BELLEFONTAINE CEMETERY ASSOCIATION: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- BELLEFONTAINE CEMETERY ASSOCIATION (EIN 43-0177690)
- Tax period
- 2012-01-01 to 2012-12-31
- Filed
- 2013-06-27
- IRS object ID
- 201321789349300517
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2013-06-27T11:49:38-05:00 | Timestamp |
| Tax Period End Date | 2012-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 430831507 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ANDERS MINKLER HUBER & HELM LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 705 OLIVE 10TH FLOOR | AddressLine1 |
| City | ST LOUIS | City |
| State | MO | State |
| ZIP Code | 631012298 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 430177690 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BELLEFONTAINE CEMETERY ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | BELL | NameControl |
| Phone | 3147273131 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8000 MARYLAND AVENUE NO 240 | AddressLine1 |
| City | CLAYTON | City |
| State | MO | State |
| ZIP Code | 63105 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | NANCY YLVISAKER | Name |
| Title | PRESIDENT | Title |
| Phone | 3147273131 | Phone |
| Date Signed | 2013-05-15 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MICHAEL EVANS | Name |
| PTIN | P00151031 | PTIN |
| Phone | 3146555500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2016-02-25 16:41:14Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | NANCY YLVISAKER | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8000 MARYLAND AVENUE NO 240 | AddressLine1 |
| City | CLAYTON | City |
| State | MO | State |
| ZIP Code | 63105 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 9580082 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | BELLEFONTAINECEMETERY.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1849 | YearFormation |
| State Legal Domicile | MO | StateLegalDomicile |
| Activity Or Mission Description | TO OPERATE A CEMETERY UNDER SECTION 501(C)(13) | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 16 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 15 | NbrIndependentVotingMembers |
| Total Nbr Employees | 20 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 286833 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 280210 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 2017167 | InvestmentIncomePriorYear |
| Investment Income Current Year | 2757171 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1582215 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1564650 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 3886215 | TotalRevenuePriorYear |
| Total Revenue Current Year | 4602031 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1334420 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1375295 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2773171 | OtherExpensePriorYear |
| Other Expenses Current Year | 2528184 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 4107591 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3903479 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -221376 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 698552 | RevenuesLessExpensesCY |
| Total Assets BOY | 93231832 | TotalAssetsBOY |
| Total Assets EOY | 98598241 | TotalAssetsEOY |
| Total Liabilities BOY | 196104 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 261164 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 93035728 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 98337077 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO OPERATE A CEMETERY UNDER 501(C)(13) | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Description | OPERATION OF A CEMETERY UNDER SECTION 501(C)(13) | Description |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 1 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 1 | RelatedEntity |
| Related Org Controlled Entity | 1 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 34 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 0 | ComplianceWithBackupWitholding |
| Number Of Employees | 20 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Form8899 Filed | 0 | Form8899Filed |
| Form1098 C Filed | 0 | Form1098CFiled |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 16 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 15 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 1 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BELLEFONTAINE CEMETERY ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3147273131 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8000 MARYLAND AVE STE 240 | AddressLine1 |
| City | CLAYTON | City |
| State | MO | State |
| ZIP Code | 63105 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (18 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| MARY M BARTLEY | ||||||
| TRUSTEE | 1.00 | X | 1500 | 0 | 0 | |
| THOMAS R COLLINS III | ||||||
| TRUSTEE | 1.00 | X | 2750 | 0 | 0 | |
| RICHARD G ENGELSMANN | ||||||
| TRUSTEE | 1.00 | X | 4750 | 0 | 0 | |
| STEPHEN C JONES | ||||||
| SECRETARY/EXECUTIVE COMMIT | 3.00 | X | 8750 | 0 | 0 | |
| HUGH SCOTT III | ||||||
| TRUSTEE | 1.00 | X | 3000 | 0 | 0 | |
| DONALD H STREETT | ||||||
| EXECUTIVE COMMITTEE | 3.00 | X | 0 | 0 | 0 | |
| CHARLES E CLAGGETT JR | ||||||
| TRUSTEE | 1.00 | X | 2750 | 0 | 0 | |
| CAROL F SHEPLEY | ||||||
| TRUSTEE | 1.00 | X | 4500 | 0 | 0 | |
| RICHARD T LAMMERT | ||||||
| TRUSTEE | 1.00 | X | 2500 | 0 | 0 | |
| MEREDITH C JONES III | ||||||
| TRUSTEE | 1.00 | X | 2250 | 0 | 0 | |
| EUGENE J MACKEY III | ||||||
| TRUSTEE | 1.00 | X | 2250 | 0 | 0 | |
| GINGER IMSTER | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| EDWARD NOLAND | ||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | |
| LUCIEN R FOUKE JR | ||||||
| CHAIRMAN/EXECUTIVE COMMITT | 6.00 | 3000 | 0 | 0 | X | |
| MICHAEL L CRAWFORD | ||||||
| TREASURER/EXECUTIVE COMMIT | 1.00 | 5000 | 0 | 0 | X | |
| VALERIE P TERRY | ||||||
| VICE CHAIRPERSON/EXECUTIVE | 1.00 | 7750 | 0 | 0 | X | |
| KEVIN HUNTER | ||||||
| SUPERINTENDENT | 50.00 | 80150 | 0 | 6460 | X | |
| NANCY J YLVISAKER | ||||||
| PRESIDENT | 50.00 | 139719 | 0 | 11503 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 270619 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 17963 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (3 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| O'HARA LANDSCAPE & LAWN CARE | |||||
| 1040 N LINDBERGH BLVD | ST LOUIS | MO | 63132 | LANDSCAPE AND LAWN CARE | 240380 |
| JP MORGAN CHASE BANK NA | |||||
| 270 PARK AVENUE | NEW YORK | NY | 10017 | INVESTMENT MANAGEMENT | 166255 |
| SECURITAS SECURITY SERVICES USAINC | |||||
| 12672 COLLECTIONS CENTER DR | CHICAGO | IL | 60693 | SECURITY | 109062 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 3 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|
| MARKERS AND URNS | 83970 | 83970 |
| INTERMENTS | 74825 | 74825 |
| SALE OF LOTS & NICHES | 72648 | 72648 |
| CARE OF LOTS | 22746 | 22746 |
| ENDOWED CARE FUND TRUST | 10518 | 10518 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 15503 | TotalRevenueColumn |
| Related Or Exempt Function Income | 15503 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 280210 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1813772 | TotalRevenueColumn |
| Exclusion | $1,813,772 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 5921450 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 4978051 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 943399 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 943399 | TotalRevenueColumn |
| Exclusion | $943,399 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|
| 481(A) ADJUSTMENT | 1559707 | 1559707 |
| MISCELLANEOUS | 4943 | 4943 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 1564650 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4602031 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1844860 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $2,757,171 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 270619 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 817734 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 49176 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 160929 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 76837 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 82112 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33355 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 166706 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 71583 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 206156 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 83793 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 29507 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 164075 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 17281 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 506975 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 81614 | Total |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| IRRIGATION & LANDSCAPIN | 432633 |
| EQUIPMENT & MAINTENANCE | 262170 |
| EXP TO ENHANCE CEMETERY | 180000 |
| SECURITY SERVICES | 118488 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 91736 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3903479 | Total |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3877138 | BOY |
| EOY | 4302256 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 42624 | BOY |
| EOY | 35975 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2168146 | BOY |
| EOY | 2161291 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8324 | BOY |
| EOY | 11837 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 11549437 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2371733 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 9605314 | BOY |
| EOY | 9177704 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 77261415 | BOY |
| EOY | 82616369 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 268871 | BOY |
| EOY | 292809 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 93231832 | BOY |
| EOY | 98598241 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 182504 | BOY |
| EOY | 225692 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13600 | BOY |
| EOY | 35472 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 196104 | BOY |
| EOY | 261164 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 92122158 | BOY |
| EOY | 97394718 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 663955 | BOY |
| EOY | 674738 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 249615 | BOY |
| EOY | 267621 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 93035728 | BOY |
| EOY | 98337077 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 93231832 | BOY |
| EOY | 98598241 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 698552 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 6162504 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | -1559707 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 913570 | BeginningOfYearBalance |
| Contributions | 10518 | Contributions |
| Investment Earnings Or Losses | 22111 | InvestmentEarningsOrLosses |
| Administrative Expenses | 3840 | AdministrativeExpenses |
| End Of Year Balance | 942359 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 899925 | BeginningOfYearBalance |
| Contributions | 4264 | Contributions |
| Investment Earnings Or Losses | 15047 | InvestmentEarningsOrLosses |
| Administrative Expenses | 5666 | AdministrativeExpenses |
| End Of Year Balance | 913570 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 867536 | BeginningOfYearBalance |
| Contributions | 26018 | Contributions |
| Investment Earnings Or Losses | 15922 | InvestmentEarningsOrLosses |
| Administrative Expenses | 9551 | AdministrativeExpenses |
| End Of Year Balance | 899925 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 860973 | BeginningOfYearBalance |
| Contributions | 3999 | Contributions |
| Investment Earnings Or Losses | 4551 | InvestmentEarningsOrLosses |
| Administrative Expenses | 1987 | AdministrativeExpenses |
| End Of Year Balance | 867536 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Permanent Endowment EOY Balance | 0.28000 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.72000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2448265 | OtherCostOrOtherBasis |
| Book Value | 2448265 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 8554972 | OtherCostOrOtherBasis |
| Depreciation | 1992942 | Depreciation |
| Book Value | 6562030 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 392458 | OtherCostOrOtherBasis |
| Depreciation | 315561 | Depreciation |
| Book Value | 76897 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 153742 | OtherCostOrOtherBasis |
| Depreciation | 63230 | Depreciation |
| Book Value | 90512 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 9177704 | TotalOfBookValueLandBuildings |
| Tot Revenue Etc Audited Fincl Stmt | 9204828 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 6162504 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 6162504 | RevenueNotRptdF990 |
| Revenue Subtotal | 3042324 | RevenueSubtotal |
| Other Revenues Not Included | 1559707 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 1559707 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 4602031 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 3903479 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 3903479 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 3903479 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: | PART V, LINE 4: | THE TEMPORARILY RESTRICTED FUNDS ARE USED TO PROVIDE SPECIAL CARE OF CERTAIN LOTS AND COLUMBARIA. THE PERMANENT ENDOWMENT, THE ENDOWED CARE FUND TRUST OF BELLEFONTAINE CEMETERY ASSOCIATION, IS MAINTAINED IN ACCORDANCE WITH THE PROVISIONS OF THE CEMETERY ENDOWED CARE FUND LAW OF MISSOURI. THESE FUNDS ARE TO PROVIDE FOR THE CARE AND MAINTENANCE OF THE CEMETERY. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | IRC SECTION 481A ADJUSTMENT - YEAR 4 ADJUSTMENT 1,559,707. |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | CENTRAL AMERICA AND THE CARIBBEAN | Region |
| Type Of Activities Conducted | INVESTMENTS | TypeOfActivitiesConducted |
| Total Expenditures | 1113000 | TotalExpenditures |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 1113000 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 1113000 | TotalAmountSpent |
| Transfer To Foreign Corp | 1 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 1 | OwnForeignCorp |
| Passive Foreign Invest Co | 1 | PassiveForeignInvestCo |
| Foreign Partnership | 0 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form990 Of Other Organizations | X | Form990OfOtherOrganizations |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | NANCY J YLVISAKER | NamePerson |
| Title | PRESIDENT | Title |
| Base Compensation Filing Org | 139719 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 0 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 11503 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 0 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 151222 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV
Name Of Interested Person NameOfInterestedPerson
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | CAROL SHEPLEY | NamePerson |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship | TRUSTEE | Relationship |
| Amount Of Transaction | 12843 | AmountOfTransaction |
| Description Of Transaction | IND. CONTRACTOR - MRS. SHEPLEY WAS COMPENSATED AS AN INDEPENDENT CONTRACTOR TO GIVE PRESENTATIONS ON THE HISTORY OF BELLEFONTAINE CEMETERY. SHE ALSO ASSISTED WITH WRITING AND EDITING BOOKLETS ABOUT THE CEMETERY. | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | THE BYLAWS OF THE ASSOCIATION WERE MODIFIED AND AMENDED AS FOLLOWS: 1) TO UPDATE FUNCTIONS OF THE TREASURER, SECRETARY AND SUPERINTENDENT; 2) TO PROVIDE FOR A SEPARATE AUDIT COMMITTE; AND 3) TO INCREASE THE SIZE OF THE BOARD TO 21 TRUSTEES. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 IS DELIVERED ELECTRONICALLY TO THE PRESIDENT AND THE EXECUTIVE COMMITTEE FOR THEIR REVIEW PRIOR TO FILING. | |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS REVIEWED ON AN ANNUAL BASIS. | |
| FORM 990, PART VI, SECTION B, LINE 15 | THE ASSOCIATION'S PROCEDURE FOR DETERMINING THE COMPENSATION OF THE OFFICERS INCLUDES THE REVIEW OF COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN COMPARABLE POSITIONS BY THE TRUSTEES. | |
| FORM 990, PART VI, SECTION C, LINE 19 | THE FORM 990 AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. | |
| FORM 990, PART XI, LINE 9: | IRC SECTION 481A ADJUSTMENT - YEAR 4 ADJUSTMENT -1,559,707. | CHANGES IN NET ASSETS OR FUND BALANCES: |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII
Name Of Disregarded Entity NameOfDisregardedEntity
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF BELLEFONTAINE CEMETERY | BusinessNameLine1 |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8000 MARYLAND AVENUE STE 240 | AddressLine1 |
| City | CLAYTON | City |
| State | MO | State |
| ZIP Code | 63105 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 461205201 | EIN |
| Primary Activities | SUPPORT ACTIVIITIES RELATED TO THE PRESERVATION & CONSERVATION OF BCA | PrimaryActivities |
| Legal Domicile State | MO | LegalDomicileState |
| Exempt Code Section | 501(C)(3) | ExemptCodeSection |
| Public Charity Status | LINE 7 | PublicCharityStatus |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BELLEFONTAINE CEMETERY ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Org | 1 | ControlledOrg |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | 0 | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | 0 | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | 0 | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | 0 | LoansOrGuaranteesFromOtherOrg |
| Dividends Related Organization | 0 | DividendsRelatedOrganization |
| Sale Of Assets To Other Org | 0 | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | 0 | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | 0 | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | 0 | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | 0 | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | 0 | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | 0 | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | 1 | SharingOfFacilities |
| Sharing Of Paid Employees | 1 | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | 0 | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | 0 | OtherTransferToOtherOrg |
| Other Transfer From Other Org | 0 | OtherTransferFromOtherOrg |