BELLEFONTAINE CEMETERY ASSOCIATION: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- BELLEFONTAINE CEMETERY ASSOCIATION (EIN 43-0177690)
- Tax period
- 2010-01-01 to 2010-12-31
- Filed
- 2011-07-22
- IRS object ID
- 201142039349300319
- 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 | 2011-07-22T14:31:09-05:00 | 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 | ANDERS MINKLER & DIEHL 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 | 2010-01-01 | 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 | 2011-06-30 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | MICHAEL EVANS | Name |
| Phone | 3146555500 | 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) |
|---|---|---|
| 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 | 13804818 | 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 | 15 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 14 | NbrIndependentVotingMembers |
| Total Nbr Employees | 22 | 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 | 121959 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 233581 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 3138140 | InvestmentIncomePriorYear |
| Investment Income Current Year | 1230817 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 1586186 | OtherRevenuePriorYear |
| Other Revenue Current Year | 1600068 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 4846285 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3064466 | 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 | 1062997 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1202561 | 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 | 2519507 | OtherExpensePriorYear |
| Other Expenses Current Year | 2440767 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 3582504 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3643328 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1263781 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -578862 | RevenuesLessExpensesCY |
| Total Assets BOY | 93776673 | TotalAssetsBOY |
| Total Assets EOY | 97283347 | TotalAssetsEOY |
| Total Liabilities BOY | 375857 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 380412 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 93400816 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 96902935 | 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 |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | 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 | 0 | 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 | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 39 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 0 | ComplianceWithBackupWitholding |
| Number Of Employees | 22 | 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 | 15 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 14 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 1 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | 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 (17 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 | 3750 | 0 | 0 | |
| THOMAS R COLLINS III | ||||||
| TRUSTEE | 1.00 | X | 2250 | 0 | 0 | |
| RICHARD G ENGELSMANN | ||||||
| TRUSTEE | 1.00 | X | 2500 | 0 | 0 | |
| STEPHEN C JONES | ||||||
| SECRETARY/EXECUTIVE COMMIT | 3.00 | X | 8250 | 0 | 0 | |
| HUGH SCOTT III | ||||||
| TRUSTEE | 1.00 | X | 2500 | 0 | 0 | |
| DONALD H STREETT | ||||||
| EXECUTIVE COMMITTEE | 3.00 | X | 0 | 0 | 0 | |
| JANE S MACKEY | ||||||
| TRUSTEE | 1.00 | X | 1250 | 0 | 0 | |
| CHARLES E CLAGGETT JR | ||||||
| TRUSTEE | 1.00 | X | 3250 | 0 | 0 | |
| CAROL F SHEPLEY | ||||||
| TRUSTEE | 1.00 | X | 3250 | 0 | 0 | |
| RICHARD T LAMMERT | ||||||
| TRUSTEE | 1.00 | X | 3000 | 0 | 0 | |
| MEREDITH C JONES III | ||||||
| TRUSTEE | 1.00 | X | 2000 | 0 | 0 | |
| EUGENE J MACKEY III | ||||||
| TRUSTEE | 1.00 | X | 4250 | 0 | 0 | |
| LUCIEN R FOUKE JR | ||||||
| CHAIRMAN/EXECUTIVE COMMITT | 6.00 | 7426 | 0 | 0 | X | |
| MICHAEL L CRAWFORD | ||||||
| TREASURER/EXECUTIVE COMMIT | 2.00 | 8500 | 0 | 0 | X | |
| VALERIE P TERRY | ||||||
| VICE CHAIRPERSON/EXECUTIVE | 2.00 | 6750 | 0 | 0 | X | |
| KEVIN HUNTER | ||||||
| SUPERINTENDENT | 50.00 | 73400 | 0 | 5920 | X | |
| NANCY J YLVISAKER | ||||||
| PRESIDENT | 50.00 | 141882 | 0 | 11300 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 274208 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 17220 | 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 (4 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| MIDWEST LANDSCAPE SOLUTIONS LLC | |||||
| 307 BUCKINGTON ST | COTTLEVILLE | MO | 63376 | LANDSCAPE | 279345 |
| JP MORGAN CHASE BANK NA | |||||
| 270 PARK AVENUE | NEW YORK | NY | 10017 | INVESTMENT MANAGEMENT | 108937 |
| SECURITAS SECURITY SERVICES USAINC | |||||
| 12672 COLLECTIONS CENTER DR | CHICAGO | IL | 60693 | SECURITY | 106055 |
| DAVEY TREE EXPERT COMPANY INC | |||||
| PO BOX 94532 | CLEVELAND | OH | 44101 | LANDSCAPE | 102716 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 4 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (5 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|
| INTERMENTS | 70860 | 70860 |
| MARKERS AND URNS | 69280 | 69280 |
| SALE OF LOTS & GRAVES | 35986 | 35986 |
| CARE OF LOTS | 28036 | 28036 |
| ENDOWED CARE FUND TRUS | 26019 | 26019 |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3400 | TotalRevenueColumn |
| Related Or Exempt Function Income | 3400 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 233581 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1262587 | TotalRevenueColumn |
| Exclusion | $1,262,587 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 10708582 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 10740352 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -31770 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -31770 | TotalRevenueColumn |
| Exclusion | -$31,770 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc (3 entries)
| DescriptionDescription | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|
| 481(A) ADJUSTEMENT | 1559707 | 1559707 |
| INSURANCE REIMBURSEMEN | 24715 | 24715 |
| MISCELLANEOUS | 15646 | 15646 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 1600068 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3064466 | TotalRevenueColumn |
| Related Or Exempt Function Income | 1833649 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $1,230,817 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 274208 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 687597 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 38290 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 134354 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 68112 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 80211 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 53369 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 145717 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 59597 | Total |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 99053 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 86043 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 19289 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 154290 | Total |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 12550 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 357130 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 90423 | Total |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| IRRIGATION & LANDSCAPIN | 488357 |
| EQUIPMENT & MAINTENANCE | 343985 |
| EXP TO ENHANCE CEMETERY | 290000 |
| SECURITY SERVICES | 118058 |
| COST OF MARKERS, URNS, | 31926 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10769 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3643328 | Total |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 27621796 | BOY |
| EOY | 4711840 | EOY |
Inventories For Sale Or Use InventoriesForSaleOrUse
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1622036 | BOY |
| EOY | 2172090 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 10686 | BOY |
| EOY | 11860 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 11089866 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1425596 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8614278 | BOY |
| EOY | 9664270 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 55672623 | BOY |
| EOY | 80466946 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 235254 | BOY |
| EOY | 256341 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 93776673 | BOY |
| EOY | 97283347 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 375857 | BOY |
| EOY | 375362 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 5050 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 375857 | BOY |
| EOY | 380412 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 93175731 | BOY |
| EOY | 96656213 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 225085 | BOY |
| EOY | 246722 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 93400816 | BOY |
| EOY | 96902935 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 93776673 | BOY |
| EOY | 97283347 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | X | InfoInScheduleOPartXI |
| Reconcilation Revenue Expenses | -578862 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 4080981 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2252740 | OtherCostOrOtherBasis |
| Book Value | 2252740 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 8510795 | OtherCostOrOtherBasis |
| Depreciation | 1186255 | Depreciation |
| Book Value | 7324540 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 326331 | OtherCostOrOtherBasis |
| Depreciation | 239341 | Depreciation |
| Book Value | 86990 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 9664270 | TotalOfBookValueLandBuildings |
| Total Revenue | 3064466 | TotalRevenue |
| Total Expenses | 3643328 | TotalExpenses |
| Excess Or Deficit For Year | -578862 | ExcessOrDeficitForYear |
| Net Unrealized GL On Investments | 5640688 | NetUnrealizedGLOnInvestments |
| Other | -$1,559,707 | OtherAmount |
| Total Adjustments | 4080981 | TotalAdjustments |
| Excess Or Deficit Per FS | 3502119 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 7145447 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 5640688 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 5640688 | RevenueNotRptdF990 |
| Revenue Subtotal | 1504759 | RevenueSubtotal |
| Other Revenues Not Included | 1559707 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 1559707 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 3064466 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 3643328 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 3643328 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 3643328 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| PART XI, LINE 8 - OTHER ADJUSTMENTS: | IRC SECTION 481A ADJUSTMENT - YEAR 2 ADJUSTMENT -1,559,707. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | IRC SECTION 481A ADJUSTMENT - YEAR 2 ADJUSTMENT 1,559,707. |
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 |
| Base Compensation Filing Org | 141882 | 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 | 11300 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 0 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 153182 | 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 | 12240 | AmountOfTransaction |
| Description Of Transaction | IND. CONTRACTOR - MRS. SHEPLEY WAS COMPENSATED AS AN INDEPENDENT CONTRACTOR TO GIVE PRESENTATIONS ON THE HISTORY OF BELLEFONTAINE CEMETERY. | DescriptionOfTransaction |
| Sharing Of Revenues | 0 | SharingOfRevenues |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| IdentifierIdentifier | ExplanationExplanation | Return ReferenceReturnReference |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | MRS. JANE MACKEY AND MR. EUGENE MACKEY HAVE A FAMILY RELATIONSHIP. MR. EUGENE MACKEY IS MRS. JANE MACKEY'S BROTHER-IN-LAW. | |
| 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. | |
| THE CONFLICT OF INTEREST POLICY IS REVIEWED ON AN ANNUAL BASIS. | FORM 990, PART VI, SECTION B, LINE 12C | |
| 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 B, LINE 15 | |
| THE FORM 990 AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST. | FORM 990, PART VI, SECTION C, LINE 19 | |
| CHANGES IN NET ASSETS OR FUND BALANCES: | NET UNREALIZED GAINS ON INVESTMENTS: 5,640,688. IRC SECTION 481A ADJUSTMENT - YEAR 2 ADJUSTMENT -1,559,707. TOTAL TO FORM 990, PART XI, LINE 5: 4,080,981. | FORM 990, PART XI, LINE 5: |