GARDEN OF REMEMBRANCE MEMORIAL PK INC: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- GARDEN OF REMEMBRANCE MEMORIAL PK INC (EIN 52-2198248)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-08-13
- IRS object ID
- 201322259349301197
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2013-08-13T11:14:36-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 522041603 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SQUIRE LEMKIN COMPANY LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 111 ROCKVILLE PIKE SUITE 475 | AddressLine1 |
| City | ROCKVILLE | City |
| State | MD | State |
| ZIP Code | 20850 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 522198248 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GARDEN OF REMEMBRANCE MEMORIAL PARK INC | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | GARD | NameControl |
| Phone | 3014283000 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14321 COMUS ROAD | AddressLine1 |
| City | CLARKSBURG | City |
| State | MD | State |
| ZIP Code | 20871 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | SHELDON GROSBERG | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 3014283000 | Phone |
| Date Signed | 2013-05-16 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | NANCY JOHNSON | Name |
| PTIN | P01593478 | PTIN |
| Phone | 3014246800 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | SHELDON GROSBERG | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14321 COMUS ROAD | AddressLine1 |
| City | CLARKSBURG | City |
| State | MD | State |
| ZIP Code | 20871 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 1406794 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.GARDENOFREMEMBRANCE.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1999 | YearFormation |
| State Legal Domicile | MD | StateLegalDomicile |
| Activity Or Mission Description | TO OPERATE A MEMORIAL PARK AND PROVIDE BURIAL SERVICES TO THE PUBLIC THAT DIRECTLY SUPPORT AND MAINTAIN THE BASIC TENETS AND BELIEFS OF JUDAISM. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 15 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 15 | NbrIndependentVotingMembers |
| Total Nbr Employees | 7 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 40823 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 136067 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 455273 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 531964 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 40761 | InvestmentIncomePriorYear |
| Investment Income Current Year | 54442 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 379226 | OtherRevenuePriorYear |
| Other Revenue Current Year | 465258 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 916083 | TotalRevenuePriorYear |
| Total Revenue Current Year | 1187731 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 373572 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 423381 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 716749 | OtherExpensePriorYear |
| Other Expenses Current Year | 791810 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1090321 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1215191 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -174238 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -27460 | RevenuesLessExpensesCY |
| Total Assets BOY | 6579944 | TotalAssetsBOY |
| Total Assets EOY | 6816669 | TotalAssetsEOY |
| Total Liabilities BOY | 5499360 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 5648988 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1080584 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 1167681 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO OPERATE A MEMORIAL PARK AND PROVIDE BURIAL SERVICES TO THE PUBLIC THAT DIRECTLY SUPPORT AND MAINTAIN THE BASIC TENETS AND BELIEFS OF JUDAISM. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 542764 | Expense |
| Revenue | 997222 | Revenue |
| Description | TO PROVIDE BURIAL SPACES, MEMORIALS AND SERVICES TO THE PUBLIC IN ACCORDANCE WITH THE TENETS AND BELIEFS OF JUDAISM. THE GARDEN OF REMEMBRANCE IS THE REGION'S ONLY NOT-FOR-PROFIT CEMETERY OPEN TO MEMBERS OF ALL JEWISH CONGREGATIONS AS WELL AS THOSE UNAFFILIATED WITH A CONGREGATION. IT IS JEWISH OWNED AND OPERATED, AND MANAGED BY A BOARD OF COMMUNITY LEADERS. CONGREGATIONS AND INDIVIDUALS TRUST US TO CARRY OUT BURIAL ARRANGEMENTS WITH DIGNITY AS WELL AS IN ACCORDANCE WITH JEWISH VALUES AND PRACTICES. EACH YEAR THE MEMORIAL PARK INVITES THE REGION'S ENTIRE JEWISH COMMUNITY TO A MEMORIAL SERVICE AT THE CEMETARY TO MARK THE HIGH HOLY DAYS. | Description |
| Total Program Service Expense | 542764 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 8 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 7 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 15 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 15 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 1 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 0 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3014283000 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 14321 COMUS ROAD | AddressLine1 |
| City | CLARKSBURG | City |
| State | MD | State |
| ZIP Code | 20871 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (16 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| DAVID ASTROVE | ||||||
| TREASURER | 2.00 | X | X | 0 | 0 | 0 |
| LINDA COLLIER | ||||||
| VICE PRESIDENT | 2.00 | X | X | 0 | 0 | 0 |
| JOHN EICHBERG | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| SUSAN HANENBAUM | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| KEN MARKS | ||||||
| CHAIR | 2.00 | X | X | 0 | 0 | 0 |
| BOB SHAPIRO | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| RABBI MATTHEW H SIMON | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| ALBERT SMALL JR | ||||||
| PRESIDENT | 2.00 | X | X | 0 | 0 | 0 |
| STAN SMITH | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| MARCIA WEINBERG | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| BILL SCHLOSSENBERG | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| DON KAPLAN | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| JOAN GREENBAUM | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| SAMUEL SPIRITOS | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| HANK LEVINE | ||||||
| DIRECTOR | 2.00 | X | 0 | 0 | 0 | |
| SHELDON GROSBERG | ||||||
| EXECUTIVE DIRECTOR | 50.00 | X | 113360 | 0 | 10758 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 113360 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 10758 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| All Other Contributions | 136067 | AllOtherContributions |
| Total Contributions | 136067 | TotalContributions |
Program Service Revenue ProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MEMORIALS AND SERVICES | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 531964 | TotalRevenueColumn |
| Related Or Exempt Function Income | 531964 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 531964 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 49657 | TotalRevenueColumn |
| Exclusion | $49,657 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 60969 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 56184 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 4785 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4785 | TotalRevenueColumn |
| Exclusion | $4,785 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 628137 | GrossSalesOfInventory |
| Cost Of Goods Sold | 162879 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 465258 | TotalRevenueColumn |
| Related Or Exempt Function Income | 465258 | RelatedOrExemptFunctionIncome |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1187731 | TotalRevenueColumn |
| Related Or Exempt Function Income | 997222 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $54,442 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 124118 | Total |
| Program Services | 49647 | ProgramServices |
| Management And General | 74471 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 180625 | Total |
| Program Services | 37200 | ProgramServices |
| Management And General | 143425 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31170 | Total |
| Program Services | 15897 | ProgramServices |
| Management And General | 15273 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 55133 | Total |
| Program Services | 28361 | ProgramServices |
| Management And General | 26772 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 32335 | Total |
| Program Services | 11373 | ProgramServices |
| Management And General | 20962 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15700 | Total |
| Management And General | 15700 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9637 | Total |
| Management And General | 9637 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 39515 | Total |
| Program Services | 39515 | ProgramServices |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13833 | Total |
| Management And General | 13833 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9637 | Total |
| Management And General | 9637 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5471 | Total |
| Management And General | 5471 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 40600 | Total |
| Management And General | 40600 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6384 | Total |
| Management And General | 6384 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| MEMORIALS AND SERVICES | 234960 | 234960 | |
| GROUNDSKEEPING AND GRAV | 92795 | 92795 | |
| COMMISSIONS | 75548 | 75548 | |
| ALL OTHER M&G EXPENSES | 59602 | 59602 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 188128 | Total |
| Program Services | 50263 | ProgramServices |
| Management And General | 137865 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1215191 | Total |
| Program Services | 542764 | ProgramServices |
| Management And General | 672427 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 281856 | BOY |
| EOY | 47863 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 859517 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 30250 | BOY |
| EOY | 54000 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 606049 | BOY |
| EOY | 707734 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2944544 | BOY |
| EOY | 2805276 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6256 | BOY |
| EOY | 2833 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1046448 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 412049 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 666555 | BOY |
| EOY | 634399 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1456248 | BOY |
| EOY | 1603846 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 101201 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 588186 | BOY |
| EOY | 0 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6579944 | BOY |
| EOY | 6816669 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 495481 | BOY |
| EOY | 570048 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1194431 | BOY |
| EOY | 1339047 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 196536 | BOY |
| EOY | 193549 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3541656 | BOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 71256 | BOY |
| EOY | 3546344 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5499360 | BOY |
| EOY | 5648988 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 876434 | BOY |
| EOY | 937181 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 204150 | BOY |
| EOY | 230500 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1080584 | BOY |
| EOY | 1167681 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6579944 | BOY |
| EOY | 6816669 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -27460 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 114557 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | X | PubliclySupportedOrg509a2 |
Gifts Grants Contrib Received509 GiftsGrantsContribReceived509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 85836 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 44180 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 223456 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 40823 | CurrentTaxYearMinus1Year |
| Current Tax Year | 136067 | CurrentTaxYear |
| Total | 530362 | Total |
Gross Receipts From Admissions GrossReceiptsFromAdmissions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1208537 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 923002 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 990715 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 954463 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1160101 | CurrentTaxYear |
| Total | 5236818 | Total |
Total509 Total509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1294373 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 967182 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1214171 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 995286 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1296168 | CurrentTaxYear |
| Total | 5767180 | Total |
Amts Recd From Disqual Persons AmtsRecdFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 5000 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 10071 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 12473 | CurrentTaxYearMinus1Year |
| Current Tax Year | 10162 | CurrentTaxYear |
| Total | 37706 | Total |
Amts From Subst Contributors AmtsFromSubstContributors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus2 Years | 113335 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 113840 | CurrentTaxYearMinus1Year |
| Total | 227175 | Total |
Support From DQ Ps Etc SupportFromDQPsEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | 5000 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 123406 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 126313 | CurrentTaxYearMinus1Year |
| Current Tax Year | 10162 | CurrentTaxYear |
| Total | 264881 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | 5502299 | PublicSupportTotal509 |
Gross Investment Income509 GrossInvestmentIncome509
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 47322 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 47256 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 39141 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 40761 | CurrentTaxYearMinus1Year |
| Current Tax Year | 49657 | CurrentTaxYear |
| Total | 224137 | Total |
Investment Income And UBTI InvestmentIncomeAndUBTI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 47322 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 47256 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 39141 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 40761 | CurrentTaxYearMinus1Year |
| Current Tax Year | 49657 | CurrentTaxYear |
| Total | 224137 | Total |
Total Support Total TotalSupportTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | 1341695 | CurrentTaxYearMinus4Years |
| Current Tax Year Minus3 Years | 1014438 | CurrentTaxYearMinus3Years |
| Current Tax Year Minus2 Years | 1253312 | CurrentTaxYearMinus2Years |
| Current Tax Year Minus1 Year | 1036047 | CurrentTaxYearMinus1Year |
| Current Tax Year | 1345825 | CurrentTaxYear |
| Total | 5991317 | Total |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Percentage509 | 0.91840 | PublicSupportPercentage509 |
| Prior Year Support Percentage | 0.92670 | PriorYearSupportPercentage |
| Investment Income Percentage | 0.03740 | InvestmentIncomePercentage |
| Prior Yr Invest Income Percentage | 0.04200 | PriorYrInvestIncomePercentage |
| Thirty Three Percnt Tests CY509 | X | ThirtyThreePercntTestsCY509 |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4125 | OtherCostOrOtherBasis |
| Book Value | 4125 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 744022 | OtherCostOrOtherBasis |
| Depreciation | 197873 | Depreciation |
| Book Value | 546149 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 164661 | OtherCostOrOtherBasis |
| Depreciation | 138692 | Depreciation |
| Book Value | 25969 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 133640 | OtherCostOrOtherBasis |
| Depreciation | 75484 | Depreciation |
| Book Value | 58156 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 634399 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| DEPOSITS | $4,688 |
| NOTE PAYABLE TO WASHINGTON HEBREW CONGREGATION | $3,541,656 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 3546344 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 1465167 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 114557 | NetUnrealizedGainsInvestments |
| Other Revenues | 162879 | OtherRevenues |
| Revenue Not Rptd F990 | 277436 | RevenueNotRptdF990 |
| Revenue Subtotal | 1187731 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 1187731 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 1378070 | TotExpensesEtcAuditedFinclStmt |
| Other Expenses Included | 162879 | OtherExpensesIncluded |
| Expenses Not Rptd F990 | 162879 | ExpensesNotRptdF990 |
| Expenses Subtotal | 1215191 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 1215191 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (4 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | PART X, LINE 2: | THE MEMORIAL PARK ADOPTED THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD CODIFICATION TOPIC ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES FOR THE YEAR ENDED DECEMBER 31, 2012. FOR THE YEAR ENDED DECEMBER 31, 2012 NO UNRECOGNIZED TAX PROVISION OR BENEFIT EXISTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD RELATIVE TO INVENTORY SALES OF BURIAL SPACES. | |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD | |
| PARTS XII AND XIII - COST OF GOODS SOLD RELATIVE TO INVENTORY SALES OF BURIAL SPACES. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (8 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | WASHINGTON HEBREW CONGREGATION IS THEIR ONLY MEMBER. | |
| FORM 990, PART VI, SECTION A, LINE 7A | WASHINGTON HEBREW CONGREGATION APPROVES MEMBERS. | |
| FORM 990, PART VI, SECTION A, LINE 7B | APPROVAL OF BOARD MEMBERS BY WASHINGTON HEBREW CONGREGATION. | |
| FORM 990, PART VI, SECTION B, LINE 11 | FORM 990 IS REVIEWED BY THE EXECUTIVE COMMITTEE WHICH INCLUDES THE PRESIDENT, CHAIRMAN OF THE BOARD, VICE PRESIDENT AND TREASURER PRIOR TO FILING. THE FORM 990 IS SENT TO BOARD MEMBERS. | |
| FORM 990, PART VI, SECTION B, LINE 12C | ENFORCEMENT OF POLICIES IS REVIEWED AT VARIOUS BOARD MEETINGS THROUGHOUT THE YEAR. | |
| FORM 990, PART VI, SECTION B, LINE 15 | FOR EMPLOYEES, CEMETERY AND FUNERAL INDUSTRY AND NON-PROFIT ORGANIZATION STUDIES AND COMPARABILITY REPORTS ARE REVIEWED BY THE EXECUTIVE DIRECTOR IN DETERMINING COMPENSATION. SALARIES OF THE EXECUTIVE DIRECTOR AND KEY EMPLOYEES ARE DETERMINED VIA REVIEW BY THE EXECUTIVE COMMITTEE AND BOARD OF DIRECTORS. THE DIRECTORS UTILIZE PRIOR KNOWLEDGE REGARDING MANAGEMENT SALARIES IN THE NONPROFIT SECTOR TO DETERMINE AND APPROVE COMPENSATION. | |
| FORM 990, PART VI, SECTION C, LINE 19 | UPON REQUEST. | |
| FORM 990, PART IX, LINE 24E | CONTRACT LABOR: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 58,489. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 58,489. GRAVE DIGGING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 57,550. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 57,550. ALL OTHER PROGRAM EXPENSES: PROGRAM SERVICE EXPENSES 50,263. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50,263. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 21,826. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,826. | ALL OTHER FUNCTIONAL EXPENSES |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WASHINGTON HEBREW CONGREGATION | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3935 MACOMB STREET NW | AddressLine1 |
| City | WASHINGTON | City |
| State | DC | State |
| ZIP Code | 20016 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 530196646 | EIN |
| Primary Activities | BOARD MEMBER APPROVAL | PrimaryActivities |
| Legal Domicile State | DC | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | 170(B)(1)(A)(I) | PublicCharityStatus |
| Controlled Org | 0 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 1 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 0 | SharingOfFacilities |
| Sharing Of Paid Employees | 0 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable
Name Of Other Organization NameOfOtherOrganization
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WASHINGTON HEBREW CONGREGATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | E | TransactionType |
| Amount Involved | 3541656 | AmountInvolved |
| Method Of Amt Determination | SIGNED NOTE AGREEMENT | MethodOfAmtDetermination |