Liabilities / Assets
35th percentile
Higher debt load relative to assets than 35% of similar nonprofits.
990 • Fiscal year 2019 • EIN 11-3074769
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
35th percentile
Higher debt load relative to assets than 35% of similar nonprofits.
Liabilities / Revenue
36th percentile
Higher debt load relative to revenue than 36% of similar nonprofits.
Net Margin
79th percentile
Higher net margin than 79% of similar nonprofits.
Top Officer Pay
39th percentile
Higher top officer pay than 39% of similar nonprofits.
Top officer pay equals 0.5% of source-year revenue.
Asset Growth
96th percentile
Faster asset growth than 96% of similar nonprofits.
Revenue Growth
8th percentile
Faster revenue growth than 8% of similar nonprofits.
Assets
Up$7,067,647
Up $1,133,105 (+19%) from 2018
Net Assets
Up$7,059,247
Up $1,132,905 (+19%) from 2018
Liabilities
Up$8,400
Up $200 (+2.4%) from 2018
Revenue
Down$478,391
Down $292,062 (-38%) from 2018
Expenses
Up$259,499
Up $3,932 (+1.5%) from 2018
Net Income
Down$218,892
Down $295,994 (-57%) from 2018
To maintain and perpetuate the operation of a small local cemetery.
Maintenance and preservation of cemetary
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments Other Securities | $5,116,656 | $6,169,171 | ▲ $1,052,515 |
| Savings and Temporary Cash Investments | $505,898 | $542,885 | ▲ $36,987 |
| Land, Buildings, and Equipment, Net | $310,808 | $354,423 | ▲ $43,615 |
| Prepaid Expenses and Deferred Charges | $1,180 | $1,168 | ▼ $12 |
| Total Assets | $5,934,542 | $7,067,647 | ▲ $1,133,105 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $8,200 | $8,400 | ▲ $200 |
| Total Liabilities | $8,200 | $8,400 | ▲ $200 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $4,622,799 | $5,517,757 | ▲ $894,958 |
| Net Assets With Donor Restrictions | $1,303,543 | $1,541,490 | ▲ $237,947 |
| Total Net Assets Fund Balance | $5,926,342 | $7,059,247 | ▲ $1,132,905 |
| Total Liabilities and Net Assets / Fund Balance | $5,934,542 | $7,067,647 | ▲ $1,133,105 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $156,574 | $131,992 | $288,566 |
| Land | $197,849 | - | $197,849 |
| Other Securities | $1,549,740 | - | - |
| Name | Title | Base | Total |
|---|---|---|---|
| Robert J Bogardt | Treas/trustee | $2,500 | $2,500 |
| Frank Bustamante | President | $600 | $600 |
| Karen Garsils | Secy/trustee | $600 | $600 |
| Name | Title |
|---|---|
| Andy Garsils | Trustee |
| Francis Bustamante | Trustee |
| Herbert Pedersen | Trustee |
| John Oberholzer | VP/trustee |
| Line Item | Amount |
|---|---|
| Other Expenses | $255,799 |
| Salaries, Compensation, and Employee Benefits | $3,700 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $69,128 | - | - | $69,128 |
| All Other Expenses | $19,779 | $6,059 | - | $25,838 |
| Other Expenses | $17,512 | $48,502 | - | $17,512 |
| Fees for Services Accounting | - | $8,400 | - | $8,400 |
| Comp Disqual Persons | $3,700 | - | - | $3,700 |
| Insurance | - | $2,815 | - | $2,815 |
| Advertising | - | $525 | - | $525 |
| Total Functional Expenses | $193,198 | $66,301 | $0 | $259,499 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $259,499 |
| Expenses per Audited Statements | $205,676 |
| Total Expenses per Audited Statements | $205,676 |
| Expenses Not Reported on Financial Statements | $53,823 |
| Other Expense Adjustments | $53,823 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Herbert pedersen (trustee) is father-in-law to frank bustamante (president). Herbert pedersen (trustee) is a client of robert j. Bogardt (treasurer/trustee). Frank bustamante (president) is father of francis bustamante (trustee). Andy garsils (trustee) and karen garsils (secy/trustee) are married.”
“The by-laws of the association were amended by the board of trustees (the board) on january 7, 2020 at the annual meeting to include the following: no part of the net earnings of the association shall inure to the benefit or be distributable to any director, officer, member, or other private person, except that the association shall be authorized and empowered to pay "reasonable compensation" for services rendered and to make payments and distributions in furtherance of the purposes set forth in these bylaws. Reasonable compensation for services rendered by the board, officers or other private persons shall in the aggregate each year not exceed 1% of the net asset value of the association as presented in the financial statements of the association for the end of the prior year and certified by an independent auditor. The compensation to trustees, officers and others for services is to be approved by unanimous vote of the board. Reasonable compensation in this context shall exclude any payments under agreement to an independent maintenance firm for the annual maintenance of the cemetery (exclusive of grave openings). Such maintenance agreement shall be reviewed by the board and must be approved by unanimous consent”
“Form 990 is prepared and filed by the treasurer, robert j. Bogardt, a licensed cpa. Mr. Bogardt presents and explains form 990 to the governing board.”
“The organization makes available to the public governing instruments, conflict of interest policy and financial statements upon request.”
“The organization makes its governing instruments, conflict of interest policy and financial statements available to the public upon request.”
“Tax depreciation over book depreciation 53,823.”
“The board reviews the audited financial statements. This is similar to past practice.”
“The association has been incorporated as a not-for-profit corporation under the laws of new york state. The internal revenue service has granted approval for tax-exempt status under section 501 (c) (13) and the association is not a private foundation as described in section 509 (a) of the internal revenue code (the code). Accordingly, no provision for federal or state income taxes have been provided for in the accompanying financial statements. The association adopted requirements for accounting for uncertainty in income taxes in accordance with recently enacted accounting standards. As of december 31, 2019, the association does not believe it has any uncertain tax positions that would require either recognition or disclosure in the accompanying financial statements. The association believes it no longer is subject to income tax for the years prior to 2016.”
“Tax depreciation over book depreciation 53,823.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 8200 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 8400 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | MAINTENANCE AND PRESERVATION OF CEMETARY |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 525 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 525 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 6059 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 19779 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 25838 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | KAREN BUSTAMANTE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6315871839 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 49 SMITH STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BABYLON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 11702 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 1 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/ProgramServicesAmt | 0 | 3700 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 3700 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 242290 |
| IRS990/CYOtherExpensesAmt | 0 | 255799 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 236101 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 218892 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 3700 |
| IRS990/CYTotalExpensesAmt | 0 | 259499 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 478391 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 69128 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 69128 |
| IRS990/Desc | 0 | MAINTENANCE OF CEMETARY LOTS |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1303543 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1541490 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 193198 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 8400 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8400 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.30 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | HERBERT PEDERSEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | FRANK BUSTAMANTE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ROBERT J BOGARDT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOHN OBERHOLZER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ANDY GARSILS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KAREN GARSILS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | FRANCIS BUSTAMANTE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 600 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 2500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 600 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREAS/TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VP/TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SECY/TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1924 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 98853 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 623634 |
| IRS990/GrossReceiptsAmt | 0 | 1003172 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 2815 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 2815 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 143437 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 143437 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 5116656 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 6169171 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 131992 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 310808 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 354423 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 486415 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 524781 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO MAINTAIN AND PERPETUATE THE OPERATION OF A SMALL LOCAL CEMETERY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 5926342 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 7059247 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 98853 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 98853 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 860190 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 4622799 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 5517757 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 53823 |
| IRS990/OtherExpensesGrp/Desc | 0 | GRAVE OPENING FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | INVESTMENT FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | ANNUAL MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 3 | LINERS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 48502 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 58795 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 24284 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 17512 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 58795 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 48502 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 24284 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 17512 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 1180 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1168 |
| IRS990/PrincipalOfficerNm | 0 | ROBERT J BOGARDT |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | SALE OF LOTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | BURIAL FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | FOUNDATIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | CONCRETE LINERS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 109927 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 71388 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 30484 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 24302 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 109927 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 71388 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 30484 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 24302 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 382407 |
| IRS990/PYOtherExpensesAmt | 0 | 252367 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 388046 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 514886 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3200 |
