Broadcaster Winter/Spring 2007

TABLE OF CONTENTS

How Large Does a Cemetery Care Fund Need to be? click here
President’s Message click here
St. Agnes Participate in Birdwatching Open click here
Westchester Cemeteries Hit by Tornado click here
New Book About Maple Grove Cemetery click here
NYSAC Government & Legal Affairs Update click here
Ferncliff Cemetery Association Hosts First Annual Holiday Tree Lighting click here
News From St. Michael's Cemetery click here
Join Us in Albany! click here
NYSAC Regional Maintenance Seminars click here
Buzzy Stoeckleins is a Good Friend to Rural Cemeteries click here
10 Simple Ways to Make a Difference #6 click here
Green-Wood Where NYC's History Comes Alive! click here
CMS Mid-Atlantic Establishes Group Sales Division click here
Deductible Contributions? click here
This Old Cemetery click here


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How Large Does a Cemetery Care Fund Need to be?
by Shale P. Lapping, IPEX, Inc.
This article has been extracted from a speech that Shale presented at the October, 2006 NYSAC Conference in Hershey, PA.

Introduction
In the course of speaking with cemeterians throughout the country, we find that a substantial number of individuals want to know whether their care funds (primarily Permanent Maintenance funds in the case of New York cemeteries) are adequate for their cemeteries. In particular, we are often asked: How large does a care fund need to be?
Market Value Is Paramount

This is a difficult question to answer. The major complication is that we are often looking far down the road, when the care fund will be the cemetery’s sole source of revenue. This time period could be 50 to 100 years, or more. Trying to predict maintenance costs, inflation and investment results over such long time periods with any degree of precision is a very difficult, some might say, nearly impossible task. There is no pat answer such as $XXX dollars per acre. Our simple answer then is “a lot”. While we believe that this answer is quite accurate, it is not particularly helpful.

Therefore, we have developed an approach that we believe is useful in answering the question. The starting point is to focus on the market value of the care fund. The cost or book value of the fund is simply an accounting number, not an investment number, and does not reflect the financial reality of the fund. The amount of income (dividends and interest) that the fund is currently producing is also of little value. While this figure may be very important as far as the cemetery’s current cash flow, it is subject to too many variables (e.g., the care fund’s asset allocation and current interest rates) to be useful from a long-term planning standpoint.

Care Fund Coverage Ratio
Therefore, we believe that it is proper to focus on the fund’s current market value. The market value figure alone, however, is rather meaningless. The key is to analyze the care fund’s current market value in relation to the cemetery’s expenses. When this type of analysis is performed, the result is what we will call a “Care Fund Coverage Ratio” or “CFCR.”

Simply stated, this ratio represents the market value of the cemetery’s care fund divided by a designated cost or expense component. How cost is defined is not critical, as long as it is defined in a constant manner over time. Some cemeterians may choose to define cost as a particular component of their overall maintenance expense, while others may decide to include all of their maintenance expenses, or even a portion of their administrative costs or general overhead. Again, the particular definition used by an individual cemetery is irrelevant, as long as the data is consistent and readily available.

This approach has the additional advantage of using real cost figures that are actually impacted by inflation. While it is relatively easy to construct examples that demonstrate the impact of inflation by utilizing the consumer price index or some other variable, it tends to be much more meaningful to use real cost figures for your own cemetery that build the inflation component right into the calculation.

Example
The calculations themselves are quite easy, as the following example will demonstrate. First, assume that Cemetery A has a care fund with a current market value of $1,000,000. (As the market value of the fund will fluctuate due to the volatile nature of the capital markets, it is probably best not to use the market value of the fund at a particular point in time, but to use an average market value calculated over a rolling time period, for example, the previous 12 quarters.) Second, further assume that the cemetery wishes to define its expenses as all direct expenses needed for the maintenance of the cemetery, and that for the current year those expenses total $500,000. Consequently, in the case of Cemetery A, the CFCR would be two ($1,000,000 divided by $500,000).

In our example, what does a CFCR of two tell us? By itself, nothing, as it is absolutely meaningless. It does, however, enable us to perform two important comparisons.

First, for those cemeterians who are curious, it easily enables them to consult with other cemeterians who have calculated a CFCR (preferably using the same definition of expenses) and compare the relative adequacy of the two cemeteries’ care funds. While this exercise may appease many peoples’ curiosity, we do not consider it to be particularly meaningful.

Second, and most importantly, the CFCR enables the cemeterian to calculate the progress (or lack thereof) that his or her cemetery is making in building the care fund to provide for the long-term care and maintenance of the cemetery. For example, five years from now, the cemeterian could again calculate the CFCR using the exact same information, and thereby determine whether the ratio has increased (better), decreased (worse), or stayed the same.

Deposits vs. Appreciation
One of the most important factors to understand about calculating the CFCR is that, by focusing on the total current market value of the fund, the formula does not distinguish between deposits that have been made to the fund and increases in the fund due to investment performance. The source of the fund’s current market value is irrelevant.

This type of calculation addresses the comments often expressed by many cemeterians, who indicate that they do not need to worry about increasing the principal value of their fund from investment, as they are always contributing additional money to their fund, and that those contributions will provide sufficient growth over the long-term. By calculating a CFCR, those cemeterians will be able to see whether or not that type of approach has been sufficient.

Historical Comparison
There is little value in frequently calculating a CFCR such as every quarter or even every year. Calculating such a ratio once every few years, for example, is probably sufficient to determine whether or not the overall care fund strategy (deposits, investments and withdrawals) is on track to provide for the cemetery’s maintenance over the long-term. Of course, those cemeterians who calculate a CFCR now will need to wait a few years to calculate another CFCR to see if their current investment approach is adequate.

Alternatively, it may be worthwhile for cemeterians to calculate a current CFCR, and then based upon a review of their historical bank statements and financial statements, to go back and calculate that same CFCR using data from five years ago. By comparing the two numbers, they could then see whether their CFCR has gone up or down over that time frame. Rather than waiting a few years to assess the efficacy of their investment program, we would definitely recommend that cemeterians consider calculating an historical CFCR.

Conclusion
While we would suspect that many cemeterians would be pleased with the relative improvement of their care funds over this time period, we would also suspect that a great many others would not. In any event, cemeterians who take the time to perform these calculations will be in a much better position to answer the question, “How are my cemetery care funds performing?” than the cemeterians who simply compare the market value or distributable income of their fund to that of a neighboring cemetery. The CFCR provides one of the best objective measurements of how well a cemetery is providing for its long-term care and maintenance.

Shale P. Lapping serves as President of IPEX, Inc., an investment consulting firm. Shale can be contacted at shale@ipexusa.com.

President's Message
Dear Members,
Since the conclusion of the Annual Meeting and Fall Conference on October 18 in Hershey, the officers, directors, and committees of NYSAC, working with the offices of the Association’s executive director and legislative counsel, have been addressing a number of important issues involving cemeteries (and crematories) in New York.

Perhaps most significantly, a new governor and attorney general have been elected to and installed in office. As of the date of the drafting of this message (February 15), there have yet to be any changes announced to the composition of either the cemetery board or division nor is it apparent what changes, if any, there will be in the regulatory climate of the state. Nevertheless, your officers, directors, and committees have been busy (i) establishing the guidelines of a new fuel surcharge to help defray last year’s unanticipated fuel cost increases, (ii) assisting western New York cemeteries with their efforts to secure government assistance to help pay for the millions of dollars of damage caused by the October snow storm, (iii) approving the drafting of state legislation that would enable veterans to apply their government burial benefit to the cemetery of their choice, (iv) working to see that all cemeteries will have available to them an investment vehicle to help generate better returns on their funds, (v) cooperating with the Division of Cemeteries (and the DEC) to establish fair and reasonable standards for crematory operator training and testing, maintenance schedules and inspections, and other regulations supporting last year’s new cremation statute, (vi) monitoring the Division’s attempt to protect New York consumers against the potential dangers posed by less regulated crematories operating in neighboring states, (vii) attempting to work with the Division to curb the increase in municipal regulation of cemeteries, and (viii) initiating an effort to become involved in the various government pandemic planning efforts.

The Board of Directors is also busy attending to various matters of protocol and procedure impacting the effectiveness and efficiency of the governance and operation of the Association and the coordination of communications between the officers, directors, committees, and membership, particularly as it relates to state public policy issues. One very important step that each of you as members can take to assist that effort is to remember to advise either the Chairman of the Government and Legal Affairs Committee, Frank Giglio, or David Fleming of NYSAC’s legislative counsel’s office of any public policy issues that you have before any state official so that both Frank and David can be aware of all cemetery issues pending before the state.

With the help of Executive Director Beth Seme and her staff, the board and committees have also been organizing the several different seminars and conferences NYSAC offers. The Southeastern and Western Regional Maintenance Seminars were held, respectively, on January 31 in Suffern, and March 5 in Buffalo. The upcoming 30th Annual Public Affairs Seminar will occur the afternoon of Monday, April 30 and the morning of Tuesday, May 1, at the Desmond Hotel in Albany and the 79th Annual Conference will convene September 9 -12 at the Otesaga Hotel in Cooperstown. Additionally, NYSAC is attempting to organize at least one regional small cemetery operations seminar at an upstate venue on a date to be determined. You can read more about all the scheduled events in the pages of this Broadcaster.
Speaking of the Broadcaster, I would like to ask both cemetery and supplier members alike to not only read the various articles of interest found in these pages but to consider contributing to future editions by submitting stories that will inform your industry colleagues of any new projects, openings, promotions, appointments, honors, awards, ideas, products, or services involving your cemetery or company. Articles for the next (August 1) edition of the Broadcaster should be submitted by June 15, and should be forwarded to the chair of the publications committee, Andrea Vittum, preferably by e-mail (andrea.vittum@choiceonemail.com).

Finally, I would also like to ask you to encourage any cemeterians or suppliers you know who are not NYSAC members to consider joining the Association. Prospective members can contact the Executive Director’s office by phoning (518) 783-1134, faxing (518) 783-1258, mailing to P.O. Box 702 in Latham, NY 12110, e-mailing nysac@nysac.com, or visiting www.nysac.com.

Thank you for your support and attention and I look forward to seeing you at the Spring Seminar in Albany.

Sincerely,
Kevin Boyd

St. Agnes Participate in Birdwatching Open
St. Agnes Cemetery in Menands (a member of the Audubon Cooperative Sanctuary Program) will participate in the 2007 North American Birdwatching Open, Saturday, May 12. Audubon International’s North American Birdwatching Open coincides with International Migratory Bird Day and focuses attention on the wonder of migratory birds and the role golf courses and cemeteries can play in conserving habitats. Since 1998, the free, 24-hour bird count has been held on the second Saturday in May. The results provide a valuable snapshot of migratory bird activity in North America.

Westchester Cemeteries Hit by Tornado
At 4 PM on Wednesday, July 12th, the office staff of Mount Pleasant Cemetery, Westchester County, looked out at what they thought was a thunderstorm and realized that something very out of the ordinary was happening. As Office Manager Lisa Doyle said, “I knew something was wrong when I could literally see the wind.” What happened was that an unprecedented and totally unexpected tornado had hit the cemetery. Starting from the Hudson River near Sleepy Hollow, the storm traveled all the way across the county passing through Gate of Heaven Cemetery and into Mount Pleasant Cemetery.

It was only upon exiting the building that the staff realized the scope of the damage. Even then it took a while to take it all in. The farther you were able to walk from the office, the more trees you saw on their sides. In all, about 150 trees were lost to the storm. Also, about 50 monuments were knocked over. (See photo.) The road by the cemetery, filled with downed power lines, telephone poles and trees, stayed closed for two days.

Remarkably, there was only minimal damage to the cemetery structures. Most important, no one was hurt. Things might have been very different. First, because of the late hour and the approaching thunderstorm, the maintenance crew had all returned to the garage. No one was caught outside. Second, if the path of the tornado had been just slightly farther south, it is very likely that the buildings would have taken a direct hit from the twister. On the south side of the cemetery office there was no damage, but on the north side every tree in sight was knocked over.

Because the damage was so extensive, the cemetery staff and regular tree care company were not able to handle all the work. Several cemeteries called to offer help. On Saturday, July 15th, neighboring Kensico Cemetery provided a truck and chipper, with a crew to operate it, to assist with the clean-up. In the end, Mount Pleasant Cemetery had to hire a contractor with heavy-duty equipment to finish the job.

