Cedar Memorial Park Cemetery Association Inc.

“Daniel linge, elizabeth mcgrath and carl john linge have a family relationship. Carl john linge and susan russell have a business relationship.”

“One share of common stock is issued and outstanding for the benefit of the cemetery's interment rights owners. Carl john linge is the sole trustee with voting power for the one common share.”

“One share of common stock is issued and outstanding for the benefit of the cemetery's interment rights owners. Carl john linge is the sole trustee with voting power for the one common share.”

“A copy of the form 990 is provided to the three directors for their review before the form 990 is filed.”

“On an annual basis, the officers provide written disclosure to the president of any interests that could give rise to conflicts, or confirms that there are not any interests that could give rise to any conflicts.”

“The cemetery periodically engages an independent compensation consultant to evaluate the compensation of all employees, including officers and key employees. Compensation adjustments are approved by the board of directors and documented contemporaneously.”

“The cemetery makes its governing documents and financial statements available to the public upon request.”

“Written whistleblower policy the organization does not have a written whistleblower policy, but it does have a written "open door policy" which contains several of the same provisions that would be included in a whistleblower policy.”

“Written document retention and destruction policy the association has completed the process of converting all of its customer microfilm records to digital images as well as scanning currently generated customer documents. In addition to customer records, the association also stores and maintains financial records typical to most businesses, as well as records relating to the perpetual care and pre-need trust funds. Due to the unique nature of death care services provided, the governmental agencies to which the association must report, and the information gathered during the digitization of its records, the association is continuing to develop a comprehensive records retention and management policy. The association has completed digitization of accounts payable and is also in the process of digitization of vendor, management and other paper files to assist in document management and retention.”

“The organization is and has been the pay master for carl john linge,so his entire w-2 is reported on part vii as paid from the organization. However, 50% of his salary is reimbursed by cedar memorial funeral home for services performed for that entity. Therefore, the officer compensation reported on part ix, line 5 has consistently included only the portion of his salary which relates to services performed for the organization.”

“Additional explanation mission statement cedar memorial park cemetery association, inc. Owns, operates and manages a perpetual care cemetery in cedar rapids, iowa. In iowa, perpetual care cemeteries are established and governed currently, under the auspices of the iowa cemetery act (chapter 523i) and previously under iowa chapter 566 cemeteries and management thereof and iowa chapter 566a cemetery regulations.”