WEST LAUREL HILL CEMETERY CO: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- WEST LAUREL HILL CEMETERY CO (EIN 23-1210840)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2011-09-12
- IRS object ID
- 201102559349300805
- Schema version
- 2010v3.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2011-09-12T07:17:41-07:00 | Timestamp |
| Tax Period End Date | 2010-12-31 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Howe Keller & Hunter PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 215 S Broad St 4th Fl | AddressLine1 |
| City | Philadelphia | City |
| State | PA | State |
| ZIP Code | 19107 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-01-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 231210840 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WEST LAUREL HILL CEMETERY COMPANY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | WEST | NameControl |
| Phone | 6106649426 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 215 BELMONT AVENUE | AddressLine1 |
| City | BALA CYNWYD | City |
| State | PA | State |
| ZIP Code | 19004 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ALEXANDER L HOSKINS | Name |
| Title | President | Title |
| Date Signed | 2011-09-12 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | J Craig Howe CPA | Name |
| Phone | 2158939112 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 4958546 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| All Affiliates Included | false | AllAffiliatesIncluded |
| Organization501c | X | Organization501c |
| Web Site | Forever-care.com | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1869 | YearFormation |
| State Legal Domicile | PA | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 6 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 6 | NbrIndependentVotingMembers |
| Total Nbr Employees | 31 | TotalNbrEmployees |
| Total Gross UBI | -10841 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -6264 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 2520744 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 2294970 | ProgramServiceRevenueCY |
| Investment Income Prior Year | -890825 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1171110 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 229231 | OtherRevenuePriorYear |
| Other Revenue Current Year | 296842 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 1859150 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3762922 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1359752 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1517384 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1940824 | OtherExpensePriorYear |
| Other Expenses Current Year | 1889099 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3300576 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3406483 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -1441426 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 356439 | RevenuesLessExpensesCY |
| Total Assets BOY | 37261539 | TotalAssetsBOY |
| Total Assets EOY | 41189246 | TotalAssetsEOY |
| Total Liabilities BOY | 1924606 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 3058247 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 35336933 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 38130999 | NetAssetsOrFundBalancesEOY |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Expense | 1834579 | Expense |
| Revenue | 2464235 | Revenue |
| Description | Care and maintenance of cemetery property. | Description |
| Total Program Service Expense | 1834579 | TotalProgramServiceExpense |
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Subject To Proxy Tax | false | SubjectToProxyTax |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | true | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | 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 | true | 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 | true | ScheduleJRequired |
| Tax Exempt Bonds | false | TaxExemptBonds |
| Invest Tax Exempt Bonds | false | InvestTaxExemptBonds |
| Escrow Account | false | EscrowAccount |
| On Behalf Of Issuer | false | OnBehalfOfIssuer |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | false | LoanToOfficerOrDQP |
| Grant To Related Person | false | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | false | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | true | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | true | 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 | true | RelatedEntity |
| Related Org Controlled Entity | true | RelatedOrgControlledEntity |
| Transaction Related Entity | true | TransactionRelatedEntity |
| Transfers To Exempt Non Chrtbl Org | false | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | false | ActivitiesConductedPartnership |
| Schedule O Required | true | ScheduleORequired |
| Number Forms Transmitted With1096 | 29 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | true | ComplianceWithBackupWitholding |
| Number Of Employees | 31 | NumberOfEmployees |
| Employment Tax Returns Filed | true | EmploymentTaxReturnsFiled |
| Unrelated Business Income | true | UnrelatedBusinessIncome |
| Form990-T Filed | true | Form990-TFiled |
| Foreign Financial Account | false | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTrans |
| Taxable Party Notification | false | TaxablePartyNotification |
| Form8886 T Filed | false | Form8886TFiled |
| Non Deductible Contributions | false | NonDeductibleContributions |
| Non Deductible Disclosure | false | NonDeductibleDisclosure |
| Quid Pro Quo Contributions | false | QuidProQuoContributions |
| Quid Pro Quo Disclosure | false | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOf |
| Number Of8282 Filed | 0 | NumberOf8282Filed |
| Funds To Pay Premiums | false | FundsToPayPremiums |
| Premiums Paid | false | PremiumsPaid |
| Form8899 Filed | false | Form8899Filed |
| Form1098 C Filed | false | Form1098CFiled |
| Excess Business Holdings | false | ExcessBusinessHoldings |
| Taxable Distributions | false | TaxableDistributions |
| Distribution To Donor | false | DistributionToDonor |
| Filed Lieu1041 | false | FiledLieu1041 |
| Licensed More Than One State | false | LicensedMoreThanOneState |
| Indoor Tanning Services | false | IndoorTanningServices |
| Form720 Filed | false | Form720Filed |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 6 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 6 | NumberIndependentVotingMembers |
| Family Or Business Relationship | true | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | false | DelegationOfManagementDuties |
| Changes To Organizing Docs | false | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuse |
| Members Or Stockholders | true | MembersOrStockholders |
| Election Of Board Members | true | ElectionOfBoardMembers |
| Decisions Subject To Approval | true | DecisionsSubjectToApproval |
| Minutes Of Governing Body | true | MinutesOfGoverningBody |
| Minutes Of Committees | true | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Policies Reference Chapters | false | PoliciesReferenceChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | false | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Written Policy Or Procedure | false | WrittenPolicyOrProcedure |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | Alisa Natalone | NamePerson |
| Telephone Number | 6106649426 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 215 BELMONT AVE | AddressLine1 |
| City | Bala Cynwyd | City |
| State | PA | State |
| ZIP Code | 19004 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | X | InfoInScheduleOPartVII |
Form990 Part VII Section A Form990PartVIISectionA (8 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | FormerFormer | OfficerOfficer |
|---|---|---|---|---|---|---|---|
| WILSON L SMITH | |||||||
| Vice Chairman | 3.00 | X | 18700 | 0 | 0 | ||
| Thomas B Helm | |||||||
| Director | 0.00 | 20973 | 0 | 0 | X | ||
| MARTIN A HECKSCHER | |||||||
| Secretary | 2.00 | X | 11570 | 0 | 0 | X | |
| LOGAN SMITH | |||||||
| Treasurer | 2.00 | X | 10000 | 0 | 0 | X | |
| KIMBER R DAVID | |||||||
| Director | 2.00 | X | 10000 | 0 | 0 | ||
| Elizabeth Gemmill | |||||||
| Director | 3.00 | X | 5833 | 0 | 0 | ||
| CLIFFORD C DAVID JR | |||||||
| Chairman | 4.00 | X | 22700 | 0 | 3444 | X | |
| ALEXANDER L HOSKINS | |||||||
| President | 40.00 | 195239 | 0 | 10083 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 295015 | TotalReportableCompFromOrg |
| Total Other Compensation | 13527 | TotalOtherCompensation |
| Number Individuals GT100 K | 1 | NumberIndividualsGT100K |
| Formers Listed | true | FormersListed |
| Total Comp GT150 K | true | TotalCompGT150K |
| Compensation From Other Sources | true | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (4 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| Seravalli Inc | |||||
| 10059 Sanmeyer Lane | Philadelphia | PA | 191163501 | electrician | 339830 |
| Philip Aiello Inc | |||||
| 467 Lyceum Avenue | Philadelphia | PA | 19128 | construction | 130495 |
| Merendino Cemetery Care | |||||
| 1048 West Blancke Street | Linden | NJ | 07036 | Grounds care | 295352 |
| Buck Frank Excavating Inc | |||||
| 1851 Maple Avenue | Folcroft | PA | 19032 | excavating | 335963 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 4 | NumberOfContractorsGT100K |
| Total Contributions | 0 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| Sales of services | 812900 | 2284759 | 2284759 |
| Interest on pre need A/R | 900099 | 10211 | 10211 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 2294970 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 251849 | TotalRevenueColumn |
| Exclusion | $251,849 | ExclusionAmount |
Income From Invest Bond Proceeds IncomeFromInvestBondProceeds
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Gross Rents GrossRents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 125604 | Real |
Less Rental Expenses LessRentalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 112286 | Real |
Rental Income Or Loss RentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | 13318 | Real |
Net Rental Income Or Loss NetRentalIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 13318 | TotalRevenueColumn |
| Unrelated Business Revenue | -10841 | UnrelatedBusinessRevenue |
| Exclusion | $24,159 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1033520 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 114259 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 919261 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 919261 | TotalRevenueColumn |
