Civic Intelligence

Lakewood Park Cemetery Association

EIN 34-0149220 • 501(c)13 • Rocky River, OH

Pub. 78 Eligible

Profile

The Lakewood Park Cemetery Association is a nonprofit corporation which sells burial space, crypts and niches and provides interments, entombments and setting of grave markers.

22025 Detroit RoadRocky River, OH 44116-2223

lakewoodparkcemetery.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

24th percentile

0.01x

Higher debt load relative to assets than 24% of similar nonprofits.

$25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

35th percentile

0.09x

Higher debt load relative to revenue than 35% of similar nonprofits.

$25M-$50M nonprofits • Source year 2024

Net Margin

79th percentile

34%

Higher net margin than 79% of similar nonprofits.

$25M-$50M nonprofits • Source year 2024

Top Officer Pay

20th percentile

$14,800

Higher top officer pay than 20% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

$25M-$50M nonprofits • Source year 2024

Asset Growth

59th percentile

6.7%

Faster asset growth than 59% of similar nonprofits.

$25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

84th percentile

60%

Faster revenue growth than 84% of similar nonprofits.

$25M-$50M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets24th percentile

Assets

Up

$25,817,246

Up $1,632,384 (+6.7%) from 2023

Liabilities

Down

$134,475

Down $14,691 (-9.8%) from 2023

Net Assets

Up

$25,682,771

Up $1,647,075 (+6.9%) from 2023

Operations
Liabilities / Revenue35th percentileNet Margin79th percentile

Revenue

Up

$1,441,398

Up $539,392 (+60%) from 2023

Expenses

Up

$957,495

Up $64,051 (+7.2%) from 2023

Net Income

Up

$483,903

Up $475,341 (+5552%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0Assets 2010: $14,251,060Liabilities 2010: $11,609Net Assets 2010: $14,239,4512010Assets 2011: $14,941,244Liabilities 2011: $8,611Net Assets 2011: $14,932,6332011Assets 2012: $16,030,327Liabilities 2012: $8,394Net Assets 2012: $16,021,9332012Assets 2013: $17,637,929Liabilities 2013: $6,552Net Assets 2013: $17,631,3772013Assets 2014: $17,937,581Liabilities 2014: $6,572Net Assets 2014: $17,931,0092014Assets 2015: $17,102,725Liabilities 2015: $3,098Net Assets 2015: $17,099,6272015Assets 2016: $17,364,340Liabilities 2016: $21,267Net Assets 2016: $17,343,0732016Assets 2017: $19,286,733Liabilities 2017: $27,454Net Assets 2017: $19,259,2792017Assets 2018: $18,034,182Liabilities 2018: $29,043Net Assets 2018: $18,005,1392018Assets 2019: $20,622,828Liabilities 2019: $27,655Net Assets 2019: $20,595,1732019Assets 2020: $22,988,268Liabilities 2020: $31,181Net Assets 2020: $22,957,0872020Assets 2021: $24,997,878Liabilities 2021: $83,492Net Assets 2021: $24,914,3862021Assets 2022: $21,830,289Liabilities 2022: $123,057Net Assets 2022: $21,707,2322022Assets 2023: $24,184,862Liabilities 2023: $149,166Net Assets 2023: $24,035,6962023Assets 2024: $25,817,246Liabilities 2024: $134,475Net Assets 2024: $25,682,7712024

Highlighted filing

2024

Assets$25,817,246
Liabilities$134,475
Net Assets$25,682,771
Open 2024 Filing

Operations Trend

Revenue Growth84th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $653,0672010Expenses 2011: $712,8532011Expenses 2012: $774,5822012Revenue 2013: $1,247,046Expenses 2013: $793,648Net Income 2013: $453,3982013Revenue 2014: $1,739,808Expenses 2014: $825,966Net Income 2014: $913,8422014Revenue 2015: $1,063,675Expenses 2015: $766,042Net Income 2015: $297,6332015Revenue 2016: $622,049Expenses 2016: $778,742Net Income 2016: -$156,6932016Revenue 2017: $1,325,612Expenses 2017: $775,863Net Income 2017: $549,7492017Revenue 2018: $1,372,127Expenses 2018: $769,023Net Income 2018: $603,1042018Revenue 2019: $1,402,670Expenses 2019: $751,007Net Income 2019: $651,6632019Revenue 2020: $1,726,463Expenses 2020: $770,891Net Income 2020: $955,5722020Revenue 2021: $2,823,455Expenses 2021: $889,001Net Income 2021: $1,934,4542021Revenue 2022: $821,358Expenses 2022: $833,771Net Income 2022: -$12,4132022Revenue 2023: $902,006Expenses 2023: $893,444Net Income 2023: $8,5622023Revenue 2024: $1,441,398Expenses 2024: $957,495Net Income 2024: $483,9032024

