Liabilities / Assets
27th percentile
Higher debt load relative to assets than 27% of similar nonprofits.
990 • Fiscal year 2017 • EIN 31-0235950
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
27th percentile
Higher debt load relative to assets than 27% of similar nonprofits.
Liabilities / Revenue
58th percentile
Higher debt load relative to revenue than 58% of similar nonprofits.
Net Margin
87th percentile
Higher net margin than 87% of similar nonprofits.
Top Officer Pay
52nd percentile
Higher top officer pay than 52% of similar nonprofits.
Top officer pay equals 2.1% of source-year revenue.
Asset Growth
63rd percentile
Faster asset growth than 63% of similar nonprofits.
Revenue Growth
91st percentile
Faster revenue growth than 91% of similar nonprofits.
Assets
Up$153,833,228
Up $11,704,772 (+8.2%) from 2016
Net Assets
Up$141,691,940
Up $12,150,947 (+9.4%) from 2016
Liabilities
Down$12,141,288
Down $446,175 (-3.5%) from 2016
Revenue
Up$17,860,977
Up $7,354,562 (+70%) from 2016
Expenses
Up$11,142,626
Up $347,707 (+3.2%) from 2016
Net Income
Up$6,718,351
Up $7,006,855 (+2429%) from 2016
NONE
Not for profit cemetery providing goods and services for the proper burial of deceased individuals.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $121,465,231 | $131,875,029 | ▲ $10,409,798 |
| Accounts Receivable | $7,423,454 | $8,488,353 | ▲ $1,064,899 |
| Land, Buildings, and Equipment, Net | $8,119,564 | $7,881,008 | ▼ $238,556 |
| Inventories for Sale or Use | $4,002,145 | $4,118,922 | ▲ $116,777 |
| Cash and Non-Interest-Bearing Accounts | $753,108 | $814,895 | ▲ $61,787 |
| Investments Other Securities | $244,120 | $492,375 | ▲ $248,255 |
| Prepaid Expenses and Deferred Charges | $64,668 | $68,576 | ▲ $3,908 |
| Total Assets | $142,128,456 | $153,833,228 | ▲ $11,704,772 |
| Other Assets Total | $56,166 | $94,070 | ▲ $37,904 |
| Liabilities | |||
| Deferred Revenue | $7,326,784 | $7,832,220 | ▲ $505,436 |
| Other Liabilities | $3,824,626 | $2,065,354 | ▼ $1,759,272 |
| Accounts Payable and Accrued Expenses | $1,436,053 | $1,544,490 | ▲ $108,437 |
| Mortgage Notes Payable Secured by Investment Property | - | $699,224 | - |
| Total Liabilities | $12,587,463 | $12,141,288 | ▼ $446,175 |
| Net Assets / Fund Balance | |||
| Permanently Rstr Net Assets | $73,617,239 | $80,806,451 | ▲ $7,189,212 |
| Unrestricted Net Assets | $55,923,754 | $60,885,489 | ▲ $4,961,735 |
| Total Net Assets Fund Balance | $129,540,993 | $141,691,940 | ▲ $12,150,947 |
| Total Liabilities and Net Assets / Fund Balance | $142,128,456 | $153,833,228 | ▲ $11,704,772 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $5,694,771 | $7,711,797 | $13,406,568 |
| Equipment | $900,658 | $3,808,216 | $4,708,874 |
| Other Land Buildings | $1,285,578 | $3,116,676 | $4,402,254 |
| Land | $1 | - | $1 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2017 | $114,558,771 | $266,736 | ▲ $15,397,832 | $5,963,403 | $124,259,936 |
| 2016 | $107,005,382 | $245,594 | ▲ $12,146,335 | $4,838,540 | $114,558,771 |
| 2015 | $112,636,825 | $317,748 | ▼ $1,123,245 | $4,825,946 | $107,005,382 |
| 2014 | $109,395,314 | $233,603 | ▲ $7,349,837 | $4,341,929 | $112,636,825 |
| 2013 | $95,262,627 | $211,262 | ▲ $17,653,226 | $3,731,801 | $109,395,314 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Gary M Freytag | President & CEO | FT | $307,780 | $67,003 | $374,783 |
| Gerald Wantz | Executive Vice President | FT | $160,013 | $28,979 | $188,992 |
| David Kelley | Vice President/CFO | FT | $164,154 | $19,283 | $183,437 |
| Mark E Brown | Hr Director | FT | $120,162 | $33,654 | $153,816 |
| Name | Title |
|---|---|
| Rance G Duke | Chairman |
| Stella W Hassan | Vice Chairman |
| Addison Lanier Ii | Director |
| Daniel O Berger | Director |
| Gordon W Wright | Director |
| H Drewy Gores | Director |
| Mardie W Off | Director |
| Marsha Lindner | Director |
| Michael W Burns | Director |
| Robert H Anning | Director |
| Joseph Beech Iii | Secretary |
| Michael a Coombe | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $8,175,770 |
| Salaries, Compensation, and Employee Benefits | $2,966,856 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $1,159,033 |
| Depreciation Depletion | - | - | - | $767,307 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $752,109 |
| Other Employee Benefits | - | - | - | $741,551 |
| All Other Expenses | - | - | - | $553,974 |
| Fees for Services Other | - | - | - | $492,869 |
| Other Expenses | - | - | - | $487,699 |
| Payroll Taxes | - | - | - | $314,163 |
| Office Expenses | - | - | - | $185,543 |
| Advertising | - | - | - | $140,707 |
| Insurance | - | - | - | $103,120 |
| Total Functional Expenses | $0 | $0 | $0 | $11,142,626 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $11,142,626 |
| Total Expenses per Audited Statements | $8,768,114 |
| Expenses per Audited Statements | $8,504,711 |
| Expenses Not Reported on Financial Statements | $2,637,915 |
| Other Expense Adjustments | $2,637,915 |
| Expenses Not Reported on Form 990 | $263,403 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Special Term Care Deposits | $873,097 |
| Deferred Income Pre Construction Sales | $660,777 |
| Deferred Compensation | $470,239 |
| Note Payable | $61,241 |
“Form 990 is reviewed by the audit and budget committees of the organization prior to the return being filed.”
“Trustees and officers must sign an annual statement regarding conflicts of interest and awareness of the policy. The organization uses a three bid process for major expenses.”
“The organization reviews market data with respect to compensation and benefits provided by comparable organizations for comparable services. Formal review of market data is to occur a minimum of every three years. In lieu of formal review of market data, percentile adjustments may be made as determined by the board.”
“The organization does not make its governing documents, conflict of interest policy, and financial statements available to the public.”
“Increase in equiy of unconsolidated subsidiary 248,255. Increase in cash surrender value of life insurance 5,986.”
“The process by which the committee assumes responsibility for oversight of the audit of the financial statements and selection of an independent accountant has not changed since last year.”
“To fund cemetery operations and maintain the cemetery grounds for perpetuity.”
“The cemetery is exempt from income tax under section 501(c)(13) of the internal revenue code. The cemetery has not entered into any transactions which would subject it to unrelated business income tax. In the normal course of business, however, the cemetery is subject to examination by various taxing authorities. Although the outcome of tax audits is always uncertain, the cemetery believes that there are no significant unrecognized tax liabilities at december 31, 2017.”
“Increase in equiy of unconsolidated subsidiary 248,255. Depreciation expense netted against rental income 177,817. Increase in cash surrender valur of life insurance 5,986. Loss on disposal 85,586.”
“SALES FEE 2,637,915.”
“Depreciation expense netted against rental income 177,817. Loss on disposal 85,586.”
“SALES FEE 2,637,915.”
“The cemetery's endowment consists of approximately three individual funds established for a variety of purposes. Its endowment includes endowed special care funds for the perpetual care of the cemetery as well as state required funds for the care and maintenance of the cemetery and certain operating funds which function as endowments.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1436053 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1544490 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 7423454 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 8488353 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | NOT FOR PROFIT CEMETERY PROVIDING GOODS AND SERVICES FOR THE PROPER BURIAL OF DECEASED INDIVIDUALS. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 140707 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 553974 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DAVID KELLEY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5136816680 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4521 SPRING GROVE AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CINCINNATI |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 45232 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 753108 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 814895 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 752109 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 11160872 |
| IRS990/CYOtherExpensesAmt | 0 | 8175770 |
| IRS990/CYOtherRevenueAmt | 0 | 42183 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 6657922 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 6718351 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2966856 |
| IRS990/CYTotalExpensesAmt | 0 | 11142626 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 17860977 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 7326784 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 7832220 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 767307 |
| IRS990/Desc | 0 | PROVISION OF GOODS AND SERVICES FOR THE PROPER BURIAL OF INDIVIDUALS |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 130 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 492869 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 67003 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 19283 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 28979 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 33654 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DANIEL O BERGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MARDIE W OFF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | H DREWY GORES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | GORDON W WRIGHT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MARSHA LINDNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | ADDISON LANIER II |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MICHAEL W BURNS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ROBERT H ANNING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | GARY M FREYTAG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | STELLA W HASSAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | JOSEPH BEECH III |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | RANCE G DUKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | MICHAEL A COOMBE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | DAVID KELLEY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | GERALD WANTZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | MARK E BROWN |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 307780 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 164154 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 160013 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 120162 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | PRESIDENT & CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | VICE CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | VICE PRESIDENT/CFO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | EXECUTIVE VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | HR DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1845 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -85586 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 7301772 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 46558 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 40041090 |
| IRS990/GrossReceiptsAmt | 0 | 50910256 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 220000 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 11 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 103120 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 4002145 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 4118922 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 3944686 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3944686 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 244120 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 492375 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 121465231 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 131875029 |
| IRS990/IRPDocumentCnt | 0 | 42 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 14636689 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 8119564 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 7881008 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 22517697 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 132144 |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 32739318 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 177817 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | NONE |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 699224 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 129540993 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 141691940 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 7216186 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 7216186 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 42183 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 42183 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 5178355 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 185543 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 56166 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 94070 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 254241 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 741551 |
| IRS990/OtherExpensesGrp/Desc | 0 | SALES FEE |
| IRS990/OtherExpensesGrp/Desc | 1 | DIRECT & RENTAL LABOR |
| IRS990/OtherExpensesGrp/Desc | 2 | SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 3 | INVESTMENT COUNSEL FEES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 2637915 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 2255091 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 551545 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 487699 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 3824626 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2065354 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1159033 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 314163 |
| IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt | 0 | 73617239 |
| IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt | 0 | 80806451 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 64668 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 68576 |
| IRS990/PrincipalOfficerNm | 0 | DAVID KELLEY |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 812900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 812900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 812900 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | BURIAL RIGHTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | OTHER |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | SERVICES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2445163 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 2321709 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 1891050 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2445163 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 2321709 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 1891050 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 4865032 |
| IRS990/PYOtherExpensesAmt | 0 | 7950822 |
| IRS990/PYOtherRevenueAmt | 0 | 41742 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 5599641 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -288504 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2844097 |
| IRS990/PYTotalExpensesAmt | 0 | 10794919 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 10506415 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 6718351 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 42183 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.34970 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 5694771 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 7711797 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 13406568 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 114558771 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 266736 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 124259936 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 15397832 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 5963403 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 107005382 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 245594 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 114558771 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 12146335 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 4838540 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 112636825 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt | 0 | 317748 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 107005382 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -1123245 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 4825946 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 109395314 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt | 0 | 233603 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 112636825 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 7349837 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 4341929 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 95262627 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt | 0 | 211262 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 109395314 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 17653226 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 3731801 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 900658 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 3808216 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 4708874 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 263403 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 2637915 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 8504711 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 1 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 1 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 5178355 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 263403 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 2637915 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 1285578 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 3116676 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 4402254 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 873097 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 470239 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 61241 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 660777 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | SPECIAL TERM CARE DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DEFERRED COMPENSATION |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | NOTE PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | DEFERRED INCOME PRE CONSTRUCTION SALES |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 517644 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 2637915 |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.65030 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 5695999 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 2637915 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 15223062 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | TO FUND CEMETERY OPERATIONS AND MAINTAIN THE CEMETERY GROUNDS FOR PERPETUITY. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE CEMETERY IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(13) OF THE INTERNAL REVENUE CODE. THE CEMETERY HAS NOT ENTERED INTO ANY TRANSACTIONS WHICH WOULD SUBJECT IT TO UNRELATED BUSINESS INCOME TAX. IN THE NORMAL COURSE OF BUSINESS, HOWEVER, THE CEMETERY IS SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES. ALTHOUGH THE OUTCOME OF TAX AUDITS IS ALWAYS UNCERTAIN, THE CEMETERY BELIEVES THAT THERE ARE NO SIGNIFICANT UNRECOGNIZED TAX LIABILITIES AT DECEMBER 31, 2017. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | INCREASE IN EQUIY OF UNCONSOLIDATED SUBSIDIARY 248,255. DEPRECIATION EXPENSE NETTED AGAINST RENTAL INCOME 177,817. INCREASE IN CASH SURRENDER VALUR OF LIFE INSURANCE 5,986. LOSS ON DISPOSAL 85,586. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | SALES FEE 2,637,915. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 4 | DEPRECIATION EXPENSE NETTED AGAINST RENTAL INCOME 177,817. LOSS ON DISPOSAL 85,586. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 5 | SALES FEE 2,637,915. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 6 | THE CEMETERY'S ENDOWMENT CONSISTS OF APPROXIMATELY THREE INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. ITS ENDOWMENT INCLUDES ENDOWED SPECIAL CARE FUNDS FOR THE PERPETUAL CARE OF THE CEMETERY AS WELL AS STATE REQUIRED FUNDS FOR THE CARE AND MAINTENANCE OF THE CEMETERY AND CERTAIN OPERATING FUNDS WHICH FUNCTION AS ENDOWMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART V, LINE 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | PART IV LINE 10: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 7881008 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 11142626 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2065354 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 17860977 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 20919061 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 8768114 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/FirstClassOrCharterTravelInd | 0 | X |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 307780 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 164154 |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.