2024-05-10T13:42:03-04:00 2023-12-31 421029744 TDT CPAS AND ADVISORS PC 317 HIGH AVE E OSKALOOSA IA 525772823 990 2023-01-01 420257260 FOREST CEMETERY ASSOCIATION FORE 6416722243 634 N 9TH ST OSKALOOSA IA 52577 JEFF SMITH PRESIDENT 6416722243 2024-05-08 true JEFF SMITH XXX-XX-XXXX false DARCEE M AYERS CPA P00498801 6416722523 2024-05-08 2023 2023-04-26 12:10:37Z JEFF SMITH 634 N 9TH ST OSKALOOSA IA 52577 420662 false X X 1925 IA THE OPERATIONS OF FOREST CEMETERY CONSIST OF THE SALE OF MONUMENTS, MARKERS AND BURIAL LOTS IN MAHASKA COUNTY, IOWA, AND THE COLLECTION OF INTERMENT FEES AND THE ONGOING MAINTENANCE OF THE CEMETERY. 7 7 13 7 0 144977 216061 98606 82675 342 -2351 80237 57631 324162 354016 14951 10313 0 173733 173586 0 0 110106 144393 298790 328292 25372 25724 574174 592181 33690 25973 540484 566208 X THE OPERATIONS OF FOREST CEMETARY, A NON-PROFIT ASSOCIATION OF LOT OWNERS, CONSIST OF THE SALE OF MONUMENTS, MARKERS AND BURIAL LOTS IN MAHASKA COUNTY IOWA AND THE COLLECTION OF INTERMENT FEES AND THE ONGOING MAINTENANCE OF THE CEMETERY. false false THE CEMETERY SELLS MEMORIALS AND BURIAL LOTS AND HAS BEEN RESPONSIBLE FOR PERPETUAL CEMETERY CARE AND MAINTENANCE FOR OVER 80 YEARS. THEY REQUIRE AN ADEQUATE CASH AND INVESTMENT RESERVE FOR FUTURE PERPETUAL CARE INCLUDING LOT AND MONUMENT MAINTENANCE. LOT SALES, LOT CARE AND MEMORIAL SALES ARE AN INTEGRAL PART OF THE CEMETERY OPERATIONS. THE CEMETERY SOLD 20 LOTS DURING THE YEAR. false true false false false false false false true true false false false true false false false false false false false false false false false false true false false false false false false false false false false false false false false false false true 2 0 13 true false false false false false false false false false false false false X 7 7 false false false false false false false true true false false false false false false true true false X DIANE MATHES 6416722243 634 N 9TH ST OSKALOOSA IA 52577 GORDON ANDERSON ADVISOR 1.00 X 0 0 0 JOE CROOKHAM TREASURER 1.00 X X 0 0 0 KATHY SWANK SECRETARY 1.00 X X 0 0 0 SHIRLEY HOLUB-MASTERSON DIRECTOR 1.00 X 0 0 0 STEVE BURNETT DIRECTOR 1.00 X 0 0 0 CHAD MAIN DIRECTOR 1.00 X 0 0 0 DIANE MATHES FINANCIAL OF 30.00 X 27446 0 0 JEFF SMITH PRESIDENT 2.00 X X 0 0 0 27446 false false false MATT SCANLON 2306 OSBURN AVE OSKALOOSA IA 52577 CONCRETE POUR 112075 1 90000 126061 6525 216061 INTERMENT FEES 900099 82675 82675 82675 1883 1883 50777 399 55410 -4633 399 -4234 -4234 66835 11236 55599 55599 MISCELLANEOUS 900099 1202 1202 INSURANCE REFUND 900099 830 830 2032 354016 140306 -2351 10313 10313 27446 27446 118005 118005 7000 7000 21135 16935 4200 5830 5830 4 4 2287 2287 11702 11702 7156 7156 36982 36815 167 15067 15067 REPAIRS 25771 25771 POND DREDGING 21183 21183 GAS & OIL 7922 7922 BEAUTIFICATION 5003 5003 5486 4905 581 328292 256005 72287 0 53144 30599 79262 45099 3230 4150 51013 49640 1285 1360 1174548 713215 386240 461333 574174 592181 8339 7147 6525 18826 18826 33690 25973 X 540484 566208 540484 566208 574174 592181 25724 X false false false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 587344 8504 64932 660780 false false 500 500 67793 50160 17633 711653 316002 395651 374652 327103 47549 19950 19950 461333 CONTINGENCY FOR FUTURE SETTINGS 18826 18826 SCHEDULE D, PAGE 2, PART V, LINE 4 EARNINGS FROM THE ENDOWMENT FUND ARE TO BE USED FOR THE CARE OF THE CEMETERY. false PERPETUAL CARE CEMETERY TRUST PO BOX 1700 IOWA CITY IA 522441700 846447096 13 10313 ENDOWMENT REQUIRED 1 FORM 990 - ORGANIZATION'S MISSION THE OPERATIONS OF FOREST CEMETARY, A NON-PROFIT ASSOCIATION OF LOT OWNERS, CONSIST OF THE SALE OF MONUMENTS, MARKERS AND BURIAL LOTS IN MAHASKA COUNTY IOWA AND THE COLLECTION OF INTERMENT FEES AND THE ONGOING MAINTENANCE OF THE CEMETERY. FORM 990, PAGE 6, PART VI, LINE 11B COPY OF FORM 990 RETURN GIVEN TO MANAGER TO SIGN AND REVIEW. FORM 990, PAGE 6, PART VI, LINE 15A CEMETERY MANAGER REVIEWED ANNUALLY IN FALL BY INDEPENDENT DIRECTORS. MANAGER COMPENSATION APPROVED BY THESE DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15B CEMETERY GROUNDS MANAGER AND OFFICE EMPLOYEES REVIEWED ANNUALLY IN FALL BY INDEPENDENT DIRECTORS. GROUNDS MANAGER AND OFFICE EMPLOYEES COMPENSATION DETERMINED BY THESE DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 CEMETERY MAIN OFFICE MAINTAINS COPY OF TAX RETURN AND COMPILED FINANCIAL STATEMENTS WHICH ARE OPEN TO PUBLIC SCRUTINY.