2020-09-11T14:05:37-05:00 2019-10-31 132572848 OWEN PETERSEN AND CO LLP 399 ROUTE 109 SUITE 2 WEST BABYLON NY 11704 990 2018-11-01 111734488 MAPLE GROVE CEMETERY ASSOCIATION MAPL 7185443600 127-15 KEW GARDENS ROAD KEW GARDENS NY 11415 BONNIE DIXON PRESIDENT 7185443600 2020-09-10 1 LISA MARTINELLI BOWMAN P00292312 6313219800 2020-09-10 98.116.112.45 2020-09-10 16:37:18 ED P BDE6D28DFE3075F150CBCE31A3EFA588EEB75767 BDE6D28DFE3075F150CBCE31A3EFA588EEB75767 2018 2022-01-07 14:23:13Z BONNIE DIXON 127-15 KEW GARDENS ROAD KEW GARDENS NY 11415 8979783 0 X WWW.MAPLEGROVECENTER.ORG X 1875 NY MAPLE GROVE IS A NON-SECTARIAN CEMETERY SERVING THE QUEENS, NEW YORK AREA. 7 6 25 0 0 0 50 200 1364738 1379102 1895138 1560644 2226940 2521867 5486866 5461813 0 0 0 0 2498528 3300283 0 0 0 1436752 1425932 3935280 4726215 1551586 735598 85192901 91435923 217970 1243114 84974931 90192809 MAPLE GROVE IS A NON-SECTARIAN CEMETERY SERVING THE QUEENS, NEW YORK AREA. 0 0 3968513 3930203 INTERMENTS AND MAINTENANCE OF THE CEMETERY. 3968513 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 1 0 0 1 19 0 25 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 6 1 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X BONNIE DIXON MAPLE GROVE CEMETERY ASSOCIATION 7185443600 127-15 KEW GARDENS ROAD KEW GARDENS KEW GARDENS NY 11415 MRS HAZEL M KOEHLER TRUSTEE 1.00 X 4500 0 14400 MR FRED BROWNSON CHAIRMAN/SECRETARY 5.00 X X 31500 0 0 MR GREG LAVINE TRUSTEE 1.00 X 4500 0 0 MRS ROBIN REEVES TRUSTEE 1.00 X 4500 0 0 MR JOHN LAFFERTY TRUSTEE 2.00 X 7500 0 0 ANDREA CRAWFORD TRUSTEE 2.00 X 7500 0 0 ROBERT BETHGE TRUSTEE 1.00 X 4500 0 0 LEN SCALA TREASURER/VP OF FINANCE 28.00 X 88608 0 31165 WILLIAM NIELSEN ESQ ASSISTANT SECRETARY 1.00 X 0 0 0 BONNIE DIXON PRESIDENT 32.00 X 154911 0 43173 PHILLIP RASH-FLYNN VP OF OPERATIONS 40.00 X 115304 0 37528 423323 0 126266 2 0 1 0 BRIGHTVIEW LANDSCAPES LLC 401 PLYMOUTH ROAD SUITE 500 PLYMOUTH MEETING PA 19462 LANDSCAPING 442927 MATTHEWS INTERNATIONAL CORP TWO NORTH SHORE CENTER PITTSBURGH PA 15212 BRONZE MEMORIALS 281639 2 200 200 INTERMENTS 1264692 1264692 114410 114410 1379102 1531410 1531410 3122626 12000 3105392 0 17234 12000 29234 29234 2934445 412578 2521867 2521867 5461813 3930203 0 1531410 524867 198380 326487 1127327 1007725 119602 80975 66800 14175 1446683 1383535 63148 120431 94713 25718 15948 15948 64475 64475 465928 455881 10047 11306 11306 46785 40406 6379 53545 39145 14400 66812 52286 14526 8065 8065 2825 2825 235677 195141 40536 81126 67172 13954 REPAIRS & MAINTENANCE 138241 126440 11801 SECURITY 104948 104948 MATERIALS 68286 68286 BANK AND CREDIT CARD FE 31768 31768 30197 24581 5616 4726215 