ROSEDALE AND ROSEHILL CEMETERY ASSOCIATION: Form 990, tax year 2022
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- Organization
- ROSEDALE AND ROSEHILL CEMETERY ASSOCIATION (EIN 22-1240862)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-11-15
- IRS object ID
- 202333199349303338
- Schema version
- 2022v5.0
- 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 | 2023-11-15T08:34:10-06:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 113266576 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRASSI & CO CPA'S PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | ONE MAYNARD DRIVE SUITE 2203 | AddressLine1Txt |
| City | PARK RIDGE | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07656 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 221240862 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROSEDALE & ROSEHILL CEMETERY ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ROSE | BusinessNameControlTxt |
| Phone | 9088624990 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1610 | AddressLine1Txt |
| City | LINDEN | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07036 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JAMES E KOSLOVSKI | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 9088624990 | PhoneNum |
| Signature | 2023-11-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JAMES | PersonFirstNm |
| Person Last | KOSLOVSKI | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | TED A CARNEVALE | PreparerPersonNm |
| PTIN | P00020982 | PTIN |
| Phone | 2018089800 | PhoneNum |
| Preparation | 2023-10-11 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JAMES E KOSLOVSKI | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1610 | AddressLine1Txt |
| City | LINDEN | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $43,290,071 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | HTTP://WWW.ROSEDALE-ROSEHILL.COM/ | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1986 | FormationYr |
| Legal Domicile State | NJ | LegalDomicileStateCd |
| Activity Or Mission | OPERATION & MAINTENANCE OF A CEMETERY FOR INTERMENT & OTHER SERVICES FOR FAMILIES IN CENTRAL NJ | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 76 | 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 | $6,967,270 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $6,209,225 | CYProgramServiceRevenueAmt |
| PY Investment Income | $8,366,842 | PYInvestmentIncomeAmt |
| CY Investment Income | $30,715,533 | CYInvestmentIncomeAmt |
| PY Other Revenue | $6,304,843 | PYOtherRevenueAmt |
| CY Other Revenue | $6,176,209 | CYOtherRevenueAmt |
| PY Total Revenue | $21,638,955 | PYTotalRevenueAmt |
| CY Total Revenue | $43,100,967 | 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 | $6,491,320 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,814,372 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,599,963 | PYOtherExpensesAmt |
| CY Other Expenses | $3,886,545 | CYOtherExpensesAmt |
| PY Total Expenses | $10,091,283 | PYTotalExpensesAmt |
| CY Total Expenses | $10,700,917 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $11,547,672 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $32,400,050 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $201,463,807 | TotalAssetsBOYAmt |
| Total Assets EOY | $233,985,027 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,020,454 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,141,624 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $200,443,353 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $232,843,403 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | SEE SCHEDULE O FOR MISSION STATEMENT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $6,529,870 | ExpenseAmt |
| Revenue | $12,574,538 | RevenueAmt |
| Desc | REVENUE EARNED AND EXPENSES INCURRED WHILE OPERATING AND MAINTAINING HISTORIC BURIAL GROUNDS IN AN ARBORETUM SETTING OPEN TO ALL GOVERNED BY A NON-PROFIT ORGANIZATION COMMITTED TO HONOR THE HERITAGE OF PAST GENERATIONS WHILE MEETING THE NEEDS OF THE PRESENT GENERATION. | Desc |
| Total Program Service Expenses | $6,529,870 | 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 | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | 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 | 0 | 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 | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 17 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 76 | 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 |
| 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 | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | 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
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAMES E KOSLOVSKI | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9088624990 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 1610 | AddressLine1Txt |
| City | LINDEN | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| JAMES E KOSLOVSKI | |||||||
| PRESIDENT | 40.00 | Yes (X) | Yes (X) | $884,031 | $0 | $37,528 | |
| ROBERT STANICKI | |||||||
| BOARD MEMBER | 3.00 | Yes (X) | $0 | $0 | $0 | ||
| TIMOTHY A BREZINSKY | |||||||
| BOARD MEMBER | 3.00 | Yes (X) | $7,000 | $0 | $0 | ||
| ADAM SILVERSTEIN | |||||||
| BOARD MEMBER | 3.00 | Yes (X) | $9,000 | $0 | $0 | ||
| JOHN MURRAY | |||||||
| BOARD MEMBER | 3.00 | Yes (X) | $9,000 | $0 | $0 | ||
| PHYLLIS CORDUAN | |||||||
| SEC'Y/TREASURER | 40.00 | Yes (X) | $0 | $0 | $0 | ||
| EDMUND FAULKNER | |||||||
| VICE PRESIDENT | 40.00 | Yes (X) | $507,638 | $0 | $42,159 | ||
| JONATHAN HOSLER | |||||||
| EMPLOYEE | 40.00 | $299,006 | $0 | $37,220 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,715,675 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $116,907 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | 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 |
|---|---|---|---|---|---|
| ALPHA LEONIES | |||||
| 853 BROADWAY SUITE 901 | NEW YORK | NY | 10003 | INVESTMENT MANAGEMENT | $687,912 |
| ROOSEVELT INVESTMENT GROUP | |||||
| 4 RICHMOND SQUARE STE 500 | PROVIDENCE | RI | 029065117 | INVESTMENT MANAGEMENT | $384,068 |
| A DELUCA PAVING LLC | |||||
| 1 LINDSEY AVENUE | SCOTH PLAINS | NJ | 07076 | CONSTRUCTION | $254,110 |
| JP MORGAN CHASE BANK NA | |||||
| 270 PARK AVENUE | NEW YORK | NY | 100172014 | INVESTMENT MANAGEMENT | $217,349 |
| FAEGRE DRINKER BIDDLE & REATH LLP | |||||
| 600 CAMPUS DRIVE | FLORHAM PARK | NJ | 07932 | LEGAL | $133,123 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | GRAVE OPENINGS | Desc |
| Business | 812220 | BusinessCd |
| Total Revenue Column | $6,209,225 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,209,225 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $6,209,225 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $30,715,533 | TotalRevenueColumnAmt |
| Exclusion | $30,715,533 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $6,365,313 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $189,104 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,176,209 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,176,209 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $43,100,967 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,385,434 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $30,715,533 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,398,486 | TotalAmt |
| Management And General | $1,398,486 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,211,919 | TotalAmt |
| Program Services | $3,784,793 | ProgramServicesAmt |
| Management And General | $427,126 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $340,368 | TotalAmt |
| Management And General | $340,368 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $438,049 | TotalAmt |
| Program Services | $280,351 | ProgramServicesAmt |
| Management And General | $157,698 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $425,550 | TotalAmt |
| Program Services | $272,352 | ProgramServicesAmt |
| Management And General | $153,198 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,700 | TotalAmt |
| Management And General | $36,700 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,289,329 | TotalAmt |
| Management And General | $1,289,329 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,769 | TotalAmt |
| Management And General | $29,769 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,308 | TotalAmt |
| Program Services | $4,308 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $72,687 | TotalAmt |
| Management And General | $72,687 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,500 | TotalAmt |
| Management And General | $31,500 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $481,858 | TotalAmt |
| Program Services | $481,858 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $287,727 | TotalAmt |
| Program Services | $184,145 | ProgramServicesAmt |
| Management And General | $103,582 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| REPAIRS, MAINTENANCE & | $625,555 | $597,170 | $28,385 |
| UTILITIES | $445,071 | $445,071 | |
| AUTO & GAS | $130,598 | $130,598 | |
| MISCELLANEOUS | $109,425 | $94,578 | $14,847 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $342,018 | TotalAmt |
| Program Services | $254,646 | ProgramServicesAmt |
| Management And General | $87,372 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,700,917 | TotalAmt |
| Program Services | $6,529,870 | ProgramServicesAmt |
| Management And General | $4,171,047 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,662,031 | BOYAmt |
| EOY | $29,969,257 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $461,509 | BOYAmt |
| EOY | $458,468 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,222,614 | BOYAmt |
| EOY | $1,402,666 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $16,575,131 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $11,593,352 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,138,951 | BOYAmt |
| EOY | $4,981,779 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $174,444,755 | BOYAmt |
| EOY | $193,465,242 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,533,947 | BOYAmt |
| EOY | $3,707,615 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $201,463,807 | BOYAmt |
| EOY | $233,985,027 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $495,454 | BOYAmt |
| EOY | $616,624 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $525,000 | BOYAmt |
| EOY | $525,000 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,020,454 | BOYAmt |
| EOY | $1,141,624 | 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 | $134,124,100 | BOYAmt |
| EOY | $153,237,786 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,319,253 | BOYAmt |
| EOY | $79,605,617 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200,443,353 | BOYAmt |
| EOY | $232,843,403 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $201,463,807 | BOYAmt |
| EOY | $233,985,027 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $32,400,050 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (1) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | 0 | FSAuditedInd |
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $329,872 | OtherCostOrOtherBasisAmt |
| Book Value | $329,872 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,801,979 | OtherCostOrOtherBasisAmt |
| Depreciation | $6,848,150 | DepreciationAmt |
| Book Value | $3,953,829 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,741,060 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,048,700 | DepreciationAmt |
| Book Value | $692,360 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,702,220 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,696,502 | DepreciationAmt |
| Book Value | $5,718 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,981,779 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MARKETABLE SECURITIES | Desc |
| Book Value | $193,465,242 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $193,465,242 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CERTIFICATES OF INTEREST | Desc |
| Amt | $525,000 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $525,000 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | FIN 48 FOOTNOTE SCHEDULE D, PART X, LINE 2: THE ASSOCIATION EVALUATES ALL SIGNFICANT TAX POSITIONS AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THE UNITED STATES. AS OF DECEMBER 31, 2022, THE ASSOCIATION DOES NOT BELIEVE THAT IT HAS TAKEN ANY TAX POSITIONS THAT WOULD REQUIRE THE RECORDING OF ANY ADDITIONAL TAX LIABILITY NOR DOES IT BELIEVE THAT THERE ARE ANY UNREALIZED TAX BENEFITS THAT WOULD EITHER INCREASE OR DECREASE WITHIN THE NEXT TWELVE MONTHS. THE ASSOCIATION'S INCOME TAX RETURNS ARE SUBJECT TO EXAMINATION BY THE APPROPRIATE TAXING JURISDICTIONS. AS OF DECEMBER 31, 2022. THE ASSOCIATIONS'S FEDERAL INCOME TAX RETURNS GENERALLY REMAIN OPEN FOR THE LAST THREE YEARS. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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 (3 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JAMES E KOSLOVSKI | ||||||||||||||
| PRESIDENT | $875,031 | $0 | $0 | $0 | $9,000 | $0 | $30,500 | $0 | $7,028 | $0 | $921,559 | $0 | $0 | $0 |
| EDMUND FAULKNER | ||||||||||||||
| VICE PRESIDENT | $507,638 | $0 | $0 | $0 | $0 | $0 | $30,500 | $0 | $11,659 | $0 | $549,797 | $0 | $0 | $0 |
| JONATHAN HOSLER | ||||||||||||||
| EMPLOYEE | $299,006 | $0 | $0 | $0 | $0 | $0 | $30,192 | $0 | $7,028 | $0 | $336,226 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990, PART VII, SECTION A, LINE 2 | FormAndLineReferenceDesc |
| Explanation | COMPENSATION PAID TO UNRELATED ORGANIZATIONS FOR SERVICES RENDERED: MR. ROBERT STANICKI, A CURRENT TRUSTEE OF THE ORGANIZATION, HAS RECEIVED $67,865 OF 1099-MISC COMPENSATION FOR LEGAL SERVICES RENDERED TO THE ORGANIZATION BY MACKEVICH, BURKE & STANICKI, A LAW FIRM AT WHICH HE IS A PARTNER. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (13 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 990 PART THREE LINE 1 | THE MISSION OF THE ROSEDALE & ROSEHILL CEMETERY ASSOCIATION IS TO OPERATE AND MAINTAIN HISTORIC BURIAL GROUNDS IN AN ARBORETUM SETTING OPEN TO ALL GOVERNED BY A NON-PROFIT ORGANIZATION COMMITTED TO HONOR THE HERITAGE OF PAST GENERATIONS AND MEETING THE NEEDS OF THE CURRENT GENERATION. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE OWNERS OF THE LOTS ARE THE MEMBERS OF THE ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 7A | EACH LOT GIVES THE OWNERS ONE VOTE IN THE ORGANIZATION. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE MEMBERS HAVE THE RIGHT TO ELECT THE MEMBERS OF THIS ORGANIZATION'S BOARD OF TRUSTEES AND HAVE CERTAIN RESERVED POWERS AS DEFINED IN THE ORGANIZATION'S BYLAWS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO AND MADE AVAILABLE TO ITS FINANCE COMMITTEE FOR REVIEW BY ITS MEMBERS PRIOR TO FILING OF THE FEDERAL FORM 990 WITH THE IRS. SUBSEQUENT TO THE FINANCE COMMITTEE REVIEW, THE ORGANIZATION MADE ITS FORM 990 AVAILABLE TO ALL MEMBERS OF ITS BOARD OF DIRECTORS FOR THEIR REVIEW. THE FINANCE COMMITTEE HAS THE RESPONSIBILTY TO OVERSEE, REVIEW, AND APPROVE THE FEDERAL 990, INCLUDING THE PREPARATION, REVIEW, AND FILING PROCESS. AS PART OF THE TAX RETURN PREPARATION PROCESS THE ORGANIZATION HIRED A PROFESSIONAL CPA FIRM WITH EXPERIENCE AND EXPERTISE IN NON-FOR-PROFIT TAX RETURN PREPARATION TO PREPARE THE FEDERAL FORM 990. THE CPA FIRM'S TAX PROFESSIONALS WORKED CLOSELY WITH THE ORGANIZATION'S FINANCE PERSONNEL AND VARIOUS OTHER INDIVIDUALS OF THE ORGANIZATION TO OBTAIN THE INFORMATION NEEDED IN ORDER TO PREPARE A COMPLETE AND ACCURATE TAX RETURN. THE CPA FIRM PREPARED A DRAFT FEDERAL 990 AND FURNISHED IT TO THE ORGANIZATION'S FINANCE PERSONNEL AND OTHER INDIVIDUALS FOR THEIR REVIEW. THE ORGANIZATION'S FINANCE PERSONNEL AND OTHER INDIVIDUALS REVIEWED THE DRAFT FEDERAL FORM 990 AND DISCUSSED QUESTIONS AND COMMENTS WITH THE CPA FIRM. REVISIONS WERE MADE TO THE DRAFT FEDERAL FORM 990 WHERE NECESSARY AND A FINAL DRAFT WAS FURNISHED BY THE CPA FIRM TO THE ORGANIZATION'S FINANCE PERSONNEL AND VARIOUS OTHER INDIVIDUALS FOR FINAL REVIEW AND APPROVAL PRIOR TO PRESENTATION OF THE FEDERAL FORM 990 TO THE ORGANIZATION'S FINANCE COMMITTEE AND THEREAFTER PROVIDED TO ALL MEMBERS OF THIS ORGANIZATION'S BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE ORGANIZATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT IS ENFORCED AND APPROVED BY THE ORGANIZATION'S BOARD OF TRUSTEES. THE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. ANNUALLY ALL MEMBERS OF THE BOARD OF DIRECTORS, OFFICERS AND SENIOR MANAGEMENT PERSONNEL ARE REQUIRED TO REVIEW THE EXISTING CONFLICT OF INTEREST POLICY AND COMPLETE A QUESTIONNAIRE. THE COMPLETED QUESTIONNAIRES ARE RETURNED TO A VICE PRESIDENT OF THE ORGANIZATION FOR REVIEW. THEREAFTER THE VICE PRESIDENT PREPARES A SUMMARY OF THE COMPLETED QUESTIONNAIRES WHICH CONTAINS INFORMATION DISCLOSED ON AN INDIVIDUAL BY INDIVIDUAL BASIS AND PRESENTS THIS SUMMARY TO THE BOARD OF DIRECTORS FOR ITS REVIEW AND DISCUSSION. |
| FORM 990, PART VI, SECTION B, LINE 15 | COMPENSATION FOR THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS IS DISCUSSED AND DETERMINED BY THE BOARD OF DIRECTORS, TAKING INTO ACCOUNT COMPENSATION PACKAGES OF COMPARABLE ORGANIZATIONS (E.G., NONPROFIT AND FOR PROFIT CEMETERIES IN THE UNITED STATES). THE OFFER OF EMPLOYMENT FOR THE ORGANIZATION'S TOP MANAGEMENT OFFICIALS ARE FORMALLY EXTENDED BY THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION'S FILED CERTFICATE OF INCORPORATION AND ANY AMENDMENTS CAN BE OBTAINED AND REVIEWED THROUGH THE STATE OF NEW JERSEY SECRETARY OF THE TREASURY. |
| FORM 990, PART VII, SECTION A, LINE 1A, COMPENSATION INFORMATION DISCLOSURE | CERTAIN BOARD MEMBERS AND OFFICERS HAVE RECEIVED COMPENSATION AND BENEFITS FROM THIS ORGANIZATION. THIS REMUNERATION WAS FOR SERVICES RENDERED AS EITHER FULL-TIME EMPLOYEES OF THE ORGANIZATION OR INDEPENDENT CONTRACTORS FROM UNRELATED ORGANIZATIONS IN ADDITION TO $10,000 OF TRUSTEE FEES PAID TO EACH VOTING MEMBER OF THIS ORGANIZATION'S BOARD OF DIRECTORS. |
| FORM 990 PART XII, LINE 2C: | THE ORGANIZATION HAS NOT CHANGED ITS OVERSIGHT OR SELECTION PROCESS DURING THE TAX YEAR. |
| FORM 4562: ELECTION NOT TO CLAIM THE ADDITIONAL FIRST YEAR DEPRECIATION | ROSEDALE & ROSEHILL CEMETERY ASSOCIATION PO BOX 1610 LINDEN, NJ 07036 EMPLOYER IDENTIFICATION NUMBER: 22-1240862 FOR THE YEAR ENDING DECEMBER 31, 2022. ROSEDALE & ROSEHILL CEMETERY ASSOCIATION, HEREBY ELECTS, PURSUANT TO IRC SEC. 168(K)(2)(D)(III), NOT TO CLAIM THE ADDITIONAL DEPRECIATION ALLOWABLE UNDER IRC SEC. 168(K) FOR THE FOLLOWING QUALIFYING PROPERTY PLACED IN SERVICE DURING THE TAX YEAR ENDING DECEMBER 31, 2022. ALL PROPERTY IN THE 5 YEAR CLASS. ALL PROPERTY IN THE 7 YEAR CLASS. ALL PROPERTY IN THE 20 YEAR CLASS. |
| SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION | FOR THE YEAR ENDING DECEMBER 31, 2022. ROSEDALE & ROSEHILL CEMETARY ASSOCIATION IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F). |
| FEDERAL ELECTION 168 (B)(3)(D) | ELECTION TO USE STRAIGHT LINE DEPRECIATION FOR MACRS PROPERTY PURSUANT TO IRC SECTION 168(B )(3)(D), EIN NUMBER: 22-1240862 FOR THE TAX YEAR ENDING DECEMBER 31, 2022 ROSEDALE & ROSEHILL CEMETERY ASSOCIATION HEREBY ELECTS, PURSUANT TO IRC SEC 168(B)(3)(D), TO DEPRECIATE THE FOLLOWING PROPERTY PLACED IN SERVICE DURING THE TAX YEAR ENDING DECEMBER 31,2022, BY WAY OF THE STRAIGHT LINE METHOD: ALL PROPERTY IN THE 5, 7, 10,20, AND 25 YEAR CLASS LIVES. |