2022-11-15T15:01:26-05:00 2021-12-31 382084770 KARPUS SCOTT & COMPANY PC 51541 VAN DYKE AVENUE SHELBY TOWNSHIP MI 48316 990 2021-01-01 362047040 Trustees of the Graceland Cemetery Improvement Fd TRUS 4001 North Clark Street Chicago IL 606131903 Lawrence F Sloane Director 7735251105 2022-11-15 true Lawrence Sloane David A Brunning CPA P01234704 5869910173 0 11 AAL2 IAL1 2021 2022-09-23 18:48:47Z LAWRENCE F SLOANE 7077351 false X www.gracelandcemetery.org X 1865 IL PROVIDES PERPETUAL MAINTENANCE AND PRESERVATION OF THE GRACELAND CEMETERY LOCATED IN CHICAGO, ILLINOIS. 11 11 9 331539 330539 0 698362 937360 1982446 5286773 336734 331539 3017542 6555672 0 0 299030 381666 0 0 1955945 2053657 2254975 2435323 762567 4120349 64598740 74360927 121468 319390 64477272 74041537 PROVIDES PERPETUAL MAINTENANCE AND PRESERVATION OF THE GRACELAND CEMETERY LOCATED IN CHICAGO, ILLINOIS. false false 2435323 PROVIDING MAINTENANCE AND PRESERVATION OF THE CEMETERY FOR THE BENEFIT OF ITS MEMBERS. 2435323 false false false false false false false false false true false false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false true 7 0 true 9 true true true false false false false false false false false false false false X 11 11 false false false false false false false true true false false false true true true false true true true false X LAWRENCE F SLOANE 7735251105 4001 North Clark Street Chicago IL 606131903 X ARTHUR M WOOD JR TRUSTEE 0.20 0.00 X 0 0 0 ANDREW V MCNALLY TRUSTEE 0.20 0.00 X 0 0 0 JAMEE FIELD KANE TRUSTEE 0.20 0.00 X 0 0 0 WILLIAM BICKFORD TRUSTEE 0.20 0.00 X 0 0 0 JOHN J BORLAND JR TRUSTEE 0.20 0.00 X 0 0 0 TIMOTHY C COLEMAN TRUSTEE 0.20 0.00 X 0 0 0 HENRY H KUEHN TRUSTEE 0.20 0.00 X 0 0 0 ALLAN E BULLEY III TRUSTEE 0.20 0.00 X 0 0 0 ROBERT T ISHAM JR TRUSTEE 0.20 0.00 X X 0 0 0 ROBERT E WOOD II TRUSTEE 0.20 0.00 X X 0 0 0 FREDERICK G WACKER III TRUSTEE 0.20 0.00 X X 0 0 0 LAWRENCE F SLOANE DIRECTOR 5.00 0.00 X 0 0 0 0 0 0 0 false false false Gresham Partners LLC 333 W Wacker Drive Chicago IL 60613 Investment Mngmt 275633 Mariani Landscape 300 Rockland Road Lake Bluff IL 60044 Maintenance 608585 2 GRAVE AND NICHE SALES 900099 773200 773200 SPECIAL SERVICES 900099 54200 54200 INTERMENT SERVICES 900099 109660 109660 300 300 937360 4512301 4512301 1296151 521679 774472 774472 774472 INCOME FROM PARTNERSHIP 523000 331539 331539 331539 6555672 6224133 331539 0 X 275617 21387 59104 25558 108000 58825 275120 647870 11583 15819 36258 315305 63285 REPAIRS AND MAINTENANCE 178213 178213 UNRELATED BUSINESS TAX 100814 100814 TREE MAINTENANCE 55847 55847 MATERIALS AND SUPPLIES 49243 49243 137475 2435323 0 0 0 200 200 2776479 3754603 118246 87857 168263 148496 63677 75561 12973881 6826859 6397805 6147022 55074070 64147188 64598740 74360927 114318 305040 7150 14350 121468 319390 X 64477272 74041537 64477272 74041537 64598740 74360927 4120349 5443916 0 X false true X true false 6013629 2967642 3045987 663623 634782 28841 6296629 3224435 3072194 6147022 X 11999588 5443916 5443916 6555672 6555672 2435323 2435323 2435323 Footnote for uncertain tax position under FIN 48 (Part X) GRACELAND HAS ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH ADDRESSES THE DETERMINATON OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, GRACELAND MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED UPON THE TECHNICAL MERITS OF THE POSITION. AS OF DECEMBER 31, 2021, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES. Form 990 governing body review Part VI line 11 THE ORGANIZATION DOES NOT PROVIDE FORM 990 TO ALL MEMBERS OF THE ORGANIZATIONSS GOVERNING BOARD BEFORE IT IS FILED. THE FORM 990 IS REVIEWED BY THE PRESIDENT AND TREASURER OF THE ORGANIZATION BEFORE IT IS FILED. THE BOARD OF TRUSTEES REVIEW THE ANNUAL AUDIT FROM WHICH THE INFORMATION TO PREPARE THE FORM 990 IS OBTAINED. Conflict of interest policy compliance Part VI line 12c THE ORGANIZATION HAS AN OUTSIDE CONSULTANT WHO MONITORS THE CONFLICT OF INTEREST POLICY. CEO executive director top management comp Part VI line 15a THE ORGANIZATION USES AN OUTSIDE CONSULTANT WHO WORKS WITH MULTIPLE CEMETERIES AND THE ORGANIZATION USES THE CONSULTANT AS AN EXPERT IN THIS INDUSTRY. THE CONSULTANT PROVIDES RECOMMENDATIONS ABOUT SALARIES BASED UPON HIS EXPERIENCE WITH OTHER CEMETERIES. Other officer or key employee compensation Part VI line 15b THE ORGANIZATION USES AN OUTSIDE CONSULTANT WHO WORKS WITH MULTIPLE CEMETERIES AND THE ORGANIZATION USES THE CONSULTANT AS AN EXPERT IN THIS INDUSTRY. THE CONSULTANT PROVIDES RECOMMENDATIONS ABOUT SALARIES BASED UPON HIS EXPERIENCE WITH OTHER CEMETERIES. Governing documents etc available to public Part VI line 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. THE DOCUMENTS ARE AVAILABLE AT THE ORGANIZATIONS OFFICE. List of other fees for services expenses Part IX line 11g GROUNDS MAINTENANCE CONTRACTOR $534,448CONTRACTED LABOR - OTHER $ 58,670CONTRACTED LABOR - INTERMENTS $ 37,050GROUNDS SECURITY $ 13,509PAYROLL SERVICE $ 4,193