THE WOODLAWN CEMETERY: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- THE WOODLAWN CEMETERY (EIN 13-5670057)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-15
- IRS object ID
- 202423209349324917
- Schema version
- 2023v5.1
- 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 | 2024-11-15T17:17:41-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 873231666 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PKF O'CONNOR DAVIES ADVISORY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 MAMARONECK AVENUE SUITE 301 | AddressLine1Txt |
| City | HARRISON | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 105281633 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 135670057 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE WOODLAWN CEMETERY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WOOD | BusinessNameControlTxt |
| Phone | 7189200500 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4199 WEBSTER AVENUE | AddressLine1Txt |
| City | BRONX | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10470 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CHRISTOPHER JEANNOPOULOS | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7189200500 | PhoneNum |
| Signature | 2024-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GARRETT M HIGGINS | PreparerPersonNm |
| PTIN | P00543209 | PTIN |
| Phone | 9143818900 | PhoneNum |
| Preparation | 2024-11-13 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CHRISTOPHER JEANNOPOULOS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4199 WEBSTER AVENUE | AddressLine1Txt |
| City | BRONX | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10470 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $178,242,363 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.WOODLAWN.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1863 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | THE WOODLAWN CEMETERY AND CREMATORY PROVIDE END OF LIFE SERVICES TO THE GENERAL PUBLIC. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 105 | TotalEmployeeCnt |
| Total Volunteers | 12 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $465,000 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $11,137,618 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $9,228,032 | CYProgramServiceRevenueAmt |
| PY Investment Income | $9,803,450 | PYInvestmentIncomeAmt |
| CY Investment Income | $13,708,310 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $21,406,068 | PYTotalRevenueAmt |
| CY Total Revenue | $22,936,342 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $205,754 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $384,908 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $7,266,712 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $7,377,100 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,529,399 | PYOtherExpensesAmt |
| CY Other Expenses | $7,514,685 | CYOtherExpensesAmt |
| PY Total Expenses | $15,001,865 | PYTotalExpensesAmt |
| CY Total Expenses | $15,276,693 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $6,404,203 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $7,659,649 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $248,041,014 | TotalAssetsBOYAmt |
| Total Assets EOY | $274,378,349 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $12,493,439 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $11,752,010 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $235,547,575 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $262,626,339 | NetAssetsOrFundBalancesEOYAmt |
| Mission | AS AN ACTIVE CEMETERY AND AN IMPORTANT CULTURAL INSTITUTION, WOODLAWN MEMORIALIZES THE DECEASED IN THOUGHTFUL AND DIGNIFIED WAYS, PROVIDES SENSITIVE AND COMPASSIONATE SERVICES TO THE BEREAVED; AND PROTECTS, PRESERVES AND ENHANCES THE SPLENDOR OF ITS NATURAL BEAUTY. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE WOODLAWN CEMETERY, ONE OF THE NATION'S MOST HISTORIC CEMETERIES, PROVIDES BURIAL, ENTOMBMENT AND CREMATION SERVICES FOR OVER 3,000 FAMILIES ANNUALLY. DESIGNATD A NATIONAL HISTORIC LANDMARK, THE CEMETERY STAFF AND QUALIFIED CONTRACTORS MAINTAIN AND PROVIDE CARE FOR OVER 1,300 PRIVATE MAUSOLEUMS, THE HISTORIC WOOLWORTH CHAPEL, COMMUNITY MAUSOLEUMS, AND MORE THAN 310,000 INDIVIDUALS MEMORIALIZED ON ITS 400 ACRE GROUNDS. AS A LEVEL TWO ARBORETUM AND ONE OF THE NATION'S FINEST EXAMPLE OF A 19TH CENTURY GARDEN CEMETERY, THE CEMETERY HAS CATALOGED OVER 6,500 TREES AS PART OF THE ITS COMMITMENT TO THE LONG-TERM PRESERVATION OF THE GROUNDS AND ITS LOT OWNERS. | Desc |
| 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 | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 14 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 105 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| 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 | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | 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 | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | VICTOR DEFENDINI DIRECTOR OF ACCOU | PersonNm |
| Phone | 7184085626 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4199 WEBSTER AVENUE | AddressLine1Txt |
| City | BRONX | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10470 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (19 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| CHRISTOPHER JEANNOPOULOS | ||||||||
| PRESIDENT/CEO | 29.50 | 8.00 | Yes (X) | Yes (X) | $297,040 | $0 | $11,622 | |
| MICHAEL T REYNOLDS | ||||||||
| CHAIR | 5.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| RITA GAIL JOHNSON | ||||||||
| VICE-CHAIR | 6.00 | 1.30 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| GUS CHRISTENSEN | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ANDREW DOLKART | ||||||||
| TRUSTEE | 2.00 | 1.30 | Yes (X) | $0 | $0 | $0 | ||
| ARAMINA VEGA FERRER | ||||||||
| TRUSTEE | 2.00 | 1.30 | Yes (X) | $0 | $0 | $0 | ||
| VICTOR GOINES | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ROBERT R HALL | ||||||||
| TRUSTEE | 2.00 | 1.30 | Yes (X) | $0 | $0 | $0 | ||
| BRIAN MCLENDON | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| KATHLEEN A PAVLICK | ||||||||
| TRUSTEE | 2.00 | 1.30 | Yes (X) | $0 | $0 | $0 | ||
| ANDREW PETERS | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| IAN ROWAN | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| ELISABETH STANDLEY SMITH | ||||||||
| TRUSTEE | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| VICTOR DEFENDINI | ||||||||
| TREASURER | 37.50 | 0.00 | Yes (X) | $167,863 | $0 | $34,056 | ||
| LENNART ERIKSON JR SECRETARY | ||||||||
| DIRECTOR OF HUMAN RESOURCES | 37.50 | 0.00 | $169,162 | $0 | $18,097 | Yes (X) | ||
| MARYLOU MORGAN | ||||||||
| FAMILY SERVICE COUNSELOR | 37.50 | 0.00 | $289,005 | $0 | $53,787 | Yes (X) | ||
| CARMEN G PEREZ | ||||||||
| FAMILY SERVICE COUNSELOR | 37.50 | 0.00 | $284,802 | $0 | $28,807 | Yes (X) | ||
| BARBARA SELESKY | ||||||||
| DIRECTOR OF SALES | 37.50 | 0.00 | $138,132 | $0 | $45,299 | Yes (X) | ||
| THOMAS HOWRYLETZ | ||||||||
| DIRECTOR OF OPERATIONS | 37.50 | 0.00 | $169,964 | $0 | $8,434 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,515,968 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $200,102 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 16 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| DAVEY TREE EXPERT COMPANY | |||||
| PO BOX 94532 | CLEVELAND | OH | 44101 | LANDSCAPING | $1,863,313 |
| PINEBROOK CONTRACTING CO LLC | |||||
| PO BOX 723 | NEW YORK | NY | 10956 | CONSTRUCTION | $1,140,428 |
| THE TRIBUTE COMPANIES | |||||
| 352 COTTONWOOD AVENUE | HARTLAND | WI | 53029 | CONSTRUCTION | $365,124 |
| BOND SCHOENECK & KING PLLC | |||||
| PO BOX 11607 | SYRACUSE | NY | 13218 | LEGAL | $315,546 |
| ALL CLEAN MAINTENANCE CO | |||||
| 1245 RHINELANDER AVENUE | BRONX | NY | 10461 | MAINTENANCE | $182,509 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 7 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SALE OF BURIAL RIGHTS | 561730 | $6,249,412 | $6,249,412 |
| SERVICE CHARGES | 561730 | $2,245,376 | $2,245,376 |
| OTHER CEMETERY SERVICES | 561730 | $733,244 | $733,244 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $9,228,032 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,283,440 | TotalRevenueColumnAmt |
| Exclusion | $8,283,440 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $160,730,891 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $155,306,021 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,424,870 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,424,870 | TotalRevenueColumnAmt |
| Exclusion | $5,424,870 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $22,936,342 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $9,228,032 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $13,708,310 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $384,908 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $653,646 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,217,223 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $226,608 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $610,646 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $668,977 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $360,790 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $131,280 | TotalAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,500 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $406,823 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $553,565 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $165,018 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $542,015 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $442,084 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $403,243 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,165 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $304,151 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $580,351 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $528,184 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| LANDSCAPING SERVICES | $1,854,010 |
| MAINTENANCE OF CEMETERY | $1,041,930 |
| REIMBURSEMENT TO RELATE | $58,388 |
| DIRECT OPERATING EXPENS | $35,782 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,406 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,276,693 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part X | Yes (X) | InfoInScheduleOPartXInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,921,337 | BOYAmt |
| EOY | $1,668,228 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $988,428 | BOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,575,738 | BOYAmt |
| EOY | $5,310,342 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,320 | BOYAmt |
| EOY | $13,920 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $56,045,723 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $39,956,003 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,904,836 | BOYAmt |
| EOY | $16,089,720 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $222,208,660 | BOYAmt |
| EOY | $250,672,195 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $403,695 | BOYAmt |
| EOY | $623,944 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $248,041,014 | BOYAmt |
| EOY | $274,378,349 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,368,194 | BOYAmt |
| EOY | $3,975,843 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,026,571 | BOYAmt |
| EOY | $3,750,000 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,098,674 | BOYAmt |
| EOY | $4,026,167 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,493,439 | BOYAmt |
| EOY | $11,752,010 | 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 | $235,547,575 | BOYAmt |
| EOY | $262,626,339 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $235,547,575 | BOYAmt |
| EOY | $262,626,339 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $248,041,014 | BOYAmt |
| EOY | $274,378,349 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $7,659,649 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $19,465,007 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$45,892 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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 | $209,541,106 | BeginningYearBalanceAmt |
| Contributions | $846,603 | ContributionsAmt |
| Investment Earnings Or Losses | $31,343,842 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $7,182,485 | OtherExpendituresAmt |
| End Year Balance | $234,549,066 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $250,269,443 | BeginningYearBalanceAmt |
| Contributions | $1,079,264 | ContributionsAmt |
