Period Adjustments | $0 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $60,351,643 | BeginningYearBalanceAmt |
| Contributions | $289,076 | ContributionsAmt |
| Investment Earnings Or Losses | $6,815,808 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,159,709 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $66,296,818 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $72,481,613 | BeginningYearBalanceAmt |
| Contributions | $177,359 | ContributionsAmt |
| Investment Earnings Or Losses | -$11,176,052 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,131,277 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $60,351,643 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $66,441,194 | BeginningYearBalanceAmt |
| Contributions | $253,771 | ContributionsAmt |
| Investment Earnings Or Losses | $6,862,881 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,076,233 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $72,481,613 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $58,839,334 | BeginningYearBalanceAmt |
| Contributions | $460,138 | ContributionsAmt |
| Investment Earnings Or Losses | $8,217,880 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,076,158 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $66,441,194 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $51,530,185 | BeginningYearBalanceAmt |
| Contributions | $282,905 | ContributionsAmt |
| Investment Earnings Or Losses | $8,102,576 | InvestmentEarningsOrLossesAmt |
| Grants Or Scholarships | $0 | GrantsOrScholarshipsAmt |
| Other Expenditures | $1,076,332 | OtherExpendituresAmt |
| Administrative Expenses | $0 | AdministrativeExpensesAmt |
| End Year Balance | $58,839,334 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | Yes (1) | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | Yes (1) | RelatedOrgListSchRInd |
| Federal Income Tax Liability | $0 | FederalIncomeTaxLiabilityAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Due to The Kensico Cemetery - General Fund (EIN# 13-1715053) | Desc |
| Amt | $42,311 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $42,311 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule D, Part V, Line 4 | Intended uses of endowment funds: The audited financial statements of The Kensico Cemetery provide the following description of the endowment funds administered by The Kensico Cemetery as trustee of the Perpetual Care Trust Fund: The Bequest and Endowment Principal Fund - consists of funds received from lot owners for the care of their lots. Pursuant to New York State law, the principal of this fund is kept invested and the income (interest and dividends) from these investments is deposited in the Bequest and Endowment Surplus Income Fund to be used for the care of the endowed lots. Capital gains and losses from investments are added to or reduce the principal of the fund. The Bequest and Endowment Surplus Income Fund - receives the income of The Bequest and Endowment Principal Fund, which income, together with income earned from the investments of the Bequest and Endowment Surplus Income Fund is used for the care of the endowed lots. Income not required to be expended in a given year is retained and carried forward for use in future years. |
| Schedule D, Part X, Line 2 | Management has determined that the Organization had no uncertain tax positions that would require consolidated financial statement recognition or disclosure. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (10 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Michael J Farmer | ||||||||||||||
| VP, Sales & Development Manager | $0 | $150,010 | $0 | $159,003 | $0 | $424 | $0 | $60,018 | $0 | $28,714 | $0 | $398,169 | $0 | $0 |
| Michael Ryan | ||||||||||||||
| Salesperson & Office Mgr | $0 | $105,006 | $0 | $187,670 | $0 | $424 | $0 | $9,228 | $0 | $40,540 | $0 | $342,868 | $0 | $0 |
| Theresa M Doran | ||||||||||||||
| VP, CFO, Treasurer & Assist. Secretary | $0 | $275,010 | $0 | $30,000 | $0 | $424 | $0 | $19,371 | $0 | $14,913 | $0 | $339,718 | $0 | $0 |
| Matthew G Parisi | ||||||||||||||
| President, CEO, Counsel & Director | $0 | $260,010 | $0 | $0 | $0 | $7,332 | $0 | $16,212 | $0 | $40,666 | $0 | $324,220 | $0 | $0 |
| Peter J Telfer | ||||||||||||||
| Salesperson | $0 | $85,010 | $0 | $187,788 | $0 | $424 | $0 | $9,228 | $0 | $40,474 | $0 | $322,924 | $0 | $0 |
| Michael H Cook Jr | ||||||||||||||
| VP & Superintendent | $0 | $200,006 | $0 | $15,000 | $0 | $424 | $0 | $19,104 | $0 | $37,101 | $0 | $271,635 | $0 | $0 |
| Lillian Collado | ||||||||||||||
| Salesperson | $0 | $95,006 | $0 | $166,869 | $0 | $424 | $0 | $7,623 | $0 | $1,528 | $0 | $271,450 | $0 | $0 |
| Jack Cunha | ||||||||||||||
| Deputy Superintendent of Grounds | $0 | $158,328 | $0 | $110 | $0 | $425 | $0 | $16,618 | $0 | $40,666 | $0 | $216,147 | $0 | $0 |
| Joaquim C Pedrosa | ||||||||||||||
| Deputy Superintendent of Grounds | $0 | $158,328 | $0 | $110 | $0 | $425 | $0 | $18,320 | $0 | $28,714 | $0 | $205,897 | $0 | $0 |
| Barbara J Cardany | ||||||||||||||
| Salesperson | $0 | $85,006 | $0 | $86,945 | $0 | $425 | $0 | $13,349 | $0 | $14,721 | $0 | $200,446 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Schedule J, Part I, Line 3 | FormAndLineReferenceDesc |
| Explanation | The Perpetual Care Trust Fund does not have a separate governing body. Rather it is a statutorily required fund which is administered by The Kensico Cemetery. The Board of Directors, Officers and employees of The Kensico Cemetery manage the Perpetual Care Fund and provide for the disbursement of income in accordance with a schedule of rates approved by the New York State Cemetery Board. The Perpetual Care Trust Fund has no employees. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A | - Governing Body and Management and Section B - Policies Pursuant to paragraph 1507 (c) of the New York Not-for-Profit Corporation Law, the Perpetual Care Trust Fund is administered by The Kensico Cemetery (EIN# 13-1715053) as a trust fund. The income earned by the fund is used for the perpetual care and maintenance of endowed lots. The Perpetual Care Trust Fund does not have a separate governing body. Rather it is a statutorily required fund which is administered by The Kensico Cemetery. The Board of Directors, Officers and employees of The Kensico Cemetery manage the Perpetual Care Trust Fund and provide for the disbursement of income in accordance with a schedule of rates approved by the New York State Cemetery Board. The Perpetual Care Trust Fund has no employees. Consequently, the governing body of the Perpetual Care Trust Fund is the Board of Directors of The Kensico Cemetery and policies referred to in Section B of Part VI are those of The Kensico Cemetery. |
| Form 990, Part VI, Section A, Line 6 | The Kensico Cemetery is subject to Article 15 of the New York Not-for-Profit Corporation Law. In accordance with the statute, the lot owners of The Kensico Cemetery are the members of the corporation. The members elect the Board of Directors. The New York cemeteries which are subject to Article 15 of the Not-for-Profit Corporation Law are also regulated by the New York State Cemetery Board, which reviews and approves the rules and regulations and charges for services adopted by the Board of Directors of a regulated cemetery. |
| Form 990, Part VI, Section A, Line 7a | The members elect the Board of Directors. |
| Form 990, Part VI, Section A, Line 7b | The members elect the Board of Directors. |
| Form 990, Part VI, Section B, Line 11b | A draft of the 2023 Form 990 was provided to the organization's Audit Committee, for its review prior to the October 17, 2024 Audit Committee meeting. At the October 17, 2024 Audit Committee meeting, the draft 2023 Form 990 was discussed and approved. Copies of the final 2023 Form 990 were provided to the full Board of Directors prior to the October 24, 2024 Board meeting, at which the 2023 Form 990 was discussed. |
| Form 990, Part VI, Section B, Line 12c | Kensico's Conflict of Interest Policy, which describes how the policy is monitored and enforced is as follows: Purpose - This Policy has been adopted to ensure that the Directors, Officers and Key Persons (as defined in New York Not-for-Profit Corporation Law Section 102(a)(25)) of the Cemetery act in the Cemetery's best interest and in accordance with applicable legal requirements. Duty to Disclose - Any Board member, Officer or Key Person having a financial interest or whose relative has a financial interest, as described below, must disclose such interest to the Audit Committee. Furthermore, each Board member, Officer or Key Person shall complete a conflict of interest statement, on the form annexed hereto, annually; the first such statement to be completed by a prospective Board member prior to his or her initial election and the first such statement to be completed by an Officer or Key Person immediately upon becoming an Officer or Key Person. A copy of each completed statement shall be provided to the Chair of the Audit Committee. Financial Interest - A Board member, Officer or Key Person or a relative of such person has a financial interest if the person (i) is a party to or (ii) is negotiating a transaction or arrangement with the Cemetery or has, directly or indirectly: a) An ownership or investment interest in any entity with which the Cemetery has a transaction or arrangement, b) A compensation arrangement with any entity or individual with which the Cemetery has a transaction or arrangement, or c) A potential ownership or investment interest in, or compensation arrangement with, any entity or individual with which the Cemetery is negotiating a transaction or arrangement. Review of Disclosed Information - The Audit Committee, after disclosure of a financial interest and review of the material facts, shall make all determinations regarding whether a conflict of interest exists and, if so, its resolution. A conflict shall exist in all events with respect to a Related Party Transaction. An interested Board member, Officer or Key Person shall not be present at, or participate in, or vote with respect to any such determination. No person interested in such determination shall attempt to influence the deliberations of the Audit Committee in the voting with respect to any such determination. The existence and resolution of a conflict of interest shall be documented in the Cemetery's records and in the minutes of the applicable Audit Committee meeting. Only Audit Committee members who are independent directors as defined in NPCL Section 102(a)(21) may vote with respect to the matters reported to the Audit Committee in accordance with this Policy. Related Party Transactions - The Cemetery shall not enter into any transaction, agreement or any other arrangement in which a Related Party has a financial interest and in which the Cemetery is a participant (a "Related Party Transaction"), unless the transaction is determined by the Audit Committee to be fair, reasonable and in the Cemetery's best interest at the time of such determination. Any Related Party who has an interest in a Related Party Transaction shall disclose in good faith to the Board of Directors, the material facts concerning such interest. "Related Party" shall mean (i) any Director, Officer or Key Person; (ii) any relative of any Director, Officer or Key Person; (iii) any entity in which any individual described in clauses (i) and (ii) has a 35% or greater ownership or beneficial interest or, in the case of a partnership or professional corporation, a direct or indirect ownership interest in excess of 5%; and (iv) any other person falling within the definition of "Related Party" contained in NPCL Section 102(a)(23). In addition to the procedures set forth in the prior paragraph, if the Related Party has a substantial financial interest in a Related Party Transaction, the Audit Committee shall (i) prior to entering into the transaction, consider alternative transactions to the extent available; (ii) approve the transaction by not less than a majority vote of the Committee members present at a meeting and (iii) contemporaneously document in writing the basis for the Committee's approval, including its consideration of any alternative transactions. No Related Party may participate in deliberations or voting relating to matters set forth in the prior two paragraphs. Further Information - Nothing contained herein shall prohibit the Audit Committee from requesting that a person with a financial interest or a Related Party present information as background or answer questions concerning a conflict of interest or a Related Party Transaction at a meeting of the Audit Committee prior to the commencement of deliberations or voting relating thereto. De Minimis and Ordinary Course of Business Transactions - Notwithstanding the foregoing, a transaction shall not be a Related Party Transaction nor a potential conflict of interest if the transaction or the Related Party's or interested person's financial interest in the transaction is de minimis or if the transaction would not customarily be reviewed by the Board or Boards of similar organizations in the ordinary course of business and is available to others on the same or similar terms. Gifts and Entertainment - No Board member, Officer or Key Person shall accept gifts or entertainment from persons dealing with the Cemetery that might be considered by an objective observer to have the potential for influencing his or her conduct of the business of the Cemetery. This requirement is not intended to prohibit the exchange of social amenities or business courtesies consistent with good taste and mature judgment. Relative - As used in this Policy, the term "relative" means (i) his or her spouse or domestic partner as defined in section twenty-nine hundred ninety-four-a of the New York Public Health Law, (ii) his or her ancestors, brothers and sisters (whether whole or half blood), children (whether natural or adopted), grandchildren, great-grandchildren, or (iii) the spouse or domestic partner of his or her brothers, sisters, children, grandchildren, and great-grandchildren. |
| Form 990, Part VI, Section B, Line 15 | Kensico's policy on the Process of Determining Compensation is as follows: Pursuant to Section 715(e) of the New York Not-For-Profit Corporation Law and Section 6.05 of the Bylaws of The Kensico Cemetery, compensation paid to officers is fixed by the Board of Directors at the Annual Budget meeting of the Board held in December each year. An affirmative vote of the majority of the entire Board is required when fixing officers' compensation. The compensation established at the Annual Budget meeting applies for the following calendar year. As with all Board meetings, written Minutes with respect to the deliberations and decisions of the Board regarding compensation are contemporaneously made and maintained. The Board will follow this same process with respect to any non-officer key employee. In determining the compensation of officers and key employees, the Board will consider: 1. Comparable compensation data available from public and private services relating to not-for-profit institutions, cemeteries and other organizations; 2. The performance of the Cemetery as a whole and the performance of each aspect of the Cemetery's operation and services, the enhancement of the Cemetery trust funds and the general economy; and 3. The personal performance of the officer or key employee. Any officer or key employee who is a member of the Board shall be excused for the portion of the Annual Budget Meeting that determines the compensation of that officer or key employee. As used herein, the term "compensation" shall include salaries, fees and fringe benefits and the term "key employee" shall have the same meaning as provided by the Internal Revenue Service with respect to the filing of Form 990. |
| Form 990, Part VI, Section C, Line 19 | Governing documents, conflict of interest policy and financial statements are made available to the public upon request. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Direct Controlling NADirectControllingNACd | Controlled OrganizationControlledOrganizationInd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt |
|---|---|---|---|---|---|---|---|---|---|---|---|
| The Kensico Cemetery | |||||||||||
| PO Box 7 | Valhalla | NY | 10595 | 131715053 | See Part VII | NY | 501(c)(13) | N/A | N/A | 0 | |
| Friends of The Kensico Cemetery Inc | |||||||||||
| 273 Lakeview Avenue | Valhalla | NY | 10595 | 853219300 | The promotion and advancement of the welfare of The Kensico Cemetery | NY | 501(c)(3) | Line 7 | 0 | The Kensico Cemetery | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (1) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| The Kensico Cemetery | ||
| p | $1,159,709 | Cost |
| The Kensico Cemetery | ||
| s | $289,076 | Cost |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Schedule R, Part V, Line 1p | Reimbursement paid to related organization for expenses $1,159,709. Funds were transferred from The Perpetual Care Trust Fund Administered By The Kensico Cemetery As Trustee to The Kensico Cemetery to reimburse the following expenses at cost: 1. Care and maintenance of cemetery lots consisting of mowing, reseeding, fertilization, liming of lawn area and other special lawn treatments totaling $1,082,486. 2. Plant care and flowers totaling $4,958. 3. Cleaning and pointing of monuments and mausoleums totaling $79,720. 4. Insurance expense for mausoleum windows totaling $2,666. 5. Reimbursement to The Kensico Cemetery for administrative charges in administering and servicing The Perpetual Care Trust Fund for both principal and income accounts totaling $54,490 net of deficit funding of $64,611 by Kensico. |
| Schedule R, Part V, Line 1s | Other transfer of cash or property from related organization $289,076. The Kensico Cemetery transferred to The Perpetual Care Trust Fund Administered by The Kensico Cemetery as Trustee endowments received and deposited into the General Fund of The Kensico Cemetery. The General Fund transfers any money received for endowments to The Perpetual Care Trust Fund on a monthly basis. Total transfers for 2023 endowments received were $289,076. |