Form 990 for tax year 2023
Filed by FRIENDS OF LAUREL HILL AND WEST LAUREL HILL CEMETERIES.
Totals
- Total revenue
- $572,312
- Total expenses
- $768,609
- Contributions and grants received
- $416,406
- Grants paid
- $147,167
- Program service revenue
- $159,319
- Investment income
- $3,271
- Other revenue
- -$6,684
- Total assets, end of year
- $573,754
- Total liabilities, end of year
- $663,466
- Net assets or fund balances, end of year
- -$89,712
- Program services expenses (Part IX)
- $287,169
- Management and general expenses
- $183,283
- Fundraising expenses
- $298,157
- Program service expenses (Part III)
- $287,169
Program services were 37.4% 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.
-
1b · Membership dues
$68,475
-
1c · Fundraising events
$73,753
-
1e · Government grants (contributions)
$98,960
-
1f · All other contributions, gifts and grants
$175,218
-
2a · Program service revenue: Cemetery Tours
total $158,469 · related or exempt $158,469
-
2b · Program service revenue: Members Only Programming
total $850 · related or exempt $850
-
3 · Investment income
total $3,271 · excluded $3,271
-
4 · Income from investment of tax-exempt bond proceeds
total $0
-
5 · Royalties
total $0
-
6a · Gross rents
real property $23,150
-
6c · Rental income or loss
real property $23,150
-
6d · Net rental income or loss
total $23,150 · excluded $23,150
-
7d · Net gain or loss
total $0
-
8a · Fundraising events: gross income
$64,364
-
8a · Fundraising events: contributions included on line 1c
$73,753
-
8b · Fundraising events: direct expenses
$94,198
-
8c · Net income from fundraising events
total -$29,834 · excluded -$29,834
-
9c · Net income from gaming
total $0
-
10c · Net income from sales of inventory
total $0
-
11e · Other revenue, total
$0
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $147,167 · program services $147,167
-
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 $48,280 · program services $12,070 · management and general $12,070 · fundraising $24,140
-
6 · Compensation of disqualified persons
total $0
-
7 · Other salaries and wages
total $319,964 · program services $25,023 · management and general $114,906 · fundraising $180,035
-
8 · Pension plan contributions
total $0
-
9 · Other employee benefits
total $35,735 · program services $3,889 · management and general $12,288 · fundraising $19,558
-
10 · Payroll taxes
total $28,820 · program services $2,354 · management and general $10,604 · fundraising $15,862
-
11a · Fees: management
total $0
-
11b · Fees: legal
total $838 · management and general $838
-
11c · Fees: accounting
total $19,010 · management and general $19,010
-
11d · Fees: lobbying
total $0
-
11e · Fees: professional fundraising services
total $0
-
11f · Fees: investment management
total $0
-
11g · Fees: other
total $0
-
12 · Advertising and promotion
total $0
-
13 · Office expenses
total $0
-
14 · Information technology
total $0
-
15 · Royalties
total $0
-
16 · Occupancy
total $0
-
17 · Travel
total $0
-
18 · Travel or entertainment for public officials
total $0
-
19 · Conferences, conventions and meetings
total $0
-
20 · Interest
total $0
-
21 · Payments to affiliates
total $0
-
22 · Depreciation, depletion and amortization
total $0
-
23 · Insurance
total $2,640 · management and general $2,640
-
24a · Other expenses: Tours and programs
total $96,666 · program services $96,666
-
24b · Other expenses: Advertising
total $32,690 · fundraising $32,690
-
24c · Other expenses: Postage and Shipping
total $23,599 · fundraising $23,599
-
24d · Other expenses: Bank Fees
total $5,502 · management and general $5,502
-
24e · All other expenses
total $7,698 · management and general $5,425 · fundraising $2,273
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $289,085 · end of year $495,589
-
2 · Savings and temporary cash investments
beginning of year $65,811 · end of year $69,082
-
3 · Pledges and grants receivable
beginning of year $15,823 · end of year $6,412
-
4 · Accounts receivable
end of year $0
-
5 · Loans and receivables from officers and key people
end of year $0
-
6 · Loans and receivables from disqualified persons
end of year $0
-
7 · Other notes and loans receivable
end of year $0
-
8 · Inventories for sale or use
end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $814 · end of year $2,671
-
10c · Land, buildings and equipment, net
end of year $0
-
11 · Investments: publicly traded securities
end of year $0
-
12 · Investments: other securities
end of year $0
-
13 · Investments: program-related
end of year $0
-
14 · Intangible assets
end of year $0
-
15 · Other assets
end of year $0
-
17 · Accounts payable and accrued expenses
beginning of year $35,620 · end of year $31,795
-
24 · Unsecured notes and loans payable
beginning of year $229,328 · end of year $631,671
-
27 · Net assets without donor restrictions
beginning of year -$37,636 · end of year -$245,828
-
28 · Net assets with donor restrictions
beginning of year $144,221 · end of year $156,116
Mission and programs · 2023
Mission
The purposes of the Friends of Laurel Hill and West Laurel Hill Cemeteries, as outlined in its By-Laws and Articles of Incorporation is to support the activities and exempt purposes of Laurel Hill Cemetery Company and West Laurel Hill Cemetery Company (the "Cemeteries") by, among other things:1. Fostering and supporting the restoration and preservation of the buildings, monuments, statuary and grounds of the Cemeteries and the acquisition of additional property for the Cemeteries;2. Raising funds and seeking contributed services to accomplish these goals;3. Preparing educational and research materials emphasizing the historical, architectural and cultural importance of the Cemeteries; and 4. Providing tour guiding services for the grounds of the Cemeteries so that the restored areas will be available for educational use by the public.The purposes as a prominent public amenity are further strengthened by Laurel Hill Cemetery's designation as the nation's first cemetery to be designated
Activities or mission (Part I)
To foster and support the restoration and preservation of the buildings, monuments, statuary and grounds of Laurel Hill and West Laurel Hill Cemeteries and the acquisition of additional property for the Cemeteries.
-
Cemetery general repairs and maintenance:Through its general fund raising activity and the Gravediggers' Ball, the Friends of Laurel Hill and West Laurel Hill Cemeteries also contribute to the restoration and preservation of the landscape and monuments of the Cemeteries. In the coming years the Friends will be raising major capital funds to restore the National Historic Landmark (Laurel Hill Cemetery) and its sister cemetery for general use by the public - building on the extensive public programming for special events and to encourage use of Laurel Hill Cemetery and West Laurel Hill Cemetery as a public parks.
Expenses $145,367 · Grants $145,367
-
Cemetery tours and educational programs:The Friends of Laurel Hill and West Laurel Hill Cemeteries prepare the necessary research and conduct the private and scheduled tours each year for approximately 6,000 of the 25,000 visitors each year. These tours are provided on a volunteer basis.
Expenses $140,002 · Revenue $158,469
-
Veterans' Flag Holder Program and grave sites: Donors can memorialize veterans who served in our nation's military; those who fought in any of our nation's wars; and all of those who have bravely sacrificed their lives for our nation's freedom. With donated funds the FLH&WLHC will place an aluminum Veterans' Flag Holder upon the veteran's grave.
Expenses $1,800 · Grants $1,800
As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.
Listed in Part VII
-
Nancy Goldenberg
Ex Officio Dir.
- Total calculated
- $46,195
- From this org
- $41,288
- From related orgs
- $0
- Other
- $4,907
- Hours/week
- 5
Schedule J breakdown matched by us
- Base
- $39,000
- Bonus
- $2,288
- Other
- not reported
- Deferred
- $1,653
- Nontaxable benefits
- $3,254
- Filer's total
- $46,195
-
Charles Davidson
Director
- Total calculated
- $0
- Hours/week
- 1
-
Kristie Bergey
Secretary
- Total calculated
- $0
- Hours/week
- 1
-
Jon C Sirlin Esquire
Chairman
- Total calculated
- $0
- Hours/week
- 1
-
Carol R Yaster
Director
- Total calculated
- $0
- Hours/week
- 1
-
Wilson L Smith
Director
- Total calculated
- $0
- Hours/week
- 1
-
Henry Disston Jr
Treasurer
- Total calculated
- $0
- Hours/week
- 1
-
Bryan R Fenstermaker
Director
- Total calculated
- $0
- Hours/week
- 1
-
Laura Picciano
Director
- Total calculated
- $0
- Hours/week
- 1
-
Karen Spencer Kelly
Director
- Total calculated
- $0
- Hours/week
- 1
-
Anthony Waskie PhD
Director
- Total calculated
- $0
- Hours/week
- 1
-
Elizabeth H Gemmill
Director
- Total calculated
- $0
- Hours/week
- 1
-
James Pope
Director
- Total calculated
- $0
- Hours/week
- 1
-
Wadell Ridley
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
- 2 · Substantiation required before reimbursing expenses
Answered no
- 4a · Severance or change-of-control payment
- 4b · Supplemental nonqualified retirement plan
- 4c · Equity-based compensation arrangement
- 5a · Pay contingent on this organization's revenues
- 5b · Pay contingent on a related organization's revenues
- 6a · Pay contingent on this organization's net earnings
- 6b · Pay contingent on a related organization's net earnings
- 7 · Other non-fixed payments
- 8 · Paid under the initial-contract exception
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
-
$92,516
Cemetery preservation
-
$42,721
Support of capital improvements
-
$11,930
Program assistance donation
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 24 October 2024
- IRS schema version
- 2023v5.1
- Source object
- 202442989349300729
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