2024-08-28T14:42:51-05:00 2023-10-31 461171913 S D MAYER & ASSOCIATES LLP 235 MONTGOMERY STREET 26TH FL SAN FRANCISCO CA 94104 990 2022-11-01 946435946 ENDOWMENT CARE AND SPECIAL CARE FUNDS OF ITALIAN CEMETERY INC ENDO 6507551511 540 F STREET COLMA CA 94014 STEVE BALESTRIERI PRESIDENT 6507551511 2024-08-27 1 0 STEPHEN D MAYER P00022797 4156914040 2024-08-24 2022 2024-08-08 14:25:15Z STEVE BALESTRIERI 540 F STREET COLMA CA 94014 426549 0 X N/A X 1978 CA ITALIAN CEMETERY OPERATES A CEMETERY WHICH SELLS GRAVE AND MAUSOLEUM SPACE. A PORTION OF THE SALES MUST BE DEPOSITED WITH ENDOWMENT AND SPECIAL CARE FUNDS FOR THE CURRENT AND FUTURE MAINTENANCE OF THE CEMETERY. 8 8 0 0 0 0 0 0 0 0 211333 187164 209665 239385 420998 426549 0 0 0 0 0 0 0 0 0 398035 350324 398035 350324 22963 76225 5994881 5922070 2542122 2518966 3452759 3403104 NONE 0 0 ITALIAN CEMETERY OPERATES A CEMETERY WHICH SELLS GRAVE AND MAUSOLEUM SPACE. A PORTION OF THE SALES MUST BE DEPOSITED WITH ENDOWMENT AND SPECIAL CARE FUNDS FOR THE CURRENT AND FUTURE MAINTENANCE OF THE CEMETERY. 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 8 8 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 CA X ITALIAN CEMETERY INC 6507551511 540 F STREET COLMA CA 94014 STEVE BALESTRIERI PRESIDENT 1.00 X X 0 6000 0 KENNETH E RUSSI TREASURER 1.00 X X 0 4200 0 JOSEPH SILVESTRI SECRETARY/TRUSTEE 1.00 X X 0 3600 0 MICHAEL V CASTAGNOLA VICE PRESIDENT 1.00 X X 0 2700 0 JOHN GHIO DIRECTOR 1.00 1.50 X 0 2700 0 JAQUELINE Z GHIO DIRECTOR 1.00 1.50 X 0 2700 0 BRIAN RUSSI DIRECTOR 1.00 1.50 X 0 2700 0 STEVE LEVERONI DIRECTOR 1.00 1.50 X 0 2700 0 CLAUDIO CIPOLLINA TRUSTEE 1.00 X 0 0 0 LUIGI PINOTTI TRUSTEE 1.00 X 0 0 0 0 27300 0 0 0 0 0 0 161274 161274 25890 0 25890 25890 25890 DEFERRED BURIAL SERVIC 900099 138495 138495 SCF OTHER REVENUE 900099 60555 60555 CARE OF GRAVES, CRYPTS 900099 40335 40335 239385 426549 239385 0 187164 SCF TRANSFER TO CEMETER 189050 TRANSFERRED TO GENERAL 161274 350324 275315 64876 0 164736 3400 34126 5690268 5658332 25898 0 5994881 5922070 2318157 2357692 223965 161274 2542122 2518966 X 3452759 3403104 3452759 3403104 5994881 5922070 76225 -125880 0 X X 0 1 X 1 0 0 DUE TO CEMETERY GENERAL FUND UNDISTRIBUTED INVESTMENT INCOME 161274 161274 X 300669 -125880 -125880 426549 0 426549 350324 0 350324 0 350324 PART X, LINE 2: THE CEMETERY IS A QUALIFIED ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX AND STATE FRANCHISE TAXES UNDER THE PROVISIONS OF 501(C)(13) OF THE INTERNAL REVENUE CODE AND 23701D OF THE CALIFORNIA REVENUE AND TAXATION CODE, RESPECTIVELY. THE CEMETERY HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH REQUIRES MANAGEMENT TO EVALUATE THE TAX POSITIONS TAKEN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT, AS OF OCTOBER 31, 2023, THERE WERE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A TAX LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PENALTIES AND INTEREST THAT MAY BE IMPOSED WOULD BE INCLUDED IN THE CEMETERY'S GENERAL FUND OPERATING EXPENSE. THE CEMETERY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. FORM 990, PART VI, SECTION A, LINE 2 JOHN GHIO, DIRECTOR, AND JAQUELINE GHIO, DIRECTOR, HAVE A FAMILY RELATIONSHIP. KENNETH E. RUSSI, TREASURER, AND BRIAN RUSSI, DIRECTOR, HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B REVIEWED BY MANAGEMENT AND BOARD PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: NO CHANGE IN PROCESS FROM THE PRIOR YEAR. ITALIAN CEMETERY INC 540 F STREET COLMA CA 94014 942478842 CEMETERY WHICH SELLS GRAVE AND MAUSOLEUM SPACE ON A PRE-NEED AND AT-NEED BAS CA 501(C)(13) N/A 0 SOCIETA' ITALIANA DI MUTUA BENEFICENZA 540 F STREET COLMA CA 94014 940878420 CA N/A C 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 ITALIAN CEMETERY INC P 105091 ITALIAN CEMETERY INC R 56183