PROPRIETORS OF THE ROSEDALE CEMETE: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- PROPRIETORS OF THE ROSEDALE CEMETE (EIN 22-1240840)
- Tax period
- 2020-01-01 to 2020-12-31
- Filed
- 2021-10-01
- IRS object ID
- 202142749349300429
- Schema version
- 2020v4.1
- 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 | 2021-10-01T09:41:46-04:00 | ReturnTs |
| Tax Period End | 2020-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RA FREDERICKS & COMPANY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 170 CHANGEBRIDGE RD UNIT B-4 | AddressLine1Txt |
| City | Montville | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07045 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 221240840 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | The Proprietors of the Rosedale Cemetery | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PROP | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | Po Box 728 | AddressLine1Txt |
| City | Orange | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07051 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Peter Ryan | PersonNm |
| Person Title | General Manager | PersonTitleTxt |
| Phone | 9736730127 | PhoneNum |
| Signature | 2021-07-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | Peter | PersonFirstNm |
| Person Last | Ryan | PersonLastNm |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | Ralph A Fredericks | PreparerPersonNm |
| PTIN | P00366761 | PTIN |
| Phone | 9735756200 | PhoneNum |
| Preparation | 2021-10-01 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 0 | TrustedCustomerCd |
| OOB Security Verification | 00 | OOBSecurityVerificationCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Peter Ryan | PrincipalOfficerNm |
| Gross Receipts | $7,715,465 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | ROSEDALECEMETERY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1840 | FormationYr |
| Legal Domicile State | NJ | LegalDomicileStateCd |
| Activity Or Mission | Operation of the Rosedale Cemetery | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 9 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,786,400 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,294,220 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,782,384 | PYInvestmentIncomeAmt |
| CY Investment Income | $695,309 | CYInvestmentIncomeAmt |
| PY Other Revenue | $100,151 | PYOtherRevenueAmt |
| CY Other Revenue | $126,252 | CYOtherRevenueAmt |
| PY Total Revenue | $3,668,935 | PYTotalRevenueAmt |
| CY Total Revenue | $3,115,781 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $677,312 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $763,248 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,384,461 | PYOtherExpensesAmt |
| CY Other Expenses | $1,653,823 | CYOtherExpensesAmt |
| PY Total Expenses | $2,061,773 | PYTotalExpensesAmt |
| CY Total Expenses | $2,417,071 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,607,162 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $698,710 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $32,672,836 | TotalAssetsBOYAmt |
| Total Assets EOY | $35,648,244 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $123,666 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $259,828 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $32,549,170 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $35,388,416 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Operation of the Rosedale Cemetery | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $971,263 | ExpenseAmt |
| Revenue | $1,140,693 | RevenueAmt |
| Desc | CEMETERY OPERATIONS - OPERATION AND MAINTENANCE OF CEMETERY GROUNDS | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $455,794 | ExpenseAmt |
| Revenue | $1,166,297 | RevenueAmt |
| Desc | CREMATORY OPERATIONS - CREMATION OF HUMAN REMAINS | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,427,057 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (true) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 22 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 9 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (true) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (true) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | false | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | false | RegularMonitoringEnfrcInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Peter Ryan | PersonNm |
| Phone | 9736730127 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | Po Box 728 | AddressLine1Txt |
| City | Orange | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07051 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|
| Peter Ryan | |||||||
| General Manager | 55.00 | 0.00 | Yes (X) | $176,441 | $0 | $9,631 | |
| Steven Marshall | |||||||
| President | 4.00 | 0.00 | Yes (X) | $12,150 | $0 | $0 | Yes (X) |
| James Malik | |||||||
| Board Member | 3.00 | 0.00 | $10,150 | $0 | $0 | Yes (X) | |
| Michael Guariglia | |||||||
| Vice PresidentSecretary | 2.50 | 0.00 | Yes (X) | $9,900 | $0 | $0 | Yes (X) |
| Jerome Donovan | |||||||
| Treasurer | 3.00 | 0.00 | Yes (X) | $9,725 | $0 | $0 | Yes (X) |
| John Rollo | |||||||
| Board Member | 1.00 | 0.00 | $7,850 | $0 | $0 | Yes (X) | |
| I Jackson Angell III | |||||||
| Board Member | 2.00 | 0.00 | $6,800 | $0 | $0 | Yes (X) | |
| Rita Williams-Bogar | |||||||
| Board Member | 1.00 | 0.00 | $6,350 | $0 | $0 | Yes (X) | |
| C Chapin Durling | |||||||
| Board Member | 1.00 | 0.00 | $5,950 | $0 | $0 | Yes (X) | |
| Beth Yingling | |||||||
