2023-11-15T14:22:35-06:00 2022-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2022-01-01 135670057 THE WOODLAWN CEMETERY WOOD 7189200500 4199 WEBSTER AVENUE BRONX NY 10470 CHRISTOPHER JEANNOPOULOS PRESIDENT 7189200500 2023-11-15 1 CHRISTOPHER JEANNOPOULOS XXX-XX-XXXX 1 GARRETT M HIGGINS P00543209 9143818900 2023-11-06 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z X CHRISTOPHER JEANNOPOULOS 4199 WEBSTER AVENUE BRONX NY 10470 69422874 0 X WWW.WOODLAWN.ORG X 1863 NY THE WOODLAWN CEMETERY AND CREMATORY PROVIDE END OF LIFE SERVICES TO THE GENERAL PUBLIC. 13 12 97 12 0 0 0 465000 14411042 11137618 16647828 9803450 0 0 31058870 21406068 0 205754 0 0 8882707 7266712 0 0 0 7481634 7529399 16364341 15001865 14694529 6404203 289264337 248041014 15413891 12493439 273850446 235547575 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. 0 0 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. 0 1 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 1 1 0 1 14 0 97 1 0 0 0 0 0 0 0 0 0 0 0 0 X 13 12 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 NY X VICTOR DEFENDINI DIRECTOR OF ACCOU 7184085626 4199 WEBSTER AVENUE BRONX NY 10470 CHRISTOPHER JEANNOPOULOS PRESIDENT/CEO 32.50 5.00 X X 78077 0 0 MICHAEL T REYNOLDS CHAIR 5.00 0.00 X X 0 0 0 RITA GAIL JOHNSON VICE-CHAIR 5.00 0.00 X X 0 0 0 GUS CHRISTENSEN TRUSTEE 2.00 0.00 X 0 0 0 ANDREW DOLKART TRUSTEE 2.00 1.30 X 0 0 0 PAUL ENGEL TRUSTEE, THRU MARCH 2022 2.00 1.30 X 0 0 0 ARAMINA VEGA FERRER TRUSTEE 2.00 1.30 X 0 0 0 VICTOR GOINES TRUSTEE 2.00 0.00 X 0 0 0 ROBERT R HALL TRUSTEE 2.00 1.30 X 0 0 0 BRIAN MCLENDON TRUSTEE 2.00 0.00 X 0 0 0 KATHLEEN A PAVLICK TRUSTEE 2.00 1.30 X 0 0 0 ANDREW PETERS TRUSTEE 2.00 0.00 X 0 0 0 IAN ROWAN TRUSTEE 2.00 0.00 X 0 0 0 ELISABETH STANDLEY SMITH TRUSTEE 2.00 0.00 X 0 0 0 VICTOR DEFENDINI TREASURER 37.50 5.00 X 148177 0 25292 JAMES GARLAND VP, ENDOWMENT FUNDS & GRANT ADMIN. 37.50 5.00 X 198777 0 53031 EDWARD MARKIEWICZ SECRETARY/ VP, OPS., THRU SEPT. 2022 32.50 5.00 X 253831 0 25654 LENNART ERIKSON JR SECRETARY/DIRECTOR OF HUMAN RESOURCES 37.50 0.00 X 167602 0 5517 MARYLOU MORGAN FAMILY SERVICE COUNSELOR 37.50 0.00 X 308236 0 51412 CARMEN G PEREZ FAMILY SERVICE COUNSELOR 37.50 0.00 X 306777 0 26942 LORI LOCKE FAMILY SERVICE COUNSELOR 37.50 0.00 X 248682 0 26585 MARLISA MORELAND DIRECTOR OF SALES 37.50 0.00 X 221410 0 20488 THOMAS HOWRYLETZ DIRECTOR OF OPERATIONS 37.50 0.00 X 163025 0 7863 2094594 0 242784 17 0 1 0 DAVEY TREE EXPERT COMPANY PO BOX 94532 CLEVELAND OH 44101 LANDSCAPING 1375103 PINEBROOK CONTRACTING CO LLC PO BOX 723 NEW YORK NY 10956 CONSTRUCTION 1155285 BOND SCHOENECK & KING PLLC PO BOX 11607 SYRACUSE NY 13218 LEGAL 294715 ALL CLEAN MAINTENANCE CO 1245 RHINELANDER AVENUE BRONX NY 10461 MAINTENANCE 188523 THE TRIBUTE COMPANIES 352 COTTONWOOD AVE HARTLAND WI 53029 CONSTRUCTION 166900 7 425000 40000 465000 465000 SALE OF BURIAL RIGHTS 561730 8743283 8743283 SERVICE CHARGES 561730 2224418 2224418 OTHER CEMETERY SERVICES 561730 169917 169917 11137618 7958641 7958641 49861615 48016806 1844809 1844809 1844809 21406068 11137618 0 9803450 205754 958758 4957412 208508 560615 581419 419765 407849 90000 321110 460069 185148 750350 349839 253933 59872 185290 522032 501157 LANDSCAPING SERVICES 1606209 MAINTENANCE OF CEMETERY 1332423 REIMBURSEMENT TO RELATE 55923 DIRECT OPERATING EXPENS 28430 15001865 X 3446807 2921337 3437854 988428 9019451 7575738 142382 0 0 38320 53028078 39123242 12911763 13904836 259591566 222208660 714514 403695 289264337 248041014 6368989 4368194 4464208 4026571 4580694 4098674 15413891 12493439 X 273850446 235547575 273850446 235547575 289264337 248041014 X 6404203 -46412194 1705120 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 250269443 1079264 -35507129 6331753 209509825 229331670 2028175 35880151 10185239 257054757 214625654 1675304 21410262 8379550 229331670 182795487 1515107 36204656 5889596 214625654 199653926 1526953 -11955797 6429595 182795487 1.00000 0 0 851998 851998 7760784 4134734 3626050 2771532 2344586 426946 41643764 32643922 8999842 13904836 PREPAID AND DEFERRED SERVICE CHARGES 4098674 4098674 X -24158733 -46412194 89725 1893503 -44428966 20270233 321110 814725 1135835 21406068 16470964 89725 2515209 2604934 13866030 321110 814725 1135835 15001865 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 56,006. EXPENSES FROM CONSOLIDATED AFFILIATE 1,794,997. COST OF GOODS SOLD REPORTED ON PART VIII 42,500. PART XI, LINE 4B - OTHER ADJUSTMENTS: ELIMINATION 814,725. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES FROM CONSOLIDATED AFFILIATE 1,872,709. COST OF GOODS SOLD REPORTED ON PART VIII 42,500. LOSS ON DISPOSAL OF ASSET 600,000. PART XII, LINE 4B - OTHER ADJUSTMENTS: ELIMINATION 814,725. 1 WOODLAWN CONSERVANCY INC 4199 WEBSTER AVENUE BRONX NY 10470 311695037 501(C)(3) 205754 0 GENERAL OPERATING SUPPORT 1 0 PART I, LINE 2: 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. X X X X X 0 0 0 MARYLOU MORGAN FAMILY SERVICE COUNSELOR 307986 0 0 0 250 0 6756 0 44656 0 359648 0 0 0 CARMEN G PEREZ FAMILY SERVICE COUNSELOR 306527 0 0 0 250 0 5181 0 21761 0 333719 0 0 0 EDWARD MARKIEWICZ SECRETARY/ VP, OPS., THRU SEPT. 2022 240225 0 0 0 13606 0 5076 0 20578 0 279485 0 0 0 LORI LOCKE FAMILY SERVICE COUNSELOR 248432 0 0 0 250 0 4537 0 22048 0 275267 0 0 0 JAMES GARLAND VP, ENDOWMENT FUNDS & GRANT ADMIN. 186613 0 0 0 12164 0 4848 0 48183 0 251808 0 0 0 MARLISA MORELAND DIRECTOR OF SALES 221410 0 0 0 0 0 4590 0 15898 0 241898 0 0 0 VICTOR DEFENDINI TREASURER 147927 0 0 0 250 0 2655 0 22637 0 173469 0 0 0 LENNART ERIKSON JR SECRETARY/DIRECTOR OF HUMAN RESOURCE 157846 0 0 0 9756 0 3952 0 1565 0 173119 0 0 0 THOMAS HOWRYLETZ DIRECTOR OF OPERATIONS 160669 0 0 0 2356 0 4048 0 3815 0 170888 0 0 0 X 2 465000 COMPARABLE SALES 1 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTORS IN COLUMN (B). 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 2022. 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 2,527,208. NET CHANGE IN TRUST PRINCIPAL 56,006. NET PERIODIC PENSION COST -278,094. LOSS ON DISPOSAL OF ASSETS -600,000. 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. WOODLAWN CONSERVANCY INC 4199 WEBSTER AVENUE BRONX NY 10470 311695037 THE PRESERVATION OF THE HISTORY, ARCHITECTURE AND WILDLIFE OF THE CEMETERY DE 501(C)(3) LINE 7 THE WOODLAWN CEMETERY 1 0 1 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 WOODLAWN CONSERVANCY INC C 425000 COST WOODLAWN CONSERVANCY INC B 205754 COST FORM 990, SCHEDULE R, PART V, LINE 2: 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.