2024-07-02T11:29:40-07:00 2023-12-31 061533072 WollackLewitz LLC 36 Elm Street Old Saybrook CT 06475 990 2023-01-01 066038777 THE RIVER VIEW CEMETERY INC RIVE PO Box 14 Essex CT 06426 MARLA BOGAERT Treasurer 2024-07-02 true MARLA BOGAERT 999009999 true JOSEPH J WOLLACK CPA P01217255 8603884451 2 AAL1 IAL1 FAL1 2023 2023-04-26 12:10:37Z DAVID SISTARE PO Box 14 Essex CT 06426 313216 false X www.riverviewcemetery.org X 1922 CT Cemetery Association 8 8 0 8 0 0 19750 22750 104967 184951 0 124717 207701 40000 40000 0 0 0 0 152496 179884 192496 219884 -67779 -12183 4100671 4088488 0 4100671 4088488 Cemetery Association false false Preservation and maintenance of historic cemeteries located in Essex, Connecticut and the donation of funds to benefit the region. River View Cemetery has contracted with a professional cemetery stone restoration contractor to restore and repair, as best as possible, damaged grave markers in the ancient section of the cemetery only. The goal is to bring them back to the best condition possible and to capture the inscriptions and related history. This is expected to be a multiyear project totaling approximately $140,000. The Organization has over 250 members. false false false false false false false false true false false false false false true true false false false false false false false false false false true false false false false false false false false false false false false false false false false true 4 0 true 0 false false false false false false false 0 false false false false false false false X 8 8 false false false false true true true true true false false true true true true true false false false false X MARLA BOGAERT 8603913007 35 PLAINS ROAD PO BOX 950 ESSEX CT 06426 X DAVID SISTARE President 3.00 0.00 X X 0 0 0 BARBARA SARRANTONIO Director 1.00 0.00 X 0 0 0 Richard Mather Vice President 3.00 0.00 X X 0 0 0 BRUCE GLOWAC Director 1.00 0.00 X 0 0 0 KATHY LIFLAND Director 1.00 0.00 X 0 0 0 Frank Flores Director 1.00 0.00 X 0 0 0 MARLA BOGAERT Treasurer 3.00 0.00 X X 0 0 0 Herbert Clark Director 1.00 0.00 X 0 0 0 0 false false false 0 0 LOT SALES 900099 11375 11375 PERPETUAL CARE INCOME 900099 11375 11375 22750 135466 135466 0 0 0 155000 105515 49485 49485 49485 0 0 0 0 207701 22750 184951 40000 0 0 0 0 0 0 0 0 0 0 0 10665 0 0 30000 0 0 2061 0 0 118031 0 0 0 0 0 0 2094 SEXTON 15749 STORAGE RENTAL 1068 Postage and Shipping 216 0 219884 0 0 0 47521 10389 120263 120217 0 0 0 0 0 0 0 0 3932887 3957882 0 0 0 0 4100671 4088488 0 0 X 3821705 3798147 278966 290341 4100671 4088488 4100671 4088488 -12183 X false true X true false 4100671 22750 184950 40000 148029 31853 4088489 4168450 19750 104967 40000 116181 36315 4100671 3975800 35250 297679 40000 70957 29323 4168449 3857453 24700 223067 45000 52680 31740 3975800 3818654 32500 164224 40000 91832 26093 3857453 0.93000 0.07000 false false false X 177701 177701 30000 30000 207701 189884 189884 30000 30000 219884 Part V, Line 4: Intended uses of the endowment fund. The income from the endowment fund is to be used for the care of the lots and the general maintenance and improvement of the cemetery. Surplus funds may be distributed to qualified charitable organizations. Part X : FIN48 Footnote The Organization is exempt from federal income taxes under Section 501(c)(13) of the Internal Revenue Code and application state law.The accounting standards on accounting for uncertainty in income taxes address the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Organization and various positions related to the potential sources of unrelated business taxable income (UBTI). The tax benefits recognized in the financial statements from a tax position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. Management has determined that the Organization does not have any uncertain tax positions and associated unrecognized tax benefits that materially impact the financial statements or related disclosures. Since tax matters are subject to some degree of uncertainty, there can be no assurance that the Organizations tax positions will not be challenged by the taxing authorities. true Community Found of Middlesex PO Box 25 Middletown CT 06457 061477711 30000 0 Community Outreach Essex Rotary Scholarship Foundation Inc PO Box 484 Essex CT 06426 061354326 10000 0 Scholarships 2 0 Grantmaker's Description of How Grants are Used Grantees report the use of funds to the Organization. Form 990, Part VI, Section A, Line 6 A Member is any individual (or successor by heirship) or legal entity holding title to land within River View Cemetery, Inc in Essex, Connecticut. In addition, any person who will agree to help promote the objectives of the Corporation by contributing something to its support may become a Member by a majority vote of the Members present at a duly held meeting of the Board of Directors. Form 990, Part VI, Section A, Line 7a The Directors are elected from the membership at the Annual Meeting of the Members by a majority of those present and voting. The duties of the Board of Directors are to conduct the business of the Corporation. Form 990, Part VI, Section A, Line 7b The River View Cemetery bylaws state that if the board of directors are satisfied that the Organization's resources are adequate to meet its obligation to care for the cemeteries under its control, then the board may recommend a payment for community outreach to one or more qualified entities. The recommendations of the board are subject to the approval of members at their annual meeting or at a special meeting called for that purpose. Form 990, Part VI, Section B, Line 11b The Finance Committee reviews Form 990 before it is filed. Copies are made available to the Board for their review. Form 990, Part VI, Section B, Line 12c Directors and Committee Members are required to attest annually to their familiarity with River View Cemetery, Inc policies and to provide information concerning any possible conflict of interest so that disclosure may, if necessary, be made. Form 990, Part VI, Section C, Line 19 Available upon request.