| Board Member | 1.00 | 0.00 | $5,950 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $251,266 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $9,631 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Merendino Cemetery Care | PersonNm |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1048 West Blancke Street | AddressLine1Txt |
| City | Linden | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | Ground Maintenance | ServicesDesc |
| Compensation | $579,265 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Cemetery & Operations | 812900 | $1,127,923 | $1,127,923 |
| Crematory & Columbarium | 812900 | $1,166,297 | $1,166,297 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,294,220 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $274,065 | TotalRevenueColumnAmt |
| Exclusion | $274,065 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $12,770 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $12,770 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,770 | TotalRevenueColumnAmt |
| Exclusion | $12,770 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,020,928 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,599,684 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $421,244 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $421,244 | TotalRevenueColumnAmt |
| Exclusion | $421,244 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Statutory Fees | Desc |
| Business | 812900 | BusinessCd |
| Total Revenue Column | $113,482 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $113,482 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $113,482 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,115,781 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $2,407,702 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $708,079 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $272,162 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $385,266 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,418 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,405 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $41,997 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,832 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,175 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,514 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $83,803 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,918 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,265 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $71,117 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $267,336 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,148 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Ground Help & All maintenanc | $738,237 | $738,237 |
| Supplies | $76,731 | $76,731 |
| Automobile and Vehicle Expen | $3,092 | $3,092 |
| EQUIPMENT RENTAL AND MAINTEN | $102,831 | $102,831 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,824 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,417,071 | TotalAmt |
| Program Services | $0 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $146,146 | BOYAmt |
| EOY | $213,770 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $671,681 | BOYAmt |
| EOY | $1,279,568 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $73,933 | BOYAmt |
| EOY | $94,578 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,744 | BOYAmt |
| EOY | $7,033 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,293,770 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,661,609 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,214,505 | BOYAmt |
| EOY | $2,632,161 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,063,556 | BOYAmt |
| EOY | $8,060,592 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,577,747 | BOYAmt |
| EOY | $23,360,542 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $918,524 | BOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,672,836 | BOYAmt |
| EOY | $35,648,244 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $123,666 | BOYAmt |
| EOY | $259,828 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $123,666 | BOYAmt |
| EOY | $259,828 | 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 | $32,549,170 | BOYAmt |
| EOY | $35,388,416 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,549,170 | BOYAmt |
| EOY | $35,388,416 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $32,672,836 | BOYAmt |
| EOY | $35,648,244 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $698,710 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $2,935,308 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | -$794,772 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $11,104,008 | BeginningYearBalanceAmt |
| Contributions | $113,482 | ContributionsAmt |
| Investment Earnings Or Losses | $1,432,223 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $111,641 | OtherExpendituresAmt |
| End Year Balance | $12,538,072 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,544,485 | BeginningYearBalanceAmt |
| Contributions | $90,299 | ContributionsAmt |
| Investment Earnings Or Losses | $1,767,060 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $297,836 | OtherExpendituresAmt |
| End Year Balance | $11,104,008 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $10,191,316 | BeginningYearBalanceAmt |
| Contributions | $125,162 | ContributionsAmt |
| Investment Earnings Or Losses | -$625,858 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $146,135 | OtherExpendituresAmt |
| End Year Balance | $9,544,485 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $9,062,518 | BeginningYearBalanceAmt |
