Rosedale & Rosehill Cemetery Association F/K/A Rosedale and Linden Park Company

“The owners of the lots are the members of the organization.”

“Each lot gives the owners 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 the organization's bylaws.”

“The organization's federal form 990 was provided to and made available to its board of trustees prior to filing of the federal form 990 with the irs. The board of trustees has the responsibilty to oversee, review, and approve the federal 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 non-for-profit tax return preparation to prepare the federal form 990. The cpa firm's tax professionals worked closely with the organization's trustees 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 990 and furnished it to the organization's board of trustees 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 board of trustees and various other individuals for final review and approval.”

“The organization has a written conflict of interest policy that is enforced and approved by the organization's board of trustees. The organization regularly monitors and enforces compliance with its conflict of interest policy. Annually all members of the board of trustees, officers and senior management personnel are required to review the existing conflict of interest policy and complete a questionnaire. The completed questionnaires are returned to a vice president of the organization for review. Thereafter the vice president 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 officials is discussed and determined by the board of trustees, taking into account compensation packages of comparable organizations (e.g., nonprofit and for profit cemeteries in the united states). The offer of employment for the organization's top management officials are formally extended by the board of trustees.”

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

“Certain board members and officers have received compensation and benefits from this organization. This remuneration was for services rendered as either full-time employees of the organization or independent contractors from unrelated organizations in addition to $10,000 of trustee fees paid to each voting member of this organization's board.”

“The mission of the rosedale & rosehill cemetery association is to operate and maintain historic burial grounds in an arboretum setting open to all governed by a non-profit organization committed to honor the heritage of past generations and meeting the needs of the current generation.”

“The organization has not changed its oversight or selection process during the tax year.”

“Rosedale & rosehill cemetery association po box 1610 linden, nj 07036 employer identification number: 22-1240862 for the year ending december 31, 2024. Rosedale & rosehill cemetery association, hereby elects, pursuant to irc sec. 168(k)(2)(d)(iii), not to claim the additional depreciation allowable under irc sec. 168(k) for the following qualifying property placed in service during the tax year ending december 31, 2024. All property in the 5 year class. All property in the 7 year class. All property in the 20 year class.”

“For the year ending december 31, 2024. Rosedale & rosehill cemetery association is making the de minimis safe harbor election under reg. Sec. 1.263(a)-1(f).”

“Election to use straight line depreciation for macrs property pursuant to irc section 168(b )(3)(d), ein number: 22-1240862 for the tax year ending december 31, 2024 rosedale & rosehill cemetery association hereby elects, pursuant to irc sec 168(b)(3)(d), to depreciate the following property placed in service during the tax year ending december 31, 2024, by way of the straight line method: all property in the 5, 7, 10,20, and 25 year class lives.”