2024-11-15T20:42:09-06:00 2023-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2023-01-01 131073580 MOUNT PLEASANT WESTCHESTER CEMETERY CORPORATION MOUN 9147690397 80 COMMERCE STREET PO BOX 286 HAWTHORNE NY 10532 LAURENCE BARNETT TREASURER/SECRETARY/GENERAL MANAGER 9147690397 2024-11-15 1 1 GARRETT M HIGGINS P00543209 9143818900 2024-11-15 2023 2024-10-15 13:58:12Z LAURENCE BARNETT 80 COMMERCE STREET PO BOX 286 HAWTHORNE NY 10532 10216158 0 X N/A X 1898 NY PROVIDE BURIAL SERVICES, CARE FOR GRAVES AND PLOTS & GENERAL CEMETERY SERVICES. 8 7 18 6 0 0 0 0 1145526 1233864 1065636 1696994 2715379 1904848 4926541 4835706 0 0 0 0 1785544 1829881 0 0 0 862846 845204 2648390 2675085 2278151 2160621 53259152 60306571 1970199 1549385 51288953 58757186 MOUNT PLEASANT WESTCHESTER CEMETERY CORPORATION IS A NONSECTARIAN CEMETERY LOCATED IN HAWTHORNE, NEW YORK AND WAS INCORPORATED IN 1898. ITS PURPOSE IS TO PROVIDE BURIAL SERVICE, CARE FOR GRAVES AND PLOTS MAINTAINED AT THE CEMETERY AND GENERAL CEMETERY SERVICES. 0 0 BURIAL SERVICES:THERE WERE 232 INTERMENTS - 203 CASKET INTERMENTS AND 29 CREMATED REMAINS INTERMENTS DURING 2023, WHICH GENERATED $403,582 IN PROGRAM RELATED REVENUE. CARE FOR GRAVES, PLOTS, AND CEMETERY MAINTENANCE. 0 0 0 0 0 0 0 0 0 1 0 0 0 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 8 0 18 1 0 0 0 0 0 0 0 0 0 0 0 0 X 8 7 0 0 0 0 1 1 1 1 1 0 0 0 1 1 1 0 0 0 0 0 X LAURENCE BARNETT 9147690397 80 COMMERCE STREET PO BOX 286 HAWTHORNE NY 10532 X MICHAEL BOGDANFFY-KRIEGH PRESIDENT & DIRECTOR 1.00 X X 2885 0 0 BRUCE FELD PRESIDENT & DIRECTOR THRU 11/23 20.00 X X 64167 0 3240 CHARLES DEBROVNER CHAIR OF THE BOARD & DIRECTOR 1.00 X X 0 0 0 DAVID HOLTZMAN VICE PRESIENT & DIRECTOR 1.00 X X 0 0 0 ROBERT BERSON DIRECTOR 1.00 X 0 0 0 LAWRENCE CHU DIRECTOR 1.00 X 0 0 0 HELEN MORIK DIRECTOR 1.00 X 0 0 0 MARLA B RUBIN DIRECTOR 1.00 X 30000 0 0 HENRYKA KOMANSKA DIRECTOR 1.00 X 0 0 0 LAURENCE BARNETT TREASURER/SECRETARY/GENERAL MANAGER 40.00 X 238723 0 41682 THOMAS P HERBOLD SUPERINTENDENT/CARETAKER 40.00 X 203272 0 30157 LISA J DOYLE OFFICE MANAGER 35.00 X 132658 0 51658 671705 0 126737 3 0 1 0 0 PERPETUAL CARE SERVICES 811000 621156 621156 INTERMENTS 811000 403582 403582 PLOT IMPROVEMENTS & MAINTENANCE 811000 209126 209126 1233864 1672731 1672731 5200663 5176400 24263 24263 24263 2107900 204052 1903848 1903848 MISCELLANEOUS INCOME 900099 1000 1000 1000 4835706 3137712 0 1697994 380696 964871 214352 172252 97710 28400 60552 62840 30704 34606 56700 176896 76293 MAINTENANCE 267213 BAD DEBT EXPENSE 51000 2675085 369771 554973 3374952 6270356 1735214 1216075 34671 34746 6745842 2898383 4052153 3847459 43684270 48373725 8121 9237 53259152 60306571 237575 237937 945000 935000 787624 376448 1970199 1549385 X 51288953 58757186 51288953 58757186 53259152 60306571 X 2160621 4919035 388577 X X 0 1 X 1 0 3197574 3197574 2806025 2258413 547612 742243 639970 102273 3847459 PENSION LIABILITY 376448 376448 X 9754741 4919035 4919035 4835706 0 4835706 2675085 0 2675085 0 2675085 PART X, LINE 2: THE CEMETERY RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE CEMETERY HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE CEMETERY IS NO LONGER SUBJECT TO EXAMINATIONS BY APPLICABLE TAXING JURISDICTIONS FOR PERIODS PRIOR TO DECEMBER 31, 2020. X 0 0 X 0 0 0 LAURENCE BARNETT TREASURER/SECRETARY/GENERAL MANAGER 187116 0 47201 0 4406 0 38210 0 3472 0 280405 0 0 0 THOMAS P HERBOLD SUPERINTENDENT/CARETAKER 166058 0 31467 0 5747 0 21157 0 9000 0 233429 0 0 0 