2026-04-14T15:14:07-05:00 2025-12-31 331374517 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2025-01-01 136617369 NEW YORK STATE ASSOCIATION OF CEMETERIES INC C/O THE FERNCLIFF CEMETERY NEWY 9146934700 280 SECOR ROAD HARTSDALE NY 10530 PHILIP TASSI TREASURER 9146934700 2026-04-14 1 MELISSA MODELSON P01603524 9143818900 2026-04-14 2025 2025-03-06 01:10:19Z PHILIP TASSI 280 SECOR ROAD HARTSDALE NY 10530 281708 0 X WWW.NYSAC.COM X 1929 NY TO PROMOTE THE ADVANCEMENT OF PRACTICAL KNOWLEDGE IN THE OPERATION AND MAINTENANCE OF CEMETERIES, TO CREATE AND MAINTAIN HIGH ETHICAL STANDARDS IN THE CONDUCT OF CEMETERY ADMINISTRATION, AND TO SECURE THE ADVANTAGES TO BE OBTAINED BY MUTUAL COOPERATION. 14 14 0 14 0 0 56332 45913 148959 185116 8987 7479 33500 43200 247778 281708 5275 5300 0 0 0 0 0 0 0 226429 266345 231704 271645 16074 10063 224167 234230 0 0 224167 234230 TO PROMOTE THE ADVANCEMENT OF PRACTICAL KNOWLEDGE IN THE OPERATION AND MAINTENANCE OF CEMETERIES, TO CREATE AND MAINTAIN HIGH ETHICAL STANDARDS IN THE CONDUCT OF CEMETERY ADMINISTRATION, AND TO SECURE THE ADVANTAGES TO BE OBTAINED BY MUTUAL COOPERATION. 0 0 ANNUAL FALL CONFERENCE - GENERALLY OVER 125 IN ATTENDANCE - ELECT BOARD MEMBERS, SESSIONS ON IMPROVING CEMETERY OPERATIONS, SALES, PERSONNEL MANAGEMENT, LEGAL UPDATE, HEAR FROM REGULATORS, ETC. SPRING LEGISLATIVE CONFERENCE - OVER 100 GENERALLY IN ATTENDANCE TO REVIEW CURRENT AND PENDING LEGISLATION, DISCUSS EMPLOYEE BENEFITS, INVESTMENTS, INSURANCE, ETC. REGIONAL CONFERENCES - HELD IN SEVERAL LOCATIONS THROUGHOUT THE STATE USUALLY DRAWING 40-60 IN ATTENDANCE CONSISTING OF MANY WHO ARE UNABLE TO ATTEND ANNUAL OR LEGISLATIVE MEETINGS. PURPOSE IS PRIMARILY TO HELP SMALLER CEMETERIES IMPROVE THEIR OPERATIONS AND HELP THEM COMPLY WITH MYRIAD OF LAWS AND REGULATIONS. 0 0 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 0 X 14 14 0 1 0 0 1 1 1 1 1 0 0 1 1 1 1 0 0 0 0 0 X PHILIP TASSI 9146934700 280 SECOR ROAD HARTSDALE NY 10530 X PHILIP TASSI TREASURER 2.00 X X 0 0 0 NATHAN J ROMAGNOLA PAST PRESIDENT 1.00 X X 0 0 0 WILLIAM LANE VICE PRESIDENT 1.00 X X 0 0 0 JUSTIN LOCKE PRESIDENT 1.00 X X 0 0 0 NICK DIBARTOLO SECRETARY 1.00 X X 0 0 0 ADAM GINGSBERG DIRECTOR 1.00 X 0 0 0 CATHY VAIL DIRECTOR 1.00 X 0 0 0 DENNIS WERNER DIRECTOR 1.00 X 0 0 0 ERIC BARNA DIRECTOR 1.00 X 0 0 0 GEORGE BAKER DIRECTOR 2.00 X 0 0 0 JOSEPH P DITROIA DIRECTOR 1.00 X 0 0 0 MATTHEW PARISI DIRECTOR 1.00 X 0 0 0 DOUGLAS WASIURA DIRECTOR 1.00 X 0 0 0 MATT IVLER DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 45913 45913 ANNUAL CONFERENCE 541700 91842 91842 MEMBERSHIP & DUES 541700 57348 57348 SEMINARS 541700 28125 28125 CREMATION CERTIFICATIO 541700 7801 7801 185116 7479 7479 BROADCASTER AND DIRECT 900099 23200 23200 DIRECTORY ADS 900099 20000 20000 43200 281708 185116 0 50679 5300 76000 40000 25041 9167 156 1253 74857 2420 SEMINAR EXPENSE 33981 CREMATORY OPERATOR CERT 3470 271645 35400 42983 188767 191247 224167 234230 0 0 X 224167 234230 224167 234230 224167 234230 10063 0 X 0 0 0 5000 5000 5000 1 NYS CEMETERIES PAC 111 WASHINGTON AVE ALBANY NY 12210 105407204 5000 1 0 0 PART I-A, LINE 1 NYSAC CONTRIBUTED TO THE NYS CEMETERIES PAC, AN UNRELATED ENTITY. FORM 990, PART VI, SECTION A, LINE 3 THE ORGANIZATION HAS ENTERED INTO A MANAGEMENT AGREEMENT WITH AN UNAFFILIATED COMPANY, FEATHERSTONHAUGH, CLYNE & MCCARDLE LLP. MANAGEMENT FEE EXPENSE FOR THE YEAR ENDED DECEMBER 31, 2025 WAS $76,000. THEY PERFORMED THE DAY TO DAY OPERATIONS FOR THE ASSOCIATION, INCLUDING MAILINGS, CONFERENCES, WEBSITE MANAGEMENT, MEMBER BILLING. NO BOARD MEMBERS WERE COMPENSATED BY THE MANAGEMENT COMPANY. FORM 990, PART VI, SECTION A, LINE 6 ANY NOT-FOR-PROFIT, RELIGIOUS OR OTHER CORPORATION OR ASSOCIATION, WHETHER ORGANIZED UNDER GENERAL OR SPECIAL LAW, DIRECTLY ENGAGED IN THE OPERATION OF A CEMETERY WITHIN THE STATE OF NEW YORK, MAY BECOME A MEMBER OF THIS ASSOCIATION. EACH MEMBER SHALL DESIGNATE A PERSON TO REPRESENT IT IN ALL MATTERS PERTAINING TO THE ASSOCIATION, AND SHALL FILE SUCH DESIGNATION WITH THE SECRETARY. SUCH INDIVIDUAL SHALL BE KNOWN AS THE REGISTERED MEMBER REPRESENTATIVE. EACH MEMBER SHALL BE ENTITLED TO CAST ONE VOTE AT ALL ANNUAL, REGULAR OR SPECIAL MEETINGS OF THE ASSOCIATION, AND SUCH VOTE SHALL BE CAST ONLY BY THE REGISTERED MEMBER REPRESENTATIVE OR BY SUCH PERSON AS SHALL BE DESIGNATED BY THE REGISTERED MEMBER REPRESENTATIVE IN A PROXY, FILED WITH THE SECRETARY. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD MEMBERS, OTHER THAN THE OFFICERS AND RETIRING PRESIDENT, SHALL BE ELECTED AT THE ANNUAL MEETING IN EACH YEAR FOR A TERM OF THREE YEARS BY THE VOTES OF A MAJORITY OF THE REGISTERED MEMBER REPRESENTATIVES, OR THEIR PROXIES, CAST THEREAT, AND SHALL BE DIVIDED AS NEARLY EQUAL AS PRACTICABLE INTO THREE CLASSES SO THAT THE ELECTED TERM OF NOT MORE THAN ONE OF SAID CLASSES SHALL EXPIRE EACH YEAR. FORM 990, PART VI, SECTION A, LINE 7B AS PART OF THEIR MEMBERSHIP TO NYSAC, MEMBERS HAVE THE POWER TO VOTE ON BYLAWS, AND OTHER MEMBERSHIP DOCUMENTS. FORM 990, PART VI, SECTION B, LINE 11B NEW YORK STATE ASSOCIATION OF CEMETERIES HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS ELECTRONICALLY SENT TO THE BOARD MEMBERS OF THE ORGANIZATION FOR ANY COMMENTS. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS DOCUMENTED AND ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH OFFICER, DIRECTOR AND OFFICIAL SHOULD AVOID BOTH ACTUAL AND APPARENT CONFLICTS OF INTEREST THAT WOULD INTERFERE WITH THEIR ABILITY TO DISCHARGE THEIR FIDUCIARY RESPONSIBILITIES TO THE NEW YORK STATE ASSOCIATION OF CEMETERIES, ("NYSAC"). IF ANY OFFICER, DIRECTOR, OR OFFICIAL OF NYSAC KNOWS, BELIEVES, OR HAS REASON TO KNOW OR BELIEVE THAT A CONFLICT OF INTEREST EXISTS WITH RESPECT TO ANY TRANSACTION INVOLVING NYSAC OR ANY DECISION OF THE BOARD, OR ANY ACTION TAKEN BY AND OFFICER, DIRECTOR, OR OFFICIAL, SUCH PERSON SHALL INFORM THE BOARD OF THE EXISTENCE OF SUCH CONFLICT OF INTEREST OR POTENTIAL CONFLICT OF INTEREST IN WRITING. SUCH DISCLOSURE SHOULD BE SUBMITTED TO THE SECRETARY OF NYSAC, SENT TO NYSAC'S MAILING ADDRESS. THE SECRETARY SHALL THEN PROVIDE A COPY TO THE CHAIRPERSON OF THE AUDIT COMMITTEE AND THE PRESIDENT. FURTHERMORE, ANNUALLY, EACH OFFICER, DIRECTOR OR OFFICIAL SHALL COMPLETE A CONFLICT OF INTEREST STATEMENT. THE AUDIT COMMITTEE SHALL DETERMINE IF A CONFLICT OF INTEREST EXISTS, AND THE RESOLUTION THEREOF. THE OFFICER, DIRECTOR OR OFFICIAL WHO HAS DISCLOSED THE CONFLICT SHALL BE PROHIBITED FROM PARTICIPATING IN A MANNER OF FORM IN THE DELIBERATIONS OR DECISIONS OF THE AUDIT COMMITTEE REGARDING THE AFFECTED MATTER AND SHALL NOT ATTEMPT TO INFLUENCE THE DELIBERATIONS OR VOTING ON THE MATTER GIVING RISE TO SUCH CONFLICT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE. THE RETURN IS POSTED ON GUIDESTAR.ORG AND OTHER SIMILAR TYPES OF WEBSITES. IN ADDITION, THE CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION, AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST, OR BY CALLING THE ORGANIZATION DIRECTLY.