GREEN MOUNT CEMETERY CORPORATION: Form 990, tax year 2010
View the entire original 990 at ProPublica ↗
- Organization
- GREEN MOUNT CEMETERY CORPORATION (EIN 52-0336750)
- Tax period
- 2010-12-01 to 2011-11-30
- Filed
- 2012-10-12
- IRS object ID
- 201202869349300840
- Schema version
- 2010v3.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2012-10-12T13:37:39-07:00 | Timestamp |
| Tax Period End Date | 2011-11-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MICHAEL D SISK AND COMPANY PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 575 S CHARLES ST STE 400 | AddressLine1 |
| City | BALTIMORE | City |
| State | MD | State |
| ZIP Code | 212012484 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2010-12-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 520336750 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GREEN MOUNT CEMETERY CORPORATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | GREE | NameControl |
| Phone | 4105390641 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1501 GREENMOUNT AVENUE | AddressLine1 |
| City | BALTIMORE | City |
| State | MD | State |
| ZIP Code | 21202 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | EDWARD K DUNN III | Name |
| Title | PRESIDENT | Title |
| Phone | 4105390641 | Phone |
| Date Signed | 2012-10-12 | DateSigned |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | JEFFREY J MAYGERS | Name |
| Phone | 4107273122 | Phone |
| Date Prepared | 2012-10-12 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2010 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | EDWARD K DUNN III | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | GREENMOUNT AVE 0LIVER | AddressLine1 |
| City | BALTIMORE | City |
| State | MD | State |
| ZIP Code | 21202 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 40478975 | GrossReceipts |
| Group Return For Affiliates | false | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | www.greenmountcemetery.com | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1837 | YearFormation |
| State Legal Domicile | MD | StateLegalDomicile |
| Activity Or Mission Description | To operate non-profit cemetery | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 7 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 6 | NbrIndependentVotingMembers |
| Total Nbr Employees | 13 | TotalNbrEmployees |
| Total Nbr Volunteers | 0 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 137142 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 137912 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 2356022 | InvestmentIncomePriorYear |
| Investment Income Current Year | 2972652 | InvestmentIncomeCurrentYear |
| Other Revenue Current Year | 0 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 2493164 | TotalRevenuePriorYear |
| Total Revenue Current Year | 3110564 | TotalRevenueCurrentYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 624184 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 611076 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 769067 | OtherExpensePriorYear |
| Other Expenses Current Year | 864434 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 1393251 | TotalExpensesPriorYear |
| Total Expenses Current Year | 1475510 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 1099913 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1635054 | RevenuesLessExpensesCY |
| Total Assets BOY | 57139025 | TotalAssetsBOY |
| Total Assets EOY | 59329234 | TotalAssetsEOY |
| Total Liabilities BOY | 33826 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 32035 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 57105199 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 59297199 | NetAssetsOrFundBalancesEOY |
| Mission Description | To operate non-profit cemetery | MissionDescription |
| Significant New Program Services | false | SignificantNewProgramServices |
| Significant Change | false | SignificantChange |
| Description | MAINTENANCE OR IMPROVEMENT OF THE CEMETERY AND THE CARE OF THE GRAVE LOTS THEREIN CONTAINED. | Description |
| Described In501 C3 | false | DescribedIn501C3 |
| Schedule B Required | false | ScheduleBRequired |
| Political Activities | false | PoliticalActivities |
| Lobbying Activities | false | LobbyingActivities |
| Donor Advised Funds | false | DonorAdvisedFunds |
| Conservation Easements | false | ConservationEasements |
| Collections Of Art | false | CollectionsOfArt |
| Credit Counseling | false | CreditCounseling |
| Term Or Permanent Endowments | true | 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 | true | ReportFin48Footnote |
| Independent Audit Financial Stmt | false | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | true | 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 |
| Excess Benefit Transaction | false | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | false | PriorExcessBenefitTransaction |
| 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 | true | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | false | DeductibleNonCashContributions |
| Deductible Contributions Of Art | false | DeductibleContributionsOfArt |
| Terminated | false | Terminated |
| Partial Liquidation | false | PartialLiquidation |
| Disregarded Entity | true | 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 | 8 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 13 | 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 |
| Indoor Tanning Services | false | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 7 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 6 | 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 | false | MinutesOfCommittees |
| Officer Mailing Address | false | OfficerMailingAddress |
| Local Chapters | false | LocalChapters |
| Form990 Provided To Governing Body | true | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | true | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | true | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | true | RegularMonitoringEnforcement |
| Whistleblower Policy | true | WhistleblowerPolicy |
| Document Retention Policy | true | DocumentRetentionPolicy |
