2024-05-15T13:59:01-05:00 2023-12-31 161092347 MENGEL METZGER BARR & CO LLP 100 CHESTNUT STREET SUITE 1200 ROCHESTER NY 14604 990 2023-01-01 160723139 CANANDAIGUA CEMETERY ASSOCIATION CANA 5853940840 130 NORTH PEARL STREET CANANDAIGUA NY 14424 RICHARD H HAWKS JR TREASURER 5853940840 2024-05-13 1 RICHARD HAWKS JR 999009999 1 KATHERINE VANBRAMER P01523969 5854231860 2024-05-13 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z RICHARD H HAWKS JR 130 NORTH PEARL STREET CANANDAIGUA NY 14424 967357 0 X WWW.WOODLAWNCEMETERYCCA.ORG X 1884 NY PERPETUAL OPERATION OF AN 80 ACRE CEMETERY. 10 10 9 20 0 0 3658 3381 319271 292886 508681 567670 6305 3420 837915 867357 0 0 0 0 306415 305975 0 0 0 320342 304178 626757 610153 211158 257204 5911834 6169038 0 0 5911834 6169038 X WOODLAWN CEMETERY SERVES THE COMMUNITY AS AN ETERNAL RESTING PLACE; COMMEMORATING THE LIVES OF THOSE INTERRED; CONSERVING, RESTORING AND SUSTAINING THE PHYSICAL ATTRIBUTES, HORTICULTURAL ASPECTS, BUILDINGS AND INFRASTRUCTURE OF THE CEMETERY; AND OPTIMIZES THE CEMETERY'S POTENTIAL AS A CULTURAL RESOURCE THROUGH EDUCATION, PRESERVATION AND PROMOTION OF WOODLAWN CEMETERY'S UNIQUE HERITAGE. 0 0 424397 302806 SALE OF CEMETERY LOTS, CARE AND MAINTENANCE OF CEMETERY PROPERTY AND LAND, AS WELL AS BURIALS, BACKHOE OPERATIONS, REFILLING OF GRAVES BY EMPLOYEES. 424397 0 0 0 0 0 0 0 0 1 0 1 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 0 0 9 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 1 0 0 NY X SANDRA K STONE 5853940840 130 NORTH PEARL STREET CANANDAIGUA NY 14424 PATRICK J COONEY PRESIDENT 1.00 X X 0 0 0 ROY BEECHER VICE PRESIDENT 1.00 X X 0 0 0 RICHARD H HAWKS JR TREASURER 1.00 X X 0 0 0 DONNA MILLER SECRETARY 1.00 X X 0 0 0 SHIRLEY HARVEY TRUSTEE 0.25 X 0 0 0 REV RICHARD MCCAUGHEY TRUSTEE 0.25 X 0 0 0 KATHI NEVIN TRUSTEE 0.25 X 0 0 0 JUDY SMITH TRUSTEE 0.25 X 0 0 0 MICHAEL SABIN TRUSTEE 0.25 X 0 0 0 BRUCE KENNEDY TRUSTEE 0.25 X 0 0 0 DOUGLAS L STONE SUPERINTENDENT 45.00 X 96300 0 13533 96300 0 13533 0 0 0 0 0 3381 3381 BURIALS - INTERMENTS 812900 95435 95435 SALES OF LOTS 812900 81000 81000 CREMATIONS - NICHE 812900 46670 46670 ENDOWED URNS 812900 43000 43000 MONUMENT FOUNDATIONS 812900 26781 26781 292886 561170 561170 3420 0 3420 3420 3420 100000 6500 100000 0 0 6500 6500 6500 867357 302806 0 561170 112784 67670 45114 164798 138487 26311 28393 21295 7098 3250 3250 3250 3250 68104 68104 8823 1153 7670 11281 4512 6769 27039 13520 13519 SPECIAL PROJECTS 54359 54359 REPAIRS AND MAINTENANCE 34546 31091 3455 PURCHASE OF EQUIPMENT 31299 31299 CEMETERY SUPPLIES 29629 29629 32598 31382 1216 610153 424397 185756 0 1092 945 1018888 1282909 3191730 3492864 1700124 