2024-10-24T10:41:56-05:00 2023-12-31 341818258 MEADEN & MOORE LTD 1375 EAST NINTH STREET SUITE 1800 CLEVELAND OH 441141790 990 2023-01-01 340336318 KNOLLWOOD CEMETERY ASSOCIATION KNOL 4404422800 1678 SOM CENTER ROAD MAYFIELD HEIGHTS OH 44124 MARLENE MOIZUK OPERATIONS MGR, TRUSTEE 4404422800 2024-10-21 1 0 KAREN B COONEY P00285983 2162413272 2024-10-21 2023 2024-10-15 13:58:12Z MARLENE MOIZUK 1678 SOM CENTER ROAD MAYFIELD HEIGHTS OH 44124 4017655 0 X HTTP://KNOLLWOODCEMETERY.NET X 1908 OH RESPONSIBLE FOR THE CURRENT & PERPETUAL MAINTENANCE OF BURIAL GROUNDS & MAUSOLEUMS OF KNOLLWOOD CEMETERY 7 4 21 0 0 0 62994 47298 1410481 1369205 192550 423453 -44239 89577 1621786 1929533 0 0 0 0 805393 824210 0 0 0 700142 671987 1505535 1496197 116251 433336 10242676 10880444 1126561 926899 9116115 9953545 RESPONSIBLE FOR THE CURRENT AND PERPETUAL MAINTENANCE OF BURIAL GROUNDS AND MAUSOLEUMS OF KNOLLWOOD CEMETERY. 0 0 KNOLLWOOD CEMETERY ASSOCIATION IS RESPONSIBLE FOR THECURRENT AND PERPETUAL MAINTENANCE OF THE KNOLLWOOD CEMETERY. 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 4 0 1 21 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 4 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X MARLENE MOIZUK 4404422800 1678 SOM CENTER ROAD MAYFIELD HEIGHTS OH 44124 PAUL MCHUGH PRESIDENT 8.75 X X 25000 0 0 MARLENE MOIZUK TRUSTEE; OPERATIONS MGR 40.00 X 103010 0 2476 TIMOTHY VALENTINO TRUSTEE 0.30 X 0 0 0 BRUNO FRABOTTA TRUSTEE 0.30 X 0 0 0 OLIVER YOUNG TRUSTEE 0.30 X 0 0 0 MICHAEL WALDRON TRUSTEE 40.00 X 67834 0 0 195844 0 2476 1 0 0 0 0 47298 47298 INTERMENTS 900099 1035760 1035760 MERCHANDISE SALES 900099 226152 226152 INSCRIPTIONS & MARKER SETTINGS 900099 97660 97660 OTHER 900099 9633 9633 1369205 415658 415658 10734 10734 2095917 2088122 7795 7795 7795 ASSETS RELEASED FROM RESTRICTION 900099 78843 78843 78843 1929533 1448048 0 434187 198320 496152 58918 70820 9570 18300 51905 2698 23090 49631 11013 67574 57823 COST OF MERCH SALES 143881 PROPERTY SALES 61205 OPERATING SUPPLIES 40418 MATERIALS AND PLANTING 39503 95376 1496197 399203 606935 109214 81006 699997 758153 16351 8862 2446783 1596766 831594 850017 8186317 8575471 10242676 10880444 88889 76915 714824 645815 322848 204169 1126561 926899 X 2108573 2690739 7007542 7262806 9116115 9953545 10242676 10880444 433336 404094 0 X X 1 X 0 1 0 8317257 211067 775602 0 579560 8724366 9328952 250026 -911063 350658 8317257 8512450 178574 1002763 364835 9328952 8202848 190557 497558 378513 8512450 7461189 287932 957705 503978 8202848 0.16750 0.83250 0 0 54470 54470 1477392 873285 604107 425877 346575 79302 489044 376906 112138 850017 X PART V, LINE 4: USE OF FUNDS - TO PROVIDE INCOME FOR THE CARE AND MAINTENANCE OF THE CEMETERY IN PERPETUITY. THREE FUNDS ARE MAINTAINED: UNRESTRICTED BOARD DESIGNATED FUND, UNRESTRICTED TRUSTED ENDOWMENT FUND AND PERMANENTLY RESTRICTED ENDOWMENT FUND. PART X, LINE 2: THE PROVISIONS OF "ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES" PRESCRIBE A RECOGNITION THRESHOLD AND A MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE AMOUNT RECOGNIZED IS MEASURED AS THE AMOUNT OF BENEFIT THAT IS GREATER THAN 50% LIKELY OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THE ASSOCIATION RECOGNIZES INTEREST AND PENALTIES ACCRUED, IF ANY, RELATED TO UNRECOGNIZED TAX UNCERTAINTIES IN INCOME TAX EXPENSE. THE ASSOCIATION DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS. MICHAEL MOIZUK BOARD TRUSTEE'S SON 59193 EMPLOYEE 0 FORM 990, PART VI, SECTION A, LINE 6 MEMBERSHIP IS COMPOSED OF UP TO 6 LOT OWNERS OR FAMILY MEMBERS. EXISTING MEMBERS ELECT ADDITIONAL MEMBERS FROM THOSE EXPRESSING INTEREST IN MEMBERSHIP UNTIL THE LIMIT IS REACHED. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS OF THE ASSOCIATION HAVE THE RIGHT TO ELECT INDIVIDUALS TO THE BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED AND APPROVED BY THE BOARD PRESIDENT AND LEGAL COUNSEL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD REVIEWS ANY DISCLOSURES OF CONFLICTS OF INTEREST AND ENSURES THAT ANY INTERESTED PARTIES ARE NOT ABLE TO APPROVE OR VOTE ON MATTERS THAT MIGHT BE A CONFLICT OF INTEREST SITUATION. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD REVIEWS AND APPROVES THE PRESIDENT'S COMPENSATION UTILIZING COMPARABLE DATA OF SIMILAR ORGANIZATIONS. ANY COMPENSATED TRUSTEE IS EXCLUDED FROM APPROVING HIS OR HER OWN COMPENSATION. FORM 990, PART VI, SECTION C, LINE 19 CURRENT GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XII , LINE 1, OTHER ACCOUNTING METHOD: MODIFIED CASH BASIS