Civic Intelligence

Greendale Cemetery Association

990 • Fiscal year 2013 • EIN 25-0522980

Jan 01, 2013 to Dec 31, 2013 • Filed on May 05, 2014

700 Randolph Street16335

(814) 336-3545

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

81st percentile

0.06x

Higher debt load relative to assets than 81% of similar nonprofits.

2013 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2013

Liabilities / Revenue

85th percentile

0.49x

Higher debt load relative to revenue than 85% of similar nonprofits.

2013 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2013

Net Margin

39th percentile

12%

Higher net margin than 39% of similar nonprofits.

2013 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2013

Top Officer Pay

50th percentile

$0

Higher top officer pay than 50% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2013 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2013

Asset Growth

75th percentile

9.0%

Faster asset growth than 75% of similar nonprofits.

2013 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2012 to 2013

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2013

Assets

Up

$1,766,582

Up $146,073 (+9.0%) from 2012

Net Assets

Up

$1,660,806

Up $122,678 (+8.0%) from 2012

Liabilities

Up

$105,776

Up $23,395 (+28%) from 2012

Revenue

$214,420

No earlier filing loaded for comparison.

Expenses

Up

$189,097

Up $4,102 (+2.2%) from 2012

Net Income

$25,323

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2012: $1,620,509Liabilities 2012: $82,381Net Assets 2012: $1,538,1282012Assets 2013: $1,766,582Liabilities 2013: $105,776Net Assets 2013: $1,660,8062013Assets 2014: $1,756,837Liabilities 2014: $109,168Net Assets 2014: $1,647,6692014Assets 2015: $1,669,654Liabilities 2015: $107,605Net Assets 2015: $1,562,0492015Assets 2016: $1,689,034Liabilities 2016: $113,713Net Assets 2016: $1,575,3212016Assets 2017: $1,804,063Liabilities 2017: $131,847Net Assets 2017: $1,672,2162017Assets 2018: $1,775,272Liabilities 2018: $158,153Net Assets 2018: $1,617,1192018Assets 2019: $1,941,380Liabilities 2019: $178,369Net Assets 2019: $1,763,0112019Assets 2020: $2,126,436Liabilities 2020: $197,539Net Assets 2020: $1,928,8972020Assets 2021: $2,068,224Liabilities 2021: $17,492Net Assets 2021: $2,050,7322021Assets 2022: $1,740,256Liabilities 2022: $43,048Net Assets 2022: $1,697,2082022Assets 2023: $1,912,684Liabilities 2023: $40,506Net Assets 2023: $1,872,1782023

Highlighted filing

2013

Assets$1,766,582
Liabilities$105,776
Net Assets$1,660,806

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$300K$200K$100K$0-$100KExpenses 2012: $184,9952012Revenue 2013: $214,420Expenses 2013: $189,097Net Income 2013: $25,3232013Revenue 2014: $193,711Expenses 2014: $195,798Net Income 2014: -$2,0872014Revenue 2015: $163,504Expenses 2015: $188,078Net Income 2015: -$24,5742015Revenue 2016: $147,074Expenses 2016: $190,358Net Income 2016: -$43,2842016Revenue 2017: $180,588Expenses 2017: $192,571Net Income 2017: -$11,9832017Revenue 2018: $283,993Expenses 2018: $197,044Net Income 2018: $86,9492018Revenue 2019: $171,444Expenses 2019: $220,193Net Income 2019: -$48,7492019Revenue 2020: $217,365Expenses 2020: $181,356Net Income 2020: $36,0092020Revenue 2021: $219,122Expenses 2021: $182,123Net Income 2021: $36,9992021Revenue 2022: $192,434Expenses 2022: $177,822Net Income 2022: $14,6122022Revenue 2023: $211,957Expenses 2023: $197,506Net Income 2023: $14,4512023

Highlighted filing

2013

Revenue$214,420
Expenses$189,097
Net Income$25,323
Jump To
Filing Snapshot
Filing Period
Jan 1, 2013 to Dec 31, 2013
Signed
May 5, 2014
Return Version
2013v3.0
Gross Receipts
$485,086
Mission and Program Overview

Mission

MAINTAIN A CEMETERY.

The association maintains a cemetery site and provides associated services.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$1,372,448$1,504,917▲ $132,469
Land, Buildings, and Equipment, Net$159,485$155,994▼ $3,491
Cash and Non-Interest-Bearing Accounts$13,082$11,939▼ $1,143
Inventories for Sale or Use$7,335$6,958▼ $377
Accounts Receivable$1,905$4,322▲ $2,417
Prepaid Expenses and Deferred Charges$1,138$1,324▲ $186
Savings and Temporary Cash Investments$448$651▲ $203
Total Assets$1,620,509$1,766,582▲ $146,073
Other Assets Total$64,668$80,477▲ $15,809
Liabilities
Other Liabilities$64,668$80,477▲ $15,809
Deferred Revenue$13,080$12,105▼ $975
Mortgage Notes Payable Secured by Investment Property$2,468$10,077▲ $7,609
Accounts Payable and Accrued Expenses$2,165$3,117▲ $952
Total Liabilities$82,381$105,776▲ $23,395
Net Assets / Fund Balance
Permanently Rstr Net Assets$973,262$1,085,324▲ $112,062
Temporarily Rstr Net Assets$401,904$423,838▲ $21,934
Unrestricted Net Assets$162,962$151,644▼ $11,318
Total Net Assets Fund Balance$1,538,128$1,660,806▲ $122,678
Total Liabilities and Net Assets / Fund Balance$1,620,509$1,766,582▲ $146,073

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$129,338$155,160$284,498
Equipment$26,656$118,924$145,580

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$1,372,448$1,995▲ $198,370$58,161$1,504,918
2012$1,289,580$2,610▲ $159,958$69,886$1,372,448
2011$1,311,138$60,354▲ $10,595$83,325$1,289,580
2010$1,214,070$1,448▲ $134,262$29,928$1,311,138
2009$1,050,807$2,595▲ $183,369$16,701$1,214,070
Compensation and Service Providers

Board Members and Trustees

NameTitle
Ben VrablikBoard Member, V. President - Part Year
John WerlePresident - Part Year
James PattersonV. President, President - Part Year
Christopher JunkerBoard Member
Linda BeigeBoard Member
Richard B BurkhardtBoard Member
Clark HoffmanBoard Member - Part Year
Jan Van TuilBoard Member - Part Year
Lowell HeplerBoard Member - Part Year
Sonia Esterly ParryBoard Member - Part Year
Donald SnyderSecretary
Ralph McclayTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$9,942
Program Service Revenue
$97,335
Investment Income
$104,195
Other Revenue
$2,948
All Other Contributions
$9,942
Change in Net Assets
$25,323
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$94,911
Salaries, Compensation, and Employee Benefits$94,186
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$69,059
Occupancy---$18,189
Depreciation Depletion---$15,075
Other Employee Benefits---$12,029
Insurance---$11,614
Payroll Taxes---$9,998
Fees for Service Investment Mgmnt Fees---$9,735
Travel---$6,166
Fees for Services Other---$4,930
Fees for Services Accounting---$4,500
Pension Plan Contributions---$3,100
Fees for Services Legal---$3,025
Other Expenses---$2,255
Office Expenses---$1,747
Advertising---$1,740
Total Functional Expenses$0$0$0$189,097
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$3,390
Fundraising Direct Expenses$1,350
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Retirement Payable$80,477
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The association has members who are called board of incorporators. At the annual meeting, the board of incorporators elect the governing body known as the board of managers.

Form 990, Part VI, Section A, Line 7A

The association has a board of incorporators. At the organization's annual meeting, the board of incorporators approve by resolution the governing board of managers and officers.

Form 990, Part VI, Section B, Line 11

A copy of the form 990 is provided to the governing board of managers for review before submission to the internal revenue service. Any member of the governing board of managers may ask questions of the preparer and/or the supervisor of the cemetery. Only an officer of the governing board of managers may sign the form 990.

Form 990, Part VI, Section B, Line 15

The governing board of managers annually approve the annual compensation for the key employee (supervisor) of the association. Support personnel are hired at hourly rates competitive with local positions. The governing board of managers considers economic indicators and job performance for determining compensation and fringe benefits.

Form 990, Part VI, Section C, Line 19

Organizational documents, forms 990 and financial statements are available upon request.

Filing and Contact Details

Filer

EIN
25-0522980
Phone
8143363545

Signing Officer

Name
James W Patterson
Title
President
Phone
8143363545
Signed
2014-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James W Patterson
Formed
1853
Legal Domicile
Pa
Voting Board Members
11
Independent Board Members
11
Employees
7
Volunteers
11

Preparer

Preparer
Shannon Ongley
Phone
8147245890
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 2C

The governing board of managers assume responsibility for oversight of the compiled financial statements and selection of the independent accountant to perform the compiled financial statements.

Form 990, Part I, Line 6, Total Number of Volunteers

11 volunteers have been reflected. This count represents the governing board of managers whom all are volunteers. The association does sponsor occassional events at the cemetery that require volunteers for short periods of time; these volunteers have been omitted from the count.

Financial Statement Notes

PART X, LINE 2:

Interest and penalties related to income tax reporting are recognized when incurred and are included in operating expenses on the statement of activities. Management has determined the association had no activities subject to unrelated business income tax (ubit) during the years ended december 31, 2013 and 2012. The association has not been subject to any income tax penalties or interest for all open tax years. The open tax periods for the association are 2011, 2012 and 2013 year ends.

Schedule D, Part V

Part v endowment funds: permanent endowment funds: under the state cemetery act, the association is required, among other things, to collect and pay into a cemetery maintenance fund (the custodian fund) fifteen percent (15%) of the gross sales price of each cemetery lot sold. The custodian fund is to be used for cemetery maintenance if greendale cemetery association is ever dissolved. Management oversees investment of the custodian fund monies and transfers interest and dividend income, net of investment management fees, to the operating fund to be expended on general cemetery expenses. Term endowment funds: the endowment fund accounts for the receipts of specific gift instruments. Annually, the current year interest and dividend income, net of investment management fees, is transferred to the operating fund to be expended on general cemetery expenses.

Raw XML AppendixShowing 400 of 437 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/Form990PartVIISectionAGrp/PersonNm0JOHN WERLE
IRS990/Form990PartVIISectionAGrp/PersonNm1JAMES PATTERSON
IRS990/Form990PartVIISectionAGrp/PersonNm2DONALD SNYDER
IRS990/Form990PartVIISectionAGrp/PersonNm3RALPH MCCLAY
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT - PART YEAR
IRS990/Form990PartVIISectionAGrp/TitleTxt1V. PRESIDENT, PRESIDENT - PART YEAR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
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IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
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IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt064668
IRS990/OtherAssetsTotalGrp/EOYAmt080477
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt012029
IRS990/OtherExpensesGrp/Desc0GRAVE PREPARATION
IRS990/OtherExpensesGrp/Desc1EQUIPMENT RENTAL AND MA
IRS990/OtherExpensesGrp/Desc2SMALL TOOLS
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/TotalAmt08956
IRS990/OtherExpensesGrp/TotalAmt13577
IRS990/OtherExpensesGrp/TotalAmt23402
IRS990/OtherExpensesGrp/TotalAmt32255
IRS990/OtherLiabilitiesGrp/BOYAmt064668
IRS990/OtherLiabilitiesGrp/EOYAmt080477
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0HEALTH INSURANCE CREDI
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0908
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0908
IRS990/OtherRevenueTotalAmt0908
IRS990/OtherSalariesAndWagesGrp/TotalAmt069059
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/TotalAmt09998
IRS990/PensionPlanContributionsGrp/TotalAmt03100
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0973262
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt01085324
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01138
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01324
IRS990/PrincipalOfficerNm0JAMES W PATTERSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CEMETERY SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt097335
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt097335
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt012027
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt062165
IRS990/PYOtherExpensesAmt093975
IRS990/PYOtherRevenueAmt03925
IRS990/PYProgramServiceRevenueAmt068678
IRS990/PYRevenuesLessExpensesAmt0-38200
IRS990/PYSalariesCompEmpBnftPaidAmt091020
IRS990/PYTotalExpensesAmt0184995
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0146795
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt025323
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0448
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0651
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.00000
IRS990ScheduleD/BuildingsGrp/BookValueAmt0129338
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0155160
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0284498
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt09734
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01372448
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt01995
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01504918
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0198370
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt058161
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt09814
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01289580
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt02610
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01372448
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0159958
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt069886
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt09182
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01311138
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt060354
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01289580
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt010595
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt083325
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt08714
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01214070
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt01448
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01311138
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0134262
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt029928
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt06000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01050807
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt02595
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01214070
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0183369
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt016701
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt026656
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0118924
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0145580
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt080477
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RETIREMENT PAYABLE
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.72000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INTEREST AND PENALTIES RELATED TO INCOME TAX REPORTING ARE RECOGNIZED WHEN INCURRED AND ARE INCLUDED IN OPERATING EXPENSES ON THE STATEMENT OF ACTIVITIES. MANAGEMENT HAS DETERMINED THE ASSOCIATION HAD NO ACTIVITIES SUBJECT TO UNRELATED BUSINESS INCOME TAX (UBIT) DURING THE YEARS ENDED DECEMBER 31, 2013 AND 2012. THE ASSOCIATION HAS NOT BEEN SUBJECT TO ANY INCOME TAX PENALTIES OR INTEREST FOR ALL OPEN TAX YEARS. THE OPEN TAX PERIODS FOR THE ASSOCIATION ARE 2011, 2012 AND 2013 YEAR ENDS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PART V ENDOWMENT FUNDS: PERMANENT ENDOWMENT FUNDS: UNDER THE STATE CEMETERY ACT, THE ASSOCIATION IS REQUIRED, AMONG OTHER THINGS, TO COLLECT AND PAY INTO A CEMETERY MAINTENANCE FUND (THE CUSTODIAN FUND) FIFTEEN PERCENT (15%) OF THE GROSS SALES PRICE OF EACH CEMETERY LOT SOLD. THE CUSTODIAN FUND IS TO BE USED FOR CEMETERY MAINTENANCE IF GREENDALE CEMETERY ASSOCIATION IS EVER DISSOLVED. MANAGEMENT OVERSEES INVESTMENT OF THE CUSTODIAN FUND MONIES AND TRANSFERS INTEREST AND DIVIDEND INCOME, NET OF INVESTMENT MANAGEMENT FEES, TO THE OPERATING FUND TO BE EXPENDED ON GENERAL CEMETERY EXPENSES. TERM ENDOWMENT FUNDS: THE ENDOWMENT FUND ACCOUNTS FOR THE RECEIPTS OF SPECIFIC GIFT INSTRUMENTS. ANNUALLY, THE CURRENT YEAR INTEREST AND DIVIDEND INCOME, NET OF INVESTMENT MANAGEMENT FEES, IS TRANSFERRED TO THE OPERATING FUND TO BE EXPENDED ON GENERAL CEMETERY EXPENSES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PART V
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.28000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0155994
IRS990ScheduleD/TotalLiabilityAmt080477
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION HAS MEMBERS WHO ARE CALLED BOARD OF INCORPORATORS. AT THE ANNUAL MEETING, THE BOARD OF INCORPORATORS ELECT THE GOVERNING BODY KNOWN AS THE BOARD OF MANAGERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION HAS A BOARD OF INCORPORATORS. AT THE ORGANIZATION'S ANNUAL MEETING, THE BOARD OF INCORPORATORS APPROVE BY RESOLUTION THE GOVERNING BOARD OF MANAGERS AND OFFICERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE FORM 990 IS PROVIDED TO THE GOVERNING BOARD OF MANAGERS FOR REVIEW BEFORE SUBMISSION TO THE INTERNAL REVENUE SERVICE. ANY MEMBER OF THE GOVERNING BOARD OF MANAGERS MAY ASK QUESTIONS OF THE PREPARER AND/OR THE SUPERVISOR OF THE CEMETERY. ONLY AN OFFICER OF THE GOVERNING BOARD OF MANAGERS MAY SIGN THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BOARD OF MANAGERS ANNUALLY APPROVE THE ANNUAL COMPENSATION FOR THE KEY EMPLOYEE (SUPERVISOR) OF THE ASSOCIATION. SUPPORT PERSONNEL ARE HIRED AT HOURLY RATES COMPETITIVE WITH LOCAL POSITIONS. THE GOVERNING BOARD OF MANAGERS CONSIDERS ECONOMIC INDICATORS AND JOB PERFORMANCE FOR DETERMINING COMPENSATION AND FRINGE BENEFITS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ORGANIZATIONAL DOCUMENTS, FORMS 990 AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE GOVERNING BOARD OF MANAGERS ASSUME RESPONSIBILITY FOR OVERSIGHT OF THE COMPILED FINANCIAL STATEMENTS AND SELECTION OF THE INDEPENDENT ACCOUNTANT TO PERFORM THE COMPILED FINANCIAL STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt611 VOLUNTEERS HAVE BEEN REFLECTED. THIS COUNT REPRESENTS THE GOVERNING BOARD OF MANAGERS WHOM ALL ARE VOLUNTEERS. THE ASSOCIATION DOES SPONSOR OCCASSIONAL EVENTS AT THE CEMETERY THAT REQUIRE VOLUNTEERS FOR SHORT PERIODS OF TIME; THESE VOLUNTEERS HAVE BEEN OMITTED FROM THE COUNT.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 2C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART I, LINE 6, TOTAL NUMBER OF VOLUNTEERS
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0PA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0401904
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0423838
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01620509
IRS990/TotalAssetsEOYAmt01766582
IRS990/TotalAssetsGrp/BOYAmt01620509
IRS990/TotalAssetsGrp/EOYAmt01766582
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt09942
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/TotalAmt0189097
IRS990/TotalGrossUBIAmt00
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IRS990/TotalLiabilitiesEOYAmt0105776
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IRS990/TotalLiabilitiesGrp/EOYAmt0105776
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01538128
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01660806
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0189097
IRS990/TotalProgramServiceRevenueAmt097335
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0106235
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt098243
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0214420
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01620509
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01766582
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/TotalAmt06166
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0162962

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