2024-05-15T06:12:34-05:00 2023-12-31 221478099 COHNREZNICK LLP 101 CRAWFORDS CORNER ROAD STE 2316 HOLMDEL NJ 07733 990 2023-01-01 222889972 NEW JERSEY FUNERAL SERVICE EDUCATION CORP NEWJ 7329749444 PO BOX L MANASQUAN NJ 08736 BARBARA GUINTA COO/CFO 7329749444 2024-05-14 1 BARBARA GUINTA 999009999 1 LORI ROTHE YOKOBOSKY CPA P01273422 7325780700 2024-05-13 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z BARBARA GUINTA PO BOX L MANASQUAN NJ 08736 189347 0 X N/A X 1988 NJ COMMUNITY, PUBLIC AND ALLIED PROFESSIONAL OUTREACH RELATED TO DYING, DEATH, SUICIDE, GRIEF AND FUNERALS, AND THE PROVISION OF MORTUARY SCHOOL SCHOLARSHIPS. 7 7 0 9 0 0 28275 10080 170618 164441 8231 14826 0 0 207124 189347 6348 11500 0 0 0 0 0 0 0 164663 141480 171011 152980 36113 36367 1520066 1556668 93 328 1519973 1556340 COMMUNITY, PUBLIC AND ALLIED PROFESSIONAL OUTREACH RELATED TO DYING, DEATH, SUICIDE, GRIEF AND FUNERALS, AND THE PROVISION OF MORTUARY SCHOOL SCHOLARSHIPS. 0 0 103393 7014 166316 THE ORGANIZATION CONDUCTED VARIOUS EDUCATIONAL ACTIVITIES RELEVANT TO THE FUNERAL INDUSTRY. A TOTAL OF 1,965 REGISTRANTS PARTICIPATED IN WEBINARS, IN-PERSON SEMINARS AND TRAINING, COVERING TOPICS SUCH AS THE RIGHT TO CONTROL AND CHAIN OF CUSTODY; PREVENTING INJURIES; COMPLYING WITH FTC AND MORTUARY BOARD DISCLOSURES; OSHA PAPERWORK OBLIGATIONS; ETHICS; THE SSI/MEDICAID RESOURCE EXCLUSION; AND PRENEED ARRANGEMENT PAPERWORK. THE ORGANIZATION ALSO SUPPORTED GRIEF AND BEREAVEMENT INITIATIVES THROUGH ITS COMMUNITY SERVICE OUTREACH PROGRAM. 103393 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 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 0 0 0 0 1 4 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 NJ X BARBARA GUINTA 7329749444 1977 ROUTE 34 WALL NJ 07719 X JONATHAN R BENDER TRUSTEE 1.00 X 0 0 0 KEVIN R LATHAM TREASURER (TO 9/2023) 1.00 X X 0 0 0 M ALLISON STILL TRUSTEE 1.00 X 0 0 0 OSWALD R BOYKINS TRUSTEE 1.00 X 0 0 0 ROSA E HERNANDEZ SECRETARY (STARTING 9/2023) 1.00 X X 0 0 0 RYAN M BUCKLAND CHAIR 1.00 X X 0 0 0 SCOTT C LARKIN TRUSTEE 1.00 X 0 0 0 SHAWN'TE HARVELL CFSP TREASURER 1.00 X X 0 0 0 TARA SCARPONI-DANNIBALLE CHAIR (TO 9/2023) 1.00 X X 0 0 0 BARBARA D GUINTA COO/CFO 1.00 X 0 0 0 GEORGE R KELDER JR CFSP CEO/EXECUTIVE DIRECTOR 4.00 X 0 0 0 0 0 0 0 0 0 0 0 10080 10080 SEMINAR & PROGRAM REVE 611600 164441 164441 164441 14826 14826 189347 164441 0 14826 5000 5000 6500 6500 80350 60262 20088 29295 29295 400 400 5999 5999 114 114 SEMINAR AND PROGRAM 25118 25118 204 204 152980 103393 49587 0 405357 410514 248364 269040 350 859182 866724 7163 10040 1520066 1556668 93 328 93 328 X 1519973 1556340 1519973 1556340 1520066 1556668 36367 0 X 0 1 X 1 0 X 17470 11110 12550 28275 8205 77610 201860 111045 161675 170618 166316 811514 219330 122155 174225 198893 174521 889124 0 0 0 889124 1212 682 125396 8231 14826 150347 1212 682 125396 8231 14826 150347 220542 122837 299621 207124 189347 1039471 0.85540 0.84900 0.14460 0.15100 X 0 INVESTMENT IN AFFILIATE 866724 C 866724 X 189347 0 189347 0 189347 152980 0 152980 0 152980 PART X, LINE 2: NJFSEC IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND, THEREFORE, HAS MADE NO PROVISION FOR FEDERAL INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. AS A 501(C)(3), NJFSEC IS ALSO EXEMPT FROM NEW JERSEY SALES AND CORPORATE INCOME TAXES. NJFSEC HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE NOT TO BE A "PRIVATE FOUNDATION" WITHIN THE MEANING OF SECTION 509(A)(1) OF THE INTERNAL REVENUE CODE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY NJFSEC AND HAS CONCLUDED THAT, AS OF DECEMBER 31, 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY, ASSET, OR DISCLOSURE IN THE FINANCIAL STATEMENTS. NJFSEC IS SUBJECT TO EXAMINATION BY THE FEDERAL TAXING AUTHORITIES UP TO THREE YEARS FROM THE EXTENDED DUE DATE OF THE TAX RETURN. MANAGEMENT BELIEVES IT IS NO LONGER SUBJECT TO FEDERAL INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. 1 MORTUARY SCHOOL SCHOLARSHIPS 2 6500 PART I, LINE 2: NJFSEC SCHOLARSHIPS ARE OPEN ONLY TO NJ RESIDENTS WHO INTEND TO BECOME LICENSED AS A NJ FUNERAL DIRECTOR AND WHO ARE CURRENTLY REGISTERED AS AN INTERN WITH THE NJ STATE BOARD OF MORTUARY SCIENCE. THE ORGANIZATION REQUIRES SCHOLARSHIP APPLICANTS TO SUBMIT AN APPLICATION AND PARTICIPATE IN AN IN-PERSON INTERVIEW. OTHER REQUIREMENTS INCLUDE BEING REGISTERED FOR OR CURRENTLY ATTENDING A MORTUARY SCIENCE PROGRAM ACCREDITED BY THE ABFSE, A TRANSCRIPT PROVING THAT A 3.0 GPA OR HIGHER WAS MAINTAINED IN A PREREQUISITE COLLEGE PROGRAM, TWO LETTERS OF RECOMMENDATION AND AN ESSAY. SCHOLARSHIP DECISIONS ARE MADE BY COMMITTEE AND THE MEETING PROCEEDINGS ARE RECORDED. THE RESULTS ARE COMMUNICATED TO THE NJFSEC BOARD OF TRUSTEES AND RECORDED INTO BOARD MEETING MINUTES. SCHOLARSHIPS ARE AWARDED IN PERSON AT THE GENERAL SESSION OF THE NEW JERSEY STATE FUNERAL DIRECTORS ASSOCIATION, WHICH TAKES PLACE DURING THE NJSFDA ANNUAL CONVENTION. SCHOLARSHIP PACKETS, RECORDS OF MEETING PROCEEDINGS AND BOARD MEETING MINUTES ARE MAINTAINED IN ACCORDANCE WITH THE ORGANIZATION'S RECORD RETENTION POLICY. FORM 990, PART VI, SECTION A, LINE 3 NJFSEC HAS ENTERED INTO A MANAGEMENT AGREEMENT WITH NEW JERSEY FUNERAL DIRECTORS SERVICES, INC. "NJFDS" TO RECEIVE OFFICE SPACE, PERSONNEL AND RELATED SERVICES. THOSE OFFICERS LISTED ON PART VII SECTION A ARE PAID BY NJFDS. FORM 990, PART VI, SECTION B, LINE 11B AFTER THE FORM 990 IS REVIEWED BY THE CFO/COO, IT IS SUBMITTED TO THE AUDIT COMMITTEE FOR FINAL APPROVAL AND THEN DISTRIBUTED TO EACH BOARD MEMBER FOR REVIEW PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE AN ANNUAL "DISCLOSURE OF CONFLICT OF INTEREST" DOCUMENT. THE RESULTS ARE THEN REVIEWED FOR CONFLICTS. THE PROCESS IS OVERSEEN BY THE DIRECTOR OF GOVERNANCE/CORPORATE SECRETARY. FORM 990, PART VI, SECTION B, LINE 15 THOSE OFFICERS WITH DELEGATED AUTHORITY ARE COMPENSATED BY NJFDS, IN ACCORDANCE WITH THE MANAGEMENT AGREEMENT. FORM 990, PART VI, SECTION C, LINE 19 NJFSEC IS COMMITTED TO TRANSPARENCY AS WELL AS THE HIGHEST ETHICAL STANDARDS IN ITS OPERATIONS. ACCORDINGLY, THE NJFSEC BYLAWS, CODE OF CONDUCT AND ETHICS, CONFLICT OF INTEREST POLICY AND RECORD RETENTION POLICY ARE AVAILABLE FOR PUBLIC VIEWING ON THE ORGANIZATION'S WEBSITE. AUDITED FINANCIAL REPORTS AND FORM 990 ARE AVAILABLE UPON REQUEST.