2022-09-15T14:30:17-05:00 2021-10-31 420714325 RSM US LLP 201 FIRST ST SE STE 800 CEDAR RAPIDS IA 524011512 990 2020-11-01 421083123 CEDAR MEMORIAL PARK CEMETERY ASSOCIATION INC CEDA 3193938000 4200 FIRST AVENUE NE CEDAR RAPIDS IA 524023145 LAURI ROLLINS TREASURER 3193938000 2022-09-13 1 LAURI ROLLINS 999009999 SHAWNA HULS P01315330 3192985333 2022-09-13 3 AAL1 IAL1 2020 2023-04-26 12:10:37Z CARL JOHN LINGE 4200 FIRST AVENUE NE CEDAR RAPIDS IA 524023145 5212687 0 X WWW.CEDARMEMORIAL.COM X 1977 IA CEMETERY PARK AND RELATED SERVICES. SEE SCHEDULE O FOR ADDITIONAL INFORMATION 3 0 40 0 106847 0 971752 1505044 3052427 2987350 11400 14694 337039 332039 4372618 4839127 0 0 0 0 2080534 2350391 0 0 0 2033341 1791364 4113875 4141755 258743 697372 89787901 99427631 87376254 96318612 2411647 3109019 CEMETERY PARK AND RELATED SERVICES AS WELL AS CEMETERY DEVELOPMENT AND MAINTENANCE. SEE SCHEDULE O FOR ADDITIONAL INFORMATION 0 0 CEMETERY PARK AND RELATED SERVICES AS WELL AS CEMETERY DEVELOPMENT AND MAINTENANCE. SEE SCHEDULE O FOR ADDITIONAL INFORMATION 0 1 0 0 0 0 0 0 0 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 15 0 1 40 1 1 1 0 0 0 0 0 0 0 0 0 X 3 0 1 0 0 0 1 1 0 1 1 0 0 1 1 1 1 0 0 1 1 0 X LAURI ROLLINS 3193938000 4200 FIRST AVENUE NE CEDAR RAPIDS IA 524023145 X CARL JOHN LINGE PRESIDENT/DIRECTOR 48.00 X X 170790 0 20906 DANIEL D LINGE DIRECTOR 0.50 X 0 0 12566 DINA LINGE SECRETARY 0.50 X X 0 0 0 LAURI ROLLINS TREASURER 65.00 X 148160 0 30868 JILL C JAPENGA FAMILY SERVICE COUNSELOR 40.00 X 146651 0 27717 PAUL S ELLMERS FAMILY SERVICE COUNSELOR 40.00 X 165431 0 27260 631032 0 119317 4 0 1 0 0 542535 962509 1505044 MARKERS 812900 1159288 1159288 PERPETUAL CARE INCOME 812900 951671 951671 BURIAL 812900 520370 520370 INTERMENT RIGHTS 812900 341825 341825 14196 14196 2987350 13855 13855 30551 0 30551 30551 30551 36206 28727 6640 7479 -6640 839 839 639681 338193 301488 194641 106847 4839127 3181991 106847 45245 296118 1580244 56775 264989 152265 21884 9125 1889 113178 172004 176256 162886 1420 49621 149149 113755 MARKERS COST 460337 REPAIRS & MAINTENANCE 195771 LANDSCAPING 75671 OTHER EXPENSES 55085 33333 4141755 1570877 1205772 507036 914476 2254843 2188794 363950 373630 49979 25161 3662631 1583066 2003377 2079565 83037839 92640233 89787901 99427631 694494 1677413 476601 477073 86205159 94164126 87376254 96318612 X 1 1 0 0 2411646 3109018 2411647 3109019 89787901 99427631 697372 0 X 0 0 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 124826 124826 549546 237545 312001 1339379 294646 1044733 1329853 881483 448370 319027 169392 149635 2079565 TRUST ASSETS 91712739 SPLIT DOLLAR LIFE INSURANCE RECEIVABLE 36361 OTHER ASSETS 45613 DEFERRED EXPENSES 707967 CEMETERY INTERMENT RIGHTS 137553 92640233 TRUST RESERVES 92072044 DUE TO CEDAR MEMORIAL FUNERAL HOME 1173108 PRE-NEED MARKER DEPOSIT 918974 94164126 1 X 0 1 0 PAUL S ELLMERS FAMILY SERVICE COUNSELOR 0 0 165431 0 0 0 5615 0 21645 0 192691 0 0 0 CARL JOHN LINGE PRESIDENT/DIRECTOR 163430 0 0 0 7360 0 2250 0 18656 0 191696 0 0 0 LAURI ROLLINS TREASURER 99615 0 32500 0 16045 0 14362 0 16506 0 179028 0 0 0 JILL C JAPENGA FAMILY SERVICE COUNSELOR 0 0 146651 0 0 0 5940 0 21777 0 174368 0 0 0 PART I, LINE 4B THE ORGANIZATION MAINTAINS A NON-QUALIFIED DEFERRED COMPENSATION PLAN UNDER SECTION 457(F) OF THE INTERNAL REVENUE CODE. THE PLAN PROVIDES FOR THE ORGANIZATION TO MAKE DISCRETIONARY CONTRIBUTIONS FOR ELIGIBLE EMPLOYEES. THERE WERE $10,000 IN DISCRETIONARY CONTRIBUTIONS TO THE PLAN AND $0 DISTRIBUTIONS FROM THE PLAN DURING THE YEAR. SCHEDULE J, PART II CEDAR MEMORIAL FUNERAL HOME COMPANY REIMBURSES THE CEMETERY FOR THE PORTION OF TOTAL COMPENSATION RELATED TO SERVICES PERFORMED FOR THE FUNERAL HOME. THE AMOUNT REIMBURSED BY THE FUNERAL HOME FOR CARL JOHN LINGE IS APPROXIMATELY 50% OF HIS TOTAL COMPENSATION. CARL JOHN LINGE DIRECTOR 347800 BUILDING RENT BY CEDAR MEMORIAL PARK CEMETERY ASSOCIATION AND CEDAR MEMORIAL FUNERAL HOME 0 CEDAR MEMORIAL FUNERAL HOME 35% CONTROLLED ENTITY 116103 EQUIPMENT AND FACILITIES USAGE BY CEDAR MEMORIAL FUNERAL HOME COMPANY 0 CEDAR MEMORIAL FUNERAL HOME 35% CONTROLLED ENTITY 35665 FLOWER PURCHASES BY CEDAR MEMORIAL FUNERAL HOME COMPANY 0 SCHEDULE L, PART IV CEDAR MEMORIAL PARK CEMETERY ASSOCIATION, INC. AND CEDAR MEMORIAL FUNERAL HOME COMPANY USE A COMMON CONTRACT FOR GOODS AND SERVICES SOLD BY THEM ON AN AT-NEED BASIS (AFTER THE CONTRACT BENEFICIARY IS DECEASED). THE COMMON CONTRACT IS A CONVENIENCE TO CONTRACT PURCHASERS, AS IT ALLOWS THE PURCHASER TO SIGN ONE CONTRACT AND MAKE ONE PAYMENT. WHILE THE COMMON CONTRACT RECORDS ALL PURCHASES IN ONE DOCUMENT FOR THE PURCHASER'S CONVENIENCE, ITS FORMAT ALSO ALLOWS FOR ACCURATELY ALLOCATING AND RECORDING THE VARIOUS PURCHASES TO THE APPROPRIATE ENTITY. FORM 990, PART I, LINE 1 AND PART III, LINES 1, 4 AND 4A ADDITIONAL EXPLANATION MISSION STATEMENT CEDAR MEMORIAL PARK CEMETERY ASSOCIATION, INC. OWNS, OPERATES AND MANAGES A PERPETUAL CARE CEMETERY IN CEDAR RAPIDS, IOWA. IN IOWA, PERPETUAL CARE CEMETERIES ARE ESTABLISHED AND GOVERNED CURRENTLY, UNDER THE AUSPICES OF THE IOWA CEMETERY ACT (CHAPTER 523I) AND PREVIOUSLY UNDER IOWA CHAPTER 566 CEMETERIES AND MANAGEMENT THEREOF AND IOWA CHAPTER 566A CEMETERY REGULATIONS. FORM 990, PART VI, SECTION A, LINE 2 DANIEL LINGE, DINA LINGE, AND CARL JOHN LINGE HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION A, LINE 6 ONE SHARE OF COMMON STOCK IS ISSUED AND OUTSTANDING FOR THE BENEFIT OF THE CEMETERY'S INTERMENT RIGHTS OWNERS. CARL JOHN LINGE IS THE SOLE TRUSTEE WITH VOTING POWER FOR THE ONE COMMON SHARE. FORM 990, PART VI, SECTION A, LINE 7A ONE SHARE OF COMMON STOCK IS ISSUED AND OUTSTANDING FOR THE BENEFIT OF THE CEMETERY'S INTERMENT RIGHTS OWNERS. CARL JOHN LINGE IS THE SOLE TRUSTEE WITH VOTING POWER FOR THE ONE COMMON SHARE. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE THREE DIRECTORS FOR THEIR REVIEW BEFORE THE FORM 990 IS FILED. FORM 990, PART VI, SECTION B, LINE 12C ON AN ANNUAL BASIS, THE OFFICERS PROVIDE WRITTEN DISCLOSURE TO THE PRESIDENT OF ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS, OR CONFIRMS THAT THERE ARE NOT ANY INTERESTS THAT COULD GIVE RISE TO ANY CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 THE CEMETERY PERIODICALLY ENGAGES AN INDEPENDENT COMPENSATION CONSULTANT TO EVALUATE THE COMPENSATION OF ALL EMPLOYEES, INCLUDING OFFICERS AND KEY EMPLOYEES. COMPENSATION ADJUSTMENTS ARE APPROVED BY THE BOARD OF DIRECTORS AND DOCUMENTED CONTEMPORANEOUSLY. FORM 990, PART VI, SECTION C, LINE 19 THE CEMETERY MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION B, LINE 13 WRITTEN WHISTLEBLOWER POLICY THE ORGANIZATION DOES NOT HAVE A WRITTEN WHISTLEBLOWER POLICY, BUT IT DOES HAVE A WRITTEN "OPEN DOOR POLICY" WHICH CONTAINS SEVERAL OF THE SAME PROVISIONS THAT WOULD BE INCLUDED IN A WHISTLEBLOWER POLICY. FORM 990, PART VI, SECTION B, LINE 14 WRITTEN DOCUMENT RETENTION AND DESTRUCTION POLICY THE ASSOCIATION HAS COMPLETED THE PROCESS OF CONVERTING ALL OF ITS CUSTOMER MICROFILM RECORDS TO DIGITAL IMAGES AS WELL AS SCANNING CURRENTLY GENERATED CUSTOMER DOCUMENTS. IN ADDITION TO CUSTOMER RECORDS, THE ASSOCIATION ALSO STORES AND MAINTAINS FINANCIAL RECORDS TYPICAL TO MOST BUSINESSES, AS WELL AS RECORDS RELATING TO THE PERPETUAL CARE AND PRE-NEED TRUST FUNDS. DUE TO THE UNIQUE NATURE OF DEATH CARE SERVICES PROVIDED, THE GOVERNMENTAL AGENCIES TO WHICH THE ASSOCIATION MUST REPORT, AND THE INFORMATION GATHERED DURING THE DIGITIZATION OF ITS RECORDS, THE ASSOCIATION IS CONTINUING TO DEVELOP A COMPREHENSIVE RECORDS RETENTION AND MANAGEMENT POLICY. THE ASSOCIATION HAS COMPLETED DIGITIZATION OF ACCOUNTS PAYABLE AND IS ALSO IN THE PROCESS OF DIGITIZATION OF VENDOR, MANAGEMENT AND OTHER PAPER FILES TO ASSIST IN DOCUMENT MANAGEMENT AND RETENTION. 990, PART VII, SECTION A AND 990, PART IX, LINE 5 THE ORGANIZATION IS AND HAS BEEN THE PAY MASTER FOR CARL JOHN LINGE,SO HIS ENTIRE W-2 IS REPORTED ON PART VII AS PAID FROM THE ORGANIZATION. HOWEVER, 50% OF HIS SALARY IS REIMBURSED BY CEDAR MEMORIAL FUNERAL HOME FOR SERVICES PERFORMED FOR THAT ENTITY. THEREFORE, THE OFFICER COMPENSATION REPORTED ON PART IX, LINE 5 HAS CONSISTENTLY INCLUDED ONLY THE PORTION OF HIS SALARY WHICH RELATES TO SERVICES PERFORMED FOR THE ORGANIZATION. CEDAR MEMORIAL FUNERAL HOME 4200 FIRST AVENUE NE CEDAR RAPIDS IA 52402 420895217 FUNERAL HOME IA N/A S 0 0 0 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 0 0