TY 2022 Form 990 Schedule O

efile Public Visual Render ObjectId: 202323129349301832 - Submission: 2023-11-08 TIN: 11-1190044

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
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Attach to Form 990 or 990-EZ.
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Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2022

Open to Public
Inspection

Name of the organization

PINELAWN CEMETERY

Employer identification number

11-1190044

Return Reference	Explanation
FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:	THE PURPOSE OF THE CEMETERY IS TO PROVIDE INTERMENT AND ENTOMBMENT SERVICES AND CARE FOR GRAVES, MAUSOLEUMS, AND LAWN CRYPTS.
FORM 990, PART VI, SECTION A, LINE 2	FAMILY RELATIONSHIP - STEPHEN D LOCKE, JUSTIN D LOCKE, AND ALEXANDRA LOCKE BUSINESS RELATIONSHIP - STEPHEN D LOCKE, MICHAEL F SCEPPA, AND ADAMANDIA ARESTOU ARE BOARD MEMBERS OF THIS ORGANIZATION AND ARE BOARD MEMBERS OF ANOTHER ORGANIZATION
FORM 990, PART VI, SECTION A, LINE 7A	PLOT OWNERS MAY VOTE FOR DIRECTORS AT ANNUAL BOARD MEETING.
FORM 990, PART VI, SECTION B, LINE 11B	THE FORM 990 IS PREPARED BY THE ORGANIZATION'S AUDITOR AND THEN REVIEWED BY THE ORGANIZATION'S INTERNAL ACCOUNTANT. THE INTERNAL ACCOUNTANT REVIEWS THE RETURN WITH THE AUDIT COMMITTEE. THE INTERNAL ACCOUNTANT THEN PROVIDES THE RETURN TO THE ORGANIZATION'S PRESIDENT FOR APPROVAL AND SIGNATURE.
FORM 990, PART VI, SECTION B, LINE 12C	THE ORGANIZATION PRESENTS EACH INTERESTED PERSON WITH A STATEMENT TO BE SIGNED INDICATING THAT THE BOARD MEMBER HAS READ THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND IS IN FULL COMPLIANCE WITH ALL ASPECTS OF THE POLICY.
FORM 990, PART VI, SECTION B, LINE 15	COMPENSATION OF OFFICERS AND KEY EMPLOYEES ARE BROUGHT BEFORE THE BOARD WITH THE EXCEPTION OF THE BOARD MEMBER WHOSE COMPENSATION IS BEING CONSIDERED. THE BOARD DELIBERATES BASED ON STUDIES OF COMPENSATION OF EXECUTIVES IN THE REGION AT SIMILAR SIZED ORGANIZATIONS.
FORM 990, PART VI, SECTION C, LINE 18	THE FORM IS AVAILABLE UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC.
FORM 990, PART VIII, LINE 11A	THIS AMOUNTS REPRESENTS DISTRIBUTIONS PAID TO THE CEMETERY AS OWNER OF LAND SHARE CERTIFICATES.
FORM 990, PART IX, LINE 24E	PRE-NEED BRONZE EXPENSES 1,129,450. LAWN CRYPTS 952,703. MATERIALS, SUPPLIES & SERVICES - ALLOCABLE ITEMS 915,646. BRONZE 717,696. MATERIALS, SUPPLIES & SERVICES - GRAVE DECORATIONS 593,405. EQUIPMENT PURCHASES 424,038. FURNITURE AND FIXTURES 339,942. MATERIALS, SUPPLIES & SERVICES - GRAVE LINERS 299,385. RETENTION SALES CANCELLATIONS - REFUNDS 293,369. MATERIALS, SUPPLIES & SERVICES - INTERMENTS 281,642. FEATURES 244,008. SECURITY 183,070. GUARD BOOTH 113,289. MATERIALS, SUPPLIES & SERVICES - CRYPT INSCRIPTIONS 91,865. PAYMENTS UNDER DEFERRED COMPENSATION PLAN 90,317. MATERIALS, SUPPLIES & SERVICES - ENTOMBMENTS 88,082. ADMINISTRATIVE 51,802. N.Y.S. CEMETERY BOARD VANDALISM ASSESSMENT 22,245. N.Y.S. CEMETERY BOARD ASSESSMENT 13,302. NATIONAL CEMETERY INTERMENT TAXES 369. OTHER DISBURSEMENTS AWAITING REFUND -330,236.

Return Reference

Explanation

FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:

THE PURPOSE OF THE CEMETERY IS TO PROVIDE INTERMENT AND ENTOMBMENT SERVICES AND CARE FOR GRAVES, MAUSOLEUMS, AND LAWN CRYPTS.

FORM 990, PART VI, SECTION A, LINE 2

FAMILY RELATIONSHIP - STEPHEN D LOCKE, JUSTIN D LOCKE, AND ALEXANDRA LOCKE BUSINESS RELATIONSHIP - STEPHEN D LOCKE, MICHAEL F SCEPPA, AND ADAMANDIA ARESTOU ARE BOARD MEMBERS OF THIS ORGANIZATION AND ARE BOARD MEMBERS OF ANOTHER ORGANIZATION

FORM 990, PART VI, SECTION A, LINE 7A

PLOT OWNERS MAY VOTE FOR DIRECTORS AT ANNUAL BOARD MEETING.

FORM 990, PART VI, SECTION B, LINE 11B

THE FORM 990 IS PREPARED BY THE ORGANIZATION'S AUDITOR AND THEN REVIEWED BY THE ORGANIZATION'S INTERNAL ACCOUNTANT. THE INTERNAL ACCOUNTANT REVIEWS THE RETURN WITH THE AUDIT COMMITTEE. THE INTERNAL ACCOUNTANT THEN PROVIDES THE RETURN TO THE ORGANIZATION'S PRESIDENT FOR APPROVAL AND SIGNATURE.

FORM 990, PART VI, SECTION B, LINE 12C

THE ORGANIZATION PRESENTS EACH INTERESTED PERSON WITH A STATEMENT TO BE SIGNED INDICATING THAT THE BOARD MEMBER HAS READ THE ORGANIZATION'S CONFLICT OF INTEREST POLICY AND IS IN FULL COMPLIANCE WITH ALL ASPECTS OF THE POLICY.

FORM 990, PART VI, SECTION B, LINE 15

COMPENSATION OF OFFICERS AND KEY EMPLOYEES ARE BROUGHT BEFORE THE BOARD WITH THE EXCEPTION OF THE BOARD MEMBER WHOSE COMPENSATION IS BEING CONSIDERED. THE BOARD DELIBERATES BASED ON STUDIES OF COMPENSATION OF EXECUTIVES IN THE REGION AT SIMILAR SIZED ORGANIZATIONS.

FORM 990, PART VI, SECTION C, LINE 18

THE FORM IS AVAILABLE UPON REQUEST.

FORM 990, PART VI, SECTION C, LINE 19

NO DOCUMENTS AVAILABLE TO THE PUBLIC.

FORM 990, PART VIII, LINE 11A

THIS AMOUNTS REPRESENTS DISTRIBUTIONS PAID TO THE CEMETERY AS OWNER OF LAND SHARE CERTIFICATES.

FORM 990, PART IX, LINE 24E

PRE-NEED BRONZE EXPENSES 1,129,450. LAWN CRYPTS 952,703. MATERIALS, SUPPLIES & SERVICES - ALLOCABLE ITEMS 915,646. BRONZE 717,696. MATERIALS, SUPPLIES & SERVICES - GRAVE DECORATIONS 593,405. EQUIPMENT PURCHASES 424,038. FURNITURE AND FIXTURES 339,942. MATERIALS, SUPPLIES & SERVICES - GRAVE LINERS 299,385. RETENTION SALES CANCELLATIONS - REFUNDS 293,369. MATERIALS, SUPPLIES & SERVICES - INTERMENTS 281,642. FEATURES 244,008. SECURITY 183,070. GUARD BOOTH 113,289. MATERIALS, SUPPLIES & SERVICES - CRYPT INSCRIPTIONS 91,865. PAYMENTS UNDER DEFERRED COMPENSATION PLAN 90,317. MATERIALS, SUPPLIES & SERVICES - ENTOMBMENTS 88,082. ADMINISTRATIVE 51,802. N.Y.S. CEMETERY BOARD VANDALISM ASSESSMENT 22,245. N.Y.S. CEMETERY BOARD ASSESSMENT 13,302. NATIONAL CEMETERY INTERMENT TAXES 369. OTHER DISBURSEMENTS AWAITING REFUND -330,236.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2022

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