Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.01x
Liabilities / Revenue
69th percentile
Higher debt load relative to revenue than 69% of similar nonprofits.
Net Margin
26th percentile
Higher net margin than 26% of similar nonprofits.
Top Officer Pay
50th percentile
Higher top officer pay than 50% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
84th percentile
Faster asset growth than 84% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
Up$1,685,873
Up $181,240 (+12%) from 2012
Net Assets
Up$1,676,306
Up $200,482 (+14%) from 2012
Liabilities
Down$9,567
Down $19,242 (-67%) from 2012
Revenue And Expenses
Revenue
$186,163
No earlier filing loaded for comparison.
Expenses
Down$182,700
Down $48,263 (-21%) from 2012
Net Income
$3,463
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2013 to Dec 31, 2013
- Signed
- Aug 8, 2014
- Return Version
- 2013v3.1
- Gross Receipts
- $187,994
Mission and Program Overview
Mission
The maintenance of hershey cemetery.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $140,590 | $127,630 | ▼ $12,960 |
| Inventories for Sale or Use | $50,799 | $50,765 | ▼ $34 |
| Cash and Non-Interest-Bearing Accounts | $36,726 | $24,951 | ▼ $11,775 |
| Accounts Receivable | $2,675 | $4,150 | ▲ $1,475 |
| Prepaid Expenses and Deferred Charges | $2,788 | $2,923 | ▲ $135 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Total Assets | $1,504,633 | $1,685,873 | ▲ $181,240 |
| Other Assets Total | $1,271,055 | $1,475,454 | ▲ $204,399 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $27,199 | $7,967 | ▼ $19,232 |
| Other Liabilities | $1,610 | $1,600 | ▼ $10 |
| Total Liabilities | $28,809 | $9,567 | ▼ $19,242 |
| Net Assets / Fund Balance | |||
| Temporarily Rstr Net Assets | $1,271,055 | $1,475,454 | ▲ $204,399 |
| Unrestricted Net Assets | $204,769 | $200,852 | ▼ $3,917 |
| Total Net Assets Fund Balance | $1,475,824 | $1,676,306 | ▲ $200,482 |
| Total Liabilities and Net Assets / Fund Balance | $1,504,633 | $1,685,873 | ▲ $181,240 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $93,727 | $108,934 | $202,661 |
| Buildings | $4,421 | $63,546 | $67,967 |
| Land | $29,482 | - | $29,482 |
| Equipment | - | $7,980 | $7,980 |
| Other Assets Org | $1,475,454 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2013 | $1,271,055 | $7,380 | ▲ $225,315 | $27,446 | $1,475,454 |
| 2012 | $1,184,959 | $22,324 | ▲ $134,733 | $68,208 | $1,271,055 |
| 2011 | $1,209,420 | - | ▲ $8,048 | $32,053 | $1,184,959 |
| 2010 | $1,166,333 | $20,325 | ▲ $126,169 | $95,799 | $1,209,420 |
| 2009 | - | $120,356 | - | $10,788 | $1,166,333 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| david p lavery | DRCTRS/VP |
| Thomas Queenan | Drctrs/VP/treas |
| Vincent B Rudisill | Drcts/pres |
| Kenneth Gall | Drcts/sec |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $118,737
- Investment Income
- $0
- Other Revenue
- $67,426
- Change in Net Assets
- $3,463
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $186,163
- Revenue Not Reported on Form 990
- $206,230
- Total Revenue per Audited Statements
- $392,393
- Total Revenue per Form 990
- $186,163
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $182,700 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | - | - | - | $12,960 |
| All Other Expenses | - | - | - | $10,171 |
| Other Expenses | - | - | - | $5,285 |
| Fees for Services Accounting | - | - | - | $3,350 |
| Total Functional Expenses | $0 | $0 | $0 | $182,700 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $191,911 |
| Expenses per Audited Statements | $182,700 |
| Total Expenses per Form 990 | $182,700 |
| Expenses Not Reported on Form 990 | $9,211 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Interested-Person Transactions
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| david lavery | officer | landscaping services | No | $68,029 |
| kenneth gall | officer | accounting services | No | $14,835 |
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Security Deposits | $1,600 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- No
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- Yes
Governance Explanations
Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company
“Hershey trust company performs management duties.”
Form 990, Part VI, Line 11B: Form 990 Review Process
“The 990 was reviewed by the Organization's officers/directors.”
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
“Documents are available upon request at the Organization's office.”
Part VI, Section B #12A - Written Conflict of Interest Policy
“The Hershey Cemetery Company follows the Hershey Trust Company's policy.”
Part VI, Section B #13 - Written Whistleblower policy
“The Hershey Cemetery Company follows the Hershey Trust Company's policy.”
Part VI, Section B #14 - Written Document Retention & Destruction
“The Hershey Cemetery Company follows the Hershey Trust Company's policy.”
Part VII, Section A, Column A - Hours spent on related organizations
“The following table details the Hershey Cemetery's Board of Directors and officers who are also directors or officers of related organizations and the hours spent per week on duties for these related organizations:Kenneth Gall - 55 (Hershey Trust Company)Dave Lavery - 55 (Hershey Trust Company through March 2012); 55 (Hershey Entertainment Company since April 2012)Vincent Rudisill - 0THOMAS QUEENAN - 55 (Milton Hershey School Trust)”
Filing and Contact Details
Filer
- EIN
- 23-1973529
- Phone
- 7175201100
Signing Officer
- Name
- Vincent B Rudisill
- Title
- Drctr/pres
- Signed
- 2014-08-08
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Vincent B Rudisill
- Formed
- 1975
- Legal Domicile
- Pa
- Voting Board Members
- 3
- Independent Board Members
- 3
- Employees
- 0
- Volunteers
- 4
Preparer
- Preparer
- Brian J Metzger CPA
- Phone
- 7172380446
Supplemental Narrative
Additional Explanations
Compensation of officers
“The following information details the compensation arrangements of the Hershey Cemetery Company Board of Directors and Officers, who are compensated by a related for-profit entity. The compensation of board members and officers also serving as an officer of the related for-profit entity, Hershey Trust Company (EIN: 23-0692150) is commensurate with their responsibilities with respect to the for-profit entity. Their compensation is determined by independent compensation consultants. This process is based on position comparables taking into account responsibilities and duties, authority, and objectives. None of their compensation, employee benefit contributions or non-taxable benefits was paid by the Hershey Cemetery Company.Kenneth GallMr. Gall serves as a Director and Secretary of the Hershey Cemetery Company. He also serves as the Director of Real Estate of Hershey Trust Company, a for-profit related corporation. Vincent RudisillMr. Rudisill serves as a Director and President of the Hershey Cemetery Company. He also served as the Assistant Secretary of Hershey Trust Company and the Chief Investment Officer of Hershey Trust Company, Heritage Trusts, a division of Hershey Trust Company, a for-profit related corporation until June 2011. Dave LaveryMr. Lavery served as a director, vice president, and treasurer of the Hershey Cemetery Company until July 2013. He also served as the interim chief executive officer of the Hershey Trust Company, a for-profit related corporation, until March 19, 2012. He is now VP and CFO at Hershey Entertainment & Resorts Co..THOMAS QUEENANMR. QUEENAN was appointed a director, vice president and treasurer of the Hershey Cemetery Company in July 2013. HE IS THE CFO OF THE MILTON HERSHEY SCHOOL & School TRUST.”
Financial Statement Notes
Part V, Line 4: Intended uses of the endowment fund.
“The funds will be used for the care and maintenance of the hershey cemetery.”
Part X : FIN48 Footnote
“Generally accepted accounting principles require accounting and recognition for tax positions taken or expected to be taken in the Hershey Cemetery Company's income tax returns. The Company's income tax filings are subject to audit by various taxing authorities. The Company's open audit periods are 2011-2013. Tax positions are recognized or drecognized based on a more likely than not threshold for positions taken or expected to be taken in a tax return. The Companys accounting policy for evaluating uncertain tax positions is that recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. The Company does not believe there are any unrecognized tax benefits or liabilities that should be recorded.”
Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990
“Rental expenses $1831 transfer to trust $7380”
Part XII, Line 2D: Other expenses and losses per audited F/S
“Rental expenses $1831 transfer to trust $7380”
Raw XML AppendixShowing 400 of 469 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 67061 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 14835 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 5285 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1610 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1600 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 0 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 2788 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 2923 |
| IRS990/PrincipalOfficerNm | 0 | VINCENT B RUDISILL |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | FOUNDATION SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Income from Trust |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | INTERMENT SALES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 16091 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 27446 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 75200 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 16091 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 27446 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 75200 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 230963 |
| IRS990/PYOtherRevenueAmt | 0 | 76397 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 130893 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -23673 |
| IRS990/PYTotalExpensesAmt | 0 | 230963 |
| IRS990/PYTotalRevenueAmt | 0 | 207290 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 3463 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 18874 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 4421 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 63546 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 67967 |
| IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 850 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1271055 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 7380 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 1475454 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 225315 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 27446 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 2753 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1184959 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 22324 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1271055 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 134733 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 68208 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 456 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1209420 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1184959 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 8048 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 32053 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 7608 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 1166333 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 20325 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1209420 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 126169 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 95799 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt | 0 | 1166333 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 120356 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 1166333 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/GrantsOrScholarshipsAmt | 0 | 22984 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 10788 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | true |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 7980 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 7980 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 9211 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 182700 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 29482 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 29482 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 93727 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 108934 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 202661 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 197019 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 1475454 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | BENEFICIAL INTEREST INTRUST |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 9211 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1600 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | SECURITY DEPOSITS |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 9211 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 1.00000 |
| IRS990ScheduleD/RelatedOrgListSchRInd | 0 | true |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 206230 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 186163 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FUNDS WILL BE USED FOR THE CARE AND MAINTENANCE OF THE HERSHEY CEMETERY. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Generally accepted accounting principles require accounting and recognition for tax positions taken or expected to be taken in the Hershey Cemetery Company's income tax returns. The Company's income tax filings are subject to audit by various taxing authorities. The Company's open audit periods are 2011-2013. Tax positions are recognized or drecognized based on a more likely than not threshold for positions taken or expected to be taken in a tax return. The Companys accounting policy for evaluating uncertain tax positions is that recognized income tax positions are measured at the largest amount that is greater than 50% likely of being realized. The Company does not believe there are any unrecognized tax benefits or liabilities that should be recorded. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | RENTAL EXPENSES $1831 TRANSFER TO TRUST $7380 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | RENTAL EXPENSES $1831 TRANSFER TO TRUST $7380 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part V, Line 4: Intended uses of the endowment fund. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part X : FIN48 Footnote |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part XI, Line 2d: Other revenue amounts included in F/S but not included on form 990 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part XII, Line 2d: Other expenses and losses per audited F/S |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 127630 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1475454 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 182700 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1600 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 186163 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 392393 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 191911 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | david lavery |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 1 | kenneth gall |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | officer |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | officer |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 68029 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 1 | 14835 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | landscaping services |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | accounting services |
| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | DAVID LAVERY IS AN OFFICER OF BOTH HERSHEY CEMETERY COMPANY AND HERSHEY ENTERTAINMENT AND RESORTS CO.. HERSHEY CEMETERY COMPANY PAID HERSHEY ENTERTAINMENT AND RESORTS CO. $68,029 FOR LANDSCAPING SERVICES. KENNETH GALL IS AN OFFICER OF BOTH HERSHEY CEMETERY COMPANY AND HERSHEY TRUST COMPANY. HERSHEY CEMTERY COMPANY PAID HERSHEY TRUST COMPANY $14,835 FOR OPERATIONS/ACCOUNTING SERVICES. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule L, Part V Supplemental Information |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | HERSHEY TRUST COMPANY PERFORMS MANAGEMENT DUTIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | The 990 was reviewed by the Organization's officers/directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Documents are available upon request at the Organization's office. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The following information details the compensation arrangements of the Hershey Cemetery Company Board of Directors and Officers, who are compensated by a related for-profit entity. The compensation of board members and officers also serving as an officer of the related for-profit entity, Hershey Trust Company (EIN: 23-0692150) is commensurate with their responsibilities with respect to the for-profit entity. Their compensation is determined by independent compensation consultants. This process is based on position comparables taking into account responsibilities and duties, authority, and objectives. None of their compensation, employee benefit contributions or non-taxable benefits was paid by the Hershey Cemetery Company.Kenneth GallMr. Gall serves as a Director and Secretary of the Hershey Cemetery Company. He also serves as the Director of Real Estate of Hershey Trust Company, a for-profit related corporation. Vincent RudisillMr. Rudisill serves as a Director and President of the Hershey Cemetery Company. He also served as the Assistant Secretary of Hershey Trust Company and the Chief Investment Officer of Hershey Trust Company, Heritage Trusts, a division of Hershey Trust Company, a for-profit related corporation until June 2011. Dave LaveryMr. Lavery served as a director, vice president, and treasurer of the Hershey Cemetery Company until July 2013. He also served as the interim chief executive officer of the Hershey Trust Company, a for-profit related corporation, until March 19, 2012. He is now VP and CFO at Hershey Entertainment & Resorts Co..THOMAS QUEENANMR. QUEENAN was appointed a director, vice president and treasurer of the Hershey Cemetery Company in July 2013. HE IS THE CFO OF THE MILTON HERSHEY SCHOOL & School TRUST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | The Hershey Cemetery Company follows the Hershey Trust Company's policy. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The Hershey Cemetery Company follows the Hershey Trust Company's policy. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The Hershey Cemetery Company follows the Hershey Trust Company's policy. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | The following table details the Hershey Cemetery's Board of Directors and officers who are also directors or officers of related organizations and the hours spent per week on duties for these related organizations:Kenneth Gall - 55 (Hershey Trust Company)Dave Lavery - 55 (Hershey Trust Company through March 2012); 55 (Hershey Entertainment Company since April 2012)Vincent Rudisill - 0THOMAS QUEENAN - 55 (Milton Hershey School Trust) |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 3: Description of Delegated Duties to Management Company |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 11b: Form 990 Review Process |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 19: Other Organization Documents Publicly Available |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Compensation of officers |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Part VI, Section B #12a - Written Conflict of Interest Policy |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Part VI, Section B #13 - Written Whistleblower policy |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Part VI, Section B #14 - Written Document Retention & Destruction |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Part VII, Section A, Column A - Hours spent on related organizations |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | true |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | true |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1 | 0 | HERSHEY TRUST COMPANY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1 | 0 | HERSHEY CEMETERY PERPETUAL MAINTENANCE |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 236629638 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(13) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | PA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | fund perpetual care & maint of cemetery |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1 | 0 | PO BOX 445 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/City | 0 | HERSHEY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/State | 0 | PA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCode | 0 | 17033 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | false |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt | 0 | HERSHEY CEMETERY COMPANY (EIN 23-1973529) IS A PENNSYLVANIA CEMETERY COMPANY THAT IS EXEMPT FROM FEDERAL TAX PURSUANT TO IRC SECTION 501(C)(13). HERSHEY TRUST COMPANY PROVIDES ADMINISTRATIVE AND ACCOUNTING SERVICES TO THE CEMETERY COMPANY AND IS TRUSTEE OF THE HERSHEY CEMETERY PERPETUAL MAINTENANCE FUND TRUST (EIN 23-6629638) THAT WAS ESTABLISHED TO PROVIDE FUNDING FOR PERPETUAL MAINTENANCE FOR THE HERSHEY CEMETERY. HERSHEY TRUST COMPANY ALSO MANAGES VARIOUS OTHER ENTITITES. |
| IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCEHDULE R, PART II |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/TaxableDistributionsInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt | 0 | 1271055 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,685,873
- Liabilities
- $9,567
- Net assets
- $1,676,306
- Revenue
- $186,163
- Expenses
- $182,700
- Net income
- $3,463