Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| 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 |
| Form 990, Part VI, Line 11b: Form 990 Review Process | The Organization's Treasurer reviews the Form 990 prior to its filing. |
| 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 15a: Compensation Review & Approval Process - CEO, Top Management | 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. Comparability studies were performed in 2007, 2010 and 2012 by an independent certified public accounting firm using Forms 990 of other similar organizations. These studies were 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.In accordance with the conflict of interest policy, board members that are not Company employees review and approve the job description and compensation of board members that are also employees of the Company annually. In order to avoid the appearance of impropriety, in addition, Director Logan Smith, brother of Wilson Smith, was excluded from the approval of Wilson Smith's job description and compensation. Director Kimber David, brother of Clifford David, Jr., was excluded from the approval of Clifford C. David, Jr.'s job description and compensation.An independent certified public accounting firm prepared a separate compensation analysis to determine the reasonableness of the above board member/employee compensation. |
| Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees | 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. Comparability studies were performed in 2007, 2010 and 2012 by an independent certified public accounting firm using Forms 990 of other similar organizations. These studies were used in the consideration of the key employees' past, current and future compensation packages. The compensation of the key employees is determined annually by management and is approved by the Board as part of the annual budget approval process. |
| Form 990, Part VI, Line 19: Other Organization Documents Publicly Available | Governing documents, conflict of interest policy and financial statements are held in the main office of West Laurel Hill Cemetery Company and are available for review upon request. |
| Other Changes In Net Assets Or Fund Balances - Other Increases | Trusts created or increased during year = $230128 |
| Form 990, Part I, Line 1 - Activities | The filing organization is a trust for the care and maintenance of cemetery lots in West Laurel Hill Cemetery. The organization does not have a Board of Directors and responses to corporate governance questions are responses of West Laurel Hill Cemetery Company, an organization exempt from Federal income tax pursuant to Section 501(c)(13) of the Internal Revenue Code of 1986, as amended. |
| Software ID: | 15000324 |
| Software Version: | 2015v2.0 |