2025-07-16T13:31:16-07:00 2024-12-31 460581060 CFO Direct LLC 6130 Park Lane South 43 Park City UT 840984233 990 2024-01-01 364621884 Mount Prospect Cemetery Company MOUN 7325304045 2600 Heck Avenue Neptune City NJ 07753 Louis Cicalese President 2025-05-15 true true David Jacobs P01887171 7605009090 X 2024 2025-03-06 01:10:19Z X Louis Cicalese 2600 Heck Avenue Neptune City NJ 07753 1330484 false X N/A X 1972 NJ Cemetery located at 2600 Heck Avenue, Neptune City, NJ 07753, served families with their burial needs and provided a vital service to the community. 5 0 0 0 0 2205902 1200957 18103 95699 29362 33828 2253367 1330484 0 0 3000 0 0 1533512 930532 1533512 933532 719855 396952 3495623 4050419 757761 764953 2737862 3285466 Cemetery Operation false false Cemetery served families with their burial needs and provided a vital service to the community. 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 true false false false false false false false false false false false true false false true 9 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 0.00 30.00 X X 0 379084 0 Michael Baratta Vice President 0.00 30.00 X X 0 91739 0 Michael Carvin Trustee 0.00 0.50 X 3000 0 0 Michelle Cicakese Trustee 0.00 0.50 X 0 0 0 David Jacobs Trustee 0.00 0.50 X 0 0 0 3000 470823 0 false true false Rosemount Memorial Park 1109 Neck Lane Elizabeth NJ 07201 Srvc Fees - Inter/Proj 124150 Libitina Co 2 Hartford Dr Ste 201 Tinton Falls NJ 07701 Sales and Marketing/Admin 379084 2 0 AT-NEED Graves 812900 47000 47000 AT-NEED Inter/Entmb/Inrn 812900 108334 108334 Cemetery Services Income 812900 89153 89153 PRE-NEED Sales 812900 851570 851570 PRE-OWNED Intr/Entmb/Inrn 812900 104900 104900 1200957 95699 95699 0 0 0 0 0 0 0 Loan Interest 812900 12868 12868 M&P Trust Funds Income 900099 20960 20960 33828 1330484 1330484 X 0 0 0 0 3000 3000 0 0 0 0 0 0 0 0 0 0 0 0 3780 3780 0 0 0 0 0 0 0 0 0 6283 6283 0 Sales & Marketing Services 333901 333901 Cemetery Operating Expenses 203455 203455 Public M&P Fund 160862 160862 Sales Comm & Related Costs 95103 95103 127148 127148 933532 933532 0 0 32083 161092 2067142 1408819 0 531731 367617 0 0 70000 1173857 0 0 60510 38510 28283 22000 0 0 0 0 766384 917034 3495623 4050419 757761 764953 757761 764953 X 2737862 3285466 2737862 3285466 3495623 4050419 X 396952 150652 X false false false 766384 143024 42783 35156 917035 622810 148038 22504 26968 766384 406981 222703 5492 15411 619765 259019 121376 37682 11096 406981 226601 36138 4277 7997 259019 1.00000 false false false 60510 38510 22000 22000 M&P Fund 917035 rounding -1 917034 Part V, Line 4: Intended uses of the endowment fund. Cemetery Maintenance and Preservation false false false Louis Cicalese President 379084 379084 Rosemount Memorial Park Pres/Trustee 124150 Srvc Fees - Inter/Proj false Libitina Co Pres/Trustee 379084 Sales & Mktg, Admin Exp false Form 990, Part VI, Section A, Line 2 Michael Baratta is the sole member of a related company, Death Care Services. Michael Carvin is an employee of related company Libitina, CO. David Jacobs operates a company performing accounting for related company, Libitina Co. Louis Cicalese is President of related companies Libitina Co, Rosemount Memorial Park Association, Machpelah Cemetery 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 the Cemetery's lot owners to whom their decisions are reported and approved at the lot owner's annual meeting. In addition, the Board of Trustees is subject to the rules and regulations of the New Jersey State Cemetery Board government organization that licenses cemeteries and oversees their operation under the jurisdiction of the New Jersey 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 Form 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 conflicts are made before the Board of Trustees and lot owners at least annually including reports on all fees paid and/or accrued together with their business purpose and benefits to the cemetery and crematorium operations. Form 990, Part VI, Section B, Line 15a The Board of Trustees conducts annual reviews of industry practices, and compensation packages currently considered standard and affordable for the Cemetery while simultaneously sufficiently competitive to attract and retain 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 : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Burial Expense: Column (A) - Total = $-27; Column (B) - Program Services = $-27; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Foundation & Marker Costs: Column (A) - Total = $36409; Column (B) - Program Services = $36409; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e General/Administrative Expense: Column (A) - Total = $90765; Column (B) - Program Services = $90765; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e rounding: Column (A) - Total = $1; Column (B) - Program Services = $1; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part XI, Line 9 Net Additions to Public Fund = $150651 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 Assn 1109 Neck Lane Elizabeth NJ 07201 220989465 Cemetery Operation NJ 501c13 na false Ruffin Cemetery Corp 11 Bowles Lane Tinton Falls NJ 07724 201723344 Cemetery Operation NJ 501c13 na false Machpelah Cemetery Association 2600 Heck Avenue Neptune City NJ 07753 221083260 Cemetery Operations NJ 501c13 na false Death Care Services SMLLC 80 Waterman Avenue Rumson NJ 07760 136722124 Operations & Sales Support NJ na false false 1.00000 Libitina Co 68 White St Ste 7 PMB 121 Red Bank NJ 07701 881974834 Sales and Marketing NJ na S corp 1.00000 false false false false false false false false false false false false false true false false false false false true Rosemount Memorial Park Assn m 124150 invoice Ruffin Cemetery Corp s 5075 Promissory Note Machpelah Cemetery Association s 7793 Promissory Note Death Care Services SMLLC m 91739 invoice Libitina Co m 379084 invoice