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 4: Description of Significant Changes to Organizational Documents | In 2015, WLHCC amended and restated its Articles of Incorporation to reflect a change to a nonmembership corporation governed by a Board of Directors. In connection with this change, the corporation amended and restated its Bylaws to reflect the new structure and to provide for two classes of Directors and certain quorum and voting approval requirements. |
| Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder | In 2015, West Lauel Hill Cemetery Company amended and restated its Articles of Incorporation to provide that it is a nonmembership corporation. Prior to the amendment, the corporation had members, which were referred to as shareholders. The shareholders elected the members of the Board of Directors and certain corporate actions required unanimous shareholder approval. The members/shareholders had no financial rights in the income or assets of the corporation. |
| Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body | In 2015, West Laurel Hill Cemetery Company amended and restated its Articles of Incorporation to provide that it is a nonmembership corporation. Prior to the amendment, the corporation had members, which were referred to as shareholders. The shareholders elected the members of the Board of Directors at the annual meeting of the shareholders. |
| Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders | In 2015, West Laurel Hill Cemetery Company amended and restated its Articles of Incorporation to provide that it is a nonmembership corporation. Prior to the amendment, the corporation had members, which were referred to as shareholders. The following corporate actions required the unanimous approval of the shareholders: (1) dissolution of the corporation;(2) the merger, consolidation, reorganization, conversion or division of or with the Corporation into another corporation or legal entity of any kind;(3) any amendment of the Corporation's Articles of Incorporation; or(4) the sale, exchange or transfer of all, or substantially all, of the assets of the Corporation.In addition, changes to certain Articles in the Bylaws affecting shareholder rights were required to be approved by a majority of the shareholders. Each shareholder was entitled to one vote for each share owned as recorded on the books of the corporation. |
| 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 and financial statements are held in the main office of West Laurel Hill Cemetery and are available for review upon request. |
| Form 990, Part IX, Line 24e: Other Expenses | Bad debts: Column (A) - Total = $-6006; Column (B) - Program Services = $-6006; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Bank Charges: Column (A) - Total = $39103; Column (B) - Program Services = $0; Column (C) - Management & General = $39103; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Burial vaults Jewish supplies: Column (A) - Total = $1137; Column (B) - Program Services = $1137; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Cem. Maint. - Auto supplies: Column (A) - Total = $31129; Column (B) - Program Services = $31129; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Cem. Maint. - Garage: Column (A) - Total = $24120; Column (B) - Program Services = $24120; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Cem. Maint. - Landscape/Green: Column (A) - Total = $36069; Column (B) - Program Services = $36069; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Communications: Column (A) - Total = $27025; Column (B) - Program Services = $27025; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Cost of lots - Garden of Peace: Column (A) - Total = $9967; Column (B) - Program Services = $9967; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Cost of lots. - Pines Terrace: Column (A) - Total = $55014; Column (B) - Program Services = $55014; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Crematory supplies: Column (A) - Total = $8052; Column (B) - Program Services = $8052; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Dues, subscriptions, public.: Column (A) - Total = $15505; Column (B) - Program Services = $15505; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Employment advertising fees: Column (A) - Total = $120; Column (B) - Program Services = $0; Column (C) - Management & General = $120; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Greenhouse supplies - Endow: Column (A) - Total = $29668; Column (B) - Program Services = $29668; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Greenhouse supplies - Liv Care: Column (A) - Total = $4413; Column (B) - Program Services = $4413; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Holiday supplies - Endow: Column (A) - Total = $20887; Column (B) - Program Services = $20887; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Interments supplies: Column (A) - Total = $15530; Column (B) - Program Services = $15530; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Landscaping supplies - Endow: Column (A) - Total = $27750; Column (B) - Program Services = $27750; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Landscaping supplies - Liv Car: Column (A) - Total = $550; Column (B) - Program Services = $550; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Lot care supplies - Endow: Column (A) - Total = $3373; Column (B) - Program Services = $3373; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Miscellaneous contract expense: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Miscellaneous expenses: Column (A) - Total = $15859; Column (B) - Program Services = $15859; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Office equip. repairs & maint.: Column (A) - Total = $8347; Column (B) - Program Services = $8347; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Officers' expense reimburs.: Column (A) - Total = $11550; Column (B) - Program Services = $0; Column (C) - Management & General = $11550; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Postage and Shipping: Column (A) - Total = $5122; Column (B) - Program Services = $0; Column (C) - Management & General = $5122; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Real estate taxes: Column (A) - Total = $55419; Column (B) - Program Services = $55419; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Sales materials & supplies: Column (A) - Total = $102; Column (B) - Program Services = $0; Column (C) - Management & General = $102; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Temporary help: Column (A) - Total = $13919; Column (B) - Program Services = $13919; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Training: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Urns supplies: Column (A) - Total = $689; Column (B) - Program Services = $689; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Form 990, Part IX, Line 24e: Other Expenses | Use of autos: Column (A) - Total = $1190; Column (B) - Program Services = $1190; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 |
| Other Changes In Net Assets Or Fund Balances - Other Increases | niche fund additions = $1750 |
| Other Changes In Net Assets Or Fund Balances - Other Increases | permanent fund trust created = $238095 |
| Other Changes In Net Assets Or Fund Balances - Other Decreases | PRENEED FUND GAINS IN DEFERRED REVENUE = -$88023 |
| Other Changes In Net Assets Or Fund Balances - Other Decreases | PRENEED FUND INT & DIV IN DEFERRED REVENUE = -$0 |
| Other Changes In Net Assets Or Fund Balances - Other Increases | PRENEED FUND INT., DIV. & (FEES) IN DEFERRED REVENUE = $12523 |
| Other Changes In Net Assets Or Fund Balances - Other Decreases | PRENEED FUND UNREAL. GAINS IN DEF. REV. = -$0 |
| Other Changes In Net Assets Or Fund Balances - Other Increases | PRENEED FUND UNREAL. LOSSES IN DEF. REV. = $161947 |
| Other Changes In Net Assets Or Fund Balances - Other Decreases | Rounding = -$0 |
| Other Changes In Net Assets Or Fund Balances - Other Increases | Rounding = $4 |
| Software ID: | 15000324 |
| Software Version: | 2015v2.0 |