| Investment Earnings Or Losses | -$35,507,129 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $6,331,753 | OtherExpendituresAmt |
| End Year Balance | $209,509,825 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $229,331,670 | BeginningYearBalanceAmt |
| Contributions | $2,028,175 | ContributionsAmt |
| Investment Earnings Or Losses | $35,880,151 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $10,185,239 | OtherExpendituresAmt |
| End Year Balance | $257,054,757 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $214,625,654 | BeginningYearBalanceAmt |
| Contributions | $1,675,304 | ContributionsAmt |
| Investment Earnings Or Losses | $21,410,262 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $8,379,550 | OtherExpendituresAmt |
| End Year Balance | $229,331,670 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $182,795,487 | BeginningYearBalanceAmt |
| Contributions | $1,515,107 | ContributionsAmt |
| Investment Earnings Or Losses | $36,204,656 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $5,889,596 | OtherExpendituresAmt |
| End Year Balance | $214,625,654 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $958,295 | OtherCostOrOtherBasisAmt |
| Book Value | $958,295 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,901,692 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,394,432 | DepreciationAmt |
| Book Value | $3,507,260 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,937,413 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,528,054 | DepreciationAmt |
| Book Value | $409,359 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $44,248,323 | OtherCostOrOtherBasisAmt |
| Depreciation | $33,033,517 | DepreciationAmt |
| Book Value | $11,214,806 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $16,089,720 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PREPAID AND DEFERRED SERVICE CHARGES | Desc |
| Amt | $4,026,167 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $4,026,167 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $43,630,307 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $19,465,007 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $2,355,214 | OtherRevenueAmt |
| Revenue Not Reported | $21,820,221 | RevenueNotReportedAmt |
| Revenue Subtotal | $21,810,086 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $406,823 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $719,433 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $1,126,256 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $22,936,342 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $15,975,198 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $1,824,761 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $1,824,761 | ExpensesNotReportedAmt |
| Expenses Subtotal | $14,150,437 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $406,823 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $719,433 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,126,256 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $15,276,693 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | THE CEMETERY MAINTAINS VARIOUS STATE RESTRICTED FUNDS. THE CEMETERY WITHDRAWS ALL INCOME EARNED LESS ONE-THIRD FEES FROM THE PERMANENT MAINTENANCE AND COMMUNITY MAUSOLEUM FUNDS TO MAINTAIN AND PRESERVE THE CEMETERY. THE OTHER FUND REPRESENTS PERMANENTLY RESTRICTED FUNDS RECEIVED FOR THE MAINTENANCE OF SPECIFIC LOTS, GRAVES AND PRIVATE MAUSOLEUMS. INVESTMENT INCOME EARNED BY THESE FUNDS IS RESTRICTED FOR THE MAINTENANCE OF INDIVIDUAL LOTS, GRAVES AND PRIVATE MAUSOLEUMS. SEPARATE ACCOUNTS ARE MAINTAINED FOR EACH INDIVIDUAL PERPETUAL CARE ENDOWMENT ACCOUNT. THE ENDOWMENT ACTIVITIES REPORTED ON SCHEDULE D, PART V ARE NET OF ALL STATUTORY FUNDS COMBINED. |
| 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. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | NET CHANGE IN TRUST PRINCIPAL 151,144. REVENUE FROM CONSOLIDATED AFFILIATE 2,201,283. COST OF GOODS SOLD REPORTED ON PART VIII 2,787. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | ELIMINATION 719,433. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | EXPENSES FROM CONSOLIDATED AFFILIATE 1,821,974. COST OF GOODS SOLD REPORTED ON PART VIII 2,787. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | ELIMINATION 719,433. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable
Recipient Business Name RecipientBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WOODLAWN CONSERVANCY INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4199 WEBSTER AVENUE | AddressLine1Txt |
| City | BRONX | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10470 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Recipient EIN | 311695037 | RecipientEIN |
| IRC Section | 501(C)(3) | IRCSectionDesc |
| Cash Grant | $384,908 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Purpose Of Grant | GENERAL OPERATING SUPPORT | PurposeOfGrantTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE CEMETERY MONITORS THE USE OF GRANT FUNDS TO ENSURE THE FUNDS ARE NOT DIVERTED FOR UNINTENDED PURPOSES. THE CONSERVANCY AND THE CEMETERY SHARE THE SAME MANAGEMENT AND EXECUTIVE OFFICERS, WHICH INCLUDES COMMON OVERSIGHT OF OPERATIONS AND PERIODIC COMMUNICATION. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| MARYLOU MORGAN | ||||||||||||||
| FAMILY SERVICE COUNSELOR | $266,047 | $0 | $22,708 | $0 | $250 | $0 | $7,434 | $0 | $46,353 | $0 | $342,792 | $0 | $0 | $0 |
| CARMEN G PEREZ | ||||||||||||||
| FAMILY SERVICE COUNSELOR | $257,598 | $0 | $26,954 | $0 | $250 | $0 | $5,661 | $0 | $23,146 | $0 | $313,609 | $0 | $0 | $0 |
| CHRISTOPHER JEANNOPOULOS | ||||||||||||||
| PRESIDENT/CEO | $286,950 | $0 | $10,000 | $0 | $90 | $0 | $6,332 | $0 | $5,290 | $0 | $308,662 | $0 | $0 | $0 |
| VICTOR DEFENDINI | ||||||||||||||
| TREASURER | $164,990 | $0 | $0 | $0 | $2,873 | $0 | $4,447 | $0 | $29,609 | $0 | $201,919 | $0 | $0 | $0 |
| LENNART ERIKSON JR SECRETARY | ||||||||||||||
| DIRECTOR OF HUMAN RESOURCES | $163,304 | $0 | $0 | $0 | $5,858 | $0 | $4,156 | $0 | $13,941 | $0 | $187,259 | $0 | $0 | $0 |
| BARBARA SELESKY | ||||||||||||||
| DIRECTOR OF SALES | $135,729 | $0 | $0 | $0 | $2,403 | $0 | $2,931 | $0 | $42,368 | $0 | $183,431 | $0 | $0 | $0 |
| THOMAS HOWRYLETZ | ||||||||||||||
| DIRECTOR OF OPERATIONS | $165,626 | $0 | $0 | $0 | $4,338 | $0 | $4,220 | $0 | $4,214 | $0 | $178,398 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE MEMBERSHIP OF THE CORPORATION CONSISTS OF CURRENT LOT OWNERS WHO HAVE PURCHASED BURIAL RIGHTS OR OBTAINED RIGHTS THROUGH TRANSFER OF OWNERSHIP. IN ACCORDANCE WITH NEW YORK STATE CEMETERY LAW, DEEDS DESIGNATING BURIAL RIGHTS ARE ISSUED TO LOT OWNERS AND BURIAL RIGHTS ARE TRANSFERRED THROUGH HEIRSHIP AFFIDAVITS, WILLS AND BY COURT ORDER. |
| 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. THE MEMBERS ELECT OR REELECT TRUSTEES AT THE EXPIRATION OF TERMS IN OFFICE. EACH MEMBER/OWNER IS ENTITLED TO ONE VOTE. |
| FORM 990, PART VI, SECTION A, LINE 7B | AT THE ANNUAL LOT OWNERS MEETING, THE DECISIONS OF THE GOVERNING BODY ARE PRESENTED TO THE MEMBERSHIP FOR CONSIDERATION AND ACCEPTANCE BY VOTE. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM AND REVIEWED BY MANAGEMENT. SUBSEQUENT TO THE REVIEW, THE RETURN IS EMAILED OR MAILED TO THE FULL BOARD FOR REVIEW. BOARD MEMBERS WILL CONTACT THE TREASURER WITH ANY QUESTIONS OR COMMENTS. ONCE THE REVIEW BY THE BOARD MEMBERS IS COMPLETE, THE RETURN WILL BE FILED. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST WILL BE DISCLOSED TO THE CHAIRMAN OF THE AUDIT COMMITTEE, OR CHAIRMAN OF THE BOARD PRIOR TO A MEETING OF THE BOARD OF TRUSTEES OR COMMITTEE OF THE BOARD INVOLVING A CONFLICT OF INTEREST. ANY RELATED PARTY HAVING A CONFLICT OF INTEREST MAY NOT BE PRESENT OR PARTICIPATE IN THE MEETING RELATING TO A MATTER GIVING RISE TO SUCH CONFLICT OF INTEREST. DURING THE MARCH BOARD MEETING, BOARD TRUSTEES, OFFICERS AND KEY EMPLOYEES COMPLETE AND SIGN AN ANNUAL STATEMENT. THIS IS WHERE ANY CONFLICTS ARE DISCLOSED. ALL FACTS MATERIAL TO THE CONFLICT OF INTEREST WILL BE DISCLOSED TO THE CHAIRMAN OF THE AUDIT COMMITTEE, OR CHAIRMAN OF THE BOARD PRIOR TO A MEETING OF THE BOARD OF TRUSTEES OR COMMITTEE OF THE BOARD INVOLVING A CONFLICT OF INTEREST. ANY RELATED PARTY HAVING A CONFLICT OF INTEREST MAY NOT BE PRESENT OR PARTICIPATE IN THE MEETING RELATING TO A MATTER GIVING RISE TO SUCH CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE COMPENSATION OF THE CEO/PRESIDENT OF THE CEMETERY IS REVIEWED AND DETERMINED BY THE BOARD OF TRUSTEES ANNUALLY. THE BOARD REVIEWS AND COMPARES COMPENSATION PACKAGES OF SIMILAR POSITIONS IN PEER GROUP CEMETERIES, REVIEWS INDUSTRY GENERATED COMPENSATION SURVEYS AND CONDUCTS INTERNAL ANALYSIS IN DETERMINING APPROPRIATE COMPENSATION. PERIODICALLY THE BOARD ENGAGES THIRD PARTIES TO REVIEW AND ASSESS THE CEO/PRESIDENT'S COMPENSATION PACKAGE AND IT CONSIDERS ANY CHANGES RECOMMENDED BY THE THIRD PARTY. THE BOARD'S APPROVAL OF THE CEO/PRESIDENT'S SALARY IS DOCUMENTED IN THE MINUTES OF BOARD MEETINGS. THE CEO/PRESIDENT'S SALARY WAS LAST REVIEWED IN 2023. THE CEO/PRESIDENT HAS THE AUTHORITY FROM THE BOARD TO ESTABLISH COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES. COMPENSATION LEVELS ARE DETERMINED BY REVIEWING INDUSTRY GENERATED COMPENSATION SURVEYS AND MAKING INQUIRIES TO PEER GROUP CEMETERIES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE PRESIDENT AND THE SECRETARY MAINTAIN THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY. THE TREASURER MAINTAINS ALL FINANCIAL RECORDS. THE FORM 990 IS MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. ADDITIONALLY, AT THE ANNUAL MEETING, A SUMMARY OF THE OPERATING RESULTS ARE PRESENTED AND THE AUDITED FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW. |
| FORM 990, PART X, LINE 27: | THE CEMETERY MAINTAINS FUNDS THAT ARE RESTRICTED BY NEW YORK STATE LAW FOR THE PERPETUAL CARE OF THE CEMETERY (PERMANENT MAINTENANCE) AND FUNDS RESTRICTED FOR THE CARE OF SPECIFIC GRAVES, LOTS OR PARTS THEREOF. THOUGH RESTRICTED BY NEW YORK STATE LAW, THE FUNDS ARE NOT RESTRICTED NET ASSETS AS DEFINED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. |
| FORM 990, PART XI, LINE 9: | POST RETIREMENT AND PENSION BENEFITS LIABILITY ADJUSTMENT 73,591. NET CHANGE IN TRUST PRINCIPAL 151,144. NET PERIODIC PENSION COST -270,627. |
| FORM 990, PART XII, LINE 2C: | THE FINANCIAL STATEMENTS OF THE CEMETERY ARE AUDITED ANNUALLY BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM THAT IS ENGAGED BY THE CEMETERY'S AUDIT COMMITTEE. THE AUDIT COMMITTEE MEETS WITH THE INDEPENDENT AUDITORS PRIOR TO THEIR ENGAGEMENT TO REVIEW THE TERMS OF AN ENGAGEMENT LETTER. AT THE CONCLUSION OF THE AUDIT, THE AUDIT COMMITTEE AGAIN MEETS WITH THE INDEPENDENT AUDITORS TO REVIEW THE AUDITED FINANCIAL STATEMENTS. THE AUDITORS COMMUNICATE AS REQUIRED WITH THOSE CHARGED WITH GOVERNANCE IN PERSON, VIA TELEPHONE, IN ELECTRONIC WRITTEN COMMUNICATION AND, IF NECESSARY, THROUGH THE ISSUANCE OF A MANAGEMENT LETTER. THIS PROCESS HAS BEEN IN PLACE AND HAS NOT CHANGED FROM THE PREVIOUS YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WOODLAWN CONSERVANCY INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4199 WEBSTER AVENUE | AddressLine1Txt |
| City | BRONX | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 10470 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 311695037 | EIN |
| Primary Activities | THE PRESERVATION OF THE HISTORY, ARCHITECTURE AND WILDLIFE OF THE CEMETERY | PrimaryActivitiesTxt |
| Legal Domicile State | DE | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 7 | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE WOODLAWN CEMETERY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | 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 | Yes (1) | 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 | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | 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 | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WOODLAWN CONSERVANCY INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | B | TransactionTypeTxt |
| Involved | $384,908 | InvolvedAmt |
| Method Of Amount Determination | COST | MethodOfAmountDeterminationTxt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990, SCHEDULE R, PART V, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THERE ARE CERTAIN EXPENSES PAID BY THE CEMETERY ON BEHALF OF WOODLAWN CONSERVANCY, INC., A RELATED 501(C)(3) ORGANIZATION, THAT ARE REIMBURSED BACK TO THE CEMETERY. THESE EXPENSES ARE RECORDED THROUGH THE DUE TO/FROM RELATED ORGANIZATION. EXPENSES NOT REIMBURSED TO THE CEMETERY ARE GIFTED AS AN IN-KIND CONTRIBUTION TO WOODLAWN CONSERVANCY, INC. | ExplanationTxt |