2023-09-14T17:33:17-05:00 2022-10-31 132572848 OWEN PETERSEN AND CO LLP 1757 VETERANS MEMORIAL HWY STE 14 ISLANDIA NY 11749 990 2021-11-01 111734488 MAPLE GROVE CEMETERY ASSOCIATION MAPL 7185443600 127-15 KEW GARDENS ROAD KEW GARDENS NY 11415 PHILLIP RASH-FLYNN PRESIDENT 7185443600 2023-09-11 1 PHILLIP RASH-FLYNN 999009999 LISA MARTINELLI BOWMAN P00292312 6313219800 2023-09-08 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z PHILLIP RASH-FLYNN 127-15 KEW GARDENS ROAD KEW GARDENS NY 11415 7602188 0 X WWW.MAPLEGROVECENTER.ORG X 1875 NY MAPLE GROVE IS A NON-SECTARIAN CEMETERY SERVING THE QUEENS, NEW YORK AREA. 7 6 25 0 0 0 0 0 1443769 1571561 2092677 1824802 3111735 2866028 6648181 6262391 0 7000 0 0 2548022 3230920 0 0 0 1625758 1635115 4173780 4873035 2474401 1389356 118733804 106419469 395790 482609 118338014 105936860 MAPLE GROVE IS A NON-SECTARIAN CEMETERY SERVING THE QUEENS, NEW YORK AREA. 0 0 3883104 5028615 INTERMENTS AND MAINTENANCE OF THE CEMETERY. 3883104 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 1 0 0 1 15 0 25 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 6 1 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X PHILLIP RASH-FLYNN MAPLE GROVE CEMETERY ASSOCIATION 7185443600 127-15 KEW GARDENS ROAD KEW GARDENS KEW GARDENS NY 11415 MRS HAZEL M KOEHLER TRUSTEE 1.00 X 6500 0 14400 MR FRED BROWNSON CHAIRMAN/SECRETARY 5.00 X X 47500 0 0 MR GREG LAVINE TRUSTEE 1.00 X 20500 0 0 MRS ROBIN REEVES TRUSTEE 1.00 X 5000 0 0 MR JOHN LAFFERTY TRUSTEE 2.00 X 8500 0 0 ANDREA CRAWFORD TRUSTEE 2.00 X 8500 0 0 ROBERT BETHGE TRUSTEE 1.00 X 35500 0 0 WILLIAM NIELSEN ESQ ASSISTANT SECRETARY 1.00 X 0 0 0 PHILLIP RASH FLYNN PRESIDENT 40.00 X 131007 0 43833 BONNIE DIXON FORMER PRESIDENT 32.00 X 171166 0 49422 TSAI CHIU LEE TREASURER 40.00 X 114450 0 38655 JOSE ESPINAL FOREMAN 40.00 X 100515 0 39332 649138 0 185642 4 0 1 0 BRIGHTVIEW LANDSCAPES LLC 401 PLYMOUTH ROAD SUITE 500 PLYMOUTH MEETING PA 19462 LANDSCAPING 480582 MATTHEWS INTERNATIONAL CORP TWO NORTH SHORE CENTER PITTSBURGH PA 15212 BRONZE MEMORIALS 385416 OWEN PETERSEN & CO LLP 399 ROUTE 109 SUITE 2 WEST BABYLON NY 11704 ACCOUNTANT 109000 GARRISON PROTECTIVE SERVICES PO BOX 74647 CHICAGO IL 60675 SECURITY 105233 4 INTERMENTS 1406684 1406684 164877 164877 1571561 1233776 1233776 1337168 746142 591026 591026 591026 3566515 593655 2972860 2972860 LOSS ON DISPOSAL OF FIXED ASSETS -106832 -106832 -106832 6262391 5028615 0 1233776 7000 7000 932871 391854 541017 1473474 1429361 44113 96012 84811 11201 542150 474369 67781 186413 153469 32944 37049 37049 91625 91625 478022 459681 18341 10054 10054 48091 41085 7006 102547 79030 23517 67304 54512 12792 600 600 5485 5485 226283 187362 38921 80823 66921 13902 REPAIRS & MAINTENANCE 205454 186620 18834 MATERIALS 105575 105575 SECURITY 79989 79989 BANK AND CREDIT CARD FE 35225 35225 60989 36186 24803 4873035 3883104 989931 0 29864 15939 1861070 1856193 10723251 10562202 7853735 4119810 3836465 3733925 28960249 33509485 72849970 56109133 472935 632592 118733804 106419469 395790 482609 395790 482609 X 67506928 61462415 50831086 44474445 118338014 105936860 118733804 106419469 1389356 -13790510 0 X 0 1 X 1 0 50824096 342413 -6023685 675376 44467448 39391526 452815 11031923 52168 50824096 38512559 423340 513173 57546 39391526 35257499 338875 2973071 56886 38512559 34833784 288530 206448 71263 35257499 1.00000 0 0 6467433 3050072 3417361 1217462 946974 270488 168840 122764 46076 3733925 CLARION LION - 4384.702 SHARES 8990973 F SIGULAR GUFF PRIVATE EQUITY FUNDS 838892 F LIGHTHOUSE - 3,465.083 SHARES 9771834 F VANGUARD 500 INDEX FUND - 41,134.831 SHARES 14709816 F NORTHGATE PRIVATE EQUITY FUNDS 1190095 F STRATEGIC PARTNERS PRIVATE EQUITY FUNDS 2236574 F VANGUARD 500 INDEX FUND - 47,647.53 SHARES 17038757 F RCP FUND XIII, XV, AND XVI 722018 F VALOR EQUITY PARTNERS 610174 F 56109133 X -7346683 -13790510 181436 -13609074 6262391 0 6262391 5054471 181436 181436 4873035 0 4873035 PART V, LINE 4: THE PERMANENT MAINTENANCE FUND AND THE ENDOWMENT TRUST FUND REPRESENT RESOURCES THAT ARE SUBJECT TO CERTAIN RESTRICTIONS TO ENSURE THE MAINTENANCE OF THE CEMETERY INTO PERPETUITY. PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(13) OF THE UNITED STATES INTERNAL REVENUE CODE, AND IS NOT CONSIDERED A PRIVATE FOUNDATION. ACCOUNTING STANDARDS REQUIRE THAT MANAGEMENT EVALUATE THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS. ORGANIZATIONS ARE REQUIRED TO RECOGNIZE IN THEIR FINANCIAL STATMENTS THE IMPACT OF A TAX POSITION IF THE POSITION IS MORE LIKELY THAN NOT OF BEING SUSTAINED ON AUDIT. THE POSITION ASCERTAINED INHERENTLY REQUIRES JUDGEMENT AND ESTIMATES BY MANAGEMENT. FOR THE YEARS ENDED OCTOBER 31, 2022 AND 2021, THE ASSOCIATION DOES NOT BELIEVE THAT THEY HAVE ANY MATERIAL UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE THEM TO MEASURE AND REFLECT THE POTENTIAL LACK OF SUSTAINABILITY OF A POSTION ON AUDIT IN THEIR FINANCIAL STATEMENTS. MANAGMENT WILL CONTINUE TO EVALUATE THEIR TAX POSITIONS TO DETERMINE IF MEASUREMENT AND RECOGNITION IN THE PRESENTATION OF FINANCIAL STATEMENTS IS REQUIRED. THE ASSOCIATION BELIEVES IT IS NO LONGER SUBJECT TO EXAMINATION FOR YEARS PRIOR TO 2018. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF LAKEVIEW MEMORIAL GARDEN SALES COST OF MAUSOLEUMS SOLD COST OF THE CENTER NICHES SOLD COST OF REPURCHASED LOTS SOLD PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF LAKEVIEW MEMORIAL GARDEN SALES COST OF MAUSOLEUMS SOLD COST OF CENTER NICHES SOLD COST OF REPURCHASED LOTS SOLD 0 TUITION REIMBURSEMENT 1 7000 FMV X X X X 0 1 0 BONNIE DIXON FORMER PRESIDENT 156166 0 15000 0 0 0 28526 0 20896 0 220588 0 0 0 PHILLIP RASH FLYNN PRESIDENT 119007 0 12000 0 0 0 22895 0 20938 0 174840 0 0 0 TSAI CHIU LEE TREASURER 106450 0 8000 0 0 0 17741 0 20914 0 153105 0 0 0 PART I, LINE 3 SALARY SURVEY WAS COMPLETED IN 2020 BY AN INDEPENDENT CONSULTANT WHICH USED COMPARATIVE SALARIES WITHIN THE INDUSTRY. THE BOARD REVIEWED THE STUDY TO DETERMINE ANY SALARY ADJUSTMENTS. PART I, LINE 4B HAZEL KOEHLER, SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN, 14,400 PER ANNUM FOR HER LIFETIME. HAZEL KOEHLER FAMILY RELATIONSHIP 174840 COMPENSATION 0 FORM 990, SCHEDULE L, PART IV HAZEL KOEHLER IS A TRUSTEE THAT HAS A FAMILY RELATIONSHIP WITH AN EMPLOYEE OF MAPLE GROVE CEMETERY. FORM 990, PART VI, SECTION A, LINE 2 ONE MEMBER OF THE BOARD HAS A FAMILY RELATIONSHIP WITH AN EMPLOYEE. FORM 990, PART VI, SECTION A, LINE 7A LOT OWNERS IF REPRESENTED BY A QUORUM AT THE ANNUAL MEETING COULD ELECT BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B PURSUANT TO THE LAWS GOVERNING NEW YORK STATE CEMETERIES THE ASSOCIATION MUST OBTAIN APPROVAL OF THE NEW YORK STATE CEMETERY BOARD FOR CERTAIN CAPITAL EXPENDITURES. THE NEW YORK STATE CEMETERY BOARD ALSO SETS LIMITS TO THE PRICING OF SERVICES PROVIDED BY THE CEMETERY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS REVIEWED BY THE AUDIT COMMITTEE FOR APPROVAL. THE AUDIT COMMITTEE PRESENTED THE APPROVED FORM 990 TO THE TRUSTEES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C AT THE BEGINNING OF EACH BOARD MEETING THE CHAIRMAN ASKS IF ANY BOARD MEMBERS HAVE A CONFLICT OF INTEREST TO DISCLOSE AND ASKS IF THERE ARE ANY CHANGES TO ANY PREVIOUS CONFLICTS OF INTEREST REPORTED IN PRIOR PERIODS. FORM 990, PART VI, SECTION B, LINE 15 SALARY SURVEY WAS COMPLETED 2020 BY AN INDEPENDENT CONSULTANT WHICH USED COMPARATIVE SALARIES WITHIN THIS INDUSTRY. THE BOARD REVIEWED THE STUDY TO DETERMINE ANY SALARY ADJUSTMENTS. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. THE FRIENDS OF MAPLE GROVE CEMETERY INC 127-15 KEW GARDENS ROAD KEW GARDENS NY 11415 203979243 PROVIDE SUPPORT & INCREASE PUBLIC AWARENESS OF THE CEMETERY'S MANY RESOURCES NY 501(C)(3) 509(A)(2) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0