2017-08-29T07:14:18-07:00 2016-12-31 Howe Keller & Hunter PC 215 S Broad St 4th Fl Philadelphia PA 19107 990 2016-01-01 231210840 WEST LAUREL HILL CEMETERY COMPANY WEST 6106649426 215 BELMONT AVENUE BALA CYNWYD PA 19004 ALEXANDER L HOSKINS President 2017-08-29 true J Craig Howe CPA P00595108 2158939112 2016 2021-01-29 14:40:06Z ALEXANDER L HOSKINS 215 Belmont Avenue Bala Cynwyd PA 19004 6504415 false false X westlaurelhill.com X 1869 PA 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. 8 4 40 -24026 -77594 0 3592618 4505965 1396205 1441359 101661 -104891 5090484 5842433 0 0 2463287 2851455 0 0 1946371 2301020 4409658 5152475 680826 689958 45897332 47194171 3096124 3282773 42801208 43911398 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. false false 3286400 4430293 Care and maintenance of cemetery property. 3286400 false false false false false false false true false true true true 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 false false true true true false false true 37 0 true 40 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 AVE Bala Cynwyd PA 19004 X R KIMBER DAVID Secretary 2.00 4.00 X 12000 0 0 LOGAN SMITH Treasurer 2.00 4.00 X X 12000 0 0 WILSON L SMITH Director 28.00 12.00 X 69096 6000 26907 MARTIN A HECKSCHER Chairman 2.00 4.00 X X 12000 0 0 Jody Canavan Director 2.00 4.00 X 6000 0 0 CLIFFORD C DAVID JR Director 29.00 11.00 X X 62476 6000 34759 Linda C Henry Director 2.00 4.00 X 5000 0 0 James L Pope Director 2.00 4.00 X 4000 0 0 ALEXANDER L HOSKINS President 25.00 15.00 X 229832 0 37668 Alisa Natalone Director of Admin. 25.00 15.00 X 138083 0 21664 550487 12000 120998 2 false true false Merendino Cemetery Care 1048 West Blancke Street Linden NJ 07036 Grounds care 351277 Farrell Carota Landscaping 449 E Church Road King of Prussia PA 19406 Landscape & Architec 224762 John B Ward & Co PO Box 280 Bryn Mawr PA 19010 Arborists 115644 3 0 Interest on pre need A/R 900099 13974 13974 Preneed redemptions 900099 114179 114179 Sale of spaces 900099 1666691 1666691 Sales of services 812900 2711121 2711121 4505965 334209 334209 0 0 96204 125423 -29219 -29219 -24026 -5193 1107150 1107150 1107150 1107150 0 0 459487 536559 -77072 -77072 Vending Machine Income 900099 1400 1400 1400 5842433 4430293 -24026 1436166 X 0 0 0 0 511738 511738 0 2013063 1527996 485067 24313 9828 14485 184687 75340 109347 117654 51091 66563 0 76944 76944 63936 63936 0 0 0 52642 52642 129422 129422 29711 29711 39902 39902 0 68076 20684 47392 0 0 4361 4361 192 192 0 394467 336156 58311 103951 103951 Cem. Maint. - Contractor 351277 351277 Cem. Maint. - Other 173930 173930 Landscaping supplies - Endow 141150 141150 Cem. Maint. - Tree work 120259 120259 550800 478497 72303 5152475 3286400 1866075 0 168445 275080 357450 430904 0 878473 800021 0 0 165881 81444 209678 59695 60428 16914430 8468640 8262475 8445790 30634023 31645182 4035254 4035254 0 0 1420073 1125953 45897332 47194171 724336 625447 2340681 2657326 31107 3096124 3282773 X 29463906 30226800 13337302 13684598 42801208 43911398 45897332 47194171 X 689958 282243 137989 X true X false true false X X X false 28410980 327948 1529440 1064287 29204081 29564197 238095 -209185 1182127 28410980 30686110 236935 595984 1954832 29564197 26193679 272129 5085685 865383 30686110 23831717 228159 2774578 640775 26193679 0.53460 0.46540 false false false 7092508 3645002 3447506 8562836 3894885 4667951 1124910 794577 330333 134176 134176 8445790 4035254 C 4035254 X 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. X X X false false false ALEXANDER L HOSKINS President 216500 12113 1219 8641 29027 267500 Alisa Natalone Director of Admin. 124700 13113 270 5192 16472 159747 West Laurel Hill Mgt Co Common directors 1221761 Cemetery sales commission false West Laurel Hill Mgt Co Common Direc 80004 Real estate lease false R Kimber David Dir/Fam Mem 50000 C. David compensatn false Logan Smith Dir/Fam Mem 50000 W. Smith compensatn false West Laurel Hill Mgt Co Common directors 165881 Loan to WLHMC false 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 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 West Laurel Hill Management Company 225 Belmont Avenue Bala Cynwyd PA 19004 232789026 Management Company PA West Laurel Hill Cemetery Company C Corp. 1396204 708786 1.00000 true West Laurel Hill Funeral Home Inc 225 Belmont Avenue Bala Cynwyd PA 19004 204042020 Funeral Home PA West Laurel Hill Man C Corp. 313298 221819 1.00000 true true false false true true false false false false true false true true true true true true true true West Laurel Hill Management Company a 80359 Lease & Loan West Laurel Hill Management Company d 165881 Loan agreement West Laurel Hill Management Company j 80004 Lease agreement West Laurel Hill Management Company m 1221761 Sales comm Agre West Laurel Hill Management Company o 72726 Payroll alloctn West Laurel Hill Management Company q 38559 Vendor invoices