2014-11-12T11:28:33-06:00 2013-12-31 WithumSmithBrown PC 465 South St Ste 200 Morristown NJ 079606497 990 2013-01-01 220900920 Fairview Cemetery % RICHARD M RALPH FAIR 9082330130 1100 East Broad Street Suite Westfield NJ 070901104 WILLIAM J SHEPHERD PRESIDENT 9738989494 2014-11-11 true Anthony J Panico P00365556 9738989494 2013 2015-11-30 17:44:51Z RICHARD M RALPH 1100 EAST BROAD STREET WESTFIELD NJ 070901104 2842057 false X N/A X 1868 NJ OPERATION AND MAINTENANCE OF A CEMETERY FOR INTERMENT AND OTHER SERVICES FOR FAMILIES IN CENTRAL NEW JERSEY. 10 6 14 0 0 0 0 782516 749958 620289 959100 1036251 853947 2439056 2563005 0 0 0 0 850090 894933 0 0 0 1320332 1268139 2170422 2163072 268634 399933 29576115 31745790 72538 76853 29503577 31668937 THE MISSION OF THE FAIRVIEW CEMETERY IS TO OPERATE AND MAINTAIN HISTORIC BURIAL GROUNDS IN AN ARBORETUM SETTING OPEN TO ALL GOVERNED BY A NON-PROFIT ORGANIZATION COMMITTED TO HONOR THE HERITAGE OF PAST GENERATIONS WHILE MEETING THE NEEDS OF THE PRESENT GENERATION. false false 1493924 0 749958 CEMETERY OPERATIONS, BURIALS AND GROUNDS MAINTENANCE 1493924 false false false false false false false false false true false false false false true true false false false false false false false false false false false false false false false false true true false false false false false false false false false true 17 0 true 14 true false false false false false false false X 10 6 false false false false true true true true false false false true true true true true true true true false X RICHARD M RALPH 9082330130 1100 EAST BROAD STREET WESTFIELD NJ 070901104 WILLIAM J SHEPHERD PRESIDENT - TRUSTEE 1.0 X X 6700 0 0 JOHN RICKER VICE PRES/ASST SEC - TRUSTEE 1.0 X X 5200 0 0 RICHARD M RALPH EXEC DIR/SEC/TREAS - TRUSTEE 55.0 X X 123580 0 24110 DAVID ROBERTS ASST TREASURER - TRUSTEE 1.0 X X 10900 0 0 FRANK J ABELLA JR TRUSTEE 1.0 X 10000 0 0 STEVEN J BURKE TRUSTEE 1.0 X 4500 0 0 MICHAEL P LOCASCIO TRUSTEE 1.0 X 4900 0 0 DONALD W MACDONALD TRUSTEE 1.0 X 3000 0 0 FRANKLYN J SULLEBARGER TRUSTEE 1.0 X 3300 0 0 BARBARA VINCENTSEN TRUSTEE 1.0 X 8500 0 0 CORNELIUS VANDERBILT JR TRUSTEE 1.0 X 8500 0 0 189080 0 24110 1 false false false HALL BUILDING CORP PO BOX 904 FARMINGDALE NJ 07727 COMMERCIAL BUILDER 1300113 MERENDINO CEMETERY CARE 1048 WEST BLANCKE STREET LINDEN NJ 07036 CEMETERY CARE 266418 HOMETOWN SECURITY LLC 1000 ROUTE 34 SUITE 205 MATAWAN NJ 07747 SECURITY SERVICES 184485 INVESTMENT PARTNERS ASSET MANAGEMEN 1 HIGHLAND AVENUE METUCHEN NJ 08840 INVESTMENT ADVISORY 133426 VINCENTSEN ASSOCIATES LLP 238 ST PAUL STREET WESTFIELD NJ 07090 ARCHITECTURE SVCS. 106317 5 X 0 BURIALS & RELATED INCOME 900099 749958 749958 749958 498716 498716 0 0 0 0 0 437884 60095 37595 437884 22500 460384 460384 0 0 1095404 241457 853947 853947 0 2563005 749958 1813047 0 0 0 0 213190 139345 73845 0 0 449543 228662 220881 21154 10725 10429 160040 81266 78774 51006 25849 25157 0 8078 8078 39800 39800 0 0 133339 133339 0 21334 21334 59739 44731 15008 0 0 0 0 0 18593 18593 0 0 172542 172542 39127 31113 8014 GROUNDS EXPENSE 285011 285011 CONTRACT MAINTENANCE 253108 253108 SECURITY EXPENSE 184484 184484 CUSTODIAL FEES 26676 26676 26308 18495 7813 2163072 1493924 669148 0 X 919669 598784 2758058 4761566 0 0 459595 367525 0 0 0 0 0 0 1936841 1743284 5927 5927 8277076 3959994 2879019 4317082 20608952 19942430 0 0 0 0 0 0 8054 9192 29576115 31745790 72538 76853 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 72538 76853 X 8774314 8991065 0 0 20729263 22677872 29503577 31668937 29576115 31745790 399933 1765427 X X false true X true false 2082319 1465198 617121 877739 593999 283740 5317018 1900797 3416221 4317082 0 0 X 4569889 1765427 241457 2006884 2563005 2563005 2404529 241457 241457 2163072 2163072 SCHEDULE D, PART X AN INDEPENDENT CPA FIRM AUDITED THE FINANCIAL STATEMENTS OF THIS ORGANIZATION FOR THE YEARS ENDED DECEMBER 31, 2013 AND DECEMBER 31, 2012; RESPECTIVELY. THE FIN 48 (ASC 740) FOOTNOTE BELOW IS FROM THE ORGANIZATION'S 2013 AUDITED FINANCIAL STATEMENTS: THE CEMETERY FOLLOWS THE ACCOUNTING GUIDANCE DEALING WITH UNCERTAIN TAX POSITIONS. THE CEMETERY HAS NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2013 OR 2012. THE CEMETERY BELIEVES IT IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR YEARS PRIOR TO 2010. THERE ARE NO TAX RELATED INTEREST AND PENALTIES INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. SCHEDULE D, PART XII, LINE 2D OTHER RECONCILIATION ITEMS INCLUDED ON LINE 1 BUT NOT ON FORM 990, PART VIII, LINE 12 INCLUDE: - COST OF GOODS SOLD - $241,457 SCHEDULE D, PART XIII, LINE 2D OTHER RECONCILIATION ITEMS INCLUDED ON LINE 1 BUT NOT ON FORM 990, PART VIII, LINE 12 INCLUDE: - COST OF GOODS SOLD - $241,457 INVESTMENT PARTNERS ASSET MANAGMENT COMPANY - SHEPHERD/ABELLA 133426 INVESTMENT ADVISORY SERVICES false VINCENTSEN ASSOCIATES LLC COMPANY - VINCENSTEN 106317 ARCHITECTURAL SERVICES false SHARON R ROSSMAN FAMILY MEMBER - RALPH 22768 EMPLOYEE false SCHEDULE L, PART IV THOMAS W. SHEPHERD IS THE VICE PRESIDENT OF INVESTMENT PARTNERS ASSET MANAGEMENT, INC. AND THE SON OF A VOTING MEMBER OF THE BOARD OF TRUSTEES OF THIS ORGANIZATION. THIS ORGANIZATION PAID INVESTMENT PARTNERS ASSET MANAGEMENT, INC. A TOTAL OF $133,426 FOR INVESTMENT ADVISORY SERVICES. SERVICES WERE RENDERED AT FAIR MARKET VALUE RATES PURSUANT TO ARM'S LENGTH NEGOTIATIONS. FRANK J. ABELLA, JR. IS THE CHIEF EXECUTIVE OFFICER OF INVESTMENT PARTNERS ASSET MANAGEMENT, INC. AND A VOTING MEMBER OF THE BOARD OF TRUSTEES OF THIS ORGANIZATION. THIS ORGANIZATION PAID INVESTMENT PARTNERS ASSET MANAGEMENT, INC. A TOTAL OF $133,426 FOR INVESTMENT ADVISORY SERVICES. SERVICES WERE RENDERED AT FAIR MARKET VALUE RATES PURSUANT TO ARM'S LENGTH NEGOTIATIONS. BARBARA VINCENTSEN IS THE OWNER OF VINCENTSEN ASSOCIATES, L.L.C. AND A VOTING MEMBER OF THE BOARD OF TRUSTEES OF THIS ORGANIZATION. THIS ORGANIZATION PAID VINCENTSEN ASSOCIATES, L.L.C. A TOTAL OF $106,317 FOR ARCHITECTURAL SERVICES. SERVICES WERE RENDERED AT FAIR MARKET VALUE RATES PURSUANT TO ARM'S LENGTH NEGOTIATIONS. CORE FORM, PART VI, SECTION A; QUESTIONS 6 & 7 THE OWNERS OF THE LOTS ARE THE MEMBERS OF THE ORGANIZATION. EACH GRAVE, CRYPT, OR NICHE GIVES THE OWNER ONE VOTE IN THE ORGANIZATION. THE MEMBERS HAVE THE RIGHT TO ELECT THE MEMBERS OF THIS ORGANIZATION'S BOARD OF TRUSTEES AND HAVE CERTAIN RESERVED POWERS AS DEFINED IN THIS ORGANIZATION'S BYLAWS. CORE FORM, PART VI, SECTION B; QUESTION 11B THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO ITS AUDIT COMMITTEE FOR REVIEW BY ITS MEMBERS PRIOR TO FILING WITH THE IRS. SUBSEQUENT TO THE AUDIT COMMITTEE REVIEW, THE ORGANIZATION PROVIDED A COPY OF ITS FORM 990 TO ALL MEMBERS OF ITS BOARD OF TRUSTEES FOR THEIR REVIEW. THE AUDIT COMMITTEE HAS THE RESPONSIBILITY TO OVERSEE, REVIEW AND APPROVE OF THE FEDERAL FORM 990, INCLUDING THE PREPARATION, REVIEW AND FILING PROCESS. AS PART OF THE TAX RETURN PREPARATION PROCESS THE ORGANIZATION HIRED A PROFESSIONAL CPA FIRM WITH EXPERIENCE AND EXPERTISE IN NOT-FOR-PROFIT TAX RETURN PREPARATION TO PREPARE THE FEDERAL FORM 990. THE CPA FIRM'S TAX PROFESSIONALS WORKED CLOSELY WITH THE ORGANIZATION'S FINANCE PERSONNEL AND VARIOUS OTHER INDIVIDUALS OF THE ORGANIZATION TO OBTAIN THE INFORMATION NEEDED IN ORDER TO PREPARE A COMPLETE AND ACCURATE TAX RETURN. THE CPA FIRM PREPARED A DRAFT FEDERAL FORM 990 AND FURNISHED IT TO THE ORGANIZATION'S FINANCE PERSONNEL AND OTHER INDIVIDUALS FOR THEIR REVIEW. THE ORGANIZATION'S FINANCE PERSONNEL AND OTHER INDIVIDUALS REVIEWED THE DRAFT FEDERAL FORM 990 AND DISCUSSED QUESTIONS AND COMMENTS WITH THE CPA FIRM. REVISIONS WERE MADE TO THE DRAFT FEDERAL FORM 990 WHERE NECESSARY AND A FINAL DRAFT WAS FURNISHED BY THE CPA FIRM TO THE ORGANIZATION'S FINANCE PERSONNEL AND VARIOUS OTHER INDIVIDUALS FOR FINAL REVIEW AND APPROVAL PRIOR TO PRESENTATION OF THE FEDERAL FORM 990 TO THE ORGANIZATION'S AUDIT COMMITTEE AND THEREAFTER PROVIDED TO ALL MEMBERS OF THIS ORGANIZATION'S BOARD OF TRUSTEES. CORE FORM, PART VI, SECTION B; QUESTION 12 THE ORGANIZATION HAS ADOPTED A WRITTEN CONFLICT OF INTEREST POLICY. THE ORGANIZATION REGULARLY MONITORS AND ENFORCES COMPLIANCE WITH THIS CONFLICT OF INTEREST POLICY. ANNUALLY ALL MEMBERS OF THE BOARD OF TRUSTEES AND THE ORGANIZATION'S PRINCIPAL OFFICER ARE REQUIRED TO REVIEW THE EXISTING CONFLICT OF INTEREST POLICY AND COMPLETE A QUESTIONNAIRE. THE COMPLETED QUESTIONNAIRES ARE RETURNED TO THE ORGANIZATION'S ASSISTANT TREASURER FOR REVIEW. THEREAFTER THE ORGANIZATION'S ASSISTANT TREASURER PREPARES A SUMMARY OF THE COMPLETED QUESTIONNAIRES WHICH CONTAINS INFORMATION DISCLOSED ON AN INDIVIDUAL BY INDIVIDUAL BASIS AND PRESENTS THIS SUMMARY TO THE BOARD OF TRUSTEES FOR ITS REVIEW AND DISCUSSION. CORE FORM, PART VI, SECTION B; QUESTION 15 Compensation for the ORGANIZATION'S TOP MANAGEMENT OFFICIAL is discussed and determined by the Board of TRUSTEES, taking into account compensation packages of comparable organizations (e.g. nonprofit CEMETERIES in New JERSEY). The offer of employment for the ORGANIZATION'S TOP MANAGEMENT OFFICIAL IS formally extended by the Board OF TRUSTEES. CORE FORM, PART VI, SECTION C; QUESTION 19 THE ORGANIZATION'S FILED CERTIFICATE OF INCORPORATION AND ANY AMENDMENTS CAN BE OBTAINED AND REVIEWED THROUGH THE STATE OF NEW JERSEY DEPARTMENT OF TREASURY. CORE FORM, PART XII; QUESTION 2 AN INDEPENDENT CPA FIRM AUDITED THE FINANCIAL STATEMENTS OF THE TAXPAYER FOR THE YEARS ENDED DECEMBER 31, 2013 AND DECEMBER 31, 2012; RESPECTIVELY, AND ISSUED A CERTIFIED AUDITED FINANCIAL STATEMENT. AN UNQUALIFIED OPINION WAS ISSUED BY THE INDEPENDENT CPA FIRM EACH YEAR. THE ORGANIZATION'S FINANCE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE TAXPAYER'S FINANCIAL STATEMENTS AND THE SELECTION OF ITS INDEPENDENT AUDITOR.