2024-11-05T07:05:28-08:00 2023-12-31 232656591 Howe Keller & Hunter PC 215 S Broad St 4th Fl Philadelphia PA 19107 990 2023-01-01 231210840 WEST LAUREL HILL CEMETERY COMPANY DBA Laurel Hill West WEST 6106649426 215 BELMONT AVENUE BALA CYNWYD PA 19004 NANCY GOLDENBERG President 2024-11-05 true true J Craig Howe CPA P00595108 2158939112 2023 2024-10-15 13:58:12Z NANCY GOLDENBERG 9167783 false X laurelhillphl.com X 1869 PA Operation of a cemetery and crematoria to preserve the progressive values and historic status of West Laurel Hill Cemetery as envisioned by our founder, John Jay Smith, for the benefit of past and future generations. 8 4 46 -45653 4350 7486147 7100639 1117774 1216627 68876 178744 8672797 8500360 0 0 3988568 3520980 0 0 3971694 4451146 7960262 7972126 712535 528234 64784808 70930431 7504131 7839260 57280677 63091171 Operation of a cemetery and crematoria to preserve the progressive values and historic status of West Laurel Hill Cemetery as envisioned by our founder, John Jay Smith, for the benefit of past and future generations; to continue our long traditions of honoring the deceased and their families with their rightful dignity and perpetual care; and to remain national leaders in our industry. false false 5423531 7100639 Care and maintenance of cemetery property. 5423531 false false false false false false true false true true false false false false true false false false false false false false false false false false false false true false true false false false false false false false false false true true true false true 63 0 true 46 true true true 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 & CEO 27.00 13.00 X 110100 165150 32714 Virginia Heyer Sales Rep. 0.00 40.00 0 239791 29550 Alisa Natalone Director of Admin. 25.00 15.00 146438 48812 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 24.00 16.00 68932 68932 27787 WILSON L SMITH Chairman 2.00 12.00 X X 18700 0 0 James L Pope Director 2.00 4.00 X 18700 0 0 LOGAN SMITH Treasurer 2.00 4.00 X X 12000 6000 0 CLIFFORD C DAVID JR Vice Chair 2.00 11.00 X X 12000 6000 0 R KIMBER DAVID Secretary 2.00 4.00 X X 12000 0 0 MARTIN A HECKSCHER Director 2.00 4.00 X 12000 0 0 Jody Canavan Director 2.00 4.00 X 12000 0 0 Linda C Henry Director 2.00 4.00 X 12000 0 0 434870 925166 164752 2 false true false Charles Friel Inc 110 Cricket Avenue Ardmore PA 19003 Grounds care 483035 Charlestown Paving and Excavating Inc PO Box 434 DeVault PA 19432 Contractor 180640 Philip Aiello Jr Inc 105 Kings Road Plymouth Meeting PA 194621816 contractor 189385 Farrell Carota Landscaping 445 E Church Road King of Prussia PA 19406 Landscape & Architecture 323595 Northfield Granite Co 7 South Main Street 11 Northfield VT 05663 Monuments 153703 10 4350 4350 Interest on pre need A/R 900099 29295 29295 Preneed redemptions 900099 156978 156978 Sale of spaces 900099 3153786 3153786 Sales of services 812900 3760580 3760580 7100639 740114 740114 0 0 116877 174190 -57313 -57313 -45653 -11660 475513 1000 475513 1000 476513 1000 475513 0 0 729290 493233 236057 236057 0 8500360 7337696 -45653 1203967 X 0 0 0 0 232586 232586 0 2773278 2013551 759727 64192 19242 44950 290376 131592 158784 160548 75165 85383 0 75803 75803 36646 36646 0 0 0 217220 217220 238011 238011 38054 38054 88867 88867 0 114728 23190 91538 0 0 8919 8919 70734 70734 0 738842 631376 107466 190469 190469 COS Land Spaces Makom #600103 646650 646650 Cem. Maint. - Contractor 458200 458200 Cem. Maint. - Other 304391 304391 Stonework supplies - Endow 190090 190090 1033522 859350 174172 7972126 5423531 2548595 0 949900 476027 5683986 6309392 0 1665763 1604446 0 0 315603 273027 116174 120563 100920 96960 25375801 12750761 11491396 12625040 38493644 44671861 2035254 1535254 0 0 3932168 3217861 64784808 70930431 1208510 1521716 4941735 5763659 1353885 553885 1 7504131 7839260 X 38580736 41897499 18699941 21193672 57280677 63091171 64784808 70930431 X 528234 5119775 162485 X true X false true false X X X false 36551544 651304 5777951 1272122 41708677 45131329 791226 -7691254 1679757 36551544 41871170 692080 3894812 1326733 45131329 36687026 604232 5824908 1244996 41871170 31002427 421676 7400973 2138050 36687026 0.49400 0.50600 false false false 9631738 5171634 4460104 13153670 6083890 7069780 2456217 1361061 1095156 134176 134176 12625040 X Part III, Line 1a: If organization elected under SFAS 116 to not report are, historical treasures, o Cemetery records dating back to 1869 and various historic artifacts from the Cemetery's past. Part III, Line 4: Description of organization's collections and how it furthers its purpose. Cemetery records dating back to 1869 and various historic artifacts from the Cemetery's past.West Laurel Hill Cemetery Company provides regular tours presenting the history of West Laurel Hill Cemetery. Scholarly research is conducted regularly by volunteer staff as part of its tour programs, while the extensive records, dating back to 1869, are also available for historic and educational purposes. West Laurel Hill Cemeterey is dedicated to "preservation of future generations" as part of its original mission. Part V, Line 4: Intended uses of the endowment fund. Earnings provide the funds to pay for the care and maintenance of the cemetery. 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 purposes is subject to taxation as unrelated business income.Income of the Organization's wholly owned for-profit subsidiary, West Laurel Hill Management Company and its fully controlled subsidiary, West Laurel Hill Funeral Home, Inc. are subject to federal and state 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. X X X false false false Alisa Natalone Director of Admin. 138750 46250 7688 2562 5869 1957 13640 4547 165947 55316 Deborah Cassidy Family Svcs. Mgr. 91264 101817 7735 20121 220937 Nancy Goldenberg President & CEO 104000 156000 6100 9150 4408 6611 8678 13017 123186 184778 Peter Doran Superintendent 63807 63807 5125 5125 3452 3452 10442 10441 82826 82825 Thomas Cavanaugh Sales Rep. 39200 158200 7901 12931 218232 Virginia Heyer Sales Rep. 15600 224191 9597 19953 269341 West Laurel Hill Mgt Co Common directors Provide operating fd X 44086 44086 false true false West Laurel Hill Mgt Co Common dire Commissions X 55940 55940 false true false 100026 West Laurel Hill Mgt Co Common directors 1317900 Cemetery sales commission false West Laurel Hill Mgt Co Common directors 87277 Real estate lease false West Laurel Hill Mgt Co Common directors 195308 Expense reimburse false West Laurel Hill Mgt Co Common directors 500000 Return of APIC false West Laurel Hill Mgt Co Common directors 37012 Insurance expense false 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 and financial statements are held in the main office of West Laurel Hill Cemetery and are available for review upon request. Form 990, Part IX, Line 24e : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e : Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e A History of WLHC: Column (A) - Total = $-45; Column (B) - Program Services = $0; Column (C) - Management & General = $-45; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Bad debts: Column (A) - Total = $47042; Column (B) - Program Services = $47042; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Bank Charges: Column (A) - Total = $99028; Column (B) - Program Services = $0; Column (C) - Management & General = $99028; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Cem. Maint. - Auto supplies: Column (A) - Total = $79189; Column (B) - Program Services = $79189; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Cem. Maint. - Garage: Column (A) - Total = $33181; Column (B) - Program Services = $33181; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Cem. Maint. - Landscape/Green: Column (A) - Total = $64865; Column (B) - Program Services = $64865; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Cem. Maint. - Tree work: Column (A) - Total = $188172; Column (B) - Program Services = $188172; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Communications: Column (A) - Total = $41134; Column (B) - Program Services = $41134; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Cost of lots - Garden of Peace: Column (A) - Total = $38961; Column (B) - Program Services = $38961; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Cost of lots. - Pines Terrace: Column (A) - Total = $28696; Column (B) - Program Services = $28696; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Crematory supplies: Column (A) - Total = $19656; Column (B) - Program Services = $19656; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Dues, subscriptions, public.: Column (A) - Total = $29050; Column (B) - Program Services = $0; Column (C) - Management & General = $29050; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Employment advertising fees: Column (A) - Total = $844; Column (B) - Program Services = $0; Column (C) - Management & General = $844; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Fees permits: Column (A) - Total = $7914; Column (B) - Program Services = $0; Column (C) - Management & General = $7914; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e G&A Riskins New Jewish section: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Greenhouse supplies - Endow: Column (A) - Total = $19227; Column (B) - Program Services = $19227; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Holiday supplies - Endow: Column (A) - Total = $12967; Column (B) - Program Services = $12967; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Interments supplies: Column (A) - Total = $11311; Column (B) - Program Services = $11311; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Landscaping supplies - Endow: Column (A) - Total = $131373; Column (B) - Program Services = $131373; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Memorials supplies: Column (A) - Total = $69280; Column (B) - Program Services = $69280; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Miscellaneous expenses: Column (A) - Total = $19636; Column (B) - Program Services = $0; Column (C) - Management & General = $19636; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Miscellaneous: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Office equip. repairs & maint.: Column (A) - Total = $13193; Column (B) - Program Services = $0; Column (C) - Management & General = $13193; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Other taxes and fees: Column (A) - Total = $0; Column (B) - Program Services = $0; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Postage and Shipping: Column (A) - Total = $4051; Column (B) - Program Services = $0; Column (C) - Management & General = $4051; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Real estate taxes: Column (A) - Total = $67262; Column (B) - Program Services = $67262; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Supplies - Landscaping Contrac: Column (A) - Total = $6458; Column (B) - Program Services = $6458; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Urns supplies: Column (A) - Total = $576; Column (B) - Program Services = $576; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Use of autos: Column (A) - Total = $501; Column (B) - Program Services = $0; Column (C) - Management & General = $501; Column (D) - Fundraising = $0 Form 990, Part XI, Line 9 NICHE FUND ADDITIONS = $1560 Form 990, Part XI, Line 9 PERMANENT FUND TRUSTS CREATED = $651304 Form 990, Part XI, Line 9 PRENEED FUND GAINS IN DEFERRED REVENUE = -$23865 Form 990, Part XI, Line 9 PRENEED FUND INT & DIV IN DEFERRED REVENUE = -$97058 Form 990, Part XI, Line 9 PRENEED FUND INT., DIV. & (FEES) IN DEFERRED REVENUE = $0 Form 990, Part XI, Line 9 PRENEED FUND UNREAL. GAINS IN DEF. REV. = -$369459 Form 990, Part XI, Line 9 PRENEED FUND unrealized LOSSES IN DEF. REV. = $0 Form 990, Part XI, Line 9 Rounding = -$0 Form 990, Part XI, Line 9 Rounding = $3 West Laurel Hill Cemetery Co-Lot Holder 215 Belmont Avenue Bala Cynwyd PA 19004 236729758 Care & maintenance of cemetery lots PA 501(c)13 N/A NA false Laurel Hill Cemetery Company 215 Belmont Avenue Bala Cynwyd PA 19004 230790760 Cemetery PA 501(c)13 N/A NA false Laurel Hill Cemetery Co-Lot Holders Fds 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 Cemetery Company C Corp. 1717981 1456039 1.00000 true West Laurel Hill Funeral Home Inc 215 Belmont Avenue Bala Cynwyd PA 19004 204042020 Funeral Home PA West Laurel Hill Man C Corp. 1237705 481563 1.00000 true true false false true true false false false false true false true true true true true true true true West Laurel Hill Management Company a 87277 Lease Agreement West Laurel Hill Management Company e 100026 Payables West Laurel Hill Management Company j 87277 Lease West Laurel Hill Management Company m 1317900 Sales Comm Agre West Laurel Hill Management Company o 124686 Payroll Allocat West Laurel Hill Management Company q 37012 Vendor Invoice West Laurel Hill Management Company s 500000 Capital Return West Laurel Hill Funeral Home Inc o 70622 Payroll Allocat