1392320 5911834 6169038 0 0 X 2680204 2890086 3231630 3278952 5911834 6169038 5911834 6169038 257204 0 X X 1 X 0 1 0 5185053 59785 530996 481999 973 5292862 5067325 56235 487345 424936 916 5185053 3851151 50970 1563133 397929 5067325 3674400 52038 499150 374437 3851151 4100266 24171 496810 946847 3674400 0.38050 0.61950 0.00000 0 0 0 58,622.999 VANGUARD SHORT TERM INVMT GRADE ADMIRAL 634000 C 8,041.194 MFS VALUE FUND CLASS I 389416 C 6,625.696 MFS INTERNATIONAL INTRINSIC VALUE FUND-I 368904 C 1392320 X PART V, LINE 4: FUNDS SUBJECT TO PERPETUAL RESTRICTION INCLUDE THE INTERMENT RESERVE FUND AND THE PERMANENT MAINTENANCE FUND. AS MANDATED BY NEW YORK STATE, REGULATIONS REQUIRE $35 TO BE RESERVED PER EACH INTERMENT FOR PERPETUAL CARE FOR THE INTERMENT RESERVE FUND. NEW YORK STATE REQUIRES THAT 10% OF ALL LOT AND NICHE SALES TO BE RESERVED FOR PERPETUAL CARE FOR THE PERMANENT MAINTENANCE FUND. NEITHER FUND BALANCE CAN BE EXPENDED WITHOUT APPROVAL FROM THE NEW YORK STATE SUPREME COURT. PART X, LINE 2: THE CEMETERY IS EXEMPT FROM FEDERAL AND STATE INCOME TAX UNDER SECTION 501(C)(13) OF THE INTERNAL REVENUE CODE ("IRC") AND RELATED STATE REGULATION. THE CEMETERY FILES TAX RETURNS IN THE U.S. FEDERAL JURISDICTION AND IN NEW YORK STATE. WITH FEW EXCEPTIONS, AS OF DECEMBER 31, 2023, THE CEMETERY IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR THE YEARS ENDED BEFORE DECEMBER 31, 2020. THE TAX RETURNS FOR THE YEARS ENDED DECEMBER 31, 2020 THROUGH DECEMBER 31, 2023 ARE STILL SUBJECT TO POTENTIAL AUDIT BY THE IRS AND THE TAXING AUTHORITIES IN NEW YORK STATE. MANAGEMENT OF THE CEMETERY BELIEVES IT HAS NO MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECOGNIZED ANY LIABILITIES FOR UNRECOGNIZED TAX BENEFITS. SANDRA K STONE WIFE TO DOUGLAS STONE, SUPERINTENDENT 60500 SALARY AS EMPLOYEE OF THE ORGANIZATION. 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY ALL BOARD MEMBERS AT THE TRI-ANNUAL MEETING. BOARD MEMBERS SIGN THAT THEY HAVE REVIEWED PRIOR TO FILING WITH TAXING AUTHORITIES. FORM 990, PART VI, SECTION B, LINE 12C ANY DIRECTOR, OFFICER, KEY EMPLOYEE OR COMMITTEE MEMBER SHALL COMPLETELY, ACCURATELY, AND TIMELY SUBMIT THE ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE AS PREPARED AND DISTRIBUTED BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15A COMPENSATION OF TOP MANAGEMENT OFFICIALS IS REVIEWED BY THE EXECUTIVE COMMITTEE AND PRESENTED TO THE FULL BOARD FOR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN OR VERBAL REQUESTS. FORM 990, PART XII, LINE 2C THE BOARD HAS NOT CHANGED ITS PROCESS FOR SELECTING THE INDEPENDENT AUDITOR NOR HAVE THEY CHANGED THE OVERSIGHT OF THE AUDIT FROM PRIOR YEARS.