2012-10-12T13:37:39-07:00 2011-11-30 MICHAEL D SISK AND COMPANY PC 575 S CHARLES ST STE 400 BALTIMORE MD 212012484 990 2010-12-01 520336750 GREEN MOUNT CEMETERY CORPORATION GREE 4105390641 1501 GREENMOUNT AVENUE BALTIMORE MD 21202 EDWARD K DUNN III 4105390641 2012-10-12 JEFFREY J MAYGERS 4107273122 2012-10-12 2010 2016-02-24 21:20:13Z EDWARD K DUNN III GREENMOUNT AVE 0LIVER BALTIMORE MD 21202 40478975 false X www.greenmountcemetery.com X 1837 MD To operate non-profit cemetery 7 6 13 0 0 0 137142 137912 2356022 2972652 0 2493164 3110564 0 0 624184 611076 0 0 769067 864434 1393251 1475510 1099913 1635054 57139025 59329234 33826 32035 57105199 59297199 To operate non-profit cemetery false false MAINTENANCE OR IMPROVEMENT OF THE CEMETERY AND THE CARE OF THE GRAVE LOTS THEREIN CONTAINED. false false false false false false false false true true false false false false true false true false false false false false false false false false false false false false false false false false false false true false false false false true false false false false true 8 0 13 true false false false false false false false false false false X 7 6 false false false false false false false true false false false true true true true true true true true false X TAMMI PRYSIAZNY 4105390641 1501 GREENMOUNT AVENUE BALTIMORE MD 21202 FRANCIS G RIGGS 1.00 X 5400 0 0 C FRANKLIN ECK JR 1.00 X 5400 0 0 SAMUEL R MOORE 1.00 X 5400 0 0 THOMAS ED MILLSPAUGH 1.00 X 5400 0 0 J DORSEY BROWN III 1.00 X 4800 0 0 EDWARD K DUNN III 4.00 X 20400 0 0 SHERLOCK S GILLET JR 1.00 X 5400 0 0 PETER R FENWICK 1.00 X 5400 0 0 TAMMI J PRYSIAZNY 40.00 X 92400 0 19640 150000 19640 false false false BROWN ADVISORY 901 S BOND ST BALTIMORE MD 21231 Investment Management 244007 1 Cremations 900099 124735 Interments 900099 6690 Sale/care of lots 900099 5687 Deposits-lots 900099 800 137912 1325306 1325306 39015757 37368411 1647346 1647346 1647346 3110564 137912 2972652 221660 265188 33376 54268 36584 10443 13600 197008 14645 24380 3191 15211 171418 73610 Repairs and renewals 27991 Charitable contributions 77899 Crematory fuel & supples 31709 Landscaping 98687 Tree service 72308 32334 1475510 263943 374531 244476 243658 5940717 2443306 3589484 3497411 53041122 55213634 57139025 59329234 33826 32035 33826 32035 X 22466934 23338029 22190008 23510113 12448257 12449057 57105199 59297199 57139025 59329234 1635054 556946 X false true true X false 12448257 800 12449057 12448132 125 12448257 12446232 1900 12448132 0.00000 1.00000 0.00000 false false 965120 344873 620247 643972 556934 87038 4331625 1541499 2790126 3497411 Liability for uncertain tax position 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. 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 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. 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