2014-11-07T10:51:25-06:00 2014-06-30 410746749 CLIFTONLARSONALLEN LLP PO BOX 2886 OSHKOSH WI 549032886 990 2013-07-01 392007661 GREEN BAY DIOCESE CEMETERY CORPORATION GREE 9204377531 1825 RIVERSIDE DRIVE GREEN BAY WI 54305 BARBARA WIEGAND PRESIDENT 9204377531 2014-10-28 1 KIMBERLY ANDERSON CPA P00188889 9202315890 2014-10-17 2013 2015-11-30 17:44:51Z X BARBARA WIEGAND 1825 RIVERSIDE DRIVE GREEN BAY WI 54305 1616713 0 X WWW.GBDIOC.ORG X 1996 WI TO OPERATE, MANAGE AND MAINTAIN CATHOLIC CEMETERIES IN ACCORD WITH AND IN SUPPORT OF THE MISSION OF THE CATHOLIC DIOCESE OF GREEN BAY, UNDER THE GUIDANCE OF THE BISHOP OF THE DIOCESE OF GREEN BAY. THE ACTIVITIES SHALL BE CONSISTENT WITH THE TEACHINGS OF THE CATHOLIC CHURCH, AND IN ACCORD WITH THE CODE OF CANON LAW OF THE CATHOLIC CHURCH AS INTERPRETED BY THE BISHOP OF THE DIOCESE OF GREEN BAY. 7 7 17 0 0 0 3346 325095 572815 308930 1210186 0 0 329636 0 0 503415 833051 377135 6847922 6849234 4239679 3937371 2608243 2911863 X TO OPERATE, MANAGE AND MAINTAIN CATHOLIC CEMETERIES IN ACCORD WITH AND IN SUPPORT OF THE MISSION OF THE CATHOLIC DIOCESE OF GREEN BAY, UNDER THE GUIDANCE OF THE BISHOP OF THE DIOCESE OF GREEN BAY. THE ACTIVITIES SHALL BE CONSISTENT WITH THE TEACHINGS OF THE CATHOLIC CHURCH, AND IN ACCORD WITH THE CODE OF CANON LAW OF THE CATHOLIC CHURCH AS INTERPRETED BY THE BISHOP OF THE DIOCESE OF GREEN BAY. 0 0 RECEIVED, PROVIDED, OPERATED, MANAGED, AND MAINTAINED PLACEMENT FACILITIES FOR THE DECEASED PARISHIONERS OF THE CATHOLIC DIOCESE OF GREEN BAY AND THEIR FAMILIES. 0 0 0 0 0 0 0 0 1 1 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 1 17 1 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 WI X X BARBARA WIEGAND 9204377531 1825 RIVERSIDE DRIVE GREEN BAY WI 54301 X MOST REVEREND DAVID RICKEN DIRECTOR/CHAIRMAN 0.50 X X 0 0 0 DEACON TIMOTHY REILLY DIRECTOR/VICE-CHAIRMAN 0.50 X X 0 0 0 TAMMY BASTEN DIRECTOR/SECRETARY 0.50 X X 0 0 0 JOHN FREY DIRECTOR/TREASURER 0.50 X X 0 0 0 DAN DORSCH DIRECTOR 0.50 X 0 0 0 ANTHONY BUSCH DIRECTOR 0.50 X 0 0 0 GARY VAN HANDEL DIRECTOR 0.50 X 0 0 0 BARBARA WIEGAND PRESIDENT 12.50 X 0 0 0 0 0 0 0 0 0 0 0 3346 3346 BURIAL FEES 900099 325095 325095 325095 48666 48666 524149 0 524149 524149 524149 683021 406527 276494 276494 OTHER INCOME 900099 32436 32436 32436 1210186 634025 0 572815 231127 15832 66468 16209 655 49006 40732 19407 23361 226591 4869 691 59722 47119 20977 BAD DEBT EXPENSE 10100 MISCELLANEOUS 185 833051 400 400 356281 366484 910378 907191 1652581 1563218 732 0 1648206 1063824 621626 584382 3305924 3427559 6847922 6849234 516696 536831 1261917 1357840 2461066 2042700 4239679 3937371 X 2603521 2906941 4722 4922 2608243 2911863 6847922 6849234 377135 -73515 0 X 0 1 X 1 