2022-11-14T19:20:49-06:00 2021-12-31 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2021-01-01 135120739 THE GREEN-WOOD CEMETERY GREE 7187887850 500 25TH STREET BROOKLYN NY 112321755 RICHARD J MOYLAN PRESIDENT 7187887850 2022-08-08 1 RICHARD MOYLAN XXX-XX-XXXX GARRETT M HIGGINS P00543209 9143818900 2022-11-14 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z RICHARD J MOYLAN 500 25TH STREET BROOKLYN NY 112321755 28836167 0 X WWW.GREEN-WOOD.COM X 1838 NY THE ORGANIZATION IS A CEMETERY WHICH IS A TAX EXEMPT ENTITY UNDER IRC SEC 501(C)(13). 18 18 126 18 47100 14177 15022 521 12560252 13739314 7974477 9593323 30252 125799 20580003 23458957 51704 47560 0 0 9099952 8426694 0 0 0 5955037 6651149 15106693 15125403 5473310 8333554 225602177 248405077 7205587 6216787 218396590 242188290 THE GREEN-WOOD CEMETERY IS A NEW YORK HISTORIC CEMETERY. IT WAS DESIGNATED AS A "NATIONAL HISTORIC LANDMARK" ON SEPTEMBER 27, 2006. THE CEMETERY'S HISTORIC VALUE, INTERESTING LANDSCAPE AND ARCHITECTURAL ASPECTS ATTRACT HUNDREDS OF THOUSANDS OF VISITORS EACH YEAR. 0 0 THE ORGANIZATION IS A CEMETERY WHICH IS A TAX-EXEMPT ENTITY UNDER IRC SEC 501(C)(13). 0 0 1 0 0 0 1 0 0 1 1 0 0 1 0 0 1 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 53 0 126 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X RICHARD J MOYLAN PRESIDENT 7187887850 500 25TH STREET BROOKLYN NY 112321755 PETER DAVIDSON CHAIRMAN & DIRECTOR 4.00 2.00 X X 0 0 0 MICHAEL C BROOKS DIRECTOR 4.00 2.00 X 0 0 0 EARL D WEINER DIRECTOR 4.00 2.00 X 0 0 0 CARLA SHEN DIRECTOR 4.00 2.00 X 0 0 0 SAMUEL WHITE DIRECTOR 4.00 2.00 X 0 0 0 SAM SIFTON DIRECTOR 4.00 2.00 X 0 0 0 ALEXANDRA SWEENEY DIRECTOR 4.00 2.00 X 0 0 0 JIM ROSSMAN DIRECTOR 4.00 2.00 X 0 0 0 LARK-MARIE ANTON DIRECTOR 4.00 2.00 X 0 0 0 BEVIN CLINE DIRECTOR 4.00 2.00 X 0 0 0 KATHY KERIMAN-LEICHT DIRECTOR 4.00 2.00 X 0 0 0 RUDOLPH WYNTER DIRECTOR 4.00 2.00 X 0 0 0 C PAYSON COLEMAN DIRECTOR 4.00 2.00 X 0 0 0 KRYSTYNA HOUSER DIRECTOR 4.00 2.00 X 0 0 0 HUGH O'KANE JR DIRECTOR 4.00 2.00 X 0 0 0 ADRIAN BENEPE DIRECTOR 4.00 2.00 X 0 0 0 RONALD G RUSSO ESQ DIRECTOR 4.00 2.00 X 0 0 0 REGINA MYER DIRECTOR 4.00 2.00 X 0 0 0 RICHARD J MOYLAN PRESIDENT 40.00 5.00 X 395956 0 143342 ARLENE BASCOM VP & COMPTROLLER 40.00 5.00 X 218477 0 30538 ARTHUR PRESSON VP OF DESIGN & LANDSCAPE 40.00 5.00 X 155457 0 100517 LISA ALPERT VP. DEVELOPMENT 5.00 35.00 X 144076 0 60259 ERIC BARNA VP OF OPERATIONS 40.00 5.00 X 144377 0 23960 SARA DURKACS CORPORATE SECRETARY 40.00 5.00 X 129774 0 7701 KESTUTIS DEMERECKAS SURVEYOR 40.00 0.00 X 119038 0 32000 SONIA BENNETT CHIEF ACCOUNTANT 40.00 5.00 X 133696 0 -12248 JEFFREY RICHMAN HISTORIAN 25.00 5.00 X 120189 0 305373 JAMES LOIACONO OPERATIONS MANAGER 40.00 0.00 X 119085 0 0 LESEK MASAJADA FOREMAN 40.00 0.00 X 118035 0 0 1798160 0 691442 15 0 1 0 BRIGHTVIEW LANDSCAPES LLC PO BOX 740655 ATLANTA GA 30374 LAWN MAINTENANCE 1192536 US SECURITY ASSOCIATES INC PO BOX 828854 PHILADELPHIA MD 19182 FACILITIES SECURITY 562090 WELLINGTON MANAGEMENT COMPANY LLP PO BOX 412416 BOSTON MA 02241 INVESTMENT SERVICES FEE 294415 WESTERN FACADESWESTERN SPECIALTY 720 GRAND AVENUE RIDGEFIELD NJ 07657 CONSTRUCTION -GREENHOUSE RENOVATION 257855 ARCHITECTURE RESEARCH OFFICE 170 VARICK STREET 7TH FLOOR NEW YORK NY 10013 ARCHITECTS FOR NEW BUILDING: EDUCATION & 255045 18 521 521 SALE OF BURIAL 561499 9007739 9007739 SERVICE CHARGES 561499 4731575 4731575 13739314 1614199 31328 1582871 28643 0 28643 28643 28643 13350834 5500 5377210 0 7973624 5500 7979124 15772 7963352 TAX REFUND 900099 97156 97156 97156 23458957 13739314 47100 9672022 47560 1364433 4266937 417365 1447679 930280 222541 54134 434954 371947 20131 66733 274821 105628 363738 1581140 413575 REPAIRS & MAINTENANCE 2093275 CREMATORY EXPENSE 416562 MAUSOLEUM EXPENSE 231970 15125403 659856 394639 7647940 4546554 3516575 3810136 163279 161978 199931 182449 108818471 55222336 54167498 53596135 86780189 98363090 66466340 80474432 6000569 6875664 225602177 248405077 1208302 1172611 5997285 5044176 7205587 6216787 X 218396590 242188290 218396590 242188290 225602177 248405077 X 8333554 14403667 1054479 X X 0 1 X 1 0 2000 2000 2000 1 NYS CEMETERIES PAC 99 PINE STREET SUITE 207 ALBANY NY 12207 105407204 2000 PART I-A, LINE 1: THE GREEN-WOOD CEMETERY CONTRIBUTED TO THE NYS CEMETERIES PAC, AN UNRELATED ENTITY. 2683361 X X X 0 47036302 14272557 32763745 7353185 5583339 1769846 46053468 8375516 35366440 19062544 53596135 HEDGE FUNDS 67514940 F PRIVATE EQUITY PARTNERSHIPS 4985019 F REAL ESTATE PROPERTY 4400000 F REAL ESTATE INVESTMENT TRUST 3574473 F 80474432 ACCRUED PENSION LIABILITY 4058785 DUE TO AFFILIATES 985391 5044176 X 60124803 14403667 22794289 37197956 22926847 434954 97156 532110 23458957 19767186 5173893 5173893 14593293 434954 97156 532110 15125403 PART III, LINE 4: THE CEMETERY HOLDS ARTWORK THAT INCLUDES PHOTOGRAPHY AND PAINTINGS. THE CEMETERY HISTORIAN COLLECTS PHOTOGRAPHS AND MEMORABILIA ABOUT THE CEMETERY. IN ADDITION, THE CEMETERY BUYS PAINTINGS THAT ARE ABOUT THE RESIDENTS OF THE CEMETERY OR BY THE CEMETERY RESIDENTS. THE ARTWORK IS LOANED TO THE GREEN-WOOD HISTORIC FUND, A RELATED PARTY, FOR EXHIBITIONS TO THE PUBLIC. PART X, LINE 2: THE CEMETERY AND AFFILIATES RECOGNIZE THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE CEMETERY AND AFFILIATES HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE ATTRIBUTABLE TO CONSOLIDATED ENTITIES 22,794,289. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECLASS TAX REFUND TO PART VIII, LINE 11 97,156. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES ATTRIBUTABLE TO CONSOLIDATED ENTITIES 5,173,893. PART XII, LINE 4B - OTHER ADJUSTMENTS: RECLASS TAX REFUND TO PART VIII, LINE 11 97,156. CENTRAL AMERICA AND THE CARIBBEAN INVESTMENTS 50605197 EUROPE (INCLUDING ICELAND & GREENLAND) INVESTMENTS 11687081 0 0 0 0 0 0 62292278 0 62292278 1 0 1 1 1 0 PART III ACCOUNTING METHOD: SCHEDULE F, PART IV: THE ORGANIZATION IS NOT REQUIRED TO FILE FORM 5471, FORM 8865 AND FORM 8621 BECAUSE IT DOES NOT MEET THE APPLICABLE THRESHOLD OWNERSHIP OR OTHER FILING REQUIREMENTS OF EACH FORM. THE ORGANIZATION IS REQUIRED TO FILE FORM 926 BECAUSE IT DOES MEET THE APPLICABLE THRESHOLD OWNERSHIP OR OTHER FILING REQUIREMENTS OF THE FORM. 1 NYS ASSOCIATION OF CEMETERIES INC 500 25TH STREET BROOKLYN NY 11232 136617369 501(C)(6) 6625 0 GENERAL OPERATING SUPPORT 1 PART I, LINE 2: THE CEMETERY CONTRIBUTES FUNDS TO ORGANIZATIONS FOR GENERAL OPERATING PURPOSES WITHOUT RESTRICTION. THE TRANSACTIONS ARE REVIEWED AS PART OF THE FINANCIAL STATEMENT PREPARATION. X 0 0 X X X X 0 0 0 RICHARD J MOYLAN PRESIDENT 305987 0 17500 0 72469 0 127413 0 15929 0 539298 0 0 0 JEFFREY RICHMAN HISTORIAN 115484 0 750 0 3955 0 287851 0 17522 0 425562 0 0 0 ARTHUR PRESSON VP OF DESIGN & LANDSCAPE 146815 0 1000 0 7642 0 82995 0 17522 0 255974 0 0 0 ARLENE BASCOM VP & COMPTROLLER 197708 0 4500 0 16269 0 13016 0 17522 0 249015 0 0 0 LISA ALPERT VP. DEVELOPMENT 132885 0 5000 0 6191 0 10320 0 49939 0 204335 0 0 0 ERIC BARNA VP OF OPERATIONS 129345 0 10000 0 5032 0 6438 0 17522 0 168337 0 0 0 KESTUTIS DEMERECKAS SURVEYOR 114600 0 2000 0 2438 0 32000 0 0 0 151038 0 0 0 PART I, LINE 1A RICHARD MOYLAN, PRESIDENT, HAS A RESIDENCE THAT IS TAXABLE TO HIM AND VALUED AT $38,700 REPORTED IN SCHEDULE J PART II, SECTION B, COLUMN (III). FORM 990, PART VII, COLUMN (F) AND SCHEUDLE J, PART II, COLUMN (C): THESE TWO COLUMNS SHOW THE ACTUARIAL INCREASE OR DECREASE IN THE DEFINED BENEFIT PLAN FOR CALENDAR YEAR 2021. FORM 990, PART VI, SECTION B, LINE 11B GREEN-WOOD CEMETERY HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD MEMBERS OF THE ORGANIZATION FOR ANY COMMENTS. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C IF ANY OFFICER, DIRECTOR, OR OFFICIAL OF GREEN-WOOD KNOWS, BELIEVES, OR HAS REASON TO KNOW OR BELIEVE, THAT A CONFLICT OF INTEREST EXISTS WITH RESPECT TO ANY TRANSACTION INVOLVING GREEN-WOOD, OR ANY DECISION OF THE BOARD, OR ANY ACTION TAKEN BY AN OFFICER, DIRECTOR, OR OFFICIAL, SUCH PERSON SHALL INFORM THE BOARD OF THE EXISTENCE OF SUCH CONFLICT OF INTEREST OR POTENTIAL CONFLICT OF INTEREST IN WRITING. SUCH DISCLOSURE SHOULD BE SUBMITTED TO THE SECRETARY OF GREEN-WOOD, SENT TO GREEN-WOOD'S MAILING ADDRESS. THE SECRETARY SHALL THEN PROVIDE A COPY TO THE CHAIRPERSON OF THE AUDIT COMMITTEE AND THE PRESIDENT. IN THE EVENT THAT IT IS DETERMINED THAT A CONFLICT OF INTEREST EXISTS, AND THE OFFICER, DIRECTOR, OR OFFICIAL HAS MADE FULL DISCLOSURE OF THE FACTS SURROUNDING THE CONFLICT, THEN THE BOARD OF DIRECTORS SHALL DETERMINE WHETHER THE OFFICER, DIRECTOR, OR OFFICIAL MAY FULLY PARTICIPATE IN THE DELIBERATIONS AND VOTE ON THE PROPOSED TRANSACTION. IF THE OFFICER, DIRECTOR, OR OFFICIAL MERELY DISCLOSES THE EXISTENCE OF THE CONFLICT OF INTEREST OR POTENTIAL CONFLICT OF INTEREST, YET FAILS TO DISCLOSE OR IS PROHIBITED FROM DISCLOSING ALL MATERIAL FACTS REGARDING THE CONFLICT, THEN SUCH OFFICER, DIRECTOR, OR OFFICIAL SHALL BE PROHIBITED FROM PARTICIPATING IN ANY MANNER OR FORM IN THE DELIBERATIONS OR DECISIONS REGARDING THE AFFECTED TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 TOP MANAGEMENT AND KEY EMPLOYEE SALARIES ARE REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE AND BOARD OF TRUSTEES ON AN ANNUAL BASIS TO DETERMINE PERCENTAGE OF INCREASE. THEY USE THE FORM 990 OF OTHER SIMILAR ORGANIZATIONS AND A COMPENSATION SURVEY TO DETERMINE THE AMOUNT OF COMPENSATION. THIS PROCESS IS DOCUMENTED IN THE BOARD MINUTES AND WAS LAST UNDERTAKEN IN DECEMBER OF 2021. 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. THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. THE COPIES OF THESE DOCUMENTS ARE KEPT AT THE GREEN-WOOD CEMETERY'S OFFICE AND ONCE REQUESTED IT WILL BE SUPPLIED. FORM 990, PART XI, LINE 9: PENSION BENEFIT LIABILITY ADJUSTMENT 1,054,479. THE GREEN-WOOD CEMETERY PERPETUAL CARE FUND 500 25TH STREET BROOKLYN NY 11232 133046697 TO PROVIDE PERPETUAL CARE AND MAINTENANCE OF CEMETERY NY 501(C)(13) N/A THE GREEN-WOOD CEMETERY 1 THE GREEN-WOOD HISTORIC FUND INC 500 25TH STREET BROOKLYN NY 11232 113450678 TO PRESERVE AND RESTORE THE CEMETERY'S HISTORIC AND CULTURAL PROPERTY NY 501(C)(3) LINE 7 THE GREEN-WOOD CEMETERY 1 0 0 0 0 1 0 0 0 1 0 0 0 0 1 1 1 1 0 0 THE GREEN-WOOD CEMETERY PERPETUAL CARE FUND R 81262 COST THE GREEN-WOOD HISTORIC FUND INC Q 608530 COST THE GREEN-WOOD HISTORIC FUND INC O 1031667 COST