| Return Reference | Explanation |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | BY LAW, CEMETERY ASSOCIATIONS MAY ACQUIRE, OWN, MANAGE, AND CONTROL CEMETERIES. CEMETERY ASSOCIATIONS MUST BE ORGANIZED IN ACCORDANCE WITH THE NON-PROFIT CORPORATE LAWS. ASSOCIATIONS MAY NOT BE ORGANIZED TO ENGAGE IN SPECULATION IN CEMETERY LOTS AND PROPERTY, OR OPERATING FOR PRIVATE GAIN, EITHER DIRECTLY OR INDIRECTLY, OF ANY ASSOCIATION MEMBER. THE ASSOCIATION'S BOARD OF DIRECTORS AND/OR TRUSTEES MUST HOLD AN ANNUAL ASSOCIATION MEETING AT WHICH IT MUST ACCEPT AN ANNUAL FINANCIAL STATEMENT THAT CONTAINS AND ACCOUNTING OF ASSOCIATION INCOME AND EXPENSES FOR THE PRECEDING FISCAL YEAR AND AN ACCOUNTING OF ASSOCIATION ASSETS. CEMETERY ASSOCIATIONS MAY ENACT BYLAWS PROVIDING FOR THE CARE AND MANAGEMENT OF ALL BURIAL LOTS, AND THE PROTECTION OF ALL SHRUBS, TREES, FENCES AND MONUMENTS. THE INCORPORATORS, ORGANIZERS, OR MEMBERS OF AN ASSOCIATION, OR, IF NONE ARE LIVING, THE OWNERS OF THE BURIAL LOTS, BY A MAJORITY OF VOTE, AMY AMEND THE ARTICLES OF ASSOCIATION OR BYLAWS. ASSOCIATIONS MAY RECEIVE AND HOLD IN TRUST DONATIONS THAT MUST BE INVESTED AS THE LAW REQUIRES FOR THE INVESTMENT OF TRUST FUNDS, EXCEPT WHEN THE DONORS OTHERWISE AUTHORIZE. ASSOCIATION OFFICERS, DIRECTORS, OR TRUSTEES MAY NOT SERVE AS AN OFFICER, DIRECTOR, OR TRUSTEE OF ANY OTHER COMPANY THAT MANAGES OR OPERATES ANY ASPECT OF THE CEMETERY. |
| FORM 990, PAGE 2, PART III, LINE 4A | BY LAW, CEMETERY ASSOCIATIONS MAY ACQUIRE, OWN, MANAGE, AND CONTROL CEMETERIES. CEMETERY ASSOCIATIONS MUST BE ORGANIZED IN ACCORDANCE WITH THE NON-PROFIT CORPORATE LAWS. ASSOCIATIONS MAY NOT BE ORGANIZED TO ENGAGE IN SPECULATION IN CEMETERY LOTS AND PROPERTY, OR OPERATING FOR PRIVATE GAIN, EITHER DIRECTLY OR INDIRECTLY, OF ANY ASSOCIATION MEMBER. THE ASSOCIATION'S BOARD OF DIRECTORS AND/OR TRUSTEES MUST HOLD AN ANNUAL ASSOCIATION MEETING AT WHICH IT MUST ACCEPT AN ANNUAL FINANCIAL STATEMENT THAT CONTAINS AND ACCOUNTING OF ASSOCIATION INCOME AND EXPENSES FOR THE PRECEDING FISCAL YEAR AND AN ACCOUNTING OF ASSOCIATION ASSETS. CEMETERY ASSOCIATIONS MAY ENACT BYLAWS PROVIDING FOR THE CARE AND MANAGEMENT OF ALL BURIAL LOTS, AND THE PROTECTION OF ALL SHRUBS, TREES, FENCES AND MONUMENTS. THE INCORPORATORS, ORGANIZERS, OR MEMBERS OF AN ASSOCIATION, OR, IF NONE ARE LIVING, THE OWNERS OF THE BURIAL LOTS, BY A MAJORITY OF VOTE, AMY AMEND THE ARTICLES OF ASSOCIATION OR BYLAWS. ASSOCIATIONS MAY RECEIVE AND HOLD IN TRUST DONATIONS THAT MUST BE INVESTED AS THE LAW REQUIRES FOR THE INVESTMENT OF TRUST FUNDS, EXCEPT WHEN THE DONORS OTHERWISE AUTHORIZE. ASSOCIATION OFFICERS, DIRECTORS, OR TRUSTEES MAY NOT SERVE AS AN OFFICER, DIRECTOR, OR TRUSTEE OF ANY OTHER COMPANY THAT MANAGES OR OPERATES ANY ASPECT OF THE CEMETERY. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE TREASURER REVIEWS THE FORM 990 BEFORE FILING. |
| FORM 990, PAGE 6, PART VI, LINE 19 | DOCUMENTS ARE AVAILABLE UPON REQUEST. |
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