0 3258664 31335 496310 409000 3377309 1.00000 0 0 1088125 549540 538585 531705 493665 38040 28376 20619 7757 584382 INVESTMENTS FOR FUTURE CARE OF CEMETERIES & MAUSOLEUMS 3427559 F 3427559 X 1136671 -73515 -73515 1210186 0 1210186 833051 0 833051 0 833051 PART V, LINE 4: A PERPETUAL CARE FUND, THE EARNINGS OF WHICH ARE MEANT TO SUPPORT THE MAINTENANCE AND OPERATIONS OF THE CEMETERY AND MAUSOLEUM. PART X, LINE 2: DURING 2011, THE CEMETERY RECEIVED A NOTICE FROM THE INTERNAL REVENUE SERVICE THAT ITS GROUP EXEMPTION UNDER THE ROMAN CATHOLIC CHURCH IN THE UNITED STATES HAD BEEN REVOKED EFFECTIVE NOVEMBER 15, 2010. THE CEMETERY SUBSEQUENTLY FILED TAX RETURNS FOR THE PERIOD THE EXEMPTION WAS REVOKED THROUGH OCTOBER 31, 2013, THE DATE THAT IT FILED FOR ITS OWN EXEMPTION UNDER SECTION 501(C)(13). AS OF THE OCTOBER 31, 2013 STUB PERIOD RETURN, THE CEMETERY HAD FEDERAL NET OPERATING LOSS CARRY FORWARDS (NOLS) OF $142,193 AND STATE NOLS OF $93,871 AVAILABLE TO OFFSET FUTURE TAXABLE EARNINGS; HOWEVER, MANAGEMENT BELIEVES THAT IT'S EXEMPTION WILL BE GRANTED RETROACTIVE TO ITS EXEMPTION APPLICATION DATE AND, ACCORDINGLY, IS NO LONGER SUBJECT TO FEDERAL OR STATE INCOME TAXES. FORM 990, PART VI, SECTION B, LINE 11 THE COMPLETED FORM 990 AND ITS SCHEDULES ARE REVIEWED BY THE PRESIDENT OF THE CORPORATION WITH AN ACCOUNTING MANAGER FROM ST. THERESE OF THE LITTLE FLOWER, INC. - A SERVICE CORPORATION HIRED BY THE CORPORATION TO PROVIDE LIMITED ACCOUNTING SERVICES - TO ANSWER QUESTIONS AND GIVE EXPLANATIONS OF THE RETURN. A REPORT OF THIS MEETING AND A COPY OF THE FORM 990 ARE PRESENTED TO THE FULL BOARD OF DIRECTORS FOR DISCUSSION PRIOR TO ITS FILING WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C THE CORPORATION HAS DEVELOPED A CONFLICT OF INTEREST DOCUMENT TO BE SIGNED ANNUALLY BY EACH OF THE BOARD MEMBERS TO ENSURE THERE IS ADEQUATE DISCLOSURE AND SUBSTANTIATION OF ANY POTENTIAL CONFLICT OF INTEREST BETWEEN ANY OF THE BOARD MEMBERS AND THE CORPORATION. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE TOP MANAGEMENT OFFICIAL IS DETERMINED BY AN OUTSIDE HUMAN RESOURCES CORPORATION. THE CORPORATION TAKES INTO CONSIDERATION OTHER INDIVIDUALS IN SIMILAR NOT-FOR-PROFIT ORGANIZATIONS IN CONJUNCTION WITH POLICIES AND WAGE SCALES ADOPTED BY THE CORPORATION. THE PROPOSED COMPENSATION IS THEN APPROVED BY AN INDEPENDENT COMMITEE, WHICH CONSISTS OF TWO INDEPENDENT INDIVIDUALS AND THE VICE-CHAIRMAN OF THE CORPORATION. THIS PROCEDURE IS FOLLOWED ANNUALLY FOR ALL EMPLOYEES OF THE CORPORATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE ON THE WWW.GBDIOC.ORG WEBSITE AND ARE ALSO AVAILABLE UPON REQUEST. THE ORGANIZATION'S GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST.