Civic Intelligence

Highland View Cemetery Corp

EIN 11-0879060 • 501(c)13 • Ridgewood, NY

Pub. 78 Eligible

View Organization Page

Profile

To provide various cemetery services

PO Box 860177Ridgewood, NY 11836

www.mountjudah.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

$25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

20th percentile

0.01x

Higher debt load relative to revenue than 20% of similar nonprofits.

$25M-$50M nonprofits • Source year 2024

Net Margin

89th percentile

56%

Higher net margin than 89% of similar nonprofits.

$25M-$50M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

54th percentile

5.7%

Faster asset growth than 54% of similar nonprofits.

$25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

60th percentile

12%

Faster revenue growth than 60% of similar nonprofits.

$25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets18th percentile

Assets

Up

$29,327,088

Up $1,580,122 (+5.7%) from 2023

Liabilities

Up

$17,059

Up $2,007 (+13%) from 2023

Net Assets

Up

$29,310,029

Up $1,578,115 (+5.7%) from 2023

Operations
Liabilities / Revenue20th percentileNet Margin89th percentile

Revenue

Up

$2,806,474

Up $309,827 (+12%) from 2023

Expenses

Down

$1,228,359

Down $30,077 (-2.4%) from 2023

Net Income

Up

$1,578,115

Up $339,904 (+27%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth54th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2011: $18,873,433Liabilities 2011: $8,310Net Assets 2011: $18,865,1232011Assets 2012: $19,028,932Liabilities 2012: $5,385Net Assets 2012: $19,023,5472012Assets 2013: $19,652,842Liabilities 2013: $7,624Net Assets 2013: $19,645,2182013Assets 2014: $20,235,748Liabilities 2014: $9,941Net Assets 2014: $20,225,8072014Assets 2015: $20,912,536Liabilities 2015: $14,005Net Assets 2015: $20,898,5312015Assets 2016: $21,242,690Liabilities 2016: $15,611Net Assets 2016: $21,227,0792016Assets 2017: $21,846,951Liabilities 2017: $39,115Net Assets 2017: $21,807,8362017Assets 2018: $22,260,621Liabilities 2018: $24,587Net Assets 2018: $22,236,0342018Assets 2019: $22,555,710Liabilities 2019: $31,496Net Assets 2019: $22,524,2142019Assets 2020: $23,220,228Liabilities 2020: $18,662Net Assets 2020: $23,201,5662020Assets 2021: $25,478,133Liabilities 2021: $37,278Net Assets 2021: $25,440,8552021Assets 2022: $26,520,267Liabilities 2022: $26,564Net Assets 2022: $26,493,7032022Assets 2023: $27,746,966Liabilities 2023: $15,052Net Assets 2023: $27,731,9142023Assets 2024: $29,327,088Liabilities 2024: $17,059Net Assets 2024: $29,310,0292024

Highlighted filing

2024

Assets$29,327,088
Liabilities$17,059
Net Assets$29,310,029
Open 2024 Filing

Operations Trend

Revenue Growth60th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0Expenses 2011: $1,704,8252011Revenue 2012: $1,891,174Expenses 2012: $1,732,750Net Income 2012: $158,4242012Revenue 2013: $1,900,954Expenses 2013: $1,279,283Net Income 2013: $621,6712013Revenue 2014: $1,900,828Expenses 2014: $1,320,239Net Income 2014: $580,5892014Revenue 2015: $1,973,853Expenses 2015: $1,301,129Net Income 2015: $672,7242015Revenue 2016: $1,619,965Expenses 2016: $1,291,417Net Income 2016: $328,5482016Revenue 2017: $1,643,531Expenses 2017: $1,062,774Net Income 2017: $580,7572017Revenue 2018: $1,492,923Expenses 2018: $1,064,725Net Income 2018: $428,1982018Revenue 2019: $1,397,705Expenses 2019: $1,109,525Net Income 2019: $288,1802019Revenue 2020: $1,794,854Expenses 2020: $1,117,502Net Income 2020: $677,3522020Revenue 2021: $3,412,685Expenses 2021: $1,173,396Net Income 2021: $2,239,2892021Revenue 2022: $2,221,816Expenses 2022: $1,168,968Net Income 2022: $1,052,8482022Revenue 2023: $2,496,647Expenses 2023: $1,258,436Net Income 2023: $1,238,2112023Revenue 2024: $2,806,474Expenses 2024: $1,228,359Net Income 2024: $1,578,1152024

