Fairview Cemetery

“The owners of the lots are the members of the organization. Each grave, crypt, or niche gives the owner one vote in the organization. The members have the right to elect the members of this organization's board of trustees and have certain reserved powers as defined in this organization's bylaws.”

“The organization's federal form 990 was provided to its audit committee for review by its members prior to filing with the irs. Subsequent to the audit committee review, the organization provided a copy of its form 990 to all members of its board of trustees for their review. The audit committee has the responsibility to oversee, review and approve of the federal form 990, including the preparation, review and filing process. As part of the tax return preparation process the organization hired a professional cpa firm with experience and expertise in not-for-profit tax return preparation to prepare the federal form 990. The cpa firm's tax professionals worked closely with the organization's finance personnel and various other individuals of the organization to obtain the information needed in order to prepare a complete and accurate tax return. The cpa firm prepared a draft federal form 990 and furnished it to the organization's finance personnel and other individuals for their review. The organization's finance personnel and other individuals reviewed the draft federal form 990 and discussed questions and comments with the cpa firm. Revisions were made to the draft federal form 990 where necessary and a final draft was furnished by the cpa firm to the organization's finance personnel and various other individuals for final review and approval prior to presentation of the federal form 990 to the organization's audit committee and thereafter provided to all members of this organization's board of trustees.”

“The organization has adopted a written conflict of interest policy. The organization regularly monitors and enforces compliance with this conflict of interest policy. Annually all members of the board of trustees and the organization's principal officer are required to review the existing conflict of interest policy and complete a questionnaire. The completed questionnaires are returned to the organization's assistant treasurer for review. Thereafter the organization's assistant treasurer prepares a summary of the completed questionnaires which contains information disclosed on an individual by individual basis and presents this summary to the board of trustees for its review and discussion.”

“Compensation for the ORGANIZATION'S TOP MANAGEMENT OFFICIAL is discussed and determined by the Board of TRUSTEES, taking into account compensation packages of comparable organizations (e.g. nonprofit CEMETERIES in New JERSEY). The offer of employment for the ORGANIZATION'S TOP MANAGEMENT OFFICIAL IS formally extended by the Board OF TRUSTEES.”

“The organization's filed certificate of incorporation and any amendments can be obtained and reviewed through the state of new jersey department of treasury.”

“An independent cpa firm audited the financial statements of the taxpayer for the years ended december 31, 2013 and december 31, 2012; respectively, and issued a certified audited financial statement. An unqualified opinion was issued by the independent cpa firm each year. The organization's finance committee assumes responsibility for oversight of the audit of the taxpayer's financial statements and the selection of its independent auditor.”