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
92nd percentile
Higher debt load relative to revenue than 92% of similar nonprofits.
Net Margin
20th percentile
Higher net margin than 20% of similar nonprofits.
Top Officer Pay
54th percentile
Higher top officer pay than 54% of similar nonprofits.
Top officer pay equals 0.3% of source-year revenue.
Asset Growth
18th percentile
Faster asset growth than 18% of similar nonprofits.
Revenue Growth
59th percentile
Faster revenue growth than 59% of similar nonprofits.
Assets
Down$1,259,965
Down $2,507 (-0.2%) from 2017
Net Assets
Down$615,563
Down $3,132 (-0.5%) from 2017
Liabilities
Up$644,402
Up $625 (+0.1%) from 2017
Revenue
Up$398,308
Up $50,695 (+15%) from 2017
Expenses
Up$425,027
Up $26,232 (+6.6%) from 2017
Net Income
Up-$26,719
Up $24,463 (+48%) from 2017
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 | $664,751 | $642,849 | ▼ $21,902 |
| Rtn Earn Endowment Incm Other Fnds | $612,059 | $615,563 | ▲ $3,504 |
| Investments in Publicly Traded Securities | $540,589 | $541,654 | ▲ $1,065 |
| Cash and Non-Interest-Bearing Accounts | $20,525 | $44,154 | ▲ $23,629 |
| Accounts Receivable | $59,542 | $30,508 | ▼ $29,034 |
| Inventories for Sale or Use | $1,200 | $800 | ▼ $400 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $1,286,607 | $1,259,965 | ▼ $26,642 |
| Liabilities | |||
| Deferred Revenue | $446,635 | $422,624 | ▼ $24,011 |
| Other Liabilities | $219,580 | $204,611 | ▼ $14,969 |
| Accounts Payable and Accrued Expenses | $8,333 | $17,167 | ▲ $8,834 |
| Total Liabilities | $674,548 | $644,402 | ▼ $30,146 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $612,059 | $615,563 | ▲ $3,504 |
| Total Liabilities and Net Assets / Fund Balance | $1,286,607 | $1,259,965 | ▼ $26,642 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $328,972 | $401,588 | $730,560 |
| Equipment | $16,102 | $290,267 | $306,369 |
| Land | $252,920 | - | $252,920 |
| Other Land Buildings | $44,855 | $73,301 | $118,156 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2019 | $36,009 | - | ▲ $3,151 | - | $39,160 |
| 2018 | $36,086 | - | ▼ $77 | - | $36,009 |
| 2017 | $35,291 | - | ▲ $795 | - | $36,086 |
| 2016 | $33,044 | - | ▲ $2,247 | - | $35,291 |
| 2015 | $35,663 | - | ▼ $2,619 | - | $33,044 |
| Name | Title | Base | Total |
|---|---|---|---|
| Robert Fuhrmann | Treasurer | $1,000 | $1,000 |
| Name | Title |
|---|---|
| Frank Stranscak | President |
| Andrew Waite | Vice President |
| John Gilbert | Trustee |
| Ted Bliss | Trustee |
| Linae Marek | Secretary |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $225,700 |
| Other Expenses | $199,327 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $198,123 |
| Depreciation Depletion | - | - | - | $26,903 |
| Fees for Services Other | - | - | - | $21,202 |
| Occupancy | - | - | - | $20,026 |
| Payroll Taxes | - | - | - | $19,172 |
| Insurance | - | - | - | $13,652 |
| Other Employee Benefits | - | - | - | $7,405 |
| Office Expenses | - | - | - | $5,865 |
| Advertising | - | - | - | $3,636 |
| Other Expenses | - | - | - | $3,220 |
| Fees for Services Accounting | - | - | - | $2,825 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $1,000 |
| All Other Expenses | - | - | - | $659 |
| Interest | - | - | - | $83 |
| Total Functional Expenses | $0 | $0 | $0 | $425,027 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Grave Upkeep Account | $202,628 |
| Credit Cards | $1,983 |
“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.”
“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 | 8333 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 17167 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 59542 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 30508 |
| 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 | 3636 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 659 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | TONI WEIGAND |
| 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/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 20525 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 44154 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 1000 |
| 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 | 20844 |
| IRS990/CYOtherExpensesAmt | 0 | 199327 |
| IRS990/CYOtherRevenueAmt | 0 | 22221 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 355243 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -26719 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 225700 |
| IRS990/CYTotalExpensesAmt | 0 | 425027 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 398308 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 446635 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 422624 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 26903 |
| IRS990/Desc | 0 | PROVIDES BURIAL SERVICES, PRE-NEED SALES AND GRAVE UPKEEP SERVICES TO ALL CHRISTIAN PEOPLE. IN 2019, THE EVANGELICAL LUTHERAN CEMETERY ASSOCIATION PERFORMED 130 BURIALS. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 1 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 9 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2825 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 21202 |
| 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/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/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/PersonNm | 0 | JOHN GILBERT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | TED BLISS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ROBERT FUHRMANN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ANDREW WAITE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | FRANK STRANSCAK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LINAE MAREK |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 1000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 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/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | 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 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 398537 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 22450 |
| 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/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 13652 |
| IRS990/InterestGrp/TotalAmt | 0 | 83 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 1200 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 800 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 20844 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 20844 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 540589 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 541654 |
| IRS990/IRPDocumentCnt | 0 | 10 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 765156 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 664751 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 642849 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1408005 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 229 |
| 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 | 612059 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 615563 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 22221 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 22221 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 30223 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 20026 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 5865 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 7405 |
| IRS990/OtherExpensesGrp/Desc | 0 | MARKERS AND DECORATIONS |
| IRS990/OtherExpensesGrp/Desc | 1 | GROUNDS UPKEEP |
| IRS990/OtherExpensesGrp/Desc | 2 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 3 | SERVICE CHARGES |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 51183 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 39230 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 10843 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3220 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 219580 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 204611 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 198123 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 19172 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| 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 | GRANITE MARKERS |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | MISC. & MEMORIALS |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | BRONZE MARKERS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 139097 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 85749 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 65415 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 51244 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 13738 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 139097 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 85749 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 65415 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 51244 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 13738 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 20207 |
| IRS990/PYOtherExpensesAmt | 0 | 210133 |
| IRS990/PYOtherRevenueAmt | 0 | 18305 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 380984 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 14772 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 194591 |
| IRS990/PYTotalExpensesAmt | 0 | 404724 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 419496 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -26719 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 22221 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 612059 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 615563 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 328972 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 401588 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 730560 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 36009 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 39160 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 3151 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 36086 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 36009 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -77 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 35291 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 36086 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 795 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 33044 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 35291 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 2247 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 35663 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 33044 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -2619 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 16102 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 290267 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 306369 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 252920 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 252920 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 44855 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 73301 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 118156 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 202628 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 1983 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | GRAVE UPKEEP ACCOUNT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | CREDIT CARDS |
| 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 | 642849 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 204611 |
| 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/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 |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1286607 |
| IRS990/TotalAssetsEOYAmt | 0 | 1259965 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1286607 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1259965 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 9 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 425027 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 674548 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 644402 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 674548 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 644402 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 612059 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 615563 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 355243 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 1000 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 43065 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 355243 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 398308 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 26 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1286607 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1259965 |
| 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 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2020-09-23 17:36:50Z |
| 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 | 2020-07-20 |
| 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 | 18896C4659F1AC22F58C5E31978BA9E4F8B08FE0 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 18896C4659F1AC22F58C5E31978BA9E4F8B08FE0 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 12.202.67.26 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2020-07-20 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | ED |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 07:32:24 |
| 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 | 2020-07-20 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LOUIS V LOPARO |
| ReturnHeader/ReturnTs | 0 | 2020-08-12T13:49:13-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2019-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2019-12-31 |
| ReturnHeader/TaxYr | 0 | 2019 |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.