MARTINSVILLE CEMETERY ASSOCIATION: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: MARTINSVILLE CEMETERY ASSOCIATION (EIN 54-0294105)
Tax period: 2012-01-01 to 2012-12-31
Filed: 2013-06-20
IRS object ID: 201321719349300302
Schema version: 2012v2.1
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)
Timestamp	2013-06-20T08:47:13-04:00	Timestamp
Tax Period End Date	2012-12-31	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	541582861	EIN

Preparer Firm Business Name PreparerFirmBusinessName

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

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	P O Box 129	AddressLine1
City	Collinsville	City
State	VA	State
ZIP Code	24078	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-01-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	540294105	EIN

Name Name

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

Field	Value	IRS element (for citing)
Name Control	MART	NameControl

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

Officer Officer

Field	Value	IRS element (for citing)
Name	Lewis Riddle	Name
Title	President	Title
Date Signed	2013-06-19	DateSigned
Authorize Third Party	true	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	George R Brown	Name
PTIN	P00429638	PTIN
Phone	2766471269	Phone
Date Prepared	2013-06-20	DatePrepared
Self Employed	X	SelfEmployed

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2016-02-25 16:41:14Z	BuildTS

Form 990 IRS990

Doing Business As DoingBusinessAs

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

Field	Value	IRS element (for citing)
Gross Receipts	137884	GrossReceipts
Group Return For Affiliates	false	GroupReturnForAffiliates
Organization501c	X	Organization501c
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1991	YearFormation
State Legal Domicile	VA	StateLegalDomicile
Activity Or Mission Description	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.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	12	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	12	NbrIndependentVotingMembers
Total Nbr Employees	0	TotalNbrEmployees
Total Nbr Volunteers	12	TotalNbrVolunteers
Total Gross UBI	0	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Current Year	79736	ContributionsGrantsCurrentYear
Program Service Revenue CY	26144	ProgramServiceRevenueCY
Investment Income Current Year	32004	InvestmentIncomeCurrentYear
Other Revenue Current Year	0	OtherRevenueCurrentYear
Total Revenue Current Year	137884	TotalRevenueCurrentYear
Grants And Similar Amnts CY	0	GrantsAndSimilarAmntsCY
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Current Year	0	SalariesEtcCurrentYear
Total Prof Fundrsng Exp CY	0	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	469	TotalFundrsngExpCurrentYear
Other Expenses Current Year	119497	OtherExpensesCurrentYear
Total Expenses Current Year	119497	TotalExpensesCurrentYear
Revenues Less Expenses CY	18387	RevenuesLessExpensesCY
Total Assets BOY	1508330	TotalAssetsBOY
Total Assets EOY	1560466	TotalAssetsEOY
Total Liabilities EOY	0	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1508330	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1560466	NetAssetsOrFundBalancesEOY
Mission Description	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.	MissionDescription
Significant New Program Services	false	SignificantNewProgramServices
Significant Change	false	SignificantChange
Expense	100779	Expense
Revenue	26144	Revenue
Description	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.	Description
Total Program Service Expense	100779	TotalProgramServiceExpense
Described In501 C3	false	DescribedIn501C3
Schedule B Required	true	ScheduleBRequired
Political Activities	false	PoliticalActivities
Donor Advised Funds	false	DonorAdvisedFunds
Conservation Easements	false	ConservationEasements
Collections Of Art	false	CollectionsOfArt
Credit Counseling	false	CreditCounseling
Term Or Permanent Endowments	false	TermOrPermanentEndowments
Report Land Bldg Equip	true	ReportLandBldgEquip
Report Invest Oth Securities	false	ReportInvestOthSecurities
Report Prog Rel Invest	false	ReportProgRelInvest
Report Other Assets	false	ReportOtherAssets
Report Other Liabilities	false	ReportOtherLiabilities
Report Fin48 Footnote	false	ReportFin48Footnote
Independent Audit Financial Stmt	false	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	false	ConsolidatedAuditFinancialStmt
School	false	School
Foreign Office	false	ForeignOffice
Foreign Activities	false	ForeignActivities
More Than5000 K To Organizations	false	MoreThan5000KToOrganizations
More Than5000 K To Individuals	false	MoreThan5000KToIndividuals
Professional Fundraising	false	ProfessionalFundraising
Fundraising Activities	false	FundraisingActivities
Gaming	false	Gaming
Hospital	false	Hospital
Grants To Organizations	false	GrantsToOrganizations
Grants To Individuals	false	GrantsToIndividuals
Schedule J Required	false	ScheduleJRequired
Tax Exempt Bonds	false	TaxExemptBonds
Loan To Officer Or DQP	false	LoanToOfficerOrDQP
Grant To Related Person	false	GrantToRelatedPerson
Bsnss Rltnshp With Organization	false	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	false	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	false	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	false	DeductibleNonCashContributions
Deductible Contributions Of Art	false	DeductibleContributionsOfArt
Terminated	false	Terminated
Partial Liquidation	false	PartialLiquidation
Disregarded Entity	false	DisregardedEntity
Related Entity	false	RelatedEntity
Related Org Controlled Entity	false	RelatedOrgControlledEntity
Transaction Related Entity	false	TransactionRelatedEntity
Activities Conducted Partnership	false	ActivitiesConductedPartnership
Schedule O Required	true	ScheduleORequired
Number Forms Transmitted With1096	0	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	false	ComplianceWithBackupWitholding
Number Of Employees	0	NumberOfEmployees
Employment Tax Returns Filed	true	EmploymentTaxReturnsFiled
Unrelated Business Income	false	UnrelatedBusinessIncome
Foreign Financial Account	false	ForeignFinancialAccount
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTrans
Taxable Party Notification	false	TaxablePartyNotification
Non Deductible Contributions	false	NonDeductibleContributions
Quid Pro Quo Contributions	false	QuidProQuoContributions
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOf
Funds To Pay Premiums	false	FundsToPayPremiums
Premiums Paid	false	PremiumsPaid
Form8899 Filed	false	Form8899Filed
Form1098 C Filed	false	Form1098CFiled
Excess Business Holdings	false	ExcessBusinessHoldings
Taxable Distributions	false	TaxableDistributions
Distribution To Donor	false	DistributionToDonor
Indoor Tanning Services	false	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	12	NbrVotingGoverningBodyMembers
Number Independent Voting Members	12	NumberIndependentVotingMembers
Family Or Business Relationship	false	FamilyOrBusinessRelationship
Delegation Of Management Duties	false	DelegationOfManagementDuties
Changes To Organizing Docs	false	ChangesToOrganizingDocs
Material Diversion Or Misuse	false	MaterialDiversionOrMisuse
Members Or Stockholders	false	MembersOrStockholders
Election Of Board Members	false	ElectionOfBoardMembers
Decisions Subject To Approval	false	DecisionsSubjectToApproval
Minutes Of Governing Body	true	MinutesOfGoverningBody
Minutes Of Committees	true	MinutesOfCommittees
Officer Mailing Address	false	OfficerMailingAddress
Local Chapters	false	LocalChapters
Form990 Provided To Governing Body	true	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	false	ConflictOfInterestPolicy
Whistleblower Policy	false	WhistleblowerPolicy
Document Retention Policy	false	DocumentRetentionPolicy
Compensation Process CEO	false	CompensationProcessCEO
Compensation Process Other	false	CompensationProcessOther
Investment In Joint Venture	false	InvestmentInJointVenture
States Where Copy Of Return Is Filed	VA	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Field	Value	IRS element (for citing)
Name Person	George R Brown CPA PC	NamePerson
Telephone Number	2766471269	TelephoneNumber

Address US AddressUS

Field	Value	IRS element (for citing)
Address Line1	P O Box 129	AddressLine1
City	Collinsville	City
State	VA	State
ZIP Code	24078	ZIPCode

Field	Value	IRS element (for citing)
No Listed Persons Compensated	X	NoListedPersonsCompensated

Form990 Part VII Section A Form990PartVIISectionA (12 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer
Beth Sibbick
Director	1.00	X	0	0	0
Clay Gravely
Director	1.00	X	0	0	0
Darrell Smith
Vice President	1.00	X	0	0	0	X
Edwin Penn III
Director	1.00	X	0	0	0
Henry Moore
Director	1.00	X	0	0	0
Lewis Riddle
President	1.00	X	0	0	0	X
Lorrie Teegen
Treasurer	1.00	X	0	0	0	X
Lucy Davis
Director	1.00	X	0	0	0
Lucy Wilson
Secretary	1.00	X	0	0	0	X
Martha Medley
Director	1.00	X	0	0	0
Mattie Sheppard
Director	1.00	X	0	0	0
Phil Garrett
Director	1.00	X	0	0	0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	0	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	0	TotalOtherCompensation
Number Individuals GT100 K	0	NumberIndividualsGT100K
Formers Listed	false	FormersListed
Total Comp GT150 K	false	TotalCompGT150K
Compensation From Other Sources	false	CompensationFromOtherSources
All Other Contributions	79736	AllOtherContributions
Total Contributions	79736	TotalContributions

Program Service Revenue ProgramServiceRevenue (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
Funerals	900099	20500	20500
Foundations	900099	844	844
Plot Sales	900099	4800	4800

Field	Value	IRS element (for citing)
Total Program Service Revenue	26144	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	32004	TotalRevenueColumn
Related Or Exempt Function Income	32004	RelatedOrExemptFunctionIncome

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	137884	TotalRevenueColumn
Related Or Exempt Function Income	58148	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	0	UnrelatedBusinessRevenue
Exclusion	$0	ExclusionAmount

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	6000	Total
Management And General	6000	ManagementAndGeneral

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	12237	Total
Management And General	12237	ManagementAndGeneral

Fees For Services Other FeesForServicesOther

Field	Value	IRS element (for citing)
Total	469	Total
Fundraising	469	Fundraising

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	100404	Total
Program Services	100404	ProgramServices

Insurance Insurance

Field	Value	IRS element (for citing)
Total	375	Total
Program Services	375	ProgramServices

Other Expenses OtherExpenses

Field	Value	IRS element (for citing)
Description	Annual meeting	Description
Total	12	Total
Management And General	12	ManagementAndGeneral

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	119497	Total
Program Services	100779	ProgramServices
Management And General	18249	ManagementAndGeneral
Fundraising	469	Fundraising

Cash Non Interest Bearing CashNonInterestBearing

Field	Value	IRS element (for citing)
BOY	68482	BOY
EOY	64075	EOY

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	179499	BOY
EOY	210225	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	2050	BOY
EOY	2050	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	95402	LandBuildingsEquipmentBasis

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	95402	BOY
EOY	95402	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	1162897	BOY
EOY	1188714	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1508330	BOY
EOY	1560466	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	0	BOY
EOY	0	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	250031	BOY
EOY	276350	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	1162897	BOY
EOY	1188714	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	95402	BOY
EOY	95402	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1508330	BOY
EOY	1560466	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1508330	BOY
EOY	1560466	EOY

Field	Value	IRS element (for citing)
Reconcilation Revenue Expenses	18387	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	33749	ReconciliationUnrealizedInvest
Reconcilation Other Changes	0	ReconcilationOtherChanges
Method Of Accounting Cash	X	MethodOfAccountingCash
Accountant Compile Or Review	false	AccountantCompileOrReview
FS Audited	false	FSAudited
Federal Grant Audit Required	false	FederalGrantAuditRequired

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

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

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule D IRS990ScheduleD

Land Land

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	95402	InvestmentCostOrOtherBasis
Book Value	95402	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	95402	TotalOfBookValueLandBuildings

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
O01	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.
O02	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.