2018-10-31T12:12:50-07:00 2017-12-31 232656591 Howe Keller & Hunter PC 215 S Broad St 4th Fl Philadelphia PA 19107 990 2017-01-01 230790760 LAUREL HILL CEMETERY COMPANY LAUR 6106649426 C/O 215 BELMONT AVENUE BALA CYNWYD PA 19004 NANCY A GOLDENBERG President 2018-10-31 true J Craig Howe CPA P00595108 2158939112 2017 2018-06-14 16:35:46Z NANCY A GOLDENBERG 2000901 false false X thelaurelhillcemetery.org X 1836 PA Operation of a cemetery to preserve the progressive values and historic status of Laurel Hill Cemetery as envisioned by our founder, John Jay Smith, for the benefit of past and future generations. 8 4 12 3714 21371 86612 1296606 1095425 231001 360471 10462 11514 1559440 1554022 0 0 355763 354477 0 0 833227 830583 1188990 1185060 370450 368962 9462347 10799724 424941 578258 9037406 10221466 Operation of a cemetery to preserve the progressive values and historic status of Laurel Hill Cemetery as envisioned by our founder, John Jay Smith, for the benefit of past and future generations; to continue our long traditions of honoring the deceased and their families with their rightful dignity and perpetual care; and to remain national leaders in our industry. false false 788550 1095425 CARE AND MAINTENANCE OF CEMETERY LOTS. 788550 false true false false false false true false true true false false false false true false false false false false false false false false false false false false true false false false false false false false false false false false false false false true false false true 13 0 true 12 true true true false false false false false false 0 false false false false false false false false false false X 8 4 true false false false false false false true true false false true true true true true true true true false X ALISA NATALONE 6106649426 215 BELMONT AVENUE Bala Cynwyd PA 19004 X R KIMBER DAVID Secretary 2.00 4.00 X X 0 12000 0 CLIFFORD C DAVID JR Director 9.00 31.00 X 0 68476 38742 WILSON L SMITH Chairman/VP 10.00 30.00 X X 0 75096 30106 MARTIN A HECKSCHER Director 2.00 4.00 X 0 12000 0 Linda Henry Director 2.00 4.00 X 0 12000 0 James Pope Director 2.00 4.00 X 0 12000 0 LOGAN SMITH Treasurer 2.00 4.00 X X 0 12000 0 Jody Canavan Director 2.00 4.00 X 0 12000 0 ALEXANDER L HOSKINS President 13.00 27.00 X 0 247026 44859 Alisa Natalone Director of Admin. 13.00 27.00 X 0 144896 25526 Deborah Cassidy Family Svcs. Mgr. 0.00 40.00 X 0 130205 6519 Kevin McCormick Sales Rep. 0.00 40.00 X 0 111520 38580 Virginia Heyer Sales Rep. 0.00 40.00 X 0 120791 17521 970010 201853 0 false true false Merendino Cemetery Care 1048 West Blancke Street Linden NJ 07036 Grounds Care 179177 1 86612 86612 SALE OF SPACES 900099 80240 80240 SALES OF SERVICES 812900 1015185 1015185 1095425 48881 48881 0 0 46200 34686 11514 11514 3714 7800 723783 412193 311590 311590 311590 0 0 0 0 1554022 1095425 3714 368271 0 0 0 0 79125 79125 0 202633 101963 100670 9960 9960 44609 44609 18150 13612 4538 0 9683 9683 20000 20000 0 0 0 0 0 14716 14716 0 0 18145 18145 101 101 0 0 0 75000 75000 152874 123680 29194 0 SUPPLIES 435934 435934 INSURANCE (85%/15%) 49427 42013 7414 COMPUTER 22292 22292 REPURCHASE OF LOT 12500 12500 19911 4178 15733 1185060 788550 396510 0 430825 287384 313879 367871 0 186905 38044 0 0 0 0 12678 10615 5574380 2544604 2669645 3029776 5637640 6649035 0 0 1629 1185 209146 415814 9462347 10799724 178588 365005 246353 213253 424941 578258 X 7407667 8255839 21371 56300 1608368 1909327 9037406 10221466 9462347 10799724 X 368962 796638 18460 X true X false true false X X X false 5951517 18460 1161368 114439 7016906 5678842 61351 433150 221826 5951517 5860227 18376 -86719 113042 5678842 5567663 16413 380507 104356 5860227 4897482 13695 718844 62358 5567663 0.73000 0.27000 false false false 283626 283626 1276086 653578 622508 3420889 1429394 1991495 481207 386803 94404 112572 74829 37743 3029776 X Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o Cemetery records dating back to 1836 and various historic artifacts used at the Cemetery. Part III, Line 4: Description of organization's collections and how it furthers its purpose. Laurel Hill Cemetery Company provides regular exhibits on site presenting the history of Laurel Hill Cemetery and the rural cemetery movement. Special exhibits are also presented both on site and off site. Scholarly research is conducted regularly by staff, while the extensive records, dating back to 1836, are also available for historic and educational purposes. Laurel Hill Cemetery is dedicated to "preservation of future generations" as part of its original mission and was the originator of the concept of the perpetual care fund in this country. Part V, Line 4: Intended uses of the endowment fund. Earnings provide the funds to pay for the care and maintenance of the cemetery. Part X : FIN48 Footnote The Company is exempt from federal income taxes under Section 501(c)(13) of the Internal Revenue Code. However, income from certain activities not directly related to the Companys tax-exempt purpose is subject to taxation as unrelated business income.The Company files an unrelated business income tax return in the U.S. federal jurisdiction. With few exceptions, the Company is no longer subject to U.S. federal examinations by tax authorities for years before 2014.The Company recognizes interest expense and penalties in interest expense. There was no interest or penalties related to income taxes recognized for the years ended December 31, 2017 and 2016. X X X false false false ALEXANDER L HOSKINS President 223000 23264 762 10844 34015 291885 Alisa Natalone Director of Admin. 130862 13764 270 6361 19165 170422 Kevin McCormick Sales Rep. 15600 95662 258 5576 33004 150100 Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et Kimber R. David - Brother of Clifford C. David Jr.Clifford C. David Jr. - Brother of Kimber R. DavidWilson L. Smith - Brother of Logan SmithLogan Smith - Brother of Wilson L. Smith Form 990, Part VI, Line 11b: Form 990 Review Process The Organization's Treasurer reviews the Form 990 prior to its filing. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Directors, officers, and key employees submit a conflict of interest disclosure statement annually. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The Board of Directors annually reviews the President's compensation package. An annual salary is determined along with various bonus payment criteria. The bonus criteria can differ from year to year based on the Company's situation. Comparability studies were performed in 2007, 2010, 2012 and 2016 by an independent certified public accounting firm using Forms 990 of other similar organizations. These studies were used in the consideration of the President's and key employees' past, current and future compensation packages. The Board's annual decision regarding the President's compensation is recorded in the Company's annual minutes.In accordance with the conflict of interest policy, board members that are not Company employees review and approve the job description and compensation of board members that are also employees of the Company annually. In order to avoid the appearance of impropriety, in addition, Director Logan Smith, brother of Wilson Smith, was excluded from the approval of Wilson Smith's job description and compensation. Director Kimber David, brother of Clifford David, Jr., was excluded from the approval of Clifford C. David, Jr.'s job description and compensation.An independent certified public accounting firm prepared a compensation analysis to determine the reasonableness of the above compensation. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees An annual salary is determined along with various bonus payment criteria. The bonus criteria can differ from year to year based on the Company's situation. Comparability studies were performed in 2007, 2010, 2012, and 2016 by an independent certified public accounting firm using Forms 990 of other similar organizations. These studies were used in the consideration of the key employees' past, current and future compensation packages. The compensation of the key employees is determined annually by management and is approved by the Board as part of the annual budget approval process. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Governing documents and financial statements are held in the main office of West Laurel Hill Cemetery and are available for review upon request. Other Changes In Net Assets Or Fund Balances - Other Increases TRUSTS CREATED OR INCREASED = $18460 LAUREL HILL CEMETERY - LOT HOLDERS FUND C/0 215 BELMONT AVENUE BALA CYNWYD PA 19004 231860979 MAINTENANCE OF CEMETERY LOTS PA 501(c)13 N/A NA false WEST LAUREL HILL CEMETERY 215 BELMONT AVENUE BALA CYNWYD PA 19004 231210840 CEMETERY PA 501(c)13 N/A NA false WEST LAUREL HILL CEMETERY - LOT HOLDERS 215 BELMONT AVENUE BALA CYNWYD PA 19004 236729758 MAINTENANCE OF CEMETERY LOTS PA 501(c)13 N/A NA false West Laurel Hill Management Company 225 BELMONT AVENUE BALA CYNWYD PA 19004 232789026 Management Company PA West Laurel Hill Cem C Corp. false West Laurel Hill Funeral Home Inc 225 BELMONT AVENUE BALA CYNWYD PA 19004 204042020 FUNERAL HOME PA West Laurel Hill Man C Corp. false false false false true true false false false false false false true false true true true true true true