Highlighted filing

2024

Revenue$2,806,474
Expenses$1,228,359
Net Income$1,578,115
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$29,327,088
Liabilities
$17,059
Net assets
$29,310,029
Revenue
$2,806,474
Expenses
$1,228,359
Net income
$1,578,115
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$29.3$0.02$29.3$2.81$1.23$1.58
2023Detailed filing. Detailed filing data is available for this year.$27.7$0.02$27.7$2.50$1.26$1.24
2022Detailed filing. Detailed filing data is available for this year.$26.5$0.03$26.5$2.22$1.17$1.05
2021Detailed filing. Detailed filing data is available for this year.$25.5$0.04$25.4$3.41$1.17$2.24
2020Detailed filing. Detailed filing data is available for this year.$23.2$0.02$23.2$1.79$1.12$0.68
2019Detailed filing. Detailed filing data is available for this year.$22.6$0.03$22.5$1.40$1.11$0.29
2018Detailed filing. Detailed filing data is available for this year.$22.3$0.02$22.2$1.49$1.06$0.43
2017Detailed filing. Detailed filing data is available for this year.$21.8$0.04$21.8$1.64$1.06$0.58
2016Detailed filing. Detailed filing data is available for this year.$21.2$0.02$21.2$1.62$1.29$0.33
2015Detailed filing. Detailed filing data is available for this year.$20.9$0.01$20.9$1.97$1.30$0.67
2014Detailed filing. Detailed filing data is available for this year.$20.2$0.01$20.2$1.90$1.32$0.58
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$19.7$0.01$19.6$1.90$1.28$0.62
2012Summary only. Only limited summary data is available for this year.$19.0$0.01$19.0$1.89$1.73$0.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$18.9$0.01$18.9$1.70
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Dec 1, 2023 to Nov 30, 2024
Signed
Jul 3, 2025
Return Version
2023v6.0
Gross Receipts
$6,540,679
Mission and Program Overview

Mission

To provide various cemetery services

To own and operate a non-profit cemetery for the benefit of plot owners.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$25,008,511$27,136,990▲ $2,128,479
Savings and Temporary Cash Investments$2,411,032$1,949,269▼ $461,763
Land, Buildings, and Equipment, Net$163,783$167,592▲ $3,809
Accounts Receivable$159,640$69,237▼ $90,403
Total Assets$27,746,966$29,327,088▲ $1,580,122
Other Assets Total$4,000$4,000→ $0
Liabilities
Other Liabilities$1,890$11,042▲ $9,152
Accounts Payable and Accrued Expenses$13,162$6,017▼ $7,145
Total Liabilities$15,052$17,059▲ $2,007
Net Assets / Fund Balance
Net Assets With Donor Restrictions$21,771,114$22,924,630▲ $1,153,516
Net Assets Without Donor Restrictions$5,960,800$6,385,399▲ $424,599
Total Net Assets Fund Balance$27,731,914$29,310,029▲ $1,578,115
Total Liabilities and Net Assets / Fund Balance$27,746,966$29,327,088▲ $1,580,122

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,559$1,151,025$1,160,584
Other Land Buildings$35,590$274,305$309,895
Land$122,443-$122,443

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2023$17,379,711$113,667▲ $1,521,157$645,492$18,369,043
2022$16,702,924$115,736▲ $1,153,727$592,676$17,379,711
2021$16,025,355$127,489▲ $1,110,728$560,648$16,702,924
2020$14,407,964$140,413▲ $1,932,682$455,704$16,025,355
2019$14,097,471$116,598▲ $618,115$424,220$14,407,964
Compensation and Service Providers
Top Officer PayScore unavailable

Employees

NameTitleFull / Part TimeBaseOtherTotal
John KurocPresident/superintendentFT$102,999$8,153$111,152
Mark StempaTreas/dir/consultantPT$28,000-$28,000
Marvin FreimanPres/Director-$13,750-$13,750
Richard FreimanVice President/director-$10,143-$10,143
Adam GinsbergDirector-$10,000-$10,000
Andrew MuhlstockDirector-$10,000-$10,000
Matthew StempaDirector-$10,000-$10,000
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$559,786
Investment Income
$2,133,021
Other Revenue
$113,667
Change in Net Assets
$1,578,115

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,806,474
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,806,474
Total Revenue per Form 990
$2,806,474
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$792,818
Salaries, Compensation, and Employee Benefits$435,541
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees---$184,492
Other Salaries and Wages---$161,004
Insurance---$103,320
Fees for Service Investment Mgmnt Fees---$99,605
Other Employee Benefits---$65,749
Office Expenses---$42,382
Fees for Services Legal---$31,010
Fees for Services Accounting---$28,004
Payroll Taxes---$24,296
All Other Expenses---$21,880
Other Expenses---$18,135
Fees for Services Other---$18,000
Depreciation Depletion---$14,638
Total Functional Expenses$0$0$0$1,228,359

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,228,359
Total Expenses per Audited Statements$1,228,359
Total Expenses per Form 990$1,228,359
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Richard FreimanOfficer/director/attorneyLegal Services - Officer/director Richard Freiman Also Serves as Legal Counsel to the Cemetery Through the Law Firm Richard Freiman & Associates Pllc.No$31,010
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Gain-option Sales$11,042
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

“Line 2 explanation - directors marvin and richard freiman are family relatives. Directors mark stempa and matthew stempa are family relatives.”

Form 990, Part VI, Section A, Line 6

“Line 6 explanation - the grave and plot owners of the cemetery are the members/owners of the corporation.”

Form 990, Part VI, Section A, Line 7A

“Line 7a explanation - any member (grave or plot owner) may make a nomination for a new member to the board of directors. The members vote on the board appointment at the annual meeting.”

Form 990, Part VI, Section A, Line 7B

“Line 7b explanation - all grave and plot owners have voting rights. The actions of the board of directors are approved (or disapproved) by these members at the annual meeting.”

Form 990, Part VI, Section B, Line 11B

“Line 11a explanation - all board members were provided with a copy of the return for review prior to the filing of form 990.”

Form 990, Part VI, Section B, Line 12C

“All directors are required to sign a disclosure of conflicts statement annually. If there are any changes they are required to disclose such at the next board of directors meeting.”

Form 990, Part VI, Section C, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Highland View Cemetery Corp
EIN
11-0879060
Phone
7188211061
Address
PO BOX 860177, RIDGEWOOD, NY 11836
Doing Business As
Mount Judah Cemetery

Signing Officer

Name
Mark Stempa
Title
Treasurer
Phone
7188211061
Signed
2025-07-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Stempa
Formed
1908
Legal Domicile
Ny
Voting Board Members
6
Independent Board Members
3
Employees
4
Volunteers
0

Preparer

Firm
Schulman Lobel Llp
Address
1001 AVENUE OF THE AMERICAS, NEW YORK, NY 10018
Preparer
Adam Reiss
Phone
2128685781
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

“General field expenses 8,779. Truck and automobile expenses 6,352. Refuse removal 5,817. Sundry expenses 932.”

Financial Statement Notes

PART V, LINE 4:

“The investment income generated by the endowment is used to pay for the care and maintenance of the endowed graves.”

PART X, LINE 2:

“The cemetery is required to disclose unrecognized tax benefits resulting from uncertain tax positions. At november 30, 2024, the cemetery did not have any unrecognized tax benefits or liabilities. The cemetery operates in the united states and in state and local jurisdictions, and the previous three years remain subject to examination by tax authorities. There are presently no ongoing income tax examinations.”

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04000
IRS990/OtherAssetsTotalGrp/EOYAmt04000
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt065749
IRS990/OtherExpensesGrp/Desc0CONTRACT LABOR
IRS990/OtherExpensesGrp/Desc1GARDENING AND FOUNDATIO
IRS990/OtherExpensesGrp/Desc2BUILDING AND CEMETERY M
IRS990/OtherExpensesGrp/Desc3TELEPHONE AND UTILITIES
IRS990/OtherExpensesGrp/TotalAmt0347539
IRS990/OtherExpensesGrp/TotalAmt144654
IRS990/OtherExpensesGrp/TotalAmt223651
IRS990/OtherExpensesGrp/TotalAmt318135
IRS990/OtherLiabilitiesGrp/BOYAmt01890
IRS990/OtherLiabilitiesGrp/EOYAmt011042
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0PERPETUAL CARE ENDOWMENTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0113667
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0113667
IRS990/OtherRevenueTotalAmt0113667
IRS990/OtherSalariesAndWagesGrp/TotalAmt0161004
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt024296
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MARK STEMPA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0LAND AND GRAVE SALES
IRS990/ProgramServiceRevenueGrp/Desc1GRAVE OPENINGS
IRS990/ProgramServiceRevenueGrp/Desc2GARDENING AND PLANTING
IRS990/ProgramServiceRevenueGrp/Desc3FOUNDATIONS
IRS990/ProgramServiceRevenueGrp/Desc4MISCELLANEOUS INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0195620
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1139462
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2136012
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt384954
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt43738
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0195620
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1139462
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2136012
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt384954
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt43738
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01687669
IRS990/PYOtherExpensesAmt0833846
IRS990/PYOtherRevenueAmt0115736
IRS990/PYProgramServiceRevenueAmt0693242
IRS990/PYRevenuesLessExpensesAmt01238211
IRS990/PYSalariesCompEmpBnftPaidAmt0424590
IRS990/PYTotalExpensesAmt01258436
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02496647
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt01578115
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02411032
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01949269
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt09559
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01151025
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01160584
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt017379711
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0113667
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt018369043
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt01521157
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0645492
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt016702924
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt0115736
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt017379711
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01153727
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt0592676
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt016025355
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0127489
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt016702924
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01110728
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt0560648
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt014407964
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0140413
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt016025355
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01932682
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0455704
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt014097471
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0116598
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt014407964
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0618115
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0424220
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01228359
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0122443
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0122443
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt035590
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0274305
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0309895
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt011042
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED GAIN-OPTION SALES
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.95990
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02806474
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE INVESTMENT INCOME GENERATED BY THE ENDOWMENT IS USED TO PAY FOR THE CARE AND MAINTENANCE OF THE ENDOWED GRAVES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE CEMETERY IS REQUIRED TO DISCLOSE UNRECOGNIZED TAX BENEFITS RESULTING FROM UNCERTAIN TAX POSITIONS. AT NOVEMBER 30, 2024, THE CEMETERY DID NOT HAVE ANY UNRECOGNIZED TAX BENEFITS OR LIABILITIES. THE CEMETERY OPERATES IN THE UNITED STATES AND IN STATE AND LOCAL JURISDICTIONS, AND THE PREVIOUS THREE YEARS REMAIN SUBJECT TO EXAMINATION BY TAX AUTHORITIES. THERE ARE PRESENTLY NO ONGOING INCOME TAX EXAMINATIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.04010
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0167592
IRS990ScheduleD/TotalExpensesPerForm990Amt01228359
IRS990ScheduleD/TotalLiabilityAmt011042
IRS990ScheduleD/TotalRevenuePerForm990Amt02806474
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02806474
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01228359
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm0RICHARD FREIMAN
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0OFFICER/DIRECTOR/ATTORNEY
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt031010
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LEGAL SERVICES - OFFICER/DIRECTOR RICHARD FREIMAN ALSO SERVES AS LEGAL COUNSEL TO THE CEMETERY THROUGH THE LAW FIRM RICHARD FREIMAN & ASSOCIATES PLLC.
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 2 EXPLANATION - DIRECTORS MARVIN AND RICHARD FREIMAN ARE FAMILY RELATIVES. DIRECTORS MARK STEMPA AND MATTHEW STEMPA ARE FAMILY RELATIVES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1LINE 6 EXPLANATION - THE GRAVE AND PLOT OWNERS OF THE CEMETERY ARE THE MEMBERS/OWNERS OF THE CORPORATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2LINE 7A EXPLANATION - ANY MEMBER (GRAVE OR PLOT OWNER) MAY MAKE A NOMINATION FOR A NEW MEMBER TO THE BOARD OF DIRECTORS. THE MEMBERS VOTE ON THE BOARD APPOINTMENT AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LINE 7B EXPLANATION - ALL GRAVE AND PLOT OWNERS HAVE VOTING RIGHTS. THE ACTIONS OF THE BOARD OF DIRECTORS ARE APPROVED (OR DISAPPROVED) BY THESE MEMBERS AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4LINE 11A EXPLANATION - ALL BOARD MEMBERS WERE PROVIDED WITH A COPY OF THE RETURN FOR REVIEW PRIOR TO THE FILING OF FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ALL DIRECTORS ARE REQUIRED TO SIGN A DISCLOSURE OF CONFLICTS STATEMENT ANNUALLY. IF THERE ARE ANY CHANGES THEY ARE REQUIRED TO DISCLOSE SUCH AT THE NEXT BOARD OF DIRECTORS MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7GENERAL FIELD EXPENSES 8,779. TRUCK AND AUTOMOBILE EXPENSES 6,352. REFUSE REMOVAL 5,817. SUNDRY EXPENSES 932.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt027746966
IRS990/TotalAssetsEOYAmt029327088
IRS990/TotalAssetsGrp/BOYAmt027746966
IRS990/TotalAssetsGrp/EOYAmt029327088
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/TotalAmt01228359
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt015052
IRS990/TotalLiabilitiesEOYAmt017059
IRS990/TotalLiabilitiesGrp/BOYAmt015052
IRS990/TotalLiabilitiesGrp/EOYAmt017059
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt027731914
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt029310029
IRS990/TotalOtherCompensationAmt08153
IRS990/TotalProgramServiceRevenueAmt0559786
IRS990/TotalReportableCompFromOrgAmt0184892
IRS990/TotalRevenueGrp/ExclusionAmt02133021
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0673453
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02806474
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt027746966
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt029327088
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 860177
IRS990/USAddress/CityNm0RIDGEWOOD
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd011836
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0WWW.MOUNTJUDAH.COM
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MARK STEMPA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07188211061
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-03
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HIGHLAND VIEW CEMETERY CORP
ReturnHeader/Filer/BusinessNameControlTxt0HIGH
ReturnHeader/Filer/EIN0110879060
ReturnHeader/Filer/PhoneNum07188211061
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 860177
ReturnHeader/Filer/USAddress/CityNm0RIDGEWOOD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011836
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0223840651
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHULMAN LOBEL LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01001 AVENUE OF THE AMERICAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NEW YORK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd010018
ReturnHeader/PreparerPersonGrp/PhoneNum02128685781

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