2013-08-13T11:14:36-05:00 2012-12-31 522041603 SQUIRE LEMKIN COMPANY LLP 111 ROCKVILLE PIKE SUITE 475 ROCKVILLE MD 20850 990 2012-01-01 522198248 GARDEN OF REMEMBRANCE MEMORIAL PARK INC GARD 3014283000 14321 COMUS ROAD CLARKSBURG MD 20871 SHELDON GROSBERG 3014283000 2013-05-16 1 NANCY JOHNSON P01593478 3014246800 2012 2016-02-24 21:20:13Z SHELDON GROSBERG 14321 COMUS ROAD CLARKSBURG MD 20871 1406794 0 X WWW.GARDENOFREMEMBRANCE.ORG X 1999 MD TO OPERATE A MEMORIAL PARK AND PROVIDE BURIAL SERVICES TO THE PUBLIC THAT DIRECTLY SUPPORT AND MAINTAIN THE BASIC TENETS AND BELIEFS OF JUDAISM. 15 15 7 0 0 0 40823 136067 455273 531964 40761 54442 379226 465258 916083 1187731 0 0 0 0 373572 423381 0 0 0 716749 791810 1090321 1215191 -174238 -27460 6579944 6816669 5499360 5648988 1080584 1167681 TO OPERATE A MEMORIAL PARK AND PROVIDE BURIAL SERVICES TO THE PUBLIC THAT DIRECTLY SUPPORT AND MAINTAIN THE BASIC TENETS AND BELIEFS OF JUDAISM. 0 0 542764 997222 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. 542764 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 8 0 1 7 1 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 1 1 1 0 X X THE ORGANIZATION 3014283000 14321 COMUS ROAD CLARKSBURG MD 20871 DAVID ASTROVE 2.00 X X 0 0 0 LINDA COLLIER 2.00 X X 0 0 0 JOHN EICHBERG 2.00 X 0 0 0 SUSAN HANENBAUM 2.00 X 0 0 0 KEN MARKS 2.00 X X 0 0 0 BOB SHAPIRO 2.00 X 0 0 0 RABBI MATTHEW H SIMON 2.00 X 0 0 0 ALBERT SMALL JR 2.00 X X 0 0 0 STAN SMITH 2.00 X 0 0 0 MARCIA WEINBERG 2.00 X 0 0 0 BILL SCHLOSSENBERG 2.00 X 0 0 0 DON KAPLAN 2.00 X 0 0 0 JOAN GREENBAUM 2.00 X 0 0 0 SAMUEL SPIRITOS 2.00 X 0 0 0 HANK LEVINE 2.00 X 0 0 0 SHELDON GROSBERG 50.00 X 113360 0 10758 113360 0 10758 1 0 0 0 0 136067 136067 MEMORIALS AND SERVICES 900099 531964 531964 531964 49657 49657 60969 56184 4785 4785 4785 628137 162879 465258 465258 1187731 997222 0 54442 X 124118 49647 74471 180625 37200 143425 31170 15897 15273 55133 28361 26772 32335 11373 20962 15700 15700 9637 9637 39515 39515 13833 13833 9637 9637 5471 5471 40600 40600 6384 6384 MEMORIALS AND SERVICES 234960 234960 GROUNDSKEEPING AND GRAV 92795 92795 COMMISSIONS 75548 75548 ALL OTHER M&G EXPENSES 59602 59602 188128 50263 137865 1215191 542764 672427 0 281856 47863 859517 30250 54000 606049 707734 2944544 2805276 6256 2833 1046448 412049 666555 634399 1456248 1603846 101201 588186 0 6579944 6816669 495481 570048 1194431 1339047 196536 193549 3541656 71256 3546344 5499360 5648988 X 876434 937181 204150 230500 1080584 1167681 6579944 6816669 -27460 114557 0 X 0 1 X 1 0 X 85836 44180 223456 40823 136067 530362 1208537 923002 990715 954463 1160101 5236818 1294373 967182 1214171 995286 1296168 5767180 5000 10071 12473 10162 37706 113335 113840 227175 5000 123406 126313 10162 264881 5502299 47322 47256 39141 40761 49657 224137 47322 47256 39141 40761 49657 224137 1341695 1014438 1253312 1036047 1345825 5991317 0.91840 0.92670 0.03740 0.04200 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4125 4125 744022 197873 546149 164661 138692 25969 133640 75484 58156 634399 DEPOSITS 4688 NOTE PAYABLE TO WASHINGTON HEBREW CONGREGATION 3541656 3546344 X 1465167 114557 162879 277436 1187731 0 1187731 1378070 162879 162879 1215191 0 1215191 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. 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. ALL OTHER FUNCTIONAL EXPENSES 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. WASHINGTON HEBREW CONGREGATION 3935 MACOMB STREET NW WASHINGTON DC 20016 530196646 BOARD MEMBER APPROVAL DC 501(C)(3) 170(B)(1)(A)(I) 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 WASHINGTON HEBREW CONGREGATION E 3541656 SIGNED NOTE AGREEMENT