“Mount Pleasant Cemetery looks much different today than it did the morning of July 12th,” reflects General Manager Larry Barnett. “Even with the new trees we are planting, we miss the old trees, which were so much a part of our cemetery.”

New Book About Maple Grove Cemetery
This exciting book on the history of Maple Grove Cemetery contains more than 200 photographs and interesting text that follows the 130 year history of the cemetery to today’s current time. This is the second book written by authors Nancy Cataldi and Carl Ballenas for Arcadia’s Images Of America series. Their first book, “Images of America: Richmond Hill” <http://www.richmondhillhistory.org/RichmondHillBook.html>, was about the history of Richmond Hill. The authors are both local historians with extensive knowledge of the area.

The book contains four chapters, the first being the “Creation of a Historic Cemetery”. It covers the early history through antique photographs of the cemetery and copies of early manuscripts, maps and letters. Most of these photos are newly discovered and never seen before. The second chapter is titled: “Memorials and Aesthetic Beauty” and showcases some of the lovely monuments and sections of the cemetery. The beautiful photographs are taken by Nancy Cataldi, who is also a professional photographer. The third chapter introduces the interesting stories of the people buried there; some well known in the world and others that have been forgotten. This chapter is titled: “The Remarkable Dash Between Life and Death”. Some of the prominent names mentioned are the Russian Pianists, the Lhevinnes, songstress LaVern Baker, humorist Don Marquis and many others. The last chapter is titled : “Today’s Community Spirit” and details the resurgence of the cemetery as the heart of the community. Since the cemetery is now listed on the National Register of Historic Places, this chapter defines the hard work of the cemetery and its involvement in making a difference in the neighborhood through partnerships with local groups. It is a complete and informative book that shows the extent of the historical significance of Maple Grove Cemetery.

You can purchase the book at: www.maplegrove.biz. The cost is $19.99 plus three dollars shipping. They accept credit cards, checks or money orders. The book is also available at the front desk of the cemetery: 83-15 Kew Gardens Road, Kew Gardens, NY 11415,
718-544-3600.

NYSAC Government & Legal Affairs Update
The NYS Government & Legal Affairs Committee has began working on the agenda set by the Association. A special thanks to David Fleming for his dedicated work in serving our Association.

We have had an exciting beginning to the new legislative year. The newly elected Governor, Eliot Spitzer, and the Legislative Leaders are off to a rocky beginning.

We have introduced the following bill in the Assembly and will shortly introduce it in the Senate:

A.1329-Brodsky- This bill would permit a solvent Cemetery Corporation to assume responsibility for the maintenance of an Abandoned cemetery and make funds available from the state cemetery Vandalism fund.

The Cemetery Board and the Division of Cemeteries are currently drafting regulations in regards to the Cremation Bill that passed last year. We will keep you up to date with the progress of these regulations.

I wish to thank all of the members who contributed to the Legal Fund last year. To all the members who did not, please consider supporting the Legal Fund in 2007.

I look forward to seeing you at the Spring Conference in Albany.

Frank F. Giglio, Chairman

Ferncliff Cemetery Association Hosts First Annual Holiday Tree Lighting
On the evening of Saturday, December 9, almost 700 people gathered in the atrium of the Rosewood Mausoleum at Ferncliff Cemetery in Westchester County to commemorate Ferncliff’s First Annual Holiday Tree Lighting. Following opening remarks by Ferncliff’s president, Kevin M. Boyd, Father Joseph Blenkle of Holy Name of Jesus Church in Valhalla, New York, delivered an inspirational and emotional message of remembrance that was followed by a moment of silence as guests recalled the memories of the family and friends memorialized at Ferncliff and elsewhere. As the building lights were dimmed, Mr. Boyd proceeded to light the 14 foot Norway spruce and invited everyone to decorate the tree with a commemorative snowflake ornament that each family had received upon its arrival. Once the tree was lighted, guests were serenaded by carolers in traditional period dress, served coffee and dessert, and presented with a commemorative holiday gift.

News From St. Michael's Cemetery
St. Michael’s Cemetery in East Elmhurst announced that Dennis Werner, General Manager of St. Michael’s Cemetery was elected to The Cremation Association of North America’s (CANA) Board of Directors.

Also, Edward Horn, Director of Sales, Marketing & Community relations of St. Michael’s Cemetery was elected to CANA’s Marketing and Communication Committee.

Both Dennis and Ed would be interested in discussing membership to CANA with anyone who might want to learn more about that organization. They can be reached at 718-278-3240 or 718-278-2845.

Join Us in Albany!
The 30th Annual Public Affairs Seminar will convene the afternoon of Monday, April 30 and the morning of Tuesday, May 1 at the Desmond Hotel in Albany.

The seminar will commence at 2:15 pm, Monday, April 30, following the 1:00 pm meeting of the New York State Cemetery Board. Following a brief introduction, the Cemetery Board members and the counsel to the Board will join the director, the assistant director, and staff of the New York State Division of Cemeteries to discuss current regulatory issues. The chairman of the NYSAC Government and Legal Affairs Committee will then be joined by the counsel to the committee to review current state legislative issues. National legislative and regulatory issues and trends will also be analyzed by a representative of the ICCFA. Following a short break, Clifford Benfield of Wachovia Securities will provide a review of current economic and market conditions and a panel of three representatives from the insurance industry will address some of the difficult liability issues currently confronting cemeteries. A cocktail reception and dinner will complete the first day’s program.

On Tuesday morning, May 1, the program will once again be dedicated to the popular “Ask the Lawyer” session. Starting at 8:30 am and concluding at the close of the seminar three hours later, attendees will be able to participate with other cemeterians, state regulators and a panel of experienced cemetery counsels in a wide-ranging discussion of legal issues that cemeteries face on a daily basis. If you have any questions about your cemetery’s legal liabilities, rights and responsibilities, please forward them by April 20 to the moderator of the panel, Timothy Griffin, by e-mail (timgriffin@aol.com), fax (914-771-6752), or regular mail (77 Pondfield Road, PO Box 156, Bronxville, NY 10708). The questions asked need not be limited strictly to cemetery operations; inquiries relating to corporate governance, contractual liabilities, labor law, and other areas of legal concern are also welcome.

Registration fees remain unchanged from last year; a full two-day registration is $200 for members (and $130 for a spouse or guest) and the Monday afternoon program only (including cocktail reception and dinner) is $125, while the Tuesday morning program only (including breakfast) is $85. Please be sure to complete your registration application as soon as you can and reserve your place at this informative seminar.

NYSAC Regional Maintenance Seminars
The New York State Association of Cemeteries convened its third annual Southeast regional maintenance seminar January 31st at the Suffern Holiday Inn and its second annual Western Regional Maintenance Seminar March 5th at the Buffalo-Niagara Marriott. Both seminars were presented in conjunction with the regional seminars of the New York State Turfgrass Association (NYSTA) and were moderated by Gino Merendino of Merendino Cemetery Care, a private regional cemetery maintenance firm of fifty employees that maintains 1,400 acres of cemetery property and conducts 1,400 interments annually in New York, New Jersey and Pennsylvania. Both regional seminars consisted of three sessions: “Innovations in Cemetery Operations,” “Grave Opening, Closing, and Maintenance,” and “Employee Management.”

The “Innovations in Cemetery Operations” session presented a dozen new products and technologies that can help make operating and maintaining a cemetery more efficient and economical including a combination casket carrier/lowering device, mechanized monument lifts, recyclable grave blankets, floral vending machines, leaf mulchers, steam weeders, shrub shears, and new, more efficient and economical methods of communications, transportation, and land management.

The “Grave Opening, Closing, and Maintenance” session allowed cemetery superintendents to compare notes regarding different equipment and techniques employed for locating, opening, excavating, shoring, backfilling, compacting, turfing and maintaining or restoring graves and included monument removal and casket lowering devices and methods. Entombment lifts and casket protection were also discussed.

The “Employee Management Practices” session provided an opportunity for Gino Merendino to discuss the methods by which Merendino Cemetery Care recruits, reviews, and rewards its employees and monitors and measures their performance in order to maximize their productivity.

NYSAC wishes to extend its sincere appreciation to Gino Merendino for all the effort, energy, and time he contributed to the development, promotion, and presentation of both regional conference programs. Thanks also to Jill Cyr of the NYSAC (& NYSTA) Executive Director’s office for her work in coordinating the NYSAC seminars with NYSTA, whom NYSAC also thanks for again hosting its regional seminars.

Buzzy Stoeckleins is a Good Friend to Rural Cemeteries
More than 30 years ago, musician James Taylor released a song called You’ve Got a Friend with the lyrics, ”When you’re down and troubled and you need a helping hand... You just call out my name, and you know where ever I am I’ll come running ...you’ve got a friend.” Small cemeteries can relate to that sentiment – they are fortunate to have an organization called Friends of Rural Cemeteries – and particularly its founder Bernard (Buzzy) Stoecklein — as their friend.

Since its founding in 2000, Friends of Rural Cemeteries has been helping cemeteries in need. Most recently, the non-profit organization provided aid to Greenwood Cemetery Association in Lakewood, New Jersey.

In 2003, Ocean County attempted to take a portion of Greenwood Cemetery’s frontage along Cedar Bridge Avenue to widen the road. The County only offered the cemetery $37,300 for the property. While attending a New Jersey Cemetery Association board meeting, Stoecklein learned of the county’s inadequate offer. He immediately mobilized and through Friends of Rural Cemeteries retained legal counsel to assist Greenwood Cemetery Association in receiving a fair market value for the land. Stoecklein also served as an appraiser regarding the property’s value.

Recently, after more than three years of negotiations, Ocean County agreed to a settlement of $137,500. A portion of the funds will be used for cemetery operations and the remainder will be placed in the maintenance and preservation fund.

“The time and effort spent by Mr. Stoecklein on this matter is reflective of his generosity and is a credit to the industry,” explained Laura Leacy Kyler, the attorney who helped reach the Greenwood settlement. “His assistance and guidance were invaluable in reaching a successful resolution of this matter on behalf of the Cemetery.”

10 Simple Ways to Make a Difference #6
This is part 6 in a 10 part series on simple ways cemeteries can make a difference in protecting our environment. Each one will contain examples of projects you can complete on your way to achieving certification as a member of the Audubon Cooperative Sanctuary Program. For further information on this program, contact Audubon International at 418-767-9051 or visit their web site at www.audubonintl.org.

#6: Take care of the most sensitive species
Many people are surprised to learn that amphibian and reptile populations are declining rapidly all over the world. These species are especially vulnerable to habitat destruction because they typically require both land AND water living spaces. Since cemeteries are some of the few remaining green spaces in our communities, we can provide a vital role in sustaining many species that literally have nowhere else to go. By simply providing a small pond with aquatic vegetation and some plantings for cover nearby, you can make a difference to the environment by sustaining sensitive species such as frogs and toads.

Benefits (to YOU and the environment!)
* Even a small pond will attract a variety of amphibians and reptiles – and visitors!
* Economical pond kits work well and are readily available at any garden store.
* Frogs and toads will live on the land and reproduce in the water.
* YOU will help to maintain the diversity of species on our planet.
* YOU will be able to promote your cemetery as a green space within your community.

Green-Wood Where NYC's History Comes Alive!
Brooklyn’s Green-Wood Cemetery continues to be much more than a place to bury the dead. In addition to many tours, concerts, and other cultural and educational events across the cemetery’s grounds, the Historic Chapel has been particularly busy recently.

On November 19, 2006, a full house of 100 people listened as Robert C. Williams, author of the just-published and widely-praised book Horace Greeley: Champion of American Freedom, spoke on the life of this notable New Yorker. Williams is professor emeritus at Davidson College and lecturer in history at Bates College. His book is the first comprehensive biography of Greeley, a man who thrived on the discussion of big ideas, in the last half century. In his work, Williams describes Greeley as the quintessential New Yorker and a giant of the 19th century, as gadfly, opinion-maker, champion of reform causes, and presidential candidate. The author’s talk was followed by a walk to Greeley’s grave, which is marked by a bronze bust of Greeley, sculpted by Charles Calverley, who also sculpted the bust of Elias Howe, also at Green-Wood. It was a special treat to have several Greeley descendants participate in this event.

Since September, Moby Dick: The Sermon, has been appearing in the Chapel, described in The Village Voice and Time Out New York as “off-off-Broadway.” This performance, produced by Eric Richmond of the Brooklyn Lyceum and directed by Joe Rosato, is an 1850’s style event, with hymns, sea chanteys and a song by Green-Wood resident Louis Moreau Gottschalk complementing Melville’s fiery sermon. As The New Yorker has enthused, “For the past few months . . . the actor Richard Kirkwood has been treating present day New Yorkers to a resounding rendition of ‘The Sermon.’” Originally scheduled to close at the end of December, 2006, the performances have been extended, by popular demand, and will continue on the second and third Saturday evenings of upcoming months. And it is all for a good cause: to help raise money for the restoration of the cemetery monument to Louis Moreau Gottschalk, the first American composer with an international reputation. Over the years, the Gottschalk memorial has lost its angel, which formerly held a tablet listing Gottschalk’s greatest hits. Some money already has been raised for this restoration, but more is needed.

CMS Mid-Atlantic Establishes Group Sales Division
CMS Mid-Atlantic, Inc. values the diversity that the communities in New Jersey and New York offer. The New Jersey-based company recognizes that the different ethnicities, fraternal association and religious groups contribute to the distinctive character of the many communities in the metropolitan area.

In 2007, CMS, a company that provides financial, marketing and consulting services to the cemetery industry throughout New Jersey and New York, is marking its 10th anniversary with the establishment of a Group Sales Division that will focus solely on cemetery property sales (lots, crypts, niches) to associations, groups and churches.

According to CMS Chairman and CEO Bernard E. Stoecklein, Jr., Dennis Sabatini will manage CMS’ new Group Sales Division. In this position, Sabatini will build and foster relationships with civic, fraternal and different ethnic and religious groups in New Jersey and New York.

Stoecklein, who began his career in the cemetery industry in 1968, has assembled a dedicated team of professionals at CMS who are devoted to serving others — among them is Sabatini who has been working with Stoecklein for 30 years. In his most recent position as the Vice President of Sales for CMS Mid-Atlantic, Sabatini’s responsibilities have included staffing and training each of the cemetery offices with knowledgeable and skilled sales professionals.  He played a key role in mentoring these family service counselors. 

“Denny’s strong focus, industry knowledge, untiring drive and attention to detail will be an invaluable asset to this new position,” explained Stoecklein.

Deductible Contributions?
by Richard J. Moylan, Esq.
A question has been posed as to whether contributions made to a not-for-profit cemetery corporation, exempt from Federal Income Tax by virtue of Internal Revenue Code §501[c][13], are deductible to the donor. The answer is a qualified “yes.” It is not necessary for a cemetery to go through the expense of forming a separate “friends” organization with tax-exempt status granted under Internal Revenue Code §501[c][3]. Cemeteries that form this type of separate entity normally do so in anticipation of applying for grants from foundations. Many foundations are limited to providing funds only to organizations exempt under §501[c][3].

The qualified part of the answer has two components. First, the contribution must be voluntary. Second, it must be solely for the use of the not-for-profit cemetery. The contribution must be irrevocably dedicated to the care of the Cemetery as a whole. There can be no quid pro quo for the contribution.

Should the donor’s deduction be questioned by the Internal Revenue Service, they will seek to determine if the contribution was made for the perpetual or annual care of a particular lot, grave, crypt, niche or urn site or for any particular service provided to that specific site rather than the Cemetery as a whole. They will also seek to be certain that the payment to the cemetery corporation was not part of the purchase price of the lot, grave, crypt, niche or urn site. Clearly, amounts that are part of the purchase price would not be deductible as a contribution.

This Old Cemetery
by Daniel C. Austin, President, All Faiths Cemetery

We all know how difficult it is to find surviving family members or get funds from family members to save, preserve and restore a 150 year old piece of Historic Memorial Architecture with no care, from inevitable degradation. But as of late, we have had some success, however, I often feel like a used car salesman trying to persuade these new generations into investing money into a granite box, or slab that their ancestors erected over a Century ago.

Repair costs can range from a few hundred dollars to tens of thousands of dollars and it seems that the monetary amount doesn’t really matter. For the most part they feel it’s a waste. Here at All Faiths, we let them know that this is part of their family’s history, and these memorials and mausoleums should be preserved for future generations. The picture to the left is the F&V Neuberger Family Mausoleum. After a year and a half of discussion with the remaining family members, funding was finally made available. A major restoration project is scheduled for the Spring of 2007. The results will be entered into a NYC Landmarks Preservation Competition in December 2007. We will keep you posted with the results.