Civic Intelligence

Maimonidies Benevolent Society

990 • Fiscal year 2018 • EIN 13-1850868

Jan 01, 2018 to Dec 31, 2018 • Filed on May 14, 2019

PO Box 125Elmont, NY 11003

(516) 775-6222

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

33rd percentile

0.02x

Higher debt load relative to assets than 33% of similar nonprofits.

2018 filings • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

53rd percentile

0.14x

Higher debt load relative to revenue than 53% of similar nonprofits.

2018 filings • $5M-$10M nonprofits • Source year 2018

Net Margin

51st percentile

4.2%

Higher net margin than 51% of similar nonprofits.

2018 filings • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

41st percentile

$73,750

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 10.3% of source-year revenue.

2018 filings • $5M-$10M nonprofits • Source year 2018

Asset Growth

14th percentile

-7.5%

Faster asset growth than 14% of similar nonprofits.

2018 filings • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

69th percentile

14%

Faster revenue growth than 69% of similar nonprofits.

2018 filings • $5M-$10M nonprofits • Annualized from 2017 to 2018

Assets

Down

$5,874,585

Down $475,675 (-7.5%) from 2017

Net Assets

Down

$5,771,404

Down $497,654 (-7.9%) from 2017

Liabilities

Up

$103,181

Up $21,979 (+27%) from 2017

Revenue

Up

$716,466

Up $89,901 (+14%) from 2017

Expenses

Up

$686,688

Up $50,796 (+8.0%) from 2017

Net Income

Up

$29,778

Up $39,105 (+419%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $4,600,566Liabilities 2011: $0Net Assets 2011: $4,600,5662011Assets 2012: $4,736,745Liabilities 2012: $0Net Assets 2012: $4,736,7452012Assets 2013: $4,747,243Liabilities 2013: $0Net Assets 2013: $4,747,2432013Assets 2014: $5,576,855Liabilities 2014: $0Net Assets 2014: $5,576,8552014Assets 2015: $5,883,998Liabilities 2015: $61,620Net Assets 2015: $5,822,3782015Assets 2016: $5,918,014Liabilities 2016: $73,831Net Assets 2016: $5,844,1832016Assets 2017: $6,350,260Liabilities 2017: $81,202Net Assets 2017: $6,269,0582017Assets 2018: $5,874,585Liabilities 2018: $103,181Net Assets 2018: $5,771,4042018Assets 2019: $6,658,749Liabilities 2019: $95,324Net Assets 2019: $6,563,4252019Assets 2020: $6,944,967Liabilities 2020: $169,403Net Assets 2020: $6,775,5642020Assets 2021: $7,239,416Liabilities 2021: $106,162Net Assets 2021: $7,133,2542021Assets 2022: $6,187,902Liabilities 2022: $108,827Net Assets 2022: $6,079,0752022Assets 2023: $6,640,888Liabilities 2023: $134,192Net Assets 2023: $6,506,6962023Assets 2024: $6,815,952Liabilities 2024: $130,401Net Assets 2024: $6,685,5512024

Highlighted filing

2018

Assets$5,874,585
Liabilities$103,181
Net Assets$5,771,404

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2011: $482,710Expenses 2011: $475,075Net Income 2011: $7,6352011Revenue 2012: $515,181Expenses 2012: $465,353Net Income 2012: $49,8282012Revenue 2013: $560,334Expenses 2013: $544,830Net Income 2013: $15,5042013Revenue 2014: $1,431,710Expenses 2014: $605,098Net Income 2014: $826,6122014Revenue 2015: $769,982Expenses 2015: $675,518Net Income 2015: $94,4642015Revenue 2016: $732,705Expenses 2016: $631,439Net Income 2016: $101,2662016Revenue 2017: $626,565Expenses 2017: $635,892Net Income 2017: -$9,3272017Revenue 2018: $716,466Expenses 2018: $686,688Net Income 2018: $29,7782018Revenue 2019: $689,413Expenses 2019: $704,825Net Income 2019: -$15,4122019Revenue 2020: $922,359Expenses 2020: $736,449Net Income 2020: $185,9102020Revenue 2021: $897,954Expenses 2021: $777,295Net Income 2021: $120,6592021Revenue 2022: $836,625Expenses 2022: $786,044Net Income 2022: $50,5812022Revenue 2023: $995,641Expenses 2023: $831,425Net Income 2023: $164,2162023Revenue 2024: $711,659Expenses 2024: $831,051Net Income 2024: -$119,3922024

Highlighted filing

2018

Revenue$716,466
Expenses$686,688
Net Income$29,778
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
May 14, 2019
Return Version
2018v3.1
Gross Receipts
$1,018,487
Mission and Program Overview

Mission

Administration of two small cemeteries including grave sites, burials, and maintenance of graves and grounds.

