2016-11-10T19:44:15-06:00 2015-12-31 271728945 PKF O'CONNOR DAVIES LLP 3001 SUMMER STREET 5TH FL EAST STAMFORD CT 06905 990 2015-01-01 110729120 THE EVERGREENS CEMETERY EVER 7184555300 BUSHWICK AVENUE AND CONWAY STREET BROOKLYN NY 112071849 ROLAND CADICAMO VP, CFO/CONTROLLER 7184555300 2016-11-10 1 GARRETT M HIGGINS P00543209 2033232400 2016-11-04 2015 2017-02-10 21:41:12Z ROLAND CADICAMO BUSHWICK AVENUE AND CONWAY STREET BROOKLYN NY 112071849 43678461 0 X WWW.THEEVERGREENSCEMETERY.COM X 1849 NY THE EVERGREENS IS A CEMETERY CORPORATION WHICH IS REGULATED UNDER NEW YORK STATE CEMETERY LAW. 7 6 49 0 -9135 -10385 0 0 2281763 2164319 16298691 8403992 48494 30435 18628948 10598746 50000 50500 0 0 4066758 4049361 0 0 0 2511685 1821644 6628443 5921505 12000505 4677241 150654736 145596190 541246 487488 150113490 145108702 X THE EVERGREENS, LOCATED IN BROOKLYN, NEW YORK IS A NONSECTARIAN NOT-FOR-PROFIT MEMBERSHIP CORPORATION AND IS A REGULATED CEMETERY CORPORATION UNDER THE NEW YORK STATE CEMETERY LAW. ITS MISSION IS TO SELL LOTS, GRAVES AND OTHER SPACE TO THE GENERAL PUBLIC FOR THE PURPOSE OF BURIAL OF THE HUMAN DEAD AND TO MAINTAIN THE GROUNDS OF THOSE BURIED. ALL SERVICES PROVIDED ARE CEMETERY RELATED WHICH INCLUDES INTERMENTS, GENERAL MAINTENANCE, SPECIAL ENDOWED CARE AND INSTALLATION OF FOUNDATIONS. 0 0 THE EVERGREENS CEMETERY WAS ORGANIZED IN 1849 AS A NON-SECTARIAN CEMETERY, UNDER THE RURAL CEMETERY ACT OF 1847. THE CEMETERY BORDERS BROOKLYN AND QUEENS AND COVERS 225 ACRES OF ROLLING HILLS AND GENTLY SLOPING MEADOWS. THE EVERGREENS IS THE FINAL RESTING PLACE OF MORE THAN 531,000 PEOPLE. IT OFFERS A SELECTION OF BURIAL OPTIONS INCLUDING FAMILY LOTS (TWO GRAVES AND UP), SINGLE GRAVES (ACCOMMODATES UP TO THREE INTERMENTS WHEN POSSIBLE), AN URN GARDEN, COMMUNITY AND PRIVATE FAMILY MAUSOLEUMS. IN ADDITION, THE CEMETERY OFFERS A CHAPEL MAUSOLEUM AND NICHES. THE EVERGREENS CEMETERY WAS NAMED TO THE NATIONAL REGISTER OF HISTORIC PLACES. 0 0 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 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 6 0 49 1 1 1 0 0 0 0 0 0 0 0 0 X 7 6 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X ROLAND CADICAMO 7184555300 BUSHWICK AVENUE AND CONWAY STREET BROOKLYN NY 112071849 JULIE BOSE PRESIDENT 35.00 X X 145450 0 15361 PAUL K GRASSI PRESIDENT THROUGH APRIL 2015 35.00 X X 91036 0 143337 JONATHAN WELD CHAIRMAN 3.00 X X 47700 0 0 JOHN OSNATO TRUSTEE, SECRETARY & TREASURER 1.00 X X 22608 0 0 DENNIS SULLIVAN TRUSTEE / INVESTMENT CHAIR 2.00 X 28633 0 0 WILLIAM R CLINE JR TRUSTEE 1.00 X 13035 0 0 FREDERICK BLAND TRUSTEE 1.00 X 15722 0 0 FRANCESCA ANDERSON TRUSTEE 1.00 X 19150 0 0 ROLAND CADICAMO VP, CFO/CONTROLLER 35.00 X 155296 0 58431 538630 0 217129 2 0 1 0 MULLEN CONSTRUCTION CO INC PO BOX 148 GAYLORDSVILLE CT 06755 CONSTRUCTION SERVICES 1021376 CAMBRIDGE ASSOCIATES LLC 125 HIGH STREET BOSTON MA 02110 INVESTMENT ADVISORS 292459 2 SERVICE CHARGES 900099 1296579 1296579 SALES OF LOTS, GRAVES AND CRYPTS 900099 854610 854610 ENDOWED CARE ADDITIONS 900099 13100 13100 ENDOWED CARE INITIAL CHARGES 900099 30 30 2164319 4111503 -9135 4120638 46050 15615 30435 30435 30435 37356589 33064100 4292489 4292489 4292489 10598746 2164319 -9135 8443562 50500 755759 1930544 555135 458451 349472 20281 29825 650963 73795 43063 47894 2249 217593 97381 DIRECT MAINT. CHARGES 529188 EQUIPMENT EXPENSES 59717 MISCELLANEOUS 49695 5921505 55247 203524 144860 122893 9838 0 7088971 3348267 2700581 3740704 58821628 39080293 88877059 102448732 45523 44 150654736 145596190 16084 4518 525162 482970 541246 487488 X 150113490 145108702 150113490 145108702 150654736 145596190 X 4677241 -10034467 352438 X X 0 1 X 0 0 2929366 2929366 437112 437111 1 1354546 1168928 185618 2367947 1742228 625719 3740704 ALTERNATIVE INVESTMENTS 102448732 F 102448732 ACCRUED PENSION 474080 ADVANCE DEPOSITS 8890 482970 X 579894 -10034467 15615 -10018852 10598746 0 10598746 5937120 15615 15615 5921505 0 5921505 PART X, LINE 2: THE CEMETERY RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE CEMETERY HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION AND/OR DISCLOSURE. THE CEMETERY IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO 2012. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENT EXPENSES REPORTED ON PART VIII, LINE 6B 15,615. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENT EXPENSES REPORTED ON PART VIII, LINE 6B 15,615. CENTRAL AMERICA AND THE CARIBBEAN INVESTMENTS 42209938 0 0 0 0 0 0 42209938 0 42209938 1 0 1 0 1 0 PART IV: THE ORGANIZATION IS NOT REQUIRED TO FILE FORMS 5471 BECAUSE IT DOES NOT MEET THE APPLICABLE THRESHOLD OWNERSHIP OR OTHER FILING REQUIREMENTS. THE ORGANIZATION IS REQUIRED TO FILE FORM 926 AND FORM 8865 BECAUSE IT MEETS THE APPLICABLE FILING THRESHOLD REQUIREMENT. 1 EVERGREENS CEMETERY PRESERVATION FOUNDATION INC 1629 BUSHWICK AVENUE BROOKLYN NY 11207 450637022 501(C)(3) 50000 GENERAL SUPPORT 1 PART I, LINE 2: THE CEMETERY'S BOARD ONLY APPROVES CONTRIBUTIONS TO PRE-SELECTED ORGANIZATIONS. THE BOARD REQUIRES THE DONEE TO PROVIDE A REPORT ON THE USE OF FUNDS AWARDED. X X X 0 1 0 JULIE BOSE PRESIDENT 145385 0 0 0 65 0 0 0 15361 0 160811 0 0 0 PAUL K GRASSI PRESIDENT THROUGH APRIL 2015 91036 0 0 0 0 0 140911 0 2426 0 234373 0 0 0 ROLAND CADICAMO VP, CFO/CONTROLLER 155015 0 0 0 281 0 49141 0 9290 0 213727 0 0 0 PART I, LINE 4B PAUL GRASSI AND ROLAND CADICAMO PARTICIPATED IN A SUPPLEMENTAL NON-QUALIFIED RETIREMENT PLAN. IN 2015, THE CEMETERY CONTRIBUTED $126,543 AND $37,688, FOR PAUL AND ROLAND TO THE PLAN. FORM 990, PART VI, SECTION A, LINE 6 THE EVERGREENS CEMETERY IS A NONSECTARIAN NOT-FOR-PROFIT MEMBERSHIP CORPORATION AND IS A REGULATED CEMETERY CORPORATION UNDER THE NEW YORK STATE CEMETERY LAW. MEMBERS OF THE CORPORATION CONSIST OF THE LOT HOLDERS AND THEIR HEIRS. FORM 990, PART VI, SECTION A, LINE 7A THE EVERGREENS CEMETERY HOLDS AN ANNUAL CORPORATE MEETING WHICH IS OPEN TO ALL MEMBERS. MEMBERS OF THE CORPORATION CONSIST OF ALL LOT OWNERS (INCLUDES ALL BURIAL SPACES). A NOTICE OF THE MEETING IS PUBLISHED IN THE BROOKLYN EAGLE NOTIFYING ALL WHO WISH TO ATTEND. AT THE ANNUAL MEETING, THE MINUTE BOOK OF THE CORPORATION CONTAINING MINUTES OF THE MEETINGS FOR THE PRECEDING YEAR IS OPEN FOR INSPECTION. NOMINATIONS FOR INSPECTORS OF THE ELECTION ARE MADE AND INSPECTORS ARE ELECTED AND SWORN IN ACCORDINGLY. THE INSPECTORS RECEIVE AND EXAMINE THE PROXIES AND ASCERTAIN THE NUMBER OF MEMBERS PRESENT IN PERSON OR BY PROXY MEET THE REQUIRED NUMBER FOR A QUORUM. THE CHAIRMAN PRESENTS MOTIONS FOR THE ACTIONS OF THE TRUSTEES AND OFFICERS OF THE CORPORATION FOR THE PREVIOUS YEAR TO BE RATIFIED AND APPROVED. IN ADDITION, THE MEMBERS VOTE ON TRUSTEES NOMINATED TO SERVE THE CORPORATION. THE VOTES ARE COUNTED BY THE INSPECTORS AND THE RESULTS NOTED. ELECTED TRUSTEES SERVE TERMS OF THREE YEARS. FORM 990, PART VI, SECTION A, LINE 7B AT THE ANNUAL MEETING OF THE MEMBERS, THE MEMBERS VOTE ON TRUSTEES NOMINATED TO SERVE THE CORPORATION. IN ADDITION, ANY TRUSTEE MAY BE REMOVED AT ANY MEETING OF THE MEMBERS, WITH OR WITHOUT CAUSE, BY THE AFFIRMATIVE VOTE OF TWO-THIRDS OF THE QUALIFIED VOTERS PRESENT, IN PERSON OR BY PROXY, IN WHICH CASE A SUCCESSOR SHALL FORTHWITH BE ELECTED AT SUCH MEETING FOR HIS UNEXPIRED TERM. FORM 990, PART VI, SECTION B, LINE 11 THE EVERGREENS CEMETERY HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD MEMBERS OF THE ORGANIZATION FOR ANY COMMENTS. SHOULD ANY QUESTIONS ARISE TO WHICH MANAGEMENT CANNOT PROVIDE A SATISFACTORY ANSWER, MANAGEMENT WILL REQUEST CLARIFICATION FROM THE TAX PREPARER. AFTER ALL QUESTIONS HAVE BEEN ANWSWERED, THE BOARD WILL APPROVE THE TAX RETURN AND INSTRUCT MANAGEMENT TO SIGN AND FILE THE TAX RETURN. FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS AND OFFICERS HAVE A DUTY TO THE CEMETERY TO GOVERN AFFAIRS HONESTLY AND ECONOMICALLY, EXERCISING THEIR BEST CARE, SKILL AND JUDGMENT FOR THE BENEFIT OF THE CEMETERY. TO AVOID THE APPEARANCE OF IMPROPRIETY, THE DIRECTORS AND OFFICERS SHALL DISCLOSE TO THE BOARD ANY SITUATION IN WHICH THE DIRECTOR OR OFFICER HAS A CONFLICT OF INTERST OR DUALITY THAT COULD BE REASONABLY VIEWED AS FORMING A BASIS FOR THAT PERSON TO ACT IN OTHER THAN THE BEST INTEREST OF THE CEMETERY AND FOLLOW THE PROCEDURES STATED IN THE POLICY GOVERNING THE PARTICIPATION ON BEHALF OF THE CEMETERY. PROCEDURES: A) ANY DIRECTOR HAVING A CONFLICT OF INTEREST SHOULD DISLCOSE SUCH INTEREST AND NOT VOTE ON THE MATTER AND IF REQUESTED, WITHDRAW FROM ANY DISCUSSION ON THE MATTER. B) BRING MATTER TO ATTENTION OF PRESIDENT OR CHAIR C) REQUIREMENT DOES NOT PREVENT DIRECTOR FROM STATING HIS OR HER OPINION D) APPLIES TO MEMBERS OF IMMEDIATE FAMILY ADHERENCE TO POLICY IS CONFIRMED ANNUALLY AT BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 15 PRIOR TO THE ANNUAL MEETING, THE CHAIRMAN SURVEYS COMPARABLE CEMETERIES IN THE AREA TO DETERMINE THE CURRENT LEVEL OF COMPENSATION FOR EXECUTIVES. IN ADDITION TO THE WAGES OFFERED, THE CHAIRMAN FACTORS IN THE CURRENT ACTIVITY LEVEL OF THOSE CEMETERIES AS COMPARED TO THAT OF THE EVERGREENS AS WELL AS OTHER BENEFITS OFFERED. THE MATTER IS DISCUSSED BY THE TRUSTEES AND A DETERMINATION OF THE PRESIDENT AND CFO'S SALARY IS MADE AND VOTED ON BY THE BOARD. BOARD APPROVAL IS DOCUMENTED IN THE MINUTES. FORM 990, PART VI, SECTION C, LINE 19 THE CEMETERY'S TAX RETURN AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST AT NO COST. IN ADDITION, THE CEMETERY FILES A COPY OF ITS ANNUAL AUDITED STATEMENTS WITH THE NYS DIVISION OF CEMETERIES. FORM 990, PART XI, LINE 9: PENSION LIABILITY ADJUSTMENT 352,438. FORM 990, PART XII, LINE 2C: THE FULL BOARD ASSUMES RESPONSIBILITY FOR THE SELECTION OF THE AUDITORS AND OVERSIGHT OF THE AUDIT. THERE WAS NO CHANGE IN THE BOARD'S OVERSIGHT PROCESS OF THE AUDIT OF THE FINANCIAL STATEMENTS. EVERGREENS CEMETERY PRESERVATION FOUNDATION INC 1629 BUSHWICK AVENUE BROOKLYN NY 11207 450637022 PROTECTION, PRESERVATION AND SUPPORT OF THE CEMETERY NY 501(C)(3) LINE 9 THE EVERGREENS CEMETERY 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 EVERGREENS CEMETERY PRESERVATION FOUNDATION INC B 50000 COST