2024-11-19T14:41:53-06:00 2024-03-31 251637458 LOUIS PLUNG & COMPANY LLP 420 FT DUQUESNE BLVD STE 1900 PITTSBURGH PA 15222 990 2023-04-01 250847810 UNION DALE CEMETERY UNIO 4123210774 2200 BRIGHTON ROAD PITTSBURGH PA 15212 DAVE K KOZY VICE PRESIDENT 4123210774 2024-11-19 1 1 CARL BAUER P00295610 4122818771 2023 2024-10-15 13:58:12Z DAVID K KOZY 2200 BRIGHTON ROAD PITTSBURGH PA 15212 85362930 0 X UNIONDALECEMETERY.ORG X 1846 PA CEMETERY 10 7 17 0 0 0 0 0 125734 114543 3290849 3097659 62731 68064 3479314 3280266 0 0 0 0 850113 765209 0 0 0 620013 594506 1470126 1359715 2009188 1920551 59840282 67564793 129788 134258 59710494 67430535 X SEE SCHEDULE O.THE CEMETERY SERVES FAMILIES AND INDIVIDUALS, PROVIDING COMFORT AND ASSISTANCE IN THE PROCESS OF SEEKING PEACE OF MIND FOLLOWING THE LOSS OF HUMAN LIFE. THE CEMETERY PROVIDES AN ENDURING, DIGNIFIED SETTING IN WHICH TO PLACE, HONOR, AND REMEMBER LOVED ONES AND FRIENDS AFTER DEATH. THE CEMETERY MAINTAINS AND PROTECTS THEIR RECORDS TO PROVIDE A VALUABLE CONNECTION BETWEEN THE PAST AND THE PRESENT. 0 0 GENERAL MAINTENANCE OF ESTABLISHED GRAVES INTERMENTS ENDOWED GRAVE CARE 0 0 0 0 0 0 0 0 1 1 0 0 0 0 1 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 1 10 0 17 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 7 1 0 0 0 0 1 1 1 1 0 0 0 1 1 1 0 0 1 1 0 PA X DAVID K KOZY 4123210774 2200 BRIGHTON ROAD PITTSBURGH PA 15212 ROBERT L POPELKA PRESIDENT 10.00 X X 55676 0 0 DAVID K KOZY VICE PRESIDENT 40.00 X X 83430 0 12864 RONALD V DEIGER SECRETARY 1.00 X X 3104 0 0 ANDREW J KOLENDA TREASURER 1.00 X X 2365 0 0 RICHARD H HERCHENROETHER FORMER SECRETARY 1.00 X 6622 0 0 LINDA LEONHARDT TRUSTEE 1.00 X 0 0 0 CARL R POPELKA TRUSTEE 1.00 X 1450 0 0 JAMES P RUSSELL III TRUSTEE 1.00 X 2410 0 0 JAMES O PINKERTON TRUSTEE 1.00 X 1920 0 0 GEORGE PASHEL TRUSTEE 1.00 X 2175 0 0 PAUL D KAPPEL TRUSTEE 1.00 X 1300 0 0 160452 0 12864 0 0 0 0 0 INTERMENTS 900099 87965 87965 CARE OF LOTS 900099 14458 14458 FOUNDATIONS 900099 12120 12120 114543 1630667 1630667 83544156 82077164 1466992 1466992 1466992 67170 5500 61670 61670 ADDITIONS TO ENDOWMENT 900099 6114 6114 MISCELLANEOUS INCOME 900099 280 280 6394 3280266 176213 0 3104053 150322 422462 45219 93503 53703 25045 21150 40000 3895 29448 41451 1510 87052 26709 GENERAL MAINTENANCE - C 131493 FISCAL AGENT FEES 83866 ENDOWMENTS - MATERIALS 39385 GEN. MAINT. - MATERIALS 35080 28422 1359715 202381 72217 2002036 3570273 3849 4215 9802 14487 5548 5848 3156 0 2314832 1768796 504698 546036 56771448 62993382 337364 358335 59840282 67564793 129788 134258 129788 134258 X 53847576 60880190 5862918 6550345 59710494 67430535 59840282 67564793 1920551 5799490 0 X X 0 1 X 1 0 5862918 6114 864514 183201 6550345 6234922 -372004 5862918 6026750 7364 200808 6234922 4588426 5120 1433204 6026750 4983153 14070 -408797 4588426 1.00000 0 0 329955 261916 68039 1242905 844032 398873 741972 662848 79124 546036 X 9079756 5799490 5799490 3280266 0 3280266 1359715 0 1359715 0 1359715 PART V, LINE 4: ENDOWMENT FUNDS ARE USED FOR PERMANENT LOT CARE. PART X, LINE 2: INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE CEMETERY HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE. THE CEMETERY BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE CEMETERY'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE CEMETERY HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT MARCH 31, 2024 AND 2023. THE CEMETERY'S POLICY IS TO CLASSIFY ANY INCOME TAX RELATED INTEREST AND PENALTIES TO INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY. FORM 990, PART VI, SECTION A, LINE 2 ROBERT L. POPELKA CARL R. POPELKA PRESIDENT TRUSTEE FAMILY RELATIONSHIP FORM 990, PART VI, SECTION A, LINE 7A CORPORATORS MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B CORPORATOR APPROVAL IS NEEDED ON ALL MAJOR GOVERNANCE ISSUES. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE 990 IS PROVIDED TO AND REVIEWED BY THE FINANCE COMMITTEE WHICH IS A SUBCOMMITTEE OF THE BOARD OF TRUSTEES FOR THEIR COMMENT, IF ANY, PRIOR TO ITS FILING. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, AND MORE FREQUENTLY IN THE EVENT SUCH CHANGE IN SAID STATEMENT IS REQUIRED, EACH DIRECTOR, OFFICER AND MEMBER OF A BOARD COMMITTEE ARE REQUIRED TO COMPLETE A WRITTEN CONFLICT OF INTEREST DISCLOSURE STATEMENT. DETERMINATIONS OF WHETHER A CONFLICT EXISTS ARE MADE BY THE BOARD, OR BOARD COMMITTEE, AS THE CASE MAY BE. ACTUAL CONFLICTS ARE REVIEWED BY THE BOARD OR BOARD COMMITTEE, AS THE CASE MAY BE, WHICH MAY IN ITS DISCRETION IMPOSE APPROPRIATE RESTRICTIONS ON THE PERSON WITH CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15 ANNUALLY AND FROM TIME TO TIME AS THE BOARD DEEMS NECESSARY, FOR SUCH OFFICERS AND KEY EMPLOYEES AS THE COMMITTEE DEEMS APPROPRIATE, THE COMPENSATION COMMITTEE INVESTIGATES REPORTED SALARY AND BONUS TRENDS IN THE SURROUNDING AREA, REVIEWS THE CEMETERY'S CAPACITY TO SUPPORT PARTICULAR COMPENSATION LEVELS AND REVIEWS COST OF LIVING CONSIDERATIONS AND FINANCIAL CONDITIONS OF THE CEMETERY. THIS PROCESS WAS LAST PERFORMED ON MARCH 24,2023. THE COMPENSATION PROCESS FOR OFFICERS OR KEY EMPLOYEES IS IDENTICAL TO THAT FOR THE TOP OFFICIAL. SEE EXPLANATION ABOVE FOR PART VI, LINE 15. THIS PROCESS WAS LAST PERFORMED ON MARCH 20, 2024. FORM 990, PART VI, SECTION C, LINE 19 THE CEMETERY DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: NO CHANGE IN THE PROCESS