2024-03-28T16:56:34-05:00 2023-12-31 341599718 CARD PALMER SIBBISON & CO 4545 HINCKLEY PARKWAY CLEVELAND OH 441096009 990 2023-01-01 340149220 LAKEWOOD PARK CEMETERY ASSOCIATION LAKE 4403331922 22025 DETROIT ROAD ROCKY RIVER OH 441162223 GREGORY W HELMS SECRETARY/TREASURER 4403331922 2024-03-26 1 GREGORY HELMS 999009999 0 KATELYN M DIGIANTONIO CPA P01444067 2166216100 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z 22025 DETROIT ROAD ROCKY RIVER OH 441162223 6732436 0 X LAKEWOODPARKCEMETERY.COM X 1912 OH THE LAKEWOOD PARK CEMETERY ASSOCIATION IS A NONPROFIT CORPORATION WHICH SELLS BURIAL SPACE, CRYPTS AND NICHES AND PROVIDES INTERMENTS, ENTOMBMENTS AND SETTING OF GRAVE MARKERS. 6 6 9 0 0 0 2550 1056 407178 350286 296784 502088 114846 48576 821358 902006 0 0 0 0 368955 390557 0 0 0 464816 502887 833771 893444 -12413 8562 21830289 24184862 123057 149166 21707232 24035696 THE LAKEWOOD PARK CEMETERY ASSOCIATION IS A NONPROFIT CORPORATION WHICH SELLS BURIAL SPACE, CRYPTS AND NICHES AND PROVIDES INTERMENTS, ENTOMBMENTS AND SETTING OF GRAVE MARKERS. 0 0 MAINTAINED CEMETERY GROUNDS AND FACILITIES 0 0 0 0 0 0 0 0 1 1 0 0 0 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 11 0 1 9 1 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 0 0 0 X LAKEWOOD PARK CEMETERY ASSOC 4403331922 22025 DETROIT ROAD ROCKY RIVER OH 441162223 DAVID HARRIS PRESIDENT 2.00 X 14775 0 0 EDWARD DELZANI TRUSTEE 2.00 X 9775 0 0 GREGORY HELMS SECRETARY/TREASURER 6.00 X X 14775 0 0 JOHN C HOFFMAN TRUSTEE 2.00 X 9775 0 0 KENNETH BURNEY VICE PRESIDENT 2.00 X X 12275 0 0 SCOTT KERMODE TRUSTEE 2.00 X 9775 0 0 71150 0 0 0 0 0 0 0 1056 1056 INTERMENTS 541900 248750 248750 SETTING MARKERS 459900 52900 52900 ENTOMBMENTS 541900 48636 48636 350286 556019 556019 7200 5354 1846 1846 1846 5359668 5413599 -53931 -53931 -53931 458000 411477 46523 46523 MISCELLANEOUS 900099 207 207 207 902006 397016 0 503934 71150 134036 6792 134271 44308 14775 42225 142081 1025 10089 16558 14048 30216 REPAIRS AND MAINTENANCE 176516 GAS AND OIL 16731 BANK FEES 16320 COMPUTER EXPENSE 13407 8896 893444 116832 48148 28076 103183 696628 674310 16888 8728 3117789 1393583 1673987 1724206 19297878 21626287 21830289 24184862 50657 46366 72400 102800 123057 149166 X 21707232 24035696 21707232 24035696 21830289 24184862 8562 2319902 0 X X 1 X 0 0 0 11459202 48500 1713415 13221117 12929951 59900 -1530649 11459202 11595391 53845 1280715 12929951 10316965 42870 1235556 11595391 8672452 48630 1595883 10316965 1.00000 0 0 15790 15790 370653 313521 57132 1887775 275069 1612706 580491 551207 29284 263080 253786 9294 1724206 X PART V, LINE 4: PROCEEDS OF ENDOWMENT TO BE USED TO MAINTAIN THE CEMETERY GROUNDS PERPETUALLY. PART X, LINE 2: THE ASSOCIATION HAS ADOPTED GUIDANCE, AS REQUIRED BY THE INCOME TAXES TOPIC OF THE FASB ACCOUNTING STANDARDS CODIFICATION REGARDING ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THIS GUIDANCE CLARIFIES THE ACCOUNTING AND RECOGNITION FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN THE ASSOCIATION'S INCOME TAX RETURNS. AS OF DECEMBER 31, 2023, THE ASSOCIATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION RECORDS RELATED INTEREST EXPENSES AND PENALTIES, IF ANY, AS A TAX EXPENSE, CONSISTENT WITH THIS GUIDANCE. THE ASSOCIATION'S OPEN AUDIT PERIODS ARE FOR THE TAX YEARS ENDED DECEMBER 31, 2020 THROUGH DECEMBER 31, 2023. IN EVALUATING THE ASSOCIATION'S TAX PROVISIONS AND ACCRUALS, FUTURE TAXABLE INCOME, AND TAX PLANNING STRATEGIES ARE CONSIDERED. THE ASSOCIATION BELIEVES THEIR ESTIMATES ARE APPROPRIATE BASED ON THE CURRENT FACTS AND CIRCUMSTANCES. FORM 990, PART VI, SECTION B, LINE 11B LINE 11A EXPLANATION - UPON COMPLETION OF FORM 990 BY PREPARER, THE FORM IS REVIEWED IN DETAIL BY THE TREASURER AND RETURN PREPARER. AFTER THIS REVIEW, FORM 990 IS PRESENTED TO REMAINDER OF BOARD OF TRUSTEES FOR THEIR REVIEW AND FORMAL APPROVAL PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS CONTAINED IN THE ASSOCIATION'S FORMAL BY-LAWS. THE BY-LAWS AND CONFLICT OF INTEREST POLICY ARE REVIEWED ANNUALLY BY THE BOARD OF TRUSTEES. ALL NEW TRUSTEES ARE SUPPLIED WITH A COPY OF THE BY-LAWS AND REQUESTED TO READ AND COMPLY WITH THE PROVISIONS CONTAINED THEREIN. FORM 990, PART VI, SECTION C, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C THERE HAVE BEEN NO CHANGES IN THE PROCESS FROM THE PRIOR YEAR.