Civic Intelligence

Greendale Cemetery Association

990 • Fiscal year 2018 • EIN 25-0522980

Jan 01, 2018 to Dec 31, 2018 • Filed on Nov 04, 2019

700 Randolph StreetMeadville, PA 16335

(814) 336-3545

Siviq Scores

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

Liabilities / Assets

84th percentile

0.09x

Higher debt load relative to assets than 84% of similar nonprofits.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

85th percentile

0.56x

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

2018 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2018

Net Margin

61st percentile

31%

Higher net margin than 61% of similar nonprofits.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

52nd percentile

$0

Higher top officer pay than 52% of similar nonprofits.

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

2018 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2018

Asset Growth

36th percentile

-1.6%

Faster asset growth than 36% of similar nonprofits.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Revenue Growth

88th percentile

57%

Faster revenue growth than 88% of similar nonprofits.

2018 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2017 to 2018

Assets

Down

$1,775,272

Down $28,791 (-1.6%) from 2017

Net Assets

Down

$1,617,119

Down $55,097 (-3.3%) from 2017

Liabilities

Up

$158,153

Up $26,306 (+20%) from 2017

Revenue

Up

$283,993

Up $103,405 (+57%) from 2017

Expenses

Up

$197,044

Up $4,473 (+2.3%) from 2017

Net Income

Up

$86,949

Up $98,932 (+826%) from 2017

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

2018

Assets$1,775,272
Liabilities$158,153
Net Assets$1,617,119

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

2018

Revenue$283,993
Expenses$197,044
Net Income$86,949
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Nov 4, 2019
Return Version
2018v3.1
Gross Receipts
$304,203
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$1,536,485$1,471,369▼ $65,116
Land, Buildings, and Equipment, Net$96,400$122,256▲ $25,856
Cash and Non-Interest-Bearing Accounts$9,569$12,049▲ $2,480
Savings and Temporary Cash Investments$283$11,081▲ $10,798
Accounts Receivable$987$6,050▲ $5,063
Inventories for Sale or Use$6,084$5,883▼ $201
Prepaid Expenses and Deferred Charges$799$799→ $0
Total Assets$1,804,063$1,775,272▼ $28,791
Other Assets Total$153,456$145,785▼ $7,671
Liabilities
Other Liabilities$118,836$114,963▼ $3,873
Mortgage Notes Payable Secured by Investment Property-$28,310-
Deferred Revenue$10,315$10,590▲ $275
Accounts Payable and Accrued Expenses$2,696$4,290▲ $1,594
Total Liabilities$131,847$158,153▲ $26,306
Net Assets / Fund Balance
Unrestricted Net Assets$94,208$1,476,068▲ $1,381,860
Permanently Rstr Net Assets$1,316,363$0▼ $1,316,363
Temporarily Rstr Net Assets$261,645$141,051▼ $120,594
Total Net Assets Fund Balance$1,672,216$1,617,119▼ $55,097
Total Liabilities and Net Assets / Fund Balance$1,804,063$1,775,272▼ $28,791

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$80,742$203,755$284,497
Equipment$41,514$129,737$171,251
Other Assets Org$30,822--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$1,536,484-▼ $66,762$-22,040$1,438,201
2017$1,424,791-▲ $199,202$78,117$1,536,484
2016$1,434,077$4,380▲ $92,322$96,749$1,424,791
2015$1,503,244$3,006▼ $2,887$59,551$1,434,077
2014$1,504,918$3,585▲ $79,249$70,444$1,503,244
Compensation and Service Providers

Board Members and Trustees

NameTitle
James PattersonPresident
Ben VrablikV. President
Christopher JunkerBoard Member
Clark HoffmanBoard Member
Don SnyderBoard Member
Jan Van TuilBoard Member
Jim LascolaBoard Member
Lowell HeplerBoard Member
Lucy CoursonBoard Member
Richard B BurkhardtBoard Member
Trevor KrinerBoard Member
Linda BeigeSecretary
Chris SeeleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$123,144
Program Service Revenue
$77,143
Investment Income
$83,706
Other Revenue
$0
All Other Contributions
$122,334
Change in Net Assets
$86,949
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$108,593
Other Expenses$88,451
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$73,241
Other Employee Benefits---$22,817
Depreciation Depletion---$17,534
Insurance---$11,018
Occupancy---$10,305
Fees for Service Investment Mgmnt Fees---$9,481
Payroll Taxes---$9,435
Fees for Services Accounting---$5,000
Fees for Services Other---$4,978
Office Expenses---$3,148
Pension Plan Contributions---$3,100
Other Expenses---$2,627
All Other Expenses---$2,076
Advertising---$1,993
Total Functional Expenses$0$0$0$197,044
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
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$114,963
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 11B

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

Filer Name
Greendale Cemetery Association
EIN
25-0522980
Phone
8143363545
Address
700 RANDOLPH STREET, MEADVILLE, PA 16335

Signing Officer

Name
James W Patterson
Title
President
Phone
8143363545
Signed
2019-11-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James W Patterson
Formed
1853
Legal Domicile
Pa
Voting Board Members
13
Independent Board Members
13
Employees
6
Volunteers
9

Preparer

Firm
Mcgill Power Bell & Associates Llp
Address
623 STATE STREET, MEADVILLE, PA 16335
Preparer
Bruce Lawrence
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

10 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, 2018 and 2017. 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 2014-2017.

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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt3V. PRESIDENT
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IRS990/OccupancyGrp/TotalAmt010305
IRS990/OfficeExpensesGrp/TotalAmt03148
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0153456
IRS990/OtherAssetsTotalGrp/EOYAmt0145785
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt022817
IRS990/OtherExpensesGrp/Desc0GRAVE PREPARATION
IRS990/OtherExpensesGrp/Desc1VEHICLE EXPENSE
IRS990/OtherExpensesGrp/Desc2EQUIPMENT RENTAL AND MA
IRS990/OtherExpensesGrp/Desc3SMALL TOOLS
IRS990/OtherExpensesGrp/TotalAmt09246
IRS990/OtherExpensesGrp/TotalAmt16861
IRS990/OtherExpensesGrp/TotalAmt24184
IRS990/OtherExpensesGrp/TotalAmt32627
IRS990/OtherLiabilitiesGrp/BOYAmt0118836
IRS990/OtherLiabilitiesGrp/EOYAmt0114963
IRS990/OtherSalariesAndWagesGrp/TotalAmt073241
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt09435
IRS990/PensionPlanContributionsGrp/TotalAmt03100
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt01316363
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0799
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0799
IRS990/PrincipalOfficerNm0JAMES W PATTERSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CEMETERY SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt077143
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt077143
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt06008
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt093581
IRS990/PYOtherExpensesAmt089696
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt080999
IRS990/PYRevenuesLessExpensesAmt0-11983
IRS990/PYSalariesCompEmpBnftPaidAmt0102875
IRS990/PYTotalExpensesAmt0192571
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0180588
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt086949
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0283
IRS990/SavingsAndTempCashInvstGrp/EOYAmt011081
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt080742
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0203755
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0284497
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt0-9481
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01536484
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01438201
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-66762
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0-22040
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt09392
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01424791
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01536484
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0199202
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt078117
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt09239
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01434077
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt04380
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01424791
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt092322
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt096749
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt09735
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01503244
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt03006
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01434077
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-2887
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt059551
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt014064
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01504918
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt03585
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01503244
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt079249
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt070444
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt041514
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0129737
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0171251
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0114963
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt130822
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0INSURANCE & ANNUITY CASH SURRENDER VALUE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1BENEFICIAL INTEREST IN PERPETUAL TRUST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0114963
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RETIREMENT PAYABLE
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, 2018 AND 2017. 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 2014-2017.
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/TotalBookValueLandBuildingsAmt0122256
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0145785
IRS990ScheduleD/TotalLiabilityAmt0114963
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/ExplanationTxt610 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 11B
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/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt0261645
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0141051
IRS990/TempOrPermanentEndowmentsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01804063
IRS990/TotalAssetsEOYAmt01775272
IRS990/TotalAssetsGrp/BOYAmt01804063
IRS990/TotalAssetsGrp/EOYAmt01775272
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0123144
IRS990/TotalEmployeeCnt06
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0131847
IRS990/TotalLiabilitiesEOYAmt0158153
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IRS990/TotalLiabilitiesGrp/EOYAmt0158153
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01672216
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01617119
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt077143
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt071206
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt089643
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0283993
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt09
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01804063
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01775272
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00

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