2025-07-10T10:53:52-05:00 2024-10-31 223840651 SCHULMAN LOBEL LLP 1001 AVENUE OF THE AMERICAS NEW YORK NY 10018 990 2023-11-01 110717375 ELMWIER CEMETERY ASSOCIATION INC ELMW 7183352500 59-63 54TH AVE MASPETH NY 11378 MARK STEMPA PRESIDENT/DIR 7183352500 2025-07-07 1 1 ADAM REISS P01776010 2128685781 2023 2025-03-06 01:10:19Z MARK STEMPA 59-63 54TH AVE MASPETH NY 11378 16911440 0 X N/A X 1893 NY TO OWN AND OPERATE A NON-PROFIT CEMETERY FOR THE BENEFIT OF PLOT OWNERS. 4 2 13 0 0 0 0 0 450654 328313 4908873 5074324 177759 100200 5537286 5502837 0 0 0 0 1690140 1871653 0 0 0 545693 589879 2235833 2461532 3301453 3041305 69405899 72475191 67054 95041 69338845 72380150 TO OWN AND OPERATE A NON-PROFIT CEMETERY FOR THE BENEFIT OF PLOT OWNERS. 0 0 2461532 THE MAINTENANCE OF THE CEMETERY, THE SALES OF GRAVES, THE CARE OF GRAVES, AND THE BURIAL OF THE DECEASED WERE THE PROGRAM SERVICES PROVIDED RELATING TO THE EXPENDITURES SHOWN IN PART IX. 2461532 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 13 0 13 1 0 0 0 0 0 0 0 0 0 0 0 0 X 4 2 1 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X THE ORGANIZATION 7183352500 59-63 54TH AVE MASPETH NY 11378 MARK STEMPA PRESIDENT/DIRECTOR 25.00 X X 283000 0 79325 MARVIN FREIMAN VICE PRESIDENT/DIRECTOR 0.20 X X 17500 0 0 ANDREW MUHLSTOCK DIRECTOR 0.10 X 10000 0 0 JUDITH STEMPA TREASURER/DIRECTOR 16.00 X X 57400 0 15695 MICHAEL PRENDERGAST SECRETARY/SUPERINTENDANT 37.50 X 140820 0 12004 508720 0 107024 2 0 1 0 0 GARDENING AND PLANTING 900099 111586 111586 GRAVE OPENINGS 900099 102797 102797 FOUNDATIONS 900099 55889 55889 LAND AND GRAVE SALES 900099 42000 42000 SUNDRY INCOME 900099 16041 16041 328313 2499682 2499682 13983245 11408603 2574642 2574642 2574642 PERPETUAL CARE ENDOWMENTS 900099 100200 100200 100200 5502837 428513 0 5074324 X 508720 1014278 82300 146206 120149 34000 55008 8050 63270 40796 221150 GARDENING SUPPLIES 43046 EQUIPMENT MAINTENANCE 39351 TELEPHONE AND UTILITIES 31951 COMPUTER CONSULTING SER 24918 28339 2461532 70429 150884 2625843 2645050 29347 1350 102450 102041 1738842 1472731 277007 266111 66288023 69296955 12800 12800 69405899 72475191 52904 52545 14150 42496 67054 95041 X 34532344 36164653 34806501 36215497 69338845 72380150 69405899 72475191 3041305 0 X 0 1 X 0 0 30924616 100200 2341172 1117780 32248208 29545458 177759 2226346 1024947 30924616 28060567 171814 2139217 826140 29545458 25781388 224437 2778945 724203 28060567 24997595 96035 1444724 756966 25781388 0.93380 0.06620 0 0 86588 86588 1091451 982455 108996 182803 182803 0 378000 307473 70527 266111 X 5502837 0 5502837 0 5502837 2461532 0 2461532 0 2461532 PART V, LINE 4: INVESTMENT INCOME GENERATED FROM THE ENDOWMENT IS USED TO PAY FOR THE ANNUAL CARE AND MAINTENANCE OF THE ENDOWED GRAVES. PART X, LINE 2: THE CEMETERY IS REQUIRED TO DISCLOSE UNRECOGNIZED TAX BENEFITS RESULTING FROM UNCERTAIN TAX POSITIONS. AT OCTOBER 31, 2024, THE CEMETERY DID NOT HAVE ANY UNRECOGNIZED TAX BENEFITS OR LIABILITIES. THE CEMETERY OPERATES IN THE UNITED STATES AND IN STATE AND LOCAL JURISDICTIONS, AND THE PREVIOUS THREE YEARS REMAIN SUBJECT TO EXAMINATION BY THE TAX AUTHORITIES. THERE ARE PRESENTLY NO ONGOING INCOME TAX EXAMINATIONS. X X 0 0 0 MARK STEMPA PRESIDENT/DIRECTOR 280000 0 0 0 3000 0 66500 0 12825 0 362325 0 0 0 MICHAEL PRENDERGAST SECRETARY/SUPERINTENDANT 140070 0 0 0 750 0 7004 0 5000 0 152824 0 0 0 MATTHEW STEMPA SON OF DIR 35840 EMPLOYEE OF CEMETERYMATTHEW STEMPA IS THE SON OF DIRECTORS MARK AND JUDITH STEMPA 0 RICHARD FREIMAN SON OF DIR 34080 LEGAL COUNSELRICHARD FREIMAN, THE CEMETERY'S LEGAL COUNSEL, IS THE SON OF DIRECTOR MARVIN FREIMAN. 0 FORM 990, PART VI, SECTION A, LINE 2 LINE 2 EXPLANATION - PRESIDENT/DIRECTOR MARK STEMPA AND DIRECTOR (EMPLOYEE) JUDITH STEMPA ARE HUSBAND AND WIFE. FORM 990, PART VI, SECTION A, LINE 6 LINE 6 EXPLANATION - THE PLOTHOLDERS OF THE CEMETERY ARE THE OWNERS OF THE CORPORATION. FORM 990, PART VI, SECTION A, LINE 7A HOW MEMBERS OR SHAREHOLDERS ELECT GOVERNING BODY: ANY MEMBER (GRAVE OR PLOT OWNER) MAY MAKE A NOMINATION FOR A NEW MEMBER TO THE BOARD OF DIRECTORS. THE MEMBERS VOTE ON THE BOARD APPOINTMENT AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 7B DECISIONS OF GOVERNING BODY APPROVAL BY MEMBERS OR SHAREHOLDERS: ALL GRAVE AND PLOT OWNERS HAVE VOTING RIGHTS. THE ACTIONS OF THE BOARD OF DIRECTORS ARE APPROVED (OR DISAPPROVED) BY THESE MEMBERS AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION B, LINE 11B LINE 11A EXPLANATION - ALL DIRECTORS WERE PROVIDED WITH A COPY OF FORM 990 PRIOR TO FILING. THE PRESIDENT AND THE FORM 990 PREPARER WERE PRESENT TO ANSWER ANY QUESTIONS. FORM 990, PART VI, SECTION B, LINE 12C ORGANIZATIONAL MONITORING OF ITS CONFLICT OF INTEREST POLICY: OFFICERS AND DIRECTORS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY DISCLOSING ANY POSSIBLE CONFLICTS. THEY ARE ALSO REQUIRED TO DISCLOSE AT BOARD MEETINGS ANY CHANGE SINCE SIGNING THE DISCLOSURE STATEMENT. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD MEETS AS NEEDED TO REVIEW AND APPROVE THE COMPENSATION FOR THE ORGANIZATION'S OFFICERS AND KEY EMPLOYEES THROUGH THE USE OF INFORMATION FROM 990 RETURNS FOR COMPARABLE POSITIONS IN SIMILARLY SITUATED ORGANIZATIONS. FORM 990, PART VI, SECTION C, LINE 19 THE DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 24E CEMETERY MAINTENANCE 16,148. PENSION PLAN ADMINISTRATIVE EXPENSES 11,782. COST OF GRAVES SOLD 409.