| Contributions | $68,611 | ContributionsAmt |
| Investment Earnings Or Losses | $1,205,821 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $145,634 | OtherExpendituresAmt |
| End Year Balance | $10,191,316 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,776,710 | BeginningYearBalanceAmt |
| Contributions | $75,580 | ContributionsAmt |
| Investment Earnings Or Losses | $408,988 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $198,760 | OtherExpendituresAmt |
| End Year Balance | $9,062,518 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $143,015 | OtherCostOrOtherBasisAmt |
| Book Value | $143,015 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,945,740 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,430,509 | DepreciationAmt |
| Book Value | $1,515,231 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,635,602 | OtherCostOrOtherBasisAmt |
| Depreciation | $891,965 | DepreciationAmt |
| Book Value | $743,637 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $569,413 | OtherCostOrOtherBasisAmt |
| Depreciation | $339,135 | DepreciationAmt |
| Book Value | $230,278 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,632,161 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (3 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| Old Westbury Fixed Income Fund-Publ | $8,491,189 | F |
| Old West Large Cap Fund-Publicly Tr | $10,913,670 | F |
| Old West Small & Midcap-Strategies | $3,955,683 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $23,360,542 | TotalBookValueSecuritiesAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,216,453 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $2,935,308 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$794,772 | OtherRevenueAmt |
| Revenue Not Reported | $2,140,536 | RevenueNotReportedAmt |
| Revenue Subtotal | $3,075,917 | RevenueSubtotalAmt |
| Other Revenues Not Included | $39,864 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $39,864 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $3,115,781 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,377,207 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $2,377,207 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $39,864 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $39,864 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,417,071 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Endowment funds intended uses (Part V, line 4) | PERPETUAL CARE OF SPECIFIED PLOTS AND GRAVES AND THE MAINTENANCE AND PRESERVATION OF THE CEMETERY. |
| Other revenues not included on Form 990 (Part XI, line 2d) | FASB Pension Expense |
| Other revenues included on Form 990 (Part XI, line 4b) | Expenses netted to revenue for financial statements |
| Other expenses included on Form 990 (Part XII, line 4b) | Expenses netted to revenue for financial statements |
| Footnote for uncertain tax position under FIN 48 (Part X) | The Cemetery is exempt from Federal income taxes under the provisions of Section 501(c)(13) of the Internal Revenue Code and, except for taxes pertaining to unrelated business income, is exempt from federal and state income taxes. No provision has been made for income taxes as the Cemetery has no significant unrelated business taxable income. Management has reviewed the Cemeterys tax positions as of December 31, 2020 and concluded that the Cemetery has no assets or liabilities for net unrecognized tax benefits relating to uncertain tax positions. Additionally, the Cemetery is unaware of any tax positions for which it would be reasonably possible that the total amounts of unrecognized tax assets or liabilities would change significantly in the next twelve months. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Peter Ryan | PersonNm |
| Title | General Manager | TitleTxt |
| Base Compensation Filing Org | $167,864 | BaseCompensationFilingOrgAmt |
| Bonus Filing Organization | $8,577 | BonusFilingOrganizationAmount |
| Deferred Compensation Flng Org | $9,631 | DeferredCompensationFlngOrgAmt |
| Total Compensation Filing Org | $186,072 | TotalCompensationFilingOrgAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Officer directors etc family relationship Part VI line 2 | Robert Gist Sr. was manager/officer of the Cemetery through May 2019 and had a family relationship with Robert Gist IV an employee of the Cemetery. |
| Members or stockholder classes and rights Part VI line 6 | Each owner of a grave, crypt or niche is a member of the cemetery company and has one vote for each grave, crypt or niche owned. The members vote to elect the members of the Board of managers, which is the Cemetery Companys governing body. |
| Member election for additional members Part VI line 7a | Each owner of a grave, crypt or niche is a member of the cemetery company and has one vote for each grave, crypt or niche owned. The members vote to elect the members of the Board of managers, which is the Cemetery Companys governing body. |
| Form 990 governing body review Part VI line 11 | Form 990 was distributed to the entire board prior to filing it. It was reviewed in detail by the Boards treasurer and one additional board member prior to filing it. |
| CEO executive director top management comp Part VI line 15a | ANNUAL REVIEW BY THE BOARD OF MANAGERS |
| Governing documents etc available to public Part VI line 19 | INFORMATION IS PROVIDED TO THE PUBLIC UPON REQUEST. |
| Explanation of other changes in net assets or fund balances Part XI line 9 | FASB PENSION ADJUSTMENT |