2021-11-12T15:08:52-06:00 2020-12-31 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2020-01-01 135120739 THE GREEN-WOOD CEMETERY GREE 7187887850 500 25TH STREET BROOKLYN NY 112321755 RICHARD J MOYLAN PRESIDENT 7187887850 2021-11-15 1 RICHARD MOYLAN XXX-XX-XXXX GARRETT M HIGGINS P00543209 9143818900 2021-11-10 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z RICHARD J MOYLAN 500 25TH STREET BROOKLYN NY 112321755 23097175 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). 15 15 124 15 6829 0 282126 15022 10369643 12560252 6703874 7974477 29539 30252 17385182 20580003 242958 51704 0 0 8815577 9099952 0 0 0 6213055 5955037 15271590 15106693 2113592 5473310 208864929 225602177 7029950 7205587 201834979 218396590 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 1 1 0 0 0 1 0 0 1 1 0 0 1 1 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 1 0 1 46 0 124 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 15 15 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 RICHARD J MOYLAN PRESIDENT 38.00 2.00 X 397223 0 237585 ARLENE BASCOM VP & COMPTROLLER 38.00 2.00 X 228352 0 29713 ARTHUR PRESSON VP OF DESIGN & LANDSCAPE 39.00 1.00 X 148902 0 84518 KESTUTIS DEMERECKAS SURVEYOR 39.00 1.00 X 138085 0 88155 LISA ALPERT VP. DEVELOPMENT 2.00 38.00 X 146475 0 58434 SONIA BENNETT CHIEF ACCOUNTANT 39.00 1.00 X 131026 0 68072 FRANK MORELLI PLANT & FACILITIES MANAGER 39.00 1.00 X 118812 0 52074 JEFFREY RICHMAN HISTORIAN 5.00 35.00 X 116272 0 51269 ERIC BARNA VP OF OPERATIONS 39.00 1.00 X 139163 0 20190 SARA DURKACS CORPORATE SECRETARY 39.00 1.00 X 128730 0 6973 PETER DAVIDSON CHAIRMAN & DIRECTOR 5.00 1.00 X X 0 0 0 MICHAEL C BROOKS DIRECTOR 5.00 1.00 X 0 0 0 EARL D WEINER DIRECTOR 2.00 0.50 X 0 0 0 CARLA SHEN DIRECTOR 2.00 0.50 X 0 0 0 SAMUEL WHITE DIRECTOR 2.00 0.50 X 0 0 0 SAM SIFTON DIRECTOR 2.00 0.50 X 0 0 0 ALLIE SWEENEY DIRECTOR 2.00 0.50 X 0 0 0 JIM ROSSMAN DIRECTOR 2.00 0.50 X 0 0 0 LARK-MARIE ANTON DIRECTOR 2.00 0.50 X 0 0 0 BEVIN CLINE DIRECTOR 2.00 0.50 X 0 0 0 KATHY KERIMAN-LEICHT DIRECTOR 2.00 0.50 X 0 0 0 RUDOLPH WYNTER DIRECTOR 2.00 0.50 X 0 0 0 C PAYSON COLEMAN DIRECTOR 2.00 0.50 X 0 0 0 KRYSTYNA HOUSER DIRECTOR 2.00 0.50 X 0 0 0 HUGH O'KANE JR DIRECTOR 2.00 0.50 X 0 0 0 1693040 0 696983 11 0 1 0 INTERBORO PROPERTY MANAGEMENT CORP 1850 83RD STREET BROOKLYN NY 11214 CONSTRUCTION 1335228 WEST NEW YORK RESTORATION OF CT INC 1800 BOSTON ROAD BRONX NY 10460 CONSTRUCTION 1264759 BRIGHTVIEW LANDSCAPES LLC PO BOX 740655 ATLANTA GA 30374 LAWN MAINTENANCE 1064217 US SECURITY ASSOCIATES PO BOX 931703 ATLANTA GA 31193 SECURITY 598131 NORTHEAST STAINED GLASS LLC 55 MILL STREET SUITE 1 NEWTON NJ 07860 CONSTRUCTION 393790 17 10870 4152 15022 SALE OF BURIAL 812220 8194849 8194849 SERVICE CHARGES 812220 4365403 4365403 12560252 1479140 -242 1479382 30252 0 30252 30252 30252 9012509 2517172 6495337 6495337 7071 6488266 20580003 12560252 6829 7997900 51704 1626258 4803957 10207 1582352 1077178 88529 65750 461758 330950 12638 113169 257773 90963 332000 1067349 423511 REPAIRS & MAINTENANCE 2041342 CREMATORY EXPENSE 433380 MAUSOLEUM EXPENSE 209846 MISCELLANEOUS 26079 15106693 506664 659856 10648563 7647940 3345233 3516575 163188 163279 165796 199931 106819847 52652349 51336425 54167498 78970166 86780189 58379120 66466340 5349774 6000569 208864929 225602177 1792188 1208302 5237762 5997285 7029950 7205587 X 201834979 218396590 201834979 218396590 208864929 225602177 X 5473310 11890216 -801915 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1000 1000 1000 1 NYS CEMETERIES PAC 99 PINE STREET SUITE 207 ALBANY NY 12207 105407204 1000 PART I-A, LINE 1: THE GREEN-WOOD CEMETERY CONTRIBUTED TO THE NYS CEMETERIES PAC, AN UNRELATED ENTITY. 2677421 X X X 0 45509096 13322480 32186616 6912851 5426184 1486667 46053468 8344432 33903685 20494215 54167498 HEDGE FUNDS 54568744 F PRIVATE EQUITY PARTNERSHIPS 4896531 F REAL ESTATE PROPERTY 3900000 F REAL ESTATE INVESTMENT TRUST 3101065 F 66466340 ACCRUED PENSION LIABILITY 5363295 DUE TO AFFILIATES 633990 5997285 X 58833327 11890216 26824866 38715082 20118245 461758 461758 20580003 19051114 4406179 4406179 14644935 461758 461758 15106693 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 26,824,141. GAIN ON DISPOSAL OF FIXED ASSET 725. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES ATTRIBUTABLE TO CONSOLIDATED ENTITIES 4,406,179. CENTRAL AMERICA AND THE CARIBBEAN INVESTMENTS 36834502 EUROPE (INCLUDING ICELAND & GREENLAND) INVESTMENTS 12609538 0 0 0 0 0 0 49444040 0 49444040 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. 1 THE BROOKLYN HISTORICAL SOCIETY 128 PIERREPONT STREET BROOKLYN NY 11201 111630813 501(C)(3) 9340 GENERAL OPERATING SUPPORT BROOKLYN BOTANIC GARDEN 1000 WASHINGTON AVENUE BROOKLYN NY 11225 112417338 501(C)(3) 5500 GENERAL OPERATING SUPPORT 2 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 299226 0 17500 0 80497 0 222125 0 15460 0 634808 0 0 0 ARLENE BASCOM VP & COMPTROLLER 202672 0 6000 0 19680 0 12648 0 17065 0 258065 0 0 0 ARTHUR PRESSON VP OF DESIGN & LANDSCAPE 136767 0 0 0 12135 0 67512 0 17006 0 233420 0 0 0 KESTUTIS DEMERECKAS SURVEYOR 120405 0 2000 0 15680 0 63813 0 24342 0 226240 0 0 0 LISA ALPERT VP. DEVELOPMENT 135380 0 5000 0 6095 0 9873 0 48561 0 204909 0 0 0 SONIA BENNETT CHIEF ACCOUNTANT 100619 0 2000 0 28407 0 68072 0 0 0 199098 0 0 0 FRANK MORELLI PLANT & FACILITIES MANAGER 90606 0 1000 0 27206 0 52074 0 0 0 170886 0 0 0 JEFFREY RICHMAN HISTORIAN 109197 0 750 0 6325 0 34204 0 17065 0 167541 0 0 0 ERIC BARNA VP OF OPERATIONS 130227 0 4000 0 4936 0 3125 0 17065 0 159353 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 2020. 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 2020. 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 -802,640. GAIN ON DISPOSAL OF FIXED ASSET 725. 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 Q 84102 COST THE GREEN-WOOD HISTORIC FUND INC O 1339650 COST