{"success":true,"data":{"_id":111104610,"filings":[{"Organization":{"value":null,"Person":["JAY L IVLER","MATTHEW IVLER","ALLAN KOMITEE","MICHAEL NUSSBAUM","A ALLEN BLOCK","DALE DEGENSHEIN","DOMINICK TARANTINO","JAN NEUMAN"],"Title":["PRESIDENT & DIRECTOR","VICE PRESIDENT & DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY AND TREASURER"],"Hours":[40.0,40.0,0.5,0.5,0.2,0.2,0.2,40.0],"Total Compensation":[387611,197589,16700,18800,13600,11700,13200,227986],"Direct compensation":[325700,159800,16700,18800,13600,11700,13200,181000],"Other compensation":[61911,37789,0,0,0,0,0,46986]},"Basic":{"value":null,"mission":"Mount lebanon cemetery corporation was formed in 1914 and organized as the lebanon cemetery association of queens, inc. by a certificate of incorporation filed in 1929. our mission, then and now, is to maintain and operate a cemetery. services provided include the sale of burial space, to make interments and the maintenance of our grounds.","year":2016,"name":"LEBANON CEMETERY ASSOCIATION OF QUEENS INC","phone":7188210200,"website":"WWW.MOUNTLEBANONCEMETERY.COM","type":"990","affiliation":null,"foreign_countries":["Lebanon"],"principal_officer":"JAY L IVLER","year_formation":1929,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2016-01-01T00:00:00","tax_period_end":"2016-12-31T00:00:00","address":"7800 MYRTLE AVENUE, GLENDALE, NY, 11385, USA","city":"GLENDALE","state":"NY","country":"USA","zip_code":11385},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":5,"Number of employees total":50,"Total Gross UBI":-170984,"Net unrelated business taxable income":-261772,"Number of employees":50,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":7060117,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1559753,"Total revenue":{"value":1559753,"SALES OF LOTS, GRAVES AND CRYPTS":604090,"SERVICE CHARGES":565523,"CARE AND PLANTING SERVICES":390140},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":5487689,"Investment income total":4587439,"Net investment gain":900250,"Income from invest bond proceeds":0},"Other revenues":{"value":12675,"Other total":12675,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":5505804,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":3074373,"Current officers":887186,"Disqualified persons":0,"Other salaries and wages":1471457,"Pension plan contributions":140599,"Other employee benefits":376481,"Payroll taxes":198650},"Other expenses":{"value":2431431,"Management services":0,"Legal":24090,"Accounting":83065,"Lobbying services":0,"Investment management fees":1060510,"Other services":28324,"Advertising":16637,"Office expenses":98408,"Information technology":86629,"Royalties":0,"Occupancy":86858,"Travel":16700,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":84111,"Insurance":211842,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":634257,"MAINTENANCE":488451,"LAND SALES EXPENSE":145806},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":151751016,"Non-interest bearing cash":149517,"Savings and temp cash investments":10016685,"Pledges and grants receivable":0,"Accounts receivable":147328,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":3075314,"Investments publicly traded":131330580,"Investments other":6863309,"Investments program related":0,"Intangible assets":0,"Other assets":168283},"Liabilities":{"value":485679,"Sum of Total Liabilities":0,"Accounts payable, accrued":37616,"Grants payable":0,"Deferred, revenue":75229,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":372834},"Fund balance":{"value":151265337,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":151265337,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.2201540002807319,"percentile":0.7755993412244819},"Liabilities to Assets Ratio":{"score":0.003200499165027007,"percentile":0.5441460474933345},"Operating Reserve Ratio":{"score":27.56200838242698,"percentile":0.9635394994481897},"Officer Compensation Ratio":{"score":0.1611365024980911,"percentile":0.3874235853926674},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.1065878916282667,"percentile":0.13696567969940515},"Asset Growth":{"score":0.00012443154419370373,"percentile":0.32048792946784355},"Independent Voting Board Pct":{"score":0.7142857142857143,"percentile":0.1656041307828256},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5127508040203754,"percentile":0.35433805770477983}},"source_xml":"201733189349303748_public.xml"},{"Organization":{"value":null,"Person":["JAY L IVLER","ALLAN KOMITEE","MICHAEL NUSSBAUM","A ALLEN BLOCK","DALE DEGENSHEIN","DOMINICK TARANTINO","JAN NEUMAN"],"Title":["PRESIDENT & DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY AND TREASURER"],"Hours":[40.0,0.5,0.5,0.2,0.2,0.2,40.0],"Total Compensation":[351707,18100,18100,13600,11700,13200,194864],"Direct compensation":[312008,18100,18100,13600,11700,13200,161700],"Other compensation":[39699,0,0,0,0,0,33164]},"Basic":{"value":null,"mission":"Mount lebanon cemetery corporation was formed in 1914 and organized as the lebanon cemetery association of queens, inc. by a certificate of incorporation filed in 1929. our mission, then and now, is to maintain and operate a cemetery. services provided include the sale of burial space, to make interments and the maintenance of our grounds.","year":2014,"name":"LEBANON CEMETERY ASSOCIATION OF QUEENS INC","phone":7188210200,"website":"WWW.MOUNTLEBANONCEMETERY.COM","type":"990","affiliation":null,"foreign_countries":["Lebanon"],"principal_officer":"JAY L IVLER","year_formation":1929,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2014-01-01T00:00:00","tax_period_end":"2014-12-31T00:00:00","address":"7800 MYRTLE AVENUE, GLENDALE, NY, 11385, USA","city":"GLENDALE","state":"NY","country":"USA","zip_code":11385},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":5,"Number of employees total":54,"Total Gross UBI":-334090,"Net unrelated business taxable income":-483435,"Number of employees":54,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":13031241,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1496477,"Total revenue":{"value":1496477,"SERVICE CHARGES":551377,"SALES OF LOTS, GRAVES AND CRYPTS":535456,"CARE AND PLANTING SERVICES":409644},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":11534764,"Investment income total":4739868,"Net investment gain":6794896,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":5882087,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":3276514,"Current officers":621271,"Disqualified persons":256111,"Other salaries and wages":1179644,"Pension plan contributions":643652,"Other employee benefits":388306,"Payroll taxes":187530},"Other expenses":{"value":2605573,"Management services":0,"Legal":46513,"Accounting":41780,"Lobbying services":0,"Investment management fees":1174112,"Other services":57717,"Advertising":67518,"Office expenses":82398,"Information technology":71774,"Royalties":0,"Occupancy":97190,"Travel":19575,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":35768,"Insurance":195853,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":715375,"MAINTENANCE":565366,"LAND SALES EXPENSE":150009},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":154747503,"Non-interest bearing cash":234253,"Savings and temp cash investments":9704248,"Pledges and grants receivable":0,"Accounts receivable":162260,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":151691,"Land, building, equipment":3197539,"Investments publicly traded":134305548,"Investments other":6842462,"Investments program related":0,"Intangible assets":0,"Other assets":149502},"Liabilities":{"value":509233,"Sum of Total Liabilities":0,"Accounts payable, accrued":224390,"Grants payable":0,"Deferred, revenue":132615,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":152228},"Fund balance":{"value":154238270,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":154238270,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.5486165131931794,"percentile":0.9308573069483453},"Liabilities to Assets Ratio":{"score":0.003290734843068841,"percentile":0.5433193140980577},"Operating Reserve Ratio":{"score":26.30826490665643,"percentile":0.9613987465086206},"Officer Compensation Ratio":{"score":0.1056208451184078,"percentile":0.533676150046861},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.8333333333333334,"percentile":0.20587825144360158},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6216285516235178,"percentile":0.6672364896848901}},"source_xml":"201513209349313031_public.xml"},{"Organization":{"value":null,"Person":["JAY L IVLER","MATTHEW IVLER","A ALLEN BLOCK","DALE DEGENSHEIN","ALLAN KOMITEE","MICHAEL NUSSBAUM","DOMINICK TARANTINO","JAN NEUMAN","ROBERT HOUDE","ALAN HANDLER"],"Title":["PRESIDENT & DIRECTOR","VICE PRESIDENT & DIRECTOR","DIRECTOR","DIRECTOR (THRU 11/7/2017)","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY AND TREASURER","SUPERINTENDENT","LEGAL COUNSEL"],"Hours":[40.0,40.0,0.2,0.2,0.5,0.5,0.2,40.0,40.0,24.0],"Total Compensation":[384790,219946,13600,7200,0,16700,13200,277512,169895,119720],"Direct compensation":[329600,164700,13600,7200,0,16700,13200,187000,122904,105000],"Other compensation":[55190,55246,0,0,0,0,0,90512,46991,14720]},"Basic":{"value":null,"mission":"Mount lebanon cemetery corporation was formed in 1914 and organized as the lebanon cemetery association of queens, inc. by a certificate of incorporation filed in 1929. our mission, then and now, is to maintain and operate a cemetery. services provided include the sale of burial space, to make interments and the maintenance of our grounds.","year":2017,"name":"LEBANON CEMETERY ASSOCIATION OF QUEENS INC","phone":7188210200,"website":"WWW.MOUNTLEBANONCEMETERY.COM","type":"990","affiliation":null,"foreign_countries":["Anguilla","Antigua and Barbuda","Aruba","Bahamas","Barbados","Belize","British Virgin Islands","Caribbean Netherlands","Cayman Islands","Costa Rica","Cuba","Curaçao","Dominica","Dominican Republic","El Salvador","Grenada","Guadeloupe","Guatemala","Haiti","Honduras","Jamaica","Martinique","Montserrat","Nicaragua","Panama","Puerto Rico","Saint Barthélemy","Saint Kitts and Nevis","Saint Lucia","Saint Martin","Saint Vincent and the Grenadines","Sint Maarten","Trinidad and Tobago","Turks and Caicos Islands","United States Virgin Islands"],"principal_officer":"JAY L IVLER","year_formation":1929,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2017-01-01T00:00:00","tax_period_end":"2017-12-31T00:00:00","address":"7800 MYRTLE AVENUE, GLENDALE, NY, 11385, USA","city":"GLENDALE","state":"NY","country":"USA","zip_code":11385},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":4,"Number of employees total":46,"Total Gross UBI":-407207,"Net unrelated business taxable income":-534008,"Number of employees":46,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":13452221,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1536465,"Total revenue":{"value":1536465,"SALES OF LOTS, GRAVES AND CRYPTS":594550,"SERVICE CHARGES":579501,"CARE AND PLANTING SERVICES":362414},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":11915756,"Investment income total":4576703,"Net investment gain":7339053,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":6427299,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":3422277,"Current officers":1051115,"Disqualified persons":0,"Other salaries and wages":1652653,"Pension plan contributions":107491,"Other employee benefits":402212,"Payroll taxes":208806},"Other expenses":{"value":3005022,"Management services":0,"Legal":15632,"Accounting":75915,"Lobbying services":0,"Investment management fees":1405679,"Other services":23202,"Advertising":33465,"Office expenses":88552,"Information technology":82841,"Royalties":0,"Occupancy":89843,"Travel":20651,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":71397,"Insurance":317613,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":780232,"MAINTENANCE":640132,"LAND SALES EXPENSE":140100},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":167384136,"Non-interest bearing cash":169372,"Savings and temp cash investments":9271955,"Pledges and grants receivable":0,"Accounts receivable":157488,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":86458,"Land, building, equipment":3122273,"Investments publicly traded":145620164,"Investments other":8786329,"Investments program related":0,"Intangible assets":0,"Other assets":170097},"Liabilities":{"value":322549,"Sum of Total Liabilities":0,"Accounts payable, accrued":43486,"Grants payable":0,"Deferred, revenue":120090,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":158973},"Fund balance":{"value":167061587,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":167061587,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.5222128003992798,"percentile":0.9243286548804192},"Liabilities to Assets Ratio":{"score":0.001926998625485034,"percentile":0.5572703377234597},"Operating Reserve Ratio":{"score":26.042686982510073,"percentile":0.9608882639328297},"Officer Compensation Ratio":{"score":0.19021411638076896,"percentile":0.33088813101726117},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.002953437462571635,"percentile":0.3829037101491636},"Asset Growth":{"score":0.024305960317725875,"percentile":0.4220546721217485},"Independent Voting Board Pct":{"score":0.6666666666666666,"percentile":0.15937247719534797},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5681551051240141,"percentile":0.5112434387525916}},"source_xml":"201813199349311141_public.xml"},{"Organization":{"value":null,"Person":["JAY L IVLER","JORDAN IVLER","MATTHEW IVLER","MEREDITH BYRNE","ALLAN KOMITEE","MICHAEL NUSSBAUM","A ALLEN BLOCK","DOMINICK TARANTINO","MARIBETH CIGNA","MICHAEL D'AGOSTINO","JAMES FRADELLA","ERIC FELDMAN","CHRISTOPHER HARREUS"],"Title":["PRESIDENT & DIRECTOR","SECRETARY & DIR. OF SALES","VICE PRESIDENT & DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR (THRU 08/2024)","OFFICE MANAGER","FOREMAN","COUNSELLOR","COMPTROLLER","SUPERINTENDNET"],"Hours":[40.0,40.0,40.0,0.2,0.5,0.5,0.2,0.2,40.0,40.0,40.0,40.0,40.0],"Total Compensation":[442060,202389,320034,3500,23300,20400,17900,13900,141262,155602,113130,167084,184178],"Direct compensation":[390459,150100,265358,3500,23300,20400,17900,13900,126338,128943,107686,127210,143350],"Other compensation":[51601,52289,54676,0,0,0,0,0,14924,26659,5444,39874,40828]},"Basic":{"value":null,"mission":"Mount lebanon cemetery corporation was formed in 1914 and organized as the lebanon cemetery association of queens, inc. by a certificate of incorporation filed in 1929. our mission, then and now, is to maintain and operate a cemetery. services provided include the sale of burial space, to make interments and the maintenance of our grounds.","year":2024,"name":"LEBANON CEMETERY ASSOCIATION OF QUEENS INC","phone":7188210200,"website":"WWW.MOUNTLEBANONCEMETERY.COM","type":"990","affiliation":null,"foreign_countries":["Anguilla","Antigua and Barbuda","Aruba","Bahamas","Barbados","Belize","British Virgin Islands","Caribbean Netherlands","Cayman Islands","Costa Rica","Cuba","Curaçao","Dominica","Dominican Republic","El Salvador","Grenada","Guadeloupe","Guatemala","Haiti","Honduras","Jamaica","Martinique","Montserrat","Nicaragua","Panama","Puerto Rico","Saint Barthélemy","Saint Kitts and Nevis","Saint Lucia","Saint Martin","Saint Vincent and the Grenadines","Sint Maarten","Trinidad and Tobago","Turks and Caicos Islands","United States Virgin Islands"],"principal_officer":"JAY L IVLER","year_formation":1929,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"7800 MYRTLE AVENUE, GLENDALE, NY, 11385, USA","city":"GLENDALE","state":"NY","country":"USA","zip_code":11385},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":0,"Number of employees total":49,"Total Gross UBI":656373,"Net unrelated business taxable income":0,"Number of employees":49,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":14442278,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1534324,"Total revenue":{"value":1534324,"SALES OF LOTS, GRAVES AND CRYPTS":639604,"SERVICE CHARGES":559308,"CARE AND PLANTING SERVICES":335412},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":12907926,"Investment income total":8628333,"Net investment gain":4279593,"Income from invest bond proceeds":0},"Other revenues":{"value":28,"Other total":28,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":7961601,"Grant expense":{"value":8865,"Grants to domestic orgs":8865,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":4030597,"Current officers":1043483,"Disqualified persons":0,"Other salaries and wages":2010315,"Pension plan contributions":292143,"Other employee benefits":419258,"Payroll taxes":265398},"Other expenses":{"value":3922139,"Management services":0,"Legal":24330,"Accounting":97975,"Lobbying services":0,"Investment management fees":1563101,"Other services":40014,"Advertising":270,"Office expenses":135768,"Information technology":69149,"Royalties":0,"Occupancy":133639,"Travel":26924,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":143741,"Insurance":317683,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1369545,"MAINTENANCE":1223821,"LAND SALES EXPENSE":140586,"UBI TAX EXPENSE":5138},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":243558844,"Non-interest bearing cash":443202,"Savings and temp cash investments":7089470,"Pledges and grants receivable":0,"Accounts receivable":280591,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":67291,"Inventories for sale or use":0,"Prepaid expenses deferred charges":3274878,"Land, building, equipment":3116504,"Investments publicly traded":193834604,"Investments other":35337345,"Investments program related":0,"Intangible assets":0,"Other assets":114959},"Liabilities":{"value":137399,"Sum of Total Liabilities":0,"Accounts payable, accrued":45250,"Grants payable":0,"Deferred, revenue":92149,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":243421445,"Net assets without donor restriction":243421445,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.44872955637607864,"percentile":0.9027238178817077},"Liabilities to Assets Ratio":{"score":0.0005641306131342946,"percentile":0.5759881881183089},"Operating Reserve Ratio":{"score":30.591691796662506,"percentile":0.9678909289105522},"Officer Compensation Ratio":{"score":0.22668041264564753,"percentile":0.27229606939425566},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.0029761605721086008,"percentile":0.3830092576650034},"Asset Growth":{"score":0.044931051190170726,"percentile":0.5069777704385439},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5628718449426108,"percentile":0.4955252427664041}},"source_xml":"202533189349306613_public.xml"},{"Organization":{"value":null,"Person":["JAY L IVLER","MATTHEW IVLER","ALLAN KOMITEE","MICHAEL NUSSBAUM","A ALLEN BLOCK","DOMINICK TARANTINO","JAN NEUMAN SECRETARY","CHRISTOPHER HARREUS","JORDAN IVLER","MARIBETH CIGNA","MICHAEL D'AGOSTINO","JOHN DICKINSON"],"Title":["PRESIDENT & DIRECTOR","VICE PRESIDENT & DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","AND TREASURER THRU DEC. 2022","SUPERINTENDENT","DIRECTOR OF SALES","OFFICE MANAGER","FOREMAN","OPEN"],"Hours":[40.0,40.0,0.5,0.5,0.2,0.2,40.0,40.0,40.0,40.0,40.0,40.0],"Total Compensation":[425383,285989,20950,20100,15850,15850,270151,162955,166870,134734,157049,142769],"Direct compensation":[365000,228000,20950,20100,15850,15850,218000,124386,127898,116641,118458,106431],"Other compensation":[60383,57989,0,0,0,0,52151,38569,38972,18093,38591,36338]},"Basic":{"value":null,"mission":"Mount lebanon cemetery corporation was formed in 1914 and organized as the lebanon cemetery association of queens, inc. by a certificate of incorporation filed in 1929. our mission, then and now, is to maintain and operate a cemetery. services provided include the sale of burial space, to make interments and the maintenance of our grounds.","year":2022,"name":"LEBANON CEMETERY ASSOCIATION OF QUEENS INC","phone":7188210200,"website":"WWW.MOUNTLEBANONCEMETERY.COM","type":"990","affiliation":null,"foreign_countries":["Anguilla","Antigua and Barbuda","Aruba","Bahamas","Barbados","Belize","British Virgin Islands","Caribbean Netherlands","Cayman Islands","Costa Rica","Cuba","Curaçao","Dominica","Dominican Republic","El Salvador","Grenada","Guadeloupe","Guatemala","Haiti","Honduras","Jamaica","Martinique","Montserrat","Nicaragua","Panama","Puerto Rico","Saint Barthélemy","Saint Kitts and Nevis","Saint Lucia","Saint Martin","Saint Vincent and the Grenadines","Sint Maarten","Trinidad and Tobago","Turks and Caicos Islands","United States Virgin Islands"],"principal_officer":"JAY L IVLER","year_formation":1929,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"7800 MYRTLE AVENUE, GLENDALE, NY, 11385, USA","city":"GLENDALE","state":"NY","country":"USA","zip_code":11385},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":4,"Number of employees total":55,"Total Gross UBI":506350,"Net unrelated business taxable income":0,"Number of employees":55,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":7863522,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1515750,"Total revenue":{"value":1515750,"SALES OF LOTS, GRAVES AND CRYPTS":604479,"SERVICE CHARGES":575097,"CARE AND PLANTING SERVICES":336174},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":6347772,"Investment income total":5647465,"Net investment gain":700307,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":7357210,"Grant expense":{"value":5900,"Grants to domestic orgs":5900,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":4017192,"Current officers":1046510,"Disqualified persons":0,"Other salaries and wages":2065827,"Pension plan contributions":194974,"Other employee benefits":441112,"Payroll taxes":268769},"Other expenses":{"value":3334118,"Management services":0,"Legal":23538,"Accounting":59600,"Lobbying services":0,"Investment management fees":1451427,"Other services":34313,"Advertising":8750,"Office expenses":127910,"Information technology":68742,"Royalties":0,"Occupancy":116470,"Travel":21461,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":85152,"Insurance":341906,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":994849,"MAINTENANCE":841016,"LAND SALES EXPENSE":149989,"UBI TAX EXPENSE":3844},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":193805002,"Non-interest bearing cash":426310,"Savings and temp cash investments":8238048,"Pledges and grants receivable":0,"Accounts receivable":169284,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":225000,"Inventories for sale or use":0,"Prepaid expenses deferred charges":2368106,"Land, building, equipment":3103383,"Investments publicly traded":155239657,"Investments other":23875072,"Investments program related":0,"Intangible assets":0,"Other assets":160142},"Liabilities":{"value":205829,"Sum of Total Liabilities":0,"Accounts payable, accrued":67727,"Grants payable":0,"Deferred, revenue":138102,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":193599173,"Net assets without donor restriction":193599173,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.06438743351897534,"percentile":0.5558906543509368},"Liabilities to Assets Ratio":{"score":0.0010620417320291867,"percentile":0.5682311100841809},"Operating Reserve Ratio":{"score":26.34218705188516,"percentile":0.9614628094446956},"Officer Compensation Ratio":{"score":0.24719288969595812,"percentile":0.24459169923816157},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.0506943744027519,"percentile":0.2184349235172464},"Asset Growth":{"score":0.030522076717612187,"percentile":0.44807808172361596},"Independent Voting Board Pct":{"score":0.6666666666666666,"percentile":0.15937247719534797},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.47957999484250424,"percentile":0.27334726159976147}},"source_xml":"202303199349312335_public.xml"},{"Organization":{"value":null,"Person":["JAY L IVLER","MATTHEW IVLER","ALLAN KOMITEE","MICHAEL NUSSBAUM","A ALLEN BLOCK","DALE DEGENSHEIN","DOMINICK TARANTINO","JAN NEUMAN"],"Title":["PRESIDENT & DIRECTOR","VICE PRESIDENT & DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY AND TREASURER"],"Hours":[40.0,40.0,0.5,0.5,0.2,0.2,0.2,40.0],"Total Compensation":[362378,170111,18100,18100,13600,10200,12500,210154],"Direct compensation":[319427,136994,18100,18100,13600,10200,12500,172000],"Other compensation":[42951,33117,0,0,0,0,0,38154]},"Basic":{"value":null,"mission":"Mount lebanon cemetery corporation was formed in 1914 and organized as the lebanon cemetery association of queens, inc. by a certificate of incorporation filed in 1929. our mission, then and now, is to maintain and operate a cemetery. services provided include the sale of burial space, to make interments and the maintenance of our grounds.","year":2015,"name":"LEBANON CEMETERY ASSOCIATION OF QUEENS INC","phone":7188210200,"website":"WWW.MOUNTLEBANONCEMETERY.COM","type":"990","affiliation":null,"foreign_countries":["Lebanon"],"principal_officer":"JAY L IVLER","year_formation":1929,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2015-01-01T00:00:00","tax_period_end":"2015-12-31T00:00:00","address":"7800 MYRTLE AVENUE, GLENDALE, NY, 11385, USA","city":"GLENDALE","state":"NY","country":"USA","zip_code":11385},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":4,"Number of employees total":50,"Total Gross UBI":-438773,"Net unrelated business taxable income":-558671,"Number of employees":50,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":11575987,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1740898,"Total revenue":{"value":1740898,"SALES OF LOTS, GRAVES AND CRYPTS":823974,"SERVICE CHARGES":542524,"CARE AND PLANTING SERVICES":374400},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":9835089,"Investment income total":4872001,"Net investment gain":4963088,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":5294346,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":2805813,"Current officers":815143,"Disqualified persons":124651,"Other salaries and wages":1282315,"Pension plan contributions":56147,"Other employee benefits":330363,"Payroll taxes":197194},"Other expenses":{"value":2488533,"Management services":0,"Legal":22488,"Accounting":59560,"Lobbying services":0,"Investment management fees":1136840,"Other services":45129,"Advertising":38065,"Office expenses":107630,"Information technology":72020,"Royalties":0,"Occupancy":95241,"Travel":24036,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":189081,"Insurance":201285,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":497158,"MAINTENANCE":357435,"LAND SALES EXPENSE":138835,"UBTI EXPENSE":888},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":141706092,"Non-interest bearing cash":207835,"Savings and temp cash investments":9100452,"Pledges and grants receivable":0,"Accounts receivable":176868,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":3159425,"Investments publicly traded":121896938,"Investments other":6994397,"Investments program related":0,"Intangible assets":0,"Other assets":170177},"Liabilities":{"value":752890,"Sum of Total Liabilities":0,"Accounts payable, accrued":28444,"Grants payable":0,"Deferred, revenue":120665,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":603781},"Fund balance":{"value":140953202,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":140953202,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.5426440959202874,"percentile":0.9294172290463673},"Liabilities to Assets Ratio":{"score":0.005313039047043933,"percentile":0.526802467254311},"Operating Reserve Ratio":{"score":26.765551779199924,"percentile":0.9622269165781339},"Officer Compensation Ratio":{"score":0.1539648145398884,"percentile":0.4032136991238785},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.05469812547622185,"percentile":0.625547930190817},"Asset Growth":{"score":-0.019049416474769067,"percentile":0.2489857231651549},"Independent Voting Board Pct":{"score":0.5714285714285714,"percentile":0.13672735574814468},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5832751492405507,"percentile":0.5561745970258678}},"source_xml":"201613209349315646_public.xml"},{"Organization":{"value":null,"Person":["JAY L IVLER","MATTHEW IVLER","ALLAN KOMITEE","MICHAEL NUSSBAUM","A ALLEN BLOCK","DOMINICK TARANTINO","JAN NEUMAN","ALAN HANDLER","CHRISTOPHER HARREUS","JORDAN IVLER","MARIBETH CIGNA","MICHAEL D'AGOSTINO"],"Title":["PRESIDENT & DIRECTOR","VICE PRESIDENT & DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY AND TREASURER","LEGAL COUNSEL, THRU XXX","SUPERINTENDENT","DIRECTOR OF SALES","OFFICE MANAGER","FOREMAN"],"Hours":[40.0,40.0,0.5,0.5,0.2,0.2,40.0,24.0,40.0,40.0,40.0,40.0],"Total Compensation":[412637,255671,20950,19250,15850,15850,256227,141171,148643,152175,124063,135815],"Direct compensation":[354000,203100,20950,19250,15850,15850,207000,115720,105630,116657,107106,105841],"Other compensation":[58637,52571,0,0,0,0,49227,25451,43013,35518,16957,29974]},"Basic":{"value":null,"mission":"Mount lebanon cemetery corporation was formed in 1914 and