| IRS990/PYTotalExpensesAmt | 0 | 255567 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 770453 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 218892 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 1 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 236101 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 505898 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 542885 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 53823 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 205676 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 197849 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 197849 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 53823 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 156574 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 131992 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 288566 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 0 | 778736 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 1 | 3669989 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 2 | 170706 |
| IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt | 3 | 1549740 |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 0 | PUTNAM PORTFOLIO |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 1 | MORGAN STANLEY |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 2 | JP MORGAN CHASE |
| IRS990ScheduleD/OtherSecuritiesGrp/Desc | 3 | UBS FINANCIAL SERVICES |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 0 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 1 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 2 | F |
| IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd | 3 | F |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 478391 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION HAS BEEN INCORPORATED AS A NOT-FOR-PROFIT CORPORATION UNDER THE LAWS OF NEW YORK STATE. THE INTERNAL REVENUE SERVICE HAS GRANTED APPROVAL FOR TAX-EXEMPT STATUS UNDER SECTION 501 (C) (13) AND THE ASSOCIATION IS NOT A PRIVATE FOUNDATION AS DESCRIBED IN SECTION 509 (A) OF THE INTERNAL REVENUE CODE (THE CODE). ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES HAVE BEEN PROVIDED FOR IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ASSOCIATION ADOPTED REQUIREMENTS FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH RECENTLY ENACTED ACCOUNTING STANDARDS. AS OF DECEMBER 31, 2019, THE ASSOCIATION DOES NOT BELIEVE IT HAS ANY UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE EITHER RECOGNITION OR DISCLOSURE IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ASSOCIATION BELIEVES IT NO LONGER IS SUBJECT TO INCOME TAX FOR THE YEARS PRIOR TO 2016. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | TAX DEPRECIATION OVER BOOK DEPRECIATION 53,823. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
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| IRS990ScheduleD/TotalBookValueSecuritiesAmt | 0 | 6169171 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 259499 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 478391 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 478391 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 205676 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | HERBERT PEDERSEN (TRUSTEE) IS FATHER-IN-LAW TO FRANK BUSTAMANTE (PRESIDENT). HERBERT PEDERSEN (TRUSTEE) IS A CLIENT OF ROBERT J. BOGARDT (TREASURER/TRUSTEE). FRANK BUSTAMANTE (PRESIDENT) IS FATHER OF FRANCIS BUSTAMANTE (TRUSTEE). ANDY GARSILS (TRUSTEE) AND KAREN GARSILS (SECY/TRUSTEE) ARE MARRIED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE BY-LAWS OF THE ASSOCIATION WERE AMENDED BY THE BOARD OF TRUSTEES (THE BOARD) ON JANUARY 7, 2020 AT THE ANNUAL MEETING TO INCLUDE THE FOLLOWING: NO PART OF THE NET EARNINGS OF THE ASSOCIATION SHALL INURE TO THE BENEFIT OR BE DISTRIBUTABLE TO ANY DIRECTOR, OFFICER, MEMBER, OR OTHER PRIVATE PERSON, EXCEPT THAT THE ASSOCIATION SHALL BE AUTHORIZED AND EMPOWERED TO PAY "REASONABLE COMPENSATION" FOR SERVICES RENDERED AND TO MAKE PAYMENTS AND DISTRIBUTIONS IN FURTHERANCE OF THE PURPOSES SET FORTH IN THESE BYLAWS. REASONABLE COMPENSATION FOR SERVICES RENDERED BY THE BOARD, OFFICERS OR OTHER PRIVATE PERSONS SHALL IN THE AGGREGATE EACH YEAR NOT EXCEED 1% OF THE NET ASSET VALUE OF THE ASSOCIATION AS PRESENTED IN THE FINANCIAL STATEMENTS OF THE ASSOCIATION FOR THE END OF THE PRIOR YEAR AND CERTIFIED BY AN INDEPENDENT AUDITOR. THE COMPENSATION TO TRUSTEES, OFFICERS AND OTHERS FOR SERVICES IS TO BE APPROVED BY UNANIMOUS VOTE OF THE BOARD. REASONABLE COMPENSATION IN THIS CONTEXT SHALL EXCLUDE ANY PAYMENTS UNDER AGREEMENT TO AN INDEPENDENT MAINTENANCE FIRM FOR THE ANNUAL MAINTENANCE OF THE CEMETERY (EXCLUSIVE OF GRAVE OPENINGS). SUCH MAINTENANCE AGREEMENT SHALL BE REVIEWED BY THE BOARD AND MUST BE APPROVED BY UNANIMOUS CONSENT |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FORM 990 IS PREPARED AND FILED BY THE TREASURER, ROBERT J. BOGARDT, A LICENSED CPA. MR. BOGARDT PRESENTS AND EXPLAINS FORM 990 TO THE GOVERNING BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE ORGANIZATION MAKES AVAILABLE TO THE PUBLIC GOVERNING INSTRUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION MAKES ITS GOVERNING INSTRUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | TAX DEPRECIATION OVER BOOK DEPRECIATION 53,823. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE BOARD REVIEWS THE AUDITED FINANCIAL STATEMENTS. THIS IS SIMILAR TO PAST PRACTICE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 4 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 2C |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 7067647 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 5934542 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 7067647 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 66301 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 193198 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 259499 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 8200 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 8400 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 8200 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 8400 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 5926342 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 7059247 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 193198 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 236101 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 3700 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 242290 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 236101 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 478391 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 5934542 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 7067647 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 140 FELL COURT STE 300 |
| IRS990/USAddress/CityNm | 0 | HAUPPAUGE |
| IRS990/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/USAddress/ZIPCd | 0 | 11788 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2021-04-22 16:20:28Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ROBERT J BOGARDT |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6313480100 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2020-10-27 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | NORTH BABYLON CEMETERY ASSOCIATION |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | C/O RJ BOGARDT TREASURER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NORT |
| ReturnHeader/Filer/EIN | 0 | 113074769 |
| ReturnHeader/Filer/PhoneNum | 0 | 6313480100 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 140 FELL COURT NO 300 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | HAUPPAUGE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 11788 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | D4D7BC2331E4116D14B74E95D6037C3B2A1626BF |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | D4D7BC2331E4116D14B74E95D6037C3B2A1626BF |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 68.198.155.9 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-10-27 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | ED |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 08:15:41 |
| ReturnHeader/ReturnTs | 0 | 2020-10-27T07:20:55-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2019-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-12-31 |
| ReturnHeader/TaxYr | 0 | 2019 |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.