HILLSIDE MEMORIAL PARK ENDOWMENT CARE TR: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: HILLSIDE MEMORIAL PARK ENDOWMENT CARE TR (EIN 82-6643982)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2024-11-07
IRS object ID: 202423129349303982
Schema version: 2023v5.1
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 D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-07T15:01:13-06:00	ReturnTs
Tax Period End	2024-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	920460586	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	PWC US TAX LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	301 GRANT STREET	AddressLine1Txt
City	PITTSBURGH	CityNm
State Abbreviation	PA	StateAbbreviationCd
ZIP	15219	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2023-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	826643982	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HILLSIDE MEMORIAL PARK TRUST	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	HILL	BusinessNameControlTxt
Phone	7028203716	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4250 LANCASTER PIKE SUITE 100	AddressLine1Txt
City	WILMINGTON	CityNm
State Abbreviation	DE	StateAbbreviationCd
ZIP	19805	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KATHERINE R EBERLE	PersonNm
Person Title	SR TX MANAGER	PersonTitleTxt
Phone	7028203716	PhoneNum
Signature	2024-11-06	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

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

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DANIEL D WALTMAN	PreparerPersonNm
PTIN	P01233408	PTIN
Phone	4123556000	PhoneNum
Preparation	2024-11-06	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2023	TaxYr
Build TS	2024-10-15 13:58:12Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Gross Receipts	$4,570,605	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Trust	Yes (X)	TypeOfOrganizationTrustInd
Formation	2017	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE CARE, MAINTENANCE AND IMPROVEMENT OF HILLSIDE MEMORIAL PARK CEMETERY	ActivityOrMissionDesc
Voting Members Governing Body	1	VotingMembersGoverningBodyCnt
Voting Members Independent	1	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$52,990	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$51,990	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$171,249	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$380,260	PYInvestmentIncomeAmt
CY Investment Income	$277,405	CYInvestmentIncomeAmt
PY Other Revenue	-$733,486	PYOtherRevenueAmt
CY Other Revenue	$202,355	CYOtherRevenueAmt
PY Total Revenue	-$181,977	PYTotalRevenueAmt
CY Total Revenue	$479,760	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$76,376	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$57,741	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$409,831	PYOtherExpensesAmt
CY Other Expenses	$549,809	CYOtherExpensesAmt
PY Total Expenses	$486,207	PYTotalExpensesAmt
CY Total Expenses	$607,550	CYTotalExpensesAmt
PY Revenues Less Expenses	-$668,184	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$127,790	CYRevenuesLessExpensesAmt
Total Assets BOY	$37,524,516	TotalAssetsBOYAmt
Total Assets EOY	$46,007,330	TotalAssetsEOYAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$37,524,516	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$46,007,330	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE CARE, MAINTENANCE AND IMPROVEMENT OF HILLSIDE MEMORIAL PARK CEMETERY	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	SUPPORT FOR HILLSIDE MEMORIAL PARK CEMETERY	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	false	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Excs Tax Sect4951 Or4952 Or4953	false	ExcsTaxSect4951Or4952Or4953Ind
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	1	GoverningBodyVotingMembersCnt
Independent Voting Member	1	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CHARLES SCHWAB TRUST COMPANY OF DELAWARE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8007457721	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4250 LANCASTER PIKE STE 100	AddressLine1Txt
City	WILMINGTON	CityNm
State Abbreviation	DE	StateAbbreviationCd
ZIP	19805	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp

Field	Value	IRS element (for citing)
Person	CHARLES SCHWAB TRUST COMPANY OF DE	PersonNm
Title	TRUSTEE	TitleTxt
Institutional Trustee	Yes (X)	InstitutionalTrusteeInd
Reportable Comp From Org	$57,741	ReportableCompFromOrgAmt
Reportable Comp From Rltd Org	$0	ReportableCompFromRltdOrgAmt
Other Compensation	$0	OtherCompensationAmt

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$57,741	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	CHARLES SCHWAB & CO	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	211 MAIN STREET	AddressLine1Txt
City	SAN FRANCISCO	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	94105	ZIPCd

Field	Value	IRS element (for citing)
Compensation	$229,909	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$141,830	TotalRevenueColumnAmt
Exclusion	$141,830	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$4,226,420	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$4,090,845	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$135,575	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$135,575	TotalRevenueColumnAmt
Exclusion	$135,575	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	INCOME FROM PARTNERSHIPS	Desc
Business	900099	BusinessCd
Total Revenue Column	$202,355	TotalRevenueColumnAmt
Unrelated Business Revenue	$52,990	UnrelatedBusinessRevenueAmt
Exclusion	$149,365	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$202,355	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$479,760	TotalRevenueColumnAmt
Unrelated Business Revenue	$52,990	UnrelatedBusinessRevenueAmt
Exclusion	$426,770	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$57,741	TotalAmt
Program Services	$57,741	ProgramServicesAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$229,909	TotalAmt
Management And General	$229,909	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
PARTNERSHIP EXPENSES	$319,868	$319,868
FOREIGN TAXES PAID	$32	$32

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$607,550	TotalAmt
Program Services	$377,641	ProgramServicesAmt
Management And General	$229,909	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
EOY	$3,911,069	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$467,902	BOYAmt
EOY	$1,999,172	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$31,270,478	BOYAmt
EOY	$32,713,464	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$5,786,136	BOYAmt
EOY	$7,383,625	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$37,524,516	BOYAmt
EOY	$46,007,330	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	$37,524,516	BOYAmt
EOY	$46,007,330	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$37,524,516	BOYAmt
EOY	$46,007,330	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$37,524,516	BOYAmt
EOY	$46,007,330	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	-$127,790	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$8,610,604	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
Acct Compile Or Review Basis		AcctCompileOrReviewBasisGrp
FS Audited	false	FSAuditedInd
FS Audited Basis		FSAuditedBasisGrp
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	VARIOUS PARTNERSHIPS	Desc
Book Value	$7,383,625	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$7,383,625	TotalBookValueOtherAssetsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW	CHARLES SCHWAB TRUST COMPANY OF DELAWARE, AS CORPORATE TRUSTEE, REVIEWS THE TAX RETURN PREPARED BY PWC US TAX, LLP, THE TAX PREPARER.
FORM 990, PAGE 6, PART VI, LINE 19	THESE DOCUMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC
FORM 990, PAGE 7, PART VII, SECTION A	AVERAGE HOURS PER WEEK DEVOTED TO POSITION: CHARLES SCHWAB TRUST COMPANY OF DELAWARE PROVIDES ADMINISTRATIVE SERVICES SUCH AS ACTING AS INVESTMENT MANAGER FOR THE NAMED ORGANIZATION. THESE SERVICES REQUIRE NUMEROUS INDIVIDUAL BANK EMPLOYEES' INVOLVMENT IN THE ACTIVITIES OF THE ORGANIZATION AND THIS CAN NOT BE QUANTIFIED ON A HOURLY BASIS. THEREFORE THE TRUSTEE FEES ARE NOT BASED UPON A HOURLY BASIS.
EXPLANATION FOR FORM 990, PART XI, LINE 9	COST BASIS AND PARTNERSHIP INCOME/DISTRIBUTION ADJUSTMENT