2024-05-31T10:32:27-05:00 2023-12-31 231909723 MCKONLY & ASBURY LLP 415 FALLOWFIELD ROAD CAMP HILL PA 17011 990 2023-01-01 232069509 ST JAMES CEMETERY ASSOCIATION OF FISHING CREEK STJA 5709252342 433 ZANERS BRIDGE ROAD STILLWATER PA 17878 ANNE B FILOHOSKI TREASURER 5709252342 2024-05-31 1 ANNE FILOHOSKI 999009999 0 JAMES P SHELLENBERGER P02449735 7177617910 2024-05-31 X 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z ANNE B FILOHOSKI 433 ZANERS BRIDGE ROAD STILLWATER PA 17878 194506 0 X N/A X 1932 PA MAINTENANCE AND UPKEEP OF EXISTING CEMETERY GROUNDS AND LOTS, GRAVE OPENINGS AND MARKINGS, AND DEVELOPMENT OF ADDITIONAL LOTS FOR SALE PLUS MAINTENANCE OF COMMUNITY HALL OWNED BY ORGANIZATION. 7 7 2 7 0 0 0 0 4343 4800 45612 80834 0 1135 49955 86769 0 0 0 0 18361 19402 0 0 0 42681 40313 61042 59715 -11087 27054 1800794 1870087 0 0 1800794 1870087 MAINTENANCE AND UPKEEP OF EXISTING CEMETERY GROUNDS AND LOTS, GRAVE OPENINGS AND MARKINGS, AND DEVELOPMENT OF ADDITIONAL LOTS FOR SALE PLUS MAINTENANCE OF COMMUNITY HALL OWNED BY ORGANIZATION. 0 0 48291 5935 MAINTENANCE AND UPKEEP OF EXISTING CEMETERY GROUNDS AND LOTS, GRAVE OPENINGS AND MARKINGS, DEVELOPMENT OF ADDITIONAL LOTS FOR SALE. 48291 0 0 0 0 0 0 0 0 0 1 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 2 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 X X ANNE FILOHOSKI 5709252342 433 ZANERS BRIDGE ROAD STILLWATER PA 17878 GLEN D ASHELMAN PRESIDENT 1.00 X X 250 0 0 ANNE B FILOHOSKI TREASURER 2.00 X X 250 0 0 NANCY CREVELING SECRETARY 1.00 X X 250 0 0 STEVEN HIPPENSTIEL VICE PRESIDENT 1.00 X X 0 0 0 CAROL BATH DIRECTOR 1.00 X 0 0 0 WILLIAM BEISHLINE DIRECTOR 1.00 X 0 0 0 D RICHARD WENNER DIRECTOR 1.00 X 0 0 0 750 0 0 0 0 0 0 0 GRAVE OPENINGS 900099 2575 2575 SALE OF BURIAL LOTS 900099 2225 2225 4800 43571 43571 1135 0 1135 1135 1135 145000 107737 37263 37263 37263 86769 5935 0 80834 750 17355 1297 6130 4304 11716 5837 REPAIRS & MAINTENANCE 4448 GRAVE OPENINGS 2575 GROUNDS MAINTENANCE 1932 GAS & OIL 1696 1675 59715 7194 36786 269353 177594 93123 91759 949725 965607 278769 281693 471983 494242 1800794 1870087 0 0 X 1800794 1870087 1800794 1870087 1800794 1870087 27054 42239 0 X X 1 X 0 1 0 28707 28707 131064 115053 16011 46925 20333 26592 59957 39664 20293 2700 2544 156 91759 MUTUAL FUND 281693 F 281693 CERTIFICATES OF DEPOSIT 350507 OTHER INVESTMENTS - CASH EQUIVALENTS 134368 CONSTRUCTION IN PROGRESS 9367 494242 X PART X, LINE 2: THE ASSOCIATION IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(13) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES ON ITS EXEMPT INCOME UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE. THE ASSOCIATION ADHERES TO THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ACCOUNTING STANDARDS CODIFICATION (ASC) 740, INCOME TAXES (ASC 740). ASC 740 ESTABLISHES RULES FOR RECOGNIZING AND MEASURING TAX POSITIONS IN AN INCOME TAX RETURN, INCLUDING DISCLOSURES OF UNCERTAIN TAX POSITIONS (UTPS). ASC 740 MANDATES THAT ORGANIZATIONS EVALUATE ALL MATERIAL INCOME TAX POSITIONS FOR PERIODS THAT REMAIN OPEN UNDER APPLICABLE STATUTES OF LIMITATION, AS WELL AS POSITIONS EXPECTED TO BE TAKEN IN FUTURE RETURNS. THE UTP RULES THEN IMPOSE A RECOGNITION THRESHOLD ON EACH TAX POSITION. AN ORGANIZATION CAN RECOGNIZE AN INCOME TAX BENEFIT ONLY IF THE POSITION HAS A "MORE LIKELY THAN NOT" (I.E. MORE THAN 50 PERCENT) CHANCE OF BEING SUSTAINED ON ITS TECHNICAL MERITS. DURING 2023 AND 2022, THE ASSOCIATION HAS TAKEN NO MATERIAL TAX POSITIONS ON ITS APPLICABLE TAX FILINGS THAT DO NOT MEET THE MORE LIKELY THAN NOT THRESHOLD. AS A RESULT, NO AMOUNT FOR UTPS HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ASSOCIATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2020. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS ELECT THE BOARD OF DIRECTORS AT THE ANNUAL MEETING. FORM 990, PART VI, SECTION A, LINE 8B THERE ARE NO COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE PRESIDENT AND TREASURER HAVE BEEN DESIGNATED BY THE BOARD TO REVIEW FORM 990 BEFORE IT IS FILED. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE AT ALL BOARD MEETINGS AND UPON REQUEST. THE ANNUAL MEETING HELD IN JUNE OF EACH YEAR IS ADVERTISED IN THE LOCAL NEWSPAPER. FORM 990 XII 2C THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.