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Nonprofiteer
← LAKE VIEW CEMETERY ASSOCIATION

Form 990 for tax year 2022

Filed by LAKE VIEW CEMETERY ASSOCIATION.

Totals

Total revenue
$12,156,614
Total expenses
$10,961,883
Contributions and grants received
$1,297,180
Grants paid
$0
Program service revenue
$9,542,376
Investment income
$1,317,058
Other revenue
$0
Total assets, end of year
$44,698,839
Total liabilities, end of year
$10,830,073
Net assets or fund balances, end of year
$33,868,766
Program services expenses (Part IX)
$0
Management and general expenses
$0
Fundraising expenses
$0
Program service expenses (Part III)
$0

Program services were 0.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $1,297,180

  • 1e · Government grants (contributions)

    $0

  • 1f · All other contributions, gifts and grants

    $0

  • 1g · Noncash contributions included above

    $0

  • 2a · Program service revenue: Lot sales

    total $3,086,013 · related or exempt $3,086,013 · unrelated business $0 · excluded $0

  • 2b · Program service revenue: Burial and cemetery products

    total $3,725,176 · related or exempt $3,725,176 · unrelated business $0 · excluded $0

  • 2c · Program service revenue: Burial and cemetery services

    total $2,726,127 · related or exempt $2,726,127 · unrelated business $0 · excluded $0

  • 2d · Program service revenue: Miscellaneous sales

    total $5,060 · related or exempt $5,060 · unrelated business $0 · excluded $0

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $864,954 · related or exempt $0 · unrelated business $0 · excluded $864,954

  • 4 · Income from investment of tax-exempt bond proceeds

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 5 · Royalties

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $6,972,590 · other assets $1,800

  • 7b · Less cost or other basis and sales expenses

    securities $6,522,286 · other assets $0

  • 7c · Gain or loss

    securities $450,304 · other assets $1,800

  • 7d · Net gain or loss

    total $452,104 · related or exempt $0 · unrelated business $0 · excluded $452,104

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 11e · Other revenue, total

    $0

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $0

  • 2 · Grants to domestic individuals

    total $0

  • 3 · Grants to foreign organizations and individuals

    total $0

  • 4 · Benefits paid to or for members

    total $0

  • 5 · Compensation of officers, directors and key employees

    total $453,273

  • 6 · Compensation of disqualified persons

    total $0

  • 7 · Other salaries and wages

    total $3,270,809

  • 8 · Pension plan contributions

    total $112,376

  • 9 · Other employee benefits

    total $543,617

  • 10 · Payroll taxes

    total $544,735

  • 11a · Fees: management

    total $0

  • 11b · Fees: legal

    total $27,098

  • 11c · Fees: accounting

    total $30,500

  • 11d · Fees: lobbying

    total $0

  • 11e · Fees: professional fundraising services

    total $0

  • 11f · Fees: investment management

    total $138,182

  • 11g · Fees: other

    total $152,010

  • 12 · Advertising and promotion

    total $229,488

  • 13 · Office expenses

    total $229,381

  • 14 · Information technology

    total $30,873

  • 15 · Royalties

    total $0

  • 16 · Occupancy

    total $1,171,691

  • 17 · Travel

    total $11,947

  • 18 · Travel or entertainment for public officials

    total $0

  • 19 · Conferences, conventions and meetings

    total $12,718

  • 20 · Interest

    total $4,715

  • 21 · Payments to affiliates

    total $0

  • 22 · Depreciation, depletion and amortization

    total $258,312

  • 23 · Insurance

    total $92,944

  • 24a · Other expenses: Cost of sales

    total $2,486,599

  • 24b · Other expenses: Perpetual care trust costs

    total $311,668

  • 24c · Other expenses: Pre-need trust costs

    total $786,379

  • 24d · Other expenses: Bad debt

    total $62,568

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,498,745 · end of year $530,709

  • 2 · Savings and temporary cash investments

    beginning of year $0 · end of year $0

  • 3 · Pledges and grants receivable

    beginning of year $0 · end of year $0

  • 4 · Accounts receivable

    beginning of year $6,058,273 · end of year $5,084,813

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $2,535,393 · end of year $3,099,280

  • 9 · Prepaid expenses and deferred charges

    beginning of year $45,481 · end of year $25,177

  • 10a · Land, buildings and equipment: cost or other basis

    $5,588,182

  • 10b · Land, buildings and equipment: accumulated depreciation

    $2,698,937

  • 10c · Land, buildings and equipment, net

    beginning of year $2,314,770 · end of year $2,889,245

  • 11 · Investments: publicly traded securities

    beginning of year $32,029,706 · end of year $33,069,115

  • 12 · Investments: other securities

    beginning of year $0 · end of year $0

  • 13 · Investments: program-related

    beginning of year $0 · end of year $0

  • 14 · Intangible assets

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $500 · end of year $500

  • 17 · Accounts payable and accrued expenses

    beginning of year $4,778,882 · end of year $3,693,860

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $7,126,713 · end of year $7,025,337

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $0 · end of year $0

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $49,338 · end of year $110,876

  • 25 · Other liabilities

    beginning of year $0 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $3,256,871 · end of year $4,275,522

  • 28 · Net assets with donor restrictions

    beginning of year $29,271,064 · end of year $29,593,244

Mission and programs · 2022

Mission

To provide compassionate interment services and education relative to its historic heritage and arboretum setting.

  • Operation of 285 acre cemetery including maintenance, sales, interments and other services, and development of remaining 70 acres of property. Lake View is the final resting place of over 110,000 people.

As filed on the 2022 return.

Listed in Part VII

  • Russell Smith

    Sales advisor

    Total calculated
    $249,611
    From this org
    $227,419
    From related orgs
    $0
    Other
    $22,192
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $227,419
    Other
    $0
    Deferred
    $9,208
    Nontaxable benefits
    $12,984
    Filer's total
    $249,611

  • Katharine A Goss

    President & CEO

    Total calculated
    $217,418
    From this org
    $196,549
    From related orgs
    $0
    Other
    $20,869
    Hours/week
    42 + 8 related

    Schedule J breakdown matched by us

    Base
    $196,549
    Bonus
    $0
    Other
    $0
    Deferred
    $7,885
    Nontaxable benefits
    $12,984
    Filer's total
    $217,418

  • Anna Ferro

    Sales advisor

    Total calculated
    $207,489
    From this org
    $201,748
    From related orgs
    $0
    Other
    $5,741
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $201,748
    Other
    $0
    Deferred
    $5,417
    Nontaxable benefits
    $324
    Filer's total
    $207,489

  • Jeff Brack

    Sales advisor

    Total calculated
    $178,727
    From this org
    $159,331
    From related orgs
    $0
    Other
    $19,396
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $0
    Bonus
    $159,331
    Other
    $0
    Deferred
    $6,412
    Nontaxable benefits
    $12,984
    Filer's total
    $178,727

  • Danielle C Paskowski

    Treasurer & CFO

    Total calculated
    $157,269
    From this org
    $138,657
    From related orgs
    $0
    Other
    $18,612
    Hours/week
    34 + 6 related

    Schedule J breakdown matched by us

    Base
    $138,657
    Bonus
    $0
    Other
    $0
    Deferred
    $5,628
    Nontaxable benefits
    $12,984
    Filer's total
    $157,269

  • Andrew Bales

    Sales Manager

    Total calculated
    $146,458
    From this org
    $129,660
    From related orgs
    $0
    Other
    $16,798
    Hours/week
    40

  • Marilyn M Brandt

    Vice President & COO

    Total calculated
    $135,906
    From this org
    $118,067
    From related orgs
    $0
    Other
    $17,839
    Hours/week
    45

  • Gayle Chillious-Jenkins

    Sales advisor

    Total calculated
    $133,865
    From this org
    $128,405
    From related orgs
    $0
    Other
    $5,460
    Hours/week
    40

  • Peter W Adams

    Director

    Total calculated
    $0
    Hours/week
    1

  • William G Batcheller

    Chair

    Total calculated
    $0
    Hours/week
    4

  • Richard Bryan

    Vice Chair

    Total calculated
    $0
    Hours/week
    1

  • Chandler H Everett

    Secretary

    Total calculated
    $0
    Hours/week
    1

  • David K Ford Jr

    Director

    Total calculated
    $0
    Hours/week
    1

  • David C Fulton Jr

    Director

    Total calculated
    $0
    Hours/week
    1

  • Lawrence Hatch

    Director

    Total calculated
    $0
    Hours/week
    1

  • Bracy E Lewis

    Director

    Total calculated
    $0
    Hours/week
    1

  • David A Osborne Jr

    Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Joseph Shafran

    Director

    Total calculated
    $0
    Hours/week
    1

  • Howard Steindler

    Director

    Total calculated
    $0
    Hours/week
    1

  • Fred Watkins

    Director

    Total calculated
    $0
    Hours/week
    1

  • Sharon Watts

    Director

    Total calculated
    $0
    Hours/week
    1

  • Tony Sias

    Director

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement

The filer's explanations (Part III)

Schedule J, Part I, Line 3
Compensation for the President/CEO is established by the Executive Committee of the Association, using comparability data as available. Compensation actions taken annually are approved in writing by the Chairman.
Schedule J, Part II
All sales advisors are paid on a commission only basis, therefore compensation is based on a percentage of their applicable sales.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • LVCA Acquisition Corp

    C · Inactive · OH · 100% owned · controlled entity

Provenance

Return type
form_990
Tax year
2022
Filed
13 September 2024
IRS schema version
2022v5.0
Source object
202432579349300513

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