MAPLE GROVE CEMETERY ASSOCIATION INC: Form 990, tax year 2023
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- Organization
- MAPLE GROVE CEMETERY ASSOCIATION INC (EIN 11-1734488)
- Tax period
- 2023-11-01 to 2024-10-31
- Filed
- 2025-09-15
- IRS object ID
- 202542589349301124
- Schema version
- 2023v6.0
- 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 | 2025-09-15T12:37:12-05:00 | ReturnTs |
| Tax Period End | 2024-10-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 132572848 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OWEN PETERSEN AND CO LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1757 VETERANS MEMORIAL HWY STE 14 | AddressLine1Txt |
| City | ISLANDIA | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11749 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-11-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 111734488 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MAPLE GROVE CEMETERY ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | MAPL | BusinessNameControlTxt |
| Phone | 7185443600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 127-15 KEW GARDENS ROAD | AddressLine1Txt |
| City | KEW GARDENS | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11415 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | PHILLIP RASH-FLYNN | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7185443600 | PhoneNum |
| Signature | 2025-03-26 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LISA MARTINELLI BOWMAN | PreparerPersonNm |
| PTIN | P00292312 | PTIN |
| Phone | 6313219800 | PhoneNum |
| Preparation | 2025-09-11 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | PHILLIP RASH-FLYNN | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 127-15 KEW GARDENS ROAD | AddressLine1Txt |
| City | KEW GARDENS | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11415 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,792,662 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.MAPLEGROVECENTER.ORG | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1875 | FormationYr |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Activity Or Mission | MAPLE GROVE IS A NON-SECTARIAN CEMETERY SERVING THE QUEENS, NEW YORK AREA. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 26 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $50,000 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,429,549 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,591,462 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,352,393 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,059,918 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,954,978 | PYOtherRevenueAmt |
| CY Other Revenue | $3,439,177 | CYOtherRevenueAmt |
| PY Total Revenue | $5,736,920 | PYTotalRevenueAmt |
| CY Total Revenue | $6,140,557 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,247 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,750 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,356,238 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,393,250 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,512,419 | PYOtherExpensesAmt |
| CY Other Expenses | $1,790,673 | CYOtherExpensesAmt |
| PY Total Expenses | $4,870,904 | PYTotalExpensesAmt |
| CY Total Expenses | $5,187,673 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $866,016 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $952,884 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $109,547,668 | TotalAssetsBOYAmt |
| Total Assets EOY | $130,654,658 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $468,593 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $477,078 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $109,079,075 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $130,177,580 | NetAssetsOrFundBalancesEOYAmt |
| Mission | MAPLE GROVE IS A NON-SECTARIAN CEMETERY SERVING THE QUEENS, NEW YORK AREA. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $4,273,989 | ExpenseAmt |
| Revenue | $4,422,230 | RevenueAmt |
| Desc | INTERMENTS AND MAINTENANCE OF THE CEMETERY. | Desc |
| Total Program Service Expenses | $4,273,989 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | Yes (1) | 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 | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | 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 | 0 | 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 | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | Yes (1) | DeductibleNonCashContriInd |
| Deductible Art Contribution | Yes (1) | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 18 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 26 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| 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 |
| Form8899 Filedind | 0 | Form8899Filedind |
| Form1098 C Filed | 0 | Form1098CFiledInd |
| 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 | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | 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 |
| States Where Copy Of Return Is Fld | NY | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PHILLIP RASH-FLYNN MAPLE GROVE CEMETERY ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7185443600 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 127-15 KEW GARDENS ROAD KEW GARDENS | AddressLine1Txt |
| City | KEW GARDENS | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11415 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| MRS HAZEL M KOEHLER | |||||||
| TRUSTEE | 1.00 | Yes (X) | $6,000 | $0 | $14,400 | ||
| MR FRED BROWNSON | |||||||
| CHAIRMAN/SECRETARY | 5.00 | Yes (X) | $32,000 | $0 | $0 | Yes (X) | |
| MR GREG LAVINE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $6,000 | $0 | $0 | ||
| MRS ROBIN REEVES | |||||||
| TRUSTEE | 1.00 | Yes (X) | $6,000 | $0 | $0 | ||
| MR JOHN LAFFERTY | |||||||
| TRUSTEE | 2.00 | Yes (X) | $8,000 | $0 | $0 | ||
| ANDREA CRAWFORD | |||||||
| TRUSTEE | 2.00 | Yes (X) | $6,500 | $0 | $0 | ||
| ROBERT BETHGE | |||||||
| TRUSTEE | 1.00 | Yes (X) | $6,000 | $0 | $0 | ||
| WILLIAM NIELSEN ESQ | |||||||
| ASSISTANT SECRETARY | 1.00 | $0 | $0 | $0 | Yes (X) | ||
| PHILLIP RASH FLYNN | |||||||
| PRESIDENT | 40.00 | $200,007 | $0 | $63,700 | Yes (X) | ||
| TSAI CHIU LEE | |||||||
| TREASURER | 40.00 | $137,199 | $0 | $47,499 | Yes (X) | ||
| ERIC R LEE | |||||||
| DIRECTOR OF FINANCE | 40.00 | $143,505 | $0 | $48,350 | Yes (X) | ||
| JOSEPH GALIMI | |||||||
| VP OF OPERATIONS | 40.00 | $106,981 | $0 | $41,999 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $658,192 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $215,948 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 4 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BRIGHTVIEW LANDSCAPES LLC | |||||
| 401 PLYMOUTH ROAD SUITE 500 | PLYMOUTH MEETING | PA | 19462 | LANDSCAPING | $431,983 |
| MATTHEWS INTERNATIONAL CORP | |||||
| TWO NORTH SHORE CENTER | PITTSBURGH | PA | 15212 | BRONZE MEMORIALS | $403,785 |
| BROWNSON REHMUS & FOXWORTH INC | |||||
| 580 WHITE PLAINS ROAD STE 610 | TARRYTOWN | NY | 10591 | FINANCIAL ADVISING | $138,544 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $50,000 | AllOtherContributionsAmt |
| Noncash Contributions | $50,000 | NoncashContributionsAmt |
| Total Contributions | $50,000 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INTERMENTS | Desc |
| Total Revenue Column | $1,425,757 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,425,757 | RelatedOrExemptFuncIncomeAmt |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $165,705 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $165,705 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,591,462 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,668,327 | TotalRevenueColumnAmt |
| Exclusion | $1,668,327 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,448,868 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $2,057,277 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$608,409 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$608,409 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$608,409 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $4,034,005 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $594,828 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $3,439,177 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $3,439,177 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,140,557 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,422,230 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,668,327 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,750 | TotalAmt |
| Program Services | $3,750 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $871,416 | TotalAmt |
| Program Services | $400,535 | ProgramServicesAmt |
| Management And General | $470,881 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,563,609 | TotalAmt |
| Program Services | $1,492,119 | ProgramServicesAmt |
| Management And General | $71,490 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,842 | TotalAmt |
| Program Services | $98,558 | ProgramServicesAmt |
| Management And General | $284 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $671,774 | TotalAmt |
| Program Services | $581,885 | ProgramServicesAmt |
| Management And General | $89,889 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $187,609 | TotalAmt |
| Program Services | $156,718 | ProgramServicesAmt |
| Management And General | $30,891 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,829 | TotalAmt |
| Management And General | $33,829 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,703 | TotalAmt |
| Management And General | $67,703 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $466,222 | TotalAmt |
| Program Services | $455,348 | ProgramServicesAmt |
| Management And General | $10,874 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,000 | TotalAmt |
| Program Services | $15,000 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,550 | TotalAmt |
| Program Services | $26,453 | ProgramServicesAmt |
| Management And General | $5,097 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $144,930 | TotalAmt |
| Program Services | $123,733 | ProgramServicesAmt |
