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← EVERGREEN CEMETERY ASSN

Form 990 for tax year 2023

Filed by EVERGREEN CEMETERY ASSN.

Totals

Total revenue
$4,265,822
Total expenses
$3,428,239
Contributions and grants received
$0
Grants paid
$0
Program service revenue
$943,076
Investment income
$1,565,486
Other revenue
$1,757,260
Total assets, end of year
$39,789,830
Total liabilities, end of year
$20,994,590
Net assets or fund balances, end of year
$18,795,240
Program services expenses (Part IX)
not reported
Management and general expenses
not reported
Fundraising expenses
not reported
Program service expenses (Part III)
not reported

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.

  • 2a · Program service revenue: BURIAL FEES

    total $782,170 · related or exempt $782,170

  • 2b · Program service revenue: CREMATION SERVICES

    total $77,930 · related or exempt $77,930

  • 2c · Program service revenue: VAULT INSTALLATION FEES

    total $59,998 · related or exempt $59,998

  • 2d · Program service revenue: FOUNDATION FEES

    total $22,978 · related or exempt $22,978

  • 3 · Investment income

    total $781,732 · excluded $781,732

  • 6a · Gross rents

    real property $47,736

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $47,736

  • 6d · Net rental income or loss

    total $47,736 · related or exempt $47,736

  • 7a · Gross sales of assets other than inventory

    securities $4,502,710

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

    securities $3,718,956

  • 7c · Gain or loss

    securities $783,754

  • 7d · Net gain or loss

    total $783,754 · related or exempt $783,754

  • 10a · Gross sales of inventory

    $2,315,731

  • 10b · Cost of goods sold

    $623,184

  • 10c · Net income from sales of inventory

    total $1,692,547 · related or exempt $1,692,547

  • 11a · Other revenue: OTHER INCOME

    total $16,977 · related or exempt $16,977

  • 11e · Other revenue, total

    $16,977

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $262,500

  • 7 · Other salaries and wages

    total $1,404,147

  • 8 · Pension plan contributions

    total $162,761

  • 9 · Other employee benefits

    total $131,777

  • 10 · Payroll taxes

    total $120,787

  • 11b · Fees: legal

    total $3,470

  • 11c · Fees: accounting

    total $40,663

  • 11f · Fees: investment management

    total $38,406

  • 11g · Fees: other

    total $400

  • 12 · Advertising and promotion

    total $50,626

  • 13 · Office expenses

    total $85,277

  • 14 · Information technology

    total $14,005

  • 16 · Occupancy

    total $40,685

  • 17 · Travel

    total $4,959

  • 22 · Depreciation, depletion and amortization

    total $173,354

  • 23 · Insurance

    total $156,512

  • 24a · Other expenses: MAINTENANCE

    total $502,208

  • 24b · Other expenses: BURIAL, CREMATORY, AND

    total $63,754

  • 24c · Other expenses: BOARD EXPENSES

    total $39,748

  • 24d · Other expenses: DUES & SUBSCRIPTIONS

    total $37,054

  • 24e · All other expenses

    total $95,146

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $78,063 · end of year $230,366

  • 4 · Accounts receivable

    beginning of year $78,926 · end of year $83,017

  • 7 · Other notes and loans receivable

    beginning of year $2,093,158 · end of year $2,301,085

  • 8 · Inventories for sale or use

    beginning of year $1,961,848 · end of year $1,836,957

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,330,016 · end of year $1,509,513

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

    $7,467,168

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

    $3,900,299

  • 10c · Land, buildings and equipment, net

    beginning of year $3,386,136 · end of year $3,566,869

  • 11 · Investments: publicly traded securities

    beginning of year $25,965,709 · end of year $30,099,671

  • 13 · Investments: program-related

    beginning of year $10,000 · end of year $10,000

  • 15 · Other assets

    beginning of year $149,283 · end of year $152,352

  • 17 · Accounts payable and accrued expenses

    beginning of year $97,501 · end of year $67,999

  • 19 · Deferred revenue

    beginning of year $4,322,164 · end of year $4,846,344

  • 25 · Other liabilities

    beginning of year $14,006,315 · end of year $16,080,247

  • 27 · Net assets without donor restrictions

    beginning of year $16,627,159 · end of year $18,795,240

Mission and programs · 2023

Mission

SALES OF LOTS, CRYPTS, NICHES, MEMORIALS AND OTHER MERCHANDISE AND SERVICES COMMON TO CEMETERY ASSOCIATIONS

Activities or mission (Part I)

SALES OF LOTS, CRYPTS, NICHES AND OTHER MERCHANDISE AND SERVICES COMMON TO CEMETERY ASSOCIATIONS

  • N/A

As filed on the 2023 return.

Listed in Part VII

  • ALFRED MILLER IV

    TRUSTEE

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • CHARLES A BEARD

    TRUSTEE

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • CHRISTOPHER Y PAUL

    PRESIDENT

    Total calculated
    $2,000
    From this org
    $2,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • HARRISON FRAZIER

    TRUSTEE

    Total calculated
    $2,000
    From this org
    $2,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • GUY MARVIN IV

    TRUSTEE

    Total calculated
    $2,000
    From this org
    $2,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • JACOB F BRYAN V

    TRUSTEE

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • JOHN W DONAHOO III

    VICE PRESIDENT

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • SIDNEY S SIMMONS II

    TREASURER

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • SALLY BAKER LEE

    TRUSTEE

    Total calculated
    $2,000
    From this org
    $2,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • W ROBINSON FRAZIER III

    TRUSTEE

    Total calculated
    $2,000
    From this org
    $2,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • WILLIAM J KNAUER III MD

    TRUSTEE

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • ALONZO WALTON

    TRUSTEE

    Total calculated
    $3,000
    From this org
    $3,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • EDWARD W LANE

    TRUSTEE

    Total calculated
    $2,000
    From this org
    $2,000
    From related orgs
    $0
    Other
    $0
    Hours/week
    1

  • MICHAEL D ONDINA

    PRESIDENT

    Total calculated
    $262,500
    From this org
    $262,500
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $225,750
    Bonus
    $36,750
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $262,500

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 · 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

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.

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.

  • EVERGREEN FUNERAL HOME INC

    C · FUNERAL SERVICES · FL · 100% owned · share of income $141,683 · share of assets $2,353,490 · controlled entity

    Directly controlled by EVERGREEN CEMETERY ASSOCIATION

Provenance

Return type
form_990
Tax year
2023
Filed
27 January 2025
IRS schema version
2023v6.0
Source object
202500299349301100

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