MARTINSVILLE CEMETERY ASSOCIATION: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: MARTINSVILLE CEMETERY ASSOCIATION (EIN 54-0294105)
Tax period: 2013-01-01 to 2013-12-31
Filed: 2014-05-20
IRS object ID: 201411409349300126
Schema version: 2013v3.1
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	2014-05-20T15:06:14-04:00	ReturnTs
Tax Period End	2013-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	541582861	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	George R Brown CPA PC	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	P O Box 129	AddressLine1
City	Collinsville	City
State	VA	State
ZIP Code	240780129	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-01-01	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	BusinessNameLine1

Field	Value	IRS element (for citing)
Business Name Control	MART	BusinessNameControlTxt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O Box 246	AddressLine1
City	Martinsville	City
State	VA	State
ZIP Code	24114	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Lewis Riddle	PersonNm
Person Title	President	PersonTitleTxt
Phone	2766471269	PhoneNum
Signature	2014-05-14	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	George R Brown	PreparerPersonNm
PTIN	P00091146	PTIN
Phone	2766471269	PhoneNum
Preparation	2014-05-20	PreparationDt

Field	Value	IRS element (for citing)
Tax	2013	TaxYr
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Doing Business As Name DoingBusinessAsName

Field	Value	IRS element (for citing)
Business Name Line1	Oakwood Cemetery	BusinessNameLine1

Field	Value	IRS element (for citing)
Gross Receipts	$116,133	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
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 and 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	12	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$79,736	PYContributionsGrantsAmt
CY Contributions Grants	$50,618	CYContributionsGrantsAmt
PY Program Service Revenue	$26,144	PYProgramServiceRevenueAmt
CY Program Service Revenue	$37,750	CYProgramServiceRevenueAmt
PY Investment Income	$32,004	PYInvestmentIncomeAmt
CY Investment Income	$27,765	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$137,884	PYTotalRevenueAmt
CY Total Revenue	$116,133	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$580	CYTotalFundraisingExpenseAmt
PY Other Expenses	$119,497	PYOtherExpensesAmt
CY Other Expenses	$93,601	CYOtherExpensesAmt
PY Total Expenses	$119,497	PYTotalExpensesAmt
CY Total Expenses	$93,601	CYTotalExpensesAmt
PY Revenues Less Expenses	$18,387	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$22,532	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,560,466	TotalAssetsBOYAmt
Total Assets EOY	$1,620,252	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,560,466	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,620,252	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 and to create and maintain funds for perpetual care of the cemetery and reasonable expenses.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$73,159	ExpenseAmt
Revenue	$79,736	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 and to create and maintain funds for perpetual care of the cemeery and reasonable expenses. To pay the ordinary and necessary expenses of operating, maintaining and improving the cemetery and crematorium. To buy, divide and sell cemetery property and to create and maintain funds for the perpetual care of the cemetery and reasonable expenses	Desc
Total Program Service Expenses	$73,159	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	false	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	12	GoverningBodyVotingMembersCnt
Independent Voting Member	12	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	VA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Lorrie Teegen	PersonNm
Phone	2766471269	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	P O Box 246	AddressLine1
City	Martinsville	City
State	VA	State
ZIP Code	241140246	ZIPCode

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	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Lewis Riddle
President	1.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Darrell Smith
Vice President	1.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Lucy Wilson
Secretary	1.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Lorrie Teegen
Treasurer	1.00	0.00	Yes (X)	Yes (X)	$0	$0	$0
Martha Medley
Director	1.00	0.00	Yes (X)		$0	$0	$0
Lucy Davis
Director	1.00	0.00	Yes (X)		$0	$0	$0
Henry Moore
Director	1.00	0.00	Yes (X)		$0	$0	$0
Edwin Penn III
Director	1.00	0.00	Yes (X)		$0	$0	$0
Beth Sibbick
Director	1.00	0.00	Yes (X)		$0	$0	$0
Phil Garrett
Director	1.00	0.00	Yes (X)		$0	$0	$0
Mattie Sheppard
Director	1.00	0.00	Yes (X)		$0	$0	$0
Clay Gravely
Director	1.00	0.00	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	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
All Other Contributions	$50,618	AllOtherContributionsAmt
Total Contributions	$50,618	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Funerals	900099	$23,500	$23,500
Foundations	900099	$2,210	$2,210
Plot Sales	900099	$6,250	$6,250
Plat Maps	900099	$650	$650
Scatter Garden	900099	$4,990	$4,990

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$150	TotalRevenueColumnAmt
Related Or Exempt Func Income	$150	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$37,750	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$27,765	TotalRevenueColumnAmt
Related Or Exempt Func Income	$27,765	RelatedOrExemptFuncIncomeAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$116,133	TotalRevenueColumnAmt
Related Or Exempt Func Income	$65,515	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$6,000	TotalAmt
Management And General	$6,000	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$13,862	TotalAmt
Management And General	$13,862	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$580	TotalAmt
Fundraising	$580	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$72,734	TotalAmt
Program Services	$72,734	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$425	TotalAmt
Program Services	$425	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$93,601	TotalAmt
Program Services	$73,159	ProgramServicesAmt
Management And General	$19,862	ManagementAndGeneralAmt
Fundraising	$580	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$64,075	BOYAmt
EOY	$94,589	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$210,225	BOYAmt
EOY	$212,798	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$2,050	BOYAmt
EOY	$4,050	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$95,402	LandBldgEquipCostOrOtherBssAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$95,402	BOYAmt
EOY	$95,402	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,188,714	BOYAmt
EOY	$1,213,413	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,560,466	BOYAmt
EOY	$1,620,252	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	$276,350	BOYAmt
EOY	$311,437	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,188,714	BOYAmt
EOY	$1,213,413	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$95,402	BOYAmt
EOY	$95,402	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,560,466	BOYAmt
EOY	$1,620,252	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,560,466	BOYAmt
EOY	$1,620,252	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$22,532	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$37,254	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$95,402	InvestmentCostOrOtherBasisAmt
Book Value	$95,402	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$95,402	TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990 governing body review Part VI line 11	The governing body of Martinsville Cemetery Association is its Board of Directors. They review the Annual Income tax return subsequent to its submission to the Internal Revenue Service. Any questions or changes needed are noted and adjusted accordingly.
Governing documents etc available to public Part VI line 19	Martinsville Cemetery Association is an IRS 501(c)(13) organization and its income tax return is available to the public upon request to one or more members of the Board of Directors listed.