2024-02-15T12:26:36-06:00 2023-03-31 872525370 CITRIN COOPERMAN ADVISORS LLC 180 PARK AVENUE SUITE 200 FLORHAM PARK NJ 07932 990 2022-04-01 041641320 PROPRIETORS OF MOUNT AUBURN CEMETERY PROP 6176071924 580 MOUNT AUBURN STREET CAMBRIDGE MA 021385517 MATTHEW STEPHENS PRESIDENT & CEO 6176071924 2024-02-15 1 MATTHEW STEPHENS 999009999 1 PAULA VUKSIC P00360739 9732180500 2024-02-15 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z MATTHEW STEPHENS 580 MOUNT AUBURN STREET CAMBRIDGE MA 021385517 16757096 0 X WWW.MOUNTAUBURN.ORG X 1831 MA MOUNT AUBURN CEMETERY INSPIRES ALL WHO VISIT, COMFORTS THE BEREAVED, AND COMMEMORATES THE DEAD IN A LANDSCAPE OF EXCEPTIONAL BEAUTY. 20 19 132 0 425304 393685 963230 2367921 4017453 3709491 7024284 4400640 5828331 4134460 17833298 14612512 6300 4086 0 0 7668507 8966702 0 0 0 5205113 7832349 12879920 16803137 4953378 -2190625 307764438 287571562 2462875 2818398 305301563 284753164 X REFLECTING THE 1831 VISION OF ITS FOUNDERS, MOUNT AUBURN COMMEMORATES THE DEAD IN A LANDSCAPE OF EXCEPTIONAL BEAUTY AND TRANQUILITY; PROVIDING COMFORT AND INSPIRATION TO THE BEREAVED AND THE PUBLIC AS A WHOLE; PROTECTS AND IMPROVES ITS HISTORIC LANDSCAPE, MONUMENTS, ARCHITECTURE, HORTICULTURE AND NATURAL RESOURCES, AND; PROVIDES COMPREHENSIVE CEMETERY SERVICES OF THE HIGHEST STANDARD TO PERSONS OF ALL FAITHS IN SO FAR AS SUCH SERVICES ARE CONSISTENT WITH THE PROTECTION AND PRESERVATION OF MOUNT AUBURN. 0 0 COMMEMORATE THE DEAD IN SURROUNDINGS OF EXCEPTIONAL BEAUTY AND TRANQUILITY THAT PROVIDE COMFORT AND INSPIRATION TO THE BEREAVED AND THE PUBLIC AS A WHOLE. PROTECT AND IMPROVE MOUNT AUBURN AS AN HISTORIC GARDEN CEMETERY, PRESERVING ITS MONUMENTS AND ARCHITECTURE WHILE ENHANCING ITS HORTICULTURE AND NATURAL RESOURCES. PROVIDE COMPREHENSIVE CEMETERY SERVICES OF THE HIGHEST STANDARD TO PERSONS OF ALL FAITHS CONSISTENT WITH THE PROTECTION AND PRESERVATION OF MOUNT AUBURN. 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 0 1 0 1 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 96 0 1 132 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 20 19 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X MATTHEW STEPHENS 6175477105 580 MOUNT AUBURN STREET CAMBRIDGE MA 02138 X STEPHENS MATTHEW RYAN PRESIDENT & CEO / TRUSTEE 38.46 1.54 X X 336660 0 37192 AIRASIAN ROBERT J TRUSTEE 1.30 0.00 X 0 0 0 ANDERSON ELIZA S TRUSTEE 1.30 0.05 X 0 0 0 BASNIGHT TODD TRUSTEE 1.30 0.00 X 0 0 0 COOLIDGE LINDSAY LEARD TRUSTEE 1.30 0.05 X 0 0 0 COOPER THOMAS TRUSTEE THROUGH 06/2022 1.30 0.00 X 0 0 0 CORCORAN JOHN TRUSTEE 1.30 0.00 X 0 0 0 HARA DEAN CHAIR 1.30 0.05 X X 0 0 0 HUNNEWELL JR JAMES F TRUSTEE 1.30 0.00 X 0 0 0 JACOBY PATRICIA B TRUSTEE 1.30 0.05 X 0 0 0 JAO PATRICIA TRUSTEE 1.30 0.00 X 0 0 0 KUENSTNER PAUL TRUSTEE 1.30 0.00 X 0 0 0 LAIRD PHILIP SECRETARY 1.30 0.00 X X 0 0 0 LEVITTT JAMES N TRUSTEE 1.30 0.00 X 0 0 0 MANN CHRISTINA TRUSTEE 1.30 0.00 X 0 0 0 MCDONNELL SEAN TREASURER 1.30 0.05 X X 0 0 0 MEAD SUSAN ELREDGE TRUSTEE 1.30 0.00 X 0 0 0 MORRIS TONY TRUSTEE 1.30 0.00 X 0 0 0 MORTIMER CAROLINE TRUSTEE THROUGH 06/2022 1.30 0.00 X 0 0 0 NASH LAURA TRUSTEE THROUGH 12/2022 1.30 0.00 X 0 0 0 PEETZ-LARSEN NEILS C TRUSTEE 1.30 0.00 X 0 0 0 PEISER RICK TRUSTEE 1.30 0.00 X 0 0 0 REECE FRANKLIN TRUSTEE 1.30 0.00 X 0 0 0 ALBANO MICHAEL A EXECUTIVE VICE PRESIDENT & CFO 38.46 1.54 X 236195 0 64306 FRASER CHARLES A VICE PRESIDENT OF PRESERVATION & FACILITIES 39.23 0.77 X 152122 0 56323 HARVEY BREE D VICE PRESIDENT OF CEMETERY & VISITOR SERVICES 36.92 3.08 X 154915 0 46946 BENDAVID-VAL RONNIT VICE PRESIDENT OF HORTICULTURE & LANDSCAPE 40.00 0.79 X 36173 0 5941 BROWN BETH VICE PRESIDENT OF INSTITUTIONAL ADVANCEMENT 0.00 40.00 X 101731 0 16421 WINSLOW MARGARET L CURATOR OF HISTORICAL COLLECTIONS & ARCHIVES 39.23 0.77 X 120304 0 29995 TREANOR BRIAN D DIRECTOR PF INFORMATION TECHNOLOGY 40.08 0.00 X 106752 0 19601 HOLMAN JAMES DIRECTOR OF CEMETERY DEVELOPMENT 40.00 0.00 X 105954 0 37532 COLLINS DENNIS HORTICULTURE CURATOR 40.00 0.00 X 103860 0 33135 1454666 0 347392 9 0 1 0 MATHEWS NIELSEN LANDSCAPE ARCHITECTS P 120 BROADWAY SUITE 1040 NEW YORK NY 10271 LANDSCAPE ARCHITECTS 575064 MASARY STUDIOS 15 CHANNEL CENTER ST105 BOSTON MA 02210 CONSTRUCTION 546110 RP MARZILLI 21A TROTTER DR MEDWAY MA 02053 CONSTRUCTION 337971 WHITE BUILDERS INC 73 PLEASANT ST 4136 WOBURN MA 01801 CONSTRUCTION 311890 KING & BISHOP 470 WASHINGTON ST STE 5 NORWOOD MA 02062 RECRUITING SERVICES 271643 12 2258203 109718 2367921 CEMETERY PROGRAM 900099 3709491 3709491 3709491 2458178 425304 2032874 1921392 21070 0 0 1921392 21070 1942462 1942462 6264100 2144584 4119516 4119516 MISCELLANEOUS REVENUE 900099 14944 14944 14944 14612512 7829007 425304 3990280 4086 1407127 5589947 535471 763835 670322 22560 64410 480989 368094 54053 190124 373129 364876 81541 165967 5039 1863636 228035 UBIT TAX 40770 CONTRACTED WORK 1518041 CHRISTMAS CANDLE LIGHTI 767452 GROUNDSKEEPING 730948 512685 16803137 878673 25254310 4992038 3328058 3216325 2810752 362519 296309 57906627 18205169 38332897 39701458 259891928 214010240 90058 2170435 307764438 287571562 953694 943241 43354 53372 1465827 1821785 2462875 2818398 X 305301563 284753164 305301563 284753164 307764438 287571562 X -2190625 -18522357 164583 X 0 1 X 1 0 233412844 233412844 223755122 1679129 8270170 291577 233412844 168405785 63177323 7827986 223755122 187013657 -11291267 7316605 168405785 186996062 6300720 6283125 187013657 0 0 4831657 4831657 42707343 13842189 28865154 6437423 3459564 2977859 3930204 903416 3026788 39701458 PENSION LIABILITY 1315147 SECURITY DEPOSITS 6638 LINE OF CREDIT 500000 1821785 X PART V, LINE 4: THE ORGANIZATION'S ENDOWMENT CONSISTS OF CASH AND INVESTMENTS WITHOUT DONOR RESTRICTIONS AND WITH DONOR RESTRICTIONS. NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. BOARD DESIGNATED FUNDS WITHOUT DONOR RESTRICTIONS ARE FOR OPERATIONS AND SUPPORT FOR THE ORGANIZATION, AND ARE SUPPORTED BY INVESTMENT GAINS, DIVIDENDS AND INTEREST AS WELL AS