2026-05-30T13:54:06-07:00 2025-12-31 460581060 CFO Direct LLC 6130 Park Lane South 43 Park City UT 840984233 990 2025-01-01 220989465 Rosemount Memorial Park Assn ROSE 7325304045 1109 Neck Lane Elizabeth NJ 07201 Louis Cicalese President 7325304045 2026-05-15 true David Jacobs P01887171 7605009090 X 2025 2025-03-06 01:10:19Z Louis Cicalese 1109 Neck Lane Elizabeth NJ 07201 2012478 false X N/A X 1944 NJ Cemetery, located at 1109 Neck Lane Elizabeth NJ, services thousands of families with their burial, entombment and cremation needs. 5 0 14 0 0 1560349 1798455 22573 52612 94094 161411 1677016 2012478 0 0 7000 75686 0 0 1490386 1900056 1497386 1975742 179630 36736 5564041 4741991 1246463 96262 4317578 4645729 Cemetery services thousands of families with their burial, entombment and cremation needs. false false Cemetery services thousands of families with their burial, entombment and cremation needs. false false false false false false false false true true false false true true 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 12 0 true 14 true 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 306958 0 Carlos Cordova Trustee 40.00 0.00 X 75686 0 0 Michael Baratta Vice President 0.00 30.00 X X 0 57836 0 David Jacobs Trustee 0.00 0.50 X 0 0 0 Michael Carvin Trustee 0.00 0.50 X 0 0 0 75686 364794 0 false true false Libitina Co 68 White St Ste 7 PMB 121 Red Bank NJ 07701 Sales/Marketing, Admin 306958 1 0 Cemetery Services Income 812900 86596 86596 Crematorium Income 812900 836898 836898 Hub Service Fees 812900 325075 325075 Pre Need Sales 812900 300211 300211 Pre-owned Inter/Entomb 812900 178400 178400 71275 71275 1798455 52612 52612 0 0 0 0 0 0 0 Interest 900099 4629 4629 M&P Trust Funds Income 900004 156782 156782 Other Income 900099 161411 2012478 2012478 X 0 0 0 0 75686 75686 0 0 0 0 0 0 0 0 0 0 0 0 6297 6297 0 0 0 0 0 0 0 0 0 75168 75168 0 Crematorium Operating Expenses 531922 531922 Cemetery Operating Expenses 398143 398143 General & Admin Expense 344543 344543 Crypts/Grave Buybacks 272546 272546 271437 271437 1975742 1975742 0 0 107191 34018 535628 23616 0 489961 343340 0 0 85939 85939 137547 0 1828464 1077154 769314 751310 0 0 0 0 3576008 3366221 5564041 4741991 1236657 61259 9806 35003 1246463 96262 X 4317578 4645729 4317578 4645729 5564041 4741991 X 36736 291415 X false false false 3038489 63698 314105 86387 3329905 2967270 78863 111033 118677 3038489 2676984 104980 287884 102578 2967270 2572793 79292 101187 76288 2676984 2458773 71324 123984 81288 2572793 1.00000 false false false 33348 33348 339831 339831 1452582 734620 717962 2703 2703 751310 Building Maintenance Fund Construction in Progress 28106 Deferred Commission Expense 5000 Maintenance and Preservation Fund 3329905 rounding -1 Tax Holding Account 3211 3366221 Payroll Liabilities 4268 Pre-Construction/Pre-Need Sales 25735 Reserve for Sales Comm Charge Back 5000 35003 Part V, Line 4: Intended uses of the endowment fund. Cemetery Maintenance and Preservation false false false Louis Cicalese President 306958 306958 Libitina Co Pres/Trustee 306958 Sales & Mkg / Admin Exp false Form 990, Part VI, Section A, Line 2 Michael Baratta is the sole member of a related company, Death Care Services. Carlos Cordova is employed by the Company. David Jacobs operates a company performing accounting for related company, Libitina Co. Michael Carvin is an employee of related company, Libitina, Co. Louis Cicalese is President of Libitina, Co, Mount Prospect Cemetery, and Ernst Memorial Cemetery 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 cemetery's lot owners to whom their decisions are reported and approved at the lot owners annual meeting. Additionally, the Board of Trustees is subject to the rules and regulations of the NJ State Cemetery Board government organization that licenses cemeteries and oversees their operation under the jurisdiction of the NJ 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 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 conflict are made before the board of trustees and lot owners at least annually including reports on all fees paid and/or accrued together with the business purpose and benefits to the cemetery operations. Form 990, Part VI, Section B, Line 15a 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 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 Burial Expense: Column (A) - Total = $3380; Column (B) - Program Services = $3380; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Foundation & Marker Costs: Column (A) - Total = $4500; Column (B) - Program Services = $4500; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Grave Buybacks: Column (A) - Total = $200; Column (B) - Program Services = $200; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e M&P Funding: Column (A) - Total = $64279; Column (B) - Program Services = $64279; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Mauso Emblm/Porcln Photos: Column (A) - Total = $1337; Column (B) - Program Services = $1337; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Sales & Marketing Services: Column (A) - Total = $165049; Column (B) - Program Services = $165049; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Sales Comm & Related Costs: Column (A) - Total = $32692; Column (B) - Program Services = $32692; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part XI, Line 9 Maintenance & Preservation Fund Net Additions = $291416 Form 990, Part XI, Line 9 rounding = -$1 Mount Prospect Cemetery Company 2600 Heck Avenue Neptune City NJ 07753 364621884 Cemetery Operation NJ 501c13 na false Ernst Memorial Cemetery Corporation 328 Emston Road Parlin NJ 088591937 200118732 Cemetery Operations NJ 501c13 na false Death Care Services 80 Waterman Avenue Rumson NJ 07760 136722124 Operations/Sales Support NJ na false false Libitina Co 68 White St Ste 7 PMB 121 Red Bank NJ 07701 881974834 Sales & Marketing NJ na S Corp false false false false false false false false false false false false true true false false false false false true Mount Prospect Cemetery Company l 222250 invoice Mount Prospect Cemetery Company s 833 Promissory Note Ernst Memorial Cemetery Corporation l 102825 invoice Death Care Services m 57836 invoice Libitina Co m 306958 invoice