| Management And General | $21,197 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $93,390 | TotalAmt |
| Program Services | $75,853 | ProgramServicesAmt |
| Management And General | $17,537 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,163 | TotalAmt |
| Management And General | $2,163 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $265,120 | TotalAmt |
| Program Services | $219,519 | ProgramServicesAmt |
| Management And General | $45,601 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,293 | TotalAmt |
| Program Services | $82,215 | ProgramServicesAmt |
| Management And General | $17,078 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| REPAIRS & MAINTENANCE | $201,076 | $185,704 | $15,372 |
| MATERIALS | $145,823 | $145,823 | |
| CEMETERY DEVELOPMENT CO | $121,127 | $121,127 | |
| BANK AND CREDIT CARD FE | $45,891 | $45,891 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,556 | TotalAmt |
| Program Services | $43,758 | ProgramServicesAmt |
| Management And General | $13,798 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,187,673 | TotalAmt |
| Program Services | $4,273,989 | ProgramServicesAmt |
| Management And General | $913,684 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $688 | BOYAmt |
| EOY | $8,817 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,111,932 | BOYAmt |
| EOY | $506,989 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,556,333 | BOYAmt |
| EOY | $10,640,635 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $8,261,166 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,600,400 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,547,713 | BOYAmt |
| EOY | $3,660,766 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,488,186 | BOYAmt |
| EOY | $41,735,209 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,178,846 | BOYAmt |
| EOY | $73,481,547 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $663,970 | BOYAmt |
| EOY | $620,695 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,547,668 | BOYAmt |
| EOY | $130,654,658 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $468,593 | BOYAmt |
| EOY | $477,078 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $468,593 | BOYAmt |
| EOY | $477,078 | 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 | $61,454,952 | BOYAmt |
| EOY | $72,447,269 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,624,123 | BOYAmt |
| EOY | $57,730,311 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,079,075 | BOYAmt |
| EOY | $130,177,580 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $109,547,668 | BOYAmt |
| EOY | $130,654,658 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $952,884 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $20,145,621 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| 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 D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $47,616,984 | BeginningYearBalanceAmt |
| Contributions | $425,528 | ContributionsAmt |
| Investment Earnings Or Losses | $11,334,867 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,654,422 | OtherExpendituresAmt |
| End Year Balance | $57,722,957 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $44,467,448 | BeginningYearBalanceAmt |
| Contributions | $316,595 | ContributionsAmt |
| Investment Earnings Or Losses | $2,959,410 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $126,469 | OtherExpendituresAmt |
| End Year Balance | $47,616,984 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $50,824,096 | BeginningYearBalanceAmt |
| Contributions | $342,413 | ContributionsAmt |
| Investment Earnings Or Losses | -$6,023,685 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $675,376 | OtherExpendituresAmt |
| End Year Balance | $44,467,448 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $39,391,526 | BeginningYearBalanceAmt |
| Contributions | $452,815 | ContributionsAmt |
| Investment Earnings Or Losses | $11,031,923 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $52,168 | OtherExpendituresAmt |
| End Year Balance | $50,824,096 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $38,512,559 | BeginningYearBalanceAmt |
| Contributions | $423,340 | ContributionsAmt |
| Investment Earnings Or Losses | $513,173 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $57,546 | OtherExpendituresAmt |
| End Year Balance | $39,391,526 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 1.00000 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,599,862 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,432,762 | DepreciationAmt |
| Book Value | $3,167,100 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,483,804 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,033,399 | DepreciationAmt |
| Book Value | $450,405 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $177,500 | OtherCostOrOtherBasisAmt |
| Depreciation | $134,239 | DepreciationAmt |
| Book Value | $43,261 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $3,660,766 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (11 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| CLARION LION - 4384.702 SHARES | $6,747,700 | F |
| SIGULAR GUFF PRIVATE EQUITY FUNDS | $713,219 | F |
| LIGHTHOUSE - 3,465.083 SHARES | $11,194,202 | F |
| VANGUARD 500 INDEX FUND - 91,374.0400 SHARES | $48,143,154 | F |
| NORTHGATE PRIVATE EQUITY FUNDS | $945,365 | F |
| STRATEGIC PARTNERS PRIVATE EQUITY FUNDS | $2,451,512 | F |
| RCP FUND XII, XV, AND XVI | $1,227,069 | F |
| VALOR EQUITY PARTNERS V AND VI | $1,033,181 | F |
| ASP LEADERS II LP | $6,878 | F |
| ASP VENTURE INNOV IV | $1,535 | F |
| APOLLO ASSET BACK FIN ED | $1,017,732 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $73,481,547 | TotalBookValueSecuritiesAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $26,539,525 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $20,145,621 | NetUnrealizedGainsInvstAmt |
| Other Revenue | $253,347 | OtherRevenueAmt |
| Revenue Not Reported | $20,398,968 | RevenueNotReportedAmt |
| Revenue Subtotal | $6,140,557 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $6,140,557 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,441,020 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $253,347 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $253,347 | ExpensesNotReportedAmt |
| Expenses Subtotal | $5,187,673 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $5,187,673 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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, 2024 AND 2023, 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 2020. |
| 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 |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| 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 | Yes (1) | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (3 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 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PHILLIP RASH FLYNN | ||||||||||||||
| PRESIDENT | $185,007 | $0 | $15,000 | $0 | $0 | $0 | $38,821 | $0 | $24,879 | $0 | $263,707 | $0 | $0 | $0 |
| ERIC R LEE | ||||||||||||||
| DIRECTOR OF FINANCE | $136,505 | $0 | $7,000 | $0 | $0 | $0 | $23,468 | $0 | $24,882 | $0 | $191,855 | $0 | $0 | $0 |
| TSAI CHIU LEE | ||||||||||||||
| TREASURER | $128,199 | $0 | $9,000 | $0 | $0 | $0 | $22,617 | $0 | $24,882 | $0 | $184,698 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 3 | SALARY SURVEY WAS COMPLETED IN 2023 BY AN INDEPENDENT CONSULTANT WHICH USED COMPARATIVE SALARIES WITHIN THE INDUSTRY. THE BOARD REVIEWED THE STUDY TO DETERMINE ANY SALARY ADJUSTMENTS. |
| PART I, LINE 4B | HAZEL KOEHLER, SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN, 14,400 PER ANNUM FOR HER LIFETIME. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HAZEL KOEHLER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | FAMILY RELATIONSHIP | RelationshipDescriptionTxt |
| Transaction | $263,707 | TransactionAmt |
| Transaction | COMPENSATION | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990, SCHEDULE L, PART IV | FormAndLineReferenceDesc |
| Explanation | HAZEL KOEHLER IS A TRUSTEE THAT HAS A FAMILY RELATIONSHIP WITH AN EMPLOYEE OF MAPLE GROVE CEMETERY. | ExplanationTxt |
Schedule M IRS990ScheduleM
Works Of Art WorksOfArtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | Yes (X) | NonCashCheckboxInd |
| Contribution | 1 | ContributionCnt |
| Noncash Contributions Rpt F990 | $50,000 | NoncashContributionsRptF990Amt |
| Method Of Determining Revenues | APPRAISAL | MethodOfDeterminingRevenuesTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeldInd |
| Review Process Unusual NC Gifts | 0 | ReviewProcessUnusualNCGiftsInd |
| Third Parties Used | 0 | ThirdPartiesUsedInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 4 | THE BOARD AMENDED IT'S BYLAWS IN MARCH 2024 TO BETTER ALIGN WITH THE CURRENT OPERATIONS OF THE BOARD OF TRUSTEES. |
| 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 CHAIRMAN ASKS IF ANY BOARD MEMBERS HAVE A CONFLICT OF INTEREST TO DISCLOSE AND ASKS IF THERE ARE ANY CHANGES TO ANY PREVIOUS CONFLICTS OF INTEREST REPORTED IN PRIOR PERIODS. |
| FORM 990, PART VI, SECTION B, LINE 15 | SALARY SURVEY WAS COMPLETED DURING 2023 BY AN INDEPENDENT CONSULTANT WHICH USED COMPARATIVE SALARIES WITHIN THIS INDUSTRY. THE BOARD REVIEWED THE STUDY TO DETERMINE ANY SALARY ADJUSTMENTS. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS ARE MADE AVAILABLE UPON REQUEST. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE FRIENDS OF MAPLE GROVE CEMETERY INC | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 127-15 KEW GARDENS ROAD | AddressLine1Txt |
| City | KEW GARDENS | CityNm |
| State Abbreviation | NY | StateAbbreviationCd |
| ZIP | 11415 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 203979243 | EIN |
| Primary Activities | PROVIDE SUPPORT & INCREASE PUBLIC AWARENESS OF THE CEMETERY'S MANY RESOURCES | PrimaryActivitiesTxt |
| Legal Domicile State | NY | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 509(A)(2) | PublicCharityStatusTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | 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 | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |