The Evergreens Cemetery

“The evergreens cemetery is a nonsectarian not-for-profit membership corporation and is a regulated cemetery corporation under the new york state cemetery law. Members of the corporation consist of the lot holders and their heirs.”

“The evergreens cemetery holds an annual corporate meeting which is open to all members. Members of the corporation consist of all lot owners (includes all burial spaces). A notice of the meeting is published in the brooklyn eagle notifying all who wish to attend. At the annual meeting, the minute book of the corporation containing minutes of the meetings for the preceding year is open for inspection. Nominations for inspectors of the election are made and inspectors are elected and sworn in accordingly. The inspectors receive and examine the proxies and ascertain the number of members present in person or by proxy meet the required number for a quorum. The chairman presents motions for the actions of the trustees and officers of the corporation for the previous year to be ratified and approved. In addition, the members vote on trustees nominated to serve the corporation. The votes are counted by the inspectors and the results noted. Elected trustees serve terms of three years.”

“At the annual meeting of the members, the members vote on trustees nominated to serve the corporation. In addition, any trustee may be removed at any meeting of the members, with or without cause, by the affirmative vote of two-thirds of the qualified voters present, in person or by proxy, in which case a successor shall forthwith be elected at such meeting for his or her unexpired term.”

“The evergreens cemetery has its form 990 prepared by an outside accounting firm and has established the following review process to ensure that the information reported is complete and accurate. Upon completion of the form 990 it is reviewed by management and before it is filed with the internal revenue service, form 990 is electronically sent to the board members of the organization for any comments. Should any questions arise to which management cannot provide a satisfactory answer, management will request clarification from the tax preparer. After all questions have been answered, the board will approve the form 990 and instruct management to sign and file the return with the internal revenue service.”

“Trustees and officers have a duty to the cemetery to govern affairs honestly and economically, exercising their best care, skill and judgement for the benefit of the cemetery. To avoid the appearance of impropriety, the trustees and officers shall disclose to the board any situation in which the trustee or officer has a conflict of interest or duality that could be reasonably viewed as forming a basis for that person to act in other than the best interest of the cemetery and follow the procedures stated in the policy governing the participation on behalf of the cemetery. Procedures: a) any trustee having a conflict of interest should disclose such interest and not vote on the matter and if requested, withdraw from any discussion on the matter. B) bring matter to attention of president or chair c) requirement does not prevent trustee from stating his or her opinion d) applies to members of immediate family adherence to policy is confirmed annually at the board meeting.”

“Prior to the annual meeting, the chairman surveys comparable cemeteries in the area to determine the current level of compensation for executives. In addition to the wages offered, the chairman factors in the current activity level of those cemeteries as compared to that of the evergreens as well as other benefits offered. The matter is discussed by the trustees and a determination of the president and cfo's salary is made and voted on by the board. Board approval is documented in the minutes and was last undertaken in 2023.”

“The cemetery makes its form 990 available for public inspection as required under section 6104 of the internal revenue code. The return is available on guidestar.org. In addition, the financial statements, conflict of interest policy, articles of incorporation and by-laws are also available upon written request or by calling the organization directly.”

“The organization contracted with a professional employer organization (peo) for services, including but not limited to, payroll, timekeeping, employee benefits, hr administration and workforce regulatory compliance needs. As the employer of record for tax purposes, forms w-2 and w-3 are issued by the peo and filed under the peo's federal ein. In this co-employment arrangement, the organization is the common law employer and, accordingly, compensation is reported on form 990, part vii, section a and part ix, lines 5-10.”

“The full board of trustees assumes responsibility for the selection of the auditor and oversight of the audit. There was no change in the board's oversight process of the audit of the financial statements.”