2023-11-15T14:31:09-06:00 2022-12-31 873231666 PKF O'CONNOR DAVIES ADVISORY LLC 500 MAMARONECK AVENUE SUITE 301 HARRISON NY 105281633 990 2022-01-01 133046697 THE PERPETUAL CARE FUND ADMINISTERED BY THE GREEN-WOOD CEMETERY AS TRUSTEE PERP 7187887850 500 25TH STREET BROOKLYN NY 112321755 RICHARD J MOYLAN PRESIDENT 7187887850 2023-11-13 1 RICHARD MOYLAN XXX-XX-XXXX 0 GARRETT M HIGGINS P00543209 9143818900 2023-11-09 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z RICHARD J MOYLAN 500 25TH STREET BROOKLYN NY 112321755 11995909 0 X WWW.GREEN-WOOD.COM X 1838 NY THE PERPETUAL CARE AND MAINTENANCE OF ANY LOT, PLOT OR PART THEREOF IN THE GREEN-WOOD CEMETERY. 19 19 0 19 0 59932 0 0 318986 244398 10549282 6106101 0 0 10868268 6350499 0 0 0 0 0 0 0 0 0 3231048 3417018 3231048 3417018 7637220 2933481 232179556 197423716 37559 48848 232141997 197374868 X ACCORDING TO THE NYS CEMETERY LAWS, RULES, AND REGULATIONS, EVERY CEMETERY CORPORATION WHICH MAY BE USED FOR BURIALS, SHALL KEEP SEPARATE AND APART FROM ITS OTHER FUNDS FOR THE PERPETUAL CARE AND MAINTENANCE OF ANY LOT, PLOT OR PART THEREOF IN ITS CEMETERY, AND ALL SUCH MONEYS OR PROPERTY SO RECEIVED SHALL BE HELD BY THE CORPORATION AS TRUST FUNDS, KNOWN AS THE PERPETUAL CARE FUND. THE PRINCIPAL OF SUCH FUNDS SHALL BE INVESTED WITHIN REASONABLE TIME AFTER RECEIPT, AND KEPT INVESTED ACCORDINGLY. 0 0 TO PROVIDE PERPETUAL CARE AND MAINTENANCE OF CEMETERY LOTS, PLOT OR OTHER PARTS. 0 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 X 19 19 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 X RICHARD J MOYLAN PRESIDENT 7187887850 500 25TH STREET BROOKLYN NY 112321755 PETER DAVIDSON CHAIRMAN & DIRECTOR 1.00 5.00 X X 0 0 0 ADRIAN BENEPE DIRECTOR 0.50 2.00 X 0 0 0 ALEXNADRA SWEENEY DIRECTOR 0.50 2.00 X 0 0 0 BEVIN CLINE DIRECTOR 0.50 2.00 X 0 0 0 CARLA P SHEN DIRECTOR 0.50 2.00 X 0 0 0 EARL D WEINER DIRECTOR 0.50 2.00 X 0 0 0 JIM ROSSMAN DIRECTOR 0.50 2.00 X 0 0 0 KATHY KERIMAN-LEICHT DIRECTOR 0.50 2.00 X 0 0 0 KRYSTYNA HOUSER DIRECTOR 0.50 2.00 X 0 0 0 LARK-MARIE ANTON MENCHINI DIRECTOR 0.50 2.00 X 0 0 0 LAUREN B CRAMER DIRECTOR 0.50 2.00 X 0 0 0 MICHAEL HADDAD DIRECTOR 0.50 2.00 X 0 0 0 PAYSON COLEMAN DIRECTOR 0.50 2.00 X 0 0 0 REGINA MYER DIRECTOR 0.50 2.00 X 0 0 0 RONALD G RUSSO ESQ DIRECTOR 0.50 2.00 X 0 0 0 RUDY WYNTER DIRECTOR 0.50 2.00 X 0 0 0 SAM SIFTON DIRECTOR 0.50 2.00 X 0 0 0 SAMUEL G WHITE DIRECTOR 0.50 2.00 X 0 0 0 MICHAEL BROOKS DIRECTOR 0.50 2.00 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 2.50 37.50 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 0 1512160 -261285 0 0 1 0 0 ENDOWED CARE ADDITIONS 900099 231243 231243 SERVICES FOR PERPETUAL CARE 900099 13155 13155 244398 2568261 49143 2519118 9183250 5645410 3537840 3537840 32756 3505084 6350499 326297 0 6024202 43700 562765 77 ALLOCATED EXPENSES 