Civic Intelligence

Greendale Cemetery Association

990 • Fiscal year 2019 • EIN 25-0522980

Jan 01, 2019 to Dec 31, 2019 • Filed on Aug 13, 2020

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

85th percentile

0.09x

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

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

90th percentile

1.04x

Higher debt load relative to revenue than 90% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Net Margin

9th percentile

-28%

Higher net margin than 9% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

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.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2019

Asset Growth

66th percentile

9.4%

Faster asset growth than 66% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

10th percentile

-40%

Faster revenue growth than 10% of similar nonprofits.

2019 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,941,380

Up $166,108 (+9.4%) from 2018

Net Assets

Up

$1,763,011

Up $145,892 (+9.0%) from 2018

Liabilities

Up

$178,369

Up $20,216 (+13%) from 2018

Revenue

Down

$171,444

Down $112,549 (-40%) from 2018

Expenses

Up

$220,193

Up $23,149 (+12%) from 2018

Net Income

Down

-$48,749

Down $135,698 (-156%) from 2018

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

2019

Assets$1,941,380
Liabilities$178,369
Net Assets$1,763,011

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

2019

Revenue$171,444
Expenses$220,193
Net Income-$48,749
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Aug 13, 2020
Return Version
2019v5.1
Gross Receipts
$277,500
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$1,471,369$1,629,083▲ $157,714
Land, Buildings, and Equipment, Net$122,256$103,104▼ $19,152
Cash and Non-Interest-Bearing Accounts$12,049$12,000▼ $49
Inventories for Sale or Use$5,883$5,541▼ $342
Savings and Temporary Cash Investments$11,081$3,924▼ $7,157
Accounts Receivable$6,050$800▼ $5,250
Prepaid Expenses and Deferred Charges$799$799→ $0
Total Assets$1,775,272$1,941,380▲ $166,108
Other Assets Total$145,785$186,129▲ $40,344
Liabilities
Other Liabilities$114,963$144,103▲ $29,140
Mortgage Notes Payable Secured by Investment Property$28,310$20,589▼ $7,721
Deferred Revenue$10,590$10,465▼ $125
Accounts Payable and Accrued Expenses$4,290$3,212▼ $1,078
Total Liabilities$158,153$178,369▲ $20,216
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,476,068$1,621,960▲ $145,892
Net Assets With Donor Restrictions$141,051$141,051→ $0
Total Net Assets Fund Balance$1,617,119$1,763,011▲ $145,892
Total Liabilities and Net Assets / Fund Balance$1,775,272$1,941,380▲ $166,108

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$71,331$213,166$284,497
Equipment$31,773$139,478$171,251
Other Assets Org$42,025--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$1,438,201-▲ $264,864$107,343$1,586,300
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
Compensation and Service Providers

Board Members and Trustees

NameTitle
Christopher JunkerPresident
Ben VrablikVice President
Clark HoffmanBoard Member
Don SnyderBoard Member
James PattersonBoard Member
Jan Van TuilBoard Member
Jim LascolaBoard Member
Lowell HeplerBoard Member
Lucy CoursonBoard Member
Mark LewisBoard Member
Ralph McclayBoard Member
Richard B BurkhardtBoard Member
Trevor KrinerBoard Member
Linda BeigeSecretary
Christopher SeeleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$13,045
Program Service Revenue
$81,068
Investment Income
$77,331
Other Revenue
$0
All Other Contributions
$11,045
Change in Net Assets
$-48,749
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$114,071
Other Expenses$106,122
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$80,721--$80,721
Occupancy$31,255--$31,255
Other Employee Benefits$19,712--$19,712
Depreciation Depletion$19,151--$19,151
Payroll Taxes$10,280--$10,280
Insurance$10,196--$10,196
Fees for Service Investment Mgmnt Fees$9,422--$9,422
Fees for Services Accounting$5,250--$5,250
Fees for Services Other$4,978--$4,978
Office Expenses$3,892--$3,892
Pension Plan Contributions$3,358--$3,358
Advertising$2,096--$2,096
Other Expenses$836--$836
All Other Expenses$375--$375
Total Functional Expenses$220,193$0$0$220,193
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$144,103
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Christopher Junker
Title
President
Phone
8143363545
Signed
2020-08-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Christopher Junker
Formed
1853
Legal Domicile
Pa
Voting Board Members
15
Independent Board Members
15
Employees
9
Volunteers
15

Preparer

Firm
Mcgill Power Bell & Associates Llp
Address
180 MERCER 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

15 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

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.

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, 2019 and 2018. The association has not been subject to any income tax penalties or interest for all open tax years.

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IRS990/InventoriesForSaleOrUseGrp/EOYAmt05541
IRS990/InvestmentIncomeGrp/ExclusionAmt033842
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt033842
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01471369
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01629083
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0352644
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0122256
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0103104
IRS990/LandBldgEquipCostOrOtherBssAmt0455748
IRS990/LegalDomicileStateCd0PA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0106056
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0MAINTAIN A CEMETERY.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt028310
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt020589
IRS990/NetAssetsOrFundBalancesBOYAmt01617119
IRS990/NetAssetsOrFundBalancesEOYAmt01763011
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt043489
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt043489
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0194641
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt01476068
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01621960
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt031255
IRS990/OccupancyGrp/TotalAmt031255
IRS990/OfficeExpensesGrp/ProgramServicesAmt03892
IRS990/OfficeExpensesGrp/TotalAmt03892
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0145785
IRS990/OtherAssetsTotalGrp/EOYAmt0186129
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt019712
IRS990/OtherEmployeeBenefitsGrp/TotalAmt019712
IRS990/OtherExpensesGrp/Desc0GRAVE PREPARATION
IRS990/OtherExpensesGrp/Desc1VEHICLE EXPENSE
IRS990/OtherExpensesGrp/Desc2SMALL TOOLS
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS
IRS990/OtherExpensesGrp/ProgramServicesAmt07933
IRS990/OtherExpensesGrp/ProgramServicesAmt17621
IRS990/OtherExpensesGrp/ProgramServicesAmt23117
IRS990/OtherExpensesGrp/ProgramServicesAmt3836
IRS990/OtherExpensesGrp/TotalAmt07933
IRS990/OtherExpensesGrp/TotalAmt17621
IRS990/OtherExpensesGrp/TotalAmt23117
IRS990/OtherExpensesGrp/TotalAmt3836
IRS990/OtherLiabilitiesGrp/BOYAmt0114963
IRS990/OtherLiabilitiesGrp/EOYAmt0144103
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt080721
IRS990/OtherSalariesAndWagesGrp/TotalAmt080721
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt010280
IRS990/PayrollTaxesGrp/TotalAmt010280
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03358
IRS990/PensionPlanContributionsGrp/TotalAmt03358
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0799
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0799
IRS990/PrincipalOfficerNm0CHRISTOPHER JUNKER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0CEMETERY SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt081068
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt081068
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0123144
IRS990/PYGrantsAndSimilarPaidAmt0108593
IRS990/PYInvestmentIncomeAmt083706
IRS990/PYOtherExpensesAmt088451
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt077143
IRS990/PYRevenuesLessExpensesAmt086949
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0197044
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0283993
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-48749
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt011081
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03924
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt071331
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0213166
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0284497
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt09422
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt01438201
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt01586300
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0264864
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0107343
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt09481
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01536484
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt01438201
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-66762
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt022040
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt09392
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt01424791
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt01536484
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0199202
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt078117
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt09239
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt01434077
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt04380
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt01424791
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt092322
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt096749
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt09735
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt01503244
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt03006
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt01434077
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-2887
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt059551
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt031773
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0139478
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0171251
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0144104
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt142025
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0INSURANCE & ANNUITY CASH SURRENDER VALUE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1BENEFICIAL INTEREST IN PERPETUAL TRUST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0144103
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RETIREMENT PAYABLE
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.88000
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PART 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/ExplanationTxt1INTEREST 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, 2019 AND 2018. THE ASSOCIATION HAS NOT BEEN SUBJECT TO ANY INCOME TAX PENALTIES OR INTEREST FOR ALL OPEN TAX YEARS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PART V
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.12000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0103104
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0186129
IRS990ScheduleD/TotalLiabilityAmt0144103
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/ExplanationTxt615 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/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01775272
IRS990/TotalAssetsEOYAmt01941380

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