2025-07-08T15:29:37-05:00 2024-09-30 390859910 BAKER TILLY ADVISORY GROUP LP 225 S 6TH ST 2300 MINNEAPOLIS MN 55402 990 2023-10-01 410364020 LAKEWOOD CEMETERY ASSOCIATION LAKE 6128222171 3600 HENNEPIN AVENUE SOUTH MINNEAPOLIS MN 554081389 CHRISTOPHER MAKOWSKE PRESIDENT 6128222171 2025-06-13 1 1 KAREN A GRIES P00078514 6128764500 2025-06-13 2023 2025-03-06 01:10:19Z CHRISTOPHER MAKOWSKE 3600 HENNEPIN AVENUE SOUTH MINNEAPOLIS MN 554081389 97972610 0 X WWW.LAKEWOODCEMETERY.ORG X 1871 MN WE SERVE FAMILIES AND OUR COMMUNITY BY OFFERING COMMEMORATIVE SERVICES TO HONOR, CELEBRATE, AND REMEMBER A LOVED ONE'S LIFE IN A PLACE OF BEAUTY AND SOLACE. 9 9 45 60 0 970507 224090 57368 6857877 9468616 2142002 9402270 308772 331735 9532741 19259989 0 0 0 0 3741199 3953042 0 0 0 10522202 10349858 14263401 14302900 -4730660 4957089 358653247 378083936 29999933 6384720 328653314 371699216 WE SERVE FAMILIES AND OUR COMMUNITY BY OFFERING COMMEMORATIVE SERVICES TO HONOR, CELEBRATE, AND REMEMBER A LOVED ONE'S LIFE IN A PLACE OF BEAUTY AND SOLACE. 0 0 LAKEWOOD CEMETERY OFFERS COMMEMORATIVE SERVICES TO HONOR, CELEBRATE, AND REMEMBER A LOVED ONE'S LIFE IN A PLACE OF BEAUTY AND SOLACE. SERVICES INCLUDE RIGHTS OF INTERMENT (GRAVES, CRYPTS AND CREMATION NICHES); BURIAL, SCATTERING OR PLACEMENT OF REMAINS; CREMATORY SERVICES; FACILITY RENTAL FOR REMEMBRANCE GATHERINGS; THE SALE OF VAULTS, MEMORIAL MARKERS, CREMATION URNS AND RELATED MERCHANDISE; AND THE SALE OF FLORAL TRIBUTES AND VASES FOR USE ON SITE. 0 1 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 28 0 45 1 1 1 0 0 0 0 0 0 0 X 9 9 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X CHRISTOPHER MAKOWSKE 6128222171 3600 HENNEPIN AVENUE SOUTH MINNEAPOLIS MN 554081389 KENT ADAMS SECRETARY 0.50 X X 9500 0 0 RUFUS WINTON TRUSTEE 0.50 X 7000 0 0 JOSE PERIS TRUSTEE 0.50 X 6750 0 0 CHRISTINE BENT VICE CHAIR 0.50 X X 6500 0 0 DEBORAH HOPP CHAIR 0.50 X X 6000 0 0 KATHLEEN P PEPSKI TREASURER 0.50 0.20 X X 4250 0 0 ROGER SIT TRUSTEE 0.20 X 2250 0 0 LYNN CASEY TRUSTEE 0.30 X 1750 0 0 TONY LEUNG CHAIR EMERITUS 1.00 X X 0 0 0 CHRISTOPHER MAKOWSKE PRESIDENT 44.00 1.00 X 215716 0 21699 KELSIE MATESKI DIRECTOR OF FINANCE & ADMINISTRATION 44.00 1.00 X 139494 0 18719 KELLY LEAHY DIRECTOR OF FAMILY SERVICES 45.00 0.00 X 143797 0 13174 JULIA GILLIS DIRECTOR OF MARKETING AND OUTREACH 44.00 1.00 X 143143 0 13561 STEPHEN JORDAN IT MANAGER 40.00 0.00 X 124880 0 21905 PAUL AARESTAD DIRECTOR OF BUILDINGS AND GROUNDS 45.00 X 112179 0 19950 923209 0 109008 6 0 1 0 JE DUNN CONSTRUCTION 800 WASHINGTON AVE N STE 600 MINNEAPOLIS MN 55401 CONSTRUCTION CONTRACTOR 14934591 PERSONNEL PLUS 3556 NICOLLET AVE SOUTH MINNEAPOLIS MN 55408 STAFFING AGENCY 1137477 LANDSCAPE RENOVATIONS 12515 40TH STREET SOUTH AFTON MN 55001 LANDCSAPE DEVELOPMENT 781045 AAA LABOR 2508 HENNEPIN AVENUE MINNEAPOLIS MN 55405 STAFFING AGENCY 573855 OSTVIG TREE SERVICE 1161 E WAYZATA BLVD SUITE 311 WAYZATA MN 55391 TREE & SHRUB CARE 287113 23 57368 57368 INTERMENT/ENTOMBMENT RIGHTS 900099 6907420 6907420 INTERMENT/ENTOMBMENT/CREMATION 900099 1675350 1675350 MEMORIAL INSTALLATION FEES 900099 519565 519565 MISCELLANEOUS INCOME/OTHER FEES 900099 331631 331631 GREENHOUSE & WATERING ACTIVITIES 900099 34650 34650 9468616 2527870 2527870 331735 0 331735 331735 331735 85587021 78712621 6874400 6874400 6874400 19259989 9468616 0 9734005 X 311082 2552994 275926 559777 253263 311333 743103 2183524 582453 293225 321771 1193755 15254 173007 593016 1287663 198855 UBI TAXES 379635 INTERMENT/ENTOMBMENT RI 1046721 MARKERS/VAULTS/VASES/UR 514065 EQUIPMENT MAINTENANCE 302434 210044 14302900 4177377 1016689 1393757 1341046 2522838 2788237 17266642 17969126 59301 413611 73721036 18208054 44232559 55512982 169638861 184465206 119313285 114577039 48627 0 358653247 378083936 6999158 1351663 2781950 2621134 17829902 0 2388923 2411923 29999933 6384720 X 328653314 371699216 328653314 371699216 358653247 378083936 X 4957089 38003594 85219 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 68283294 13961320 54321974 5096289 4246734 849555 341453 341453 55512982 UNCONSTRAINED FIXED INCOME 34893842 F INTERNATIONAL SMALL CAP EQUITY 6316692 F EMERGING MARKETS SMALL CAP EQUITY 5563717 F EMERGING MARKETS EQUITY 11321658 F U S PRIVATE EQUITY 25703177 F INTERNATIONAL PRIVATE EQUITY 1060191 F GLOBAL PRIVATE EQUITY 15835842 F NATURAL RESOURCES 3351738 F VENTURE CAPITAL/PRIVATE EQUITY 10478892 F DISTRESSED DEBT 51290 F 114577039 SPECIAL CARE FUND CORPUS 2411923 2411923 X PART X, LINE 2: IN ACCOUNTING FOR UNCERTAIN TAX POSITIONS, THE ASSOCIATION ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ASSOCIATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ASSOCIATION AND VARIOUS TAX POSITIONS RELATED TO POTENTIAL SOURCES OF UNRELATED BUSINESS INCOME. NO LIABILITY HAS BEEN RECOGNIZED BY THE ASSOCIATION FOR UNCERTAIN TAX POSITIONS AS OF SEPTEMBER 30, 2024 AND 2023. THE ASSOCIATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE ASSOCIATION'S TAX RETURNS ARE NOT PRESENTLY UNDER EXAMINATION BY ANY TAXING AUTHORITIES. X 0 1 X X 0 0 0 CHRISTOPHER MAKOWSKE PRESIDENT 188716 0 27000 0 0 0 6440 0 15259 0 237415 0 0 0 KELSIE MATESKI DIRECTOR OF FINANCE & ADMINISTRATION 139494 0 0 0 0 0 4277 0 14442 0 158213 0 0 0 KELLY LEAHY DIRECTOR OF FAMILY SERVICES 143797 0 0 0 0 0 4131 0 9043 0 156971 0 0 0 JULIA GILLIS DIRECTOR OF MARKETING AND OUTREACH 143143 0 0 0 0 0 4292 0 9269 0 156704 0 0 0 PART 1, LINE 1A LAKEWOOD HAS A MEMBERSHIP TO THE MINNEAPOLIS CLUB FOR USE BY BOARD CHAIR AND COMMITTEE MEETINGS. SINCE THE MINNEAPOLIS CLUB MEMBERSHIP CAN ONLY BE HELD IN AN INDIVIDUAL'S NAME, THE MEMBERSHIP WAS PUT IN THE NAME OF THE PRESIDENT OF LAKEWOOD FOR FISCAL YEAR ENDED SEPTEMBER 30, 2023 AND 2024. THE MEMBERSHIP WAS TERMINATED DURING FISCAL YEAR 2024. ANY PERSONAL USE OF MEMBERSHIP OR PERSONAL EXPENSES INCURRED AS PART OF THE MEMBERSHIP WERE REIMBURSED BY THE PRESIDENT. FORM 990, PART VI, SECTION A, LINE 7A THE BOARD OF ASSOCIATES OF THE ORGANIZATION SELECT THE TRUSTEES OF LAKEWOOD CEMETERY ASSOCIATION. BOARD ASSOCIATES ARE SELECTED BASED ON THEIR FIELD OF KNOWLEDGE/LEADERSHIP, PRIOR CONNECTION WITH LAKEWOOD CEMETERY ASSOCIATION AND BOARD DIVERSITY. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTANT FOR MANAGEMENT REVIEW. ONCE COMPLETED, THE RETURN IS REVIEWED BY THE AUDIT COMMITTEE CHAIR PRIOR TO FILING. AFTER THE AUDIT COMMITTEE CHAIR'S REVIEW, A COMPLETE COPY OF THE FINAL FORM 990 IS MADE AVAILABLE TO THE REMAINING BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 12C COVERED PERSONS ARE COVERED UNDER THE POLICY. COVERED PERSONS INCLUDE ANY TRUSTEE, OFFICER, EXECUTIVE-LEVEL EMPLOYEE OR NON-TRUSTEE MEMBER OF A COMMITTEE WITH GOVERNING BOARD-DELEGATED POWERS. EACH YEAR, COVERED PERSONS ARE REQUIRED TO SIGN AND SUBMIT A CODE OF CONDUCT WHICH INCLUDES A CONFLICT OF INTEREST DISCLOSURE STATEMENT. POTENTIAL CONFLICTS ARE DISCUSSED WITH THE BOARD OF DIRECTORS OR COMMITTEE CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT WITH LAKEWOOD. AFTER DISCLOSURE AND DISCUSSION, THE INTERESTED COVERED PERSON SHALL LEAVE THE BOARD OR COMMITTEE MEETING SO THAT THE REMAINING MEMBERS CAN VOTE ON WHETHER A CONFLICT EXISTS OR WHETHER LAKEWOOD CAN OBTAIN A TRANSACTION OR ARRANGEMENT THAT WOULD NOT GIVE RISE TO A CONFLICT. THE BOARD CHAIR MAY APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15A THE PRESIDENT'S COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE. COMPARABLE INDUSTRY DATA IS USED AS WELL AS RESPONSES FROM A SURVEY CIRCULATED AMONG MEMBERS OF THE ENTIRE BOARD OF DIRECTORS EVALUATING THE PRESIDENT'S PERFORMANCE. THE REVIEW/APPROVAL PROCESS IS DOCUMENTED WITHIN MEETING MINUTES. THE DIRECTOR LEVEL COMPENSATION IS REVIEWED AND APPROVED BY THE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST, ALL GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC. FORM 990, PART IX, LINE 11G CONTRACT LABOR-PART TIME/SEASONAL 2,183,524. FORM 990, PART XI, LINE 9: PENSION RELATED CHANGES OTHER THAN NET PERIODIC PENSION COST 85,219. LAKEWOOD HERITAGE FOUNDATION 3600 HENNEPIN AVENUE SOUTH MINNEAPOLIS MN 55408 822148476 EDUCATION AND PRESERVATION MN 501(C)(3) LINE 7 LAKEWOOD CEMETERY ASSOCIATION 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 1 0 0 LAKEWOOD HERITAGE FOUNDATION C 57368 CASH TRANSFERRED