BLUE SPRINGS CEMETERY ASSOCIATION INC: Form 990, tax year 2011

View the entire original 990 at ProPublica ↗

Organization: BLUE SPRINGS CEMETERY ASSOCIATION INC (EIN 35-2395915)
Tax period: 2011-07-01 to 2012-06-30
Filed: 2012-11-09
IRS object ID: 201213149349302451
Schema version: 2011v1.2
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Timestamp	2012-11-09T15:53:34-06:00	Timestamp
Tax Period End Date	2012-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	REBECCA J FLOYD-MOUNTAINE & CO CPA'S LLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	107 SW EAGLES PKWY	AddressLine1
City	GRAIN VALLEY	City
State	MO	State
ZIP Code	640299575	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2011-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	352395915	EIN

Name Name

Field	Value	IRS element (for citing)
Business Name Line1	BLUE SPRINGS CEMETERY ASSOC INC	BusinessNameLine1

Field	Value	IRS element (for citing)
Name Control	BLUE	NameControl
Phone	8162203151	Phone

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 326	AddressLine1
City	BLUE SPRINGS	City
State	MO	State
ZIP Code	64013	ZIPCode

Officer Officer

Field	Value	IRS element (for citing)
Name	STEVE MCBRIDE	Name
Title	PRESIDENT	Title
Phone	8162203151	Phone
Date Signed	2012-11-09	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	KIMBERLY DAVIS-RICE	Name
Phone	8168470536	Phone
Date Prepared	2012-11-09	DatePrepared

Field	Value	IRS element (for citing)
Tax Year	2011	TaxYear
Build TS	2016-02-24 21:20:13Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	STEVE MCBRIDE	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

Field	Value	IRS element (for citing)
Address Line1	32912 ECOLBERN RD	AddressLine1
City	OAK GROVE	City
State	MO	State
ZIP Code	64075	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	152856	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1958	YearFormation
State Legal Domicile	MO	StateLegalDomicile
Activity Or Mission Description	CEMETERY OPERATED TO PROVIDE AND MAINTAIN A PEACEFUL AND LASTING PLACE OF INTERNMENT FOR HUMAN REMAINS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	6	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	6	NbrIndependentVotingMembers
Total Nbr Employees	1	TotalNbrEmployees
Total Gross UBI	0	TotalGrossUBI
Contributions Grants Current Year	0	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	58520	ProgramServiceRevenuePriorYear
Program Service Revenue CY	41637	ProgramServiceRevenueCY
Investment Income Prior Year	42733	InvestmentIncomePriorYear
Investment Income Current Year	41268	InvestmentIncomeCurrentYear
Other Revenue Prior Year	55340	OtherRevenuePriorYear
Other Revenue Current Year	68333	OtherRevenueCurrentYear
Total Revenue Prior Year	156593	TotalRevenuePriorYear
Total Revenue Current Year	151238	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	24226	SalariesEtcPriorYear
Salaries Etc Current Year	45802	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	0	TotalFundrsngExpCurrentYear
Other Expense Prior Year	117413	OtherExpensePriorYear
Other Expenses Current Year	84850	OtherExpensesCurrentYear
Total Expenses Prior Year	141639	TotalExpensesPriorYear
Total Expenses Current Year	130652	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	14954	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	20586	RevenuesLessExpensesCY
Total Assets BOY	2312515	TotalAssetsBOY
Total Assets EOY	2283321	TotalAssetsEOY
Total Liabilities BOY	1158	TotalLiabilitiesBOY
Total Liabilities EOY	1378	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	2311357	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	2281943	NetAssetsOrFundBalancesEOY
Mission Description	CEMETERY OPERATED TO PROVIDE AND MAINTAIN A PEACEFUL AND LASTING PLACE OF INTERNMENT FOR HUMAN REMAINS.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	55083	Expense
Description	CARETAKING - SERVICES AND EXPENSES INCURRED IN CONNECTION WITH MAINTENANCE AND PERPETUAL CARE OF THE CEMETERY	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	22250	Expense
Revenue	41612	Revenue
Description	CEMETERY - SERVICES AND EXPENSES INCURRED IN CONNECTION WITH BURIALS	Description

