2014-09-30T09:09:08-07:00 2013-12-31 Howe Keller & Hunter PC 215 S Broad St 4th Fl Philadelphia PA 19107 990 2013-01-01 231210840 WEST LAUREL HILL CEMETERY COMPANY WEST 6106649426 215 BELMONT AVENUE BALA CYNWYD PA 19004 ALEXANDER L HOSKINS President 2014-09-30 true J Craig Howe CPA P00595108 2158939112 2013 2015-11-30 17:44:51Z ALEXANDER L HOSKINS 215 Belmont Avenue Bala Cynwyd PA 19004 5808137 false false X Forever-care.com X 1869 PA Operation of a cemetery and crematoria to preserve the progressive values and historic status of West Laurel Hill Cemetery as envisioned by our founder, John Jay Smith, for the benefit of past and future generations. 6 6 34 -23948 -1596 2200 3508759 3488312 1599558 1648056 48290 19060 5156607 5157628 0 0 2174183 2502412 0 0 1824784 1739736 3998967 4242148 1157640 915480 41588600 46533370 2555948 2865558 39032652 43667812 Operation of a cemetery and crematoria to preserve the progressive values and historic status of West Laurel Hill Cemetery as envisioned by our founder, John Jay Smith, for the benefit of past and future generations; to continue our long traditions of honoring the deceased and their families with their rightful dignity and perpetual care; and to remain national leaders in our industry. false false 2539909 3502654 Care and maintenance of cemetery property. 2539909 false false false false false false false true false true true true false false false true false false false false false false false false false false false false false true false false false false false false true false false true true false false false false false true true true false false true 22 0 true 34 true true false false false false false false 0 false false false false false false false false false false X 6 6 true false false false true true true true true false false true true true true true true true true false X Alisa Natalone 6106649426 215 BELMONT AVE Bala Cynwyd PA 19004 X KIMBER R DAVID Director 2.00 4.00 X 12000 0 0 LOGAN SMITH Treasurer 2.00 4.00 X X 12000 0 0 WILSON L SMITH Vice Chairman 3.00 5.00 X 18700 0 0 MARTIN A HECKSCHER Secretary 2.00 4.00 X X 12000 0 0 Elizabeth Gemmill Director 2.00 4.00 X 5000 0 0 CLIFFORD C DAVID JR Chairman 4.00 6.00 X X 22700 0 0 ALEXANDER L HOSKINS President 25.00 15.00 X 210725 0 9464 Alisa Natalone Director of Admin. 25.00 15.00 X 109703 0 25921 Deborah Cassidy Family Svcs. Mgr. 0.00 40.00 X 0 121593 6262 Kevin McCormick Sales Rep. 0.00 40.00 X 0 91627 20184 Lauren DiSanto Sales Rep. 0.00 40.00 X 0 120914 25999 Virginia Heyer Sales Rep. 0.00 40.00 X 0 113262 13218 402828 447396 101048 2 false true false Merendino Cemetery Care 1048 West Blancke Street Linden NJ 07036 Grounds care 336606 Philip Aiello Jr Inc 105 Kings Road Plymouth Meeting PA 19462 Concrete contractor 107150 2 2200 2200 Interest on pre need A/R 900099 20509 20509 Preneed redemptions 900099 108587 108587 Sale of spaces 900099 1000497 1000497 Sales of services 812900 2358719 2358719 3488312 253012 253012 0 0 125604 117236 8368 8368 -23948 32316 1391394 3650 1391394 3650 1395044 3650 1391394 0 0 544019 533273 10746 10746 Vending Machine Income 900099 -54 -54 -54 5157628 3502654 -23948 1676722 0 0 0 0 302589 302589 0 1862384 1202140 660244 25832 6303 19529 205316 55829 149487 106291 39446 66845 0 8960 8960 26839 26839 0 0 0 19245 19245 74499 74499 32863 32863 36711 36711 0 81367 24516 56851 0 0 8304 8304 19719 19719 0 343914 292074 51840 72932 72932 Cem. Maint. - Contractor 336606 336606 Cem. Maint. - Other 137768 137768 Cem. Maint. - Tree work 99910 99910 Real estate taxes 52388 52388 387711 251099 136612 4242148 2539909 1702239 0 -57283 16381 1091056 1023591 0 641003 637312 17400 0 100000 0 83877 89144 54872 67971 14460013 7030407 7518985 7429606 26777996 32031481 4035254 4035254 0 0 1342840 1185230 41588600 46533370 318070 464610 1697711 2018493 540164 382455 3 2555948 2865558 X 26960833 29737975 12071819 13929837 39032652 43667812 41588600 46533370 X 915480 3640801 78879 X true X false true false X X X false 26193679 272129 5085685 865383 30686110 23831717 228159 2774578 640775 26193679 25676774 295758 -1482359 658456 23831717 23136607 254420 3580277 1294530 25676774 18504535 500805 5190317 1059050 23136607 0.54700 0.45300 false false false 6434100 3089987 3344113 6964599 3148925 3815674 927138 661319 265819 134176 130176 4000 7429606 4035254 C 4035254 X Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o Cemetery records dating back to 1869 and various historic artifacts from the Cemetery's past. Part III, Line 4: Description of organization's collections and how it furthers its purpose. Cemetery records dating back to 1869 and various historic artifacts from the Cemetery's past.West Laurel Hill Cemetery Company provides regular tours presenting the history of West Laurel Hill Cemetery. Scholarly research is conducted regularly by volunteer staff as part of its tour programs, while the extensive records, dating back to 1869, are also available for historic and educational purposes. West Laurel Hill Cemeterey is dedicated to "preservation of future generations" as part of its original mission. Part V, Line 4: Intended uses of the endowment fund. Earnings provide the funds to pay for the care and maintenance of the cemetery. Part X : FIN48 Footnote The Company is exempt from federal income taxes under Section 501(c) (13) of the Internal Revenue Code. However, income from certain activities not directly related to the Company's tax-exempt purposes is subject to taxation as unrelated business income.The Company's subsidiaries. R.R. Bringhurst & Company, Inc. and James H. Turner Funeral Home, Inc. are subject to both federal and state corporate income taxes.The Company files an unrelated business income tax return in the U.S. federal jurisdiction, and various state and local jurisdictions. With few exceptions, the Company and its subsidiaries are no longer subject to U.S. federal, state, and local examinations by tax authorities for years before 2010.The Company recognizes interest expense and penalties in interest expense. There was not interest or penalties related to income taxes recognized for the years ended December 31, 2013 and 2012. X X X false false false ALEXANDER L HOSKINS President 200000 9506 1219 8472 992 220189 Clifford C David Jr Chairman Advance X 19783 17400 false true true 17400 Maza & David Patricia David Directors wife 3926 Legal fees false R R Bringhurst & Co Inc Common directors 1052687 Cemetery sales commission true Form 990, Part VI, Line 2: Description of Business or Family Relationship of Officers, Directors, Et Kimber R. David - Brother of Clifford C. David Jr.Clifford C. David Jr. - Brother of Kimber R DavidWilson L. Smith - Brother of Logan SmithLogan Smith - Brother of Wilson L. Smith Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder West Laurel Hill Cemetery Company is a PA nonprofit corporation with members that since the formation of the corporation are referred to as shareholders. The members/shareholders manage the corporation and are responsible to elect the Board of Directors of the corporation annually. The member/shareholders have no financial rights in the income or assets of the corporation of any kind. Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body As described above, the member/shareholders of West Laurel Hill Cemetery Company elect the Board of Directors of the corporation annually. Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders Decisions authorizing the following matters require the unanimous vote of the members/shareholders of West Laurel Hill Cemetery Company:1. Dissolution of the Corporation.2. Merger, consolidation, reorganization, conversion or division of or with the Corporation into another corporation or legal entity of any kind.3. Any amendment of the Corporations Articles of Incorporation.4. The sale, exchange or transfer of all or substantially all of the assets of the Corporation.In addition, changes or amendments to Articles I, II, III or VIII of the By Laws require the adoption by majority vote of the members/shareholders. Each member/shareholder is entitled to vote one vote for each share owned as recorded on the books of the Corporation. Form 990, Part VI, Line 11b: Form 990 Review Process The Organization's Treasurer reviews the Form 990 prior to its filing. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Directors, officers, and key employees submit a conflict of interest disclosure statement annually. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The Board of Directors annually reviews the President's compensation package. An annual salary is determined along with various bonus payment criteria. The bonus criteria can differ from year to year based on the Company's situation. Comparability studies were performed in 2007, 2010 and 2012 by an independent certified public accounting firm using Forms 990 of other similar organizations. These studies were used in the consideration of the President's past, current and future compensation packages. The Board's annual decision regarding the President's compensation is recorded in the Company's annual minutes. Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees An annual salary is determined along with various bonus payment criteria. The bonus criteria can differ from year to year based on the Company's situation. Comparability studies were performed in 2007, 2010 and 2012 by an independent certified public accounting firm using Forms 990 of other similar organizations. These studies were used in the consideration of the key employees' past, current and future compensation packages. The compensation of the key employees is determined annually by management and is approved by the Board as part of the annual budget approval process. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Governing documents and financial statements are held in the main office of West Laurel Hill Cemetery and are available for review upon request. Other Changes In Net Assets Or Fund Balances - Other Increases niche fund additions = $4949 Other Changes In Net Assets Or Fund Balances - Other Increases permanent fund trust created = $272129 Other Changes In Net Assets Or Fund Balances - Other Decreases PRENEED FUND GAINS IN DEFERRED REVENUE = -$22155 Other Changes In Net Assets Or Fund Balances - Other Decreases PRENEED FUND INT & DIV IN DEFERRED REVENUE = -$6054 Other Changes In Net Assets Or Fund Balances - Other Decreases PRENEED FUND UNREAL. GAINS IN DEF. REV. = -$169995 Other Changes In Net Assets Or Fund Balances - Other Increases rounding = $5 West Laurel Hill Cemetery Co-Lot Holder 215 Belmont Avenue Bala Cynwyd PA 19004 236729758 Care & maintenance of cemetery lots PA 501(c)13 N/A NA false Laurel Hill Cemetery Company 215 Belmont Avenue Bala Cynwyd PA 19004 230790760 Cemetery PA 501(c)13 N/A NA false Laurel Hill Cemetery Co-Lot Holders Fds 215 Belmont Avenue Bala Cynwyd PA 19004 231860979 Care & maintenance of cemetery lots PA 501(c)13 N/A NA false RR Bringhurst & Co Inc 225 Belmont Avenue Bala Cynwyd PA 19004 232789026 Funeral Home PA West Laurel Hill Cemetery Company C Corp. 1214718 555616 1.00000 true James H Turner Funeral Home Inc 225 Belmont Avenue Bala Cynwyd PA 19004 204042020 Funeral Home PA RR Bringhurst & Co Inc C Corp. 41712 4845 1.00000 true true false false true false false false false false true false true true true true false false false false RR Bringhurst & Co Inc a 80004 Lease agreement RR Bringhurst & Co Inc d 100000 Loan agreement RR Bringhurst & Co Inc j 80004 Lease agreement RR Bringhurst & Co Inc l 11437 Sales agreement RR Bringhurst & Co Inc m 1052687 Sales comm agre