2024-10-31T15:54:36-05:00 2023-12-31 113066459 CERINI & ASSOCIATES LLP 3340 VETERANS MEMORIAL HWY BOHEMIA NY 11716 990 2023-01-01 111190044 PINELAWN CEMETERY PINE 6312496100 PO BOX 420 FARMINGDALE NY 11735 JUSTIN D LOCKE PRESIDENT 6312496100 2024-10-31 1 0 MATT BURKE P00760659 6315821600 2024-10-29 2023 2024-10-15 13:58:12Z PINELAWN MEMORIAL PARK JUSTIN D LOCKE PO BOX 420 FARMINGDALE NY 11735 65250115 0 X PINELAWNMEMORIALPARK.COM X 1902 NY SEE SCHEDULE O. 12 6 168 0 0 0 0 0 36787128 35723348 2714430 3439526 730345 794935 40231903 39957809 0 0 0 0 13646331 13099783 0 0 0 23102536 22610514 36748867 35710297 3483036 4247512 152331594 156579106 0 0 152331594 156579106 THE PURPOSE OF THE CEMETERY IS TO PROVIDE INTERMENT AND ENTOMBMENT SERVICES AND CARE FOR GRAVES, MAUSOLEUMS, AND LAWN CRYPTS. BUT SINCE WE ARE A CEMETERY, THERE IS NO MISSION STATEMENT, NOR ADOPTION BY THE GOVERNING BODY. 0 0 THE PURPOSE OF THE CEMETERY IS TO PROVIDE INTERMENT AND ENTOMBMENT SERVICES AND CARE FOR GRAVES, MAUSOLEUMS, AND LAWN CRYPTS. ALL REVENUE AND EXPENSES ARE RELATED TO THIS ACTIVITY. 0 0 0 0 0 0 0 0 1 1 0 0 1 0 1 1 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 46 0 1 168 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 6 1 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X JUSTIN D LOCKE 6312496100 2030 WELLWOOD AVE FARMINGDALE NY 11735 ADAMANDIA ARESTOU DIRECTOR 0.60 X 7500 0 0 ARTHUR J KREMER DIRECTOR 0.60 X 7500 0 0 BRUCE W GEIGER DIRECTOR 0.60 X 7500 0 0 JONATHAN GAYNIN DIRECTOR 0.60 X 7500 0 0 JUSTIN D LOCKE DIRECTOR, PRESIDENT & SUPERINTENDENT 40.00 X X 562141 0 28591 LEON MCCAIN DIRECTOR 0.60 X 9750 0 0 MARK A CUTHBERTSON OUTSIDE COUNSEL 2.40 X 41773 0 0 MARK A CUTHBERTSON DIRECTOR 0.60 X 7500 0 0 DANIEL CRAIG JR DIRECTOR 0.60 X 7500 0 0 PETER T LOSEE DIRECTOR 0.60 X 7500 0 0 ROGER STEBBINS DIRECTOR 0.60 X 10350 0 0 STEPHEN D LOCKE CHAIRMAN OF THE BOARD 0.60 X 7500 0 0 TIEN H LIN DIRECTOR 0.60 X 9750 0 0 ALEXANDRA LOCKE EXECUTIVE VICE PRESIDENT 40.00 X 330472 0 6000 BRIAN GROBLEWSKI VICE PRESIDENT OF SALES & 40.00 X 294591 0 30570 LORALEE REUSCH SECRETARY & TREASURER 40.00 X 209464 0 7875 LYNN MIONE COUNSELOR 40.00 X 289778 0 8640 CHONG YUN COUNSELOR 40.00 X 318341 0 30466 THOMAS MORGAN COUNSELOR 40.00 X 236247 0 10876 JOHN M GRAZIANO COUNSELOR 40.00 X 228728 0 30466 THOMAS MCDONALD COUNSELOR 40.00 X 206191 0 36241 2807576 0 189725 32 0 1 0 DESIGN DATA DIRECT PO BOX 169 NESCONSET NY 11735 MARKETING SERVICE 1075937 LAMAY & SONS INC 160 W 10TH ST HUNTINGTON STATION NY 11746 MASONRY 499482 FOUR SEASONS ENTERPRISES INC 90 FLORIDA ST FARMINGDALE NY 11735 MAUSOLEUM MAINTENANCE 370550 DOYLE SECURITY SERVICES INC 27 W 20TH ST 604 NEW YORK NY 10010 SECURITY 353726 GOLDEN ROCK DESIGNS 1748 STRAIGHT PATH WHEATLEY HEIGHTS NY 11798 WALKWAY MAINTENANCE 312910 12 X LAWN CRYPT SALES 900099 14330855 14330855 MAUSOLEUM SALES 900099 6053085 6053085 INTERMENTS & DISINTERMENTS 900099 5314732 5314732 BRONZE (AT NEED) 900099 4511787 4511787 GRAVE DECORATIONS 900099 1591331 1591331 3921558 3921558 35723348 2605179 2605179 977473 404713 572760 572760 572760 25721940 24887593 834347 834347 834347 SEE SCHEDULE O 900099 197175 197175 BRISTOL SOFT COST FUNDING 900099 25000 25000 222175 39957809 35945523 0 4012286 X 1693848 8909310 417194 1275679 803752 460308 67542 2900 337852 54505 1371030 1504953 183698 1149659 LAND PURCHASE FUND DIST 5273813 CURRENT MAINTENANCE 2670927 BRONZE 1863746 MATERIALS, SUPPLIES & S 1547834 6121747 35710297 2672527 2651699 1633417 1714920 16393973 15919301 474672 474672 90000215 93460606 3814377 3712067 53736386 54565142 152331594 156579106 0 0 X 70586457 71857882 0 0 81745137 84721224 152331594 156579106 152331594 156579106 4247512 0 X 0 1 X 1 0 81157969 2249037 727050 84134056 78629121 2214116 314732 81157969 72451854 2341744 3835523 78629121 68134833 2268025 2048996 72451854 65339452 1636174 1159207 68134833 1.00000 0 0 392623 392623 1806000 1806000 0 13480248 13398699 81549 715102 714602 500 474672 MAUSOLEUM CONSTRUCTION COST 63649571 LESS: CONSTRUCTION COST OF SPACES CERTIFIED -42375698 SELLING EXPENSE OF GRAVES, CRYPTS, AND NICHES SINCE 1/1/68 149983102 LESS: SELLING EXPENSE CHARGES SINCE 1/1/68 -116968279 DONATED GRAVES 276380 OVERPAYMENT OF LOAN PAYABLE 66 54565142 X 43664808 3706999 3706999 39957809 0 39957809 43665842 7955545 7955545 35710297 0 35710297 PART V, LINE 4: PINELAWN'S PERMANENT MAINTENANCE FUND EXISTS TO PROVIDE FOR THE PERPETUAL CARE OF THE CEMETERY AND ITS GROUNDS. PINELAWN FOLLOWS CERTAIN REGULATIONS SET FORTH BY THE NEW YORK STATE CEMETERY BOARD. SUCH REGULATIONS ESTABLISH MINIMUM FUNDING STANDARDS FOR THE PERMANENT MAINTENANCE FUND BASED ON SALES OF CEMETERY INVENTORY. THE REGULATIONS ALSO PROVIDE LIMITATIONS ON THE USE OF PERMANENT MAINTENANCE FUND INCOME FOR CURRENT OPERATIONS. PART X, LINE 2: PINELAWN EVALUATED ITS ACTIVITIES FOR UNCERTAIN TAX POSITIONS AND HAS DETERMINED THAT THERE WERE NO UNCERTAIN TAX POSITIONS FOR 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL STATEMENTS BASED ON GROSS RECEIPTS/DISBURSEMENTS OF GENERAL FUND. PART XII, LINE 2D - OTHER ADJUSTMENTS: FINANCIAL STATEMENTS BASED ON GROSS RECEIPTS/DISBURSEMENTS OF GENERAL FUND. CENTRAL AMERICA AND THE CARIBBEAN - ANTIGUA & BARBUDA, ARUBA, BAHAMAS, INVESTMENTS 1368730 EUROPE (INCLUDING ICELAND & GREENLAND) - ALBANIA, ANDORRA, AUSTRIA, BELGIUM INVESTMENTS 448158 NORTH AMERICA - CANADA AND MEXICO, BUT NOT THE UNITED STATES INVESTMENTS 238946 EAST ASIA AND THE PACIFIC - AUSTRALIA, BRUNEI, BURMA, CAMBODIA, INVESTMENTS 1656233 0 0 0 0 0 0 3712067 0 3712067 1 0 1 1 1 0 X X 0 0 0 JUSTIN D LOCKE DIRECTOR, PRESIDENT & SUPERINTENDENT 527141 0 35000 0 0 0 6000 0 22591 0 590732 0 0 0 CHONG YUN COUNSELOR 318341 0 0 0 0 0 7875 0 22591 0 348807 0 0 0 ALEXANDRA LOCKE EXECUTIVE VICE PRESIDENT 300472 0 30000 0 0 0 6000 0 0 0 336472 0 0 0 BRIAN GROBLEWSKI VICE PRESIDENT OF SALES & 266591 0 28000 0 0 0 6000 0 24570 0 325161 0 0 0 LYNN MIONE COUNSELOR 289778 0 0 0 0 0 7627 0 1013 0 298418 0 0 0 JOHN M GRAZIANO COUNSELOR 228728 0 0 0 0 0 7875 0 22591 0 259194 0 0 0 THOMAS MORGAN COUNSELOR 236247 0 0 0 0 0 3152 0 7724 0 247123 0 0 0 THOMAS MCDONALD COUNSELOR 206191 0 0 0 0 0 7875 0 28366 0 242432 0 0 0 LORALEE REUSCH SECRETARY & TREASURER 187464 0 22000 0 0 0 7875 0 0 0 217339 0 0 0 COLONIAL SPRINGS AN ENTITY GREATER THAN 35% OWNED BY CURRENT BOARD MEMBERS AND OFFICERS 977473 RENTAL OF PROPERTY 0 ALEXANDRA LOCKE SPOUSE OF JUSTIN D LOCKE, DAUGHTER-IN-LAW OF STEPHEN D LOCKE 336472 EMPLOYMENT 0 LAW OFFICES OF MARK A CUTHBERTSON CURRENT BOARD MEMBER IS SOLE PROPRIETOR 41773 INDEPENDENT CONTRACTOR ARRANGEMENT 0 RUSKIN MOSCOU FALTISCHEK PC CURRENT BOARD MEMBER IS A PARTNER 23649 INDEPENDENT CONTRACTOR ARRANGEMENT 0 BRUCE W GEIGER & ASSOCIATES INC CURRENT BOARD MEMBER IS A 100% SHAREHOLDER 2900 INDEPENDENT CONTRACTOR AGREEMENT 0 STEPHEN D LOCKE CHAIRMAN OF THE BOARD 461310 PAYMENTS RECEIVED AS OWNER OF LAND SHARE CERTIFICATES 0 MICHAEL F SCEPPA DIRECTOR 9746 PAYMENTS RECEIVED AS OWNER OF LAND SHARE CERTIFICATES 0 ADAMANDIA ARESTOU DIRECTOR AND TREASURER 14537 PAYMENTS RECEIVED AS OWNER OF LAND SHARE CERTIFICATES 0 FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: THE PURPOSE OF THE CEMETERY IS TO PROVIDE INTERMENT AND ENTOMBMENT SERVICES AND CARE FOR GRAVES, MAUSOLEUMS, AND LAWN CRYPTS. FORM 990, PART VI, SECTION A, LINE 2 FAMILY RELATIONSHIP - STEPHEN D LOCKE, JUSTIN D LOCKE, AND ALEXANDRA LOCKE BUSINESS RELATIONSHIP - STEPHEN D LOCKE, MICHAEL F SCEPPA, AND ADAMANDIA ARESTOU ARE BOARD MEMBERS OF THIS ORGANIZATION AND ARE BOARD MEMBERS OF ANOTHER ORGANIZATION FORM 990, PART VI, SECTION A, LINE 7A PLOT OWNERS MAY VOTE FOR DIRECTORS AT ANNUAL BOARD MEETING. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY THE ORGANIZATION'S AUDITOR AND THEN REVIEWED BY THE ORGANIZATION'S INTERNAL ACCOUNTANT. THE INTERNAL ACCOUNTANT REVIEWS THE RETURN WITH THE AUDIT COMMITTEE. THE INTERNAL ACCOUNTANT THEN PROVIDES THE RETURN TO THE ORGANIZATION'S PRESIDENT FOR APPROVAL AND SIGNATURE. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION PRESENTS EACH INTERESTED PERSON WITH A STATEMENT TO BE SIGNED INDICATING THAT THE BOARD MEMBER HAS READ THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND IS IN FULL COMPLIANCE WITH ALL ASPECTS OF THE POLICY. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION OF OFFICERS AND KEY EMPLOYEES ARE BROUGHT BEFORE THE BOARD WITH THE EXCEPTION OF THE BOARD MEMBER WHOSE COMPENSATION IS BEING CONSIDERED. THE BOARD DELIBERATES BASED ON STUDIES OF COMPENSATION OF EXECUTIVES IN THE REGION AT SIMILAR SIZED ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 18 THE FORM IS AVAILABLE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART VIII, LINE 11A THIS AMOUNTS REPRESENTS DISTRIBUTIONS PAID TO THE CEMETERY AS OWNER OF LAND SHARE CERTIFICATES. FORM 990, PART IX, LINE 24E MAUSOLEUM CONSTRUCTION 1,077,878. LAWN CRYPTS 916,890. MATERIALS, SUPPLIES & SERVICES - ALLOCABLE ITEMS 870,736. MATERIALS, SUPPLIES & SERVICES - DEVELOPMENT 625,972. EQUIPMENT PURCHASES 557,336. FURNITURE AND FIXTURES 509,683. RETENTION SALES CANCELLATIONS - REFUNDS 403,190. MATERIALS, SUPPLIES & SERVICES - GRAVE LINERS 282,952. MATERIALS, SUPPLIES & SERVICES - INTERMENTS 217,381. MATERIALS, SUPPLIES & SERVICES - ENTOMBMENTS 152,930. PRE-NEED BRONZE EXPENSES 123,026. MATERIALS, SUPPLIES & SERVICES - CRYPT INSCRIPTIONS 100,140. PAYMENTS UNDER DEFERRED COMPENSATION PLAN 94,134. GARAGE, WAREHOUSE & STORAGE FACILITY PURCHASES 76,330. ADMINISTRATIVE 32,440. SECURITY 25,276. N.Y.S. CEMETERY BOARD VANDALISM ASSESSMENT 21,120. GUARD BOOTH 14,670. N.Y.S. CEMETERY BOARD ASSESSMENT 12,627. ASSOCIATION DUES 4,790. LPF CERTIFICATE REPURCHASES 1,848. NATIONAL CEMETERY INTERMENT TAXES 398.