2020-11-06T13:27:54-06:00 2019-12-31 271728945 PKF O'CONNOR DAVIES LLP 3001 SUMMER STREET 5TH FLOOR EAST STAMFORD CT 06905 990 2019-01-01 110729120 THE EVERGREENS CEMETERY EVER 7184555300 BUSHWICK AVENUE BROOKLYN NY 112071849 KARIM PARCHMENT CHIEF FINANCIAL OFFICER 7184555300 2020-11-06 1 GARRETT M HIGGINS P00543209 2033232400 65.51.112.58 2020-11-06 13:27:48 ES P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 9616F4B14A694591D1E716C270910E6FA5556DA3 2019 2022-01-07 14:23:13Z JULIE BOSE BUSHWICK AVENUE BROOKLYN NY 112071849 25084532 0 X WWW.THEEVERGREENSCEMETERY.COM X 1849 NY THE EVERGREENS IS A CEMETERY CORPORATION WHICH IS REGULATED UNDER NEW YORK STATE CEMETERY LAW. 8 7 29 0 -79299 -81049 323520 770875 4644637 4269844 5942554 5148567 25643 36269 10936354 10225555 158 400 0 0 3453260 3261153 0 0 0 2967816 2420738 6421234 5682291 4515120 4543264 162799374 186615125 217983 1342744 162581391 185272381 X THE 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. 0 0 THE 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 531,000 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 WAS NAMED TO THE NATIONAL REGISTER OF HISTORIC PLACES. 0 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 23 0 29 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X KARIM PARCHMENT 7184555300 BUSHWICK AVENUE BROOKLYN NY 112071849 JULIE BOSE PRESIDENT 35.00 1.00 X X 291347 0 63942 KARIM PARCHMENT CFO 35.00 X 213077 0 47732 JOHN OSNATO CHAIRMAN, SECRETARY & TREASURER 1.00 1.00 X X 40745 0 0 DENNIS SULLIVAN TRUSTEE / INVESTMENT CHAIR 2.00 1.00 X 32034 0 0 JONATHAN WELD TRUSTEE 1.00 1.00 X 25950 0 0 FREDERICK BLAND TRUSTEE 1.00 2.00 X 22546 0 0 WILLIAM R CLINE JR TRUSTEE 1.00 1.00 X 13110 0 0 JENNIFER EISENSTADT TRUSTEE 1.00 1.00 X 11060 0 0 WELLINGTON CHEN TRUSTEE 1.00 1.00 X 1340 0 0 651209 0 111674 2 0 1 0 LUIGI CALIENDO & SONS INC 56-10 NURGE AVENUE MASPETH NY 11378 CONSTRUCTION SERVICES 4329192 THE DAVEY TREE EXPERT COMPANY PO BOX 94532 CLEVELAND OH 441014532 LANDSCAPING SERVICES 420000 CAMBRIDGE ASSOCIATES LLC 125 HIGH STREET BOSTON MA 02110 INVESTMENT ADVISORS 247655 3 770875 770875 SALES OF LOTS, GRAVES AND CRYPTS 812220 2851395 2851395 SERVICE CHARGES 812220 1418074 1418074 ENDOWED CARE ADDITIONS 812220 375 375 4269844 3933101 -81139 4014240 63900 27631 36269 36269 36269 16046812 14831346 1215466 1215466 1840 1213626 10225555 4269844 -79299 5264135 400 762883 1653941 81234 443596 319499 30445 44030 597859 104315 64167 4833 63363 4387 265078 154755 DIRECT MAINT. CHARGES 950179 MISCELLANEOUS 91108 EQUIPMENT EXPENSES 46219 5682291 162688 341586 1394551 4246973 1249783 1553537 11822732 3697420 3981392 8125312 27026861 24959217 128896248 145749061 87851 1639439 162799374 186615125 7008 60637 210975 1282107 217983 1342744 X 162581391 185272381 162581391 185272381 162799374 186615125 X 4543264 19210688 -1062962 X X 0 1 X 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2744782 2744782 437112 437111 1 1444624 1150033 294591 7196214 2110276 5085938 8125312 ALTERNATIVE INVESTMENTS 145749061 F 145749061 ACCRUED PENSION 1271132 ADVANCE DEPOSITS 10975 1282107 X 29623483 19210688 187240 19397928 10225555 0 10225555 5912383 230092 230092 5682291 0 5682291 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 2016. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENT EXPENSES REPORTED ON PART VIII, LINE 6B 27,631. REVENUE ATTRIBUTABLE TO CONSOLIDATED ENTITY 159,609. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENT EXPENSES REPORTED ON PART VIII, LINE 6B 27,631. EXPENSES ATTRIBUTABLE TO CONSOLIDATED ENTITY 202,461. CENTRAL AMERICA AND THE CARIBBEAN INVESTMENTS 61333242 0 0 0 0 0 0 61333242 0 61333242 1 0 1 1 1 0 PART I, LINE 3: THE ORGANIZATION USED THE ACCRUAL METHOD OF ACCOUNTING TO ACCOUNT FOR ITS INVESTMENTS. PART III ACCOUNTING METHOD: PART IV: THE ORGANIZATION IS NOT REQUIRED TO FILE FORMS 5471 AND 8621 BECAUSE IT DOES NOT MEET THE APPLICABLE THRESHOLD OWNERSHIP OR OTHER FILING REQUIREMENTS. THE ORGANIZATION IS REQUIRED TO FILE FORM 8865 AND 926 BECAUSE IT MEETS THE APPLICABLE FILING THRESHOLD REQUIREMENT. X X X 0 0 0 JULIE BOSE PRESIDENT 266347 0 25000 0 0 0 22245 0 41697 0 355289 0 0 0 KARIM PARCHMENT CFO 213077 0 0 0 0 0 6046 0 41686 0 260809 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE 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 7A THE 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 7B AT 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 UNEXPIRED TERM. FORM 990, PART VI, SECTION B, LINE 11B THE 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. 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. 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 TAX RETURN AND INSTRUCT MANAGEMENT TO SIGN AND FILE THE TAX RETURN. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS 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 DIRECTORS AND OFFICERS SHALL DISCLOSE TO THE BOARD ANY SITUATION IN WHICH THE DIRECTOR OR OFFICER HAS A CONFLICT OF INTERST 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 DIRECTOR 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 DIRECTOR FROM STATING HIS OR HER OPINION D) APPLIES TO MEMBERS OF IMMEDIATE FAMILY ADHERENCE TO POLICY IS CONFIRMED ANNUALLY AT BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15 PRIOR 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 2019. FORM 990, PART VI, SECTION C, LINE 19 THE CEMETERY 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. 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 XI, LINE 9: MULTIEMPLOYER PENSION EXPENSE -1,062,962. FORM 990, PART XII, LINE 2C: THE FULL BOARD ASSUMES RESPONSIBILITY FOR THE SELECTION OF THE AUDITORS AND OVERSIGHT OF THE AUDIT. THERE WAS NO CHANGE IN THE BOARD'S OVERSIGHT PROCESS OF THE AUDIT OF THE FINANCIAL STATEMENTS. EVERGREENS CEMETERY PRESERVATION FOUNDATION INC 1629 BUSHWICK AVENUE BROOKLYN NY 11207 450637022 PROTECTION, PRESERVATION AND SUPPORT OF THE CEMETERY NY 501(C)(3) LINE 7 THE EVERGREENS CEMETERY 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0