DIRECT SOURCES OF OPERATING RECEIPTS. FUNDS WITH DONOR RESTRICTIONS THAT ARE PERPETUAL IN NATURE, ARE DRIVEN BY DONOR INTENT AND ARE ADMINISTRATED TO HAVE NET GAINS DERIVED IN A CONSERVATIVE MANNER PART X, LINE 2: THE CEMETERY AND FRIENDS ARE EXEMPT FROM FEDERAL AND STATE INCOME TAXES, AND ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO FEDERAL AND STATE INCOME TAXES ON UNRELATED BUSINESS INCOME, IF ANY. THE ORGANIZATION FILES INFORMATIONAL TAX RETURNS AS REQUIRED BY THE CODE. THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC TOPIC 740 INCOME TAXES. THIS TOPIC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT PROCESS FOR FINANCIAL STATEMENT RECOGNITION OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE TOPIC ALSO PROVIDES GUIDANCE ON RECOGNITION, DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AT MARCH 31, 2023 AND 2022, MANAGEMENT BELIEVES THAT THE ORGANIZATION HAS NO MATERIAL UNCERTAIN TAX POSITIONS. FORM 990, PART XI, LINE 9, CHANGES IN NET ASSETS: CHANGE IN PENSION LIABILITY 164,583 CAYMAN ISLANDS 0 0 EATON VANCE PFIC INVESTMENTS 4433670 0 0 0 0 0 0 4433670 0 4433670 1 0 0 0 1 0 PART III ACCOUNTING METHOD: X X X 0 1 0 STEPHENS MATTHEW RYAN PRESIDENT & CEO / TRUSTEE 335010 0 0 0 1650 0 7602 0 29590 0 373852 0 0 0 ALBANO MICHAEL A EXECUTIVE VICE PRESIDENT & CFO 206495 0 27500 0 2200 0 42096 0 22210 0 300501 0 0 0 FRASER CHARLES A VICE PRESIDENT OF PRESERVATION & FAC 149922 0 0 0 2200 0 27028 0 29295 0 208445 0 0 0 HARVEY BREE D VICE PRESIDENT OF CEMETERY & VISITOR 152715 0 0 0 2200 0 17654 0 29292 0 201861 0 0 0 WINSLOW MARGARET L CURATOR OF HISTORICAL COLLECTIONS & 118104 0 0 0 2200 0 22746 0 7249 0 150299 0 0 0 PART I, LINE 4B 457 PLAN 1. MICHAEL ALBANO - $8,098 2. DAVID BARNETT - $8,663 3. CHARLES FRASER - $4,675 4. BREE HARVEY - $4,532 FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF TRUSTEES MAKES RECOMMENDATIONS TO THE PROPRIETORS OF THE CEMETERY OF MOUNT AUBURN FOR THE ELECTION OF ANY TRUSTEES AND FOR ANY BY-LAW CHANGES. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 IS GIVEN TO MEMBERS OF THE GOVERNING BODY FOR REVIEW AND APPROVAL PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST DISCLOSURE FORMS ARE REQUIRED ANNUALLY. FORM 990, PART VI, SECTION B, LINE 15A THE PROCESS FOR DETERMINING COMPENSATION OF THE ORGANIZATION'S TOP MANAGEMENT POSITIONS IS DONE BY INDEPENDENT REVIEW. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FINANCIAL STATEMENTS, AND THE FORM 990 AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A, COLUMN B: SEVERAL OF THE TRUSTEES OF MOUNT AUBURN CEMETERY ARE TRUSTEES OF THE FRIENDS OF MOUNT AUBURN CEMETERY. EACH OF THESE TRUSTEES WORKS LESS THAN ONE HOUR PER WEEK ON THE BUSINESS OF THIS RELATED ORGANIZATION. FORM 990, PART XI, LINE 9: CHANGE IN PENSION LIABILITY 164,583. FRIENDS OF MOUNT AUBURN CEMETERY - 580 MOUNT AUBURN STREET CAMBRIDGE MA 02138 223084639 CEMETERY FUNDRAISING AND FUNDRAISING MA 501(C)(3) LINE 7 0 0 0 1 0 0 0 0 0 0 0 0 1 0 1 1 0 0 0 0