GREEN-WOOD CEMETERY: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- GREEN-WOOD CEMETERY (EIN 13-5120739)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-11-12
- IRS object ID
- 202033179349305318
- Schema version
- 2019v5.1
- 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
- Form 990
- Schedule B
- Schedule C
- Schedule D
- Schedule F
- Schedule I
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2020-11-12T13:52:01-06:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 271728945 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PKF O'CONNOR DAVIES LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 MAMARONECK AVENUE | AddressLine1Txt |
| City | HARRISON | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 105281633 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 135120739 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE GREEN-WOOD CEMETERY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GREE | BusinessNameControlTxt |
| Phone | 7187887850 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 25TH STREET | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 112321755 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RICHARD J MOYLAN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7187887850 | PhoneNum |
| Signature | 2020-11-12 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | GARRETT M HIGGINS | PreparerPersonNm |
| PTIN | P00543209 | PTIN |
| Phone | 9143818900 | PhoneNum |
| Preparation | 2020-11-12 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 24.190.81.120 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-11-12 | IPDt |
| IP Tm | 13:51:52 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 9616F4B14A694591D1E716C270910E6FA5556DA3 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-04-22 16:20:28Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | RICHARD J MOYLAN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 25TH STREET | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 112321755 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $30,962,352 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.GREEN-WOOD.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1838 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | THE ORGANIZATION IS A CEMETERY WHICH IS A TAX EXEMPT ENTITY UNDER IRC SEC 501(C)(13). | ActivityOrMissionDesc |
| Voting Members Governing Body | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 138 | TotalEmployeeCnt |
| Total Volunteers | 17 | TotalVolunteersCnt |
| Total Gross UBI | $29,148 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $2,058,931 | PYContributionsGrantsAmt |
| CY Contributions Grants | $282,126 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $9,041,880 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,369,643 | CYProgramServiceRevenueAmt |
| PY Investment Income | $6,886,584 | PYInvestmentIncomeAmt |
| CY Investment Income | $6,703,874 | CYInvestmentIncomeAmt |
| PY Other Revenue | $29,539 | PYOtherRevenueAmt |
| CY Other Revenue | $29,539 | CYOtherRevenueAmt |
| PY Total Revenue | $18,016,934 | PYTotalRevenueAmt |
| CY Total Revenue | $17,385,182 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $375,817 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $242,958 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $8,896,113 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $8,815,577 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,259,229 | PYOtherExpensesAmt |
| CY Other Expenses | $6,213,055 | CYOtherExpensesAmt |
| PY Total Expenses | $15,531,159 | PYTotalExpensesAmt |
| CY Total Expenses | $15,271,590 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,485,775 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,113,592 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $193,729,170 | TotalAssetsBOYAmt |
| Total Assets EOY | $208,864,929 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $13,630,850 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $7,029,950 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $180,098,320 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $201,834,979 | NetAssetsOrFundBalancesEOYAmt |
| Mission | 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | THE ORGANIZATION IS A CEMETERY WHICH IS A TAX-EXEMPT ENTITY UNDER IRC SEC 501(C)(13). | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | Yes (1) | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | Yes (1) | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (1) | TransactionWithControlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 45 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 138 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RICHARD J MOYLAN PRESIDENT | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7187887850 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 25TH STREET | AddressLine1Txt |
| City | BROOKLYN | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 112321755 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (29 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| RICHARD J MOYLAN | ||||||||
| PRESIDENT | 33.00 | 7.00 | Yes (X) | $361,836 | $0 | $232,999 | ||
| ARLENE BASCOM | ||||||||
| VP & COMPTROLLER | 33.00 | 7.00 | Yes (X) | $207,504 | $0 | $28,610 | ||
| KESTUTIS DEMERECKAS | ||||||||
| SURVEYOR | 38.00 | 2.00 | $131,477 | $0 | $81,825 | Yes (X) | ||
| ARTHUR PRESSON | ||||||||
| VP OF DESIGN & LANDSCAPE | 33.00 | 7.00 | Yes (X) | $131,172 | $0 | $59,312 | ||
| LISA ALPERT | ||||||||
| VP. DEVELOPMENT | 2.00 | 38.00 | Yes (X) | $131,729 | $0 | $53,793 | ||
| JEFFREY RICHMAN | ||||||||
| HISTORIAN | 15.00 | 25.00 | $119,663 | $0 | $45,053 | Yes (X) | ||
| ERIC BARNA | ||||||||
| VP OF OPERATIONS | 37.00 | 3.00 | Yes (X) | $126,071 | $0 | $18,555 | ||
| SARANNE DURKACS | ||||||||
| CORPORATE SECRETARY (AS OF 5/2019) | 37.00 | 3.00 | Yes (X) | $109,369 | $0 | $6,083 | ||
| LESZEK MASAJADA | ||||||||
| FOREMAN | 40.00 | 0.00 | $108,758 | $0 | $5,243 | Yes (X) | ||
| JANE CUCCURULLO | ||||||||
| CORPORATE SECRETARY (THROUGH 5/2019) | 37.00 | 3.00 | Yes (X) | $105,747 | $0 | $4,465 | ||
| SONIA BENNETT | ||||||||
| CHIEF ACCOUNTANT | 37.00 | 3.00 | $132,753 | $0 | -$32,865 | Yes (X) | ||
| FRANK MORELLI | ||||||||
| PLANT & FACILITIES MANAGER | 39.00 | 1.00 | $111,390 | $0 | -$18,833 | Yes (X) | ||
| PETER DAVIDSON | ||||||||
| CHAIRMAN & DIRECTOR | 3.00 | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| MICHAEL C BROOKS | ||||||||
| VICE-CHAIRMAN & DIRECTOR | 3.00 | 3.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| EARL D WEINER | ||||||||
| DIRECTOR | 2.00 | 4.00 | $0 | $0 | $0 | Yes (X) | ||
| J DOUGLAS MAXWELL JR | ||||||||
| DIRECTOR | 1.00 | 1.50 | $0 | $0 | $0 | Yes (X) | ||
| CARLA SHEN | ||||||||
| DIRECTOR | 1.00 | 1.50 | $0 | $0 | $0 | Yes (X) | ||
| SAMUEL WHITE | ||||||||
| DIRECTOR | 1.00 | 1.50 | $0 | $0 | $0 | Yes (X) | ||
| SAM SIFTON | ||||||||
| DIRECTOR | 1.00 | 1.50 | $0 | $0 | $0 | Yes (X) | ||
| HUGH O'KANE JR | ||||||||
| DIRECTOR | 1.00 | 1.50 | $0 | $0 | $0 | Yes (X) | ||
| ALLIE SWEENEY | ||||||||
| DIRECTOR | 1.00 | 1.50 | $0 | $0 | $0 | Yes (X) | ||
| C PAYSON COLEMAN | ||||||||
| DIRECTOR | 1.00 | 1.50 | $0 | $0 | $0 | Yes (X) | ||
| JIM ROSSMAN | ||||||||
| DIRECTOR | 1.00 | 1.50 | $0 | $0 | $0 | Yes (X) | ||
| LARK-MARIE ANTON | ||||||||
| DIRECTOR | 1.00 | 1.50 | $0 | $0 | $0 | Yes (X) | ||
| BEVIN CLINE | ||||||||
| DIRECTOR | 1.00 | 1.50 | $0 | $0 | $0 | Yes (X) | ||
| KATHY KERIMAN-LEICHT | ||||||||
| DIRECTOR | 1.00 | 1.50 | $0 | $0 | $0 | Yes (X) | ||
| RUDOLPH WYNTER | ||||||||
| DIRECTOR | 1.00 | 1.50 | $0 | $0 | $0 | Yes (X) | ||
| SCOT MEDBURY | ||||||||
| DIRECTOR (THROUGH 12/2019) | 1.00 | 1.50 | $0 | $0 | $0 | Yes (X) | ||
| ELIZABETH JEFFE | ||||||||
| DIRECTOR (THROUGH 12/2019) | 1.00 | 1.50 | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,777,469 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $484,240 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 12 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BRIGHTVIEW LANDSCAPES LLC | |||||
| PO BOX 740655 | ATLANTA | GA | 30374 | LAWN MAINTENANCE | $1,400,535 |
| WEST NEW YORK RESTORATION OF CT INC | |||||
| 1800 BOSTON ROAD | BRONX | NY | 10460 | CONSTRUCTION | $1,092,806 |
| NORTHEAST STAINED GLASS LLC | |||||
| 55 MILL STREET SUITE 1 | NEWTON | NJ | 07860 | CONSTRUCTION | $781,318 |
| ARCHITECTURE RESEARCH OFFICE | |||||
| 170 VARICK STREET 7TH FLOOR | NEW YORK | NY | 10013 | ARCHITECTS | $526,742 |
| US SECURITY ASSOCIATES | |||||
| PO BOX 931703 | ATLANTA | GA | 31193 | SECURITY | $377,866 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 27 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $276,996 | GovernmentGrantsAmt |
| All Other Contributions | $5,130 | AllOtherContributionsAmt |
| Total Contributions | $282,126 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| SALE OF BURIAL | 812220 | $6,792,736 | $6,792,736 |
| SERVICE CHARGES | 812220 | $3,576,907 | $3,576,907 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,369,643 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,105,184 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $29,591 | UnrelatedBusinessRevenueAmt |
| Exclusion | $2,075,593 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $29,539 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $29,539 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $29,539 | TotalRevenueColumnAmt |
| Exclusion | $29,539 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $18,175,860 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $13,577,170 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,598,690 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,598,690 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$443 | UnrelatedBusinessRevenueAmt |
| Exclusion | $4,599,133 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,385,182 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $10,369,643 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $29,148 | UnrelatedBusinessRevenueAmt |
| Exclusion | $6,704,265 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $242,958 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,328,201 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,466,856 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $498,810 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,457,792 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,063,918 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,033 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $75,300 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $401,310 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $435,575 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,588 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,430 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $283,312 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $97,163 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $370,762 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,106,606 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $381,322 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| REPAIRS & MAINTENANCE | $2,336,690 |
| CREMATORY EXPENSE | $385,919 |
| MAUSOLEUM EXPENSE | $188,279 |
| MISCELLANEOUS | $46,766 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,271,590 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,642,726 | BOYAmt |
| EOY | $506,664 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,493,283 | BOYAmt |
| EOY | $10,648,563 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,538,940 | BOYAmt |
| EOY | $3,345,233 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $167,865 | BOYAmt |
| EOY | $163,188 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $165,787 | BOYAmt |
| EOY | $165,796 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $102,770,408 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $51,433,983 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,935,625 | BOYAmt |
| EOY | $51,336,425 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $66,415,469 | BOYAmt |
| EOY | $78,970,166 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,115,604 | BOYAmt |
| EOY | $58,379,120 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,253,871 | BOYAmt |
| EOY | $5,349,774 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $193,729,170 | BOYAmt |
| EOY | $208,864,929 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,295,012 | BOYAmt |
| EOY | $1,792,188 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,335,838 | BOYAmt |
| EOY | $5,237,762 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,630,850 | BOYAmt |
| EOY | $7,029,950 | 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 | $180,098,320 | BOYAmt |
| EOY | $201,834,979 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $180,098,320 | BOYAmt |
| EOY | $201,834,979 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $193,729,170 | BOYAmt |
| EOY | $208,864,929 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $2,113,592 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $14,810,616 | NetUnrlzdGainsLossesInvstAmt |
| Prior Period Adjustments | $3,853,159 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $959,292 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Political Expenditures | $2,000 | PoliticalExpendituresAmt |
| Internal Funds Contributed | $2,000 | InternalFundsContributedAmt |
| Total Exempt Function Expend | $2,000 | TotalExemptFunctionExpendAmt |
| Form1120 POL Filed | Yes (1) | Form1120POLFiledInd |
Section527 Political Org Section527PoliticalOrgGrp
Organization Business Name OrganizationBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NYS CEMETERIES PAC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 99 PINE STREET SUITE 207 | AddressLine1Txt |
| City | ALBANY | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 12207 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 105407204 | EIN |
| Paid Internal Funds | $2,000 | PaidInternalFundsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I-A, LINE 1: | FormAndLineReferenceDesc |
| Explanation | THE GREEN-WOOD CEMETERY CONTRIBUTED TO THE NYS CEMETERIES PAC, AN UNRELATED ENTITY. | ExplanationTxt |
Schedule D IRS990ScheduleD
Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Assets Included | $2,649,578 | AssetsIncludedAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Coll Used Loan Or Exch Prog | Yes (X) | CollUsedLoanOrExchProgInd |
| Solicited Assets Sale | 0 | SolicitedAssetsSaleInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $43,745,527 | OtherCostOrOtherBasisAmt |
| Depreciation | $12,511,790 | DepreciationAmt |
| Book Value | $31,233,737 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,755,132 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,170,115 | DepreciationAmt |
| Book Value | $1,585,017 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | $46,050,238 | InvestmentCostOrOtherBasisAmt |
| Other Cost Or Other Basis | $6,219,511 | OtherCostOrOtherBasisAmt |
| Depreciation | $33,752,078 | DepreciationAmt |
| Book Value | $18,517,671 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $51,336,425 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| HEDGE FUNDS | $45,880,846 | F |
| PRIVATE EQUITY PARTNERSHIPS | $5,232,835 | F |
| REAL ESTATE PROPERTY | $3,900,000 | F |
| REAL ESTATE INVESTMENT TRUST | $3,365,439 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $58,379,120 | TotalBookValueSecuritiesAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| ACCRUED PENSION LIABILITY | $4,990,350 |
| DUE TO AFFILIATES | $247,412 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $5,237,762 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $63,918,414 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $14,810,616 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $32,273,926 | OtherRevenueAmt |
| Revenue Not Reported | $47,084,542 | RevenueNotReportedAmt |
| Revenue Subtotal | $16,833,872 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $401,310 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $150,000 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $551,310 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $17,385,182 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $20,854,070 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $6,133,790 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $6,133,790 | ExpensesNotReportedAmt |
| Expenses Subtotal | $14,720,280 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $401,310 | InvestmentExpensesNotIncld2Amt |
| Other Expenses Not Included | $150,000 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $551,310 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $15,271,590 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 32,260,726. GAIN ON DISPOSAL OF FIXED ASSET 13,200. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | ELIMINATIONS ON CONSOLIDATED FINANCIAL STATEMENTS 150,000. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | EXPENSES ATTRIBUTABLE TO CONSOLIDATED ENTITIES 6,133,790. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | ELIMINATIONS ON CONSOLIDATED FINANCIAL STATEMENTS 150,000. |
Schedule F IRS990ScheduleF
Account Activities Outside US AccountActivitiesOutsideUSGrp (2 entries)
| RegionRegionTxt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|
| CENTRAL AMERICA AND THE CARIBBEAN | INVESTMENTS | $29,629,876 |
| EUROPE (INCLUDING ICELAND & GREENLAND) | INVESTMENTS | $10,774,126 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $40,404,002 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $40,404,002 | TotalSpentAmt |
| Transfer To Foreign Corp | Yes (1) | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | Yes (1) | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | Yes (1) | PassiveForeignInvestmestCoInd |
| Foreign Partnership | Yes (1) | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. THE ORGANIZATION IS REQUIRED TO FILE FORM 926 BECAUSE IT DOES MEET THE APPLICABLE THRESHOLD OWNERSHIP OR OTHER FILING REQUIREMENTS. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (4 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| THE GREEN-WOOD CEMETERY HISTORIC FUND INC | |||||||
| 500 25TH STREET | BROOKLYN | NY | 11232 | 113450678 | 501(C)(3) | $150,000 | GENERAL OPERATING SUPPORT |
| THE BROOKLYN HISTORICAL SOCIETY | |||||||
| 128 PIERREPONT STREET | BROOKLYN | NY | 11201 | 111630813 | 501(C)(3) | $5,680 | GENERAL OPERATING SUPPORT |
| NEW YORK PRESERVATION ARCHIVE PROJECT | |||||||
| 174 EAST 80TH STREET | NEW YORK | NY | 10075 | 311647704 | 501(C)(3) | $5,950 | GENERAL OPERATING SUPPORT |
| NEW YORK ASSOCIATION OF CEMETERIES | |||||||
| 500 25TH STREET | BROOKLYN | NY | 11232 | 136617369 | 501(C)(3) | $5,150 | GENERAL OPERATING SUPPORT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 4 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE CEMETERY CONTRIBUTES FUNDS TO A RELATED ORGANIZATION DURING THE YEAR. THE TRANSACTION IS REVIEWED AS PART OF THE FINANCIAL STATEMENT PREPARATION. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | Yes (X) | HousingAllowanceOrResidenceInd |
| Written Policy Ref T And E Expnss | 0 | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | 0 | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| RICHARD J MOYLAN | ||||||||||||||
| PRESIDENT | $274,078 | $0 | $17,500 | $0 | $70,258 | $0 | $218,000 | $0 | $14,999 | $0 | $594,835 | $0 | $0 | $0 |
| ARLENE BASCOM | ||||||||||||||
| VP & COMPTROLLER | $185,700 | $0 | $6,000 | $0 | $15,804 | $0 | $13,068 | $0 | $15,542 | $0 | $236,114 | $0 | $0 | $0 |
| KESTUTIS DEMERECKAS | ||||||||||||||
| SURVEYOR | $105,741 | $0 | $2,000 | $0 | $23,736 | $0 | $81,825 | $0 | $0 | $0 | $213,302 | $0 | $0 | $0 |
| ARTHUR PRESSON | ||||||||||||||
| VP OF DESIGN & LANDSCAPE | $116,318 | $0 | $2,500 | $0 | $12,354 | $0 | $37,462 | $0 | $21,850 | $0 | $190,484 | $0 | $0 | $0 |
| LISA ALPERT | ||||||||||||||
| VP. DEVELOPMENT | $125,005 | $0 | $5,000 | $0 | $1,724 | $0 | $9,500 | $0 | $44,293 | $0 | $185,522 | $0 | $0 | $0 |
| JEFFREY RICHMAN | ||||||||||||||
| HISTORIAN | $99,269 | $0 | $1,500 | $0 | $18,894 | $0 | $29,511 | $0 | $15,542 | $0 | $164,716 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 2019. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 2018. |
| 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 946,092. GAIN ON DISPOSAL OF FIXED ASSET 13,200. |
| FORM 990, PART XI, LINE 9: | EFFECTIVE JANUARY 1, 2019, THE CEMETERY AND AFFILIATES ADOPTED ASU 2014-09, REVENUE FROM CONTRACTS WITH CUSTOMERS, AS AMENDED. THE GUIDANCE PROVIDES A SINGLE COMPREHENSIVE MODEL FOR ENTITIES TO USE IN ACCOUNTING FOR REVENUE ARISING FROM CONTRACTS WITH CUSTOMERS AND SUPERSEDES MOST CURRENT REVENUE RECOGNITION GUIDANCE. THE NEW REVENUE RECOGNITION GUIDANCE DOES NOT APPLY TO HOW CONTRIBUTIONS AND PLEDGES ARE RECOGNIZED, AS THEY ARE SPECIFICALLY SCOPED OUT OF THE NEW GUIDANCE. THE CORE PRINCIPLE OF THE NEW GUIDANCE IS THAT AN ENTITY SHOULD RECOGNIZE REVENUE FROM THE TRANSFER OF PROMISED GOODS OR SERVICES TO CUSTOMERS IN AN AMOUNT THAT REFLECTS THE CONSIDERATION THE ENTITY EXPECTS TO RECEIVE FOR THOSE PROMISED GOODS OR SERVICES TO CUSTOMERS. THE GUIDANCE INCLUDES A FIVE-STEP FRAMEWORK TO DETERMINE THE TIMING AND AMOUNT OF REVENUE TO RECOGNIZE RELATED TO CONTRACTS WITH CUSTOMERS. THIS GUIDANCE ALSO REQUIRES NEW OR EXPANDED DISCLOSURES RELATED TO JUDGMENTS MADE BY ENTITIES WHEN FOLLOWING THIS FRAMEWORK. AS SHOWN ON THE CONSOLIDATED STATEMENT OF ACTIVITIES, THE CEMETERY AND AFFILIATES HAVE SEVERAL OPERATING REVENUE SOURCES. THE CEMETERY AND AFFILIATES HAVE REVIEWED ITS VARIOUS REVENUE SOURCES AND CONCLUDED THAT EACH OF ITS CONTRACTS INCLUDES A SINGLE PERFORMANCE OBLIGATION THAT IS SATISFIED EITHER AT A POINT IN TIME OR OVER TIME WHICH IS SATISFIED OVER THE CEMETERY AND AFFILIATES' YEAR, EXCEPT FOR SALES OF BURIAL SITES UNDER THE INSTALLMENT BASIS. SALES OF BURIAL SITES UNDER THE INSTALLMENT BASIS ARE NOW RECOGNIZED AT A POINT IN TIME. THIS RESULTED IN THE CEMETERY AND AFFILIATES RECORDING A ONE-TIME ADJUSTMENT, INCREASING NET ASSETS BY $3,853,159 ON JANUARY 1, 2019. THE NEW GUIDANCE REQUIRES THE CEMETERY AND AFFILIATES TO NOT RECOGNIZE REVENUE UNTIL IT IS PROBABLE OF COLLECTION AND, BASED ON THE CEMETERY AND AFFILIATES' STRONG COLLECTION EXPERIENCE, MANAGEMENT HAS CONCLUDED THAT ALL REVENUE RECOGNIZED IS PROBABLE OF COLLECTION. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| 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 | Yes (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 | Yes (1) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (4 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| THE GREEN-WOOD HISTORIC FUND INC | ||
| Q | $1,216,343 | COST |
| THE GREEN-WOOD CEMETERY PERPETUAL CARE FUND | ||
| Q | $843,462 | COST |
| THE GREEN-WOOD HISTORIC FUND INC | ||
| B | $150,000 | COST |
| THE GREEN-WOOD HISTORIC FUND INC | ||
| O | $1,182,612 | COST |