LISA J DOYLE OFFICE MANAGER 96752 0 34089 0 1817 0 24289 0 27369 0 184316 0 0 0 PART I, LINE 1A THOMAS P. HERBOLD RECEIVED A NON-TAXABLE HOUSING ALLOWANCE AS A CONDITION OF HIS EMPLOYMENT, IN THE AMOUNT OF $9,000 DURING 2023. THE VALUE OF THIS HOUSING IS INCLUDED IN THE INDIVIDUAL'S NON-TAXABLE BENEFITS UNDER IRC 162(A). SCHEDULE J, PART II, COLUMN (C), RETIREMENT AND OTHER DEFERRED COMPENSATION THE ORGANIZATION HAS A QUALIFIED DEFINED BENEFIT RETIREMENT PLAN WHICH LAURENCE BARNETT, THOMAS HERBOLD AND LISA DOYLE ARE PARTICIPANTS IN. THE AMOUNTS REPORTED IN PART II, COLUMN (C) REPRESENT THE CHANGE IN THE ACTUARIAL VALUE OF THE DEFINED BENEFIT PLAN FOR THE CURRENT YEAR. FORM 990, PART VI, SECTION A, LINE 6 THE OWNER, OR OWNERS, OF EACH PLOT CONTAINING AT LEAST 60 SQUARE FEET OF LAND IN THE CEMETERY ARE MEMBERS OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A AT EVERY MEETING OF THE CORPORATION, EACH MEMBER IS ENTITLED TO CAST ONE VOTE FOR EACH LOT OWNED. THE MEMBERS ALSO ELECT THE BOARD OF DIRECTORS OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7B THE MEMBERS MAY VOTE ON ANY OTHER BUSINESS THAT MAY PROPERLY COME BEFORE THE ANNUAL MEETING INCLUDING AMENDED BYLAWS AND GOVERNANCE DECISIONS. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, THE ORGANIZATION'S OFFICE STAFF RECEIVE COPY OF THE FORM 990 FOR REVIEW. AFTER THEIR REVIEW IS COMPLETE, THE FORM 990 IS EMAILED TO THE AUDIT COMMITTEE WITH ANY NOTES OR COMMENTS THAT ARISE FROM THE OFFICE STAFF'S REVIEW. AFTER THE AUDIT COMMITTEE REVIEWS THE FORM 990, ANY QUESTIONS OR COMMENTS ARE BROUGHT TO THE ATTENTION OF THE OUTSIDE ACCOUNTANT FOR CLARIFICATION. ONCE ALL QUESTIONS OR COMMENTS ARE RESOLVED TO THE SATISFACTION OF THE AUDIT COMMITTEE, THE AUDIT COMMITTEE ADVISES THE OFFICE STAFF OF THEIR APPROVAL, WHO THEN NOTIFY THE OUTSIDE ACCOUNTING FIRM. THE FORM 990 IS THEN FILED WITH THE INTERNAL REVENUE SERVICE. NO REVIEW BY THE BOARD PRIOR TO FILING OF FORM 990 WILL BE CONDUCTED THIS YEAR. FORM 990, PART VI, SECTION B, LINE 12C EVERY OFFICER, DIRECTOR, AND KEY EMPLOYEE IS REQUIRED TO COMPLETE AND SUBMIT TO THE CORPORATION COUNSEL A QUESTIONNAIRE ADDRESSING GENERAL AND COMMON SITUATIONS THAT LEAD, OR COULD LEAD, TO THE DEVELOPMENT OF A CONFLICT OR THE APPERANCE OF A CONFLICT. IF THE AFFECTED INDIVIDUAL IS A VOTING MEMBER OF THE BOARD OF DIRECTORS, SUCH INDIVIDUAL SHALL RECUSE HIMSELF OR HERSELF FROM PARTICIPATING IN SUCH VOTING AND CANNOT BE COUNTED FOR A QUOROM FOR SUCH VOTE. THIS POLICY IS MONITORED AND ENFORCED ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE PRESIDENT IS REVIEWED AND DETERMINED BY THE BOARD COMPENSATION COMMITTEE ANNUALLY AT THE ANNUAL MEETING OF THE BOARD OF DIRECTORS AND IS RECORDED IN THE MINUTES. THE COMPENSATION FOR THE GENERAL MANAGER IS DETERMINED ANNUALLY BY THE PRESIDENT AND THE CHAIR OF THE BOARD. COMPENSATION FOR ALL OTHER EMPLOYEES IS REVIEWED AND DETERMINED ANNUALLY BY THE PRESIDENT AND THE CHAIR OF THE BOARD. COMPENSATION FOR ALL IS REVIEWED AND DETERMINED ANNUALLY AND WAS LAST UNDERTAKEN IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG. IN ADDITION, THE FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST. FORM 990, PART VII THE COMPENSATION PAID TO BRUCE FELD, PRESIDENT AND MARLA RUBIN,DIRECTOR, IS NOT IN CONNECTION WITH THEIR SERVICES AND TIME RENDERED TO THE ORGANIZATION IN THEIR CAPACITIES AS BOARD MEMBERS FORM 990, PART XI, LINE 9: PENSION ADJUSTMENT 388,577. PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR.