2024-04-22T15:44:10-05:00 2023-12-31 042536173 LIVINGSTON & HAYNES PC 40 GROVE STREET WELLESLEY MA 024827711 990 2023-01-01 041448440 HOLYHOOD CEMETERY ASSOCIATION HOLY 6173271010 990 LAGRANGE STREET WEST ROXBURY MA 02132 JANE REARDON TREASURER 6173273321 2024-04-22 1 JANE REARDON 999009999 0 MARIA BUNKER P00652618 7812373339 2024-04-22 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z JANE REARDON 990 LAGRANGE STREET WEST ROXBURY MA 02132 17566833 0 X WWW.HOLYHOOD.COM X 1963 MA BURIAL RIGHTS 10 0 20 0 0 0 0 227627 2198434 2512715 2287078 440817 157176 187830 4642688 3368989 0 0 0 0 1594365 1640323 0 0 0 1496848 1568781 3091213 3209104 1551475 159885 47895234 53629210 414824 226348 47480410 53402862 EFFICIENT MANAGEMENT AND OPERATION OF TWO HISTORIC CEMETERIES, HOLYHOOD CEMETARY IN BROOKLINE, MA, AND ST. JOSEPH CEMETERY IN WEST ROXBURY, MA. 0 0 THE CEMETERY DEVELOPS LAND AND SELLS BURIAL RIGHTS IN CEMETERY LOTS AND GRAVES TO INDIVIDUALS, PROVIDES INTERMENTS AS AUTHORIZED AND MAINTAINS THE SOLD LOTS AND GRAVES 0 1 0 0 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 17 0 1 20 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 0 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 X MS JANE REARDON 6173271010 31 CHITTENDEN LANE COHASSET MA 02025 GEORGE A MCLAUGHLIN III PRESIDENT 0.50 0.00 X X 2000 0 0 D MICHAEL COLLINS VICE PRESIDENT 0.50 0.00 X X 3500 0 0 JOHN D GRANDFIELD SECRETARY 0.50 0.00 X X 4000 0 0 JANE REARDON TREASURER 0.50 0.00 X X 14000 0 0 CHRISTOPHER M HAUGHEY DIRECTOR 0.50 0.00 X 2000 0 0 WILLIAM M DRISCOLL DIRECTOR 0.50 0.00 X 4000 0 0 EDWARD F GOODE DIRECTOR 0.50 0.00 X 4000 0 0 RICHARD W TOWLE JR DIRECTOR 0.50 0.00 X 4000 0 0 ELEANOR GREENE DIRECTOR 0.50 0.00 X 3000 0 0 RICHARD F STINSON DIRECTOR 0.50 0.00 X 4000 0 0 ANTHONY T DEMAIO GENERAL MANAGER 40.00 0.00 X 187384 0 14338 KEITH L CHUTE DIR OF CEMETERY OPS 40.00 0.00 X 194203 0 15346 PAMELA J MUIRHEAD ADMIN SYSTEMS MANAGER 40.00 0.00 X 121980 0 27936 KATHLEEN GRUETER ADMINISTRATIVE SERVICES MANAGER 40.00 0.00 X 105368 0 6574 653435 0 64194 4 0 1 0 MORIN'S LANDSCAPINGINC 301 DEPOT ROAD HOLLIS NH 03049 LANDSCAPING 304828 1 227627 227627 INTERMENTS 812900 1181400 1181400 SALE OF LOTS AND GRAVES 812900 943165 943165 FOUNDATIONS AND LINERS 812900 388150 388150 2512715 822532 822532 13809629 6500 14192362 5482 -382733 1018 -381715 -381715 MISCELLANEOUS 812900 187830 187830 187830 3368989 2318830 0 822532 44500 1321785 36095 139040 98903 65571 58400 232227 19224 2037 53579 21878 58036 92636 253501 78009 GROUND MAINTENANCE 428603 CONCRETE LINERS 55097 MISCELLANEOUS 50560 SUPPLIES 38433 60990 3209104 425245 181616 1335553 486004 39236 86600 15983 17807 1058994 1247895 6609347 4942070 1516491 1667277 41079877 47495416 274735 275110 2149120 2171485 47895234 53629210 187197 226348 227627 0 414824 226348 X 47480410 53402862 47480410 53402862 47895234 53629210 X 159885 5621192 141375 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 20494 20494 2567758 1933359 634399 1017550 586944 430606 3003545 2421767 581778 1667277 X 8899329 5621192 141375 5762567 3136762 232227 232227 3368989 2976877 0 2976877 232227 232227 3209104 PART X, LINE 2: THE ASSOCIATION RECOGNIZES THE TAX BENEFIT FROM ANY UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE TAX POSITION. ANY TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE RESOLUTION. MANAGEMENT HAS ANALYZED THE ASSOCIATION'S TAX POSITIONS, AND HAS CONCLUDED THAT NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS SHOULD BE RECORDED RELATED TO UNCERTAIN TAX POSITIONS TAKEN ON RETURNS FILED FOR OPEN YEARS (2020-2022) OR EXPECTED TO BE TAKEN IN THE ASSOCIATION'S 2023 TAX RETURNS. THE ASSOCIATION IDENTIFIES ITS MAJOR TAX JURISDICTIONS AS U.S. FEDERAL; HOWEVER, THE ASSOCIATION IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL CHANGE MATERIALLY IN THE NEXT TWELVE MONTHS. THE ASSOCIATION ALSO FOLLOWS THE POLICY TO RECOGNIZE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS (IF ANY) IN INCOME TAX EXPENSE. NO SUCH INTEREST AND PENALTIES HAVE BEEN RECORDED AS OF DECEMBER 31, 2023 AND 2022. PART XI, LINE 2D - OTHER ADJUSTMENTS: PENSION RELATED CHANGES OTHER THAN NET PERIODIC PENSION COST 141,375. X X X X X 0 0 0 KEITH L CHUTE DIR OF CEMETERY OPS 194203 0 0 0 0 0 6280 0 9066 0 209549 0 0 0 ANTHONY T DEMAIO GENERAL MANAGER 187384 0 0 0 0 0 11871 0 2467 0 201722 0 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS 24 STOCKHOLDERS FORM 990, PART VI, SECTION A, LINE 7A EVERY MARCH OR APRIL THERE IS AN ANNUAL MEETING OF THE CORPORATION WHERE THE SHAREHOLDERS ELECT THE VICE PRESIDENT, THE CLERK, THE TREASURER, AND THE DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THERE ARE TWO (2) DECISIONS THAT REQUIRE STOCKHOLDER APPROVAL; (1) TO AMEND THE BYLAWS, REQUIRES 2/3 MAJORITY VOTE, AND (2) TO PURCHASE OR SELL LAND, REQUIRES 2/3 MAJORITY VOTE. FORM 990, PART VI, SECTION B, LINE 11B REVIEW OF FORM 990 IS AN AGENDA ITEM AT A REGULAR BOARD MEETING. A REPRESENTATIVE OF LIVINGSTON & HAYNES, THE ORGANIZATION'S AUDITING FIRM, REVIEWS THE INFORMATION AND DATA ON THE FORM. FOLLOWING BOARD APPROVAL, THE TREASURER SIGNS THE FORM ON BEHALF OF THE ORGANIZATION. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST QUESTIONNAIRES ARE DISTRIBUTED ANNUALLY TO ALL BOARD MEMBERS. THERE IS CONTINUOUS FOLLOW UP UNTIL ALL SIGNED QUESTIONNAIRES HAVE BEEN RECEIVED. ALL CONFLICT OF INTEREST QUESTIONNAIRES ARE REVIEWED BY THE BOARD ANNUALLY TO DETERMINE IF ANY INFORMATION NEEDS TO BE DISCLOSED IN THE FORM 990. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION COMMITTEE OF BOARD OF DIRECTORS CONDUCTS PERFORMANCE EVALUATION OF GENERAL MANAGER. COMMITTEE REPORTS TO BOARD AT A REGULAR MEETING AND RECOMMENDS AN APPROPRIATE SALARY AND BENEFITS FOR BOARD APPROVAL. COMPARATIVE DATA IS CONSIDERED BY COMPENSATION COMMITTEE. GENERAL MANAGER RECOMMENDS SALARIES AND BENEFITS FOR SUPERVISORS AND ADMINISTRATIVE STAFF AT A REGULAR BOARD MEETING. COMPARATIVE DATA IS GATHERED AND CONSIDERED BY GENERAL MANAGER. MINUTES OF THE BOARD MEETING REFLECTS THE DELIBERATION AND ACTIONS TAKEN. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST FORM 990, PART XI, LINE 9: PENSION RELATED CHANGES OTHER THAN NET PERIODIC PENSION COST 141,375. PART XII, LINE 2C NO CHANGE FROM PRIOR YEAR.