2024-11-15T10:18:12-05:00 2023-12-31 933356177 YOUNCE ACCOUNTING & TAX GROUP LLC 990 LEE ANN DR NE CONCORD NC 28025 990 2023-01-01 581587872 MEMORIAL GARDEN ASSOCIATION INC MEMO 7047882100 PO BOX 1193 CONCORD NC 28026 HOLT MORRISON VICE-PRESIDENT 7047882100 2024-11-15 true false C KEP YOUNCE P00238369 7047849330 2024-11-13 2023 2024-10-15 13:58:12Z MEMORIAL GARDEN ASSOCIATION INC HOLT MORRISON 1098416 false X NA X 1984 NC GARDEN AND CEMETERY MAINTENANCE 9 9 0 0 41731 362026 0 125472 233175 23279 34629 190482 629830 0 0 0 0 0 265295 237945 265295 237945 -74813 391885 3478667 3870777 1250 1250 3477417 3869527 GARDEN AND CEMETERY MAINTENANCE false false 209131 MAINTENANCE AND UPKEEP OF MEMORIAL GARDENS AND RELATED CEMETERY AND COLUMBARIUM 209131 false false false false false false false false true true false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 0 false false false false false false false false false false false false false false X 9 9 false false false false false false false true true false false false true true true true true false false false X YOUNCE ACCOUNTING AND TAX GROUP 7047849330 990 LEE ANN DRIVE CONCORD NC 28025 X JAMES GARMON BOARD MEMBER X 0 0 0 CHERYL KELLING PRESIDENT X X 0 0 0 HOLT MORRISON VICE-PRESIDE X X 0 0 0 JULIE HOLLAND DIRECTOR X 0 0 0 KEVIN GARRISON DIRECTOR X 0 0 0 KAY WALL SECRETARY X X 0 0 0 SUSAN SCHNEIDER TREASURER X X 0 0 0 GEORGE LILES DIRECTOR X 0 0 0 KAY CHRISTIE DIRECTOR X 0 0 0 false false false 362026 362026 93377 93377 22329 22329 22329 22329 608384 468586 139798 139798 139798 12000 12000 12000 REFUNDS AND REIMBURSEMENTS 300 300 300 629830 140098 127706 101040 101040 6821 6821 17277 17277 9519 9519 17 17 4623 4623 12855 12855 4699 4699 REPAIRS & MAINTENANCE 80734 80734 SECURITY 360 360 237945 209131 28814 0 165989 478951 5546 5546 711 1451 547292 400103 139142 147189 3167279 3237640 3478667 3870777 1250 1250 1250 1250 X 291813 307888 3185604 3561639 3477417 3869527 3478667 3870777 X 391885 225 X false false 3167279 230118 142480 17277 3237640 3193872 124826 133093 18326 3167279 2996273 343342 127284 18462 3193872 3045904 89439 122962 16105 2996276 2685889 497122 121860 15247 3045904 false false 38204 35379 2825 211167 149669 61498 17043 17043 280878 198012 82866 147189 SECURITY DEPOSIT 1250 1250 SCHEDULE D, PAGE 2, PART V, LINE 4 MAINTENANCE AND UPKEEP OF MEMORIAL GARDENS AND RELATED CEMETERY AND COLUMBARIUM. FORM 990, PAGE 6, PART VI, LINE 11B EACH MEMBER OF THE BOARD IS PROFVIDED WITH A COPY OF FORM 990 BEFORE IT IS MAILED TO THE IRS. IF MEMBERS HAVE QUESTIONS, THEY CONTACT THE TREASURER. IF THE TREASURER CAN'T ANSWER THE MEMBERS' QUESTIONS, HE CONTACTS THE ACCOUNTANT'S OFFICE AND ASKS ALL UNANSWERED QUESTIONS AND RELAYS THE ANSWERS TO THE BOARD MEMBERS. BOARD MEMBERS APPROVE THE 990 BEFORE IT IS FILED. FORM 990, PAGE 6, PART VI, LINE 12C AN INTERESTED BOARD MEMBER, OFFICER OR STAFF MEMBER SHALL NOT PARTICIPATE IN ANY DISCUSSION OR DEBATE OF THE BOARD OF DIRECTORS, OR ANY COMMITTEE OR SUBCOMMITTEE THEREOF IN WHICH THE SUBJECT OF DISCUSSION IS A CONTRACT, TRANSACTION, OR SITUATION IN WHICH THERE MAY BE A PERCEIVED OR ACTUAL CONFLICT OF INTEREST. HOWEVER S/HE MAY BE PRESENT TO PROVIDE CLARIFYING INFORMATION IN SUCH A DISCUSSION OR DEBATE UNLESS AN OBJECTION IS MADE BY ANY PRESENT BOARD OR COMMITTEE MEMBER. ANYONE IN A POSITION TO MAKE DECISIONS ABOUT SPENDING RESOURCES (I.E., TRANSACTIONS SUCH AS PURCHASE CONTRACTS) WHO ALSO STANDS TO BENEFIT FROM THAT DECISION, HAS A DUTY TO DISCLOSE THAT CONFLICT AS SOON AS IT ARISES OR BECOMES APPARENT. S/HE SHOULD NOT PARTICIPATE IN ANY FINAL DECISIONS. A COPY OF THE CONFLICT OF INTEREST POLICY SHALL BE GIVEN TO ALL BOARD MEMBERS, VOLUNTEERS, OR OTHER KEY STAKEHOLDERS UPON COMENCEMENT OF SUCH PERSON'S RELATIONSHIP WITH OR AT THE OFFICIAL ADOPTION OF STATED POLICY. EACH BOARD MEMBER, OFFICER, STAFF MEMBER AND VOLUNTEER SHALL SIGN AND DATE THE POLICY AT THE BEGINNING OF HIS/HER TERM OF SERVICE OR EMPLOYMENT AND EACH YEAR THEREAFTER. FAILURE TO SIGN DOES NOT NULLIFY THE POLICY. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 BOOK / TAX DEPRECIATION DIFFERENCE 224 ROUNDING 1 TOTAL 225 PRIOR PERIOD ADJUSTMENT WAS MADE TO REALLOCATE 33,969 IN NET ASSETS THAT WERE PREVIOUSLY REPORTED AS UNRESTRICTED- DESIGNATED TO RESTRICTED. TOTAL NET ASSETS DID NOT CHANGE FROM 2022.