Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Liabilities / Revenue
93rd percentile
Higher debt load relative to revenue than 93% of similar nonprofits.
Net Margin
13th percentile
Higher net margin than 13% of similar nonprofits.
Top Officer Pay
58th percentile
Higher top officer pay than 58% of similar nonprofits.
Top officer pay equals 0.7% of source-year revenue.
Asset Growth
3rd percentile
Faster asset growth than 3% of similar nonprofits.
Revenue Growth
30th percentile
Faster revenue growth than 30% of similar nonprofits.
Assets
Down$1,262,472
Down $43,507 (-3.3%) from 2016
Net Assets
Down$618,695
Down $63,047 (-9.2%) from 2016
Liabilities
Up$643,777
Up $19,540 (+3.1%) from 2016
Revenue
Down$347,613
Down $11,437 (-3.2%) from 2016
Expenses
Down$398,795
Down $29,557 (-6.9%) from 2016
Net Income
Up-$51,182
Up $18,120 (+26%) from 2016
The evangelical lutheran cemetery association strives to demonstrate god's love by caring and comforting people that are grieving the loss of a loved one.
Evangelical lutheran cemetery association was organized under the laws of the state of ohio to operate a cemetery not for profit. Activities consist of burials and the sale of pre-need lots. The lot owners hold their lots for bonafide burial purposes and not for purposes of resale.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $649,845 | $650,991 | ▲ $1,146 |
| Rtn Earn Endowment Incm Other Fnds | $681,742 | $618,695 | ▼ $63,047 |
| Investments in Publicly Traded Securities | $597,016 | $561,820 | ▼ $35,196 |
| Accounts Receivable | $45,066 | $39,842 | ▼ $5,224 |
| Cash and Non-Interest-Bearing Accounts | $8,450 | $5,085 | ▼ $3,365 |
| Savings and Temporary Cash Investments | $3,552 | $3,654 | ▲ $102 |
| Inventories for Sale or Use | $1,740 | $1,080 | ▼ $660 |
| Prepaid Expenses and Deferred Charges | $310 | - | - |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $1,305,979 | $1,262,472 | ▼ $43,507 |
| Liabilities | |||
| Deferred Revenue | $412,515 | $438,693 | ▲ $26,178 |
| Other Liabilities | $210,741 | $204,376 | ▼ $6,365 |
| Accounts Payable and Accrued Expenses | $981 | $708 | ▼ $273 |
| Total Liabilities | $624,237 | $643,777 | ▲ $19,540 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $681,742 | $618,695 | ▼ $63,047 |
| Total Liabilities and Net Assets / Fund Balance | $1,305,979 | $1,262,472 | ▼ $43,507 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $338,797 | $365,319 | $704,116 |
| Equipment | $13,130 | $274,864 | $287,994 |
| Land | $252,920 | - | $252,920 |
| Other Land Buildings | $46,144 | $68,252 | $114,396 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2017 | $35,291 | - | ▲ $795 | - | $36,086 |
| 2016 | $33,044 | - | ▲ $2,247 | - | $35,291 |
| 2015 | $35,663 | - | ▼ $2,619 | - | $33,044 |
| 2014 | $35,518 | - | ▲ $145 | - | $35,663 |
| 2013 | $36,552 | - | ▼ $1,034 | - | $35,518 |
| Name | Title | Base | Total |
|---|---|---|---|
| Donna Shurtleff | Treasurer | $2,500 | $2,500 |
| Name | Title |
|---|---|
| Frank Stranscak | President |
| Mark Bollinger | Vice President |
| John Gilbert | Trustee |
| Robert Fuhrmann | Trustee |
| Ted Bliss | Trustee |
| Linae Marek | Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $201,000 |
| Salaries, Compensation, and Employee Benefits | $197,795 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $162,640 |
| Fees for Services Other | - | - | - | $43,626 |
| Depreciation Depletion | - | - | - | $30,570 |
| Payroll Taxes | - | - | - | $24,477 |
| Occupancy | - | - | - | $18,765 |
| Insurance | - | - | - | $12,768 |
| Other Employee Benefits | - | - | - | $8,178 |
| Office Expenses | - | - | - | $5,495 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $2,500 |
| Fees for Services Accounting | - | - | - | $2,060 |
| Advertising | - | - | - | $1,693 |
| Other Expenses | - | - | - | $526 |
| Total Functional Expenses | $0 | $0 | $0 | $398,795 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Grave Upkeep Account | $204,376 |
“Frank stranscak, president, and donna maminskas, consultant, have a family relationship as siblings.”
“The lutheran cemetery association consists of 23 member churches.”
“The member churches of the evangelical lutheran cemetery association elect the board of directors at the annual meeting.”
“At the annual meeting of the member churches of the evangelical lutheran cemetery association, any actions that the board proposes to take, that are beyond the normal operating activities of the cemetery staff, are presented to the member churches for discussion and approval.”
“The 990 is reviewed at a regularly scheduled meeting of the board of directors. The treasurer explains the 990 and reviews key schedules.”
“Annually, each officer, director, and key employee is required to read a copy of the conflict of interest policy. They must sign the document stating that they are in compliance with the policy or disclose any conflict of interest issues. If a conflict is identified, the person involved is interviewed by the board of directors. The board of directors and trustees then provide guidance and take such action as is deemed appropriate.”
“Periodically, the evangelical cemetery association's board of directors will survey other organizations of a similar size to determine the appropriateness of the compensation paid to the superintendent of the organization. Operational and financial performance are considered when making compensation decisions.”
“The organization makes its governing documents and conflict of interest policy available to the public upon request. The organization does not make its financial statements available.”
“Security and subcontractor fees 9,435. Consulting fees 34,191.”
“Part v line 4 - the endowment fund was established to provide a source of ongoing funds to supplement cemetery operations. Part x line 2 - the grave upkeep account provides funding for periodic maintenance and decorations to individual grave sites.”
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 | 981 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 708 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 45066 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 39842 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | EVANGELICAL LUTHERAN CEMETERY ASSOCIATION WAS ORGANIZED UNDER THE LAWS OF THE STATE OF OHIO TO OPERATE A CEMETERY NOT FOR PROFIT. ACTIVITIES CONSIST OF BURIALS AND THE SALE OF PRE-NEED LOTS. THE LOT OWNERS HOLD THEIR LOTS FOR BONAFIDE BURIAL PURPOSES AND NOT FOR PURPOSES OF RESALE. |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 1693 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | BARBARA ANDRE DE LA PORTE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2163511308 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4566 PEARL ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CLEVELAND |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 441094876 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 8450 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 5085 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 2500 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| 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 | 24720 |
| IRS990/CYOtherExpensesAmt | 0 | 201000 |
| IRS990/CYOtherRevenueAmt | 0 | 7278 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 315615 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -51182 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 197795 |
| IRS990/CYTotalExpensesAmt | 0 | 398795 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 347613 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 412515 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 438693 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 30570 |
| IRS990/Desc | 0 | PROVIDES BURIAL SERVICES, PRE-NEED SALES AND GRAVE UPKEEP SERVICES TO ALL CHRISTIAN PEOPLE. IN 2017, THE EVANGELICAL LUTHERAN CEMETERY ASSOCIATION PERFORMED 128 BURIALS. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 8 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2060 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 43626 |
| 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/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | 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/PersonNm | 0 | JOHN GILBERT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | TED BLISS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ROBERT FUHRMANN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | DONNA SHURTLEFF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MARK BOLLINGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | FRANK STRANSCAK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | LINAE MAREK |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 2500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| 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/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1894 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 0 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 357203 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 11450 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 12768 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 1740 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 1080 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 24720 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 24720 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 597016 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 561820 |
| IRS990/IRPDocumentCnt | 0 | 8 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 708435 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 649845 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 650991 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1359426 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 9590 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE EVANGELICAL LUTHERAN CEMETERY ASSOCIATION STRIVES TO DEMONSTRATE GOD'S LOVE BY CARING AND COMFORTING PEOPLE THAT ARE GRIEVING THE LOSS OF A LOVED ONE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 681742 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 618695 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 1860 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 1860 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -11865 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 18765 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 5495 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 8178 |
| IRS990/OtherExpensesGrp/Desc | 0 | MARKERS AND DECORATIONS |
| IRS990/OtherExpensesGrp/Desc | 1 | GROUNDS UPKEEP |
| IRS990/OtherExpensesGrp/Desc | 2 | SERVICE CHARGES |
| IRS990/OtherExpensesGrp/Desc | 3 | LICENSES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 46056 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 37114 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 2327 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 526 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 210741 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 204376 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISC OTHER |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5418 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 5418 |
| IRS990/OtherRevenueTotalAmt | 0 | 5418 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 162640 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 24477 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 310 |
| IRS990/PrincipalOfficerNm | 0 | FRANK STRANSCAK |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | INTERMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | CEMETERY LOTS SOLD |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MISC. & MEMORIALS |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | GRANITE MARKERS |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | BRONZE MARKERS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 121395 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 100140 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 42373 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 41673 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 7832 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 121395 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 100140 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 42373 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 41673 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 7832 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 27599 |
| IRS990/PYOtherExpensesAmt | 0 | 192512 |
| IRS990/PYOtherRevenueAmt | 0 | 15614 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 315837 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -69302 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 235840 |
| IRS990/PYTotalExpensesAmt | 0 | 428352 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 359050 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -51182 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 1860 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 315185 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 681742 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 618695 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 3552 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 3654 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 338797 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 365319 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 704116 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 35291 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 36086 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 795 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 33044 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 35291 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 2247 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 35663 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 33044 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -2619 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 35518 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 35663 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 145 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 36552 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 35518 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -1034 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 13130 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 274864 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 287994 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 252920 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 252920 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 46144 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 68252 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 114396 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 204376 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | GRAVE UPKEEP ACCOUNT |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | PART V LINE 4 - THE ENDOWMENT FUND WAS ESTABLISHED TO PROVIDE A SOURCE OF ONGOING FUNDS TO SUPPLEMENT CEMETERY OPERATIONS. PART X LINE 2 - THE GRAVE UPKEEP ACCOUNT PROVIDES FUNDING FOR PERIODIC MAINTENANCE AND DECORATIONS TO INDIVIDUAL GRAVE SITES. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SUPPLEMENTAL INFORMATION |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 650991 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 204376 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | FRANK STRANSCAK, PRESIDENT, AND DONNA MAMINSKAS, CONSULTANT, HAVE A FAMILY RELATIONSHIP AS SIBLINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE LUTHERAN CEMETERY ASSOCIATION CONSISTS OF 23 MEMBER CHURCHES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE MEMBER CHURCHES OF THE EVANGELICAL LUTHERAN CEMETERY ASSOCIATION ELECT THE BOARD OF DIRECTORS AT THE ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | AT THE ANNUAL MEETING OF THE MEMBER CHURCHES OF THE EVANGELICAL LUTHERAN CEMETERY ASSOCIATION, ANY ACTIONS THAT THE BOARD PROPOSES TO TAKE, THAT ARE BEYOND THE NORMAL OPERATING ACTIVITIES OF THE CEMETERY STAFF, ARE PRESENTED TO THE MEMBER CHURCHES FOR DISCUSSION AND APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE 990 IS REVIEWED AT A REGULARLY SCHEDULED MEETING OF THE BOARD OF DIRECTORS. THE TREASURER EXPLAINS THE 990 AND REVIEWS KEY SCHEDULES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ANNUALLY, EACH OFFICER, DIRECTOR, AND KEY EMPLOYEE IS REQUIRED TO READ A COPY OF THE CONFLICT OF INTEREST POLICY. THEY MUST SIGN THE DOCUMENT STATING THAT THEY ARE IN COMPLIANCE WITH THE POLICY OR DISCLOSE ANY CONFLICT OF INTEREST ISSUES. IF A CONFLICT IS IDENTIFIED, THE PERSON INVOLVED IS INTERVIEWED BY THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS AND TRUSTEES THEN PROVIDE GUIDANCE AND TAKE SUCH ACTION AS IS DEEMED APPROPRIATE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | PERIODICALLY, THE EVANGELICAL CEMETERY ASSOCIATION'S BOARD OF DIRECTORS WILL SURVEY OTHER ORGANIZATIONS OF A SIMILAR SIZE TO DETERMINE THE APPROPRIATENESS OF THE COMPENSATION PAID TO THE SUPERINTENDENT OF THE ORGANIZATION. OPERATIONAL AND FINANCIAL PERFORMANCE ARE CONSIDERED WHEN MAKING COMPENSATION DECISIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. THE ORGANIZATION DOES NOT MAKE ITS FINANCIAL STATEMENTS AVAILABLE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | SECURITY AND SUBCONTRACTOR FEES 9,435. CONSULTING FEES 34,191. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART IX, LINE 11G |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 1 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1305979 |
| IRS990/TotalAssetsEOYAmt | 0 | 1262472 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1305979 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1262472 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 8 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 398795 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 624237 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 643777 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 624237 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 643777 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 681742 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 618695 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2202 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 2202 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 315615 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 2500 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 26580 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 321033 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 347613 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 150 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1305979 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1262472 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 4566 PEARL ROAD |
| IRS990/USAddress/CityNm | 0 | CLEVELAND |
| IRS990/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/USAddress/ZIPCd | 0 | 441094876 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2018-06-14 16:35:46Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | FRANK STRANSCAK |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2163511308 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-04-30 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | EVANGELICAL LUTHERAN CEMETERY ASSOC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | EVAN |
| ReturnHeader/Filer/EIN | 0 | 340209520 |
| ReturnHeader/Filer/PhoneNum | 0 | 2163511308 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 4566 PEARL ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CLEVELAND |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 441094876 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 1FEB5CB2FE3541504B5ECC91330E01442A4B2991 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 1FEB5CB2FE3541504B5ECC91330E01442A4B2991 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 12.219.241.2 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2018-04-30 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | ED |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 09:12:04 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 311488076 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HOBE & LUCAS CPAS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4807 ROCKSIDE ROAD 510 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | INDEPENDENCE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | OH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 44131 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2165248900 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2018-04-30 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | WILLIAM F WILDENHEIM |
| ReturnHeader/ReturnTs | 0 | 2018-05-10T13:03:49-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2017-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2017-12-31 |
| ReturnHeader/TaxYr | 0 | 2017 |
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Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.