Field	Value	IRS element (for citing)
Total Program Service Expense	77333	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	false	ScheduleBRequired
Political Activities	false	PoliticalActivities
Subject To Proxy Tax	false	SubjectToProxyTax
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	true	ReportOtherAssets
Report Other Liabilities	true	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	false	ScheduleORequired
Number Forms Transmitted With1096	5	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	1	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Indoor Tanning Services	false	IndoorTanningServices
Nbr Voting Governing Body Members	6	NbrVotingGoverningBodyMembers
Number Independent Voting Members	6	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	false	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	DEDRA ARLINT	NamePerson
Telephone Number	8162203151	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	2800 SW WALNUT ST	AddressLine1
City	BLUE SPRINGS	City
State	MO	State
ZIP Code	64015	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (6 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	OfficerOfficer	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation
STEVE MCBRIDE
PRESIDENT	5.00	X	X	0	0	0
VERNON MCGUIRE
SECRETARY/VI	2.00	X	X	0	0	0
ROBERT RONEY JR
	0.20	X		0	0	0
KURT HERMAN
	0.20	X		0	0	0
RILEY BURRUS
	0.20	X		0	0	0
TIM TALLEY
	0.20	X		0	0	0

Field	Value	IRS element (for citing)
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources

Program Service Revenue ProgramServiceRevenue

Field	Value	IRS element (for citing)
Description	CEMETERY OPERATIONS	Description
Total Revenue Column	41637	TotalRevenueColumn
Related Or Exempt Function Income	41637	RelatedOrExemptFunctionIncome

Field	Value	IRS element (for citing)
Total Program Service Revenue	41637	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	41268	TotalRevenueColumn
Exclusion	$41,268	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	6526	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	1414	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	5112	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	5112	TotalRevenueColumn
Exclusion	$5,112	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	63425	GrossSalesOfInventory
Cost Of Goods Sold	204	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	63221	TotalRevenueColumn
Related Or Exempt Function Income	63221	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	151238	TotalRevenueColumn
Related Or Exempt Function Income	104858	RelatedOrExemptFunctionIncome
Exclusion	$46,380	ExclusionAmount

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	37470	Total

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	4500	Total

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	3832	Total

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	2832	Total

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	4505	Total

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal
LAWN CARE	23065
COGS	22250
GROUNDS MAINTENANCE	16660
LIABILITY INSURANCE	5837

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	9701	Total

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	130652	Total
Program Services	0	ProgramServices
Management And General	0	ManagementAndGeneral
Fundraising	0	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	323137	BOY
EOY	307558	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	1635185	BOY
EOY	1661112	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	317719	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	233131	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	89471	BOY
EOY	84588	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	264722	BOY
EOY	230063	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	2312515	BOY
EOY	2283321	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	1158	BOY
EOY	1378	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	1158	BOY
EOY	1378	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	2311357	BOY
EOY	2281943	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2311357	BOY
EOY	2281943	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	2312515	BOY
EOY	2283321	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	20586	ReconcilationRevenueExpenses
Reconcilation Other Changes	-50000	ReconcilationOtherChanges
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Disclosed Orgs Legal Control	false	DisclosedOrgsLegalControl
Disclosed For Charitable Purposes	false	DisclosedForCharitablePurposes
Written Policy Monitoring	false	WrittenPolicyMonitoring
Sect170h Requirements Satisfied	false	Sect170hRequirementsSatisfied
Solicited Assets For Sale	false	SolicitedAssetsForSale
Agent Trustee Etc	false	AgentTrusteeEtc
Included On FS	false	IncludedOnFS
Endowments Held By Unrelated Orgs	false	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	false	EndowmentsHeldByRelatedOrgs
Are Related Orgs Listed Schedule R	false	AreRelatedOrgsListedScheduleR

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	27796	OtherCostOrOtherBasis
Book Value	27796	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	70000	OtherCostOrOtherBasis
Depreciation	45769	Depreciation
Book Value	24231	BookValue

Leasehold Improvements LeaseholdImprovements

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	89565	OtherCostOrOtherBasis
Depreciation	57090	Depreciation
Book Value	32475	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	25305	OtherCostOrOtherBasis
Depreciation	25305	Depreciation

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	105053	OtherCostOrOtherBasis
Depreciation	104967	Depreciation
Book Value	86	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	84588	TotalOfBookValueLandBuildings

Other Assets OtherAssets

Field	Value	IRS element (for citing)
Description	ANNUITIES	Description
Book Value	230063	BookValue

Field	Value	IRS element (for citing)
Total Book Value Other Assets	230063	TotalBookValueOtherAssets

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
Description	PAYROLL TAXES	Description
Amount	$1,378	Amount

Field	Value	IRS element (for citing)
Total Of Amounts	1378	TotalOfAmounts

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (3 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
ORGANIZATION'S PROCESS USED TO REVIEW FORM 990	FORM 990, PAGE 6, PART VI, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
GOVERNING DOCUMENTS DISCLOSURE EXPLANATION	FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC
OTHER CHANGES IN NET ASSETS EXPLANATION	FORM 990, PART XI, LINE 5	OVERSTATEMENT OF PRIOR YEAR LIFE INSURANCE POLICY. SEVERAL INSURANCE POLICIES WERE COMBINED INTO TWO POLICIES. ONE POLICY REMAINED ON THE BOOKS IN ERROR.