Cemetery sales and maintenance, death and funeral benefits

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,876,152$5,291,090▼ $585,062
Land, Buildings, and Equipment, Net$278,617$269,688▼ $8,929
Savings and Temporary Cash Investments$142,698$227,253▲ $84,555
Accounts Receivable$24,500$54,713▲ $30,213
Cash and Non-Interest-Bearing Accounts$28,293$31,841▲ $3,548
Total Assets$6,350,260$5,874,585▼ $475,675
Liabilities
Accounts Payable and Accrued Expenses$66,549$93,152▲ $26,603
Other Liabilities$14,653$10,029▼ $4,624
Total Liabilities$81,202$103,181▲ $21,979
Net Assets / Fund Balance
Unrestricted Net Assets$6,269,058$5,771,404▼ $497,654
Total Net Assets Fund Balance$6,269,058$5,771,404▼ $497,654
Total Liabilities and Net Assets / Fund Balance$6,350,260$5,874,585▼ $475,675

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$222,953$196,510$419,463
Other Land Buildings$39,232$6,105$15,874
Land$7,503-$7,503

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$5,069,144----
2014$4,406,870$108,786▲ $787,795$211,500$5,069,144
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Irwin KrasnowPresident and TrusteePT$62,500$11,250$73,750
Donald IngramFinancial Secretary and Officer-$400-$400
Joseph RickFinancial Secretary Thru April 2018-$400-$400

Board Members and Trustees

NameTitle
Robin LavemanVice President and Trustee
Jacquelynne GolubTrustee
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$436,476
Investment Income
$279,941
Other Revenue
$49
Change in Net Assets
$29,778
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$436,842
Other Expenses$226,399
Grants and Similar Amounts Paid$647
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$265,907
Current Officers, Directors, Trustees, and Key Employees---$74,550
Payroll Taxes---$43,032
Pension Plan Contributions---$38,639
Fees for Service Investment Mgmnt Fees---$35,850
Occupancy---$24,533
Benefits to Members---$22,800
Insurance---$18,001
Depreciation Depletion---$15,822
Fees for Services Accounting---$15,343
Other Employee Benefits---$14,714
Fees for Services Legal---$12,800
Office Expenses---$10,279
Fees for Services Other---$7,973
Travel---$5,128
Conferences and Meetings---$2,430
Advertising---$1,632
Grants to Domestic Individuals---$647
Information Technology---$494
Other Expenses---$321
Interest---$154
Total Functional Expenses$0$0$0$686,688
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
-CEO of Laveman Law P.c. Is Owner & a Member of the Board.Legal ServicesNo$12,800
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease Payable$10,029
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Business relationship with family members
Yes
Business relationship with organization members
No
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
No
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

The following individuals have a family relationship: - irwin krasnow and robin laveman - joseph rick and irwin krasnow - jacquelynne golub and irwin krasnow

Form 990, Part VI, Section A, Line 6

Maimonides benevolent society is a membership organization. Applicants for membership in maimonides benevolent society shall be persons of the jewish faith, 18 years of age and not more than 50 years of age. He or she shall be of good moral character. Every member at his/her initiation into the society shall sign the constitution and solemnly promise to abide by and support it.

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

Members of the society have the power to elect or appoint one or more members of the governing body. The society shall hold its annual meeting for members of the society at the office of maimonides benevolent society in the state of new york on the second tuesday in january each year. At this meeting the members shall hold an election for members of the board of directors. At the annual membership meeting the trustees shall be elected for a term of three years. The election of the trustees shall be so continued that every year the term of office of one of the three trustees shall expire so that one trustee shall be elected at each annual election. In the event that there are two vacancies in the office of trustee, the president shall call a special meeting of the membership for the election of trustees to fill the vacancies. Such election may be held by the members by attending in person or by proxy.

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

The constitution and by-laws may be amended, added to or repealed by the members of maimonides benevolent society at any meeting of the members of the society by a majority vote of those present at such meeting call for such purpose. Where such amendment has been made by the members of the society, the same shall not be subject to change by the board of directors.

Form 990, Part VI, Section A, Line 8B

There is no committee with authority to act on behalf of the governing body.

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

Maimonidies benevolent society 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. When the form 990 has been prepared, reviewed by management and is ready to be filed with the internal revenue service, it is electronically sent to the board members of the organization for any comments. Any comments are then grouped, summarized and provided to the outside accountants. Each issue is documented and addressed until the return is finalized and approved for filing.

Form 990, Part VI, Section C, Line 19

The organization makes its form 990 available for public inspection as required under section 6104 of the internal revenue code. The return is posted on guidestar.org and other similar types of websites. In addition, the financial statements, articles of incorporation and by-laws are also available upon written request at p.o. Box 125, elmont, ny 11003 or by calling the organization directly at (516)-775-6222.

Filing and Contact Details

Filer

Filer Name
Maimonides Benevolent Society
EIN
13-1850868
Phone
5167756222
Address
PO BOX 125, ELMONT, NY 11003

Signing Officer

Name
Irwin Krasnow
Title
President and Trustee
Phone
5167756222
Signed
2019-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Irwin Krasnow
Formed
1861
Legal Domicile
Ny
Voting Board Members
3
Independent Board Members
1
Employees
8
Volunteers
2

Preparer

Firm
PKF O'CONNOR DAVIES LLP
Address
500 MAMARONECK AVENUE, HARRISON, NY 10528-1633
Preparer
Garrett M Higgins
Phone
9143818900
Supplemental Narrative

Financial Statement Notes

PART V, LINE 4:

Management identified practices in its accounting that differed from guidance supported by u.s. Gaap or which there were errors in execution. As a result, the society has restated its 2014 ending net assets at january 1, 2015. This restatement resulted in the society's net assets being reclassed from permanently restricted to unrestricted. Since the funds are no longer considered an endowment under gaap, they have been removed from part v.

PART X, LINE 2:

The organization recognizes the effect of income tax positions only if those positions are more likely than not to be sustained. Management has determined that the organization had no uncertain tax positions that would require financial statement recognition or disclosure. The organization is no longer subject to examinations by the applicable taxing jurisdictions for the periods prior to december 31, 2015.

