2024-12-20T14:19:01-06:00 2023-12-31 720136870 BOURGEOIS BENNETT LLC 111 VETERANS BLVD SUITE 1700 METAIRIE LA 70005 990 2023-01-01 720535585 HEBREW REST CEMETERY ASSOCIATION INC HEBR 5046157207 6227 ST CHARLES AVENUE NEW ORLEANS LA 70118 CLIFFORD H KERN III EXECUTIVE DIRECTOR AND SECRETARY 5048613693 2024-12-11 1 0 KEITH TREGLE P01336681 5048314949 2023 2024-10-15 13:58:12Z CLIFFORD H KERN III 6227 ST CHARLES AVE NEW ORLEANS LA 70118 393362 0 X HEBREWREST.ORG X 1959 LA MAINTENANCE OF CEMETERIES AND MAUSOLEUM. 12 12 1 0 0 0 3922 0 48500 162550 58121 104556 -3627 -2843 106916 264263 0 0 0 0 38754 43754 0 0 0 190313 220231 229067 263985 -122151 278 3345293 3744046 21122 23697 3324171 3720349 MAINTENANCE OF CEMETERIES AND MAUSOLEUM. 0 0 189972 162550 MAINTENANCE OF CEMETERIES AND MAUSOLEUM 189972 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 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 X CLIFFORD H KERN III 5046157207 6227 ST CHARLES AVENUE NEW ORLEANS LA 70118 STANLEY J COHN COMMISSIONER 1.00 X 0 0 0 LOU GOOD COMMISSIONER 1.00 X 0 0 0 MRS AARON RENEE ZACK PRESIDENT 1.00 X X 0 0 0 ANDREW POLMER COMMISSIONER 1.00 X 0 0 0 STEPHEN SONTHEIMER COMMISSIONER 1.00 X 0 0 0 JOAN COX COMMISSIONER 1.00 X 0 0 0 DIANE AFRICK COMMISSIONER 1.00 X 0 0 0 JUDITH GAINSBURGH COMMISSIONER 1.00 X 0 0 0 SUSAN SIMON TREASURER 1.00 X X 0 0 0 ROBERT KOHN COMMISSIONER 1.00 X 0 0 0 MARK C WALLFISCH VICE PRESIDENT 1.00 X X 0 0 0 CHARLES GLASER COMMISSIONER 1.00 X 0 0 0 CLIFFORD H KERN III EXECUTIVE DIRECTOR AND SEC 15.00 X 41000 0 0 41000 0 0 0 0 0 0 FOGARTY MAINTENANCE 17 ASHLAND DR DESTREHAN LA 70047 MONTHLY MAINTENANCE 116000 1 PERPETUAL CARE FEES 812220 123375 123375 PLOTS 812220 32000 32000 MAUSOLEUM CRYPTS 812220 3925 3925 INTERMENT FEES 812220 2000 2000 URN DEPOSITORIES 812220 1250 1250 162550 68203 68203 6400 9243 -2843 -2843 -2843 156209 119856 36353 36353 36353 264263 162550 0 101713 41000 2754 17913 9026 1218 8346 10440 23772 13416 MAINTENANCE - CEMETERY 121333 SECURITY 8280 COST OF SALES - CRYPT & 6487 263985 45983 63621 120520 144892 48534 83265 112836 106349 4782 4712 796708 486300 334180 310408 2678458 3030799 3345293 3744046 19023 21315 2099 2382 21122 23697 X 3312775 3708953 11396 11396 3324171 3720349 3345293 3744046 278 395900 0 X 1 X 0 1 0 205504 205504 67949 64381 3568 27294 23902 3392 495961 398017 97944 310408 INVESTMENT FEES PAYABLE 2382 2382 X PART X, LINE 2: ACCOUNTING STANDARDS PROVIDE DETAILED GUIDANCE FOR FINANCIAL STATEMENT RECOGNITION, MEASUREMENT, AND DISCLOSURE OF UNCERTAIN TAX POSITIONS RECOGNIZED IN AN ENTITY'S FINANCIAL STATEMENTS. IT REQUIRES AN ENTITY TO RECOGNIZE THE FINANCIAL STATEMENT IMPACT OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL NOT BE SUSTAINED UPON EXAMINATION. AS OF DECEMBER 31, 2023 AND 2022, THE ASSOCIATION BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE. TAX YEARS DECEMBER 31, 2020 AND LATER REMAIN SUBJECT TO EXAMINATION BY THE TAXING AUTHORITIES. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS COMPLETED BY THE INDEPENDENT ACCOUNTANT. FORM 990 IS RECEIVED BY THE EXECUTIVE DIRECTOR AND SECRETARY, CLIFFORD H KERN, III. A COPY IS DISTRIBUTED TO THE BOARD OF COMMISSIONERS FOR REVIEW AND APPROVAL. FORM 990, PART VI, SECTION B, LINE 12C ALL BOARD OF COMMISSIONER MEMBERS AND THE EXECUTIVE DIRECTOR ARE REQUIRED TO COMPLETE A CONFLICT OF INTEREST QUESTIONNAIRE ANNUALLY. THE QUESTIONNAIRE INCLUDES THE CONFLICT OF INTEREST POLICY AND IS DESIGNED TO ADDRESS SUCH MATTERS. THE COMPLETED CONFLICT OF INTEREST QUESTIONNAIRES ARE MAINTAINED BY THE ASSOCIATION'S EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION C, LINE 19 THE FINANCIAL STATEMENTS ARE NOT PROVIDED TO THE PUBLIC, BUT ARE PROVIDED TO THE BOARD OF COMMISSIONERS. HOWEVER, AT THE TIME RIGHTS TO INTERMENT IN PLOTS OR CRYPTS ARE ASSIGNED TO INDIVIDUALS, THE RULES AND REGULATIONS FOR THE MANAGEMENT AND CONDUCT OF THE HEBREW REST CEMETERIES AND DISPERSED OF JUDAH CEMETERY ARE EXPLAINED. UPON PAYMENT OF THE CURRENT CHARGES, A CERTIFICATE IS ISSUED INDICATING THAT THE PAYMENT IN FULL HAS BEEN RECEIVED, INDICATING THE LOCATION OF THE PLOTS OR CRYPTS, AND NAMING THE PERSON OR PERSONS WITH RIGHTS TO INTERMENT IN THE ASSIGNED PLOTS OR CRYPTS.