MARTINSVILLE CEMETERY ASSOCIATION: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: MARTINSVILLE CEMETERY ASSOCIATION (EIN 54-0294105)
Tax period: 2018-01-01 to 2018-12-31
Filed: 2019-04-22
IRS object ID: 201911129349301031
Schema version: 2018v3.1
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	2019-04-22T14:47:38-05:00	ReturnTs
Tax Period End	2018-12-31	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	2018-01-01	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	LEWIS RIDDLE	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	2766325416	PhoneNum
Signature	2019-04-16	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	KATHERINE D MCDANIEL CPA	PreparerPersonNm
PTIN	P00234160	PTIN
Phone	4347923220	PhoneNum
Preparation	2019-04-16	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	64.88.174.3	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2019-04-16	IPDt
IP Tm	09:33:20	IPTm
IP Timezone	ED	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	C79E9E1908A7317B17D9745277023EF122C1B294	AtSubmissionCreationDeviceId
At Submission Filing Device Id	84CA62BD3AD74F362F9F04AAA39C922FDED4404F	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2019-02-21 02:37:17Z	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	LEWIS RIDDLE	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	$553,176	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	$191,641	PYContributionsGrantsAmt
CY Contributions Grants	$139,081	CYContributionsGrantsAmt
PY Program Service Revenue	$25,575	PYProgramServiceRevenueAmt
CY Program Service Revenue	$29,250	CYProgramServiceRevenueAmt
PY Investment Income	$90,383	PYInvestmentIncomeAmt
CY Investment Income	$58,653	CYInvestmentIncomeAmt
PY Other Revenue	$0	PYOtherRevenueAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$307,599	PYTotalRevenueAmt
CY Total Revenue	$226,984	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	$100,912	PYOtherExpensesAmt
CY Other Expenses	$163,044	CYOtherExpensesAmt
PY Total Expenses	$100,912	PYTotalExpensesAmt
CY Total Expenses	$163,044	CYTotalExpensesAmt
PY Revenues Less Expenses	$206,687	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$63,940	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,064,288	TotalAssetsBOYAmt
Total Assets EOY	$2,128,228	TotalAssetsEOYAmt
Total Liabilities BOY	$0	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,064,288	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,128,228	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	$146,626	ExpenseAmt
Revenue	$29,250	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	$146,626	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
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
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 With Officer Ent	0	BusinessRlnWithOfficerEntInd
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	3	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
MATTIE SHEPPARD
DIRECTOR	1.00	Yes (X)		$0	$0	$0
BOB VOGLER
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	$139,081	AllOtherContributionsAmt
Noncash Contributions	$2,387	NoncashContributionsAmt
Total Contributions	$139,081	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
GRAVE OPENING AND CLOS	900099	$22,000	$22,000
MARKERS	900099	$4,750	$4,750
LOT SALES	900009	$2,500	$2,500

Field	Value	IRS element (for citing)
Total Program Service Revenue	$29,250	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$67,070	TotalRevenueColumnAmt
Exclusion	$67,070	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$317,775	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$326,192	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$8,417	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$8,417	TotalRevenueColumnAmt
Exclusion	-$8,417	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$226,984	TotalRevenueColumnAmt
Related Or Exempt Func Income	$29,250	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$58,653	ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$2,180	TotalAmt
Management And General	$2,180	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$12,369	TotalAmt
Management And General	$12,369	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$121	TotalAmt
Management And General	$121	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$966	TotalAmt
Program Services	$966	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$5,262	TotalAmt
Program Services	$5,262	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$525	TotalAmt
Program Services	$525	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
CEMETERY MAINTENANCE	$128,598	$128,598
GRAVE OPEN AND CLOSE EX	$11,275	$11,275
FOREIGN DIVIDEND WITHHO	$838		$838
POSTAGE	$418		$418

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$492	TotalAmt
Management And General	$492	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$163,044	TotalAmt
Program Services	$146,626	ProgramServicesAmt
Management And General	$16,418	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$256,910	BOYAmt
EOY	$187,651	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	$222,142	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$6,024	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$173,177	BOYAmt
EOY	$216,118	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,630,151	BOYAmt
EOY	$1,720,409	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,064,288	BOYAmt
EOY	$2,128,228	EOYAmt

Total Liabilities TotalLiabilitiesGrp

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

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$661,469	BOYAmt
EOY	$725,409	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,280,414	BOYAmt
EOY	$1,280,414	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$122,405	BOYAmt
EOY	$122,405	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,064,288	BOYAmt
EOY	$2,128,228	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,064,288	BOYAmt
EOY	$2,128,228	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$63,940	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

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$159,350	InvestmentCostOrOtherBasisAmt
Book Value	$159,350	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$36,000	OtherCostOrOtherBasisAmt
Depreciation	$423	DepreciationAmt
Book Value	$35,577	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$26,792	OtherCostOrOtherBasisAmt
Depreciation	$5,601	DepreciationAmt
Book Value	$21,191	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$216,118	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.