Highlighted filing

2024

Revenue$1,441,398
Expenses$957,495
Net Income$483,903
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$25,817,246
Liabilities
$134,475
Net assets
$25,682,771
Revenue
$1,441,398
Expenses
$957,495
Net income
$483,903
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$25.8$0.13$25.7$1.44$0.96$0.48
2023Detailed filing. Detailed filing data is available for this year.$24.2$0.15$24.0$0.90$0.89$0.01
2022Detailed filing. Detailed filing data is available for this year.$21.8$0.12$21.7$0.82$0.83$0.01
2021Detailed filing. Detailed filing data is available for this year.$25.0$0.08$24.9$2.82$0.89$1.93
2020Detailed filing. Detailed filing data is available for this year.$23.0$0.03$23.0$1.73$0.77$0.96
2019Detailed filing. Detailed filing data is available for this year.$20.6$0.03$20.6$1.40$0.75$0.65
2018Detailed filing. Detailed filing data is available for this year.$18.0$0.03$18.0$1.37$0.77$0.60
2017Detailed filing. Detailed filing data is available for this year.$19.3$0.03$19.3$1.33$0.78$0.55
2016Detailed filing. Detailed filing data is available for this year.$17.4$0.02$17.3$0.62$0.78$0.16
2015Detailed filing. Detailed filing data is available for this year.$17.1$0.00$17.1$1.06$0.77$0.30
2014Detailed filing. Detailed filing data is available for this year.$17.9$0.01$17.9$1.74$0.83$0.91
2013Detailed filing. Detailed filing data is available for this year.$17.6$0.01$17.6$1.25$0.79$0.45
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.0$0.01$16.0$0.77
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.9$0.01$14.9$0.71
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.3$0.01$14.2$0.65
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 13, 2025
Return Version
2024v5.1
Gross Receipts
$9,673,640
Mission and Program Overview

Mission

The Lakewood Park Cemetery Association is a nonprofit corporation which sells burial space, crypts and niches and provides interments, entombments and setting of grave markers.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$21,626,287$23,246,909▲ $1,620,622
Land, Buildings, and Equipment, Net$1,724,206$1,711,695▼ $12,511
Inventories for Sale or Use$674,310$646,509▼ $27,801
Savings and Temporary Cash Investments$103,183$132,281▲ $29,098
Cash and Non-Interest-Bearing Accounts$48,148$65,983▲ $17,835
Prepaid Expenses and Deferred Charges$8,728$13,869▲ $5,141
Total Assets$24,184,862$25,817,246▲ $1,632,384
Liabilities
Deferred Revenue$102,800$87,600▼ $15,200
Accounts Payable and Accrued Expenses$46,366$46,875▲ $509
Total Liabilities$149,166$134,475▼ $14,691
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$24,035,696$25,682,771▲ $1,647,075
Total Net Assets Fund Balance$24,035,696$25,682,771▲ $1,647,075
Total Liabilities and Net Assets / Fund Balance$24,184,862$25,817,246▲ $1,632,384

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,612,706$275,069$1,887,775
Equipment$22,399$558,092$580,491
Buildings$55,224$315,429$370,653
Other Land Buildings$5,576$257,504$263,080
Land$15,790-$15,790

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$13,221,117$52,350▲ $1,362,883-$14,636,350
2023$11,459,202$48,500▲ $1,713,415-$13,221,117
2022$12,929,951$59,900▼ $1,530,649-$11,459,202
2021$11,595,391$53,845▲ $1,280,715-$12,929,951
2020$10,316,965$42,870▲ $1,235,556-$11,595,391
Compensation and Service Providers
Top Officer Pay20th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Gregory HelmsSecretary/treasurerPT$14,800$14,800
David HarrisPresident-$14,800$14,800
Kenneth BurneyVice President-$11,900$11,900
Edward DelzaniTrustee-$9,800$9,800
John C HoffmanTrustee-$9,400$9,400
Scott KermodeTrustee-$9,400$9,400
Revenue and Support

Revenue Composition

Contributions and Grants
$2,475
Program Service Revenue
$376,395
Investment Income
$960,970
Other Revenue
$101,558
All Other Contributions
$2,475
Change in Net Assets
$483,903
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$543,273
Salaries, Compensation, and Employee Benefits$414,222
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Service Investment Mgmnt Fees---$150,772
Other Employee Benefits---$144,794
Other Salaries and Wages---$141,196
Current Officers, Directors, Trustees, and Key Employees---$70,100
Payroll Taxes---$45,802
Fees for Services Accounting---$45,582
Insurance---$31,608
Occupancy---$17,341
Office Expenses---$16,205
Fees for Services Legal---$14,800
Depreciation Depletion---$12,511
Pension Plan Contributions---$12,330
Other Expenses---$10,551
Fees for Services Other---$5,025
All Other Expenses---$2,549
Total Functional Expenses$0$0$0$957,495
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
Governance and Compliance

Governance Checklist

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

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“Line 11a explanation - upon completion of form 990 by preparer, the form is reviewed in detail by the treasurer and return preparer. After this review, form 990 is presented to remainder of board of trustees for their review and formal approval prior to filing.”

Form 990, Part VI, Section B, Line 12C

“The conflict of interest policy is contained in the association's formal by-laws. The by-laws and conflict of interest policy are reviewed annually by the board of trustees. All new trustees are supplied with a copy of the by-laws and requested to read and comply with the provisions contained therein.”

Form 990, Part VI, Section C, Line 19

“AVAILABLE UPON REQUEST.”

Filing and Contact Details

Filer

Filer Name
Lakewood Park Cemetery Association
EIN
34-0149220
Phone
4403331922
Address
22025 DETROIT ROAD, ROCKY RIVER, OH 44116-2223

Signing Officer

Name
Gregory W Helms
Title
Secretary/treasurer
Phone
4403331922
Signed
2025-05-13
Discuss with paid preparer
Yes

Organization Details

Formed
1912
Legal Domicile
Oh
Voting Board Members
6
Independent Board Members
6
Employees
9
Volunteers
0

Preparer

Firm
Card Palmer Sibbison & Co
Address
4545 HINCKLEY PARKWAY, CLEVELAND, OH 44109-6009
Preparer
Katelyn M Digiantonio CPA
Phone
2166216100
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“There have been no changes in the process from the prior year.”

Financial Statement Notes

PART V, LINE 4:

“Proceeds of endowment to be used to maintain the cemetery grounds perpetually.”

PART X, LINE 2:

“The association has adopted guidance, as required by the income taxes topic of the fasb accounting standards codification regarding accounting for uncertainty in income taxes. This guidance clarifies the accounting and recognition for income tax positions taken or expected to be taken in the association's income tax returns. As of december 31, 2024, the association has no uncertain tax positions that qualify for either recognition or disclosure in the financial statements. The association records related interest expenses and penalties, if any, as a tax expense, consistent with this guidance. The association's open audit periods are for the tax years ended december 31, 2021 through december 31, 2024. In evaluating the association's tax provisions and accruals, future taxable income, and tax planning strategies are considered. The association believes their estimates are appropriate based on the current facts and circumstances.”

Raw XML Appendix376 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/TotalAmt118481
IRS990/OtherExpensesGrp/TotalAmt215273
IRS990/OtherExpensesGrp/TotalAmt310551
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0566
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0566
IRS990/OtherRevenueTotalAmt0566
IRS990/OtherSalariesAndWagesGrp/TotalAmt0141196
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt045802
IRS990/PensionPlanContributionsGrp/TotalAmt012330
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt08728
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt013869
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
IRS990/ProgramServiceRevenueGrp/BusinessCd2459900
IRS990/ProgramServiceRevenueGrp/Desc0INTERMENTS
IRS990/ProgramServiceRevenueGrp/Desc1ENTOMBMENTS
IRS990/ProgramServiceRevenueGrp/Desc2SETTING MARKERS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0287650
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt158445
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt230300
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0287650
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt158445
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt230300
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01056
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0502088
IRS990/PYOtherExpensesAmt0502887
IRS990/PYOtherRevenueAmt048576
IRS990/PYProgramServiceRevenueAmt0350286
IRS990/PYRevenuesLessExpensesAmt08562
IRS990/PYSalariesCompEmpBnftPaidAmt0390557
IRS990/PYTotalExpensesAmt0893444
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0902006
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0483903
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt01749
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0103183
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0132281
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/BuildingsGrp/BookValueAmt055224
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0315429
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0370653
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt013221117
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt052350
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt014636350
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt01362883
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt011459202
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt048500
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt013221117
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01713415
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt012929951
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt059900
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt011459202
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1530649
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt011595391
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt053845
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt012929951
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01280715
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt010316965
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt042870
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt011595391
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01235556
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt022399
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0558092
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0580491
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt015790
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt015790
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01612706
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0275069
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01887775
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05576
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0257504
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0263080
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PROCEEDS OF ENDOWMENT TO BE USED TO MAINTAIN THE CEMETERY GROUNDS PERPETUALLY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION HAS ADOPTED GUIDANCE, AS REQUIRED BY THE INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS GUIDANCE CLARIFIES THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE ASSOCIATION'S INCOME TAX RETURNS. AS OF DECEMBER 31, 2024, THE ASSOCIATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION RECORDS RELATED INTEREST EXPENSES AND PENALTIES, IF ANY, AS A TAX EXPENSE, CONSISTENT WITH THIS GUIDANCE. THE ASSOCIATION'S OPEN AUDIT PERIODS ARE FOR THE TAX YEARS ENDED DECEMBER 31, 2021 THROUGH DECEMBER 31, 2024. IN EVALUATING THE ASSOCIATION'S TAX PROVISIONS AND ACCRUALS, FUTURE TAXABLE INCOME, AND TAX PLANNING STRATEGIES ARE CONSIDERED. THE ASSOCIATION BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON THE CURRENT FACTS AND CIRCUMSTANCES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART V, LINE 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01711695
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0LINE 11A EXPLANATION - UPON COMPLETION OF FORM 990 BY PREPARER, THE FORM IS REVIEWED IN DETAIL BY THE TREASURER AND RETURN PREPARER. AFTER THIS REVIEW, FORM 990 IS PRESENTED TO REMAINDER OF BOARD OF TRUSTEES FOR THEIR REVIEW AND FORMAL APPROVAL PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CONFLICT OF INTEREST POLICY IS CONTAINED IN THE ASSOCIATION'S FORMAL BY-LAWS. THE BY-LAWS AND CONFLICT OF INTEREST POLICY ARE REVIEWED ANNUALLY BY THE BOARD OF TRUSTEES. ALL NEW TRUSTEES ARE SUPPLIED WITH A COPY OF THE BY-LAWS AND REQUESTED TO READ AND COMPLY WITH THE PROVISIONS CONTAINED THEREIN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THERE HAVE BEEN NO CHANGES IN THE PROCESS FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt024184862
IRS990/TotalAssetsEOYAmt025817246
IRS990/TotalAssetsGrp/BOYAmt024184862
IRS990/TotalAssetsGrp/EOYAmt025817246
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt02475
IRS990/TotalEmployeeCnt09
IRS990/TotalFunctionalExpensesGrp/TotalAmt0957495
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0149166
IRS990/TotalLiabilitiesEOYAmt0134475
IRS990/TotalLiabilitiesGrp/BOYAmt0149166
IRS990/TotalLiabilitiesGrp/EOYAmt0134475
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt024035696
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt025682771
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0376395
IRS990/TotalReportableCompFromOrgAmt070100
IRS990/TotalRevenueGrp/ExclusionAmt0962719
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0476204
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01441398
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt024184862
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt025817246
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt022025 DETROIT ROAD
IRS990/USAddress/CityNm0ROCKY RIVER
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd0441162223
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0LAKEWOODPARKCEMETERY.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0GREGORY W HELMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04403331922
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LAKEWOOD PARK CEMETERY ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0LAKE
ReturnHeader/Filer/EIN0340149220
ReturnHeader/Filer/PhoneNum04403331922
ReturnHeader/Filer/USAddress/AddressLine1Txt022025 DETROIT ROAD
ReturnHeader/Filer/USAddress/CityNm0ROCKY RIVER
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0441162223
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0341599718
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CARD PALMER SIBBISON & CO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04545 HINCKLEY PARKWAY
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLEVELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0441096009
ReturnHeader/PreparerPersonGrp/PhoneNum02166216100
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KATELYN M DIGIANTONIO CPA
ReturnHeader/ReturnTs02025-05-15T12:07:58-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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