TY 2020 Form 990

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) Judith Fardig......................................................................
Trustee

0.00
.................
0.00

(2) Hirum Janiel......................................................................
Vice President

0.00
.................
0.00

(3) David Brown......................................................................
Secretary-Treasurer

2.00
.................
0.00

(A)
Name and title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W-2/1099-MISC)

(E)
Reportable compensation from related organizations (W-2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet

	(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

1.(a) Description of liability	(b) Book value
(1) Federal income taxes

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

Return Reference	Explanation
General Explanation Attachment	Three major needs to be fullfilled: 1. Replace very inadequate building which cannot contain Truck, grounds equipment, supplies and office records. 2. Continue rebuilding roadways and paths. 3. Start next phase of replacing grave markers which have been vandalized

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2020

Open to Public
Inspection

Name of the organization

Warren South Burial Ground

Employer identification number

05-0220745

Return Reference	Explanation
Officer directors etc family relationship Part VI line 2	Susan O. Brown is the wife of David A. Brown serving as trustee as we seek to find two new trustees willing and able to do what Mr. Brown has been leading for 40 years.
Form 990 governing body review Part VI line 11	The preparer offers, proides and discusses with trustees these particular financial reports as well as providing copies of the usual financial papers and reports to the trustees.
Other officer or key employee compensation Part VI line 15b	The Caretaker is a parttime employee. He has another job fulltime to which this work supplements his prime income.He conducts much of the operating responsibilities including interactions with families and funeral directirs making decisions in the good interests of the cemetery. He consults and reports to the treasurer who is the Managing Trustee. The traesurer when discussing operating and financial matters with other trustees discusses performance and adjustment of compensation of the caretaker and a consences is reached.
Form 990 availability to public Part VI line 18	Part VI Line 17: As to availability of information of the burial ground other than the IRS form 990 being available on the internet, any person asking the caretaker, funeral service businesses or town officials has been referredto the treasurerwhere their questions have been addressed to their satisfaction or they have been allowed to view documents and financial statements filed with local, state or federal authorities or have been sold copies when time or distance are issues.
Governing documents etc available to public Part VI line 19	As to availability of information of the burial ground, other than IRS form 990 being available on the internet, any person asking the caretaker, funeral services businesses, or town officialsas been referred to the treasurer where there questions have been addressed to their satisfaction or they have been allowed to view documents and sinancial statements filed with local, state or federal authorities or have been sold copies when time or distance are issues.
Other or change in accounting method Part XII line 1	THis seem to be an error in FOrm 990 as actual document relates to making information available to public as does item 018 also in Part VI.
Explanation of other changes in net assets or fund balances Part XI line 9	I do not understand why in this Form 990 program the Funds balance is overstated by this accounts payable amount of 12,202. I have made this adjustment to reflect the Funds balance less the accounts payable. Hopefully the IRS will explain how data should have been put in whereby the Funds balance would be correct without making this adjustment.

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

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2020

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: Maintain and operate a not-for-profit non-sectarian community cemetery
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	4
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	4
5	Total number of individuals employed in calendar year 2020 (Part V, line 2a) ......	5	2
6	Total number of volunteers (estimate if necessary) .............	6
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 39 .........	7b	0

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........		0
9	Program service revenue (Part VIII, line 2g) .........		9,726
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....		185,110
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)		2,000
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)		196,836
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)		41,119
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....		49,885
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)		91,004
19	Revenue less expenses. Subtract line 18 from line 12.......		105,832
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	3,037,300	3,141,335
21	Total liabilities (Part X, line 26).............	1,797	12,202
22	Net assets or fund balances. Subtract line 21 from line 20.....	3,035,503	3,129,133

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 65,750 including grants of $ ) (Revenue $ 196,335 )
	Only one service provided is service and maintain this cemetery and burying ashes and bodies herein. Maintaining this cemetery and burying human ashes and remains herein

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses65,750

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	0	0	0

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

1a	Federated campaigns..	1a
b	Membership dues..	1b
c	Fundraising events..	1c
d	Related organizations	1d
e	Government grants (contributions)	1e

f	All other contributions, gifts, grants, and similar amounts not included above	1f

g	Noncash contributions included in lines 1a - 1f:$	1g

h Total. Add lines 1a-1f.......

		Business Code
2a	Interments	531390	7,375	7,375
b	Extra Lot Work	531390	2,351	2,351
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		9,726

3 Investment income (including dividends, interest, and othersimilar amounts) ......			185,110	185,109		1
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents			6a
b	Less: rental expenses			6b
c	Rental income or (loss)			6c
d	Net rental income or (loss).......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory			7a
b	Less: cost or other basis and sales expenses			7b
c	Gain or (loss)			7c
d	Net gain or (loss).........
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..
Business Code			Miscellaneous Revenue
11a	Lots Sold		531390	2,000	2,000
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			2,000
12	Total revenue. See instructions.....			196,836	196,835	0	1

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......
5	Compensation of current officers, directors, trustees, and key employees ...........
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........	36,052	36,052
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........	5,067	5,067
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	4,000		4,000
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......	19,066		19,066
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....
13	Office expenses .......	2,188		2,188
14	Information technology ......
15	Royalties ..
16	Occupancy ...........
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..
23	Insurance ...	2,676	2,676
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	Equipment Operating & Maint	3,064	3,064
b	Grounds Supplies Services	14,365	14,365
c	Burial Vaults & Diggings	1,800	1,800
d	Heat Telephone & Utilities	2,726	2,726
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	91,004	65,750	25,254	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			127,082	1	176,526
2	Savings and temporary cash investments .........			693,340	2	640,914
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			468	4	485
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
					6
7	Notes and loans receivable, net ...........				7
8	Inventories for sale or use ............				8
9	Prepaid expenses and deferred charges ......				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	80,104
b	Less: accumulated depreciation	10b	37,059	22,547	10c	43,045
11	Investments—publicly traded securities .			2,193,863	11	2,280,365
12	Investments—other securities. See Part IV, line 11 .....				12
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........				15
16	Total assets. Add lines 1 through 15 (must equal line 33)...			3,037,300	16	3,141,335

17	Accounts payable and accrued expenses .....	1,797	17	12,202
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	1,797	26	12,202

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........	3,035,503	27	3,129,133
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds		31
32	Total net assets or fund balances ...........	3,035,503	32	3,129,133
33	Total liabilities and net assets/fund balances ........	3,037,300	33	3,141,335

1a	Beginning of year balance ....	3,035,503	2,917,764	2,707,428	2,607,756	2,357,197
b	Contributions ...
c	Net investment earnings, gains, and losses	167,991	183,607	264,034	170,258	304,812
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...	65,750	49,027	62,315	77,235	49,242
f	Administrative expenses ....	25,254	23,477	23,971	21,883	19,874
g	End of year balance ......	3,112,490	3,028,867	2,885,176	2,678,896	2,592,893

1a	Land .....	22,547		22,547
b	Buildings ....	20,043	20,043
c	Leasehold improvements
d	Equipment ....	37,514	17,016	20,498
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				43,045

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(B)
(C)
(D)
(E)
(F)
(G)
(H)
(I)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)