2025-09-25T14:58:11-05:00 2024-12-31 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2024-01-01 311695037 WOODLAWN CONSERVANCY INC WOOD 7184085624 4199 WEBSTER AVENUE BRONX NY 104702471 MARGARET VENTRUDO EXECUTIVE DIRECTOR 7184085624 2025-09-25 1 1 MELISSA MODELSON P01603524 9143818900 2025-09-25 2024 2025-03-06 01:10:19Z X CHRISTOPHER JEANNOPOULOS 4199 WEBSTER AVENUE BRONX NY 104702471 1211645 0 X WWW.WOODLAWNCONSERVANCY.ORG X 1999 DE TO ENHANCE THE ENJOYMENT AND USE OF THE WOODLAWN CEMETERY BY THE GENERAL PUBLIC. 13 11 0 123 0 0 1838824 1168417 36937 22180 7931 11538 70390 9510 1954082 1211645 0 138287 0 0 0 0 112 0 93195 1577987 1459146 1578099 1597433 375983 -385788 2974917 2832039 641517 885761 2333400 1946278 X TO ENHANCE WOODLAWN CEMETERY AS A NATURAL, EDUCATIONAL AND CULTURAL LANDMARK; TO CREATE A SUPERIOR VISITOR EXPERIENCE TO THE CEMETERY; AND TO BUILD A COMMUNITY OF SUPPORTERS DEDICATED TO PRESERVING WOODLAWN FOR THE ENJOYMENT OF PRESENT AND FUTURE GENERATIONS. 0 0 801279 0 0 WOODLAWN'S SIGNATURE PROGRAM, BRIDGE TO CRAFTS CAREERS, SUCCESSFULLY TAUGHT FOUR COHORTS OF YOUNG PEOPLE AGES 18-24 TO MAKE THEM JOB READY IN MASONRY PRESERVATION, LANDSCAPE RESTORATION. METALS CONSERVATION, AND GENERAL MAINTENANCE AND CONSTRUCTION. THE MASONRY AND LANDSCAPE COHORTS BEGAN IN THE SPRING OF 2023 AND THE MASONRY INTERNS LEARNED HOW TO CLEAN AND POINT MAUSOLEUMS AS WELL AS BUILD SCAFFOLDING. FIFTEEN INTERNS SUCCESSFULLY COMPLETED THE PROGRAM AND ALL INTERNS RECEIVED THE FOLLOWING CERTIFICATIONS: OSHA-30, 10 HR. SITE SAFETY, JAHN MORTAR, MAN LIFT OPERATIONS AND BUILDING STATIONERY SCAFFOLDING. AT THE CONCLUSION OF THE PROGRAM, 2 INTERNS WERE SELECTED TO PARTICIPATE IN A YEAR-LONG APPRENTICESHIP AT WOODLAWN, WORKING UNDER THE GUIDANCE OF WOODLAWN'S MASTER CRAFTSMEN. INTERNS LEARNED TREE IDENTIFICATION, TURF MAINTENANCE, HAND PRUNING AND THE USE OF HAND-TOOLS SUCH AS PRUNERS, HAND SAWS AND STRING TRIMMERS. INTERNS RECEIVED THE FOLLOWING CERTIFICATIONS: OSHA-30, 10 HR. SITE SAFETY, MAN-LIFT OPERATIONS, FIRST AID/CPR AND FLAGGING. INTERNS FROM THIS COHORT HAVE GONE ON TO EMPLOYMENT WITH THE HIGH LINE, BATTERY PARK, THE DAVEY TREE COMPANY, CENTRAL PARK CONSERVANCY, VAN CORTLANDT PARK, AND WITH PRIVATE LANDSCAPERS.IN THE FALL OF 2024, WOODLAWN CONSERVANCY INTRODUCED TWO NEW TRAINING PROGRAMS, ONE IN METALS CONSERVATION, AND ONE IN COMMUNITY RESTORATION TO LEARN GENERAL MAINTENANCE. EACH COHORT HAD 10 INTERNS AND ALL RECEIVED OSHA-30, 10 HOUR SITE SAFETY, MAN-LIFT AND SCAFFOLDING CERTIFICATION. INTERNS IN THE METALS RESTORATION COHORT LEARNED CLEANING, WAXING, AND REMOVAL OF PATINAS. THEY HAVE GONE ON TO JOBS WITH ALLEN METALS AND CENTRAL PARK CONSERVANCY. INTERNS IN THE COMMUNITY RESTORATION COHORT LEARNED POWER WASHING, GRAFFITI REMOVAL, POT-HOLE REPAIR AND MAINTENANCE OF STREET TREES. INTERNS FROM THIS COHORT HAVE OBTAINED JOBS AS BUILDING PORTERS AND PARKS WORKERS.IN THE SUMMER OF 2024, WOODLAWN CONSERVANCY HOSTED 20 STUDENTS FROM BRONX INTERNATIONAL HIGH SCHOOL AND BRONX LAB SCHOOL IN THE SUMMER YOUTH EMPLOYMENT PROGRAM HISTORIC PRESERVATION SUMMER SCHOOL. THIS 6-WEEK PROGRAM INTRODUCED HIGH SCHOOL JUNIORS AND SENIORS, ALL RECENT IMMIGRANTS TO THE US, TO HISTORIC PRESERVATION, AND LANDSCAPING THROUGH A CURRICULUM OF SKETCHING, MEASURING, PHOTOGRAPHING, RESEARCHING, MOSAIC MAKING AND VISITING HISTORIC SITES. THIS PROGRAM IS INTEGRAL TO THE RECRUITMENT OF INTERNS FOR THE BRIDGE TO CRAFTS CAREERS PROGRAM.ALL OF THESE ACTIVITIES SUPPORT THE MISSION OF ENHANCING WOODLAWN AS A NATIONAL HISTORIC LANDMARK. 200035 0 22180 THE WOODLAWN CONSERVANCY PRESENTS AN ON-GOING CALENDAR OF TOURS, CONCERTS, LECTURES, AND SPECIAL EVENTS, AS WELL AS PARTNERS WITH BRONX-BASED ARTS GROUPS THAT NEED PRESENTATION SPACE. PUBLIC PROGRAMS INCLUDE WOMEN'S HISTORY TOUR, BLACK HISTORY MONTH TOUR, JAZZ HERITAGE TOUR, ART AND ARCHITECTURE TOURS, AUTHOR TALKS ON RECENT BOOKS ABOUT NOTABLES BURIED AT WOODLAWN, AND JAZZ CONCERTS. THE CONSERVANCY ALSO PARTICIPATES IN NYC-WIDE EVENTS INCLUDING JANE'S WALK AND OPEN HOUSE NY. PROGRAM PARTNERS INCLUDE JAZZ AT LINCOLN CENTER, NY TRANSIT MUSEUM, NYC AUDUBON SOCIETY, BRONX ARTS ENSEMBLE AND THE BRONX HISTORICAL SOCIETY. THERE WERE ABOUT 53 PUBLIC EVENTS AND TOUR IN 2024 AND 50 PRIVATE TOURS FOR SCHOOL STUDENTS AND ADULT EDUCATION GROUPSANOTHER SIGNATURE PROGRAM OF THE WOODLAWN CONSERVANCY IS THE PLACEMENT OF FLAGS ON THE GRAVES OF OVER 8500 VETERANS EACH YEAR AT MEMORIAL DAY. THIS COMMUNITY BASED EFFORT HONORS THE SACRIFICE OF THOSE WHO SERVED OUR COUNTRY. THE CONSERVANCY WELCOMES APPROXIMATELY 100 COMMUNITY VOLUNTEERS TO ASSIST IN THIS EFFORT. 273633 138287 THE WOODLAWN CONSERVANCY OBTAINS GRANT FUNDING TO SUPPORT THE PRESERVATION OF WOODLAWN CEMETERY'S COLLECTION OF APPROXIMATELY 6000 TREES AND SHRUBS. AS A LEVEL II ARBORETUM AND URBAN FOREST, GRANTS SUPPORT THE REMOVAL OF INVASIVE SPECIES, FORESTRY MAINTENANCE, REMOVAL OF HAZARDOUS AND DECLINING TREES, AND THE PLANTING OF LARGE CANOPY TREES. THE CONSERVANCY PRESENTS SPRING FLOWERING TREE TOURS, AND FALL FOLIAGE TOURS TO EDUCATE THE PUBLIC ABOUT OUR NATURAL ENVIRONMENT. 1274947 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 1 0 1 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 13 11 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 0 0 0 NY NJ FL X X MELISSA FORBES DIR OF FINANCE 7184085641 4199 WEBSTER AVENUE BRONX NY 10470 X CHRISTOPHER JEANNOPOULOS PRESIDENT 8.00 29.50 X X 0 329191 12708 ROBERT R HALL VICE PRESIDENT THRU JAN. 2024 1.30 2.00 X X 0 0 0 ARAMINA VEGA FERRER CHAIR 1.30 2.00 X X 0 0 0 ADRIAN UNTERMYER VICE CHAIR & TREASURER 1.30 0.00 X X 0 0 0 ELIZABETH COONEY SECRETARY 20.00 0.00 X X 0 46965 38725 A'LELIA BUNDLES DIRECTOR 1.30 0.00 X 0 0 0 ADELE K CAHILL DIRECTOR 1.30 0.00 X 0 0 0 PATRICIA CRONIN DIRECTOR 1.30 0.00 X 0 0 0 MERCEDES ELLINGTON DIRECTOR 1.30 0.00 X 0 0 0 RITA GAIL JOHNSON DIRECTOR 1.30 6.00 X 0 0 0 JEFFREY LAUFER DIRECTOR 1.30 0.00 X 0 0 0 KATHLEEN A PAVLICK DIRECTOR 1.30 2.00 X 0 0 0 HON JEANETTE RUIZ DIRECTOR 1.30 0.00 X 0 0 0 HON J MACHELLE SWEETING DIRECTOR 1.30 0.00 X 0 0 0 MARGARET VENTRUDO EXECUTIVE DIRECTOR 37.50 0.00 X 0 155078 23972 SUSAN OLSEN HISTORICAL SERVICES 37.50 0.00 X 0 147085 26429 0 678319 101834 0 0 1 0 DAVEY TREE EXPERT COMPANY PO BOX 94532 CLEVELAND NY 44101 LANDSCAPING 212108 1 1105 400000 234565 532747 138287 1168417 TOURS/EVENTS 611710 22180 22180 22180 6584 6584 4954 0 4954 4954 4954 OTHER REVENUE 900099 9271 9271 BOOKS 900099 239 239 9510 1211645 22180 0 21048 X 138287 138287 1418 1418 21400 21400 283659 283171 488 2625 2125 500 141533 114867 12442 14224 9389 9389 30738 25193 4772 773 23036 17099 5937 28043 16367 3108 8568 26203 26203 3028 3028 PURCHASED SERVICES 745584 520947 158770 65867 TRAINING 83770 83770 EQUIPMENT 42124 41804 320 MISC OPERATING EXPENSES 16596 5114 8207 3275 1597433 1274947 229291 93195 204202 311135 1072737 837991 185506 183426 28283 2080 169695 180833 1500000 1500000 2974917 2832039 24328 105662 617189 780099 641517 885761 X 1466973 1410874 866427 535404 2333400 1946278 2974917 2832039 -385788 -1334 0 X X 0 1 X 1 0 X 664921 931920 1483605 1838824 1168417 6087687 664921 931920 1483605 1838824 1168417 6087687 1651784 4435903 52862 55658 126612 75531 6584 317247 964 5260 4698 2790 9510 23222 6428156 125913 0.69010 0.76590 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: BOOKS - 2021 AMOUNT: $ 575. 2022 AMOUNT: $ 180. 2023 AMOUNT: $ 570. 2024 AMOUNT: $ 239. OTHER REVENUE - 2020 AMOUNT: $ 964. 2021 AMOUNT: $ 4,685. 2022 AMOUNT: $ 4,518. 2023 AMOUNT: $ 2,220. 2024 AMOUNT: $ 9,271. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 185506 183426 2080 2080 MAUSOLEUMS HELD FOR SALE 1500000 1500000 DUE TO THE WOODLAWN CEMETERY 780099 780099 X 1402383 -1334 192072 190738 1211645 0 1211645 1789505 192072 192072 1597433 0 1597433 PART X, LINE 2: THE CONSERVANCY RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE CONSERVANCY HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION AND/OR DISCLOSURE. THE CONSERVANCY IS NO LONGER SUBJECT TO EXAMINATION BY THE APPLICABLE JURISDICTIONS FOR PERIODS PRIOR TO 2021. 1 THE WOODLAWN CEMETERY 4199 WEBSTER AVENUE BRONX NY 10470 135670057 501(C)(13) 0 138287 COST TREES TREES TO BE PLANTED ON THE CEMETERY GROUNDS 1 PART I, LINE 2: THE CONSERVANCY MONITORS THE USE OF GRANT FUNDS TO ENSURE THE FUNDS ARE NOT DIVERTED FOR UNINTENDED PURPOSES. THE CONSERVANCY AND THE CEMETERY SHARE THE SAME MANAGEMENT AND EXECUTIVE OFFICERS, WHICH INCLUDES COMMON OVERSIGHT OF OPERATIONS AND PERIODIC COMMUNICATION. 0 0 0 0 0 0 0 0 0 CHRISTOPHER JEANNOPOULOS PRESIDENT 0 296608 0 32500 0 83 0 7875 0 4833 0 341899 0 0 MARGARET VENTRUDO EXECUTIVE DIRECTOR 0 147491 0 0 0 7587 0 3950 0 20022 0 179050 0 0 SUSAN OLSEN HISTORICAL SERVICES 0 144523 0 0 0 2562 0 3207 0 23222 0 173514 0 0 PART I, LINE 3 WOODLAWN CONSERVANCY, INC. DOES NOT PROVIDE COMPENSATION TO ANY OF ITS TOP MANAGEMENT OFFICIALS. THE SALARY PAID TO TOP MANAGEMENT OFFICIALS IS PAID BY THE WOODLAWN CEMETERY, A RELATED ORGANIZATION. THE FOLLOWING IS THEIR COMPENSATION POLICY: THE COMPENSATION OF THE CEO/PRESIDENT OF THE CEMETERY IS REVIEWED AND DETERMINED BY THE EXECUTIVE COMPENSATION COMMITTEE AND BOARD OF TRUSTEES ANNUALLY. THE BOARD REVIEWS AND COMPARES COMPENSATION PACKAGES OF SIMILAR POSITIONS IN PEER GROUP CEMETERIES, REVIEWS INDUSTRY GENERATED COMPENSATION SURVEYS AND CONDUCTS INTERNAL ANALYSIS IN DETERMINING APPROPRIATE COMPENSATION ALONG WITH THE SERVICES OF INDEPENDENT COMPENSATION CONSULTANTS. THE BOARD'S APPROVAL OF THE CEO/PRESIDENT'S SALARY IS DOCUMENTED IN THE MINUTES OF BOARD MEETINGS. THE PROCESS WAS LAST CONDUCTED IN 2024. X FLOWERING AND ORNAMENTAL TREES 299 138287 COST 0 0 0 0 PART I, COLUMN (B): THE ORGANIZATION IS REPORTING THE NUMBER OF CONTRIBUTIONS IN COLUMN B. FORM 990, PART I, LINE 6: VOLUNTEER HOURS FOR FISCAL YEAR 2024: VOLUNTEER HOURS FOR FISCAL YEAR 2024 - THE WOODLAWN CONSERVANCY HAS A CORE OF 10 VOLUNTEERS WHO CONTRIBUTED 5,500 HOURS OF SERVICE TO THE CONSERVANCY. WOODLAWN VOLUNTEERS ASSISTED WITH TOURS AND SPECIAL EVENTS FOR 200 HOURS. VOLUNTEERS SERVE AS TOUR GUIDES, ASSIST WITH RESEARCH, AND ASSIST WITH SPECIAL EVENTS. THREE VOLUNTEERS CONTRIBUTED 4,000 HOURS OF BIOGRAPHICAL AND GENEALOGICAL RESEARCH AND ENTERED DATA REGARDING SIZE AND LOCATION OF MONUMENTS INTO THE GIS MAPPED DATABASE. TWO VOLUNTEERS COORDINATED THE LOCATION AND MAPPING OF THE VETERAN'S GRAVES FOR FLAGGING. OVER 100 COMMUNITY MEMBERS PROVIDED 80 HOURS OF SERVICE FOR MEMORIAL DAY FLAGGING. FORM 990, PART I, BOX B, AMENDED RETURN: THE ORGANIZATION AMENDED ITS 2024 FORM 990 TO RECLASS THE DONATION OF TREES TO ITS RELATED PARTY, WOODLAWN CEMETERY TO PART IX, LINE 1. AS A RESULT OF THIS CHANGE, THE ORGANIZATION COMPLETED SCHEDULE I, PART I AND II TO REPORT THE GRANT. IN ADDITION, PART III, LINE 4C WAS UPDATED TO BREAKOUT THE GRANT EXPENSE FOR THE CEMETERY RESTORATION/PRESERVATION OF ARBORETUM PROGRAM. FORM 990, PART VI, SECTION A, LINE 7A THE DIRECTORS OF WOODLAWN CONSERVANCY INC. ARE APPOINTED ANNUALLY BY THE BOARD OF TRUSTEES OF THE WOODLAWN CEMETERY. VACANCIES ON THE BOARD OF DIRECTORS SHALL BE FILLED BY SUCH PERSONS AS MAY BE APPOINTED BY THE NOMINATING COMMITTEE OF THE CEMETERY, UNTIL THE NEXT ANNUAL MEETING AND UNTIL A SUCCESSOR IS ELECTED AND QUALIFIED. FORM 990, PART VI, SECTION A, LINE 7B THE BYLAWS OF THE WOODLAWN CONSERVANCY INC. MAY BE AMENDED, ADDED TO OR REPEALED BY THE VOTE OF A MAJORITY OF THE BOARD OF DIRECTORS, HOWEVER NO AMENDMENT OF THE BYLAWS SHALL TAKE EFFECT UNTIL SUCH AMENDMENT IS RATIFIED BY THE BOARD OF TRUSTEES OF THE WOODLAWN CEMETERY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTING FIRM AND REVIEWED BY THE TREASURER. THEN A COPY OF THE RETURN IS EMAILED OR MAILED TO THE FULL BOARD FOR REVIEW. BOARD MEMBERS WILL CONTACT THE TREASURER WITH ANY QUESTIONS OR COMMENTS. ONCE THE REVIEW BY THE BOARD OF DIRECTORS IS COMPLETE, THE RETURN WILL BE FILED. FORM 990, PART VI, SECTION B, LINE 12C PRIOR TO A MEETING OF THE THE BOARD OF DIRECTORS (THE "BOARD") OR COMMITTEE OF THE BOARD (A "COMMITTEE") INVOLVING A CONFLICT OF INTEREST OR A POSSIBLE CONFLICT OF INTEREST, A RELATED PARTY HAVING A CONFLICT OF INTEREST OR POSSIBLE CONFLICT OF INTEREST WILL DISCLOSE ALL THE FACTS MATERIAL TO THE CONFLICT OF INTEREST OR POSSIBLE CONFLICT OF INTEREST TO THE CHAIRMAN OF THE AUDIT COMMITTEE OR, IF HE OR SHE DEEMS APPROPRIATE, THE CHAIRMAN OF THE BOARD. SUCH DISCLOSURE MAY BE MADE IN PERSON, TELEPHONICALLY, IN WRITING (INCLUDING VIA E-MAIL OR SIMILAR MEDIA). ANY RELATED PARTY OR BOARD MEMBER HAVING A CONFLICT OF INTEREST MAY NOT BE PRESENT AT OR PARTICIPATE IN THE DELIBERATION OF SUCH BOARD, COMMITTEE OR OWNERS MEETING RELATING TO A MATTER GIVING RISE TO SUCH CONFLICT OF INTEREST AND PRIOR TO SUCH DISCUSSIONS WILL RECUSE HIMSELF OR HERSELF FROM SUCH MEETING. FURTHER, A RELATED PARTY HAVING A CONFLICT OF INTEREST MAY NOT VOTE ON ANY MATTER GIVING RISE TO SUCH CONFLICT OF INTEREST. A RELATED PARTY HAVING A CONFLICT OF INTEREST MAY NOT ATTEMPT TO IMPROPERLY INFLUENCE THE DELIBERATION OR VOTING ON A MATTER GIVING RISE TO SUCH CONFLICT OF INTEREST. DURING THE FINAL CONSERVANCY BOARD MEETING OF THE YEAR, USUALLY HELD WITHIN THE MONTH OF DECEMBER, BOARD MEMBERS AND OFFICERS COMPLETE AND SIGN OFF ON THE CONFLICT OF INTEREST POLICY. THIS IS WHERE ANY CONFLICTS ARE DISCLOSED. ALL BOARD MEMBERS AND OFFICERS ARE AWARE OF THIS POLICY AND KNOW TO DISCLOSE ANY CONFLICTS THAT MAY ARISE OVER THE COURSE OF THE YEAR. ALL POTENTIAL CONFLICTS ARE ADDRESSED BY THE BOARD AND MANAGEMENT ON A CASE-BY-CASE BASIS. FORM 990, PART VI, SECTION C, LINE 19 THE SECRETARY MAINTAINS, AND MAKES AVAILABLE TO THE PUBLIC, THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND ALL FINANCIAL RECORDS. THE FORM 990 IS FILED AND ALSO MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. IN ADDITION, THE FORM IS ALSO AVAILABLE ON OTHER'S WEBSITES, SUCH AS GUIDESTAR.ORG. FORM 990, PART VII, BOARD MEMBER COMPENSATION: BOARD MEMBERS COMPENSATED BY THE CEMETERY ARE FOR THEIR SERVICE TO THE CEMETERY BOARD, NOT TO THE CONSERVANCY. FORM 990, PART IX, LINE 11G STUDENT LEADERSHIP TRAINING: PROGRAM SERVICE EXPENSES 283,171. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 488. TOTAL EXPENSES 283,659. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. AT THE CONCLUSION OF THE AUDIT, THE COMMITTEE MEETS WITH THE INDEPENDENT AUDITORS TO REVIEW THE AUDITED FINANCIAL STATEMENTS, THE AUDITORS REQUIRED COMMUNICATION TO THOSE CHARGED WITH GOVERNANCE AND MANAGEMENT LETTER. THIS PROCESS HAS BEEN IN PLACE AND HAS NOT CHANGED FROM THE PREVIOUS YEAR. THE WOODLAWN CEMETERY 4199 WEBSTER AVENUE BRONX NY 10470 135670057 CEMETERY NY 501(C)(13) N/A 0 0 1 1 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 THE WOODLAWN CEMETERY C 400000 COST THE WOODLAWN CEMETERY B 138287 COST SCHEDULE R, PART V, LINE 2: THERE ARE CERTAIN EXPENSES PAID BY THE WOODLAWN CEMETERY, A RELATED 501(C)(13) ORGANIZATION, ON BEHALF OF THE ORGANIZATION THAT ARE REIMBURSED BACK TO THE CEMETERY. THESE EXPENSES ARE RECORDED THROUGH THE DUE TO/FROM RELATED ORGANIZATION. WHEN BALANCES ARE MATERIAL, ACTUAL CASH WILL BE TRANSFERRED BETWEEN THE ORGANIZATION TO SETTLE THE BALANCE IN THE ACCOUNT OR THE CEMETERY WILL CLEAR THE BALANCE IN THE AMOUNT AS IN-KIND CONTRIBUTION TO THE ORGANIZATION. IN ADDITION, WITH THE ADVENT OF THE PRESERVATION TRAINING PROGRAM (PTP), THE ORGANIZATION (WOODLAWN CONSERVANCY) REIMBURSES THE CEMETERY ON A COST BASIS UTILIZING GRANT FUNDS FOR THE PTP INTERNS AND APPRENTICES HIRED BY THE CEMETERY TO WORK IN THE PROGRAM WHICH, BY FUNDING AGREEMENT, HAS PARTICIPANTS EARNING AT LEAST NYC MINIMUM WAGE FOR 30 HRS. A WEEK DURING THEIR TRAINING.