2023-05-12T20:53:11-05:00 2022-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2022-01-01 113450678 THE GREEN-WOOD HISTORIC FUND INC GREE 7187887850 500 25TH STREET BROOKLYN NY 112321755 RICHARD J MOYLAN PRESIDENT 7187887850 2023-05-12 1 RICHARD MOYLAN XXX-XX-XXXX 1 GARRETT M HIGGINS P00543209 9143818900 2023-05-12 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z RICHARD J MOYLAN 500 25TH STREET BROOKLYN NY 112321755 6161155 0 X WWW.GREEN-WOOD.COM X 1997 NY ARTS AND CULTURAL PROGRAMMING; ENVIRONMENT INITIATIVES; EDUCATIONAL PROGRAMMING; PRESERVING HISTORY; AND WORKFORCE DEVELOPMENT. 19 19 0 300 0 0 1265248 5098586 674109 847187 20988 19155 -64450 7074 1895895 5972002 0 0 0 0 0 0 78900 64438 349478 2245964 2614761 2324864 2679199 -428969 3292803 1529994 1576282 3174138 17818 -1644144 1558464 X GREEN-WOOD IS A LIVING CEMETERY THAT BRINGS PEOPLE CLOSER TO THE WORLD AS IT IS AND WAS, BY MEMORIALIZING THE DEAD AND BRINGING TO LIFE THE ART, HISTORY, AND NATURAL BEAUTY OF NEW YORK CITY. 0 0 1196872 0 772949 PUBLIC EVENTS AND TOURS: TO SERVE BROOKLYNITES, NEW YORKERS, AND VISITORS FROM NEAR AND FAR, THE GREEN-WOOD HISTORIC FUND PRODUCES OVER 350 PUBLIC PROGRAMS, EVENTS, AND WALKING- AND TROLLEY TOURS, THROUGHOUT THE YEAR. PROGRAM THEMES INCLUDE NATURE AND THE ENVIRONMENT, SUSTAINABILITY, NYC -, BROOKLYN-, AND US HISTORY, LGBTQ+ HISTORY, BLACK HISTORY, IMMIGRANT HISTORY, AND MORE. FURTHER, OUR ARTS AND CULTURE PROGRAMS INCLUDE DANCE PERFORMANCES, CONCERTS IN THE CATACOMBS, AND AN ARTIST IN RESIDENCE PROGRAM. WE ALSO HOST FOUR LARGE-SCALE, FREE PUBLIC PROGRAMS EVERY YEAR: JUNETEENTH, DIA DE LOS MUERTOS, THE MEMORIAL DAY CONCERT, AND BATTLE OF BROOKLYN DAY: THE MEANING OF FREEDOM. LAST, OUR DEATH EDUCATION PROGRAMMING INCLUDES WORKSHOPS ON GRIEF, LECTURES BY EXPERTS IN THE DEATH-POSITIVE FIELD, PROGRAMS THAT EXAMINE DEATH THROUGH THE LENS OF DIFFERENT CULTURES, AND DEATH CAFES (INFORMAL GUIDED CONVERSATIONS ABOUT DEATH). 339099 0 39847 EDUCATION PROGRAMS: GREEN-WOOD OFFERS A WIDE RANGE OF EDUCATIONAL OFFERINGS, INCLUDING CLASSES FOR 3-K AND PRE-K STUDENTS, ELEMENTARY-, MIDDLE-, AND HIGH SCHOOL STUDENTS. FURTHER, WE OFFER THE "BRIDGE TO CRAFTS CAREERS" WORKFORCE DEVELOPMENT TRAINING TO YOUNG ADULTS, AGES 18 TO 27. THE WORLD MONUMENTS FUND IS OUR PARTNER IN THIS PROGRAM. THE TRAINING IS IN THE FIELD OF MASONRY RESTORATION AND PREPARES TRAINEES FOR CAREERS IN HISTORIC PRESERVATION. ALL TOLD, WE SERVED 5,750 STUDENTS OF ALL AGES IN 2022. ADDITIONALLY, GREEN-WOOD HOSTED TWO TEAMS OF EARLY-CAREER ACADEMIC RESEARCHERS, WHO CONDUCTED ONSITE STUDIES IN URBAN ENVIRONMENTAL SCIENCE AND HUMAN/NATURE INTERACTIONS. 210324 0 0 INSTITUTIONAL ARCHIVES AND THE HISTORIC COLLECTION: GREEN-WOOD'S SEEKS TO SHARE THESE UNIQUE RESOURCES WITH SCHOLARS, RESEARCHERS, AND THE PUBLIC TO ENHANCE KNOWLEDGE OF THE CEMETERY, THOSE INTERRED HERE, AND 19TH- AND 20TH CENTURY HISTORY. GREEN-WOOD'S INSTITUTIONAL ARCHIVES COMPRISE 3,200 CUBIC FEET OF METICULOUSLY PRESERVED RECORDS, RELATING TO THIS HISTORY OF THE CEMETERY ITSELF AND THE BURIAL RECORDS OF OVER HALF A MILLION INDIVIDUALS (570,000 IN TOTAL) INTERRED AT GREEN-WOOD. AN EXTENSIVE PROJECT TO TRANSCRIBE 60 BURIAL LEDGERS (184O TO 1937) AND MAKE THEM SEARCHABLE ONLINE WAS BEGUN IN 2022 WITH THE SUPPORT OF THE NATIONAL ENDOWMENT FOR THE HUMANITIES. GREEN-WOOD'S DIVERSE HISTORIC COLLECTION IS COMPOSED OF ITEMS RANGING FROM CABINET CARDS TO STEREO VIEW PHOTOGRAPHS TO OIL PAINTINGS TO 19TH-CENTURY BASEBALL PROGRAMS.EVERY ITEM IS HISTORICALLY SIGNIFICANT TO GREEN-WOOD, RELATING EITHER TO A GREEN-WOOD CEMETERY "PERMANENT RESIDENT OR TO THE HISTORY OF THIS NATIONAL HISTORIC LANDMARK, FOUNDED IN 1838. 46258 0 28011 OTHER PROGRAMS INCLUDE GENEALOGY AND RESTORATION & PRESERVATION. 46258 0 28011 1792553 1 1 0 0 0 0 0 1 0 0 1 0 0 1 0 1 1 1 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 98 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 X 19 19 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 NY X X RICHARD J MOYLAN 7187887850 500 25TH STREET BROOKLYN NY 112321755 PETER DAVIDSON CHAIRMAN & DIRECTOR 2.00 4.00 X X 0 0 0 ADRIAN BENEPE DIRECTOR 1.00 1.00 X 0 0 0 ALEXNADRA SWEENEY DIRECTOR 2.00 4.00 X 0 0 0 BEVIN CLINE DIRECTOR 1.00 1.00 X 0 0 0 CARLA P SHEN DIRECTOR 2.00 4.00 X 0 0 0 EARL D WEINER DIRECTOR 2.00 4.00 X 0 0 0 JIM ROSSMAN DIRECTOR 1.00 1.00 X 0 0 0 KATHY KERIMAN-LEICHT DIRECTOR 2.00 4.00 X 0 0 0 KRYSTYNA HOUSER DIRECTOR 1.00 1.00 X 0 0 0 LARK-MARIE ANTON MENCHINI DIRECTOR 1.00 1.00 X 0 0 0 LAUREN B CRAMER DIRECTOR 2.00 4.00 X 0 0 0 MICHAEL HADDAD DIRECTOR 2.00 4.00 X 0 0 0 PAYSON COLEMAN DIRECTOR 2.00 4.00 X 0 0 0 REGINA MYER DIRECTOR 2.00 4.00 X 0 0 0 RONALD G RUSSO ESQ DIRECTOR 1.00 1.00 X 0 0 0 RUDY WYNTER DIRECTOR 2.00 4.00 X 0 0 0 SAM SIFTON DIRECTOR 1.00 1.00 X 0 0 0 SAMUEL G WHITE DIRECTOR 2.00 4.00 X 0 0 0 MICHAEL BROOKS DIRECTOR 2.00 4.00 X 0 0 0 RICHARD J MOYLAN PRESIDENT 5.00 40.00 X 0 395977 -180308 ARLENE BASCOM VP & COMPTROLLER 5.00 40.00 X 0 232853 31849 ARTHUR PRESSON VP OF DESIGN & LANDSCAPE 5.00 40.00 X 0 159461 -19375 LISA ALPERT VP. DEVELOPMENT 35.00 5.00 X 0 150355 63262 ERIC BARNA VP OF OPERATIONS 5.00 40.00 X 0 159964 25212 SARA DURKACS CORPORATE SECRETARY 5.00 40.00 X 0 137178 7953 SONIA BENNETT CHIEF ACCOUNTANT 5.00 40.00 X 0 153536 -108200 FRANK MORELLI PLANT & FACILITIES MANAGER 5.00 40.00 X 0 122836 -81678 JEFFREY RICHMAN HISTORIAN 25.00 5.00 X 0 119488 -332526 HARRY WEIL DIR. PUBLIC PROGRAMS & SPEC EVENT 40.00 0.00 X 0 127230 13625 0 1758878 -580186 0 0 1 0 0 95527 238242 3562302 430270 772245 5098586 PUBLIC PROGRAMS 900099 561200 561200 PUBLIC TOURS 900099 218129 218129 EDUCATION PROGRAM 900099 39847 39847 GENEALOGY INCOME 900099 17506 17506 MEMBERSHIP DUES 900099 10505 10505 847187 12986 12986 144401 0 144401 144401 144401 6169 0 6169 6169 6169 46025 238242 176972 -130947 -130947 5801 12181 -6380 -6380 5972002 840807 0 32609 44671 44671 29675 29675 64438 64438 64541 43661 20880 50761 3436 45901 1424 85952 25230 59438 1284 70007 13747 34587 21673 38132 38132 PURCHASED SERVICES 1301657 834280 237182 230195 PRODUCTION COSTS 581737 580056 1681 EDUCATION EXPENSE 206431 206431 TOUR GUIDES 76309 45217 628 30464 64888 2363 62525 2679199 1792553 537168 349478 451215 500471 40783 45102 11500 17500 250 500 333445 104652 266925 228793 562694 587031 196627 196885 1529994 1576282 21971 17818 3152167 0 3174138 17818 X -1644144 1558464 -1644144 1558464 1529994 1576282 3292803 -90195 0 X X 0 1 X 1 0 X 2901322 978849 1030404 1265248 5098586 11274409 2901322 978849 1030404 1265248 5098586 11274409 3837310 7437099 237977 96383 41733 59893 157387 593373 7034 7034 5 5 11874821 2244454 0.62630 0.82750 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2018 AMOUNT: $ 5. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X X 0 333445 104652 228793 228793 FINE ARTS AND COLLECTIBLES 196550 INTEREST RECEIVABLE 335 196885 X 6024935 -90195 143128 52933 5972002 0 5972002 2822327 143128 143128 2679199 0 2679199 PART III, LINE 4: TODAY, GREEN-WOOD IS COMMITTED TO SHARING ITS HISTORY, ITS MAGNIFICENT LANDSCAPE, AND ITS WORLD-CLASS ART AND ARCHITECTURE WITH VISITORS FROM AROUND THE WORLD. A YEAR-ROUND CALENDAR OF PUBLIC PROGRAMS IS OFFERED, IN ADDITION TO ITS GENEALOGY PROGRAM, ACCESS TO ITS ARCHIVES AND HISTORIC COLLECTION, PLUS EDUCATIONAL PROGRAMS FOR STUDENTS. PART X, LINE 2: THE ORGANIZATION RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE ORGANIZATION HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY THE APPLICABLE JURISDICTIONS FOR PERIODS PRIOR TO 2019. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON PART VIII, LINE 10B: 12,181. SPECIAL EVENT EXPENSE REPORTED ON PART VIII, LINE 8B: 130,947. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON PART VIII, LINE 10B: 12,181. SPECIAL EVENT EXPENSE REPORTED ON PART VIII, LINE 8B: 130,947. X X X X 1 MELISSA LEVINSOHN 3079 SEA VIEW LANE BELLMORE NY 11710 GRANTWRITING 0 788551 37438 751113 MELISSA SANDOR INC 2840 STATE ROUTE 17B COCHECTON NY 12726 DESIGN FUNDRAISING STRATEGIES 0 125000 27000 98000 913551 64438 849113 NY MOONRISE GALA 284267 238242 46025 79387 97585 284267 238242 46025 79387 97585 176972 -130947 0 0 0 0 0 0 0 0 0 ARLENE BASCOM VP & COMPTROLLER 0 203338 0 5750 0 23765 0 13372 0 18477 0 264702 0 0 RICHARD J MOYLAN PRESIDENT 0 310008 0 18250 0 67719 0 -197105 0 16797 0 215669 0 0 LISA ALPERT VP. DEVELOPMENT 0 139315 0 5750 0 5290 0 10597 0 52665 0 213617 0 0 ERIC BARNA VP OF OPERATIONS 0 143331 0 8250 0 8383 0 6735 0 18477 0 185176 0 0 PART I, LINE 3 OFFICERS OF THE HISTORIC FUND ARE COMPENSATED BY A RELATED PARTY, THE GREEN-WOOD CEMETERY. THE FOLLOWING IS THEIR COMPENSATION POLICY. TOP MANAGEMENT AND KEY EMPLOYEE SALARIES ARE REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE AND BOARD OF TRUSTEES ON AN ANNUAL BASIS TO DETERMINE PERCENTAGE OF INCREASE. THEY USE THE FORM 990 OF OTHER SIMILAR ORGANIZATIONS AND A COMPENSATION SURVEY TO DETERMINE THE AMOUNT OF COMPENSATION. THIS PROCESS IS DOCUMENTED IN THE BOARD MINUTES AND WAS LAST UNDERTAKEN IN DEC 2022. FORM 990, PART VII, COLUMN (F) AND SCHEDULE J, PART II, COLUMN (C): THESE TWO COLUMNS SHOW THE ACTUARIAL INCREASE OR DECREASE IN THE DEFINED BENEFIT PLAN FOR CALENDAR YEAR 2022. FORM 990, PART I, LINE 19: 2022 INCOME REFLECTS A ONE-TIME DEBT FORGIVENESS FROM THE GREEN-WOOD CEMETERY. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE ORGANIZATION IS GREEN-WOOD CEMETERY. FORM 990, PART VI, SECTION B, LINE 11B THE GREEN-WOOD HISTORIC FUND HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO FILE, IT IS SENT ELECTRONICALLY TO THE BOARD MEMBERS OF THE ORGANIZATION FOR ANY COMMENTS. ANY COMMENTS AND/OR SUGGESTIONS ARE GROUPED, SUMMARIZED AND PROVIDED TO THE OUTSIDE ACCOUNTANTS. EACH ISSUE IS ADDRESSED UNTIL THE RETURN IS FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C THE HISTORIC FUND ENCOURAGES OFFICERS, DIRECTORS, AND OFFICIALS TO BE IN COMPLIANCE WITH ALL LAWS, AND TO AVOID ANY CONFLICT OF INTEREST OR APPEARANCE OF SUCH, INCLUDING HAVING THEIR TITLES OR AFFILIATION USED TO PUBLICIZE PERSONAL OR COMPANY ACTIVITIES, PROGRAMS, OR EVENTS. BEFORE ASSUMING HIS/HER DUTIES AS A COVERED PERSON, AND ANNUALLY THEREAFTER, EACH COVERED PERSON SHALL SIGN AND SUBMIT AN ANNUAL CONFLICT OF INTEREST STATEMENT TO THE SECRETARY OR A DESIGNATED COMPLIANCE OFFICER. THE SECRETARY OR DESIGNATED COMPLIANCE OFFICER SHALL PROVIDE EACH SUCH ANNUAL STATEMENT TO THE CHAIR OF THE AUDIT COMMITTEE. IF ANY OFFICER, DIRECTOR, OR KEY PERSON ("COVERED PERSON") OF THE HISTORIC FUND KNOWS, BELIEVES, OR HAS REASON TO KNOW OR BELIEVE, THAT A CONFLICT OF INTEREST EXISTS WITH RESPECT TO ANY TRANSACTION INVOLVING THE HISTORIC FUND, OR ANY DECISION OF THE BOARD, OR ANY ACTION TAKEN BY AN 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. A COVERED PERSON MUST MAKE FULL AND ACCURATE DISCLOSURE TO THE AUDIT COMMITTEE OF THE EXISTENCE OF ANY POSSIBLE OR ACTUAL CONFLICT OF INTEREST, AND ALL MATERIAL FACTS PERTAINING TO THE TRANSACTION OR ARRANGEMENT GIVING RISE TO SUCH ACTUAL OR POSSIBLE CONFLICT OF INTEREST, PRIOR TO ANY DISCUSSION, NEGOTIATION, OR OTHER ACTION WITH RESPECT TO SUCH TRANSACTION OR ARRANGEMENT. THE AUDIT COMMITTEE WILL REVIEW THE POTENTIAL CONFLICT OF INTEREST AND DETERMINE THE RESOLUTION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS FORM 990 AND FORM 1023 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 FINANCIAL STATEMENTS, CONFLICT OF INTEREST POLICY, ARTICLES OF INCORPORATION AND BY-LAWS ARE ALSO AVAILABLE UPON WRITTEN REQUEST OR BY CALLING THE ORGANIZATION DIRECTLY. FORM 990, PART XII, LINE 2C: THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. THIS PROCESS DID NOT CHANGE FROM THE PRIOR YEAR. THE GREEN-WOOD CEMETERY 500 25TH STREET BROOKLYN NY 11232 135120739 TAX-EXEMPT CEMETERY NY 501(C)(13) N/A N/A 0 THE GREEN-WOOD CEMETERY PERPETUAL CARE FUND 500 25TH STREET BROOKLYN NY 11232 133046697 TO PROVIDE PERPETUAL CARE & MAINTENANCE OF CEMETERY LOTS AND PLOTS NY 501(C)(13) N/A THE GREEN-WOOD CEMETERY 0 0 0 0 0 1 0 0 0 1 0 0 0 0 1 1 1 1 0 0 THE GREEN-WOOD CEMETERY O BOOK VALUE THE GREEN-WOOD CEMETERY P BOOK VALUE