| Compensation Process CEO | true | CompensationProcessCEO |
| Compensation Process Other | true | CompensationProcessOther |
| Investment In Joint Venture | false | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TAMMI PRYSIAZNY | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 4105390641 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1501 GREENMOUNT AVENUE | AddressLine1 |
| City | BALTIMORE | City |
| State | MD | State |
| ZIP Code | 21202 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (9 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| FRANCIS G RIGGS | ||||||
| Board Member | 1.00 | X | 5400 | 0 | 0 | |
| C FRANKLIN ECK JR | ||||||
| Board Member | 1.00 | X | 5400 | 0 | 0 | |
| SAMUEL R MOORE | ||||||
| Board Member | 1.00 | X | 5400 | 0 | 0 | |
| THOMAS ED MILLSPAUGH | ||||||
| Board Member | 1.00 | X | 5400 | 0 | 0 | |
| J DORSEY BROWN III | ||||||
| Board Member | 1.00 | X | 4800 | 0 | 0 | |
| EDWARD K DUNN III | ||||||
| President | 4.00 | X | 20400 | 0 | 0 | |
| SHERLOCK S GILLET JR | ||||||
| Board member | 1.00 | X | 5400 | 0 | 0 | |
| PETER R FENWICK | ||||||
| Board Member | 1.00 | X | 5400 | 0 | 0 | |
| TAMMI J PRYSIAZNY | ||||||
| Manager | 40.00 | 92400 | 0 | 19640 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 150000 | TotalReportableCompFromOrg |
| Total Other Compensation | 19640 | TotalOtherCompensation |
| Formers Listed | false | FormersListed |
| Total Comp GT150 K | false | TotalCompGT150K |
| Compensation From Other Sources | false | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BROWN ADVISORY | BusinessNameLine1 |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 S BOND ST | AddressLine1 |
| City | BALTIMORE | City |
| State | MD | State |
| ZIP Code | 21231 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | Investment Management | DescriptionOfServices |
| Compensation | 244007 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
Program Service Revenue ProgramServiceRevenue (4 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn |
|---|---|---|
| Cremations | 900099 | 124735 |
| Interments | 900099 | 6690 |
| Sale/care of lots | 900099 | 5687 |
| Deposits-lots | 900099 | 800 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 137912 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1325306 | TotalRevenueColumn |
| Exclusion | $1,325,306 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 39015757 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 37368411 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 1647346 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 1647346 | TotalRevenueColumn |
| Exclusion | $1,647,346 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 3110564 | TotalRevenueColumn |
| Related Or Exempt Function Income | 137912 | RelatedOrExemptFunctionIncome |
| Exclusion | $2,972,652 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 221660 | Total |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 265188 | Total |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 33376 | Total |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 54268 | Total |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 36584 | Total |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 10443 | Total |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 13600 | Total |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 197008 | Total |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14645 | Total |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 24380 | Total |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3191 | Total |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15211 | Total |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 171418 | Total |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 73610 | Total |
Other Expenses OtherExpenses (5 entries)
| DescriptionDescription | TotalTotal |
|---|---|
| Repairs and renewals | 27991 |
| Charitable contributions | 77899 |
| Crematory fuel & supples | 31709 |
| Landscaping | 98687 |
| Tree service | 72308 |
All Other Expenses AllOtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 32334 | Total |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1475510 | Total |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 263943 | BOY |
| EOY | 374531 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 244476 | BOY |
| EOY | 243658 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 5940717 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 2443306 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3589484 | BOY |
| EOY | 3497411 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 53041122 | BOY |
| EOY | 55213634 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 57139025 | BOY |
| EOY | 59329234 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33826 | BOY |
| EOY | 32035 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 33826 | BOY |
| EOY | 32035 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22466934 | BOY |
| EOY | 23338029 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22190008 | BOY |
| EOY | 23510113 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 12448257 | BOY |
| EOY | 12449057 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 57105199 | BOY |
| EOY | 59297199 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 57139025 | BOY |
| EOY | 59329234 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 1635054 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 556946 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | false | AccountantCompileOrReview |
| FS Audited | true | FSAudited |
| Audit Committee | true | AuditCommittee |
| Financial Statement Consolidated | X | FinancialStatementConsolidated |
| Federal Grant Audit Required | false | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 12448257 | BeginningOfYearBalance |
| Contributions | 800 | Contributions |
| End Of Year Balance | 12449057 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 12448132 | BeginningOfYearBalance |
| Contributions | 125 | Contributions |
| End Of Year Balance | 12448257 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 12446232 | BeginningOfYearBalance |
| Contributions | 1900 | Contributions |
| End Of Year Balance | 12448132 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.00000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 1.00000 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.00000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | false | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | false | EndowmentsHeldByRelatedOrgs |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 965120 | OtherCostOrOtherBasis |
| Depreciation | 344873 | Depreciation |
| Book Value | 620247 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 643972 | OtherCostOrOtherBasis |
| Depreciation | 556934 | Depreciation |
| Book Value | 87038 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 4331625 | OtherCostOrOtherBasis |
| Depreciation | 1541499 | Depreciation |
| Book Value | 2790126 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 3497411 | TotalOfBookValueLandBuildings |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | Liability for uncertain tax position | Description |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV (3 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Pt V Line 4 | Permanently restricted net assets consists of funds collected for the purpose of the perpetual care of lots, crypts or columbaria. |
| Pt X | The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the Cemetery may recognize the tax benefit from |
| Pt X | an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. There were no unrecognized tax benefits identified or recorded as liabilities for fiscal years 2011 and 2010. The Organization is generally no longer subject to examination by the Internal Revenue Service for years before 2007. |
Schedule L IRS990ScheduleL
Form990 Schedule L Part IV Form990ScheduleLPartIV (2 entries)
| RelationshipRelationship | Amount Of TransactionAmountOfTransaction | Description Of TransactionDescriptionOfTransaction | Sharing Of RevenuesSharingOfRevenues |
|---|---|---|---|
| EDWARD K DUNN III | |||
| Trustee | 197008 | Investment management fees paid to Brown Advisory | false |
| J DORSEY BROWN III | |||
| Trustee | 197008 | Investment management fees paid to Brown Advisory | false |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (47 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| Pt VI-A, Line 8a | The Organization records detailed minutes of every Board |
| of directors meeting. | |
| Pt VI-B, Line 11a | The Form 990 is presented to the Board of Directors for |
| signature by the President, at which time the Board reviews | |
| and discusses the Form 990 before approving it for | |
| signature. | |
| Pt VI-B, Line 12c | Annually the Board of Directors are inquired as to any |
| possible conflicts of interest. | |
| Pt VI-B, Line 15 | Annually the Board of Directors discusses, then votes on the |
| compensation for the Manager and the President. | |
| Pt VI-C, Line 19 | The Organization does not make its governing documents, |
| conflict of interest policy or financial statements available | |
| to the public. | |
| Pt VI-A, Line 8b | There are no committees with the authority to act on behalf |
| of the governing body. All decisions and actions are made | |
| by the Board of Trustees. | |
| Schedule L, Pt IV | Alex. Brown Investment Management ("ABIM") has provided |
| investment management services to Green Mount Cemetery for | |
| more than 30 years. During that period, the portfolios | |
| managed by ABIM have achieved investment results that are | |
| materially superior to broad market averages, and Green | |
| Mount Cemetery has chosen to continue this investment | |
| management relationship. Substantially after the initiation | |
| of the investment management relationship with ABIM, J. | |
| Dorsey Brown, III was asked to join the Board of Green Mount | |
| Cemetery (the "Board") and has served continuously on the | |
| Form 990, Part IX, Line 24f | MISCELLANEOUS 15799. REFUSE COLLECTION 5490. SECURITY 5099. UNIFORMS 3806. AUTO 2140. |
| Board to date. Mr. Brown was a partner of SBIM both before | |
| and after joining the Board. | |
| Edward K. Dunn, III joined the Board in 2001. He had no | |
| economic relationship to ABIM until 2008 when ABIM entered | |
| into a merger with Brown Investment Advisory and Trust | |
| Company ("Brown Advisory"). During the 2011 tax year, Mr. | |
| Dunn and Mr. Brown were both referred to as Partners of | |
| Brown Advisory, which is a corporate entity. Both own less | |
| than 5% of the outstanding shares of Brown Advisory and | |
| neither hold corporate officer titles such as president, | |
| secretary or treasurer of Brown Advisory. | |
| Green Mount Cemetery's written conflict of interest policy | |
| states that it shall generally avoid business relationships | |
| that give rise to conflicts of interest except where the | |
| Board has determined that such a relationship will result | |
| in superior services being rendered to Green Mount. To date, | |
| the Board has decided to continue the investment management | |
| relationship based on the determination that the | |
| relationship will continue to result in superior services | |
| being rendered to Green Mount. |
Schedule R IRS990ScheduleR
Form990 Schedule R Part I Form990ScheduleRPartI (2 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivities | Legal Domicile StateLegalDomicileState | Total IncomeTotalIncome | EOY AssetsEOYAssets | Business Name Line1DirectControllingEntityName/BusinessNameLine1 |
|---|---|---|---|---|---|---|---|---|---|
| GREEN MOUNT CREMATORY LLC | |||||||||
| 1501 GREENMOUNT AVENUE | BALTIMORE | MD | 21202 | 520336750 | CREMATORY | MD | 124735 | 131136 | GREEN MOUNT CEMETERY CORPORATION |
| GREEN MOUNT COMPANY LLC | |||||||||
| 1501 GREENMOUNT AVENUE | BALTIMORE | MD | 21202 | 520336750 | Real Estate Holding Company | MD | 8866 | 3465527 | GREEN MOUNT CEMETERY CORPORATION |
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