PROPRIETORS OF THE ROSEDALE CEMETE: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- PROPRIETORS OF THE ROSEDALE CEMETE (EIN 22-1240840)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-11-10
- IRS object ID
- 201743149349301034
- Schema version
- 2016v3.0
- 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 | 2017-11-10T13:59:44-06:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 223559654 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RA FREDERICKS & COMPANY LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 170 CHANGEBRIDGE RD UNIT B-4 | AddressLine1Txt |
| City | MONTVILLE | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07045 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 221240840 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE PROPRIETORS OF THE ROSEDALE CEMETERY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | PROP | BusinessNameControlTxt |
| Phone | 9736730127 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 728 | AddressLine1Txt |
| City | ORANGE | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07051 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT GIST | PersonNm |
| Person Title | GENERAL MANAGER | PersonTitleTxt |
| Phone | 9736730127 | PhoneNum |
| Signature | 2017-11-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RALPH A FREDERICKS | PreparerPersonNm |
| PTIN | P00366761 | PTIN |
| Phone | 9735756200 | PhoneNum |
| Preparation | 2017-10-30 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 108.53.249.161 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2017-11-06 | IPDt |
| IP Tm | 09:23:54 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 45BF94F1BD9985E61E30D2A3A27C7CEDC40F4807 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 52A6F5EF6956371499EDB60D34A51BFE8D89B180 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROBERT GIST | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 367 WASHINGTON ST | AddressLine1Txt |
| City | ORANGE | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07051 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $3,608,775 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | ROSEDALECEMETERY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1840 | FormationYr |
| Legal Domicile State | NJ | LegalDomicileStateCd |
| Activity Or Mission | OPERATION OF THE ROSEDALE CEMETERY | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 8 | 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 | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,493,827 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,577,352 | CYProgramServiceRevenueAmt |
| PY Investment Income | $819,815 | PYInvestmentIncomeAmt |
| CY Investment Income | $412,788 | CYInvestmentIncomeAmt |
| PY Other Revenue | $86,769 | PYOtherRevenueAmt |
| CY Other Revenue | $80,151 | CYOtherRevenueAmt |
| PY Total Revenue | $2,400,411 | PYTotalRevenueAmt |
| CY Total Revenue | $2,070,291 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $673,615 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $628,691 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,042,326 | PYOtherExpensesAmt |
| CY Other Expenses | $1,086,522 | CYOtherExpensesAmt |
| PY Total Expenses | $1,715,941 | PYTotalExpensesAmt |
| CY Total Expenses | $1,715,213 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $684,470 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $355,078 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $24,637,173 | TotalAssetsBOYAmt |
| Total Assets EOY | $25,906,684 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $43,246 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $44,650 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $24,593,927 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $25,862,034 | NetAssetsOrFundBalancesEOYAmt |
| Mission | OPERATION OF THE ROSEDALE CEMETERY | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $820,313 | ExpenseAmt |
| Revenue | $869,342 | RevenueAmt |
| Desc | CEMETERY OPERATIONS - OPERATION AND MAINTENANCE OF CEMETERY GROUNDS | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $228,752 | ExpenseAmt |
| Revenue | $783,490 | RevenueAmt |
| Desc | CREMATORY OPERATIONS - CREMATION OF HUMAN REMAINS | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $1,049,065 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | 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 |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| 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 | 0 | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 9 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 8 | 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 |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | 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 | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | 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 | 0 | ConflictOfInterestPolicyInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | 0 | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | NJ | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ROBERT GIST GENERAL MANAGER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9736730127 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 367 WASHINGTON STREET | AddressLine1Txt |
| City | ORANGE | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07051 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| I JACKSON ANGELL III | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $6,300 | $0 | $0 | |
| MICHAEL GUARIGLIA | ||||||
| VICE PRESIDENT/SECRETARY | 2.50 | Yes (X) | $7,100 | $0 | $0 | Yes (X) |
| JEROME DONOVAN | ||||||
| TREASURER | 2.00 | Yes (X) | $5,125 | $0 | $0 | Yes (X) |
| JAMES MALIK | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $6,400 | $0 | $0 | |
| BETH YINGLING | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $5,000 | $0 | $0 | |
| STEVEN MARSHALL | ||||||
| PRESIDENT | 4.00 | Yes (X) | $7,300 | $0 | $0 | Yes (X) |
| JOHN ROLLO | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $7,100 | $0 | $0 | |
| C CHAPIN DURLING | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $3,200 | $0 | $0 | |
| RITA WILLIAMS-BOGAR | ||||||
| BOARD MEMBER | 1.00 | Yes (X) | $5,600 | $0 | $0 | |
| ROBERT GIST | ||||||
| GENERAL MANAGER | 40.00 | $145,752 | $0 | $24,320 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $198,877 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $24,320 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MERENDINO CEMETERY CARE | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1048 WEST BLANCKE STREET | AddressLine1Txt |
| City | LINDEN | CityNm |
| State Abbreviation | NJ | StateAbbreviationCd |
| ZIP | 07036 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | GROUND MAINTENANCE AND CEMETERY CARE/INT | ServicesDesc |
| Compensation | $342,558 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| CEMETERY & OPER INCOME | 812900 | $793,762 | $793,762 |
| CREMATORY&COLUMBARIUM | 812900 | $783,490 | $783,490 |
| PERPETUAL CARE ENDOWMENT | 812900 | $100 | $100 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,577,352 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $274,478 | TotalRevenueColumnAmt |
| Exclusion | $274,478 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $4,671 | 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 | $4,671 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,671 | TotalRevenueColumnAmt |
| Exclusion | $4,671 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,676,794 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,538,484 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $138,310 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $138,310 | TotalRevenueColumnAmt |
| Exclusion | $138,310 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | STATUTORY FEES | Desc |
| Business | 812900 | BusinessCd |
| Total Revenue Column | $75,480 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $75,480 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $75,480 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,070,291 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,652,832 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $417,459 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $223,197 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $290,766 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$21,227 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $99,297 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,658 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,600 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,100 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $36,410 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,351 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $33,231 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,109 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,707 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $55,886 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $185,310 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,635 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| GROUND HELP AND ALL MAI | $486,373 |
| MISCELLANEOUS | $40,416 |
| AUTOMOBILE AND VEHICLE | $37,028 |
| SUPPLIES | $35,113 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,253 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,715,213 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $47,716 | BOYAmt |
| EOY | $79,619 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,415,694 | BOYAmt |
| EOY | $1,182,365 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $92,070 | BOYAmt |
| EOY | $117,990 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12 | BOYAmt |
| EOY | $79 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,244 | BOYAmt |
| EOY | $6,744 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $5,627,692 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,872,229 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,834,942 | BOYAmt |
| EOY | $1,755,463 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,345,615 | BOYAmt |
| EOY | $3,577,823 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,573,252 | BOYAmt |
| EOY | $18,560,721 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $315,628 | BOYAmt |
| EOY | $625,880 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,637,173 | BOYAmt |
| EOY | $25,906,684 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,246 | BOYAmt |
| EOY | $44,650 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,246 | BOYAmt |
| EOY | $44,650 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,817,217 | BOYAmt |
| EOY | $16,799,516 | EOYAmt |
Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $294,757 | BOYAmt |
| EOY | $202,298 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,481,953 | BOYAmt |
| EOY | $8,860,220 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,593,927 | BOYAmt |
| EOY | $25,862,034 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,637,173 | BOYAmt |
| EOY | $25,906,684 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $355,078 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $647,489 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $265,540 | 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 D IRS990ScheduleD
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,776,710 | BeginningYearBalanceAmt |
| Contributions | $75,580 | ContributionsAmt |
| Investment Earnings Or Losses | $408,988 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $198,760 | OtherExpendituresAmt |
| End Year Balance | $9,062,518 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,919,679 | BeginningYearBalanceAmt |
| Contributions | $107,371 | ContributionsAmt |
| Investment Earnings Or Losses | -$57,029 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $193,311 | OtherExpendituresAmt |
| End Year Balance | $8,776,710 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $8,689,747 | BeginningYearBalanceAmt |
| Contributions | $90,942 | ContributionsAmt |
| Investment Earnings Or Losses | $334,215 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $195,225 | OtherExpendituresAmt |
| End Year Balance | $8,919,679 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,810,502 | BeginningYearBalanceAmt |
| Contributions | $84,931 | ContributionsAmt |
| Investment Earnings Or Losses | $976,223 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $181,909 | OtherExpendituresAmt |
| End Year Balance | $8,689,747 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $7,262,102 | BeginningYearBalanceAmt |
| Contributions | $82,614 | ContributionsAmt |
| Investment Earnings Or Losses | $643,008 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $177,222 | OtherExpendituresAmt |
| End Year Balance | $7,810,502 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Prmnnt Endowment Balance EOY | 0.97800 | PrmnntEndowmentBalanceEOYPct |
| Term Endowment Balance EOY | 0.02200 | TermEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $125,045 | OtherCostOrOtherBasisAmt |
| Book Value | $125,045 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,129,662 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,933,683 | DepreciationAmt |
| Book Value | $1,195,979 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,961,075 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,594,420 | DepreciationAmt |
| Book Value | $366,655 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $411,910 | OtherCostOrOtherBasisAmt |
| Depreciation | $344,126 | DepreciationAmt |
| Book Value | $67,784 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $1,755,463 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp (4 entries)
| DescDesc | Book ValueBookValueAmt | Method ValuationMethodValuationCd |
|---|---|---|
| OLD WESTBURY LARGE CAP-PUBLICLY TRADED | $7,143,183 | F |
| OLD WESTBURY SM & MID CAP FUND-PUBLICLY TRADED | $3,220,033 | F |
| OLD WESTBURY GLOBAL OPP FUND-PUBLICLY TRADED | $3,144,245 | F |
| OLD WESTBURY FIXED INCOME FUND-PUBLICLY TRADED | $5,053,260 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $18,560,721 | TotalBookValueSecuritiesAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $2,717,780 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $647,489 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $647,489 | RevenueNotReportedAmt |
| Revenue Subtotal | $2,070,291 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,070,291 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,715,213 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,715,213 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,715,213 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART V, LINE 4: | PERPETUAL CARE OF SPECIFIED PLOTS AND GRAVES AND THE MAINTENANCE AND PRESERVATION OF THE CEMETERY |
| PART X, LINE 2: | THE CEMETERY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISIONS OF SECTION 501 (C) (13) OF THE INTERNAL REVENUE CODE AND, EXCEPT FOR TAXES PERTAINING TO UNRELATED BUSINESS INCOME, IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. NO PROVISION HAS BEEN MADE FOR INCOME TAXES AS THE CEMETERY HAS NO SIGNIFICANT UNRELATED BUSINESS TAXABLE INCOME. MANAGEMENT HAS REVIEWED THE CEMETERY'S TAX POSITIONS AS OF DECEMBER 31, 2016 AND CONCLUDED THAT THE CEMETERY HAS NO ASSETS OR LIABILITIES FOR NET UNRECOGNIZED TAX BENEFITS RELATING TO UNCERTAIN TAX POSITIONS. ADDITIONALLY, THE CEMETERY IS UNAWARE OF ANY TAX POSITIONS FOR WHICH IT WOULD BE REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX ASSETS OR LIABILITIES WOULD CHANGE SIGNIFICANTLY IN THE NEXT TWELVE MONTHS. THE CEMETERY'S FORMS 990, RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX, ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT GIST | PersonNm |
| Title | GENERAL MANAGER | TitleTxt |
| Base Compensation Filing Org | $145,752 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $24,320 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $170,072 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 4B | FormAndLineReferenceDesc |
| Explanation | EFFECTIVE APRIL 30, 2013 THE CEMETERY ESTABLISHED AN AUXILIARY EXECUTIVE RETIREMENT PLAN FOR THOSE HIGHLY COMPENSATED EMPLOYEES PARTICIPATING IN THE PENSION PLAN ON DECEMBER 31, 2012. TO DATE NO PAYMENTS HAVE BEEN RECEIVED BY ANY HIGHLY COMPENSATED EMPLOYEES. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (6 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | EACH OWNER OF A GRAVE, CRYPT OR NICHE IS A MEMBER OF THE CEMETERY COMPANY AND HAS ONE VOTE FOR EACH GRAVE, CRYPT OR NICHE OWNED. THE MEMBERS VOTE TO ELECT THE MEMBERS OF THE BOARD OF MANAGERS, WHICH IS THE CEMETERY COMPANY'S GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 7A | EACH OWNER OF A GRAVE, CRYPT OR NICHE IS A MEMBER OF THE CEMETERY COMPANY AND HAS ONE VOTE FOR EACH GRAVE, CRYPT OR NICHE OWNED. THE MEMBERS VOTE TO ELECT THE MEMBERS OF THE BOARD OF MANAGERS, WHICH IS THE CEMETERY COMPANY'S GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 WAS DISTRIBUTED TO THE ENTIRE BOARD PRIOR TO FILING IT. IT WAS REVIEWED IN DETAIL BY THE BOARD'S TREASURER AND ONE ADDITIONAL BOARD MEMBER PRIOR TO FILING IT. |
| FORM 990, PART VI, SECTION B, LINE 15A | ANNUAL REVIEW BY THE BOARD OF MANAGERS |
| FORM 990, PART VI, SECTION C, LINE 19 | INFORMATION IS PROVIDED TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | FASB 158 PENSION ADJUSTMENT 265,540. |