TY 2015 Form 990

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(1) DAVID SUNDERLAND......................................................................
TRUSTEE

1.00
.................

2,400

(2) PAM SUNDERLAND......................................................................
VICE PRESIDE

1.00
.................

2,400

(3) DAVID STUDEBAKER......................................................................
SECRETARY

1.00
.................

2,400

(4) WILLIAM HIBNER JR......................................................................
PRESIDENT

1.00
.................

2,400

(5) JUDY DODGE......................................................................
TRUSTEE

1.00
.................

2,400

(6) PETER BREIDENBACH......................................................................
TREASURER

1.00
.................

2,300

(A)
Name and Title

(B)
Average hours per week (list any hours for related organizations below dotted line)

(D)
Reportable compensation from the organization (W- 2/1099-MISC)

(E)
Reportable compensation from related organizations (W- 2/1099-MISC)

(F)
Estimated amount of other compensation from the organization and related organizations

(A)
Name and business address

(B)
Description of services

Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization MediumBullet


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register ...	2d


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......	1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................	2e
3	Subtract line 2e from line 1..................	3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................	4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......	5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........	1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................	2e
3	Subtract line 2e from line 1...................	3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................	4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......	5

- TIN:

SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2015

Open to Public
Inspection

Name of the organization

THE DAYTON MEMORIAL PARK AND CEMETE

Employer identification number

31-0258130

Return Reference	Explanation
FORM 990, PAGE 6, PART VI, LINE 2	PAM SUNDERLAND PRESIDENT WIFE DAVID SUNDERLAND TRUSTEE HUSBAND
FORM 990, PAGE 6, PART VI, LINE 6	EACH PERSON WHO PURCHASES BURIAL RIGHTS IS DEEMED TO BE A VOTING MEMBER OF THE ASSOCIATION. INDIVIDUALS WHO HAVE PURCHASED RIGHTS WITHIN THE LAST YEAR ARE ENTITLED TO VOTE AT THE ANNUAL MEETING IN JULY. IF THEY CHOOSE NOT TO ATTEND, THEIR SIGNED PROXIES ARE VOTED ON THEIR BEHALF BY A PROXY COMMITTEE
FORM 990, PAGE 6, PART VI, LINE 7A	BOARD MEMBERS ARE ELECTED BY THE MEMBERS AT THE ANNUAL MEETING
FORM 990, PAGE 6, PART VI, LINE 7B	ALL ACTIONS TAKEN BY THE BOARD DURING THE PAST YEAR ARE RATIFIED BY THE MEMBERS AT THE ANNUAL MEETING
FORM 990, PAGE 6, PART VI, LINE 11B	A COPY OF FORM 990 IS PROVIDED TO AND REVIEWED WITH THE BOARD OF TRUSTEES BY THE TREASURER OF THE BOARD PRIOR TO FILING. UPON APPROVAL BY THE BOARD OF TRUSTEES, THE FORM 990 IS THEN FILED
FORM 990, PAGE 6, PART VI, LINE 12C	EACH TRUSTEE, KEY EMPLOYEE, AND OTHER DESIGNATED EMPLOYEE IS REQUIRED TO COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM EACH YEAR IN JANUARY.
FORM 990, PAGE 6, PART VI, LINE 15A	THE PROCESS FOR DETERMINING COMPENSATION OF THE TOP MANAGEMENT, OFFICIALS, AND KEY EMPLOYEES, SHALL INCLUDE A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, USE AND CONSIDERATION OF COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION
FORM 990, PAGE 6, PART VI, LINE 15B	THE PROCESS FOR DETERMINING COMPENSATION OF THE TOP MANAGEMENT, OFFICIALS, AND KEY EMPLOYEES, SHALL INCLUDE A REVIEW AND APPROVAL BY INDEPENDENT PERSONS, USE AND CONSIDERATION OF COMPARABILITY DATA, AND CONTEMPORANEOUS SUBSTANTIATION OF THE DELIBERATION AND DECISION
FORM 990, PAGE 6, PART VI, LINE 19	GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART IX, LINE 24E	PERPETUAL CARE FUND 29,331 0 0 INSCRIPTIONS & NICHE PLAT 24,484 0 0 INSURANCE 18,138 0 0 UTILITIES 14,876 0 0 REAL ESTATE TAXES 9,656 0 0 SERVICE CHARGES 7,426 0 0 TELEPHONE 7,007 0 0 CRYPTS AND LOTS 5,786 0 0 SALES TRAINING 4,950 0 0 CLEANING 4,744 0 0 GAS, OIL, FUEL 4,529 0 0 SECURITY 4,069 0 0 MISCELLANEOUS 2,183 0 0 LICENSE AND FEES 1,383 0 0 POSTAGE 1,336 0 0 BAD DEBT EXPENSE 1,100 0 0 DUES AND SUBSCRIPTIONS 555 0 0 SCRAPPED ASSETS 218 0 0

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2015

Additional Data

Software ID:
Software Version:

1	Briefly describe the organization’s mission or most significant activities: OPERATIONS DIRECTLY RELATED TO THE OPERATION AND MAINTENANCE OF THE CEMETERY AND MAUSOLEUM, SAID OPERATIONS FOR THE INTERMENT OF THE DEAD
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	6
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	6
5	Total number of individuals employed in calendar year 2015 (Part V, line 2a) ......	5	13
6	Total number of volunteers (estimate if necessary) .............	6
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	0
b	Net unrelated business taxable income from Form 990-T, line 34 .........	7b

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........		0
9	Program service revenue (Part VIII, line 2g) .........	889,445	949,673
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	9,052	-1,983
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)		0
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	898,497	947,690
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....		0
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)	532,186	461,997
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	438,840	479,605
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	971,026	941,602
19	Revenue less expenses. Subtract line 18 from line 12.......	-72,529	6,088
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	1,702,395	1,675,894
21	Total liabilities (Part X, line 26).............	673,395	640,806
22	Net assets or fund balances. Subtract line 21 from line 20.....	1,029,000	1,035,088

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 941,602 including grants of $ ) (Revenue $ 949,673 )
	OPERATES AND MAINTAINS A CEMETERY AND MAUSOLEUM FOR THE INTERMENT OF THE DEAD

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses941,602

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	14,300

(A) Name and business address	(B) Description of services	(C) Compensation





2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization

1a	Federated campaigns..	1a
b	Membership dues..	1b
c	Fundraising events..	1c
d	Related organizations	1d
e	Government grants (contributions)	1e

f	All other contributions, gifts, grants, and similar amounts not included above	1f

g	Noncash contributions included in lines 1a-1f:$
h Total.Add lines 1a-1f.......

		Business Code
2a	CEMETERY SALES & FEES	949,673	949,673
b
c
d
e
f	All other program service revenue.
g Total.Add lines 2a–2f.....		949,673

3 Investment income (including dividends, interest, and othersimilar amounts) ..........			453			453
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss)......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory	300
b	Less: cost or other basis and sales expenses	2,736
c	Gain or (loss)	-2,436
d	Net gain or (loss).....			-2,436	-2,436
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
	a
b	Less: direct expenses ...b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
	a
b	Less: direct expenses ...b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
	a
b	Less: cost of goods sold ..b
c	Net income or (loss) from sales of inventory..
Business Code			Miscellaneous Revenue
11a
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......
12	Total revenue. See Instructions......			947,690	947,237		453

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21
2	Grants and other assistance to individuals in the United States. See Part IV, line 22
3	Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16
4	Benefits paid to or for members
5	Compensation of current officers, directors, trustees, and key employees ....	14,300	14,300
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....
7	Other salaries and wages	387,682	387,682
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	10,857	10,857
9	Other employee benefits .......	7,507	7,507
10	Payroll taxes ...........	41,651	41,651
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	5,745	5,745
c	Accounting ...........	4,200	4,200
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)	4,793	4,793
12	Advertising and promotion ....	15,076	15,076
13	Office expenses .......	9,610	9,610
14	Information technology ......	2,704	2,704
15	Royalties ..
16	Occupancy ...........
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........	10,085	10,085
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..	50,244	50,244
23	Insurance ...
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	WEED CONTROL/MOWING/LANDS	81,895	81,895
b	VAULTS, MONUMENTS, MARKER	79,153	79,153
c	REPAIR/MAINTENANCE	41,082	41,082
d	GROUND SUPPLIES	33,247	33,247
e	All other expenses	141,771	141,771
25	Total functional expenses. Add lines 1 through 24e	941,602	941,602	0	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........			400	1	400
2	Savings and temporary cash investments .........			71,156	2	76,132
3	Pledges and grants receivable, net ......				3
4	Accounts receivable, net .............			45,602	4	58,678
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
					6
7	Notes and loans receivable, net ....				7
8	Inventories for sale or use ........			460,483	8	454,693
9	Prepaid expenses and deferred charges ......				9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	1,393,975
b	Less: accumulated depreciation	10b	757,502	666,322	10c	636,473
11	Investments—publicly traded securities .			85,010	11	68,698
12	Investments—other securities. See Part IV, line 11 .....			357,488	12	368,382
13	Investments—program-related. See Part IV, line 11 ..				13
14	Intangible assets ...............				14
15	Other assets. See Part IV, line 11 ...........			15,934	15	12,438
16	Total assets. Add lines 1 through 15 (must equal line 34)...			1,702,395	16	1,675,894

17	Accounts payable and accrued expenses .....	94,604	17	46,060
18	Grants payable ...		18
19	Deferred revenue .........	345,738	19	355,815
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
	persons. Complete Part II of Schedule L..		22
23	Secured mortgages and notes payable to unrelated third parties ..	233,053	23	238,931
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D		25
26	Total liabilities. Add lines 17 through 25..	673,395	26	640,806

	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets	1,029,000	27	1,035,088
28	Temporarily restricted net assets ...........		28
29	Permanently restricted net assets		29
	Organizations that do not follow SFAS 117 (ASC 958), check here and complete lines 30 through 34.
30	Capital stock or trust principal, or current funds .....		30
31	Paid-in or capital surplus, or land, building or equipment fund ...		31
32	Retained earnings, endowment, accumulated income, or other funds		32
33	Total net assets or fund balances ...........	1,029,000	33	1,035,088
34	Total liabilities and net assets/fund balances ........	1,702,395	34	1,675,894

1	Total number at end of year ....
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ....

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

1a	Land ...	200,463		200,463
b	Buildings	625,085	318,546	306,539
c	Leasehold improvements	174,506	125,148	49,358
d	Equipment ...	393,918	313,806	80,112
e	Other ...
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..				636,472

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

(a) Description of security or category (including name of security)	(b)Book value	(c)Method of valuation: Cost or end-of-year market value
(1)Financial derivatives
(2)Closely-held equity interests
(3)Other (A) MONEY MARKET FUNDS	368,382	F
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)	368,382

1.(a) Description of liability	(b) Book value
(1) Federal income taxes

(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII