2017-10-26T14:52:51-05:00 2016-12-31 271728945 PKF O'CONNOR DAVIES LLP 500 MAMARONECK AVENUE HARRISON NY 105281633 990 2016-01-01 135120739 THE GREEN-WOOD CEMETERY GREE 7187887850 500 25TH STREET BROOKLYN NY 112311755 RICHARD J MOYLAN PRESIDENT 7187887850 2017-10-26 1 GARRETT M HIGGINS P00543209 9143818900 2017-10-16 65.51.112.58 2017-10-26 15:11:27 ED P 8F3E04F861F0216E32497907D09A877E57DED22A DBE3753688BC1776818C679406F8E276569BC57D 2016 2021-01-29 14:40:06Z RICHARD J MOYLAN 500 25TH STREET BROOKLYN NY 112311755 18910597 0 X WWW.GREEN-WOOD.COM X 1838 NY THE ORGANIZATION IS A CEMETERY WHICH IS A TAX EXEMPT ENTITY UNDER IRC SEC 501(C)(13). 15 15 132 5 6698 -7591 0 0 9686573 11073984 5016163 3596097 29539 29539 14732275 14699620 536676 258467 0 0 8470430 9140744 0 0 0 5075877 5606288 14082983 15005499 649292 -305879 185236653 190133468 13254296 14417137 171982357 175716331 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. 0 0 THE ORGANIZATION IS A CEMETERY WHICH IS A TAX-EXEMPT ENTITY UNDER IRC SEC 501(C)(13). 0 0 1 0 0 0 1 0 0 1 1 0 0 1 1 0 1 0 0 1 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 1 42 0 132 1 1 1 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X RICHARD J MOYLAN PRESIDENT 7187887850 500 25TH STREET BROOKLYN NY 112311755 C PAYSON COLEMAN JR CHAIRMAN 3.00 3.00 X X 0 0 0 MICHAEL C BROOKS VICE CHAIRMAN 3.00 3.00 X X 0 0 0 MALCOLM MACKAY TRUSTEE 3.00 1.50 X 25000 0 0 EARL D WEINER TRUSTEE 3.00 1.50 X 26500 0 0 J DOUGLAS MAXWELL JR TRUSTEE 3.00 1.50 X 20000 0 0 JOHN R REESE TRUSTEE 3.00 1.50 X 13500 0 0 WALTER C TEAGLE III TRUSTEE 3.00 1.50 X 8000 0 0 PETER W DAVIDSON TRUSTEE 3.00 1.50 X 1500 0 0 CARLA P SHEN TRUSTEE 3.00 1.50 X 18500 0 0 SCOT MEDBURY TRUSTEE 3.00 1.50 X 10000 0 0 SAMUEL G WHITE TRUSTEE 3.00 1.50 X 0 0 0 SAM SIFTON TRUSTEE 3.00 1.50 X 1500 0 0 HUGH O'KANE TRUSTEE 3.00 1.10 X 0 0 0 ALLIE O SWEENEY TRUSTEE 3.00 1.10 X 0 0 0 ELIZABETH JEFFE TRUSTEE 3.00 1.10 X 0 0 0 RICHARD MOYLAN PRESIDENT 40.00 6.00 X 324230 0 9701 NICHOLAS PISANO VP & COMPTROLLER, THRU 4/7/2016 40.00 6.00 X 290484 0 10693 JANE CUCCURULLO CORPORATE SECRETARY 40.00 3.00 X 133983 0 2858 EUGENE ADAMO VP OF SALES AND ADMIN 40.00 3.00 X 124738 0 9192 ARLENE BASCOM VP & COMPTROLLER 40.00 3.00 X 88100 0 1469 ERIC BARNA VP OF OPERATIONS 40.00 3.00 X 103128 0 5544 ARTHUR PRESSON VP OF DESIGN & LANDSCAPE 40.00 6.00 X 141948 0 2667 JEFF RICHMAN HISTORIAN 40.00 26.00 X 116382 0 5508 KESTUTIS DEMERECKAS SURVEYOR 40.00 1.00 X 123753 0 0 1571246 0 47632 8 0 1 0 WESTERN FACADES WESTERN SPECIALTY CONTR 720 GRAND AVENUE RIDGEFIELD NJ 07657 RESTORATION CONTRACTOR 2511305 THE BRICKMAN GROUP LTD LLC 3630 SOLUTIONS CENTER CHICAGO IL 606773006 LAWN CARE SERVICES 620647 US SECURITY ASSOCIATES INC POBOX 931703 ATLANTA GA 31193 SECURITY AND PROTECTION SERVICES 349710 PAGE AYRES COWLEY ARCHITECTS LLC 10 E 33RD STREET 7 NEW YORK NY 100165018 ARCHITECTS 233484 RHODESIDE & HARWELL 510 KING STREET SUITE 300 ALEXANDRIA VA 22314 LANDSCAPE ARCHITECT 203801 14 SALE OF BURIAL 812220 7492773 7492773 SERVICE CHARGES 812220 3581211 3581211 11073984 1528403 1114 1527289 29539 0 29539 29539 29539 6278671 4210977 2067694 2067694 5584 2062110 14699620 11073984 6698 3618938 258467 1373235 4611265 757951 1158142 1240151 161731 94835 389581 283747 20544 25708 254840 95708 383515 1078158 399806 REPAIRS & MAINTENANCE 1553118 CREMATORY EXPENSE 450506 MAUSOLEUM EXPENSE 199348 LEGAL SETTLEMENT 160000 55143 15005499 769149 320703 2257294 2984005 2560827 2596080 171503 170376 178221 86543 93054350 42183519 48967889 50870831 60270574 60947871 67044817 68295314 3016379 3861745 185236653 190133468 1140974 2065107 12113322 12352030 13254296 14417137 X 171982357 175716331 171982357 175716331 185236653 190133468 X -305879 4161176 -121323 X X 0 1 X 1 0 1000 1000 1000 1 NYS CEMETERIES PAC 99 PINE STREET SUITE 207 ALBANY NY 12207 105407204 1000 PART I-A, LINE 1: THE GREEN-WOOD CEMETERY CONTRIBUTED TO THE NYS CEMETERIES PAC, AN UNRELATED ENTITY. 2223390 X X X 0 18383138 18383138 16536744 1958770 1050434 1162810 18383138 14625917 1687230 1222482 998885 16536744 38564360 9953479 28610881 5593254 4769942 823312 45687507 3209229 27460098 21436638 50870831 HEDGE FUNDS 48547937 F PRIVATE EQUITY PARTNERSHIPS 7209023 F REAL ESTATE PROPERTY 4000000 F REAL ESTATE INVESTMENT TRUST 8538354 F 68295314 DEPOSITS ON INSTALLMENT SALES 5566378 ACCRUED PENSION LIABILITY 6550836 DUE TO AFFILIATES 234816 12352030 X 28301053 4161176 10065618 14226794 14074259 389581 235780 625361 14699620 18376149 3978230 3978230 14397919 389581 218000 607581 15005500 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 V, LINE 4: MANAGEMENT IDENTIFIED PRACTICES IN ITS ACCOUNTING THAT DIFFERED FROM GUIDANCE SUPPORTED BY U.S. GAAP OR WHICH THERE WERE ERRORS IN EXECUTION. AS A RESULT, THE CEMETERY HAS RESTATED ITS 2013 ENDING NET ASSETS AT JANUARY 1, 2014. THIS RESTATEMENT RESULTED IN THE CEMETERY'S NET ASSETS BEING RECLASSED FROM PERMANENTLY RESTRICTED TO UNRESTRICTED. SINCE THE FUNDS ARE NO LONGER CONSIDERED AN ENDOWMENT UNDER GAAP, THEY HAVE BEEN REMOVED FROM PART V. 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. THE CEMETERY AND AFFILIATES ARE NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR THE PERIODS PRIOR TO 2013. PART XI, LINE 2D - OTHER ADJUSTMENTS: REVENUE ATTRIBUTABLE TO CONSOLIDATED ENTITIES 10,065,618. PART XI, LINE 4B - OTHER ADJUSTMENTS: ELIMINATIONS ON CONSOLIDATED FINANCIAL STATEMENTS 218,000. LOSS ON DISPOSAL 17,780. PART XII, LINE 2D - OTHER ADJUSTMENTS: EXPENSES ATTRIBUTABLE TO CONSOLIDATED ENTITIES 3,978,230. PART XII, LINE 4B - OTHER ADJUSTMENTS: ELIMINATIONS ON CONSOLIDATED FINANCIAL STATEMENTS 218,000. CENTRAL AMERICA AND THE CARIBBEAN INVESTMENTS 34682793 EUROPE (INCLUDING ICELAND & GREENLAND) INVESTMENTS 8233728 0 0 0 0 0 0 42916521 0 42916521 1 0 1 1 1 0 SCHEDULE F, PART IV THE ORGANIZATION IS NOT REQUIRED TO FILE FORM 5471, FORM 926, FORM 8865 AND FORM 8621 BECAUSE IT DOES NOT MEET THE APPLICABLE THRESHOLD OWNERSHIP OR OTHER FILING REQUIREMENTS OF EACH FORM. 1 THE GREEN-WOOD CEMETERY HISTORIC FUND INC 500 25TH STREET BROOKLYN NY 11232 113450678 501(C)(3) 218000 GENERAL OPERATING SUPPORT THE BROOKLYN HISTORICAL SOCIETY 128 PIERREPONT STREET BROOKLYN NY 11201 111630813 501(C)(3) 6700 GENERAL OPERATING SUPPORT AND FALL GALA 2 PART I, LINE 2: THE CEMETERY CONTRIBUTES FUNDS TO A RELATED ORGANIZATION DURING THE YEAR. THE TRANSACTION IS REVIEWED AS PART OF THE FINANCIAL STATEMENT PREPARATION. X 0 0 X X X X 1 0 0 RICHARD MOYLAN PRESIDENT 269144 0 15000 0 40086 0 6580 0 3121 0 333931 0 0 0 NICHOLAS PISANO VP & COMPTROLLER, THRU 4/7/2016 80410 0 0 0 210074 0 4014 0 6679 0 301177 0 0 0 PART I, LINE 1A RICHARD MOYLAN, PRESIDENT, HAS A RESIDENCE THAT IS TAXABLE TO HIM AND VALUED AT $38,700 REPORTED IN PART II, SECTION B, COLUMN (III). PART I, LINE 4A NICHOLAS PISANO RECEIVED $160,000 SEVERANCE FROM THE GREEN-WOOD CEMETERY, IN HIS 2016 W-2 WHICH IS REPORTED IN PART II, LINE B, COLUMN III - OTHER REPORTABLE COMPENSATION. 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 2016. 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 -103,543. LOSS ON DISPOSAL -17,780. 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 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 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0 THE GREEN-WOOD HISTORIC FUND INC Q 410476 BOOK VALUE THE GREEN-WOOD CEMETERY PERPETUAL CARE FUND Q 244767 BOOK VALUE THE GREEN-WOOD HISTORIC FUND INC B 218000 BOOK VALUE