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EVERGREENS CEMETERY: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
EVERGREENS CEMETERY (EIN 11-0729120)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-11-15
IRS object ID
202223199349304042
Schema version
2021v4.2
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

FieldValueIRS element (for citing)
Return2022-11-15T09:25:04-06:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN271728945PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1PKF O'CONNOR DAVIES LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13001 SUMMER STREET 5TH FLOOR EASTAddressLine1Txt
CitySTAMFORDCityNm
State AbbreviationCTStateAbbreviationCd
ZIP06905ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN110729120EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1THE EVERGREENS CEMETERYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlEVERBusinessNameControlTxt
Phone7184555300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11629 BUSHWICK AVENUEAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112071849ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonKARIM PARCHMENTPersonNm
Person TitleCHIEF FINANCIAL OFFICERPersonTitleTxt
Phone7184555300PhoneNum
Signature2022-11-14SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstKARIMPersonFirstNm
Person LastPARCHMENTPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonGARRETT M HIGGINSPreparerPersonNm
PTINP00543209PTIN
Phone2033232400PhoneNum
Preparation2022-11-14PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJULIE BOSEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11629 BUSHWICK AVENUEAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112071849ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$56,029,803GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.THEEVERGREENSCEMETERY.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1849FormationYr
Legal Domicile StateNYLegalDomicileStateCd
Activity Or MissionTHE EVERGREENS IS A CEMETERY CORPORATION WHICH IS REGULATED UNDER NEW YORK STATE CEMETERY LAW.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee33TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$171,134TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$22,312NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$362,295PYContributionsGrantsAmt
CY Contributions Grants$169,735CYContributionsGrantsAmt
PY Program Service Revenue$6,000,595PYProgramServiceRevenueAmt
CY Program Service Revenue$5,993,472CYProgramServiceRevenueAmt
PY Investment Income$4,592,919PYInvestmentIncomeAmt
CY Investment Income$11,437,087CYInvestmentIncomeAmt
PY Other Revenue$43,566PYOtherRevenueAmt
CY Other Revenue$37,732CYOtherRevenueAmt
PY Total Revenue$10,999,375PYTotalRevenueAmt
CY Total Revenue$17,638,026CYTotalRevenueAmt
PY Grants And Similar Paid$100PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$100CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,417,576PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,442,130CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,475,914PYOtherExpensesAmt
CY Other Expenses$2,797,717CYOtherExpensesAmt
PY Total Expenses$5,893,590PYTotalExpensesAmt
CY Total Expenses$6,239,947CYTotalExpensesAmt
PY Revenues Less Expenses$5,105,785PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$11,398,079CYRevenuesLessExpensesAmt
Total Assets BOY$207,149,026TotalAssetsBOYAmt
Total Assets EOY$242,178,649TotalAssetsEOYAmt
Total Liabilities BOY$1,207,837TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,000,436TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$205,941,189NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$241,178,213NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE EVERGREENS, LOCATED IN BROOKLYN, NEW YORK IS A NONSECTARIAN NOT-FOR-PROFIT MEMBERSHIP CORPORATION AND IS A REGULATED CEMETERY CORPORATION UNDER THE NEW YORK STATE CEMETERY LAW. ITS MISSION IS TO SELL LOTS, GRAVES AND OTHER SPACE TO THE GENERAL PUBLIC FOR THE PURPOSE OF BURIAL OF THE HUMAN DEAD AND TO MAINTAIN THE GROUNDS OF THOSE BURIED. ALL SERVICES PROVIDED ARE CEMETERY RELATED WHICH INCLUDES INTERMENTS, GENERAL MAINTENANCE, SPECIAL ENDOWED CARE AND INSTALLATION OF FOUNDATIONS.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescTHE EVERGREENS CEMETERY WAS ORGANIZED IN 1849 AS A NON-SECTARIAN CEMETERY, UNDER THE RURAL CEMETERY ACT OF 1847. THE CEMETERY BORDERS BROOKLYN AND QUEENS AND COVERS 225 ACRES OF ROLLING HILLS AND GENTLY SLOPING MEADOWS. THE EVERGREENS IS THE FINAL RESTING PLACE OF MORE THAN 532,000 PEOPLE. IT OFFERS A SELECTION OF BURIAL OPTIONS INCLUDING FAMILY LOTS (TWO GRAVES AND UP), SINGLE GRAVES (ACCOMMODATES UP TO THREE INTERMENTS WHEN POSSIBLE), AN URN GARDEN, COMMUNITY AND PRIVATE FAMILY MAUSOLEUMS. IN ADDITION, THE CEMETERY OFFERS A CHAPEL MAUSOLEUM AND NICHES. THE EVERGREENS CEMETERY IS NAMED TO THE NATIONAL REGISTER OF HISTORIC PLACES AND IS ACCREDITED AS AN ARBNET LEVEL II ARBORETUM.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other SecYes (1)ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control Ent0TransactionWithControlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document18IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Employee33EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KARIM PARCHMENTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7184555300PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11629 BUSHWICK AVENUEAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP112071849ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeInd
JULIE BOSE
PRESIDENT & SECRETARY35.001.00Yes (X)Yes (X)$392,212$0$77,848
FREDERICK BLAND
CHAIRMAN1.002.00Yes (X)Yes (X)$54,648$0$0
T DENNIS SULLIVAN
TRUSTEE1.002.00Yes (X)$32,384$0$0
JENNIFER EISENSTADT
TRUSTEE1.001.00Yes (X)$25,300$0$0
WILLIAM R CLINE JR
TREASURER1.001.00Yes (X)Yes (X)$22,264$0$0
WELLINGTON CHEN
TRUSTEE1.001.00Yes (X)$16,192$0$0
KARIM PARCHMENT
CHIEF FINANCIAL OFFICER35.001.00Yes (X)$300,866$0$71,138
TODD KORTE
CHIEF OF OPERATIONS35.000.00$204,423$0$52,562Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,048,289TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$201,548TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K3IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
THE DAVEY TREE EXPERT COMPANY
PO BOX 94532CLEVELANDOH441014532LANDSCAPING SERVICES$493,934
CAMBRIDGE ASSOCIATES LLC
125 HIGH STREETBOSTONMA02110INVESTMENT ADVISORY SERVICES$416,964
STASI GENERAL CONTRACTING
78 WOOD COCK ROADWESTBURYNY11590INFRASTRUCTURE DEVELOPMENT$155,000
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
Government Grants$169,735GovernmentGrantsAmt
Total Contributions$169,735TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
SALES OF LOTS, GRAVES AND CRYPTS900099$4,151,926$4,151,926
SERVICE CHARGES900099$1,790,054$1,790,054
ENDOWED CARE ADDITIONS900099$51,492$51,492
FieldValueIRS element (for citing)
Total Program Service Revenue$5,993,472TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,124,970TotalRevenueColumnAmt
Unrelated Business Revenue$57,146UnrelatedBusinessRevenueAmt
Exclusion$6,067,824ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$63,600RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$25,868RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$37,732RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$37,732TotalRevenueColumnAmt
Exclusion$37,732ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$43,678,026SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$38,365,909SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$5,312,117SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,312,117TotalRevenueColumnAmt
Unrelated Business Revenue$113,988UnrelatedBusinessRevenueAmt
Exclusion$5,198,129ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$17,638,026TotalRevenueColumnAmt
Related Or Exempt Func Income$5,993,472RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$171,134UnrelatedBusinessRevenueAmt
Exclusion$11,303,685ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$100TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,249,837TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,451,387TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$55,171TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$392,531TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$293,204TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$18,970TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$51,100TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$660,076TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$71,615TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$85,255TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$7,765TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$70,174TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$490,429TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$80,719TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmt
DIRECT MAINT. CHARGES$1,105,323
MISCELLANEOUS$97,591
EQUIPMENT EXPENSES$58,700

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,239,947TotalAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$182,165BOYAmt
EOY$264,291EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$10,976,447BOYAmt
EOY$4,536,064EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,772,894BOYAmt
EOY$2,288,421EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$12,550,800LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$3,960,099LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$8,571,465BOYAmt
EOY$8,590,701EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$12,301,208BOYAmt
EOY$34,371,278EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$172,986,106BOYAmt
EOY$191,162,767EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$358,741BOYAmt
EOY$965,127EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$207,149,026BOYAmt
EOY$242,178,649EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$10,294BOYAmt
EOY$5,297EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,197,543BOYAmt
EOY$995,139EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,207,837BOYAmt
EOY$1,000,436EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$205,941,189BOYAmt
EOY$241,178,213EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$205,941,189BOYAmt
EOY$241,178,213EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$207,149,026BOYAmt
EOY$242,178,649EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$11,398,079ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$23,838,945NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$2,368,000InvestmentCostOrOtherBasisAmt
Book Value$2,368,000BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$442,112OtherCostOrOtherBasisAmt
Depreciation$437,112DepreciationAmt
Book Value$5,000BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,615,152OtherCostOrOtherBasisAmt
Depreciation$1,229,597DepreciationAmt
Book Value$385,555BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$8,125,536OtherCostOrOtherBasisAmt
Depreciation$2,293,390DepreciationAmt
Book Value$5,832,146BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$8,590,701TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

FieldValueIRS element (for citing)
DescALTERNATIVE INVESTMENTSDesc
Book Value$191,162,767BookValueAmt
Method ValuationFMethodValuationCd
FieldValueIRS element (for citing)
Total Book Value Securities$191,162,767TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDescAmtAmt
ACCRUED PENSION$984,164
DEPOSITS & ADVANCES$10,975
FieldValueIRS element (for citing)
Total Liability$995,139TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$41,585,660TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$23,838,945NetUnrealizedGainsInvstAmt
Other Revenue$108,689OtherRevenueAmt
Revenue Not Reported$23,947,634RevenueNotReportedAmt
Revenue Subtotal$17,638,026RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$17,638,026TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,376,305TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$136,358OtherExpensesIncludedAmt
Expenses Not Reported$136,358ExpensesNotReportedAmt
Expenses Subtotal$6,239,947ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$6,239,947TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE CONSOLIDATED FINANCIAL STATEMENT RECOGNITION AND/OR DISCLOSURE. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2018.
PART XI, LINE 2D - OTHER ADJUSTMENTS:RENT EXPENSES REPORTED ON PART VIII, LINE 6B 25,868. REVENUE ATTRIBUTABLE TO CONSOLIDATED ENTITY 82,821.
PART XII, LINE 2D - OTHER ADJUSTMENTS:RENT EXPENSES REPORTED ON PART VIII, LINE 6B 25,868. EXPENSES ATTRIBUTABLE TO CONSOLIDATED ENTITY 110,490.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp

FieldValueIRS element (for citing)
RegionCENTRAL AMERICA AND THE CARIBBEANRegionTxt
Offices0OfficesCnt
Employee0EmployeeCnt
Type Of Activities ConductedINVESTMENTSTypeOfActivitiesConductedTxt
Region Total Expenditures$82,174,595RegionTotalExpendituresAmt
FieldValueIRS element (for citing)
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$82,174,595SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$82,174,595TotalSpentAmt
Transfer To Foreign CorpYes (1)TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp OwnershipYes (1)ForeignCorpOwnershipInd
Passive Foreign Investmest CoYes (1)PassiveForeignInvestmestCoInd
Foreign PartnershipYes (1)ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART I, LINE 3:THE CEMETERY USED THE ACCRUAL METHOD OF ACCOUNTING TO ACCOUNT FOR ITS INVESTMENTS.
PART III ACCOUNTING METHOD:
PART IV, LINES 1, 3, 4, AND 5:THE CEMETERY IS NOT REQUIRED TO FILE FORMS 5471 OR 8621 BECAUSE IT DOES NOT MEET THE APPLICABLE OWNERSHIP THRESHOLD OR OTHER FILING REQUIREMENTS. THE CEMETERY IS REQUIRED TO FILE FORMS 926 AND 8865 BECAUSE IT MEETS THE APPLICABLE FILING THRESHOLD REQUIREMENT.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
JULIE BOSE
PRESIDENT & SECRETARY$347,212$0$45,000$0$0$0$29,117$0$48,731$0$470,060$0$0$0
KARIM PARCHMENT
CHIEF FINANCIAL OFFICER$265,866$0$35,000$0$0$0$22,439$0$48,699$0$372,004$0$0$0
TODD KORTE
CHIEF OF OPERATIONS$204,423$0$0$0$0$0$4,631$0$47,931$0$256,985$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE EVERGREENS CEMETERY IS A NONSECTARIAN NOT-FOR-PROFIT MEMBERSHIP CORPORATION AND IS A REGULATED CEMETERY CORPORATION UNDER THE NEW YORK STATE CEMETERY LAW. MEMBERS OF THE CORPORATION CONSIST OF THE LOT HOLDERS AND THEIR HEIRS.
FORM 990, PART VI, SECTION A, LINE 7ATHE EVERGREENS CEMETERY HOLDS AN ANNUAL CORPORATE MEETING WHICH IS OPEN TO ALL MEMBERS. MEMBERS OF THE CORPORATION CONSIST OF ALL LOT OWNERS (INCLUDES ALL BURIAL SPACES). A NOTICE OF THE MEETING IS PUBLISHED IN THE BROOKLYN EAGLE NOTIFYING ALL WHO WISH TO ATTEND. AT THE ANNUAL MEETING, THE MINUTE BOOK OF THE CORPORATION CONTAINING MINUTES OF THE MEETINGS FOR THE PRECEDING YEAR IS OPEN FOR INSPECTION. NOMINATIONS FOR INSPECTORS OF THE ELECTION ARE MADE AND INSPECTORS ARE ELECTED AND SWORN IN ACCORDINGLY. THE INSPECTORS RECEIVE AND EXAMINE THE PROXIES AND ASCERTAIN THE NUMBER OF MEMBERS PRESENT IN PERSON OR BY PROXY MEET THE REQUIRED NUMBER FOR A QUORUM. THE CHAIRMAN PRESENTS MOTIONS FOR THE ACTIONS OF THE TRUSTEES AND OFFICERS OF THE CORPORATION FOR THE PREVIOUS YEAR TO BE RATIFIED AND APPROVED. IN ADDITION, THE MEMBERS VOTE ON TRUSTEES NOMINATED TO SERVE THE CORPORATION. THE VOTES ARE COUNTED BY THE INSPECTORS AND THE RESULTS NOTED. ELECTED TRUSTEES SERVE TERMS OF THREE YEARS.
FORM 990, PART VI, SECTION A, LINE 7BAT THE ANNUAL MEETING OF THE MEMBERS, THE MEMBERS VOTE ON TRUSTEES NOMINATED TO SERVE THE CORPORATION. IN ADDITION, ANY TRUSTEE MAY BE REMOVED AT ANY MEETING OF THE MEMBERS, WITH OR WITHOUT CAUSE, BY THE AFFIRMATIVE VOTE OF TWO-THIRDS OF THE QUALIFIED VOTERS PRESENT, IN PERSON OR BY PROXY, IN WHICH CASE A SUCCESSOR SHALL FORTHWITH BE ELECTED AT SUCH MEETING FOR HIS OR HER UNEXPIRED TERM.
FORM 990, PART VI, SECTION B, LINE 11BTHE EVERGREENS 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. UPON COMPLETION OF THE FORM 990 IT IS REVIEWED BY MANAGEMENT AND BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE, FORM 990 IS ELECTRONICALLY SENT TO THE BOARD MEMBERS OF THE ORGANIZATION FOR ANY COMMENTS. SHOULD ANY QUESTIONS ARISE TO WHICH MANAGEMENT CANNOT PROVIDE A SATISFACTORY ANSWER, MANAGEMENT WILL REQUEST CLARIFICATION FROM THE TAX PREPARER. AFTER ALL QUESTIONS HAVE BEEN ANSWERED, THE BOARD WILL APPROVE THE FORM 990 AND INSTRUCT MANAGEMENT TO SIGN AND FILE THE RETURN WITH THE INTERNAL REVENUE SERVICE.