1926171 REPAIRS & MAINTENANCE 883752 UBIT 341 BAD DEBT 212 3417018 1058018 756092 3181173 8175559 143031518 119994865 84855259 68401594 53588 95606 232179556 197423716 6218 6323 31341 42525 37559 48848 X 232141997 197374868 232141997 197374868 232179556 197423716 2933481 -37700613 3 0 X X 0 1 X 1 0 0 HEDGE FUNDS 48976086 F PRIVATE EQUITY FUNDS 12294446 F REAL ESTATE INVESTMENTS 7131062 F 68401594 DUE TO GREEN-WOOD CEMETERY 42525 42525 X -31912879 -37700613 -37700613 5787734 562765 562765 6350499 2854253 0 2854253 562765 562765 3417018 PART X, LINE 2: THE PERPETUAL CARE FUND RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT TO BE SUSTAINED. MANAGEMENT HAS DETERMINED THAT THE PERPETUAL CARE FUND HAD NO UNCERTAIN TAX POSITIONS THAT WOULD REQUIRE FINANCIAL STATEMENT RECOGNITION OR DISCLOSURE. EUROPE (INCLUDING ICELAND & GREENLAND) INVESTMENTS 10193990 CENTRAL AMERICA AND THE CARIBBEAN INVESTMENTS 40949739 0 0 0 0 0 0 51143729 0 51143729 1 0 1 1 1 0 PART III ACCOUNTING METHOD: SCHEDULE F, PART IV THE ORGANIZATION IS NOT REQUIRED TO FILE FORM 5471, FORM 8865 AND FORM 8621 BECAUSE IT DOES NOT MEET THE APPLICABLE THRESHOLD OWNERSHIP OR OTHER FILING REQUIREMENTS OF EACH FORM. THE ORGANIZATION IS REQUIRED TO FILE FORM 926 BECAUSE IT MEETS THE APPLICABLE THRESHOLD OWNERSHIP REQUIREMENT. 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 DIRECTORS AND OFFICERS OF THE PERPETUAL CARE 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 2022. FORM 990, PART VII, COLUMN (F) AND SCHEUDLE 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 VI, SECTION B, LINE 11B THE PERPETUAL CARE FUND 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 IF ANY OFFICER, DIRECTOR, OR OFFICIAL OF GREEN-WOOD KNOWS, BELIEVES, OR HAS REASON TO KNOW OR BELIEVE, THAT A CONFLICT OF INTEREST EXISTS WITH RESPECT TO ANY TRANSACTION INVOLVING GREEN-WOOD, 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. SUCH DISCLOSURE SHOULD BE SUBMITTED TO THE SECRETARY OF GREEN-WOOD, SENT TO GREEN-WOOD'S MAILING ADDRESS. THE SECRETARY SHALL THEN PROVIDE A COPY TO THE CHAIRPERSON OF THE AUDIT COMMITTEE AND THE PRESIDENT. ANNUAL DISCLOSURE STATEMENTS ARE ALSO REQUIRED TO BE COMPLETED BY THE BOARD AND OFFICERS. 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. THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. THE COPIES OF THESE DOCUMENTS ARE KEPT AT THE GREEN-WOOD CEMETERY'S OFFICE AND ONCE REQUESTED IT WILL BE SUPPLIED. THE GREEN-WOOD CEMETERY 500 25TH STREET BROOKLYN NY 11232 135120739 THE ORGANIZATION IS A CEMETERY WHICH HAS TAX EXEMPT STATUS NY 501(C)(13) N/A N/A 0 THE GREEN-WOOD HISTORIC FUND INC 500 25TH STREET BROOKLYN NY 11232 113450678 TO PRESERVE AND RESTORE THE CEMETERY'S HISTORIC & CULTURAL PROPERTY NY 501(C)(3) LINE 7 THE GREEN-WOOD CEMETERY 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 1 0 0