2024-11-15T22:47:54-08:00 2023-12-31 460581060 CFO Direct LLC 6130 Park Lane South 43 Park City UT 840984233 990 2023-01-01 220989465 Rosemount Memorial Park Assn ROSE 7325304045 68 White St Suite 7-121 Red Bank NJ 07701 Louis Cicalese President 7325304045 2024-11-14 true true David Jacobs P01887171 7605009090 X 2023 2024-10-15 13:58:12Z X Louis Cicalese 68 White St Suite 7-121 Red Bank NJ 07701 2235992 false X N/A X 1944 NJ Cemetery, located at 1109 Neck Lane Elizabeth NJ, services thousands of families with their burial, entombment and cremation needs. 5 0 17 0 0 2031034 2080786 -12985 17215 118335 137991 2136384 2235992 0 0 65619 11833 0 0 2086166 1705012 2151785 1716845 -15401 519147 5955261 6390567 2697965 2323838 3257296 4066729 Cemetery services thousands of families with their burial, entombment and cremation needs. false false Cemetery services thousands of families with their burial, entombment and cremation needs. false false false false false false false false true true false false true true false false false false false false false false false false false false false false true false false false true true true false false false false false true false false true 10 0 true 17 true false false false false false false false 0 false false false false false false false X 5 0 true false false false false true true true true false false true true true true true true true true false X Louis Cicalese 7325304045 68 White St Suite 7-121 Red Bank NJ 07701 X Louis Cicalese President 10.00 30.00 X X 10833 434627 0 Michael Baratta Vice President 0.00 30.00 X X 0 114634 0 Enrique Perez Trustee 0.00 0.50 X 500 0 0 Michael Carvin Trustee 0.00 0.00 X 500 0 0 David Jacobs Trustee 0.00 0.50 X 0 0 0 11833 549261 0 false true false Death Care Services 80 Waterman Ave Rumson NJ 07760 Death Care Services 114634 Libitina Co 2 Hartford Dr Ste 201 Tinton Falls NJ 07701 Sales/Marketing, Admin 434627 4 0 Cemetery Services Income 812900 148458 148458 Crematorium Income 812900 573250 573250 Hub Service Fees 812900 213700 213700 Pre Need Sales 812900 916605 916605 Pre-owned Inter/Entomb 812900 164220 164220 64553 64553 2080786 17215 17215 0 0 0 0 0 0 0 Interest 900099 32677 32677 M&P Trust Funds Income 900004 105442 105442 Other Income 900099 -128 -128 137991 2235992 2235992 X 0 0 0 0 11833 11333 0 0 0 0 0 0 0 0 0 0 0 0 8170 8170 0 0 0 0 0 0 0 0 0 86654 86654 0 General & Admin Expense 402521 402521 Cemetery Operating Expenses 350846 350846 Sales & Marketing Services 329641 329641 Crematorium Operating Expenses 290238 290238 236942 236942 1716845 1716345 0 0 130280 99107 505514 216602 0 682582 808302 0 0 930450 1007580 0 0 1764659 920990 930323 843669 0 0 0 0 2776112 3415307 5955261 6390567 2688437 2318465 9528 5373 2697965 2323838 X 3257296 4066729 3257296 4066729 5955261 6390567 X 519147 290286 X false false false 2676984 104980 287884 102578 2967270 2572793 79292 101187 76288 2676984 2458773 71324 123984 81288 2572793 2266783 57630 209358 74998 2458773 2183191 48154 120233 84795 2266783 1.00000 false false false 33348 33348 339831 339831 1388777 579036 809741 2703 2123 580 843669 Building Maintenance Fund 123777 Construction in Progress 418297 Due from Employees Escrow Sunnyside 3 Exchanges 29740 Maintenance and Preservation Fund 2843493 rounding 3415307 Payroll Liabilities 5373 5373 Part V, Line 4: Intended uses of the endowment fund. Cemetery Maintenance and Preservation false false false Louis Cicalese President 10833 434627 10833 434627 Libitina Co Pres/Trustee 434627 Sales & Mkg / Admin Exp false Death Care Services VP/Trustee 114634 Death Care Services false Louis Cicalese Pres/Trustee 10833 Salary false Form 990, Part VI, Section A, Line 2 Michael Baratta is the sole member of a related company, Death Care Services. David Jacobs operates a company performing accounting for related company, Libitina Co. Louis Cicalese was employed by the Organization and is President of Libitina Co, Machpelah Cemetery Assoc, Mount Prospect Cemetery, Ernst Memorial Cemetery and Ruffin Cemetery Form 990, Part VI, Section A, Line 7a The cemetery's lot owners elect all the Board of Trustees at their annual lot owners' meeting. Form 990, Part VI, Section A, Line 7b The Board of Trustees serves at the pleasure of cemetery's lot owners to whom their decisions are reported and approved at the lot owners annual meeting. Additionally, the Board of Trustees is subject to the rules and regulations of the NJ State Cemetery Board government organization that licenses cemeteries and oversees their operation under the jurisdiction of the NJ State Attorney General's office. Form 990, Part VI, Section B, Line 11b The Board of Trustees reviews the financial statement compilations used to prepare the organization's Form 990 and is given an opportunity to also review the 990 before it is filed at a special or regularly scheduled meeting of the Board. Form 990, Part VI, Section B, Line 12c Full disclosure of agreements that might give rise to conflict are made before the board of trustees and lot owners at least annually including reports on all fees paid and/or accrued together with the business purpose and benefits to the cemetery operations. Form 990, Part VI, Section B, Line 15a The Board of Trustees conducts annual reviews of industry practices, compensation packages currently considered standard and affordable for the cemetery while at the same sufficiently competitive to attract the best personnel in management key positions. Form 990, Part VI, Section B, Line 15b The Board of Trustees conducts annual reviews of industry practices, compensation packages currently considered standard and affordable for the cemetery while at the same sufficiently competitive to attract the best personnel in management key positions. Form 990, Part VI, Section C, Line 19 Copies are provided by regular mail upon receipt of written requests Form 990, Part IX, Line 24e Bad Debt: Column (A) - Total = $12772; Column (B) - Program Services = $12772; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Burial Expense: Column (A) - Total = $6303; Column (B) - Program Services = $6303; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Grave Buybacks: Column (A) - Total = $3750; Column (B) - Program Services = $3750; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Inscription Costs: Column (A) - Total = $10220; Column (B) - Program Services = $10220; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e M&P Funding: Column (A) - Total = $108191; Column (B) - Program Services = $108191; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Mauso Emblm/Porcln Photos: Column (A) - Total = $3979; Column (B) - Program Services = $3979; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e rounding: Column (A) - Total = $1; Column (B) - Program Services = $1; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Sales Comm & Related Costs: Column (A) - Total = $91726; Column (B) - Program Services = $91726; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part XI, Line 9 Maintenance & Preservation Fund Net Additions = $290286 Machpelah Cemetery Assoc 5810 Tonnelle Avenue North Bergen NJ 07047 221083260 Cemetery Operation NJ 501c13 na false Mount Prospect Cemetery Company 2600 Heck Avenue Neptune City NJ 07753 364621884 Cemetery Operation NJ 501c13 na false Ernst Memorial Cemetery Corporation 328 Emston Road Parlin NJ 088591937 200118732 Cemetery Operations NJ 501c13 na false Ruffin Cemetery Corp 11 Bowles Lane Tinton Falls NJ 07724 201723344 Cemetery Operation NJ 501c13 na false Death Care Services 80 Waterman Avenue Rumson NJ 07760 136722124 Operations/Sales Support NJ na false false Libitina Co 2 Hartford Dr Ste 201 Tinton Falls NJ 07701 881974834 Sales & Marketing NJ na S Corp false false false false false false false false false false false false true true false false false false false true Machpelah Cemetery Assoc s 30363 Promissory Note Mount Prospect Cemetery Company l 130500 Invoice Ernst Memorial Cemetery Corporation l 51700 Invoice Ruffin Cemetery Corp l 31500 Invoice Ruffin Cemetery Corp s 2315 Promissory Note Death Care Services m 114634 Invoice Libitina Co m 434627 Invoices