2021-11-15T13:15:34-05:00 2020-12-31 382084770 KARPUS SCOTT & COMPANY PC 51541 VAN DYKE AVENUE SHELBY TOWNSHIP MI 48316 990 2020-01-01 362047040 Trustees of the Graceland Cemetery Improvement Fd TRUS 4001 North Clark Street Chicago IL 606131903 Lawrence F Sloane Director 7735251105 2021-11-15 true Lawrence Sloane David A Brunning CPA P01234704 5869910173 0 00 AAL1 IAL1 2020 2022-09-23 18:48:47Z LAWRENCE F SLOANE 4169869 false X www.gracelandcemetery.org X 1865 IL PROVIDES PERPETUAL MAINTENANCE AND PRESERVATION OF THE GRACELAND CEMETERY LOCATED IN CHICAGO, ILLINOIS. 11 11 5 101822 100822 0 440895 698362 1188470 1982446 97824 336734 1727189 3017542 0 0 312054 299030 0 0 1760194 1955945 2072248 2254975 -345059 762567 54411341 64598740 44821 121468 54366520 64477272 PROVIDES PERPETUAL MAINTENANCE AND PRESERVATION OF THE GRACELAND CEMETERY LOCATED IN CHICAGO, ILLINOIS. false false 2254975 PROVIDING MAINTENANCE AND PRESERVATION OF THE CEMETERY FOR THE BENEFIT OF ITS MEMBERS. 2254975 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 9 0 true 5 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 Sloane Management Group 516 Clifton Rd NE Atlanta GA 30307 Management 108000 Gresham Partners LLC 333 W Wacker Drive Chicago IL 60613 Investment Mngmt 232952 Mariani Landscape 300 Rockland Road Lake Bluff IL 60044 Maintenance 615880 Pave-Tech Sealcoating Corp PO Box 117 Lake Bluff IL 60044 Road paving 588791 Savatree 3520 Commercial Avenue Northbrook IL 60062 Tree maintenance 235450 5 GRAVE AND NICHE SALES 900099 621100 621100 SPECIAL SERVICES 900099 15642 15642 INTERMENT SERVICES 900099 61000 61000 620 620 698362 1642585 1642585 1492188 1152327 339861 339861 339861 INCOME FROM PARTNERSHIP 523000 101822 101822 INS PROCEEDS STRM DAMAG 900099 234912 234912 336734 3017542 2915720 101822 0 X 211947 21855 46298 18930 108000 58825 236041 581015 2205 7008 25049 331917 54728 REPAIRS STORM DAMAGE 322057 322057 REPAIRS AND MAINTENANCE 47414 47414 TREE MAINTENANCE 40212 40212 MATERIALS AND SUPPLIES 31135 31135 110339 2254975 0 0 0 200 200 2437441 2776479 90518 118246 181176 168263 69932 63677 12909359 6511554 6037765 6397805 45594309 55074070 54411341 64598740 44821 114318 7150 44821 121468 X 54366520 64477272 54366520 64477272 54411341 64598740 762567 9348185 0 X false true X true false 6013629 2839463 3174166 663623 623406 40217 6232107 3048685 3183422 6397805 X 12365727 9348185 9348185 3017542 3017542 2254975 2254975 2254975 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, 2020, THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECOREDED 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 $436,203CONTRACTED LABOR - OTHER $ 67,789CONTRACTED LABOR - INTERMENTS $ 60,000GROUNDS SECURITY $ 13,057PAYROLL SERVICE $ 3,966