MARTINSVILLE CEMETERY ASSOCIATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: MARTINSVILLE CEMETERY ASSOCIATION (EIN 54-0294105)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-04-22
IRS object ID: 202501129349301950
Schema version: 2024v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-04-22T13:40:42-05:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	540643136	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	HARRIS HARVEY NEAL & COLLPCPA'S	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 3424	AddressLine1Txt
City	DANVILLE	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	245433424	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	540294105	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MARTINSVILLE CEMETERY ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	MART	BusinessNameControlTxt
Phone	2766325416	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 246	AddressLine1Txt
City	MARTINSVILLE	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	24114	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	LORRIE K TEEGEN	PersonNm
Person Title	TREASURER	PersonTitleTxt
Phone	2766325416	PhoneNum
Signature	2025-04-17	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KATHERINE D MCDANIEL CPA	PreparerPersonNm
PTIN	P00234160	PTIN
Phone	4347923220	PhoneNum
Preparation	2025-04-16	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	OAKWOOD CEMETERY	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Principal Officer	LORRIE K TEEGEN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 246	AddressLine1Txt
City	MARTINSVILLE	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	24114	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$353,225	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1991	FormationYr
Legal Domicile State	VA	LegalDomicileStateCd
Activity Or Mission	TO PAY THE ORDINARY AND NECESSARY EXPENSES OF OPERATING, MAINTAINING, AND IMPROVING THE CEMETERY OR CREMATORIAM. TO BUY, DIVIDE, AND SELL CEMETERY PROPERTY. TO CREATE AND MAINTAIN FUNDS FOR PERPETUAL CARE OF THE CEMETERY AND REASONABLE EXPENSES.	ActivityOrMissionDesc
Voting Members Governing Body	12	VotingMembersGoverningBodyCnt
Voting Members Independent	12	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$60,841	PYContributionsGrantsAmt
CY Contributions Grants	$58,305	CYContributionsGrantsAmt
PY Program Service Revenue	$45,700	PYProgramServiceRevenueAmt
CY Program Service Revenue	$31,628	CYProgramServiceRevenueAmt
PY Investment Income	$60,751	PYInvestmentIncomeAmt
CY Investment Income	$105,196	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$167,292	PYTotalRevenueAmt
CY Total Revenue	$195,129	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$108,396	PYOtherExpensesAmt
CY Other Expenses	$119,406	CYOtherExpensesAmt
PY Total Expenses	$108,396	PYTotalExpensesAmt
CY Total Expenses	$119,406	CYTotalExpensesAmt
PY Revenues Less Expenses	$58,896	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$75,723	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,451,769	TotalAssetsBOYAmt
Total Assets EOY	$2,527,492	TotalAssetsEOYAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,451,769	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,527,492	NetAssetsOrFundBalancesEOYAmt
Mission	TO PAY THE ORDINARY AND NECESSARY EXPENSES OF OPERATING, MAINTAINING, AND IMPROVING THE CEMETERY OR CREMATORIAM. TO BUY, DIVIDE, AND SELL CEMETERY PROPERTY. TO CREATE AND MAINTAIN FUNDS FOR PERPETUAL CARE OF THE CEMETERY AND REASONABLE EXPENSES.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$91,848	ExpenseAmt
Revenue	$31,595	RevenueAmt
Desc	TO PAY THE ORDINARY AND NECESSARY EXPENSES OF OPERATING, MAINTAINING, AND IMPROVING THE CEMETERY OR CREMATORIAM. TO BUY, DIVIDE, AND SELL CEMETERY PROPERTY. TO CREATE AND MAINTAIN FUNDS FOR PERPETUAL CARE OF THE CEMETERY AND REASONABLE EXPENSES.	Desc
Total Program Service Expenses	$91,848	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	2	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	12	GoverningBodyVotingMembersCnt
Independent Voting Member	12	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	0	ConflictOfInterestPolicyInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	VA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LORRIE K TEEGEN	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	2766325416	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 246	AddressLine1Txt
City	MARTINSVILLE	CityNm
State Abbreviation	VA	StateAbbreviationCd
ZIP	241140246	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
LEWIS RIDDLE
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
DARRELL SMITH
VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
LUCY WILSON
SECRETARY	1.00	Yes (X)	Yes (X)	$0	$0	$0
LORRIE TEEGEN
TREASURER	1.00	Yes (X)	Yes (X)	$0	$0	$0
MARTHA MEDLEY
DIRECTOR	1.00	Yes (X)		$0	$0	$0
LUCY DAVIS
DIRECTOR	1.00	Yes (X)		$0	$0	$0
HENRY MOORE
DIRECTOR	1.00	Yes (X)		$0	$0	$0
EDWIN PENN III
DIRECTOR	1.00	Yes (X)		$0	$0	$0
BETH SIBBICK
DIRECTOR	1.00	Yes (X)		$0	$0	$0
PHIL GARRETT
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JOHN REDD SMITH III
DIRECTOR	1.00	Yes (X)		$0	$0	$0
ELIZABETH RIDDLE DEVAULT
DIRECTOR	1.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$58,305	AllOtherContributionsAmt
Total Contributions	$58,305	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	ExclusionExclusionAmt
GRAVE OPENING AND CLOS	900099	$25,050	$25,050
MARKERS	900099	$4,400	$4,400
LOT SALES	900099	$2,145	$2,145
SECURITIES LITGATION P	900099	$33		$33

Field	Value	IRS element (for citing)
Total Program Service Revenue	$31,628	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$109,488	TotalRevenueColumnAmt
Exclusion	$109,488	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$153,804	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$158,096	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$4,292	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$4,292	TotalRevenueColumnAmt
Exclusion	-$4,292	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$195,129	TotalRevenueColumnAmt
Related Or Exempt Func Income	$31,595	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$105,229	ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$2,650	TotalAmt
Management And General	$2,650	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$19,268	TotalAmt
Management And General	$19,268	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$1,146	TotalAmt
Program Services	$1,146	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$2,814	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$650	TotalAmt
Program Services	$650	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
CEMETERY MAINTENANCE	$78,002	$78,002
GRAVE OPEN AND CLOSE EX	$12,050	$12,050
OFFICE AND ADMINISTRATI	$1,196		$1,196
FOREIGN DIVIDEND WITHHO	$1,020		$1,020

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$610	TotalAmt
Management And General	$610	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$119,406	TotalAmt
Program Services	$91,848	ProgramServicesAmt
Management And General	$24,744	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$317,693	BOYAmt
EOY	$369,812	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$4,050	BOYAmt
EOY	$4,050	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$329,549	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$34,946	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$297,417	BOYAmt
EOY	$294,603	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,832,609	BOYAmt
EOY	$1,859,027	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,451,769	BOYAmt
EOY	$2,527,492	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,044,721	BOYAmt
EOY	$1,120,444	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,407,048	BOYAmt
EOY	$1,407,048	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,451,769	BOYAmt
EOY	$2,527,492	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,451,769	BOYAmt
EOY	$2,527,492	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$75,723	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$216,427	InvestmentCostOrOtherBasisAmt
Book Value	$216,427	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$36,325	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$36,000	OtherCostOrOtherBasisAmt
Depreciation	$2,703	DepreciationAmt
Book Value	$69,622	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$40,797	OtherCostOrOtherBasisAmt
Depreciation	$32,243	DepreciationAmt
Book Value	$8,554	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$294,603	TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11B	THE GOVERNING BODY OF MARTINSVILLE CEMETERY ASSOCIATION IS ITS BOARD OF DIRECTORS. THE ANNUAL TAX RETURN IS PROVIDED TO THEM, AND THEY REVIEW IT PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE. ANY QUESTIONS ARE RESOLVED AS NECESSARY.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND TAX RETURNS AVAILABLE TO THE PUBLIC UPON REQUEST TO ONE OR MORE MEMBERS OF THE BOARD OF DIRECTORS.