WEST LAUREL HILL CEMETERY CO: Form 990, tax year 2016
View the entire original 990 at ProPublica ↗
- Organization
- WEST LAUREL HILL CEMETERY CO (EIN 23-1210840)
- Tax period
- 2016-01-01 to 2016-12-31
- Filed
- 2017-08-29
- IRS object ID
- 201742419349300019
- Schema version
- 2016v3.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2017-08-29T07:14:18-07:00 | ReturnTs |
| Tax Period End | 2016-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Howe Keller & Hunter PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 215 S Broad St 4th Fl | AddressLine1Txt |
| City | Philadelphia | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19107 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2016-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 231210840 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST LAUREL HILL CEMETERY COMPANY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WEST | BusinessNameControlTxt |
| Phone | 6106649426 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 215 BELMONT AVENUE | AddressLine1Txt |
| City | BALA CYNWYD | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19004 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ALEXANDER L HOSKINS | PersonNm |
| Person Title | President | PersonTitleTxt |
| Signature | 2017-08-29 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | J Craig Howe CPA | PreparerPersonNm |
| PTIN | P00595108 | PTIN |
| Phone | 2158939112 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2016 | TaxYr |
| Build TS | 2021-01-29 14:40:06Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ALEXANDER L HOSKINS | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 215 Belmont Avenue | AddressLine1Txt |
| City | Bala Cynwyd | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19004 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $6,504,415 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| All Affiliates Included | false | AllAffiliatesIncludedInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | westlaurelhill.com | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1869 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | Operation of a cemetery and crematoria to preserve the progressive values and historic status of West Laurel Hill Cemetery as envisioned by our founder, John Jay Smith, for the benefit of past and future generations. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 40 | TotalEmployeeCnt |
| Total Gross UBI | -$24,026 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | -$77,594 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $3,592,618 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $4,505,965 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,396,205 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,441,359 | CYInvestmentIncomeAmt |
| PY Other Revenue | $101,661 | PYOtherRevenueAmt |
| CY Other Revenue | -$104,891 | CYOtherRevenueAmt |
| PY Total Revenue | $5,090,484 | PYTotalRevenueAmt |
| CY Total Revenue | $5,842,433 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $2,463,287 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $2,851,455 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,946,371 | PYOtherExpensesAmt |
| CY Other Expenses | $2,301,020 | CYOtherExpensesAmt |
| PY Total Expenses | $4,409,658 | PYTotalExpensesAmt |
| CY Total Expenses | $5,152,475 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $680,826 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $689,958 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $45,897,332 | TotalAssetsBOYAmt |
| Total Assets EOY | $47,194,171 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,096,124 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,282,773 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $42,801,208 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $43,911,398 | NetAssetsOrFundBalancesEOYAmt |
| Mission | Operation of a cemetery and crematoria to preserve the progressive values and historic status of West 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. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $3,286,400 | ExpenseAmt |
| Revenue | $4,430,293 | RevenueAmt |
| Desc | Care and maintenance of cemetery property. | Desc |
| Total Program Service Expenses | $3,286,400 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | Yes (true) | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | Yes (true) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (true) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | Yes (true) | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBondsInd |
| Escrow Account | false | EscrowAccountInd |
| On Behalf Of Issuer | false | OnBehalfOfIssuerInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | Yes (true) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (true) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | Yes (true) | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 37 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 40 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (true) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (true) | Form990TFiledInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Form8282 Filed | 0 | Form8282FiledCnt |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Org Filed In Lieu Of Form1041 | false | OrgFiledInLieuOfForm1041Ind |
| Licensed More Than One State | false | LicensedMoreThanOneStateInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (true) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (true) | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Alisa Natalone | PersonNm |
| Phone | 6106649426 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 215 BELMONT AVE | AddressLine1Txt |
| City | Bala Cynwyd | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19004 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| R KIMBER DAVID | ||||||||
| Secretary | 2.00 | 4.00 | Yes (X) | $12,000 | $0 | $0 | ||
| LOGAN SMITH | ||||||||
| Treasurer | 2.00 | 4.00 | Yes (X) | $12,000 | $0 | $0 | Yes (X) | |
| WILSON L SMITH | ||||||||
| Director | 28.00 | 12.00 | Yes (X) | $69,096 | $6,000 | $26,907 | ||
| MARTIN A HECKSCHER | ||||||||
| Chairman | 2.00 | 4.00 | Yes (X) | $12,000 | $0 | $0 | Yes (X) | |
| Jody Canavan | ||||||||
| Director | 2.00 | 4.00 | Yes (X) | $6,000 | $0 | $0 | ||
| CLIFFORD C DAVID JR | ||||||||
| Director | 29.00 | 11.00 | Yes (X) | $62,476 | $6,000 | $34,759 | Yes (X) | |
| Linda C Henry | ||||||||
| Director | 2.00 | 4.00 | Yes (X) | $5,000 | $0 | $0 | ||
| James L Pope | ||||||||
| Director | 2.00 | 4.00 | Yes (X) | $4,000 | $0 | $0 | ||
| ALEXANDER L HOSKINS | ||||||||
| President | 25.00 | 15.00 | $229,832 | $0 | $37,668 | Yes (X) | ||
| Alisa Natalone | ||||||||
| Director of Admin. | 25.00 | 15.00 | $138,083 | $0 | $21,664 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $550,487 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $12,000 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $120,998 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 2 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (true) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| Merendino Cemetery Care | |||||
| 1048 West Blancke Street | Linden | NJ | 07036 | Grounds care | $351,277 |
| Farrell Carota Landscaping | |||||
| 449 E Church Road | King of Prussia | PA | 19406 | Landscape & Architec | $224,762 |
| John B Ward & Co | |||||
| PO Box 280 | Bryn Mawr | PA | 19010 | Arborists | $115,644 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Total Contributions | $0 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| Interest on pre need A/R | 900099 | $13,974 | $13,974 |
| Preneed redemptions | 900099 | $114,179 | $114,179 |
| Sale of spaces | 900099 | $1,666,691 | $1,666,691 |
| Sales of services | 812900 | $2,711,121 | $2,711,121 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $4,505,965 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $334,209 | TotalRevenueColumnAmt |
| Exclusion | $334,209 | ExclusionAmt |
Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $96,204 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $125,423 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$29,219 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$29,219 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$24,026 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$5,193 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,107,150 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,107,150 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,107,150 | TotalRevenueColumnAmt |
| Exclusion | $1,107,150 | ExclusionAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
Net Income From Gaming NetIncomeFromGamingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $0 | TotalRevenueColumnAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $459,487 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $536,559 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$77,072 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$77,072 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Vending Machine Income | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $1,400 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,400 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,400 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,842,433 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $4,430,293 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$24,026 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,436,166 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Benefits To Members BenefitsToMembersGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $511,738 | TotalAmt |
| Management And General | $511,738 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,013,063 | TotalAmt |
| Program Services | $1,527,996 | ProgramServicesAmt |
| Management And General | $485,067 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,313 | TotalAmt |
| Program Services | $9,828 | ProgramServicesAmt |
| Management And General | $14,485 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $184,687 | TotalAmt |
| Program Services | $75,340 | ProgramServicesAmt |
| Management And General | $109,347 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,654 | TotalAmt |
| Program Services | $51,091 | ProgramServicesAmt |
| Management And General | $66,563 | ManagementAndGeneralAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,944 | TotalAmt |
| Management And General | $76,944 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $63,936 | TotalAmt |
| Management And General | $63,936 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,642 | TotalAmt |
| Management And General | $52,642 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $129,422 | TotalAmt |
| Management And General | $129,422 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,711 | TotalAmt |
| Management And General | $29,711 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,902 | TotalAmt |
| Management And General | $39,902 | ManagementAndGeneralAmt |
Royalties RoyaltiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,076 | TotalAmt |
| Program Services | $20,684 | ProgramServicesAmt |
| Management And General | $47,392 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,361 | TotalAmt |
| Management And General | $4,361 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $192 | TotalAmt |
| Program Services | $192 | ProgramServicesAmt |
Payments To Affiliates PaymentsToAffiliatesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $0 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $394,467 | TotalAmt |
| Program Services | $336,156 | ProgramServicesAmt |
| Management And General | $58,311 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $103,951 | TotalAmt |
| Management And General | $103,951 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| Cem. Maint. - Contractor | $351,277 | $351,277 |
| Cem. Maint. - Other | $173,930 | $173,930 |
| Landscaping supplies - Endow | $141,150 | $141,150 |
| Cem. Maint. - Tree work | $120,259 | $120,259 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $550,800 | TotalAmt |
| Program Services | $478,497 | ProgramServicesAmt |
| Management And General | $72,303 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,152,475 | TotalAmt |
| Program Services | $3,286,400 | ProgramServicesAmt |
| Management And General | $1,866,075 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $168,445 | BOYAmt |
| EOY | $275,080 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $357,450 | BOYAmt |
| EOY | $430,904 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $878,473 | BOYAmt |
| EOY | $800,021 | EOYAmt |
Receivables From Officers Etc ReceivablesFromOfficersEtcGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $165,881 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,444 | BOYAmt |
| EOY | $209,678 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $59,695 | BOYAmt |
| EOY | $60,428 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $16,914,430 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $8,468,640 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,262,475 | BOYAmt |
| EOY | $8,445,790 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $30,634,023 | BOYAmt |
| EOY | $31,645,182 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,035,254 | BOYAmt |
| EOY | $4,035,254 | EOYAmt |
Investments Program Related InvestmentsProgramRelatedGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $0 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,420,073 | BOYAmt |
| EOY | $1,125,953 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,897,332 | BOYAmt |
| EOY | $47,194,171 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $724,336 | BOYAmt |
| EOY | $625,447 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,340,681 | BOYAmt |
| EOY | $2,657,326 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,107 | BOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,096,124 | BOYAmt |
| EOY | $3,282,773 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,463,906 | BOYAmt |
| EOY | $30,226,800 | EOYAmt |
Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,337,302 | BOYAmt |
| EOY | $13,684,598 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,801,208 | BOYAmt |
| EOY | $43,911,398 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,897,332 | BOYAmt |
| EOY | $47,194,171 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $689,958 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $282,243 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $137,989 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | Yes (true) | AccountantCompileOrReviewInd |
Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| FS Audited | false | FSAuditedInd |
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used Pub Exhibition | Yes (X) | CollectionUsedPubExhibitionInd |
| Coll Used Scholarly Rsrch | Yes (X) | CollUsedScholarlyRsrchInd |
| Collection Used Preservation | Yes (X) | CollectionUsedPreservationInd |
| Solicited Assets Sale | false | SolicitedAssetsSaleInd |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $28,410,980 | BeginningYearBalanceAmt |
| Contributions | $327,948 | ContributionsAmt |
| Investment Earnings Or Losses | $1,529,440 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,064,287 | OtherExpendituresAmt |
| End Year Balance | $29,204,081 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $29,564,197 | BeginningYearBalanceAmt |
| Contributions | $238,095 | ContributionsAmt |
| Investment Earnings Or Losses | -$209,185 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,182,127 | OtherExpendituresAmt |
| End Year Balance | $28,410,980 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $30,686,110 | BeginningYearBalanceAmt |
| Contributions | $236,935 | ContributionsAmt |
| Investment Earnings Or Losses | $595,984 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,954,832 | OtherExpendituresAmt |
| End Year Balance | $29,564,197 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $26,193,679 | BeginningYearBalanceAmt |
| Contributions | $272,129 | ContributionsAmt |
| Investment Earnings Or Losses | $5,085,685 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $865,383 | OtherExpendituresAmt |
| End Year Balance | $30,686,110 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $23,831,717 | BeginningYearBalanceAmt |
| Contributions | $228,159 | ContributionsAmt |
| Investment Earnings Or Losses | $2,774,578 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $640,775 | OtherExpendituresAmt |
| End Year Balance | $26,193,679 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 0.53460 | BoardDesignatedBalanceEOYPct |
| Prmnnt Endowment Balance EOY | 0.46540 | PrmnntEndowmentBalanceEOYPct |
| Endowments Held Unrelated Org | false | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | false | EndowmentsHeldRelatedOrgInd |
| Related Org List Sch R | false | RelatedOrgListSchRInd |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,092,508 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,645,002 | DepreciationAmt |
| Book Value | $3,447,506 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $8,562,836 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,894,885 | DepreciationAmt |
| Book Value | $4,667,951 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,124,910 | OtherCostOrOtherBasisAmt |
| Depreciation | $794,577 | DepreciationAmt |
| Book Value | $330,333 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $134,176 | OtherCostOrOtherBasisAmt |
| Depreciation | $134,176 | DepreciationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $8,445,790 | TotalBookValueLandBuildingsAmt |
Closely Held Equity Interests CloselyHeldEquityInterestsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Book Value | $4,035,254 | BookValueAmt |
| Method Valuation | C | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $4,035,254 | TotalBookValueSecuritiesAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o | Cemetery records dating back to 1869 and various historic artifacts from the Cemetery's past. |
| Part III, Line 4: Description of organization's collections and how it furthers its purpose. | Cemetery records dating back to 1869 and various historic artifacts from the Cemetery's past.West Laurel Hill Cemetery Company provides regular tours presenting the history of West Laurel Hill Cemetery. Scholarly research is conducted regularly by volunteer staff as part of its tour programs, while the extensive records, dating back to 1869, are also available for historic and educational purposes. West Laurel Hill Cemeterey is dedicated to "preservation of future generations" as part of its original mission. |
| 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 Company's tax-exempt purposes is subject to taxation as unrelated business income.The Company's subsidiaries. West Laurel Hill Management Company (fomerly R.R. Bringhurst & Company, Inc.) and West Laurel Hill Funeral Home, Inc. (formerly James H. Turner Funeral Home, Inc.) are subject to both federal and state corporate income taxes.The Company files an unrelated business income tax return in the U.S. federal jurisdiction, and various state and local jurisdictions. With few exceptions, the Company and its subsidiaries are no longer subject to U.S. federal, state, and local examinations by tax authorities for years before 2013.The Company recognizes interest expense and penalties in interest expense. There was not interest or penalties related to income taxes recognized for the years ended December 31, 2016 and 2015. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | Yes (X) | Form990OfOtherOrganizationsInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | false | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | false | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | false | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt |
|---|---|---|---|---|---|---|
| ALEXANDER L HOSKINS | ||||||
| President | $216,500 | $12,113 | $1,219 | $8,641 | $29,027 | $267,500 |
| Alisa Natalone | ||||||
| Director of Admin. | $124,700 | $13,113 | $270 | $5,192 | $16,472 | $159,747 |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (5 entries)
| Relationship DescriptionRelationshipDescriptionTxt | TransactionTransactionAmt | TransactionTransactionDesc | Sharing Of RevenuesSharingOfRevenuesInd |
|---|---|---|---|
| West Laurel Hill Mgt Co | |||
| Common directors | $1,221,761 | Cemetery sales commission | false |
| West Laurel Hill Mgt Co | |||
| Common Direc | $80,004 | Real estate lease | false |
| R Kimber David | |||
| Dir/Fam Mem | $50,000 | C. David compensatn | false |
| Logan Smith | |||
| Dir/Fam Mem | $50,000 | W. Smith compensatn | false |
| West Laurel Hill Mgt Co | |||
| Common directors | $165,881 | Loan to WLHMC | false |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (47 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 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 separate compensation analysis to determine the reasonableness of the above board member/employee 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. |
| Form 990, Part IX, Line 24e: Other Expenses | Bad debts: Column (A) - Total = $2417; Column (B) - Program Services = $2417; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Bank Charges: Column (A) - Total = $51785; Column (B) - Program Services = $0; Column (C) - Management & General = $51785; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Burial vaults Jewish supplies: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Cem. Maint. - Auto supplies: Column (A) - Total = $34823; Column (B) - Program Services = $34823; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Cem. Maint. - Garage: Column (A) - Total = $36464; Column (B) - Program Services = $36464; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Cem. Maint. - Landscape/Green: Column (A) - Total = $45329; Column (B) - Program Services = $45329; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Communications: Column (A) - Total = $18748; Column (B) - Program Services = $18748; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Cost of lots - Garden of Peace: Column (A) - Total = $11779; Column (B) - Program Services = $11779; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Cost of lots. - Pines Terrace: Column (A) - Total = $26241; Column (B) - Program Services = $26241; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Crematory supplies: Column (A) - Total = $9024; Column (B) - Program Services = $9024; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Dues, subscriptions, public.: Column (A) - Total = $17846; Column (B) - Program Services = $17846; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Employment advertising fees: Column (A) - Total = $170; Column (B) - Program Services = $0; Column (C) - Management & General = $170; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Greenhouse supplies - Endow: Column (A) - Total = $34871; Column (B) - Program Services = $34871; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Greenhouse supplies - Liv Care: Column (A) - Total = $1854; Column (B) - Program Services = $1854; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Holiday supplies - Endow: Column (A) - Total = $13202; Column (B) - Program Services = $13202; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Holiday Xmas living care: Column (A) - Total = $6353; Column (B) - Program Services = $6353; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Interments supplies: Column (A) - Total = $18515; Column (B) - Program Services = $18515; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Landscaping supplies - Liv Car: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Lot care supplies - Endow: Column (A) - Total = $2308; Column (B) - Program Services = $2308; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Memorials supplies: Column (A) - Total = $52819; Column (B) - Program Services = $52819; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Miscellaneous contract ep: Column (A) - Total = $1117; Column (B) - Program Services = $1117; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Miscellaneous expenses: Column (A) - Total = $19520; Column (B) - Program Services = $19520; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Office equip. repairs & maint.: Column (A) - Total = $7833; Column (B) - Program Services = $7833; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Officers' expense reimburs.: Column (A) - Total = $12934; Column (B) - Program Services = $0; Column (C) - Management & General = $12934; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Postage and Shipping: Column (A) - Total = $5205; Column (B) - Program Services = $0; Column (C) - Management & General = $5205; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Real estate taxes: Column (A) - Total = $57465; Column (B) - Program Services = $57465; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Sales materials & supplies: Column (A) - Total = $1466; Column (B) - Program Services = $0; Column (C) - Management & General = $1466; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Sales public relations: Column (A) - Total = $743; Column (B) - Program Services = $0; Column (C) - Management & General = $743; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Stonework supplies - Endow: Column (A) - Total = $53750; Column (B) - Program Services = $53750; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Temporary help: Column (A) - Total = $5444; Column (B) - Program Services = $5444; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Urns supplies: Column (A) - Total = $775; Column (B) - Program Services = $775; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Use of autos: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Other Changes In Net Assets Or Fund Balances - Other Increases | NICHE FUND ADDITIONS = $1850 |
| Other Changes In Net Assets Or Fund Balances - Other Increases | PERMANENT FUND TRUSTS CREATED = $327948 |
| Other Changes In Net Assets Or Fund Balances - Other Decreases | PRENEED FUND GAINS IN DEFERRED REVENUE = -$59469 |
| Other Changes In Net Assets Or Fund Balances - Other Decreases | PRENEED FUND INT & DIV IN DEFERRED REVENUE = -$0 |
| Other Changes In Net Assets Or Fund Balances - Other Increases | PRENEED FUND INT., DIV. & (FEES) IN DEFERRED REVENUE = $8888 |
| Other Changes In Net Assets Or Fund Balances - Other Decreases | PRENEED FUND UNREAL. GAINS IN DEF. REV. = -$141227 |
| Other Changes In Net Assets Or Fund Balances - Other Increases | PRENEED FUND UNREAL. LOSSES IN DEF. REV. = $0 |
| Other Changes In Net Assets Or Fund Balances - Other Increases | Rounding = $0 |
| Other Changes In Net Assets Or Fund Balances - Other Decreases | Rounding = -$1 |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Public Charity StatusPublicCharityStatusTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|
| West Laurel Hill Cemetery Co-Lot Holder | ||||||||||
| 215 Belmont Avenue | Bala Cynwyd | PA | 19004 | 236729758 | Care & maintenance of cemetery lots | PA | 501(c)13 | N/A | NA | false |
| Laurel Hill Cemetery Company | ||||||||||
| 215 Belmont Avenue | Bala Cynwyd | PA | 19004 | 230790760 | Cemetery | PA | 501(c)13 | N/A | NA | false |
| Laurel Hill Cemetery Co-Lot Holders Fds | ||||||||||
| 215 Belmont Avenue | Bala Cynwyd | PA | 19004 | 231860979 | Care & maintenance of cemetery lots | PA | 501(c)13 | N/A | NA | false |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | Entity TypeEntityTypeTxt | Share Of Total IncomeShareOfTotalIncomeAmt | Share Of EOY AssetsShareOfEOYAssetsAmt | OwnershipOwnershipPct | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| West Laurel Hill Management Company | ||||||||||||
| 225 Belmont Avenue | Bala Cynwyd | PA | 19004 | 232789026 | Management Company | PA | West Laurel Hill Cemetery Company | C Corp. | $1,396,204 | $708,786 | 1.00000 | Yes (true) |
| West Laurel Hill Funeral Home Inc | ||||||||||||
| 225 Belmont Avenue | Bala Cynwyd | PA | 19004 | 204042020 | Funeral Home | PA | West Laurel Hill Man | C Corp. | $313,298 | $221,819 | 1.00000 | Yes (true) |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | Yes (true) | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | false | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | false | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (true) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | Yes (true) | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | false | DivRelatedOrganizationInd |
| Asset Sale To Other Org | false | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | false | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | false | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (true) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | false | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (true) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (true) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (true) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (true) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (true) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (true) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | Yes (true) | TransferToOtherOrgInd |
| Transfer From Other Org | Yes (true) | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (6 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| West Laurel Hill Management Company | ||
| a | $80,359 | Lease & Loan |
| West Laurel Hill Management Company | ||
| d | $165,881 | Loan agreement |
| West Laurel Hill Management Company | ||
| j | $80,004 | Lease agreement |
| West Laurel Hill Management Company | ||
| m | $1,221,761 | Sales comm Agre |
| West Laurel Hill Management Company | ||
| o | $72,726 | Payroll alloctn |
| West Laurel Hill Management Company | ||
| q | $38,559 | Vendor invoices |