Form 990 for tax year 2022

Revenue

Part VIII, the statement of revenue.

• 1b · Membership dues

  $95,527

• 1c · Fundraising events

  $238,242

• 1d · Related organizations

  $3,562,302

• 1e · Government grants (contributions)

  $430,270

• 1f · All other contributions, gifts and grants

  $772,245

• 2a · Program service revenue: PUBLIC PROGRAMS

  total $561,200 · related or exempt $561,200

• 2b · Program service revenue: PUBLIC TOURS

  total $218,129 · related or exempt $218,129

• 2c · Program service revenue: EDUCATION PROGRAM

  total $39,847 · related or exempt $39,847

• 2d · Program service revenue: GENEALOGY INCOME

  total $17,506 · related or exempt $17,506

• 2e · Program service revenue: MEMBERSHIP DUES

  total $10,505 · related or exempt $10,505

• 3 · Investment income

  total $12,986 · excluded $12,986

• 6a · Gross rents

  real property $144,401

• 6b · Less rental expenses

  real property $0

• 6c · Rental income or loss

  real property $144,401

• 6d · Net rental income or loss

  total $144,401 · excluded $144,401

• 7a · Gross sales of assets other than inventory

  securities $6,169

• 7b · Less cost or other basis and sales expenses

  securities $0

• 7c · Gain or loss

  securities $6,169

• 7d · Net gain or loss

  total $6,169 · excluded $6,169

• 8a · Fundraising events: gross income

  $46,025

• 8a · Fundraising events: contributions included on line 1c

  $238,242

• 8b · Fundraising events: direct expenses

  $176,972

• 8c · Net income from fundraising events

  total -$130,947 · excluded -$130,947

• 10a · Gross sales of inventory

  $5,801

• 10b · Cost of goods sold

  $12,181

• 10c · Net income from sales of inventory

  total -$6,380 · related or exempt -$6,380

Functional expenses

Part IX, the statement of functional expenses.

• 11b · Fees: legal

  total $44,671 · management and general $44,671

• 11c · Fees: accounting

  total $29,675 · management and general $29,675

• 11e · Fees: professional fundraising services

  total $64,438 · fundraising $64,438

• 11g · Fees: other

  total $64,541 · program services $43,661 · management and general $20,880

• 12 · Advertising and promotion

  total $50,761 · program services $3,436 · management and general $45,901 · fundraising $1,424

• 13 · Office expenses

  total $85,952 · program services $25,230 · management and general $59,438 · fundraising $1,284

• 14 · Information technology

  total $70,007 · program services $13,747 · management and general $34,587 · fundraising $21,673

• 22 · Depreciation, depletion and amortization

  total $38,132 · program services $38,132

• 24a · Other expenses: PURCHASED SERVICES

  total $1,301,657 · program services $834,280 · management and general $237,182 · fundraising $230,195

• 24b · Other expenses: PRODUCTION COSTS

  total $581,737 · program services $580,056 · management and general $1,681

• 24c · Other expenses: EDUCATION EXPENSE

  total $206,431 · program services $206,431

• 24d · Other expenses: TOUR GUIDES

  total $76,309 · program services $45,217 · management and general $628 · fundraising $30,464

• 24e · All other expenses

  total $64,888 · program services $2,363 · management and general $62,525

Balance sheet

Part X, book values.

• 1 · Cash, non-interest-bearing

  beginning of year $451,215 · end of year $500,471

• 2 · Savings and temporary cash investments

  beginning of year $40,783 · end of year $45,102

• 3 · Pledges and grants receivable

  beginning of year $11,500 · end of year $17,500

• 9 · Prepaid expenses and deferred charges

  beginning of year $250 · end of year $500

• 10a · Land, buildings and equipment: cost or other basis

  $333,445

• 10b · Land, buildings and equipment: accumulated depreciation

  $104,652

• 10c · Land, buildings and equipment, net

  beginning of year $266,925 · end of year $228,793

• 11 · Investments: publicly traded securities

  beginning of year $562,694 · end of year $587,031

• 15 · Other assets

  beginning of year $196,627 · end of year $196,885

• 17 · Accounts payable and accrued expenses

  beginning of year $21,971 · end of year $17,818

• 25 · Other liabilities

  beginning of year $3,152,167 · end of year $0

• 27 · Net assets without donor restrictions

  beginning of year -$1,644,144 · end of year $1,558,464

The filer's explanations (Part III)

PART I, LINE 3

OFFICERS OF THE HISTORIC FUND ARE COMPENSATED BY A RELATED PARTY, THE GREEN-WOOD CEMETERY. THE FOLLOWING IS THEIR COMPENSATION POLICY. TOP MANAGEMENT AND KEY EMPLOYEE SALARIES ARE REVIEWED AND APPROVED BY THE COMPENSATION COMMITTEE AND BOARD OF TRUSTEES ON AN ANNUAL BASIS TO DETERMINE PERCENTAGE OF INCREASE. THEY USE THE FORM 990 OF OTHER SIMILAR ORGANIZATIONS AND A COMPENSATION SURVEY TO DETERMINE THE AMOUNT OF COMPENSATION. THIS PROCESS IS DOCUMENTED IN THE BOARD MINUTES AND WAS LAST UNDERTAKEN IN DEC 2022.

FORM 990, PART VII, COLUMN (F) AND SCHEDULE J, PART II, COLUMN (C):

THESE TWO COLUMNS SHOW THE ACTUARIAL INCREASE OR DECREASE IN THE DEFINED BENEFIT PLAN FOR CALENDAR YEAR 2022.