Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
Lake View Cemetery Association
EIN 34-0348270 • 501(c)13 • Cleveland, OH
Profile
To provide compassionate interment services and education relative to its historic heritage and arboretum setting.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.22x
Liabilities / Revenue
76th percentile
Higher debt load relative to revenue than 76% of similar nonprofits.
Net Margin
49th percentile
Higher net margin than 49% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
60th percentile
Faster asset growth than 60% of similar nonprofits.
Revenue Growth
16th percentile
Faster revenue growth than 16% of similar nonprofits.
Balance Sheet
Assets
Up$51,598,950
Up $6,900,111 (+15%) from 2023
Liabilities
Up$11,574,590
Up $744,517 (+6.9%) from 2023
Net Assets
Up$40,024,360
Up $6,155,594 (+18%) from 2023
Revenue
Down$11,344,975
Down $811,639 (-6.7%) from 2023
Expenses
Down$10,734,805
Down $227,078 (-2.1%) from 2023
Net Income
Down$610,170
Down $584,561 (-49%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $51,598,950
- Liabilities
- $11,574,590
- Net assets
- $40,024,360
- Revenue
- $11,344,975
- Expenses
- $10,734,805
- Net income
- $610,170
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Nov 1, 2023 to Oct 31, 2024
- Signed
- Sep 15, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $14,743,375
Mission and Program Overview
Mission
To provide compassionate interment services and education relative to its historic heritage and arboretum setting.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $33,069,115 | $40,758,170 | ▲ $7,689,055 |
| Accounts Receivable | $5,084,813 | $3,982,394 | ▼ $1,102,419 |
| Inventories for Sale or Use | $3,099,280 | $2,997,064 | ▼ $102,216 |
| Land, Buildings, and Equipment, Net | $2,889,245 | $2,885,666 | ▼ $3,579 |
| Cash and Non-Interest-Bearing Accounts | $530,709 | $926,280 | ▲ $395,571 |
| Prepaid Expenses and Deferred Charges | $25,177 | $48,876 | ▲ $23,699 |
| Savings and Temporary Cash Investments | $0 | $0 | → $0 |
| Other Notes and Loans Receivable, Net | $0 | $0 | → $0 |
| Pledges and Grants Receivable | $0 | $0 | → $0 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | $0 | → $0 |
| Investments Program Related | $0 | $0 | → $0 |
| Intangible Assets | $0 | $0 | → $0 |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $44,698,839 | $51,598,950 | ▲ $6,900,111 |
| Other Assets Total | $500 | $500 | → $0 |
| Liabilities | |||
| Deferred Revenue | $7,025,337 | $8,710,148 | ▲ $1,684,811 |
| Accounts Payable and Accrued Expenses | $3,693,860 | $2,728,937 | ▼ $964,923 |
| Unsecured Notes Loans Payable | $110,876 | $135,505 | ▲ $24,629 |
| Grants Payable | $0 | $0 | → $0 |
| Mortgage Notes Payable Secured by Investment Property | $0 | $0 | → $0 |
| Other Liabilities | $0 | $0 | → $0 |
| Escrow Account Liability | $0 | $0 | → $0 |
| Tax Exempt Bond Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $10,830,073 | $11,574,590 | ▲ $744,517 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $29,593,244 | $34,768,751 | ▲ $5,175,507 |
| Net Assets Without Donor Restrictions | $4,275,522 | $5,255,609 | ▲ $980,087 |
| Total Net Assets Fund Balance | $33,868,766 | $40,024,360 | ▲ $6,155,594 |
| Total Liabilities and Net Assets / Fund Balance | $44,698,839 | $51,598,950 | ▲ $6,900,111 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $2,195,730 | $1,426,962 | $3,622,692 |
| Equipment | $196,771 | $1,413,247 | $1,610,018 |
| Land | $493,165 | - | $493,165 |
| Other Land Buildings | $0 | $0 | $0 |
| Leasehold Improvements | $0 | $0 | $0 |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2023 | $30,667,963 | $357,147 | ▲ $8,538,816 | $3,229,412 | $36,334,514 |
| 2022 | $30,345,539 | $450,226 | ▲ $1,686,797 | $1,814,599 | $30,667,963 |
| 2021 | $36,951,728 | $391,223 | ▼ $6,667,491 | $329,921 | $30,345,539 |
| 2020 | $31,553,690 | $370,395 | ▲ $7,593,821 | $2,566,178 | $36,951,728 |
| 2019 | $31,437,739 | $247,942 | ▲ $1,531,838 | $1,663,829 | $31,553,690 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Russell Smith | Sales advisor | FT | $216,081 | $233,490 | $233,490 |
| Katharine A Goss | President & CEO | FT | $202,156 | $10,665 | $212,821 |
| Anna Ferro | Sales advisor | FT | $201,976 | $209,353 | $209,353 |
| Jeff Brack | Sales advisor | FT | $137,500 | $156,634 | $156,634 |
| Danielle C Paskowski | Treasurer & CFO | PT | $135,865 | $19,297 | $155,162 |
| Andrew Bales | VP&COO from 7/24 | FT | $124,278 | $17,611 | $141,889 |
| Marilyn M Brandt | Vice President & COO thru 7/24 | FT | $121,384 | $18,721 | $140,105 |
Board Members and Trustees
| Name | Title |
|---|---|
| William G Batcheller | Chair |
| Richard Bryan | Vice Chair |
| Bracy E Lewis | Director |
| David C Fulton Jr | Director |
| David K Ford Jr | Director |
| Fred Watkins | Director |
| Joseph Shafran | Director |
| Lawrence Hatch | Director |
| Sharon Watts | Director |
| Tony Sias | Director |
| Chandler H Everett | Secretary |
| David A Osborne Jr | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| MUI Construction | construction | 12351 Prospect Rd, Strongsville, OH 44149 | $1,216,873 |
| The Davey Tree Expert Company | grounds and tree maintenance | PO Box 94532, Cleveland, OH 44101 | $554,171 |
| Brokaw | advertising | 1213 W 6th Street, Cleveland, OH 44113 | $205,212 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,203,221
- Program Service Revenue
- $8,766,615
- Investment Income
- $1,375,139
- Other Revenue
- $0
- All Other Contributions
- $0
- Change in Net Assets
- $610,170
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $11,224,439
- Revenue Not Reported on Financial Statements
- $120,536
- Revenue Not Reported on Form 990
- $5,623,411
- Other Revenue Adjustments
- $0
- Total Revenue per Audited Statements
- $16,847,850
- Total Revenue per Form 990
- $11,344,975
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $5,737,331 |
| Salaries, Compensation, and Employee Benefits | $4,997,474 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | - | - | $3,284,449 |
| Occupancy | - | - | - | $1,295,123 |
| Payroll Taxes | - | - | - | $584,589 |
| Other Employee Benefits | - | - | - | $548,637 |
| Current Officers, Directors, Trustees, and Key Employees | - | - | - | $465,091 |
| Depreciation Depletion | - | - | - | $276,241 |
| Office Expenses | - | - | - | $216,729 |
| Fees for Services Other | - | - | - | $158,047 |
| Advertising | - | - | - | $127,038 |
| Fees for Service Investment Mgmnt Fees | - | - | - | $120,536 |
| Pension Plan Contributions | - | - | - | $114,708 |
| Insurance | - | - | - | $98,677 |
| Information Technology | - | - | - | $42,593 |
| Other Expenses | - | - | - | $34,242 |
| Fees for Services Accounting | - | - | - | $30,750 |
| Fees for Services Legal | - | - | - | $25,193 |
| Conferences and Meetings | - | - | - | $16,418 |
| Interest | - | - | - | $12,634 |
| Travel | - | - | - | $11,909 |
| Total Functional Expenses | $0 | $0 | $0 | $10,734,805 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $10,734,805 |
| Total Expenses per Audited Statements | $10,692,256 |
| Expenses per Audited Statements | $10,614,269 |
| Expenses Not Reported on Financial Statements | $120,536 |
| Expenses Not Reported on Form 990 | $77,987 |
| Other Expense Adjustments | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- 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
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section B, Line 11B
“A draft of the Form 990 will be reviewed by the President, CEO and Finance Committee and then e-mailed to all members of the governing board prior to filing.”
Form 990, Part VI, Section B, Line 12C
“The governing documents specify that each director and officer shall submit an annual statement to the Board of Directors disclosing any financial interest such person may have with respect to any proposed or ongoing Lake View transaction or arrangement. In addition, if any such person becomes aware of a potential conflict of interest, he or she shall promptly notify the chairman of the board of directors and/or the Chief Executive Officer.”
Form 990, Part VI, Section B, Line 15
“The process to determine compensation for top management is established by the Executive Committee of the Association, using comparability data as available. Compensation actions taken annually are approved in writing by the Chairman. Compensation of other employees is reviewed and approved during the budget process.”
Form 990, Part VI, Section C, Line 19
“Current governing documents, conflict of interest policy and financial statements are made available to the public upon request. No such requests were received during fiscal 2024.”
Form 990, Part VII, Section A, Line 1A
“Reportable compensation period: all compensation reported is based on calendar 2023 W-2 information, the year end which falls within the Association's fiscal year of November 1, 2023 to October 31, 2024. Relationship with Lake View Cemetery Foundation: The President/CEO and Treasurer/CFO each work full time. This time is split between the Lake View Cemetery Association and the Lake View Cemetery Foundation. All compensation and benefits are paid and reported by the Association. No additional compensation is paid by the Foundation.”
Filing and Contact Details
Filer
- Filer Name
- Lake View Cemetery Association
- EIN
- 34-0348270
- Phone
- 2164212665
- Address
- 12316 Euclid Avenue, Cleveland, OH 44106
Signing Officer
- Name
- Danielle Paskowski
- Title
- Chief Financial Officer
- Phone
- 2164212665
- Signed
- 2025-09-15
Organization Details
- Principal Officer
- Katharine Goss
- Formed
- 1925
- Legal Domicile
- Oh
- Voting Board Members
- 12
- Independent Board Members
- 12
- Employees
- 82
- Volunteers
- 12
Supplemental Narrative
Financial Statement Notes
Schedule D, Part III, Line 1
“The memorial assets consist of two buildings listed on the National Register of Historic Places, the James A. Garfield Monument and the Wade Memorial Chapel. Due to the significant historical and artistic aspects of these buildings, they are considered historical "collections" under ASC 958. The Association has selected the alternative to not capitalize the original historic sites, and therefore carries the memorial assets at no value on the statement of financial position. The Lake View Cemetery Foundation ("Foundation") has incurred costs related to the renovation of the memorial assets, and these expenditures are charged as expense in the statements of activities on the Foundation's books.”
Schedule D, Part III, Line 4
“In addition to the two buildings listed on the National Register of Historic Places and described in line 1a, the Cemetery includes several sculptures listed by the Western Reserve Historical Society as significant. The maintenance, preservation and display of these buildings and sculptures is central to the mission of the Association.”
Schedule D, Part V, Line 4
“All endowment funds are intended for the perpetual care of the cemetery or components thereof. The total endowment consists of several separate funds with varying restrictions, purposes and distribution policies.”
Schedule D, Part X, Line 2
“The provisions of "Accounting for Uncertainty in Income Taxes" prescribe a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For any benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The amount recognized is measured as the amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. The Association recognizes interest and penalties accrued, if any, related to unrecognized tax uncertainties in income tax expense. The Association determined that there are no material uncertain tax positions.”
Schedule D, Part XI, Line 2D
“Interfund interest eliminated”
Schedule D, Part XII, Line 2D
“Interfund interest eliminated”
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| IRS990/ActivityOrMissionDesc | 0 | To provide compassionate interment services and education relative to its historic heritage and arboretum setting. |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 1 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 1 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | 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 | 17409 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 10645 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 7377 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 19134 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 19297 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 17611 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 18721 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Russell Smith |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Katharine A Goss |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Anna Ferro |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Jeff Brack |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Danielle C Paskowski |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Andrew Bales |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Marilyn M Brandt |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | William G Batcheller |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Richard Bryan |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Chandler H Everett |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | David K Ford Jr |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | David C Fulton Jr |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | Lawrence Hatch |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | Bracy E Lewis |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | David A Osborne Jr |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | Joseph Shafran |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | Tony Sias |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | Fred Watkins |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | Sharon Watts |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 216081 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 202156 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 201976 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 137500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 135865 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 124278 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 121384 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 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/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Sales advisor |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | President & CEO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Sales advisor |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Sales advisor |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Treasurer & CFO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | VP&COO from 7/24 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Vice President & COO thru 7/24 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Vice Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1925 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/FundraisingAmt | 0 | 0 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 2400 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 162817 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 12 |
| IRS990/GovernmentGrantsAmt | 0 | 0 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 0 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 0 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/OtherAmt | 0 | 2400 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 3561217 |
| IRS990/GrossReceiptsAmt | 0 | 14743375 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt | 0 | 0 |
| IRS990/IncmFromInvestBondProceedsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IncmFromInvestBondProceedsGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 12 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 7 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 42593 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 98677 |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 0 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 12634 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 3099280 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 2997064 |
| IRS990/InvestmentExpenseAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1209922 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1209922 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 33069115 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 40758170 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2840209 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2889245 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2885666 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 5725875 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 0 |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 3398400 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 0 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | To provide compassionate interment services and education relative to its historic heritage and arboretum setting. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 33868766 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 40024360 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 165217 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 165217 |
| IRS990/NetGainOrLossInvestmentsGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 5545424 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 4275522 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 5255609 |
| IRS990/NoncashContributionsAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 1295123 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 216729 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 500 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 500 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 548637 |
| IRS990/OtherExpensesGrp/Desc | 0 | Cost of sales |
| IRS990/OtherExpensesGrp/Desc | 1 | Perpetual care trust costs |
| IRS990/OtherExpensesGrp/Desc | 2 | Pre-need trust costs |
| IRS990/OtherExpensesGrp/Desc | 3 | Bad debt |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 2000708 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 328748 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 941745 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 34242 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 3284449 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 0 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 584589 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 114708 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 25177 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 48876 |
| IRS990/PrincipalOfficerNm | 0 | Katharine Goss |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 0 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 812220 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 812220 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 812220 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 812220 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Cemetery lot sales |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Burial & cemetery products |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | Burial & cemetery services |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | Miscellaneous sales |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 2 | 0 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 3 | 0 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3245503 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 2857879 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 2512404 |
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