FORM 990, PART VI, SECTION B, LINE 12CTRUSTEES AND OFFICERS HAVE A DUTY TO THE CEMETERY TO GOVERN AFFAIRS HONESTLY AND ECONOMICALLY, EXERCISING THEIR BEST CARE, SKILL AND JUDGEMENT FOR THE BENEFIT OF THE CEMETERY. TO AVOID THE APPEARANCE OF IMPROPRIETY, THE TRUSTEES AND OFFICERS SHALL DISCLOSE TO THE BOARD ANY SITUATION IN WHICH THE TRUSTEE OR OFFICER HAS A CONFLICT OF INTEREST OR DUALITY THAT COULD BE REASONABLY VIEWED AS FORMING A BASIS FOR THAT PERSON TO ACT IN OTHER THAN THE BEST INTEREST OF THE CEMETERY AND FOLLOW THE PROCEDURES STATED IN THE POLICY GOVERNING THE PARTICIPATION ON BEHALF OF THE CEMETERY. PROCEDURES: A) ANY TRUSTEE HAVING A CONFLICT OF INTEREST SHOULD DISCLOSE SUCH INTEREST AND NOT VOTE ON THE MATTER AND IF REQUESTED, WITHDRAW FROM ANY DISCUSSION ON THE MATTER. B) BRING MATTER TO ATTENTION OF PRESIDENT OR CHAIR C) REQUIREMENT DOES NOT PREVENT TRUSTEE FROM STATING HIS OR HER OPINION D) APPLIES TO MEMBERS OF IMMEDIATE FAMILY ADHERENCE TO POLICY IS CONFIRMED ANNUALLY AT THE BOARD MEETING.
FORM 990, PART VI, SECTION B, LINE 15PRIOR TO THE ANNUAL MEETING, THE CHAIRMAN SURVEYS COMPARABLE CEMETERIES IN THE AREA TO DETERMINE THE CURRENT LEVEL OF COMPENSATION FOR EXECUTIVES. IN ADDITION TO THE WAGES OFFERED, THE CHAIRMAN FACTORS IN THE CURRENT ACTIVITY LEVEL OF THOSE CEMETERIES AS COMPARED TO THAT OF THE EVERGREENS AS WELL AS OTHER BENEFITS OFFERED. THE MATTER IS DISCUSSED BY THE TRUSTEES AND A DETERMINATION OF THE PRESIDENT AND CFO'S SALARY IS MADE AND VOTED ON BY THE BOARD. BOARD APPROVAL IS DOCUMENTED IN THE MINUTES AND WAS LAST UNDERTAKEN IN 2020.
FORM 990, PART VI, SECTION C, LINE 19THE CEMETERY MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS AVAILABLE ON GUIDESTAR.ORG. 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 AT 718-455-5300.
FORM 990, PART XII, LINE 2C:THE FULL BOARD OF TRUSTEES ASSUMES RESPONSIBILITY FOR THE SELECTION OF THE AUDITOR AND OVERSIGHT OF THE AUDIT. THERE WAS NO CHANGE IN THE BOARD'S OVERSIGHT PROCESS OF THE AUDIT OF THE FINANCIAL STATEMENTS.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1EVERGREENS CEMETERY PRESERVATION FOUNDATION INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line11629 BUSHWICK AVENUEAddressLine1Txt
CityBROOKLYNCityNm
State AbbreviationNYStateAbbreviationCd
ZIP11207ZIPCd
FieldValueIRS element (for citing)
EIN450637022EIN
Primary ActivitiesPROTECTION, PRESERVATION AND SUPPORT OF THE CEMETERYPrimaryActivitiesTxt
Legal Domicile StateNYLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 7PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1THE EVERGREENS CEMETERYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (1)ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other OrgYes (1)PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd