2026-05-30T13:54:52-07:00 2025-12-31 460581060 CFO Direct LLC 6130 Park Lane South 43 Park City UT 840984233 990 2025-01-01 364621884 Mount Prospect Cemetery Company MOUN 7325304045 2600 Heck Avenue Neptune City NJ 07753 Louis Cicalese President 7325304045 2026-05-15 true David Jacobs P01887171 7605009090 X 2025 2025-03-06 01:10:19Z Louis Cicalese 2600 Heck Avenue Neptune City NJ 07753 832895 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 1200957 692552 95699 55429 33828 84914 1330484 832895 0 0 3000 500 0 0 930532 698441 933532 698941 396952 133954 4050419 3833210 764953 225335 3285466 3607875 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 10 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 220036 0 Michael Baratta Vice President 0.00 30.00 X X 0 40210 0 James McNulty Trustee 0.00 0.50 X 500 0 0 David Jacobs Trustee 0.00 0.50 X 0 0 0 Michael Carvin Trustee 0.00 0.50 X 0 0 0 500 260246 0 false true false Rosemount Memorial Park 1109 Neck Lane Elizabeth NJ AF 07701 Srvc Fees - Inter/Proj 222250 Libitina Co 68 White St Ste 7 PMB 121 Red Bank NJ 07701 Sales and Marketing/Admin 220036 2 0 AT-NEED Graves 812900 39900 39900 AT-NEED Inter/Entmb/Inrn 812900 87190 87190 Cemetery Services Income 812900 149262 149262 PRE-NEED Sales 812900 286950 286950 PRE-OWNED Intr/Entmb/Inrn 812900 129250 129250 692552 55429 55429 0 0 0 0 0 0 0 Loan Interest 812900 36207 36207 M&P Trust Funds Income 900099 48707 48707 84914 832895 832895 0 0 0 0 500 500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6000 6000 0 Cemetery Operating Expenses 312140 312140 Sales & Marketing Services 163272 163272 General/Administrative Expense 107256 107256 Public M&P Fund 72572 72572 37201 37201 698941 698941 0 0 161092 52449 1408819 1353182 0 367617 185755 0 0 1173857 995770 0 0 60510 44510 22000 16000 0 0 0 0 917034 1230054 4050419 3833210 764953 225335 764953 225335 X 3285466 3607875 3285466 3607875 4050419 3833210 X 133954 188455 X false false false 917035 168642 50356 30543 1105490 766384 143024 42783 35156 917035 622810 148038 22504 26968 766384 406981 222703 5492 15411 619765 259019 121376 37682 11096 406981 1.00000 false false false 60510 44510 16000 16000 Construction in Progress 124565 M&P Fund 1105490 rounding -1 1230054 Part V, Line 4: Intended uses of the endowment fund. Cemetery Maintenance and Preservation false false false Louis Cicalese President 220036 220036 Rosemount Memorial Park Pres/Trustee 222250 Srvc Fees - Inter/Proj false Libitina Co Pres/Trustee 220036 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 and Machpelah Cemetery Association 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 XI, Line 9 Net Additions to Public Fund = $188455 Rosemount Memorial Park Assn 1109 Neck Lane Elizabeth NJ 07201 220989465 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 222250 Invoice Rosemount Memorial Park Assn s 833 Note Interest Machpelah Cemetery Association s 28600 Note Interest Death Care Services SMLLC m 40210 invoice Libitina Co m 220036 invoice