Raw XML Appendix366 raw XML fields

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/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt066549
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt093152
IRS990/AccountsReceivableGrp/BOYAmt024500
IRS990/AccountsReceivableGrp/EOYAmt054713
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0CEMETERY SALES AND MAINTENANCE, DEATH AND FUNERAL BENEFITS
IRS990/AdvertisingGrp/TotalAmt01632
IRS990/AuditCommitteeInd00
IRS990/BenefitsToMembersGrp/TotalAmt022800
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0IRWIN KRASNOW
IRS990/BooksInCareOfDetail/PhoneNum05167756222
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 125 90 ELMONT ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0ELMONT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd011003
IRS990/BusinessRlnWithFamMemInd01
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt028293
IRS990/CashNonInterestBearingGrp/EOYAmt031841
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt074550
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/TotalAmt02430
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt022800
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt0647
IRS990/CYInvestmentIncomeAmt0279941
IRS990/CYOtherExpensesAmt0226399
IRS990/CYOtherRevenueAmt049
IRS990/CYProgramServiceRevenueAmt0436476
IRS990/CYRevenuesLessExpensesAmt029778
IRS990/CYSalariesCompEmpBnftPaidAmt0436842
IRS990/CYTotalExpensesAmt0686688
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0716466
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt015822
IRS990/Desc0THE ORGANIZATION IS RESPONSIBLE FOR THE ADMINISTRATION AND CARE OF ITS CEMETERIES LOCATED IN BROOKLYN AND ELMONT. THE ORGANIZATION MAINTAINS THE CEMETERIES BY UPHOLDING TO THE JEWISH TRADITIONS AND HERITAGE. THE ORGANIZATION PROVIDES JEWISH BURIALS AND CARE OF GRAVES AND CEMETERY.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt08
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt015343
IRS990/FeesForServicesLegalGrp/TotalAmt012800
IRS990/FeesForServicesOtherGrp/TotalAmt07973
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt035850
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt015.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt011250
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0IRWIN KRASNOW
IRS990/Form990PartVIISectionAGrp/PersonNm1ROBIN LAVEMAN
IRS990/Form990PartVIISectionAGrp/PersonNm2JOSEPH RICK
IRS990/Form990PartVIISectionAGrp/PersonNm3JACQUELYNNE GOLUB
IRS990/Form990PartVIISectionAGrp/PersonNm4DONALD INGRAM
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt062500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt2400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt4400
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT AND TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT AND TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2FINANCIAL SECRETARY THRU APRIL 2018
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4FINANCIAL SECRETARY AND OFFICER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01861
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt0647
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0302021
IRS990/GrossReceiptsAmt01018487
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt01
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt0494
IRS990/InsuranceGrp/TotalAmt018001
IRS990/InterestGrp/TotalAmt0154
IRS990/InvestmentIncomeGrp/ExclusionAmt0279941
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0279941
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt05876152
IRS990/InvestmentsPubTradedSecGrp/EOYAmt05291090
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0202615
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0278617
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0269688
IRS990/LandBldgEquipCostOrOtherBssAmt0472303
IRS990/LegalDomicileStateCd0NY
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0302021
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd01
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0ADMINISTRATION OF TWO SMALL CEMETERIES INCLUDING GRAVE SITES, BURIALS, MAINTENANCE OF GRAVES AND GROUNDS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt06269058
IRS990/NetAssetsOrFundBalancesEOYAmt05771404
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-526868
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt024533
IRS990/OfficeExpensesGrp/TotalAmt010279
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt014714
IRS990/OtherExpensesGrp/Desc0LANDSCAPING
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2TREE SERVICE
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/TotalAmt050833
IRS990/OtherExpensesGrp/TotalAmt120606
IRS990/OtherExpensesGrp/TotalAmt24200
IRS990/OtherExpensesGrp/TotalAmt3321
IRS990/OtherLiabilitiesGrp/BOYAmt014653
IRS990/OtherLiabilitiesGrp/EOYAmt010029
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/ExclusionAmt049
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt049
IRS990/OtherRevenueTotalAmt049
IRS990/OtherSalariesAndWagesGrp/TotalAmt0265907
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt043032
IRS990/PensionPlanContributionsGrp/TotalAmt038639
IRS990/PoliciesReferenceChaptersInd01
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0IRWIN KRASNOW
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0812220
IRS990/ProgramServiceRevenueGrp/BusinessCd1812220
IRS990/ProgramServiceRevenueGrp/BusinessCd2812220
IRS990/ProgramServiceRevenueGrp/BusinessCd3812220
IRS990/ProgramServiceRevenueGrp/Desc0SALE OF BURIAL RIGHTS
IRS990/ProgramServiceRevenueGrp/Desc1SERVICE CHARGES
IRS990/ProgramServiceRevenueGrp/Desc2PERPETUAL CARE ADDITIO
IRS990/ProgramServiceRevenueGrp/Desc3MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0213190
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1166149
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt256439
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3698
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0213190
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1166149
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt256439
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3698
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt0500
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt02490
IRS990/PYInvestmentIncomeAmt0277523
IRS990/PYOtherExpensesAmt0204474
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0349042
IRS990/PYRevenuesLessExpensesAmt0-9327
IRS990/PYSalariesCompEmpBnftPaidAmt0428428
IRS990/PYTotalExpensesAmt0635892
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0626565
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt029778
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0142698
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0227253
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0222953
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0196510
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0419463
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt05069144
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt05069144
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt022807
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt04406870
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0108786
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt05069144
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0787795
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt0211500
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt07503
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt07503
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt039232
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06105
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt029463
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt015874
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt010029
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE PAYABLE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0MANAGEMENT IDENTIFIED PRACTICES IN ITS ACCOUNTING THAT DIFFERED FROM GUIDANCE SUPPORTED BY U.S. GAAP OR WHICH THERE WERE ERRORS IN EXECUTION. AS A RESULT, THE SOCIETY HAS RESTATED ITS 2014 ENDING NET ASSETS AT JANUARY 1, 2015. THIS RESTATEMENT RESULTED IN THE SOCIETY'S NET ASSETS BEING RECLASSED FROM PERMANENTLY RESTRICTED TO UNRESTRICTED. SINCE THE FUNDS ARE NO LONGER CONSIDERED AN ENDOWMENT UNDER GAAP, THEY HAVE BEEN REMOVED FROM PART V.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE TAXING JURISDICTIONS FOR THE PERIODS PRIOR TO DECEMBER 31, 2015.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0269688
IRS990ScheduleD/TotalLiabilityAmt010029
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0LAVEMAN LAW PC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0CEO OF LAVEMAN LAW P.C. IS OWNER & A MEMBER OF THE BOARD.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt012800
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0LEGAL SERVICES
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FOLLOWING INDIVIDUALS HAVE A FAMILY RELATIONSHIP: - IRWIN KRASNOW AND ROBIN LAVEMAN - JOSEPH RICK AND IRWIN KRASNOW - JACQUELYNNE GOLUB AND IRWIN KRASNOW
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MAIMONIDES BENEVOLENT SOCIETY IS A MEMBERSHIP ORGANIZATION. APPLICANTS FOR MEMBERSHIP IN MAIMONIDES BENEVOLENT SOCIETY SHALL BE PERSONS OF THE JEWISH FAITH, 18 YEARS OF AGE AND NOT MORE THAN 50 YEARS OF AGE. HE OR SHE SHALL BE OF GOOD MORAL CHARACTER. EVERY MEMBER AT HIS/HER INITIATION INTO THE SOCIETY SHALL SIGN THE CONSTITUTION AND SOLEMNLY PROMISE TO ABIDE BY AND SUPPORT IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS OF THE SOCIETY HAVE THE POWER TO ELECT OR APPOINT ONE OR MORE MEMBERS OF THE GOVERNING BODY. THE SOCIETY SHALL HOLD ITS ANNUAL MEETING FOR MEMBERS OF THE SOCIETY AT THE OFFICE OF MAIMONIDES BENEVOLENT SOCIETY IN THE STATE OF NEW YORK ON THE SECOND TUESDAY IN JANUARY EACH YEAR. AT THIS MEETING THE MEMBERS SHALL HOLD AN ELECTION FOR MEMBERS OF THE BOARD OF DIRECTORS. AT THE ANNUAL MEMBERSHIP MEETING THE TRUSTEES SHALL BE ELECTED FOR A TERM OF THREE YEARS. THE ELECTION OF THE TRUSTEES SHALL BE SO CONTINUED THAT EVERY YEAR THE TERM OF OFFICE OF ONE OF THE THREE TRUSTEES SHALL EXPIRE SO THAT ONE TRUSTEE SHALL BE ELECTED AT EACH ANNUAL ELECTION. IN THE EVENT THAT THERE ARE TWO VACANCIES IN THE OFFICE OF TRUSTEE, THE PRESIDENT SHALL CALL A SPECIAL MEETING OF THE MEMBERSHIP FOR THE ELECTION OF TRUSTEES TO FILL THE VACANCIES. SUCH ELECTION MAY BE HELD BY THE MEMBERS BY ATTENDING IN PERSON OR BY PROXY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE CONSTITUTION AND BY-LAWS MAY BE AMENDED, ADDED TO OR REPEALED BY THE MEMBERS OF MAIMONIDES BENEVOLENT SOCIETY AT ANY MEETING OF THE MEMBERS OF THE SOCIETY BY A MAJORITY VOTE OF THOSE PRESENT AT SUCH MEETING CALL FOR SUCH PURPOSE. WHERE SUCH AMENDMENT HAS BEEN MADE BY THE MEMBERS OF THE SOCIETY, THE SAME SHALL NOT BE SUBJECT TO CHANGE BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THERE IS NO COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MAIMONIDIES BENEVOLENT SOCIETY 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. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD MEMBERS OF THE ORGANIZATION FOR ANY COMMENTS. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE FINANCIAL STATEMENTS, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST AT P.O. BOX 125, ELMONT, NY 11003 OR BY CALLING THE ORGANIZATION DIRECTLY AT (516)-775-6222.
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 A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt06350260
IRS990/TotalAssetsEOYAmt05874585
IRS990/TotalAssetsGrp/BOYAmt06350260
IRS990/TotalAssetsGrp/EOYAmt05874585
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/TotalAmt0686688
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt081202
IRS990/TotalLiabilitiesEOYAmt0103181
IRS990/TotalLiabilitiesGrp/BOYAmt081202
IRS990/TotalLiabilitiesGrp/EOYAmt0103181
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06269058
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05771404
IRS990/TotalOtherCompensationAmt011250
IRS990/TotalProgramServiceRevenueAmt0436476
IRS990/TotalReportableCompFromOrgAmt063300
IRS990/TotalRevenueGrp/ExclusionAmt0279990
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0436476
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0716466
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06350260
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05874585
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt05128
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt06269058
IRS990/UnrestrictedNetAssetsGrp/EOYAmt05771404
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 125
IRS990/USAddress/CityNm0ELMONT
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd011003
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0WWW.MAIMONIDESCEMETERY.WEEBLY.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02019-02-21 02:37:17Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0IRWIN KRASNOW
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT AND TRUSTEE
ReturnHeader/BusinessOfficerGrp/PhoneNum05167756222
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MAIMONIDES BENEVOLENT SOCIETY
ReturnHeader/Filer/BusinessNameControlTxt0MAIM
ReturnHeader/Filer/EIN0131850868
ReturnHeader/Filer/PhoneNum05167756222
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 125
ReturnHeader/Filer/USAddress/CityNm0ELMONT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NY
ReturnHeader/Filer/USAddress/ZIPCd011003
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId0DA39A3EE5E6B4B0D3255BFEF95601890AFD80709
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId09616F4B14A694591D1E716C270910E6FA5556DA3
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt065.51.112.58
ReturnHeader/FilingSecurityInformation/IPDt02019-05-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0ED
ReturnHeader/FilingSecurityInformation/IPTm008:53:58
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0271728945
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PKF O'CONNOR DAVIES LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0500 MAMARONECK AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HARRISON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0105281633
ReturnHeader/PreparerPersonGrp/PhoneNum09143818900
ReturnHeader/PreparerPersonGrp/PreparationDt02019-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0GARRETT M HIGGINS
ReturnHeader/ReturnTs02019-05-14T08:54:01-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02018-01-01
ReturnHeader/TaxPeriodEndDt02018-12-31
ReturnHeader/TaxYr02018

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.82$0.13$6.69$0.71$0.83$0.12
2023Detailed filing. Detailed filing data is available for this year.$6.64$0.13$6.51$1.00$0.83$0.16
2022Detailed filing. Detailed filing data is available for this year.$6.19$0.11$6.08$0.84$0.79$0.05
2021Detailed filing. Detailed filing data is available for this year.$7.24$0.11$7.13$0.90$0.78$0.12
2020Detailed filing. Detailed filing data is available for this year.$6.94$0.17$6.78$0.92$0.74$0.19
2019Detailed filing. Detailed filing data is available for this year.$6.66$0.10$6.56$0.69$0.70$0.02
2018Detailed filing. Detailed filing data is available for this year.$5.87$0.10$5.77$0.72$0.69$0.03
2017Detailed filing. Detailed filing data is available for this year.$6.35$0.08$6.27$0.63$0.64$0.01
2016Detailed filing. Detailed filing data is available for this year.$5.92$0.07$5.84$0.73$0.63$0.10
2015Detailed filing. Detailed filing data is available for this year.$5.88$0.06$5.82$0.77$0.68$0.09
2014Summary only. Only limited summary data is available for this year.$5.58$0.00$5.58$1.43$0.61$0.83
2013Summary only. Only limited summary data is available for this year.$4.75$0.00$4.75$0.56$0.54$0.02
2012Summary only. Only limited summary data is available for this year.$4.74$0.00$4.74$0.52$0.47$0.05
2011Summary only. Only limited summary data is available for this year.$4.60$0.00$4.60$0.48$0.48$0.01