| Related Or Exempt Function Income | -114259 | RelatedOrExemptFunctionIncome |
| Exclusion | $1,033,520 | ExclusionAmount |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
Net Income From Gaming NetIncomeFromGaming
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 0 | TotalRevenueColumn |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | 1252603 | GrossSalesOfInventory |
| Cost Of Goods Sold | 969079 | CostOfGoodsSold |
Net Income Or Loss NetIncomeOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 283524 | TotalRevenueColumn |
| Related Or Exempt Function Income | 283524 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 0 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3762922 | TotalRevenueColumn |
| Related Or Exempt Function Income | 2464235 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | -10841 | UnrelatedBusinessRevenue |
| Exclusion | $1,309,528 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Foreign Grants ForeignGrants
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Benefits To Members BenefitsToMembers
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 287569 | Total |
| Management And General | 287569 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 976903 | Total |
| Program Services | 325746 | ProgramServices |
| Management And General | 651157 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 106444 | Total |
| Program Services | 81022 | ProgramServices |
| Management And General | 25422 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 55390 | Total |
| Management And General | 55390 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 91078 | Total |
| Program Services | 29963 | ProgramServices |
| Management And General | 61115 | ManagementAndGeneral |
Fees For Services Management FeesForServicesManagement
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 21146 | Total |
| Management And General | 21146 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 35750 | Total |
| Management And General | 35750 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Prof Fundraising FeesForServicesProfFundraising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16851 | Total |
| Management And General | 16851 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31614 | Total |
| Management And General | 31614 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Royalties Royalties
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 95184 | Total |
| Management And General | 95184 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Travel Entrtnmnt Public Officials TravelEntrtnmntPublicOfficials
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5472 | Total |
| Management And General | 5472 | ManagementAndGeneral |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Payments To Affiliates PaymentsToAffiliates
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 0 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 236481 | Total |
| Program Services | 191514 | ProgramServices |
| Management And General | 44967 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 61996 | Total |
| Management And General | 61996 | ManagementAndGeneral |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal | Program ServicesProgramServices | Management And GeneralManagementAndGeneral |
|---|---|---|---|
| Total Supplies | 1206334 | 1206334 | |
| Computer support | 34322 | 34322 | |
| Communications | 44491 | 44491 | |
| Bank Charges | 26808 | 26808 | |
| Bad debts | 21317 | 21317 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 51333 | Total |
| Management And General | 51333 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3406483 | Total |
| Program Services | 1834579 | ProgramServices |
| Management And General | 1571904 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 141137 | BOY |
| EOY | 349246 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1619296 | BOY |
| EOY | 835654 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 499694 | BOY |
| EOY | 643474 | EOY |
Receivables From Officers Etc ReceivablesFromOfficersEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Receivables From Disqual Persons ReceivablesFromDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4528 | BOY |
| EOY | 760 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 81702 | BOY |
| EOY | 76222 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 93831 | BOY |
| EOY | 317560 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 13196001 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 5784073 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5850402 | BOY |
| EOY | 7411928 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 23460775 | BOY |
| EOY | 26158129 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1450099 | BOY |
| EOY | 1450099 | EOY |
Investments Program Related InvestmentsProgramRelated
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Intangible Assets IntangibleAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 0 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 4060075 | BOY |
| EOY | 3946174 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 37261539 | BOY |
| EOY | 41189246 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 239908 | BOY |
| EOY | 1039679 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1684693 | BOY |
| EOY | 2018565 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 5 | BOY |
| EOY | 3 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1924606 | BOY |
| EOY | 3058247 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 24369614 | BOY |
| EOY | 26040244 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10967319 | BOY |
| EOY | 12090755 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 35336933 | BOY |
| EOY | 38130999 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 37261539 | BOY |
| EOY | 41189246 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | 356439 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 2437627 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | true | AccountantCompileOrReview |
| FS Audited | false | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
| Federal Grant Audit Performed | false | FederalGrantAuditPerformed |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Collect Used For Scholar Research | X | CollectUsedForScholarResearch |
| Collect Used For Preservation | X | CollectUsedForPreservation |
| Solicited Assets For Sale | false | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 23136607 | BeginningOfYearBalance |
| Contributions | 254420 | Contributions |
| Investment Earnings Or Losses | 3580277 | InvestmentEarningsOrLosses |
| Other Expenditures | 1294530 | OtherExpenditures |
| End Of Year Balance | 25676774 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 18504535 | BeginningOfYearBalance |
| Contributions | 500806 | Contributions |
| Investment Earnings Or Losses | 5190317 | InvestmentEarningsOrLosses |
| Other Expenditures | 1059050 | OtherExpenditures |
| End Of Year Balance | 23136608 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 29008107 | BeginningOfYearBalance |
| Contributions | 300569 | Contributions |
| Investment Earnings Or Losses | -9370866 | InvestmentEarningsOrLosses |
| Other Expenditures | 1433275 | OtherExpenditures |
| End Of Year Balance | 18504535 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.53000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.47000 | PermanentEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
| Are Related Orgs Listed Schedule R | false | AreRelatedOrgsListedScheduleR |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6256165 | OtherCostOrOtherBasis |
| Depreciation | 2556035 | Depreciation |
| Book Value | 3700130 | BookValue |
Leasehold Improvements LeaseholdImprovements
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 6016860 | OtherCostOrOtherBasis |
| Depreciation | 2535830 | Depreciation |
| Book Value | 3481030 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 788799 | OtherCostOrOtherBasis |
| Depreciation | 574229 | Depreciation |
| Book Value | 214570 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 134177 | OtherCostOrOtherBasis |
| Depreciation | 117979 | Depreciation |
| Book Value | 16198 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 7411928 | TotalOfBookValueLandBuildings |
Other Assets OtherAssets (4 entries)
| DescriptionDescription | Book ValueBookValue |
|---|---|
| Space developement costs | 1110317 |
| Due from the Unexpended Income Fund | 234731 |
| Due from R.R. Bringhurst & Co., Inc. | 2604251 |
| Due from Lot Holders' Funds | -3125 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | 3946174 | TotalBookValueOtherAssets |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Rounding | Description |
| Amount | $3 | Amount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 3 | TotalOfAmounts |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (5 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Part X | Part X : FIN48 Footnote | The Company adopted FASB ASC 740-10 (formerly FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes), as of January 1, 2009. Management has evaluated the impact of this standard on its financial statements and believes that there are no uncertain tax positions and the effects of adopting this standard is not material to the Company's financial position or change in net assets.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, 2010 and 2009. |
| Part XI, Line 8 | Part XI, Line 8: Other Changes in Net Assets or Fund Balances | PERMANENT FUND TRUSTS CREATED OR INCREASED $131763 Niche Sale Fund additions $4534 PRENEED FUND Losses IN DEFERRED REVENUE $0 PRENEED FUND INT & DIV IN DEFERRED REVENUE $ -2146 PRENEED FUND GAINS IN DEFERRED REVENUE $ -18725 |
| Part V, Line 4 | 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 III, Line 4 | 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 III, Line 1a | 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. |
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 | false | SeverancePayment |
| Supplemental Nonqual Retire Plan | false | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | false | EquityBasedCompArrangement |
Form990 Schedule J Part II Form990ScheduleJPartII (2 entries)
| Base Compensation Filing OrgBaseCompensationFilingOrg | Other Compensation Filing OrgOtherCompensationFilingOrg | Total Compensation Filing OrgTotalCompensationFilingOrg | Bonus Filing OrgBonusFilingOrg | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg |
|---|---|---|---|---|
| Thomas B Helm | ||||
| 6058 | 14914 | 20972 | ||
| ALEXANDER L HOSKINS | ||||
| 190000 | 205322 | 5239 | 10083 | |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| R R Bringhurst & Co Inc | |||
| Common directors | 856493 | Cemetery sales commission | true |
| Maza & David Patricia David | |||
| Directors wife | 11741 | Legal fees | false |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| Form 990, Part VI, Line 19 | 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 VI, Line 15b | Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | 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. A comparability study was performed in 2010 by an independent certified public accounting firm using Forms 990 of other similar organizations. This study was 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.The Board approves the President's compensation only. Currently, there are no other key employees or officers. |
| Form 990, Part VI, Line 12c | 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 11 | Form 990, Part VI, Line 11: Form 990 Review Process | The Organization's Treasurer reviews the Form 990 prior to its filing. |
| Form 990, Part VI, Line 7a | Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body | As described above, the member/shareholders of West Laurel Hill Cemetery Company elect the Board of Directors of the corporation annually. |
| Form 990, Part VI, Line 6 | Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder | West Laurel Hill Cemetery Company is a PA nonprofit corporation with members that since the formation of the corporation are referred to as shareholders. The members/shareholders manage the corporation and are responsible to elect the Board of Directors of the corporation annually. The member/shareholders have no financial rights in the income or assets of the corporation of any kind. |
| Form 990, Part VI, Line 2 | 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 |
Schedule R IRS990ScheduleR
Form990 Schedule R Part II Form990ScheduleRPartII (3 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Exempt Code SectionExemptCodeSection | Public Charity StatusPublicCharityStatus | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrgControlledOrg |
|---|---|---|---|---|---|---|---|---|---|---|
| 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 |
| Laurel Hill Cemetery Company | ||||||||||
| 215 Belmont Avenue | Bala Cynwyd | PA | 19004 | 230790760 | Cemetery | PA | 501(c)13 | N/A | NA | false |
| 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 |
Form990 Schedule R Part IV Form990ScheduleRPartIV (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivityPrimaryActivity | Legal Domicile StateLegalDomicileState | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Type Of EntityTypeOfEntity | Share Of Total IncomeShareOfTotalIncome | Share Of EOY AssetsShareOfEOYAssets | Percentage OwnershipPercentageOwnership |
|---|---|---|---|---|---|---|---|---|---|---|---|
| James H Turner Funeral Home Inc | |||||||||||
| 225 Belmont Avenue | Bala Cynwyd | PA | 19004 | 204042020 | Funeral Home | PA | RR Bringhurst & Co Inc | C Corp. | 75251 | 155290 | 1.00000 |
| RR Bringhurst & Co Inc | |||||||||||
| 225 Belmont Avenue | Bala Cynwyd | PA | 19004 | 232789026 | Funeral Home | PA | West Laurel Hill Cemetery Company | C Corp. | 1081581 | 436192 | 1.00000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Ann Rents Royalties | true | ReceiptOfIntAnnRentsRoyalties |
| Gift Grant Or Cap Contr To Other Org | false | GiftGrantOrCapContrToOtherOrg |
| Gift Grant Or Cap Contr Fr Other Org | false | GiftGrantOrCapContrFrOtherOrg |
| Loans Or Guarantees To Other Org | true | LoansOrGuaranteesToOtherOrg |
| Loans Or Guarantees From Other Org | true | LoansOrGuaranteesFromOtherOrg |
| Sale Of Assets To Other Org | false | SaleOfAssetsToOtherOrg |
| Purchase Of Assets From Other Org | false | PurchaseOfAssetsFromOtherOrg |
| Exchange Of Assets | false | ExchangeOfAssets |
| Rental Of Facilities To Other Orgs | true | RentalOfFacilitiesToOtherOrgs |
| Rental Of Facilities Fr Other Orgs | false | RentalOfFacilitiesFrOtherOrgs |
| Perform Of Services For Other Orgs | true | PerformOfServicesForOtherOrgs |
| Perform Of Services By Other Orgs | false | PerformOfServicesByOtherOrgs |
| Sharing Of Facilities | true | SharingOfFacilities |
| Sharing Of Paid Employees | true | SharingOfPaidEmployees |
| Reimbursement Paid To Other Org | true | ReimbursementPaidToOtherOrg |
| Reimbursement Paid By Other Org | true | ReimbursementPaidByOtherOrg |
| Other Transfer To Other Org | true | OtherTransferToOtherOrg |
| Other Transfer From Other Org | true | OtherTransferFromOtherOrg |
Transactions Related Orgs Table TransactionsRelatedOrgsTable (8 entries)
| Transaction TypeTransactionType | Amount InvolvedAmountInvolved | Method Of Amt DeterminationMethodOfAmtDetermination |
|---|---|---|
| RR Bringhurst & Co Inc | ||
| r | 45000 | cash repayment |
| RR Bringhurst & Co Inc | ||
| q | 210000 | cash transfer |
| RR Bringhurst & Co Inc | ||
| o | 10925 | cost |
| RR Bringhurst & Co Inc | ||
| n | 7200 | hours worked |
| RR Bringhurst & Co Inc | ||
| k | 856493 | agreement |
| RR Bringhurst & Co Inc | ||
| i | 80004 | $6,667/mth |
| RR Bringhurst & Co Inc | ||
| e | 2604251 | Cost |
| RR Bringhurst & Co Inc | ||
| a | 80004 | Cost |