2023-11-13T15:45:52-06:00 2022-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2022-01-01 116012575 THE LUTHERAN ALL FAITHS CEMETERY LUTH 7188211750 67-29 METROPOLITAN AVENUE MIDDLE VILLAGE NY 11379 ANDREW SZCZYGIEL PRESIDENT 7188211750 2023-11-13 1 ANDREW SZCZYGIEL 999009999 1 GARRETT M HIGGINS P00543209 9143818900 2023-11-13 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z ANDREW SZCZYGIEL 67-29 METROPOLITAN AVENUE MIDDLE VILLAGE NY 11379 36146561 0 X WWW.ALLFAITHSCEMETERY.COM X 1852 NY TO PROVIDE VARIOUS CEMETERY SERVICES. 3 3 19 3 0 0 499 527 3174649 3068782 3179790 676734 47951 26590 6402889 3772633 0 0 0 0 1808281 1760112 0 0 0 1333483 1314961 3141764 3075073 3261125 697560 44578839 44873503 3256275 3138170 41322564 41735333 TO PROVIDE VARIOUS CEMETERY SERVICES. 0 0 THE MAINTENANCE OF THE CEMETERY, THE SALE OF THE GRAVE, THE SALE OF GRAVES AND THE BURIAL OF THE DECEASED WERE THE PROGRAM SERVICES PROVIDED BY THE EXPENDITURES IN PART IX. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 19 1 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 X ANDREW SZCZYGIEL 7188211750 67-29 METROPOLITAN AVENUE MIDDLE VILLAGE NY 11379 OLIVIA CLARKE PRESIDENT OF THE BOARD 1.00 X X 0 0 0 HAROLD FLAKE SECRETARY OF THE BOARD 1.00 X X 0 0 0 JAMES MCCLELLAN TREASURER OF THE BOARD 1.00 X X 0 0 0 ANDREW SZCZYGIEL PRESIDENT 40.00 X 99772 0 15478 BRIAN CHAVANNE SUPERINTENDENT 40.00 X 101208 0 15811 200980 0 31289 1 0 0 0 BRIGHTVIEW LANDSCAPES LLC 3670-3 OCEANSIDE ROAD WEST OCEANSIDE NY 11572 LANDSCAPING SERVICES 252000 GOLDMAN SACHS & CO LLC 200 WEST STREET NEW YORK NY 10282 INVESTMENT MANAGEMENT FEES 189902 PHILLIPS NIZER LLP 485 LEXINGTON AVENUE NEW YORK NY 14847 LEGAL SERVICES 148474 3 527 527 PLOT AND GRAVE SALES 624100 1197313 1197313 INTERMENT FEES 624100 847096 847096 SALE OF GRAVES & CRYPTS 624100 452787 452787 GRAVE CARE & PLANTINGS 624100 256816 256816 FOUNDATION & MAINTENANCE 624100 177955 177955 136815 136815 3068782 1060094 1060094 31990568 32373928 -383360 -383360 -383360 INSURANCE REIMBURSEMENT 900099 25703 25703 OTHER INCOME 900099 887 887 26590 3772633 3068782 0 703324 115250 1164536 116211 77009 287106 29173 189902 73938 1999 105743 3949 87552 90113 147018 REPAIRS & MAINTENANCE 578632 GENERAL EXPENSES 5577 FOREIGN TAXES 1365 3075073 2273945 3019908 667265 727368 13010801 8846004 4279099 4164797 37358530 36961430 44578839 44873503 225334 0 3030941 3138170 3256275 3138170 X 41322564 41735333 41322564 41735333 44578839 44873503 697560 -284791 0 X 0 0 0 25067244 25067244 7844927 7518154 326773 5165874 1327850 3838024 4164797 PENSION LIABILITY 2138170 ACCRUED PENSION WITHDRAWAL LIABILITY 850000 PAYCHECK PROTECTION PROGRAM 150000 3138170 PART V, LINE 4: DURING 2020, THE ORGANIZATION CONDUCTED A REVIEW OF ITS PREVIOUSLY RECORDED ENDOWMENT FUNDS, AND DETERMINED THAT THE FUNDS ARE NO LONGER CONSIDERED AN ENDOWMENT UNDER GAAP. THEREFORE, THEY HAVE BEEN REMOVED FROM PART V. DANIEL C AUSTIN SR BOARD CHAIRMAN RETIREMENT DISTRIBUTION X 898306 0 0 0 0 SCHEDULE L, PART II: DANIEL C. AUSTIN, SR. RECEIVED A RETIREMENT DISTRIBUTION FROM THE CEMETERY IN 2014. IT WAS DISCOVERED IN 2019 THAT THE RETIREMENT DISTRIBUTION WAS UNSUPPORTED. A RECEIVABLE WAS RECORDED ON THE BOOKS BY THE ORGANIZATION IN THE AMOUNT OF $898,306 TO BE REPAID BY THE CHAIRMAN. UNDER GAAP REPORTING RULES RELATED TO COLLECTABILITY, THE BALANCE WAS RESERVED FOR AT YEAR END, THEREFORE THE BALANCE ON PART X, LINE 5 IS ZERO IN REFERENCE TO THE ABOVE LOAN. FORM 990, PART VI, SECTION A, LINE 2 DANIEL C. AUSTIN AND DANIEL C. AUSTIN JR. HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 THE GRAVE AND PLOT OWNERS ARE ALL MEMBERS/OWNERS OF THE CEMETERY CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A ANY MEMBER (GRAVE AND PLOT OWNER) MAY MAKE A NOMINATION FOR A NEW MEMBER TO THE BOARD OF DIRECTORS. THE MEMBERS VOTE ON THE BOARD APPOINTMENT AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B ALL GRAVE AND PLOT OWNERS HAVE VOTING RIGHTS. THE ACTIONS OF THE BOARD OF DIRECTORS ARE APPROVED (OR DISAPPROVED) BY THESE MEMBERS AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE FULL BOARD REVIEWS THE FORM 990 PRIOR TO FILING THE RETURN WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD MEMBERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST DISCLOSURE STATEMENT ANNUALLY. IF THERE ARE ANY CHANGES, THE BOARD MEMBER IS REQUIRED TO DISCLOSE THE CONFLICT AT THE NEXT BOARD OF DIRECTORS MEETING. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. ALL FAITHS RESTORATION AND BEAUTIFICATION PROGRAM INC 67-29 METROPOLITAN AVENUE MIDDLE VILLAGE NY 11379 510428679 TO HELP THE BEAUTIFICATION OF THE CEMETERY NY 501(C)(3) LINE 10 THE LUTHERAN (ALL FAITHS) CEMETERY 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0