2013-11-07T14:01:51-06:00 2012-12-31 WithumSmithBrown PC 465 South St Ste 200 Morristown NJ 079606497 990 2012-01-01 220900920 Fairview Cemetery % RICHARD M RALPH FAIR 9082330130 1100 East Broad Street Suite Westfield NJ 070901104 RICHARD M RALPH 9738989494 2013-11-06 true Anthony J Panico 9738989494 2012 2016-03-07 17:11:31Z RICHARD M RALPH 1100 EAST BROAD STREET WESTFIELD NJ 070901104 2681105 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 12 0 0 0 0 706507 782516 583023 620289 1014590 1036251 2304120 2439056 0 0 0 0 839818 850090 0 0 0 955339 1320332 1795157 2170422 508963 268634 28067423 29576115 67262 72538 28000161 29503577 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 1536199 0 782516 CEMETERY OPERATIONS, BURIALS AND GROUNDS MAINTENANCE 1536199 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 true false false false true true false false false false false false false false false true 16 0 true 12 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 1.0 X X 9800 0 0 JOHN RICKER 1.0 X X 7100 0 0 RICHARD M RALPH 55.0 X X 133913 0 21443 DAVID ROBERTS 1.0 X X 12200 0 0 FRANK J ABELLA JR 1.0 X 14000 0 0 STEVEN J BURKE 1.0 X 5900 0 0 MICHAEL P LOCASCIO 1.0 X 6100 0 0 DONALD W MACDONALD 1.0 X 3800 0 0 FRANKLYN J SULLEBARGER 1.0 X 4000 0 0 CORNELIUS VANDERBILT JR 1.0 X 3150 0 0 BARBARA VINCENTSEN 1.0 X 5200 0 0 205163 0 21443 1 false true false HALL BUILDING CORP PO BOX 904 FARMINGDALE NJ 07727 COMMERCIAL BUILDER 627465 MERENDINO CEMETERY CARE 1048 WEST BLANCKE STREET LINDEN NJ 07036 CEMETERY CARE 235777 HOMETOWN SECURITY LLC 1000 ROUTE 34 SUITE 205 MATAWAN NJ 07747 SECURITY SERVICES 183536 VINCENTSEN ASSOCIATES LLP 238 ST PAUL STREET WESTFIELD NJ 07090 ARCHITECTURE SVCS. 171099 INVESTMENT PARTNERS ASSET MANAGEMEN 1 HIGHLAND AVENUE METUCHEN NJ 08840 INVESTMENT ADVISORY 135133 5 X 0 BURIALS & RELATED INCOME 900099 782516 782516 782516 504888 504888 0 0 0 0 0 93401 54950 32950 93401 22000 115401 115401 0 0 1245350 209099 1036251 1036251 0 2439056 782516 1656540 0 0 0 0 226606 113303 113303 0 0 423470 241901 181569 0 150305 73417 76888 49709 24355 25354 0 9382 9382 12230 12230 0 0 145548 145548 0 18072 18072 56562 44750 11812 0 0 0 0 0 18697 18697 0 0 179479 179479 40706 32242 8464 GROUNDS EXPENSE 270047 270047 0 0 SECURITY EXPENSE 265864 265864 0 0 CONTRACT MAINTENANCE 252449 252449 0 0 CUSTODIAL FEES 25484 0 25484 0 25812 19695 6117 2170422 1536199 634223 0 X 1124515 919669 2797598 2758058 0 0 438080 459595 0 0 0 0 0 0 1973465 1936841 5927 5927 6704066 3825047 2045390 2879019 19674733 20608952 0 0 0 0 0 0 7715 8054 28067423 29576115 67262 72538 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 67262 72538 X 8274279 8774314 0 0 19725882 20729263 28000161 29503577 28067423 29576115 268634 1234782 X X false true X true false 2292462 1491768 800694 866853 573757 293096 3544751 1759522 1785229 2879019 0 0 3882937 1234782 209099 1443881 2439056 2439056 2379521 209099 209099 2170422 2170422 TEXT OF FIN 48 AUDITED FINANCIAL STATEMENT FOOTNOTE SCHEDULE D, PART X AN INDEPENDENT CPA FIRM AUDITED THE FINANCIAL STATEMENTS OF THIS ORGANIZATION FOR THE YEARS ENDED DECEMBER 31, 2012 AND DECEMBER 31, 2011; RESPECTIVELY. THE FIN 48 FOOTNOTE BELOW IS FROM THE ORGANIZATION'S 2012 AUDITED FINANCIAL STATEMENTS: THE CEMETERY FOLLOWS THE ACCOUNTING GUIDANCE DEALING WITH UNCERTAIN TAX POSITIONS. THE CEMETERY HAS NO UNRECOGNIZED TAX BENEFITS AT DECEMBER 31, 2012 OR 2011. THE CEMETERY BELIEVES IT IS NO LONGER SUBJECT TO TAX EXAMINATIONS FOR YEARS PRIOR TO 2009. THERE ARE NO TAX RELATED INTEREST AND PENALTIES INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. RECONCILIATION OF REVENUE PER AUDITED 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 - $209,099 RECONCILIATION OF EXPENSES PER AUDITED FINANCIAL STATEMENTS 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 - $209,099 X X false false false RICHARD M RALPH 133913 0 0 0 0 0 0 0 21443 0 155356 0 0 0 INVESTMENT PARTNERS ASSET MANAGMENT COMPANY - SHEPHERD/ABELLA 135133 INVESTMENT ADVISORY SERVICES false VINCENTSEN ASSOCIATES LLC COMPANY - VINCENSTEN 171099 ARCHITECTURAL SERVICES false DISCLOSURE INFORMATION 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 $135,133 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 $135,133 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 $171,099 FOR ARCHITECTURAL SERVICES. SERVICES WERE RENDERED AT FAIR MARKET VALUE RATES PURSUANT TO ARM'S LENGTH NEGOTIATIONS. DISCLOSURE INFORMATION 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. DISCLOSURE INFORMATION CORE FORM, PART VI, SECTION B; QUESTION 11B THE ORGANIZATION'S FEDERAL FORM 990 WAS PROVIDED TO ITS FINANCE COMMITTEE FOR REVIEW BY ITS MEMBERS PRIOR TO FILING WITH THE IRS. SUBSEQUENT TO THE FINANCE COMMITTEE REVIEW, THE ORGANIZATION PROVIDED A COPY OF ITS FORM 990 TO ALL MEMBERS OF ITS BOARD OF TRUSTEES FOR THEIR REVIEW. THE FINANCE 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 FINANCE COMMITTEE AND THEREAFTER PROVIDED TO ALL MEMBERS OF THIS ORGANIZATION'S BOARD OF TRUSTEES. DISCLOSURE INFORMATION CORE FORM, PART VI, SECTION B; QUESTION 12 THE ORGANIZATION HAS ADOPTED A THE 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. DISCLOSURE INFORMATION 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. DISCLOSURE INFORMATION 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. AUDITED FINANCIAL STATEMENTS CORE FORM, PART XII; QUESTION 2 AN INDEPENDENT CPA FIRM AUDITED THE FINANCIAL STATEMENTS OF THE TAXPAYER FOR THE YEARS ENDED DECEMBER 31, 2012 AND DECEMBER 31, 2011; 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.