2025-07-14T09:44:06-07:00 2024-12-31 460581060 CFO Direct LLC 6130 Park Lane South 43 Park City UT 840984233 990 2024-01-01 200118732 Ernst Memorial Cemetery Corporation ERNS 7325304045 1109 Neck Lane Elizabeth NJ 07201 Louis Cicalese President 2025-05-15 true true David Jacobs P01887171 7605009090 X 2024 2025-03-06 01:10:19Z Louis Cicalese 1109 Neck Lane Elizabeth NJ 07201 402762 false X N/A X 2003 NJ Cemetery located at 328 Emston Road, in Parlin, NJ, services numerous families with their burial and entombment needs. 5 0 0 0 0 270501 368490 -5206 613 29293 33659 294588 402762 0 0 1000 0 0 260630 323506 260630 324506 33958 78256 1453789 1563509 36828 40049 1416961 1523460 Cemetery Operation false false Cemetery services numerous families with their burial and entombment needs. false false false false false false false false true true false false true false false false false false false false false false false false false false false false false false true false false false false false false false false false true false false true 6 0 true 0 false false false false false false false 0 false false false false false false false X 5 0 true false false false false true true true true false false true true true true true true true true false X Louis Cicalese 7325304045 68 White St Suite 7-121 Red Bank NJ 07701 X Louis Cicalese President 0.50 30.00 X X 0 102925 0 Michael Baratta Vice President 0.50 30.00 X X 0 15038 0 Michael Carvin Trustee 0.50 0.00 X 1000 0 0 David Jacobs Trustee 0.50 0.00 X 0 0 0 Enrique Perez Trustee 0.50 0.00 X 0 0 0 1000 117963 0 false false false Libitina Co 68 White St Ste 7 PMB 121 Red Bank NJ 07701 Sales & Marketing/Admin 102925 1 0 At-Need Graves-Crypts-Nic 812900 50400 50400 At-Need Interments-Entomb 812900 71200 71200 Cemetery Services Income 812900 85650 85650 Inurnments 812900 65700 65700 Pre-Need Sales 812900 95540 95540 368490 613 613 0 0 0 0 0 0 0 Interest 900099 13550 13550 M&P Public Fund 900099 20109 20109 33659 402762 402762 X 0 0 0 0 1000 1000 0 0 0 0 0 0 0 0 0 0 0 0 723 723 0 0 0 0 0 0 0 0 0 1429 1429 0 Cemetery Operating Expenses 112985 112985 Sales & Marketing Services 84852 84852 Sales Comm & Related Costs 50832 50832 General/Administrative Expense 34113 34113 38572 38572 324506 324506 0 0 75660 37691 560655 66265 0 5902 -260 0 0 600000 0 0 24128 4129 19999 0 0 0 0 811572 839814 1453789 1563509 36828 40049 36828 40049 X 1416961 1523460 1416961 1523460 1453789 1563509 X 78256 28243 X false false false 811570 31703 30528 33987 839814 729158 27423 85545 30556 811570 691112 31241 27327 20522 729158 658953 23738 31021 22600 691112 626713 26216 26604 20580 658953 1.00000 false false false 24128 4129 19999 19999 Endowments - M&P Fund 839814 rounding 839814 Part V, Line 4: Intended uses of the endowment fund. Cemetery Maintenance and Preservation Colonial Memorial Park Officer Payoff debt X 600000 600000 false false true 600000 Libitina Co Pres/Ttee 102925 Libitina Co services false Rosemount Memorial Park Pres/Ttee 63750 Service Fees - Int/Prjcts false Form 990, Part VI, Section A, Line 2 Michael Baratta is the sole member of a related company, Death Care Services. David Jacobs operates a company performing accounting for related company, Libitina Co. Louis Cicalese is President and Shareholder of related companies Libitina Co, Rosemount Memorial Park Association, Colonial Memorial Park Association and Ruffin Cemetery Corp Form 990, Part VI, Section A, Line 7a The cemetery's lot owners elect all the Board of Trustees at their annual lot owners' meeting. Form 990, Part VI, Section A, Line 7b The Board of Trustees serves at the pleasure of cemetery's lot owners to whom their decisions are reported and approved at the lot owners annual meeting. Additionally, the Board of Trustees is subject to the rules and regulations of the NJ State Cemetery Board government organization that licenses cemeteries and oversees their operation under the jurisdiction of the NJ State Attorney General's office. Form 990, Part VI, Section B, Line 11b The Board of Trustees reviews the financial statement compilations used to prepare the organization's Form 990 and is given an opportunity to also review the 990 before it is filed at a special or regularly scheduled meeting of the Board. Form 990, Part VI, Section B, Line 12c Full disclosure of agreements that might give rise to conflict are made before the board of trustees and lot owners at least annually including reports on all fees paid and/or accrued together with the business purpose and benefits to the cemetery operations. Form 990, Part VI, Section B, Line 15a The Board of Trustees conducts annual reviews of industry practices, compensation packages currently considered standard and affordable for the cemetery while at the same sufficiently competitive to attract the best personnel in management key positions. Form 990, Part VI, Section B, Line 15b The Board of Trustees conducts annual reviews of industry practices, compensation packages currently considered standard and affordable for the cemetery while at the same sufficiently competitive to attract the best personnel in management key positions. Form 990, Part VI, Section C, Line 19 Copies are provided by regular mail upon receipt of written requests Form 990, Part IX, Line 24e Bad Debt: Column (A) - Total = $1724; Column (B) - Program Services = $1724; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Burial Charges: Column (A) - Total = $3467; Column (B) - Program Services = $3467; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Foundations & Markers Costs: Column (A) - Total = $268; Column (B) - Program Services = $268; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e M&P Funding: Column (A) - Total = $33113; Column (B) - Program Services = $33113; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part XI, Line 9 M&P Fund Additions = $28244 Form 990, Part XI, Line 9 rounding = -$1 Schedule D, Endowment Funds Late Receiving Missing Required Account Information. Copy of this filing was made available to Officers/Trustees prior to filing due date Rosemount Memorial Park Association 1109 Neck Lane Elizabeth NJ 07201 220989465 Cemetery Operations NJ 501c13 na false Colonial Memorial Park Association 3039 South Broad St Trenton NJ 08610 210429255 Cemetery Operation NJ 501c13 na false Ruffin Cemetery Corp 11 Bowles Lane Tinton Falls NJ 07724 201723344 Cemetery Operations NJ 501c13 na false Death Care Services 80 Waterman Avenue Rumson NJ 07760 136722124 Operations/Sales Support NJ na false false Libitina Co 68 White St Ste 7 PMB 121 Red Bank NJ 07701 881974834 Sales and Marketing NJ na S Corp false false false false true false false false true false false false false true false false false false false true Rosemount Memorial Park Association m 63750 invoice Colonial Memorial Park Association d 600000 Promissory Note Colonial Memorial Park Association s 13550 Promissory Note Ruffin Cemetery Corp h 24128 invoice Death Care Services m 15038 invoice Libitina Co m 86725 invoice