2012-07-30T08:01:06-05:00 2011-12-31 522041603 SQUIRE LEMKIN COMPANY LLP 111 ROCKVILLE PIKE SUITE 475 ROCKVILLE MD 20850 990 2011-01-01 522198248 GARDEN OF REMEMBRANCE MEMORIAL PARK INC GARD 3014283000 14321 COMUS ROAD CLARKSBURG MD 20871 SHELDON GROSBERG 3014283000 2012-07-20 1 JOHN SQUIRE P00308177 3014246800 2011 2016-02-24 21:20:13Z SHELDON GROSBERG 14321 COMUS ROAD CLARKSBURG MD 20871 1036297 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. 14 14 6 0 0 0 223456 40823 438653 455273 39141 40761 436809 379226 1138059 916083 0 0 0 0 379932 373572 0 0 0 721093 716749 1101025 1090321 37034 -174238 6608787 6579944 5313407 5499360 1295380 1080584 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 459560 834249 TO PROVIDE BURIAL SPACES, MEMORIALS AND SERVICES TO THE PUBLIC IN ACCORDANCE WITH THE TENETS AND BELIEFS OF JUDAISM. 459560 1 1 0 0 0 0 0 0 0 1 1 0 0 1 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 0 1 7 0 1 6 1 0 0 0 0 0 1 1 0 0 0 0 X 14 14 0 0 0 0 0 0 1 1 1 0 0 0 1 1 1 1 1 1 1 0 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 SHELDON GROSBERG 50.00 X 117720 0 0 117720 0 0 1 0 0 0 0 40823 40823 MEMORIALS AND SERVICES 900099 455273 455273 455273 40761 40761 499190 120214 378976 378976 OTHER INCOME 900099 250 250 250 916083 834249 0 41011 X 117720 47088 70632 163471 34800 128671 63352 40466 22886 29029 9868 19161 14430 14430 10115 10115 40168 40168 13674 13674 42875 42875 5646 5646 MEMORIALS AND SERVICES 169745 169745 GROUNDSKEEPING AND GRAV 100335 100335 ALL OTHER M&G EXPENSES 74444 74444 COMMISSIONS 69397 69397 175920 48028 127892 1090321 459560 630761 0 308655 281856 31250 30250 623763 606049 2945908 2944544 3152 6256 1038004 371449 694160 666555 1268548 1456248 733351 588186 6608787 6579944 453819 495481 1054976 1194431 250651 196536 3541656 3541656 12305 71256 5313407 5499360 X 950404 876434 344976 204150 1295380 1080584 6608787 6579944 X -174238 -40558 X 0 1 1 X 0 X 129010 85836 44180 223456 40823 523305 1304816 1208537 923002 990715 954463 5381533 1433826 1294373 967182 1214171 995286 5904838 51860 5000 10071 12473 79404 113335 113335 51860 5000 123406 12473 192739 5712099 84687 47322 47256 39141 40761 259167 84687 47322 47256 39141 40761 259167 1518513 1341695 1014438 1253312 1036047 6164005 0.92670 0.92490 0.04200 0.04320 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 2019830 146364 162649 2003545 1887746 154263 22179 2019830 1834964 128641 75859 1887746 1844532 180653 190221 1834964 0.89810 0.10190 0 0 4125 4125 743060 179545 563515 238790 191904 46886 52029 52029 666555 NON-OPERATING CASH RESERVES 588186 588186 DEPOSITS 4153 LEASE PAYABLE 7103 LINE OF CREDIT 60000 71256 916083 1090321 -174238 -40558 -40558 -214796 995739 -40558 120214 79656 916083 0 916083 1210535 120214 120214 1090321 0 1090321 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: TO PROVIDE FUNDS TO MAINTAIN THE CEMETARY IN PERPETUITY IN A MANNER CONSISTENT WITH THE ORGANIZATION'S MISSION. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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, 2011. FOR THE YEAR ENDED DECEMBER 31, 2011 NO UNRECOGNIZED TAX PROVISION OR BENEFIT EXISTS. PARTS XII AND XIII - COST OF GOODS SOLD RELATIVE TO INVENTORY SALES INCLUDED WITH REVENUE, NOT EXPENSES FOR PURPOSES OF FORM 990. 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 PRESIDENT AND BOARD CHAIR PRIOR TO FILING. 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 X, LINE 24E CONTRACT LABOR: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 61,035. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 61,035. GRAVE DIGGING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 51,893. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,893. ALL OTHER PROGRAM EXPENSES: PROGRAM SERVICE EXPENSES 48,028. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 48,028. BANK FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 14,964. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,964. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 5: NET UNREALIZED LOSSES ON INVESTMENTS: -40,558. 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 WASHINGTON HEBREW CONGREGATION E 3541656