organized as the lebanon cemetery association of queens, inc. by a certificate of incorporation filed in 1929. our mission, then and now, is to maintain and operate a cemetery. services provided include the sale of burial space, to make interments and the maintenance of our grounds.","year":2020,"name":"LEBANON CEMETERY ASSOCIATION OF QUEENS INC","phone":7188210200,"website":"WWW.MOUNTLEBANONCEMETERY.COM","type":"990","affiliation":null,"foreign_countries":["Anguilla","Antigua and Barbuda","Aruba","Bahamas","Barbados","Belize","British Virgin Islands","Caribbean Netherlands","Cayman Islands","Costa Rica","Cuba","Curaçao","Dominica","Dominican Republic","El Salvador","Grenada","Guadeloupe","Guatemala","Haiti","Honduras","Jamaica","Martinique","Montserrat","Nicaragua","Panama","Puerto Rico","Saint Barthélemy","Saint Kitts and Nevis","Saint Lucia","Saint Martin","Saint Vincent and the Grenadines","Sint Maarten","Trinidad and Tobago","Turks and Caicos Islands","United States Virgin Islands"],"principal_officer":"JAY L IVLER","year_formation":1929,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"7800 MYRTLE AVENUE, GLENDALE, NY, 11385, USA","city":"GLENDALE","state":"NY","country":"USA","zip_code":11385},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":4,"Number of employees total":43,"Total Gross UBI":-1246679,"Net unrelated business taxable income":0,"Number of employees":43,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":7636917,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1878509,"Total revenue":{"value":1878509,"SALES OF LOTS, GRAVES AND CRYPTS":891403,"SERVICE CHARGES":642444,"CARE AND PLANTING SERVICES":344662},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":5758408,"Investment income total":4950264,"Net investment gain":808144,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":6908127,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":3447644,"Current officers":996435,"Disqualified persons":0,"Other salaries and wages":1743016,"Pension plan contributions":87234,"Other employee benefits":420614,"Payroll taxes":200345},"Other expenses":{"value":3460483,"Management services":0,"Legal":24600,"Accounting":74450,"Lobbying services":0,"Investment management fees":1401938,"Other services":24806,"Advertising":5745,"Office expenses":85254,"Information technology":83907,"Royalties":0,"Occupancy":148522,"Travel":9404,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":102874,"Insurance":371200,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1127783,"MAINTENANCE":883821,"LAND SALES EXPENSE":226612,"UBI TAX EXPENSE":17350},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":173548896,"Non-interest bearing cash":134475,"Savings and temp cash investments":6741180,"Pledges and grants receivable":0,"Accounts receivable":94496,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":225000,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":3071872,"Investments publicly traded":147112529,"Investments other":16035747,"Investments program related":0,"Intangible assets":0,"Other assets":133597},"Liabilities":{"value":666710,"Sum of Total Liabilities":0,"Accounts payable, accrued":30570,"Grants payable":0,"Deferred, revenue":125047,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":511093},"Fund balance":{"value":172882186,"Net assets without donor restriction":172882186,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.09542987045688725,"percentile":0.6152450567889197},"Liabilities to Assets Ratio":{"score":0.0038416262815062796,"percentile":0.5384627675002827},"Operating Reserve Ratio":{"score":25.12242406661024,"percentile":0.9590668152172309},"Officer Compensation Ratio":{"score":0.24584116649853135,"percentile":0.24632059728055083},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.056622580804802355,"percentile":0.20684765405947783},"Asset Growth":{"score":0.024746490413677536,"percentile":0.42391767248593776},"Independent Voting Board Pct":{"score":0.6666666666666666,"percentile":0.15937247719534797},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.48613797785343343,"percentile":0.28858529436645153}},"source_xml":"202103169349304850_public.xml"},{"Organization":{"value":null,"Person":["JAY L IVLER","JORDAN IVLER","MATTHEW IVLER","ALLAN KOMITEE","MICHAEL NUSSBAUM","A ALLEN BLOCK","DOMINICK TARANTINO","MARIBETH CIGNA","MICHAEL D'AGOSTINO","JOHN DICKINSON","ERIC FELDMAN","CHRISTOPHER HARREUS"],"Title":["PRESIDENT & DIRECTOR","SECRETARY & DIR. OF SALES","VICE PRESIDENT & DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","OFFICE MANAGER","FOREMAN","FOREMAN","COMPTROLLER","SUPERINTENDNET"],"Hours":[40.0,40.0,40.0,0.5,0.5,0.2,0.2,40.0,40.0,40.0,40.0,40.0],"Total Compensation":[438378,188659,320490,22400,22400,17900,17900,135018,161522,159098,159505,182925],"Direct compensation":[381414,140615,253313,22400,22400,17900,17900,121470,122164,114644,119485,133785],"Other compensation":[56964,48044,67177,0,0,0,0,13548,39358,44454,40020,49140]},"Basic":{"value":null,"mission":"Mount lebanon cemetery corporation was formed in 1914 and organized as the lebanon cemetery association of queens, inc. by a certificate of incorporation filed in 1929. our mission, then and now, is to maintain and operate a cemetery. services provided include the sale of burial space, to make interments and the maintenance of our grounds.","year":2023,"name":"LEBANON CEMETERY ASSOCIATION OF QUEENS INC","phone":7188210200,"website":"WWW.MOUNTLEBANONCEMETERY.COM","type":"990","affiliation":null,"foreign_countries":["Anguilla","Antigua and Barbuda","Aruba","Bahamas","Barbados","Belize","British Virgin Islands","Caribbean Netherlands","Cayman Islands","Costa Rica","Cuba","Curaçao","Dominica","Dominican Republic","El Salvador","Grenada","Guadeloupe","Guatemala","Haiti","Honduras","Jamaica","Martinique","Montserrat","Nicaragua","Panama","Puerto Rico","Saint Barthélemy","Saint Kitts and Nevis","Saint Lucia","Saint Martin","Saint Vincent and the Grenadines","Sint Maarten","Trinidad and Tobago","Turks and Caicos Islands","United States Virgin Islands"],"principal_officer":"JAY L IVLER","year_formation":1929,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"7800 MYRTLE AVENUE, GLENDALE, NY, 11385, USA","city":"GLENDALE","state":"NY","country":"USA","zip_code":11385},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":0,"Number of employees total":51,"Total Gross UBI":332865,"Net unrelated business taxable income":0,"Number of employees":51,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":12111359,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1682492,"Total revenue":{"value":1682492,"SALES OF LOTS, GRAVES AND CRYPTS":741651,"SERVICE CHARGES":607302,"CARE AND PLANTING SERVICES":333539},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":10428867,"Investment income total":6821244,"Net investment gain":3607623,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":7588921,"Grant expense":{"value":6450,"Grants to domestic orgs":6450,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":4009413,"Current officers":1002353,"Disqualified persons":0,"Other salaries and wages":1996998,"Pension plan contributions":249445,"Other employee benefits":495517,"Payroll taxes":265100},"Other expenses":{"value":3573058,"Management services":0,"Legal":32904,"Accounting":118600,"Lobbying services":0,"Investment management fees":1390091,"Other services":28372,"Advertising":1500,"Office expenses":133532,"Information technology":66247,"Royalties":0,"Occupancy":112696,"Travel":21261,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":142853,"Insurance":292730,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1232272,"REPAIRS & MAINTENANCE":1067720,"LAND SALES EXPENSE":160736,"UBI TAX EXPENSE":3816},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":216148109,"Non-interest bearing cash":112910,"Savings and temp cash investments":10651756,"Pledges and grants receivable":0,"Accounts receivable":313235,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":101287,"Inventories for sale or use":0,"Prepaid expenses deferred charges":2032027,"Land, building, equipment":3079251,"Investments publicly traded":167482836,"Investments other":32175392,"Investments program related":0,"Intangible assets":0,"Other assets":199415},"Liabilities":{"value":165110,"Sum of Total Liabilities":0,"Accounts payable, accrued":42292,"Grants payable":0,"Deferred, revenue":122818,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":215982999,"Net assets without donor restriction":215982999,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.3734046691209467,"percentile":0.8736377496877216},"Liabilities to Assets Ratio":{"score":0.0007638743672747098,"percentile":0.572698051400039},"Operating Reserve Ratio":{"score":28.482060756726813,"percentile":0.9649840479247347},"Officer Compensation Ratio":{"score":0.2406396113492287,"percentile":0.25299248320062984},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.021434934891013915,"percentile":0.29198670381267305},"Asset Growth":{"score":0.03753979298313775,"percentile":0.47725863912098904},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5448647183200509,"percentile":0.44236651472497207}},"source_xml":"202423199349317042_public.xml"},{"Organization":{"value":null,"Person":["JAY L IVLER","ALLAN KOMITEE","MICHAEL NUSSBAUM","A ALLEN BLOCK","DALE DEGENSHEIN","DOMINICK TARANTINO","JAN NEUMAN"],"Title":["PRESIDENT & DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY AND TREASURER"],"Hours":[40.0,0.5,0.5,0.2,0.2,0.2,40.0],"Total Compensation":[346548,18100,18100,12900,13200,13200,177434],"Direct compensation":[305983,18100,18100,12900,13200,13200,145700],"Other compensation":[40565,0,0,0,0,0,31734]},"Basic":{"value":null,"mission":"Mmount lebanon cemetery corporation was formed in 1914 and organized as the lebanon cemetery association of queens, inc. by a certificate of incorporation filed in 1929. our mission, then and now, is to maintain and operate a cemetery. services provided include the sale of burial space, to make interments and the maintenance of our grounds.","year":2013,"name":"LEBANON CEMETERY ASSOCIATION OF QUEENS INC","phone":7188210200,"website":"WWW.MOUNTLEBANONCEMETERY.COM","type":"990","affiliation":null,"foreign_countries":["Lebanon"],"principal_officer":"JAY L IVLER","year_formation":1929,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2013-01-01T00:00:00","tax_period_end":"2013-12-31T00:00:00","address":"7800 MYRTLE AVENUE, GLENDALE, NY, 11385, USA","city":"GLENDALE","state":"NY","country":"USA","zip_code":11385},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":5,"Number of employees total":53,"Total Gross UBI":-697403,"Net unrelated business taxable income":-794145,"Number of employees":53,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":10302972,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1536076,"Total revenue":{"value":1536076,"SALES OF LOTS, GRAVES AND CRYPTS":572780,"SERVICE CHARGES":557400,"CARE AND PLANTING SERVICES":405896},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":8766896,"Investment income total":4282343,"Net investment gain":4484553,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":4789045,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":2611734,"Current officers":599482,"Disqualified persons":0,"Other salaries and wages":1384089,"Pension plan contributions":369737,"Other employee benefits":82971,"Payroll taxes":175455},"Other expenses":{"value":2177311,"Management services":0,"Legal":33773,"Accounting":56835,"Lobbying services":0,"Investment management fees":1020202,"Other services":15128,"Advertising":15484,"Office expenses":91090,"Information technology":69284,"Royalties":0,"Occupancy":110860,"Travel":14605,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":34011,"Insurance":216889,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":499150,"MAINTENANCE":321372,"LAND SALES EXPENSE":177778},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":147342125,"Non-interest bearing cash":326982,"Savings and temp cash investments":6246746,"Pledges and grants receivable":0,"Accounts receivable":213364,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":386388,"Land, building, equipment":2625975,"Investments publicly traded":131082805,"Investments other":6320319,"Investments program related":0,"Intangible assets":0,"Other assets":139546},"Liabilities":{"value":368129,"Sum of Total Liabilities":0,"Accounts payable, accrued":112317,"Grants payable":0,"Deferred, revenue":129249,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":126563},"Fund balance":{"value":146973996,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":146973996,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.5351782961265934,"percentile":0.9276068395751994},"Liabilities to Assets Ratio":{"score":0.0024984640339617745,"percentile":0.5510479194012778},"Operating Reserve Ratio":{"score":30.766494154888917,"percentile":0.9681081770376208},"Officer Compensation Ratio":{"score":0.1251777755272711,"percentile":0.47520716252178824},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":0.8333333333333334,"percentile":0.20587825144360158},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6176149431300633,"percentile":0.6561057423001398}},"source_xml":"201423189349304032_public.xml"},{"Organization":{"value":null,"Person":["JAY L IVLER","MATTHEW IVLER","A ALLEN BLOCK","ALLAN KOMITEE","MICHAEL NUSSBAUM","DOMINICK TARANTINO","JAN NEUMAN","ROBERT HOUDE","ALAN HANDLER","MARIBETH CIGNA"],"Title":["PRESIDENT & DIRECTOR","VICE PRESIDENT & DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","SECRETARY AND TREASURER","SUPERINTENDENT","LEGAL COUNSEL","OFFICER MANAGER"],"Hours":[40.0,40.0,0.2,0.5,0.5,0.2,40.0,40.0,24.0,40.0],"Total Compensation":[400214,221510,16250,20100,19250,15850,241861,146643,164152,115931],"Direct compensation":[343000,183100,16250,20100,19250,15850,196000,126899,136900,100343],"Other compensation":[57214,38410,0,0,0,0,45861,19744,27252,15588]},"Basic":{"value":null,"mission":"Mount lebanon cemetery corporation was formed in 1914 and organized as the lebanon cemetery association of queens, inc. by a certificate of incorporation filed in 1929. our mission, then and now, is to maintain and operate a cemetery. services provided include the sale of burial space, to make interments and the maintenance of our grounds.","year":2018,"name":"LEBANON CEMETERY ASSOCIATION OF QUEENS INC","phone":7188210200,"website":"WWW.MOUNTLEBANONCEMETERY.COM","type":"990","affiliation":null,"foreign_countries":["Anguilla","Antigua and Barbuda","Aruba","Bahamas","Barbados","Belize","British Virgin Islands","Caribbean Netherlands","Cayman Islands","Costa Rica","Cuba","Curaçao","Dominica","Dominican Republic","El Salvador","Grenada","Guadeloupe","Guatemala","Haiti","Honduras","Jamaica","Martinique","Montserrat","Nicaragua","Panama","Puerto Rico","Saint Barthélemy","Saint Kitts and Nevis","Saint Lucia","Saint Martin","Saint Vincent and the Grenadines","Sint Maarten","Trinidad and Tobago","Turks and Caicos Islands","United States Virgin Islands"],"principal_officer":"JAY L IVLER","year_formation":1929,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2018-01-01T00:00:00","tax_period_end":"2018-12-31T00:00:00","address":"7800 MYRTLE AVENUE, GLENDALE, NY, 11385, USA","city":"GLENDALE","state":"NY","country":"USA","zip_code":11385},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":4,"Number of employees total":43,"Total Gross UBI":-237438,"Net unrelated business taxable income":-450923,"Number of employees":43,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":9342174,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1456914,"Total revenue":{"value":1456914,"SERVICE CHARGES":621982,"SALES OF LOTS, GRAVES AND CRYPTS":457790,"CARE AND PLANTING SERVICES":377142},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":7885260,"Investment income total":5117730,"Net investment gain":2767530,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":6531324,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":3369538,"Current officers":935035,"Disqualified persons":0,"Other salaries and wages":1702663,"Pension plan contributions":121077,"Other employee benefits":397316,"Payroll taxes":213447},"Other expenses":{"value":3161786,"Management services":0,"Legal":25371,"Accounting":65650,"Lobbying services":0,"Investment management fees":1505669,"Other services":37867,"Advertising":13799,"Office expenses":101986,"Information technology":70024,"Royalties":0,"Occupancy":107534,"Travel":31507,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":72197,"Insurance":335421,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":794761,"MAINTENANCE":633841,"LAND SALES EXPENSE":156795,"UBI TAX EXPENSE":4125},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":150330411,"Non-interest bearing cash":255791,"Savings and temp cash investments":6511799,"Pledges and grants receivable":0,"Accounts receivable":108945,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":120000,"Inventories for sale or use":0,"Prepaid expenses deferred charges":294692,"Land, building, equipment":3050077,"Investments publicly traded":128506550,"Investments other":11309201,"Investments program related":0,"Intangible assets":0,"Other assets":173356},"Liabilities":{"value":238165,"Sum of Total Liabilities":0,"Accounts payable, accrued":41778,"Grants payable":0,"Deferred, revenue":94478,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":101909},"Fund balance":{"value":150092246,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":150092246,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.3008775045294596,"percentile":0.83585842888846},"Liabilities to Assets Ratio":{"score":0.0015842769165315459,"percentile":0.5613554576694476},"Operating Reserve Ratio":{"score":23.016835637001012,"percentile":0.9543793079545755},"Officer Compensation Ratio":{"score":0.20849692956588894,"percentile":0.30009665223801946},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.021326216747698745,"percentile":0.29231818460512493},"Asset Growth":{"score":0.011806276035901982,"percentile":0.36925171868442175},"Independent Voting Board Pct":{"score":0.6666666666666666,"percentile":0.15937247719534797},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5371322434305658,"percentile":0.42027180717957}},"source_xml":"201943159349301624_public.xml"},{"Organization":{"value":null,"Person":["JAY L IVLER","JAN NEUMAN","MATTHEW IVLER","ALAN HANDLER","ROBERT HOUDE","JORDAN IVLER","MARIBETH CIGNA","ALLAN KOMITEE","MICHAEL NUSSBAUM","A ALLEN BLOCK","DOMINICK TARANTINO"],"Title":["PRESIDENT & DIRECTOR","SECRETARY AND TREASURER","VICE PRESIDENT & DIRECTOR","LEGAL COUNSEL","SUPERINTENDENT","DIRECTOR OF SALES","OFFICER MANAGER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[40.0,40.0,40.0,24.0,40.0,40.0,40.0,0.5,0.5,0.2,0.2],"Total Compensation":[402697,249402,240990,182719,147411,141539,124360,20950,19250,16250,15850],"Direct compensation":[349000,202000,191100,139240,129540,108106,103221,20950,19250,16250,15850],"Other compensation":[53697,47402,49890,43479,17871,33433,21139,0,0,0,0]},"Basic":{"value":null,"mission":"Mount lebanon cemetery corporation was formed in 1914 and organized as the lebanon cemetery association of queens, inc. by a certificate of incorporation filed in 1929. our mission, then and now, is to maintain and operate a cemetery. services provided include the sale of burial space, to make interments and the maintenance of our grounds.","year":2019,"name":"LEBANON CEMETERY ASSOCIATION OF QUEENS INC","phone":7188210200,"website":"WWW.MOUNTLEBANONCEMETERY.COM","type":"990","affiliation":null,"foreign_countries":["Anguilla","Antigua and Barbuda","Aruba","Bahamas","Barbados","Belize","British Virgin Islands","Caribbean Netherlands","Cayman Islands","Costa Rica","Cuba","Curaçao","Dominica","Dominican Republic","El Salvador","Grenada","Guadeloupe","Guatemala","Haiti","Honduras","Jamaica","Martinique","Montserrat","Nicaragua","Panama","Puerto Rico","Saint Barthélemy","Saint Kitts and Nevis","Saint Lucia","Saint Martin","Saint Vincent and the Grenadines","Sint Maarten","Trinidad and Tobago","Turks and Caicos Islands","United States Virgin Islands"],"principal_officer":"JAY L IVLER","year_formation":1929,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"7800 MYRTLE AVENUE, GLENDALE, NY, 11385, USA","city":"GLENDALE","state":"NY","country":"USA","zip_code":11385},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":6,"Number of independent voting members":4,"Number of employees total":45,"Total Gross UBI":-512337,"Net unrelated business taxable income":-732947,"Number of employees":45,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":7343319,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1315685,"Total revenue":{"value":1315685,"SERVICE CHARGES":532974,"SALES OF LOTS, GRAVES AND CRYPTS":395068,"CARE AND PLANTING SERVICES":387643},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":6027634,"Investment income total":5265075,"Net investment gain":762559,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":6718108,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":3637412,"Current officers":965389,"Disqualified persons":0,"Other salaries and wages":1812886,"Pension plan contributions":191330,"Other employee benefits":445171,"Payroll taxes":222636},"Other expenses":{"value":3080696,"Management services":0,"Legal":20921,"Accounting":72000,"Lobbying services":0,"Investment management fees":1512134,"Other services":46890,"Advertising":6219,"Office expenses":91912,"Information technology":70404,"Royalties":0,"Occupancy":93886,"Travel":18574,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":48452,"Insurance":362887,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":736417,"MAINTENANCE":614589,"LAND SALES EXPENSE":115949,"UBI TAX EXPENSE":5879},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":175348187,"Non-interest bearing cash":143765,"Savings and temp cash investments":6804269,"Pledges and grants receivable":0,"Accounts receivable":108281,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":150000,"Inventories for sale or use":0,"Prepaid expenses deferred charges":180822,"Land, building, equipment":3069591,"Investments publicly traded":150215914,"Investments other":14511929,"Investments program related":0,"Intangible assets":0,"Other assets":163616},"Liabilities":{"value":284507,"Sum of Total Liabilities":0,"Accounts payable, accrued":49797,"Grants payable":0,"Deferred, revenue":140560,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":94150},"Fund balance":{"value":175063680,"Net assets without donor restriction":175063680,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.08514011171242868,"percentile":0.5966760817245228},"Liabilities to Assets Ratio":{"score":0.0016225260429980949,"percentile":0.5608894471455985},"Operating Reserve Ratio":{"score":26.10082883454687,"percentile":0.9610062852409302},"Officer Compensation Ratio":{"score":0.23241930614988623,"percentile":0.26413801490271044},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.04985872863454002,"percentile":0.22014832085660907},"Asset Growth":{"score":0.023163046248348362,"percentile":0.4172316179057745},"Independent Voting Board Pct":{"score":0.6666666666666666,"percentile":0.15937247719534797},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.4862049562530103,"percentile":0.2887480818969267}},"source_xml":"202003219349325425_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["JAY L IVLER","JORDAN IVLER","MATTHEW IVLER","MEREDITH BYRNE","ALLAN KOMITEE","MICHAEL NUSSBAUM","A ALLEN BLOCK","DOMINICK TARANTINO","MARIBETH CIGNA","MICHAEL D'AGOSTINO","JAMES FRADELLA","ERIC FELDMAN","CHRISTOPHER HARREUS"],"Title":["PRESIDENT & DIRECTOR","SECRETARY & DIR. OF SALES","VICE PRESIDENT & DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR (THRU 08/2024)","OFFICE MANAGER","FOREMAN","COUNSELLOR","COMPTROLLER","SUPERINTENDNET"],"Hours":[40.0,40.0,40.0,0.2,0.5,0.5,0.2,0.2,40.0,40.0,40.0,40.0,40.0],"Total Compensation":[442060,202389,320034,3500,23300,20400,17900,13900,141262,155602,113130,167084,184178],"Direct compensation":[390459,150100,265358,3500,23300,20400,17900,13900,126338,128943,107686,127210,143350],"Other compensation":[51601,52289,54676,0,0,0,0,0,14924,26659,5444,39874,40828]},"Basic":{"value":null,"mission":"Mount lebanon cemetery corporation was formed in 1914 and organized as the lebanon cemetery association of queens, inc. by a certificate of incorporation filed in 1929. our mission, then and now, is to maintain and operate a cemetery. services provided include the sale of burial space, to make interments and the maintenance of our grounds.","year":2024,"name":"LEBANON CEMETERY ASSOCIATION OF QUEENS INC","phone":7188210200,"website":"WWW.MOUNTLEBANONCEMETERY.COM","type":"990","affiliation":null,"foreign_countries":["Anguilla","Antigua and Barbuda","Aruba","Bahamas","Barbados","Belize","British Virgin Islands","Caribbean Netherlands","Cayman Islands","Costa Rica","Cuba","Curaçao","Dominica","Dominican Republic","El Salvador","Grenada","Guadeloupe","Guatemala","Haiti","Honduras","Jamaica","Martinique","Montserrat","Nicaragua","Panama","Puerto Rico","Saint Barthélemy","Saint Kitts and Nevis","Saint Lucia","Saint Martin","Saint Vincent and the Grenadines","Sint Maarten","Trinidad and Tobago","Turks and Caicos Islands","United States Virgin Islands"],"principal_officer":"JAY L IVLER","year_formation":1929,"state_legal_domicile":"NY","total_volunteers":0,"tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"7800 MYRTLE AVENUE, GLENDALE, NY, 11385, USA","city":"GLENDALE","state":"NY","country":"USA","zip_code":11385},"Governance":{"value":null,"501c3 determination":false,"501c determination":true,"Number of voting members":7,"Number of independent voting members":0,"Number of employees total":49,"Total Gross UBI":656373,"Net unrelated business taxable income":0,"Number of employees":49,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":14442278,"Contributions":{"value":0,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":1534324,"Total revenue":{"value":1534324,"SALES OF LOTS, GRAVES AND CRYPTS":639604,"SERVICE CHARGES":559308,"CARE AND PLANTING SERVICES":335412},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":12907926,"Investment income total":8628333,"Net investment gain":4279593,"Income from invest bond proceeds":0},"Other revenues":{"value":28,"Other total":28,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":7961601,"Grant expense":{"value":8865,"Grants to domestic orgs":8865,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":4030597,"Current officers":1043483,"Disqualified persons":0,"Other salaries and wages":2010315,"Pension plan contributions":292143,"Other employee benefits":419258,"Payroll taxes":265398},"Other expenses":{"value":3922139,"Management services":0,"Legal":24330,"Accounting":97975,"Lobbying services":0,"Investment management fees":1563101,"Other services":40014,"Advertising":270,"Office expenses":135768,"Information technology":69149,"Royalties":0,"Occupancy":133639,"Travel":26924,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":143741,"Insurance":317683,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":1369545,"MAINTENANCE":1223821,"LAND SALES EXPENSE":140586,"UBI TAX EXPENSE":5138},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":243558844,"Non-interest bearing cash":443202,"Savings and temp cash investments":7089470,"Pledges and grants receivable":0,"Accounts receivable":280591,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":67291,"Inventories for sale or use":0,"Prepaid expenses deferred charges":3274878,"Land, building, equipment":3116504,"Investments publicly traded":193834604,"Investments other":35337345,"Investments program related":0,"Intangible assets":0,"Other assets":114959},"Liabilities":{"value":137399,"Sum of Total Liabilities":0,"Accounts payable, accrued":45250,"Grants payable":0,"Deferred, revenue":92149,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":243421445,"Net assets without donor restriction":243421445,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.44872955637607864,"percentile":0.9027238178817077},"Liabilities to Assets Ratio":{"score":0.0005641306131342946,"percentile":0.5759881881183089},"Operating Reserve Ratio":{"score":30.591691796662506,"percentile":0.9678909289105522},"Officer Compensation Ratio":{"score":0.22668041264564753,"percentile":0.27229606939425566},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.0029761605721086008,"percentile":0.3830092576650034},"Asset Growth":{"score":0.044931051190170726,"percentile":0.5069777704385439},"Independent Voting Board Pct":{"score":0.0,"percentile":0.10798813433961453},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5628718449426108,"percentile":0.4955252427664041}},"source_xml":"202533189349306613_public.xml"},"sector":"Mutual/Membership Benefit","donation_categories":[],"zakat_policy":null},"error":null}