2024-11-05T07:05:26-08:00 2023-12-31 232656591 Howe Keller & Hunter PC 215 S Broad St 4th Fl Philadelphia PA 19107 990 2023-01-01 236729758 WEST LAUREL HILL CEM CO-LOT HOLDERS FD DBA Laurel Hill West WEST 6106649426 215 BELMONT AVENUE BALA CYNWYD PA 19004 Nancy A Goldenberg President 2024-11-05 true true J Craig Howe CPA P00595108 2158939112 2023 2024-10-15 13:58:12Z Nancy A Goldenberg 1755575 false X laurelhillphl.com X 1869 PA Care & maint. of cemetery lots 8 4 0 0 0 0 660073 1755575 0 660073 1755575 0 0 0 0 0 2539435 2539680 2539435 2539680 -1879362 -784105 44701685 51287255 33746 13665 44667939 51273590 Care & maint. of cemetery lots false false 2219680 Payments to cemetery operating account for lot care on individual lots. 2219680 false false false false false false false false true false false false false true true false false false false false false false false false false false false false true false false false false false false false false false false false true false false true 0 0 false 0 false false false false false false false 0 false false false false false false false X 8 4 true false false false false false false true true false false true true true true true true true true false X Alisa Natalone 6106649426 215 BELMONT AVE BALA CYNWYD PA 19004 X Nancy Goldenberg President 1.00 39.00 X 0 275250 32714 Virginia Heyer Sales Rep. 0.00 40.00 0 239791 29550 Alisa Natalone Director of Admin. 1.00 39.00 0 195250 26013 Deborah Cassidy Family Svcs. Mgr. 0.00 40.00 0 193081 27856 Thomas Cavanaugh Sales Rep 0.00 40.00 0 197400 20832 Peter Doran Superintendent 0.00 40.00 0 137864 27787 WILSON L SMITH Chairman 1.00 5.00 X X 0 18700 0 James L Pope Director 1.00 5.00 X 0 18700 0 CLIFFORD C DAVID JR Vice Chair 1.00 5.00 X X 0 18000 0 LOGAN SMITH Treasurer 1.00 5.00 X X 0 18000 0 R KIMBER DAVID Secretary 1.00 5.00 X X 0 12000 0 MARTIN A HECKSCHER Director 1.00 5.00 X 0 12000 0 Jody Canavan Director 1.00 5.00 X 0 12000 0 Linda C Henry Director 1.00 5.00 X 0 12000 0 1360036 164752 0 false true false 0 0 0 362527 362527 0 0 0 1393048 1393048 1393048 1393048 0 0 0 0 1755575 1755575 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 0 Payment for lot care 2219680 2219680 Managment fees 320000 320000 0 2539680 2219680 320000 0 0 1250507 3249195 0 0 0 0 0 0 0 0 43451178 48038060 0 0 0 0 44701685 51287255 33746 13665 33746 13665 X 44667939 51273590 44667939 51273590 44701685 51287255 X -784105 7363596 26160 X true X false true false 43750923 26160 9062667 2204871 320000 50314879 57473449 224343 -11499232 2127637 320000 43750923 56382112 44105 3391332 2044100 300000 57473449 47901773 177238 10472663 1869562 300000 56382112 39843967 149716 9353428 1146469 298869 47901773 1.00000 false true true DUE TO OPERATING ACCOUNT 13665 13665 X Part V, Line 4: Intended uses of the endowment fund. Earnings provide the funds to pay for the care and maintenance of cemetery lots. Part X : FIN48 Footnote The Company is exempt from federal income taxes under Section 501(c)(13) of the Internal Revenue Code. However, income from certain activities not directly related to the Company's tax-exempt purpose is subject to taxation as unrelated business income.The Company's subsidiaries, West Laurel Hill Management Company and West Laurel Hill Funeral Home, Inc. are subject to both federal and state corporate income taxes.The Company files an unrelated business income tax return in the U.S. federal jurisdiction. The Company's subsidiaries file income tax returns in the U.S. federal jurisdiction, and various state and local jurisdictions. With few exceptions, the Company and its subsidiaries are no longer subject to U.S. federal, state, and local examinations by tax authorities for years before 2020.The Company recognizes interest expense and penalties in interest expense. There was no interest or penalties related to income taxes recognized for the years ended December 31, 2023 and 2022. true X X X false false false Alisa Natalone Director of Admin. 185000 10250 7826 18187 221263 Deborah Cassidy Family Svcs. Mgr. 91264 101817 7735 20121 220937 Nancy Goldenberg President 260000 15250 11019 21695 307964 Peter Doran Superintendent 127614 10250 6904 20883 165651 Thomas Cavanaugh Sales Rep 39200 158200 7901 12931 218232 Virginia Heyer Sales Rep. 15600 224191 9597 19953 269341 Form 990, Part VI, Section A, Line 2 R. Kimber David - Brother of Clifford C. David Jr.Clifford C. David Jr. - Brother of R. Kimber DavidWilson L. Smith - Brother of Logan SmithLogan Smith - Brother of Wilson L. Smith Form 990, Part VI, Section B, Line 11b The Organization's Treasurer reviews the Form 990 prior to its filing. Form 990, Part VI, Section B, Line 12c Directors, officers, and key employees submit a Conflict of Interest Disclosure Statement annually. Form 990, Part VI, Section B, Line 15a The Board of Directors annually reviews the President's compensation package. An annual salary is determined along with various bonus payment criteria. The bonus criteria can differ from year to year based on the Company's situation. Comparability studies were performed in 2007, 2010, 2012, 2016 and 2020 by an independent certified public accounting firm using Forms 990 of other similar organizations. These studies were used in the consideration of the President's past, current and future compensation packages. The Board's annual decision regarding the President's compensation is recorded in the Company's annual minutes. Form 990, Part VI, Section B, Line 15b An annual salary is determined along with various bonus payment criteria. The bonus criteria can differ from year to year based on the Company's situation. Comparability studies were performed in 2007, 2010, 2012, 2016 and 2020 by an independent certified public accounting firm using Forms 990 of other similar organizations. These studies were used in the consideration of the key employees' past, current and future compensation packages. The compensation of the key employees is determined annually by management and is approved by the Board as part of the annual budget approval process. Form 990, Part VI, Section C, Line 19 Governing documents, conflict of interest policy and financial statements are held in the main office of West Laurel Hill Cemetery Company and are available for review upon request. Form 990, Part XI, Line 9 rounding to agree to FS = $0 Form 990, Part XI, Line 9 rounding = -$1 Form 990, Part XI, Line 9 Transfers added to Trusts = $0 Form 990, Part XI, Line 9 Trusts created or increased during year = $26161 Form 990, Part I, Line 1 - Activities The filing organization is a trust for the care and maintenance of cemetery lots in West Laurel Hill Cemetery. The organization does not have a Board of Directors and responses to corporate governance questions are responses of West Laurel Hill Cemetery Company, an organization exempt from Federal income tax pursuant to Section 501(c)(13) of the Internal Revenue Code of 1986, as amended. West Laurel Hill Cemetery Company 215 Belmont Avenue Bala Cynwyd PA 19004 231210840 Cemetery PA 501(c)13 N/A NA false Laurel Hill Cemetery Company C/O 215 Belmont Avenue Bala Cynwyd PA 19004 230790760 Cemetery PA 501(c)13 N/A NA false Laurel Hill Cemetery Co-Lot Holders Fd C/O 215 Belmont Avenue Bala Cynwyd PA 19004 231860979 Care & maintenance of cemetery lots PA 501(c)13 N/A NA false West Laurel Hill Management Company 215 Belmont Avenue Bala Cynwyd PA 19004 232789026 Management company PA West Laurel Hill Cem C Corp. false West Laurel Hill Funeral Home Inc 215 Belmont Avenue Bala Cynwyd PA 19004 204042020 Funeral home PA West Laurel Hill Man C Corp. false false false false true true false false false false false false false true true true true false true true