BELLEFONTAINE CEMETERY ASSOCIATION: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: BELLEFONTAINE CEMETERY ASSOCIATION (EIN 43-0177690)
Tax period: 2014-01-01 to 2014-12-31
Filed: 2015-08-10
IRS object ID: 201522229349300637
Schema version: 2014v5.0
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 F
Schedule J
Schedule L
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2015-08-10T13:57:03-05:00	ReturnTs
Tax Period End	2014-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	430831507	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	ANDERS MINKLER HUBER & HELM LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	800 MARKET STREET SUITE 500	AddressLine1Txt
City	ST LOUIS	CityNm
State Abbreviation	MO	StateAbbreviationCd
ZIP	631012501	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2014-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	430177690	EIN

Business Name BusinessName

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

Field	Value	IRS element (for citing)
Business Name Control	BELL	BusinessNameControlTxt
Phone	3147273131	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4947 WEST FLORISSANT AVENUE	AddressLine1Txt
City	ST LOUIS	CityNm
State Abbreviation	MO	StateAbbreviationCd
ZIP	63115	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	NANCY YLVISAKER	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	3147273131	PhoneNum
Signature	2015-07-21	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MICHAEL EVANS	PreparerPersonNm
PTIN	P00151031	PTIN
Phone	3146555500	PhoneNum

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Address Change	Yes (X)	AddressChangeInd
Principal Officer	NANCY YLVISAKER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4947 WEST FLORISSANT AVENUE	AddressLine1Txt
City	ST LOUIS	CityNm
State Abbreviation	MO	StateAbbreviationCd
ZIP	63115	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$29,445,832	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	BELLEFONTAINECEMETERY.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1849	FormationYr
Legal Domicile State	MO	LegalDomicileStateCd
Activity Or Mission	TO OPERATE A CEMETERY UNDER SECTION 501(C)(13)	ActivityOrMissionDesc
Voting Members Governing Body	18	VotingMembersGoverningBodyCnt
Voting Members Independent	15	VotingMembersIndependentCnt
Total Employee	23	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$470,651	PYProgramServiceRevenueAmt
CY Program Service Revenue	$545,046	CYProgramServiceRevenueAmt
PY Investment Income	$3,443,170	PYInvestmentIncomeAmt
CY Investment Income	$4,785,080	CYInvestmentIncomeAmt
PY Other Revenue	$9,334	PYOtherRevenueAmt
CY Other Revenue	$8,489	CYOtherRevenueAmt
PY Total Revenue	$3,923,155	PYTotalRevenueAmt
CY Total Revenue	$5,338,615	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	$1,590,105	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,705,647	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,744,422	PYOtherExpensesAmt
CY Other Expenses	$2,909,283	CYOtherExpensesAmt
PY Total Expenses	$4,334,527	PYTotalExpensesAmt
CY Total Expenses	$4,614,930	CYTotalExpensesAmt
PY Revenues Less Expenses	-$411,372	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$723,685	CYRevenuesLessExpensesAmt
Total Assets BOY	$107,245,947	TotalAssetsBOYAmt
Total Assets EOY	$108,779,236	TotalAssetsEOYAmt
Total Liabilities BOY	$283,140	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$280,943	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$106,962,807	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$108,498,293	NetAssetsOrFundBalancesEOYAmt
Mission	TO OPERATE A CEMETERY UNDER 501(C)(13)	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	OPERATION OF A CEMETERY UNDER SECTION 501(C)(13)	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	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	Yes (1)	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	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	Yes (1)	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	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	Yes (1)	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	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (1)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	0	TransactionWithControlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	29	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	23	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
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
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	0	Form8899Filedind
Form1098 C Filed	0	Form1098CFiledInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	18	GoverningBodyVotingMembersCnt
Independent Voting Member	15	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	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

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

Field	Value	IRS element (for citing)
Phone	3147273131	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4947 WEST FLORISSANT AVENUE	AddressLine1Txt
City	ST LOUIS	CityNm
State Abbreviation	MO	StateAbbreviationCd
ZIP	63115	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd
LUCIEN R FOUKE JR
CHAIRMAN/EXECUTIVE COMMITT	6.00	2.00	Yes (X)	Yes (X)	$0	$0	$0
THOMAS R COLLINS III
TRUSTEE	1.00		Yes (X)		$2,000	$0	$0
MICHAEL L CRAWFORD
TRUSTEE/EXECUTIVE COMMITTEE	2.00		Yes (X)		$6,750	$0	$0
RICHARD G ENGELSMANN
TREASURER/EXECUTIVE COMMIT	2.00		Yes (X)	Yes (X)	$5,500	$0	$0
STEPHEN C JONES
SECRETARY/EXECUTIVE COMMIT	3.00	1.00	Yes (X)	Yes (X)	$8,750	$0	$0
HUGH SCOTT III
TRUSTEE	1.00	1.00	Yes (X)		$1,500	$0	$0
DONALD H STREETT
TRUSTEE/EXECUTIVE COMMITTEE	2.00		Yes (X)		$0	$0	$0
VALERIE P TERRY
VICE CHAIRPERSON/EXECUTIVE	1.00		Yes (X)	Yes (X)	$6,000	$0	$0
CHARLES E CLAGGETT JR
TRUSTEE	1.00		Yes (X)		$1,250	$0	$0
CAROL F SHEPLEY
TRUSTEE	2.00	1.00	Yes (X)		$3,000	$0	$0
RICHARD T LAMMERT
TRUSTEE	3.00		Yes (X)		$2,750	$0	$0
MEREDITH C JONES III
TRUSTEE	1.00		Yes (X)		$1,500	$0	$0
EUGENE J MACKEY III
TRUSTEE	1.00	1.00	Yes (X)		$2,000	$0	$0
GINGER IMSTER
TRUSTEE	2.00	1.00	Yes (X)		$0	$0	$0
EDWARD NOLAND
TRUSTEE	1.00		Yes (X)		$0	$0	$0
DAVID K JOLLEY
TRUSTEE	1.00		Yes (X)		$500	$0	$0
JOHN C MCPHEETERS
TRUSTEE	1.00		Yes (X)		$1,250	$0	$0
NANCY J YLVISAKER
PRESIDENT	50.00				$170,350	$0	$18,342	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$213,100	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$18,342	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
BROOKSIDE CONTRACTING INC
5027 STATE ROAD H	DESOTO	MO	63020	LANDSCAPE CONSTRUCTION	$510,066
O'HARA LANDSCAPE & LAWN CARE
1040 N LINDBERGH BLVD	ST LOUIS	MO	63132	LANDSCAPE AND LAWN CARE	$346,202
JOHN J SMITH MASONRY COMPANY
9200 GREEN PARK ROAD	ST LOUIS	MO	63123	LANDSCAPE CONSTRUCTION	$232,761
RAMMS BUILDING GROUP LLC
3745 PHILIP MEADOWS COURT	FLORISSANT	MO	63034	REAL ESTATE DEVELOPER	$208,282
MISSOURI PETROLEUM PRODUCTS COMPANY
1620 WOODSON ROAD	ST LOUIS	MO	63114	CONSTRUCTION	$198,915

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	8	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
MARKERS AND URNS	900099	$191,037	$191,037
SALE OF LOTS & NICHES	900099	$189,658	$189,658
INTERMENTS	900099	$93,710	$93,710
CARE OF LOTS	900099	$29,652	$29,652
ENDOWED CARE FUND TRUST	900099	$28,305	$28,305

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$12,684	TotalRevenueColumnAmt
Related Or Exempt Func Income	$12,684	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$545,046	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,313,188	TotalRevenueColumnAmt
Exclusion	$2,313,188	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$511	TotalRevenueColumnAmt
Exclusion	$511	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$26,579,109	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$24,094,688	SecuritiesAmt
Other	$12,529	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$2,484,421	SecuritiesAmt
Other	-$12,529	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,471,892	TotalRevenueColumnAmt
Related Or Exempt Func Income	-$12,529	RelatedOrExemptFuncIncomeAmt
Exclusion	$2,484,421	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS INCOME	Desc
Business	900099	BusinessCd
Total Revenue Column	$7,978	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,978	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$7,978	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,338,615	TotalRevenueColumnAmt
Related Or Exempt Func Income	$540,495	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$4,798,120	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$359,338	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$957,955	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$93,866	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$204,130	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$90,358	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$42,494	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$35,100	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$198,461	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$66,211	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$280,091	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$111,462	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$42,407	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$165,180	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$24,169	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$517,622	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$113,072	TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt
IRRIGATION & LANDSCAPIN	$573,778
EQUIPMENT & MAINTENANCE	$275,779
COST OF MARKERS, URNS,	$172,745
EXPENSE TO ENHANCE CEME	$125,000

