2024-11-13T09:38:59-06:00 2023-12-31 520547375 MCLEAN KOEHLER SPARKS & HAMMOND 8490 PROGRESS DRIVE SUITE 250 FREDERICK MD 21701 990 2023-01-01 135615845 BEVERLY HILLS CEMETERY CORPORATION BEVE 8455283516 100 MILL STREET PUTNAM VALLEY NY 10579 AARON SHIPPER PRESIDENT 8455283516 2024-11-11 1 1 JENNIFER A MILAS CPA P01239929 3016622400 2023 2024-10-15 13:58:12Z AARON SHIPPER 100 MILL STREET PUTNAM VALLEY NY 10579 9095256 0 X N/A X 1931 NY TO PROVIDE PERMANENT MAINTENANCE,CURRENT MAINTENANCE,AND PERPETUAL CARE FOR THE CEMETERY. 5 3 40 0 0 0 0 0 984980 1023590 148546 482137 2136934 2010130 3270460 3515857 0 0 0 0 1708124 1861459 0 0 0 1404436 1634187 3112560 3495646 157900 20211 15770290 16659263 5202216 5460489 10568074 11198774 TO PROVIDE PERMANENT MAINTENANCE, CURRENT MAINTENANCE, AND PERPETUAL CARE FOR THE CEMETERY. 0 0 CEMETERY OPERATIONS - SALES OF GRAVES AND CRYPTS, MAINTENANCE OF CRYPTS AND GRAVE MARKERS, INTERMENTS AND ENTOMBMENTS 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 11 0 40 1 0 0 0 0 0 0 0 0 0 0 X 5 3 1 0 0 0 1 1 1 1 1 0 0 0 1 1 1 1 0 1 0 0 X AMANDA BOLLI 8455283516 101 MILL STREET PUTNAM VALLEY NY 10579 AMANDA BOLLI ASST. SECRETARY/ASST. TREA 25.00 X X 54404 0 39078 AARON SHIPPER PRESIDENT 35.00 X X 175000 0 15357 EARL REISS DIRECTOR 1.00 X 0 0 0 KATHERINE MAGNUSON DIRECTOR 1.00 X 0 0 0 JOHN WELSHONS DIRECTOR 2.00 X 0 0 0 DAVID SHIPPER VICE PRES./SECRETARY/TREAS 25.00 X X 175000 0 0 SALVATORE MELI SALES COUNSELOR 40.00 X 105916 0 25726 MICHELLE VALDES SALES COUNSELOR 40.00 X 180018 0 39078 STEVEN VALDES SALES COUNSELOR 40.00 X 140889 0 1613 831227 0 120852 5 0 1 0 0 INTERMENT REVENUE 812220 1023590 1023590 1023590 426370 426370 4585273 4528830 676 56443 -676 55767 55767 3060023 1049893 2010130 2010130 3515857 3033720 0 482137 952079 455480 36167 279482 138251 55367 73101 50354 9801 41540 6808 73500 158924 74718 COMMISSIONS 340544 LAWN CARE EXPENSE 239131 REPAIRS & MAINTENANCE 146806 COMPUTER EXPENSE 121246 242347 3495646 910637 219380 11623657 11844675 959287 783577 214721 214617 102994 1268811 3104236 1696944 1133026 1407292 825968 920911 15770290 16659263 74180 141706 1178752 1404461 3949284 3914322 5202216 5460489 X 3660995 3464795 6907079 7733979 10568074 11198774 15770290 16659263 20211 610489 0 X X 0 1 X 1 0 1829528 862011 967517 1274708 834933 439775 1407292 CEMETERY PROPERTY 920911 920911 DELIVERY COSTS 608580 CERTIFICATES OF INDEBTEDNESS AND ACCRUED INTEREST 3240200 WACKER NEUSON FINANCE LOAN 65542 3914322 X 5143190 610489 1067198 1677687 3465503 214617 214617 3680120 4512490 1067198 1067198 3445292 214617 214617 3659909 PART X, LINE 2: THE ORGANIZATION ADOPTED THE ACCOUNTING GUIDANCE FOR "UNCERTAINTY IN INCOME TAXES" ON JANUARY 1, 2009 WITH NO CUMULATIVE EFFECT ADJUSTMENT REQUIRED. THIS GUIDANCE REQUIRES THE EVALUATION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE COURSE OF PREPARING THE ORGANIZATION'S TAX RETURNS TO DETERMINE WHETHER ANY TAX POSITIONS WOULD 'MORE-LIKELY-THAN-NOT" BE SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS DEEMED NOT TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLD WOULD BE RECORDED AS A TAX BENEFIT OR EXPENSE IN THE CURRENT YEAR. THE ORGANIZATION BELIEVES THAT ITS INCOME TAX FILING POSITIONS AND DEDUCTIONS WILL BE SUSTAINED UPON EXAMINATION AND, ACCORDINGLY, HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES, AT DECEMBER 31, 2023 OR DECEMBER 31, 2022 FOR UNCERTAIN INCOME TAX POSITIONS. THE ORGANIZATION CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. THE ORGANIZATION HAS ADOPTED A POLICY UNDER WHICH, IF REQUIRED TO BE RECOGNIZED IN THE FUTURE, IT WILL CLASSIFY INTEREST RELATED TO THE UNDERPAYMENT OF INCOME TAXES AS A COMPONENT OF INTEREST EXPENSE, AND IT WILL CLASSIFY ANY RELATED PENALTIES IN ADMINISTRATIVE EXPENSES IN THE STATEMENT OF ACTIVITIES. CURRENTLY, THE 2020, 2021 AND 2022 TAX YEARS FOR THE ORGANIZATION ARE OPEN AND SUBJECT TO EXAMINATIONS BY THE INTERNAL REVENUE SERVICE. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES SHOWN AS NET ON FORM 990 1,049,893. PROVISION FOR CANCELLATIONS 17,305. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF SALES SHOWN AS NET ON FORM 990 1,049,893. PROVISION FOR CANCELLATIONS 17,305. FORM 990, PART XIII RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES, AT DECEMBER 31, 2023 OR DECEMBER 31, 2022 FOR UNCERTAIN INCOME TAX POSITIONS. THE ORGANIZATION CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW, AND NEW AUTHORITATIVE RULINGS. THE ORGANIZATION HAS ADOPTED A POLICY UNDER WHICH, IF REQUIRED TO BE RECOGNIZED IN THE FUTURE, IT WILL CLASSIFY INTEREST RELATED TO THE UNDERPAYMENT OF INCOME TAXES AS A COMPONENT OF INTEREST EXPENSE, AND IT WILL CLASSIFY ANY RELATED PENALTIES IN ADMINISTRATIVE EXPENSES IN THE STATEMENT OF ACTIVITIES. CURRENTLY, THE 2020, 2021 AND 2022 TAX YEARS FOR THE ORGANIZATION ARE OPEN AND SUBJECT TO EXAMINATIONS BY THE INTERNAL REVENUE SERVICE. X 0 0 0 MICHELLE VALDES SALES COUNSELOR 180018 0 0 0 0 0 0 0 0 0 180018 0 0 0 AARON SHIPPER PRESIDENT 175000 0 0 0 0 0 0 0 0 0 175000 0 0 0 DAVID SHIPPER VICE PRES./SECRETARY/TREAS 175000 0 0 0 0 0 0 0 0 0 175000 0 0 0 FORM 990, PART VI, SECTION A, LINE 2 AARON SHIPPER - DAVID SHIPPER'S COUSIN FORM 990, PART VI, SECTION A, LINE 6 CERTIFICATE HOLDERS FORM 990, PART VI, SECTION A, LINE 7A CERTIFICATE HOLDERS ARE ALLOCATED VOTING RIGHTS BASED ON THE FACE VALUE OF THEIR CERTIFICATES. THEY VOTE ALONG WITH LOT OWNERS TO ELECT BOARD MEMBERS ANNUALLY. FORM 990, PART VI, SECTION A, LINE 7B LOT OWNERS MUST APPROVE ANY CHANGE IN THE CORPORATIONS BYLAWS. A LOT OWNER HAS ONE VOTE FOR EACH BURIAL SPACE OWNED. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE PRESIDENT PRIOR TO FILING FORM 990, PART VI, SECTION B, LINE 12C DIRECTORS ARE GIVEN A COPY OF THE COMPANY'S CONFLICT OF INTEREST POLICY ANNUALLY. DIRECTORS ALSO ARE REQUIRED TO COMPLETE AND SIGN A CONFLICT OF INTEREST DISCLOSURE DOCUMENT ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15A BEFORE ESTABLISHING THE PRESIDENT'S AND VICE PRESIDENT'S COMPENSATION FOR THE UPCOMING YEAR, THE BOARD REVIEWED THE COMPENSATION PAID TO PRESIDENT'S AND VICE PRESIDENT'S OF 20 CEMETERIES IN THE GEOGRAPHIC AREA WITH ANNUAL REVENUES OVER $3 MILLION. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST. FORM 990, PART XII, LINE 2(C): THE PROCESS FOR OVERSEEING THE FINANCIAL STATEMENTS HAS NOT CHANGED FROM PRIOR YEAR.