3968513 757702 0 500 16820 1580008 1597495 11126634 11042661 7924653 3666634 4180042 4258019 28365284 31258538 39461526 42802163 478907 460227 85192901 91435923 217970 1243114 217970 1243114 X 49710442 51673260 6990 6990 35257499 38512559 84974931 90192809 85192901 91435923 735598 4482280 0 X 0 1 X 1 0 35257499 338875 2973071 56886 38512559 34833784 288530 206448 71263 35257499 30998630 303835 3603084 71765 34833784 29769782 269528 1031187 71867 30998630 29151136 238300 451210 70864 29769782 1.00000 0 0 6616501 2537930 4078571 881784 705333 176451 426368 423371 2997 4258019 VANGUARD EXTENDED MKT - 61,213.71 SHARES 5506173 F CLARION LION - 4,058.06 SHARES 6227047 F SIGULER GUFF PRIVATE EQUITY FUNDS 1341378 F LIGHTHOUSE - 3,465.083 SHARES 8118223 F VANGUARD 500 INDEX FUND - 29,144.90 SHARES 8178935 F NORTHGATE PRIVATE EQUITY FUNDS 1052526 F STRATEGIC PARTNERS PRIVATE EQUITY FUNDS 1335385 F VANGUARD 500 INDEX FUND - 38,899.77 SHARES 10916443 F RCP FUND XIII 126053 F 42802163 X 10104232 4482280 160139 4642419 5461813 0 5461813 4886354 160139 160139 4726215 0 4726215 PART V, LINE 4: THE PERMANENT MAINTENANCE FUND AND THE ENDOWMENT TRUST FUND REPRESENT RESOURCES THAT ARE SUBJECT TO CERTAIN RESTRICTIONS TO ENSURE THE MAINTENANCE OF THE CEMETERY INTO PERPETUITY. PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(13) OF THE UNITED STATES INTERNAL REVENUE CODE, AND IS NOT CONSIDERED A PRIVATE FOUNDATION. ACCOUNTING STANDARDS REQUIRE THAT MANAGEMENT EVALUATE THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS. ORGANIZATIONS ARE REQUIRED TO RECOGNIZE IN THEIR FINANCIAL STATMENTS THE IMPACT OF A TAX POSITION IF THE POSITION IS MORE LIKELY THAN NOT OF BEING SUSTAINED ON AUDIT. THE POSITION ASCERTAINED INHERENTLY REQUIRES JUDGEMENT AND ESTIMATES BY MANAGEMENT. FOR THE YEARS ENDED OCTOBER 31, 2019 AND 2018, THE ASSOCIATION DOES NOT BELIEVE THAT THEY HAVE ANY MATERIAL UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE THEM TO MEASURE AND REFLECT THE POTENTIAL LACK OF SUSTAINABILITY OF A POSTION ON AUDIT IN THEIR FINANCIAL STATEMENTS. MANAGMENT WILL CONTINUE TO EVALUATE THEIR TAX POSITIONS TO DETERMINE IF MEASUREMENT AND RECOGNITION IN THE PRESENTATION OF FINANCIAL STATEMENTS IS REQUIRED. THE ASSOCIATION BELIEVES IT IS NO LONGER SUBJECT TO EXAMINATION FOR YEARS PRIOR TO 2015. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF LAKEVIEW MEMORIAL GARDEN SALES COST OF MAUSOLEUMS SOLD COST OF THE CENTER NICHES SOLD COST OF REPURCHASED LOTS SOLD PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF LAKEVIEW MEMORIAL GARDEN SALES COST OF MAUSOLEUMS SOLD COST OF CENTER NICHES SOLD COST OF REPURCHASED LOTS SOLD X X X X 0 1 0 BONNIE DIXON PRESIDENT 144911 0 10000 0 0 0 25708 0 17465 0 198084 0 0 0 PHILLIP RASH-FLYNN VP OF OPERATIONS 106304 0 9000 0 0 0 20022 0 17506 0 152832 0 0 0 PART I, LINE 3 SALARY SURVEY WAS COMPLETED IN 2017 BY AN INDEPENDENT CONSULTANT WHICH USED COMPARATIVE SALARIES WITHIN THE INDUSTRY. THE BOARD REVIEWED THE STUDY TO DETERMINE ANY SALARY ADJUSTMENTS. FORM 990'S OF OTHER SIMILAR ORGANIZATIONS ARE REVIEWED PERIODICALLY BY AN INDEPENDENT ACCOUNTING FIRM FOR THE BOARD TO USE TO RECONCILE CURRENT MARKET DATA WITH SALARIES IN RELATION TO THE LAST CONSULTANT SURVEY. PART I, LINE 4B HAZEL KOHLER, SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN, 14,400 PER ANNUM FOR HER LIFETIME. HAZEL KOEHLER FAMILY RELATIONSHIP 152832 COMPENSATION 0 FORM 990, SCHEDULE L, PART IV HAZEL KOEHLER IS A TRUSTEE THAT HAS A FAMILY RELATIONSHIP WITH AN EMPLOYEE OF MAPLE GROVE CEMETERY. FORM 990, PART VI, SECTION A, LINE 2 ONE MEMBER OF THE BOARD HAS A FAMILY RELATIONSHIP WITH AN EMPLOYEE. FORM 990, PART VI, SECTION A, LINE 7A LOT OWNERS IF REPRESENTED BY A QUORUM AT THE ANNUAL MEETING COULD ELECT BOARD MEMBERS. FORM 990, PART VI, SECTION A, LINE 7B PURSUANT TO THE LAWS GOVERNING NEW YORK STATE CEMETERIES THE ASSOCIATION MUST OBTAIN APPROVAL OF THE NEW YORK STATE CEMETERY BOARD FOR CERTAIN CAPITAL EXPENDITURES. THE NEW YORK STATE CEMETERY BOARD ALSO SETS LIMITS TO THE PRICING OF SERVICES PROVIDED BY THE CEMETERY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS REVIEWED BY THE AUDIT COMMITTEE FOR APPROVAL. THE AUDIT COMMITTEE PRESENTED THE APPROVED FORM 990 TO THE TRUSTEES PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C AT THE BEGINNING OF EACH BOARD MEETING THE PRESIDENT ASKS IF ANY BOARD MEMBERS HAVE A CONFLICT OF INTEREST TO DISCLOSE THAT WAS NOT PREVIOUSLY DISCLOSED AND UPDATES ARE GIVEN TO THE STATUS OF ANY PREVIOUS CONFLICTS OF INTEREST REPORTED IN PRIOR PERIODS. FORM 990, PART VI, SECTION B, LINE 15 SALARY SURVEY WAS COMPLETED 2017 BY AN INDEPENDENT CONSULTANT WHICH USED COMPARATIVE SALARIES WITHIN THIS INDUSTRY. THE BOARD REVIEWED THE STUDY TO DETERMINE ANY SALARY ADJUSTMENTS. FORM 990'S OF OTHER SIMILIAR ORGANIZATIONS ARE REVIEWED PERIODICALLY BY AN INDEPENDENT ACCOUNTING FIRM FOR THE BOARD TO USE TO RECONCILE CURRENT MARKET DATA WITH SALARIES IN RELATION TO THE LAST CONSULTANT SURVEY. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. THE FRIENDS OF MAPLE GROVE CEMETERY INC 127-15 KEW GARDENS ROAD KEW GARDENS NY 11415 203979243 PROVIDE SUPPORT & INCREASE PUBLIC AWARENESS OF THE CEMETERY'S MANY RESOURCES NY 501(C)(3) 509(A)(2) 0 0 1 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0