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$165,712	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,614,930	TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$4,299,613	BOYAmt
EOY	$3,058,771	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$91,160	BOYAmt
EOY	$77,112	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$2,637,803	BOYAmt
EOY	$2,894,590	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$21,178	BOYAmt
EOY	$20,209	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$13,540,532	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$3,252,979	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$9,413,472	BOYAmt
EOY	$10,287,553	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$90,460,960	BOYAmt
EOY	$92,073,546	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$321,761	BOYAmt
EOY	$367,455	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$107,245,947	BOYAmt
EOY	$108,779,236	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$247,988	BOYAmt
EOY	$237,091	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$35,152	BOYAmt
EOY	$43,852	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$283,140	BOYAmt
EOY	$280,943	EOYAmt

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

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$105,989,550	BOYAmt
EOY	$107,482,233	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$685,521	BOYAmt
EOY	$696,304	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$287,736	BOYAmt
EOY	$319,756	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$106,962,807	BOYAmt
EOY	$108,498,293	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$107,245,947	BOYAmt
EOY	$108,779,236	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$723,685	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$811,801	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$973,257	BeginningYearBalanceAmt
Contributions	$28,305	ContributionsAmt
Investment Earnings Or Losses	$18,538	InvestmentEarningsOrLossesAmt
Administrative Expenses	$3,890	AdministrativeExpensesAmt
End Year Balance	$1,016,210	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$942,359	BeginningYearBalanceAmt
Contributions	$20,288	ContributionsAmt
Investment Earnings Or Losses	$14,285	InvestmentEarningsOrLossesAmt
Administrative Expenses	$3,675	AdministrativeExpensesAmt
End Year Balance	$973,257	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$913,570	BeginningYearBalanceAmt
Contributions	$10,518	ContributionsAmt
Investment Earnings Or Losses	$22,111	InvestmentEarningsOrLossesAmt
Administrative Expenses	$3,840	AdministrativeExpensesAmt
End Year Balance	$942,359	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$899,925	BeginningYearBalanceAmt
Contributions	$4,264	ContributionsAmt
Investment Earnings Or Losses	$15,047	InvestmentEarningsOrLossesAmt
Administrative Expenses	$5,666	AdministrativeExpensesAmt
End Year Balance	$913,570	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$867,536	BeginningYearBalanceAmt
Contributions	$26,018	ContributionsAmt
Investment Earnings Or Losses	$15,922	InvestmentEarningsOrLossesAmt
Administrative Expenses	$9,551	AdministrativeExpensesAmt
End Year Balance	$899,925	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Prmnnt Endowment Balance EOY	0.31000	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.69000	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,456,080	OtherCostOrOtherBasisAmt
Book Value	$2,456,080	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$10,496,717	OtherCostOrOtherBasisAmt
Depreciation	$2,869,661	DepreciationAmt
Book Value	$7,627,056	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$494,881	OtherCostOrOtherBasisAmt
Depreciation	$378,675	DepreciationAmt
Book Value	$116,206	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$92,854	OtherCostOrOtherBasisAmt
Depreciation	$4,643	DepreciationAmt
Book Value	$88,211	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$10,287,553	TotalBookValueLandBuildingsAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$6,150,416	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$811,801	NetUnrealizedGainsInvstAmt
Revenue Not Reported	$811,801	RevenueNotReportedAmt
Revenue Subtotal	$5,338,615	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$5,338,615	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$4,614,930	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$4,614,930	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$4,614,930	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART V, LINE 4:	THE TEMPORARILY RESTRICTED FUNDS ARE USED TO PROVIDE SPECIAL CARE OF CERTAIN LOTS AND COLUMBARIA. THE PERMANENT ENDOWMENT, THE ENDOWED CARE FUND TRUST OF BELLEFONTAINE CEMETERY ASSOCIATION, IS MAINTAINED IN ACCORDANCE WITH THE PROVISIONS OF THE CEMETERY ENDOWED CARE FUND LAW OF MISSOURI. THESE FUNDS ARE TO PROVIDE FOR THE CARE AND MAINTENANCE OF THE CEMETERY.
PART X, LINE 2:	THE ASSOCIATION FOLLOWS GUIDANCE ISSUED BY FASB ON ACCOUNTING FOR INCOME TAXES AND HAS EVALUATED ITS TAX POSITIONS, EXPIRING STATUTES OF LIMITATION, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS, AND BELIEVES THAT NO PROVISION FOR INCOME TAXES IS NECESSARY TO COVER ANY UNCERTAIN TAX POSITIONS.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp

Field	Value	IRS element (for citing)
Region	CENTRAL AMERICA AND THE CARIBBEAN	RegionTxt
Offices	0	OfficesCnt
Employee	0	EmployeeCnt
Type Of Activities Conducted	INVESTMENTS	TypeOfActivitiesConductedTxt
Region Total Expenditures	$17,559,000	RegionTotalExpendituresAmt

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	0	SubtotalEmployeesCnt
Continutation Total Office	0	ContinutationTotalOfficeCnt
Continutation Total Employee	0	ContinutationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Subtotal Spent	$17,559,000	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$17,559,000	TotalSpentAmt
Transfer To Foreign Corp	Yes (1)	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	Yes (1)	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	Yes (1)	PassiveForeignInvestmestCoInd
Foreign Partnership	0	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	NANCY J YLVISAKER	PersonNm
Title	PRESIDENT	TitleTxt
Base Compensation Filing Org	$170,350	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$18,342	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$188,692	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Field	Value	IRS element (for citing)
Person	CAROL SHEPLEY	PersonNm

Field	Value	IRS element (for citing)
Relationship Description	TRUSTEE	RelationshipDescriptionTxt
Transaction	$6,600	TransactionAmt
Transaction	IND. CONTRACTOR - MRS. SHEPLEY WAS COMPENSATED AS AN INDEPENDENT CONTRACTOR TO GIVE PRESENTATIONS ON THE HISTORY OF BELLEFONTAINE CEMETERY. SHE ALSO ASSISTED WITH WRITING AND EDITING BOOKLETS ABOUT THE CEMETERY.;LISTTOTAL 11244	TransactionDesc
Sharing Of Revenues	0	SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11	THE FORM 990 IS DELIVERED ELECTRONICALLY TO THE PRESIDENT AND THE EXECUTIVE COMMITTEE FOR THEIR REVIEW PRIOR TO FILING.
FORM 990, PART VI, SECTION B, LINE 12C	THE CONFLICT OF INTEREST POLICY IS REVIEWED ON AN ANNUAL BASIS.
FORM 990, PART VI, SECTION B, LINE 15	THE ASSOCIATION'S PROCEDURE FOR DETERMINING THE COMPENSATION OF THE OFFICERS INCLUDES THE REVIEW OF COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN COMPARABLE POSITIONS BY THE TRUSTEES.
FORM 990, PART VI, SECTION C, LINE 19	THE FORM 990 AND GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.
PART XII, LINE 2C	NO CHANGE TO THE ORGANIZATION'S OVERSIGHT PROCESS OR SELECTION PROCESSES OF AN INDEPENDENT ACCOUNTANT.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	FRIENDS OF BELLEFONTAINE CEMETERY	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4947 WEST FLORISSANT AVENUE	AddressLine1Txt
City	ST LOUIS	CityNm
State Abbreviation	MO	StateAbbreviationCd
ZIP	63115	ZIPCd

Field	Value	IRS element (for citing)
EIN	461205201	EIN
Primary Activities	SUPPORT ACTIVIITIES RELATED TO THE PRESERVATION & CONSERVATION OF BCA	PrimaryActivitiesTxt
Legal Domicile State	MO	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	LINE 7	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

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

Field	Value	IRS element (for citing)
Controlled Organization	Yes (1)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (1)	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (1)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd