Elmwood Cemetery Association

“The organization utilized the services of L F Sloane Consulting Inc to perform various management duties.”

“The Board of Trustees review the annual audit report from which the information to prepare the Form 990 is obtained.”

“The organizations trustees and key employees are required to annually disclose their interest which may give rise to conflicts of interest. Any potential conflicts of interest are reviewed by the Board of Trustees. If a conflict of interest exist that person(s) would be restricted from participating in the governing bodys deliberations and decisions in the transaction.”

“The Board of Trustees annually review the compensation package of management employees.”

“The Board of Trustees annually review the compensation package of all staff of the organization.”

“These items are available upon request.”

“Reclass prepaid escrow fund to Deferred Revenue - ($500,764).Increase in interest in net assets of Historic Elmwood Foundation - $61,861.”

“Description Total expenses Program service Management/generalGrounds supplies 61,508 61,508Utilities 59,578 19,558 40,020 Bad debt expense 54,000 54,000Gas & Oil 31,670 31,670Tree expense 30,104 30,104 Telephone 23,920 23,920Property taxes 20,692 20,692Bank service charges 16,584 16,584Security 5,632 5,632Automobile expenses 3,480 3,480”

“Form 990, Part 1, Line 1 and Part III, Line 1 - Briefly describe the organizations mission:To operate the cemetery owned by the Trustees of Elmwood Cemetery, a Michigan nonprofit corporation (the Cemetery), as well as other cemeteries not owned by the Cemetery with which the Cemetery may have a contractual or other interest from time to time and which are exempt from federal income tax under the Internal Revenue Code of 1986, as amended. EXHIBIT A:Form 990, Schedule R, Part II, column (b) - Primary Activity:To preserve the history of the grounds of the Trustees of Elmwood Cemetery, a Michigan nonprofit corporation (the Cemetery) and the memory of those laid to rest in the Cemetery, as well as the grounds of and those laid to rest in such other cemeteries with which the Cemetery may have a contractual or other interest from time to time and which are exempt from federal income tax under the Internal Revenue Code of 1986, as amended (collectively, the Covered Cemeteries), including the development of educational, social and cultural programs to benefit the municipalities and other governmental authorities under whose jurisdiction the Covered Cemeteries operate and the community members served by the Covered Cemeteries and to benefit schools, colleges and other community organizations.”