2024-10-24T09:36:06-07:00 2023-12-31 232656591 Howe Keller & Hunter PC 215 S Broad St 4th Fl Philadelphia PA 19107 990 2023-01-01 232082037 FRIENDS OF LAUREL HILL AND WEST LAUREL HILL CEMETERIES FRIE 2152288817 3822 Ridge Avenue Philadelphia PA 19132 Jon C Sirlin Esquire Chairman 2024-10-24 true true J Craig Howe CPA P00595108 2158939112 2023 2024-10-15 13:58:12Z Jon C Sirlin Esquire 3822 Ridge Avenue Philadelphia PA 19132 666510 false X laurelhillphl.com X 1978 PA To foster and support the restoration and preservation of the buildings, monuments, statuary and grounds of Laurel Hill and West Laurel Hill Cemeteries and the acquisition of additional property for the Cemeteries. 14 13 0 115 0 352013 416406 89081 159319 802 3271 -17458 -6684 424438 572312 28947 147167 0 393591 432799 0 298157 136183 188643 558721 768609 -134283 -196297 371533 573754 264948 663466 106585 -89712 X The purposes of the Friends of Laurel Hill and West Laurel Hill Cemeteries, as outlined in its By-Laws and Articles of Incorporation is to support the activities and exempt purposes of Laurel Hill Cemetery Company and West Laurel Hill Cemetery Company (the "Cemeteries") by, among other things:1. Fostering and supporting the restoration and preservation of the buildings, monuments, statuary and grounds of the Cemeteries and the acquisition of additional property for the Cemeteries;2. Raising funds and seeking contributed services to accomplish these goals;3. Preparing educational and research materials emphasizing the historical, architectural and cultural importance of the Cemeteries; and 4. Providing tour guiding services for the grounds of the Cemeteries so that the restored areas will be available for educational use by the public.The purposes as a prominent public amenity are further strengthened by Laurel Hill Cemetery's designation as the nation's first cemetery to be designated false false 145367 145367 Cemetery general repairs and maintenance:Through its general fund raising activity and the Gravediggers' Ball, the Friends of Laurel Hill and West Laurel Hill Cemeteries also contribute to the restoration and preservation of the landscape and monuments of the Cemeteries. In the coming years the Friends will be raising major capital funds to restore the National Historic Landmark (Laurel Hill Cemetery) and its sister cemetery for general use by the public - building on the extensive public programming for special events and to encourage use of Laurel Hill Cemetery and West Laurel Hill Cemetery as a public parks. 140002 158469 Cemetery tours and educational programs:The Friends of Laurel Hill and West Laurel Hill Cemeteries prepare the necessary research and conduct the private and scheduled tours each year for approximately 6,000 of the 25,000 visitors each year. These tours are provided on a volunteer basis. 1800 1800 Veterans' Flag Holder Program and grave sites: Donors can memorialize veterans who served in our nation's military; those who fought in any of our nation's wars; and all of those who have bravely sacrificed their lives for our nation's freedom. With donated funds the FLH&WLHC will place an aluminum Veterans' Flag Holder upon the veteran's grave. 850 287169 true true false false false false false false false true false false false false false true false false false false false false false false true false false true false true false false false false false false false false false false false false false false false false false true 25 0 true 0 false false false false false false false 0 false false false false false false false X 14 13 true false false false true true true true true false false true true true true true true false false false PA X Alisa Natalone 2152288200 225 Belmont Avenue Bala Cynwyd PA 19004 X Nancy Goldenberg Ex Officio Dir. 5.00 0.00 X 41288 0 4907 Charles Davidson Director 1.00 0.00 X 0 0 0 Kristie Bergey Secretary 1.00 0.00 X X 0 0 0 Jon C Sirlin Esquire Chairman 1.00 0.00 X X 0 0 0 Carol R Yaster Director 1.00 0.00 X 0 0 0 Wilson L Smith Director 1.00 0.00 X 0 0 0 Henry Disston Jr Treasurer 1.00 0.00 X X 0 0 0 Bryan R Fenstermaker Director 1.00 0.00 X 0 0 0 Laura Picciano Director 1.00 0.00 X 0 0 0 Karen Spencer Kelly Director 1.00 0.00 X 0 0 0 Anthony Waskie PhD Director 1.00 0.00 X 0 0 0 Elizabeth H Gemmill Director 1.00 0.00 X 0 0 0 James Pope Director 1.00 0.00 X 0 0 0 Wadell Ridley Director 1.00 0.00 X 0 0 0 41288 4907 0 false false true 0 68475 73753 98960 175218 416406 Cemetery Tours 900099 158469 158469 Members Only Programming 900099 850 850 159319 3271 3271 0 0 23150 23150 23150 23150 0 64364 73753 94198 -29834 -29834 0 0 0 572312 159319 -3413 147167 147167 0 0 0 48280 12070 12070 24140 0 319964 25023 114906 180035 0 35735 3889 12288 19558 28820 2354 10604 15862 0 838 838 19010 19010 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 2640 2640 Tours and programs 96666 96666 Advertising 32690 32690 Postage and Shipping 23599 23599 Bank Fees 5502 5502 7698 5425 2273 768609 287169 183283 298157 X 289085 495589 65811 69082 15823 6412 0 0 0 0 0 814 2671 0 0 0 0 0 0 371533 573754 35620 31795 229328 631671 264948 663466 X -37636 -245828 144221 156116 106585 -89712 371533 573754 -196297 X true X false true false X 360791 353351 535524 352013 416406 2018085 0 0 360791 353351 535524 352013 416406 2018085 208089 1809996 1454 548 14 802 26421 29239 0 1702 12726 -9051 -17458 -29834 -41915 2005409 557645 0.90260 0.73670 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 18870 2000 344 21214 16812 2000 58 18870 14810 2000 2 16812 12705 2000 106 14811 10386 2288 31 12705 1.00000 false false false X Part V, Line 4: Intended uses of the endowment fund. Generate income for the restoration and historic maintenance of the cemeteries. Part X : FIN48 Footnote The Organization is a publicly supported tax exempt organization in accordance with the provisions of Internal Revenue Code Section 501(c)(3). Accordingly, no provision for federal income taxes has been made. With few exceptions, the Organization is no longer subject to U.S. federal examinations by tax authorities for years before 2020.The Organization 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. false Gravediggers Ball 107003 73753 33250 3500 63369 6509 7476 Merchandise income 16368 16368 6973 1 14746 14746 6371 138117 73753 64364 3500 63369 6509 20820 94198 -29834 true Laurel Hill Cemetery Company C/O 215 Belmont Avenue Bala Cynwyd PA 19004 230790760 11930 0 Program assistance donation Laurel Hill Cemetery Company C/O 215 Belmont Avenue Bala Cynwyd PA 19004 230790760 92516 0 Cemetery preservation West Laurel Hill Cemetery 215 Belmont Avenue Bala Cynwyd PA 19004 231210840 42721 0 Support of capital improvements 0 3 Grantmaker's Description of How Grants are Used The Executive Director or the Ex Officio Director of the Friends of Laurel Hill and West Laurel Hill Cemeteries approves all invoices for the expenditure of grant funds and forwards the approved invoice to the Controller for payment. The Controller tracks all grant funding and ensures that the expenditure meets the grant purpose. true false false false false false false false false false Nancy Goldenberg Ex Officio Dir. 39000 2288 1653 3254 46195 Form 990, Part III, Line 4d OTHER PROGRAM SERVICES 4: Veterans' Flag Holder Program and grave sites: Donors can memorialize veterans who served in our nation's military; those who fought in any of our nation's wars; and all of those who have bravely sacrificed their lives for our nation's freedom. With donated funds the FLH&WLHC will place an aluminum Veterans' Flag Holder upon the veteran's grave. OTHER PROGRAM SERVICES 5: Proposed Laurel Hill Cemetery Visitor's Center:Through the receipt of in-kind design services, the FLH&WLHC is exploring the renovation of an existing structure to improve visitor and staff functions. OTHER PROGRAM SERVICES 6: Members-Only Programming:Members-Only tours are exclusive to active members of the Friends of Laurel Hill and West Laurel Hill Cemeteries. As a benefit of a membership donation, supporters are invited to get a view of Laurel Hill and West Laurel Hill Cemeteries that ordinary visitors cannot experience with special programs, lectures and tours. OTHER PROGRAM SERVICES 7: Cemetery Capital Improvements:The Friends grants funds for capital improvements to the Laurel Hill and West Laurel Hill Cemeteries. Form 990, Part VI, Section A, Line 2 Nancy Goldenberg has a business relationship with James Pope and Wilson L. Smith. Form 990, Part VI, Section A, Line 6 The Organization shall have two (2) members: Laurel Hill Cemetery Company; and West Laurel Hill Cemetery Company.Each Member shall be entitled to one (1) membership vote. Except as otherwise provided in he Bylaws, each of the Members shall exercise its voting and other rights as Member through it President/Chair, or by a representative authorized by its President/Chair to act on behalf of the Member, following approval of the Board of Directors of such Member. There shall be no initiation fees, dues, or assessments of any kind payable by the Members.Membership in the Corporation is not transferable. Form 990, Part VI, Section A, Line 7a The business and affairs of the Corporation shall be managed under the direction of the Board. The powers of the Corporation shall be exercised by, or under the authority of, the Board except as otherwise provided by the Act, the Articles of Incorporation, the Bylaws, or a resolution adopted by the Board. The Board shall consist of a minimum of five (5) and a maximum of fifteen (15) Directors who shall be appointed by the Members at their annual meeting, following consideration of the list of nominees provided by the Nominating Committee. The Board shall also include the President and CEO of Laurel Hill and West Laurel Hill Cemetery Companies, who shall serve as the non-voting Ex Officio Director, in addition to the Directors appointed by the Members. Directors other than the Ex Officio Director shall be divided into three (3) equal or nearly equal classes, to be known as Class 1, Class 2 and Class 3. The classes are differentiated by length of their term in office. Form 990, Part VI, Section A, Line 7b Reserved Powers of MembersIn addition to the rights accorded to the Members pursuant to Sections 7.3 (Number and Appointment of Directors; Ex Officio Director), 7.5 (Vacancies), and 7.6 (Removal of Directors) of the Bylaws, the approval of the Members shall be required for any of the following actions by the Corporation:(a) amendment to the Corporation's Articles of Incorporation or Bylaws;(b) substantial changes to the charitable and educational mission of the Corporation:(c) the authorization of a plan of voluntary dissolution or division or the revocation of a plan of dissolution or division previously approved by the Members;(d) the adoption of a plan of merger;(e) the sale, lease, or exchange of all or substantially all of the Corporation's assets;(f) the formation of a subsidiary of the Corporation;(g) the creation of additional classes of membership in the Corporation or the admission of additional members of the Corporation;(h) the approval of the annual budget of the Corporation;(i) the approval of tax and/or regulatory filings of the Corporation;(j) the approval of the reviewed or audited financial statements of the Corporation;(k) the approval of expenditures in excess of a ten percent (10%) variance in the total annual budget;(l) major strategic decisions; and(m) the approval of significant material contracts. Form 990, Part VI, Section B, Line 11b The Board of Directors reviews the Form 990 and agrees upon any changes that they feel are necessary prior to 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 C, Line 19 Financial statements, Form 990, Governing documents and policies are made available to the public upon request.