2021-05-07T11:09:56-05:00 2020-06-30 260794367 UHY ADVISORS MID-ATLANTIC MD INC 8601 ROBERT FULTON DRIVE SUITE 210 COLUMBIA MD 21046 990 2019-07-01 522198248 GARDEN OF REMEMBRANCE MEMORIAL PARK INC GARD 3014283000 14321 COMUS ROAD CLARKSBURG MD 20871 GLENN S EASTON EXECUTIVE DIRECTOR 3014283000 2021-05-07 1 NANCY JOHNSON P01593478 4107205220 2021-05-06 2019 2022-09-23 18:48:47Z GLENN S EASTON 14321 COMUS ROAD CLARKSBURG MD 20871 2850104 0 X WWW.GARDENOFREMEMBRANCE.ORG X 1999 MD TO OPERATE A MEMORIAL PARK AND PROVIDE BURIAL SERVICES TO THE PUBLIC THAT DIRECTLY SUPPORT AND MAINTAIN THE BASIC TENETS AND BELIEFS OF JUDAISM IN CONNECTION WITH THE PROVISION OF BURIAL SPACES, SERVICES, AND MEMORIALS. 15 15 12 0 0 0 239429 217291 706951 883367 197369 180816 574151 749566 1717900 2031040 0 0 0 0 715535 796420 0 0 0 891363 979729 1606898 1776149 111002 254891 12207797 12706160 9092095 9477243 3115702 3228917 TO OPERATE A MEMORIAL PARK AND PROVIDE BURIAL SERVICES TO THE PUBLIC THAT DIRECTLY SUPPORT AND MAINTAIN THE BASIC TENETS AND BELIEFS OF JUDAISM IN CONNECTION WITH THE PROVISION OF BURIAL SPACES, SERVICES, AND MEMORIALS. 0 0 1099625 1632933 TO PROVIDE BURIAL SPACES, MEMORIALS, AND SERVICES TO THE PUBLIC IN ACCORDANCE WITH THE TENETS AND BELIEFS OF JUDAISM. THE GARDEN OF REMEMBRANCE IS THE REGION'S ONLY NOT-FOR-PROFIT CEMETERY OPEN TO MEMBERS OF ALL JEWISH CONGREGATIONS AS WELL AS THOSE UNAFFILIATED WITH A CONGREGATION. IT IS JEWISH OWNED AND OPERATED, AND MANAGED BY A BOARD OF COMMUNITY LEADERS. CONGREGATIONS AND INDIVIDUALS TRUST THE MEMORIAL PARK TO CARRY OUT BURIAL ARRANGEMENTS WITH DIGNITY AS WELL AS IN ACCORDANCE WITH JEWISH VALUES AND PRACTICES. EACH YEAR THE MEMORIAL PARK INVITES THE REGION'S ENTIRE JEWISH COMMUNITY TO MEMORIAL SERVICES AT THE CEMETERY TO MARK THE HIGH HOLY DAYS. 1099625 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 7 0 1 12 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X THE ORGANIZATION 3014283000 14321 COMUS ROAD CLARKSBURG MD 20871 JOHN EICHBERG DIRECTOR 2.00 X 0 0 0 SUSAN HANENBAUM DIRECTOR 2.00 X 0 0 0 DON KAPLAN DIRECTOR 2.00 X 0 0 0 LINDA COLLIER DIRECTOR 2.00 X 0 0 0 WILL SCHLOSSENBERG DIRECTOR 2.00 X 0 0 0 BOB SHAPIRO AUDIT COUNSEL 2.00 X 0 0 0 RABBI MATTHEW H SIMON DIRECTOR 2.00 X 0 0 0 ALBERT SMALL JR DIRECTOR 2.00 X 0 0 0 STAN SMITH DIRECTOR 2.00 X 0 0 0 TED STEIN GENERAL COUNSEL 2.00 X 0 0 0 STEVE ROBINS DIRECTOR 2.00 X 0 0 0 TED ROSEN DIRECTOR 2.00 X 0 0 0 JONATHAN WEINBERG DIRECTOR 2.00 X 0 0 0 KEN MARKS CHAIR 2.00 X X 0 0 0 HANK LEVINE PRESIDENT 2.00 X X 0 0 0 JUDITH KRANZ VICE PRESIDENT 2.00 X X 0 0 0 ROBERT BANNER TREASURER 2.00 X X 0 0 0 JOAN GREENBAUM SECRETARY 2.00 X X 0 0 0 GLENN S EASTON EXECUTIVE DIRECTOR (START 1/1/2020) 40.00 X 0 0 0 SHELDON GROSBERG EXECUTIVE DIRECTOR (THRU 9/2019) 40.00 X 84667 0 0 DAVID KALER SALES DIRECTOR 40.00 X 146120 0 33334 230787 0 33334 1 0 1 0 0 217291 217291 MEMORIALS AND SERVICES 900099 883367 883367 883367 170870 170870 661375 651429 9946 9946 9946 917201 167635 749566 749566 2031040 1632933 0 180816 279453 245806 33647 393432 211886 181546 77837 49396 28441 882 882 44816 25140 19676 16360 16360 154363 84284 70079 34526 34526 74787 6106 68681 23836 23836 14746 2089 12657 421 421 188767 188767 42646 18477 24169 4443 4443 MEMORIAL SERVICES 298422 298422 GROUNDS MAINTENANCE 122611 122611 DUES & SUBSCRIPTIONS 3801 3801 1776149 1099625 676524 0 39018 128253 1143596 1339294 1331924 1310859 870307 1057422 3663566 3639475 3480 4574 1440304 649302 812208 791002 4200134 4288609 143564 146672 12207797 12706160 873546 904102 2506188 2766820 23437 12908 1650000 1676503 4038924 4116910 9092095 9477243 X 754854 864134 2360848 2364783 3115702 3228917 12207797 12706160 254891 -123564 -18112 0 X X 0 1 X 1 0 X 812018 36262 1281682 239429 204091 2573482 696761 1255339 1321533 1410380 1800568 6484581 1508779 1291601 2603215 1649809 2004659 9058063 792000 10184 1258411 190000 44000 2294595 0 792000 10184 1258411 190000 44000 2294595 6763468 21812 96882 150346 197369 181816 648225 21812 96882 150346 197369 181816 648225 1530591 1388483 2753561 1847178 2186475 9706288 0.69680 0.68730 0.06680 0.06260 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4125 4125 1009082 339218 669864 232443 203543 28900 194654 106541 88113 791002 DEPOSITS 13249 NOTE PAYABLE TO WASHINGTON HEBREW CONGREGATION 4103661 4116910 X 1590942 -123564 -298422 -421986 2012928 18112 18112 2031040 1459615 0 1459615 18112 298422 316534 1776149 PART X, LINE 2: ACCOUNTING FOR UNCERTAIN TAX POSITIONS - THE MEMORIAL PARK COMPLIES WITH THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD CODIFICATION TOPIC ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. UNDER THIS POLICY, THE MEMORIAL PARK MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY-THAN-NOT THAT THE TAX POSITION WOULD BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT EVALUATED THE MEMORIAL PARK'S TAX POSITIONS AND CONCLUDED THAT NO UNCERTAIN TAX POSITIONS HAVE BEEN TAKEN BY THE MEMORIAL PARK FOR THE YEAR ENDED JUNE 30, 2020. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD -298,422. PART XII, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD 298,422. X 0 0 0 0 0 0 0 0 0 DAVID KALER SALES DIRECTOR 146120 0 0 0 0 0 11166 0 22168 0 179454 0 0 0 PART I, LINE 3 FOR EMPLOYEES: CEMETERY AND FUNERAL INDUSTRY, AND NON-PROFIT ORGANIZATION STUDIES AND COMPARABILITY REPORTS ARE REVIEWED BY THE EXECUTIVE DIRECTOR IN DETERMINING COMPENSATION. SALARIES OF THE EXECUTIVE DIRECTOR AND KEY EMPLOYEES ARE DETERMINED VIA REVIEW BY THE EXECUTIVE COMMITTEE AND BOARD OF DIRECTORS. THE DIRECTORS UTILIZE PRIOR KNOWLEDGE REGARDING MANAGEMENT SALARIES IN THE NON-PROFIT SECTOR TO DETERMINE AND APPROVE COMPENSATION. FORM 990, PART VI, SECTION A, LINE 6 WASHINGTON HEBREW CONGREGATION IS THEIR ONLY MEMBER. FORM 990, PART VI, SECTION A, LINE 7A WASHINGTON HEBREW CONGREGATION APPOINTS MEMBERS OF THE BOARD OF DIRECTORS, WHICH IS THE GOVERNING BOARD. FORM 990, PART VI, SECTION A, LINE 7B THE BOARD OF DIRECTORS OF THE WASHINGTON HEBREW CONGREGATION CAN APPOINT MEMBERS OF THE GARDEN OF REMEMBRANCE BOARD. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE EXECUTIVE COMMITTEE WHICH INCLUDES THE PRESIDENT, CHAIRMAN OF THE BOARD, VICE PRESIDENT, AND TREASURER PRIOR TO FILING. THE FORM 990 IS SENT TO BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C ENFORCEMENT OF POLICIES IS REVIEWED AT VARIOUS BOARD MEETINGS THROUGHOUT THE YEAR. FORM 990, PART VI, SECTION B, LINE 15 FOR EMPLOYEES: CEMETERY AND FUNERAL INDUSTRY, AND NON-PROFIT ORGANIZATION STUDIES AND COMPARABILITY REPORTS ARE REVIEWED BY THE EXECUTIVE DIRECTOR IN DETERMINING COMPENSATION. SALARIES OF THE EXECUTIVE DIRECTOR AND KEY EMPLOYEES ARE DETERMINED VIA REVIEW BY THE EXECUTIVE COMMITTEE AND BOARD OF DIRECTORS. THE DIRECTORS UTILIZE PRIOR KNOWLEDGE REGARDING MANAGEMENT SALARIES IN THE NON-PROFIT SECTOR TO DETERMINE AND APPROVE COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PART XII, LINE 2C THE ORGANIZATION HAS NOT CHANGED THE PROCESS FROM THE PRIOR YEAR. WASHINGTON HEBREW CONGREGATION 3935 MACOMB STREET NW WASHINGTON DC 20016 530196646 BOARD MEMBER APPROVAL DC 501(C)(3) 170(B)(1)(A) 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 WASHINGTON HEBREW CONGREGATION E 3528456 LOAN PRINCIPAL WASHINGTON HEBREW CONGREGATION E 575205 ACCRUED INTEREST ON SIGNED NOTE