Civic Intelligence

Evangelical Lutheran Cemetery Assoc

990 • Fiscal year 2020 • EIN 34-0209520

Jan 01, 2020 to Dec 31, 2020 • Filed on Jul 12, 2021

4566 Pearl RoadCleveland, OH 44109-4876

(216) 351-1308

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

96th percentile

0.51x

Higher debt load relative to assets than 96% of similar nonprofits.

2020 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

93rd percentile

1.54x

Higher debt load relative to revenue than 93% of similar nonprofits.

2020 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2020

Net Margin

33rd percentile

10.0%

Higher net margin than 33% of similar nonprofits.

2020 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

58th percentile

$1,500

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 0.3% of source-year revenue.

2020 filings • 501(c)13 • $1M-$5M nonprofits • Source year 2020

Asset Growth

50th percentile

3.9%

Faster asset growth than 50% of similar nonprofits.

2020 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

52nd percentile

8.8%

Faster revenue growth than 52% of similar nonprofits.

2020 filings • 501(c)13 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,309,235

Up $49,270 (+3.9%) from 2019

Net Assets

Up

$641,593

Up $26,030 (+4.2%) from 2019

Liabilities

Up

$667,642

Up $23,240 (+3.6%) from 2019

Revenue

Up

$433,286

Up $34,978 (+8.8%) from 2019

Expenses

Down

$390,093

Down $34,934 (-8.2%) from 2019

Net Income

Up

$43,193

Up $69,912 (+262%) from 2019

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2014: $1,486,826Liabilities 2014: $608,565Net Assets 2014: $878,2612014Assets 2015: $1,358,309Liabilities 2015: $621,088Net Assets 2015: $737,2212015Assets 2016: $1,305,979Liabilities 2016: $624,237Net Assets 2016: $681,7422016Assets 2017: $1,262,472Liabilities 2017: $643,777Net Assets 2017: $618,6952017Assets 2019: $1,259,965Liabilities 2019: $644,402Net Assets 2019: $615,5632019Assets 2020: $1,309,235Liabilities 2020: $667,642Net Assets 2020: $641,5932020Assets 2021: $1,419,055Liabilities 2021: $630,457Net Assets 2021: $788,5982021Assets 2022: $1,250,339Liabilities 2022: $621,603Net Assets 2022: $628,7362022Assets 2023: $1,577,455Liabilities 2023: $606,503Net Assets 2023: $970,9522023Assets 2024: $1,667,414Liabilities 2024: $609,113Net Assets 2024: $1,058,3012024

Highlighted filing

2020

Assets$1,309,235
Liabilities$667,642
Net Assets$641,593

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$800K$600K$400K$200K$0-$200KRevenue 2014: $420,494Expenses 2014: $423,890Net Income 2014: -$3,3962014Revenue 2015: $356,427Expenses 2015: $419,769Net Income 2015: -$63,3422015Revenue 2016: $359,050Expenses 2016: $428,352Net Income 2016: -$69,3022016Revenue 2017: $347,613Expenses 2017: $398,795Net Income 2017: -$51,1822017Revenue 2019: $398,308Expenses 2019: $425,027Net Income 2019: -$26,7192019Revenue 2020: $433,286Expenses 2020: $390,093Net Income 2020: $43,1932020Revenue 2021: $539,841Expenses 2021: $424,292Net Income 2021: $115,5492021Revenue 2022: $393,461Expenses 2022: $458,712Net Income 2022: -$65,2512022Revenue 2023: $634,569Expenses 2023: $371,146Net Income 2023: $263,4232023Revenue 2024: $336,201Expenses 2024: $373,966Net Income 2024: -$37,7652024

Highlighted filing

2020

Revenue$433,286
Expenses$390,093
Net Income$43,193
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Jul 12, 2021
Return Version
2020v4.1
Gross Receipts
$433,429
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$615,563$641,593▲ $26,030
Land, Buildings, and Equipment, Net$642,849$631,220▼ $11,629
Investments in Publicly Traded Securities$541,654$569,084▲ $27,430
Cash and Non-Interest-Bearing Accounts$44,154$70,904▲ $26,750
Accounts Receivable$30,508$37,625▲ $7,117
Inventories for Sale or Use$800$402▼ $398
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,259,965$1,309,235▲ $49,270
Liabilities
Deferred Revenue$422,624$414,753▼ $7,871
Other Liabilities$204,611$241,298▲ $36,687
Accounts Payable and Accrued Expenses$17,167$11,591▼ $5,576
Total Liabilities$644,402$667,642▲ $23,240
Net Assets / Fund Balance
Total Net Assets Fund Balance$615,563$641,593▲ $26,030
Total Liabilities and Net Assets / Fund Balance$1,259,965$1,309,235▲ $49,270

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$323,622$420,700$744,322
Equipment$12,407$296,173$308,580
Land$252,920-$252,920
Other Land Buildings$42,271$75,885$118,156

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$39,160$30,000▲ $456-$69,616
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
Compensation and Service Providers

Employees

NameTitleBaseTotal
Robert FuhrmannTreasurer$1,500$1,500

Board Members and Trustees

NameTitle
Frank StranscakPresident
Andrew WaiteVice President
John GilbertTrustee
Linae MarekSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$47,135
Program Service Revenue
$343,432
Investment Income
$24,612
Other Revenue
$18,107
All Other Contributions
$47,135
Change in Net Assets
$43,193
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$205,162
Salaries, Compensation, and Employee Benefits$184,931
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$160,690
Depreciation Depletion---$27,602
Occupancy---$17,635
Payroll Taxes---$14,752
Fees for Services Other---$14,339
Insurance---$13,160
Other Employee Benefits---$7,989
Office Expenses---$6,945
Other Expenses---$2,898
Fees for Services Legal---$2,345
Advertising---$2,162
Fees for Services Accounting---$2,150
Current Officers, Directors, Trustees, and Key Employees---$1,500
All Other Expenses---$550
Total Functional Expenses$0$0$0$390,093
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Grave Upkeep Account$199,605
Ppp Loan$40,000
Credit Cards$1,693
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

Frank stranscak, president, and donna maminskas, consultant, have a family relationship as siblings.

Form 990, Part VI, Section A, Line 6

The lutheran cemetery association consists of 23 member churches.

Form 990, Part VI, Section A, Line 7A

The member churches of the evangelical lutheran cemetery association elect the board of directors at the annual meeting.

Form 990, Part VI, Section A, Line 7B

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.

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

The 990 is reviewed at a regularly scheduled meeting of the board of directors. The treasurer explains the 990 and reviews key schedules.

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

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.

Form 990, Part VI, Section B, Line 15A

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.

Form 990, Part VI, Section C, Line 19

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.

Filing and Contact Details

Filer

Filer Name
Evangelical Lutheran Cemetery Assoc
EIN
34-0209520
Phone
2163511308
Address
4566 PEARL ROAD, CLEVELAND, OH 44109-4876

Signing Officer

Name
Frank Stranscak
Title
President
Phone
2163511308
Signed
2021-07-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Frank Stranscak
Formed
1894
Legal Domicile
Oh
Voting Board Members
5
Independent Board Members
0
Employees
7
Volunteers
48

Preparer

Firm
Hobe & Lucas Cpas
Address
4807 ROCKSIDE ROAD 510, INDEPENDENCE, OH 44131
Preparer
Louis V Loparo
Phone
2165248900
Supplemental Narrative

Financial Statement Notes

Supplemental Information

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.

Raw XML Appendix378 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt017167
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt011591
IRS990/AccountsReceivableGrp/BOYAmt030508
IRS990/AccountsReceivableGrp/EOYAmt037625
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0EVANGELICAL 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/TotalAmt02162
IRS990/AllOtherContributionsAmt047135
IRS990/AllOtherExpensesGrp/TotalAmt0550
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0TONI WEIGAND
IRS990/BooksInCareOfDetail/PhoneNum02163511308
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04566 PEARL ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0CLEVELAND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0441094876
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt044154
IRS990/CashNonInterestBearingGrp/EOYAmt070904
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt01500
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt047135
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt024612
IRS990/CYOtherExpensesAmt0205162
IRS990/CYOtherRevenueAmt018107
IRS990/CYProgramServiceRevenueAmt0343432
IRS990/CYRevenuesLessExpensesAmt043193
IRS990/CYSalariesCompEmpBnftPaidAmt0184931
IRS990/CYTotalExpensesAmt0390093
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0433286
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0422624
IRS990/DeferredRevenueGrp/EOYAmt0414753
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt027602
IRS990/Desc0PROVIDES BURIAL SERVICES, PRE-NEED SALES AND GRAVE UPKEEP SERVICES TO ALL CHRISTIAN PEOPLE. IN 2020, THE EVANGELICAL LUTHERAN CEMETERY ASSOCIATION PERFORMED 124 BURIALS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd01
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt07
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt02150
IRS990/FeesForServicesLegalGrp/TotalAmt02345
IRS990/FeesForServicesOtherGrp/TotalAmt014339
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0JOHN GILBERT
IRS990/Form990PartVIISectionAGrp/PersonNm1ROBERT FUHRMANN
IRS990/Form990PartVIISectionAGrp/PersonNm2ANDREW WAITE
IRS990/Form990PartVIISectionAGrp/PersonNm3FRANK STRANSCAK
IRS990/Form990PartVIISectionAGrp/PersonNm4LINAE MAREK
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01894
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0433429
IRS990/GrossRentsGrp/RealAmt018250
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt013160
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0800
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0402
IRS990/InvestmentIncomeGrp/ExclusionAmt024612
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt024612
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0541654
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0569084
IRS990/IRPDocumentCnt09
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0792758
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0642849
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0631220
IRS990/LandBldgEquipCostOrOtherBssAmt01423978
IRS990/LegalDomicileStateCd0OH
IRS990/LessRentalExpensesGrp/RealAmt0143
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE 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/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0615563
IRS990/NetAssetsOrFundBalancesEOYAmt0641593
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt018107
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt018107
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-17163
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt017635
IRS990/OfficeExpensesGrp/TotalAmt06945
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt07989
IRS990/OtherExpensesGrp/Desc0MARKERS AND DECORATIONS
IRS990/OtherExpensesGrp/Desc1GROUNDS UPKEEP
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc3SERVICE CHARGES
IRS990/OtherExpensesGrp/TotalAmt054620
IRS990/OtherExpensesGrp/TotalAmt151165
IRS990/OtherExpensesGrp/TotalAmt29591
IRS990/OtherExpensesGrp/TotalAmt32898
IRS990/OtherLiabilitiesGrp/BOYAmt0204611
IRS990/OtherLiabilitiesGrp/EOYAmt0241298
IRS990/OtherSalariesAndWagesGrp/TotalAmt0160690
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt014752
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0FRANK STRANSCAK
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/BusinessCd4900099
IRS990/ProgramServiceRevenueGrp/Desc0INTERMENTS
IRS990/ProgramServiceRevenueGrp/Desc1CEMETERY LOTS SOLD
IRS990/ProgramServiceRevenueGrp/Desc2MISC. & MEMORIALS
IRS990/ProgramServiceRevenueGrp/Desc3GRANITE MARKERS
IRS990/ProgramServiceRevenueGrp/Desc4BRONZE MARKERS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0108664
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1104332
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt261832
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt348877
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt419727
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0108664
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1104332
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt261832
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt348877
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt419727
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt020844
IRS990/PYOtherExpensesAmt0199327
IRS990/PYOtherRevenueAmt022221
IRS990/PYProgramServiceRevenueAmt0355243
IRS990/PYRevenuesLessExpensesAmt0-26719
IRS990/PYSalariesCompEmpBnftPaidAmt0225700
IRS990/PYTotalExpensesAmt0425027
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0398308
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt043193
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt018107
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0615563
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0641593
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0323622
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0420700
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0744322
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt039160
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt030000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt069616
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt0456
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt036009
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt039160
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt03151
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt036086
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt036009
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-77
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt035291
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt036086
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0795
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt033044
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt035291
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt02247
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt012407
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0296173
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0308580
IRS990ScheduleD/LandGrp/BookValueAmt0252920
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0252920
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt042271
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt075885
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0118156
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0199605
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11693
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt240000
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0GRAVE UPKEEP ACCOUNT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CREDIT CARDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PPP LOAN
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PART 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/FormAndLineReferenceDesc0SUPPLEMENTAL INFORMATION
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0631220
IRS990ScheduleD/TotalLiabilityAmt0241298
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FRANK STRANSCAK, PRESIDENT, AND DONNA MAMINSKAS, CONSULTANT, HAVE A FAMILY RELATIONSHIP AS SIBLINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE LUTHERAN CEMETERY ASSOCIATION CONSISTS OF 23 MEMBER CHURCHES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBER CHURCHES OF THE EVANGELICAL LUTHERAN CEMETERY ASSOCIATION ELECT THE BOARD OF DIRECTORS AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AT 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/ExplanationTxt4THE 990 IS REVIEWED AT A REGULARLY SCHEDULED MEETING OF THE BOARD OF DIRECTORS. THE TREASURER EXPLAINS THE 990 AND REVIEWS KEY SCHEDULES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ANNUALLY, 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/ExplanationTxt6PERIODICALLY, 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/ExplanationTxt7THE 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/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01259965
IRS990/TotalAssetsEOYAmt01309235
IRS990/TotalAssetsGrp/BOYAmt01259965
IRS990/TotalAssetsGrp/EOYAmt01309235
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt047135
IRS990/TotalEmployeeCnt07
IRS990/TotalFunctionalExpensesGrp/TotalAmt0390093
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0644402
IRS990/TotalLiabilitiesEOYAmt0667642
IRS990/TotalLiabilitiesGrp/BOYAmt0644402
IRS990/TotalLiabilitiesGrp/EOYAmt0667642
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0615563
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0641593
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0343432
IRS990/TotalReportableCompFromOrgAmt01500
IRS990/TotalRevenueGrp/ExclusionAmt042719
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0343432
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0433286
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt048
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01259965
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01309235
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04566 PEARL ROAD
IRS990/USAddress/CityNm0CLEVELAND
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd0441094876
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0FRANK STRANSCAK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum02163511308
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-07-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EVANGELICAL LUTHERAN CEMETERY ASSOC
ReturnHeader/Filer/BusinessNameControlTxt0EVAN
ReturnHeader/Filer/EIN0340209520
ReturnHeader/Filer/PhoneNum02163511308
ReturnHeader/Filer/USAddress/AddressLine1Txt04566 PEARL ROAD
ReturnHeader/Filer/USAddress/CityNm0CLEVELAND
ReturnHeader/Filer/USAddress/StateAbbreviationCd0OH
ReturnHeader/Filer/USAddress/ZIPCd0441094876
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0311488076
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOBE & LUCAS CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04807 ROCKSIDE ROAD 510
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0INDEPENDENCE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0OH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd044131
ReturnHeader/PreparerPersonGrp/PhoneNum02165248900
ReturnHeader/PreparerPersonGrp/PreparationDt02021-06-07
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0LOUIS V LOPARO
ReturnHeader/ReturnTs02021-07-19T10:47:55-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0FRANK
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0STRANSCAK
ReturnHeader/TaxPeriodBeginDt02020-01-01
ReturnHeader/TaxPeriodEndDt02020-12-31
ReturnHeader/TaxYr02020

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings