2024-11-12T09:42:30-06:00 2023-12-31 316063298 MELLOTT & MELLOTT PLL 312 WALNUT STREET - SUITE 2500 CINCINNATI OH 452024025 990 2023-01-01 310235950 SPRING GROVE CEMETERY AND ARBORETUM SPRI 5136817526 4521 SPRING GROVE AVENUE CINCINNATI OH 45232 JOEL SEALE VICE PRESIDENT OF FINANCE/CFO 5136817526 2024-11-06 1 0 GREGORY A DEYHLE P00341594 5132412940 2023 2024-10-15 13:58:12Z JOEL SEALE 4521 SPRING GROVE AVENUE CINCINNATI OH 45232 46596186 0 X SPRINGGROVE.ORG X 1845 OH NOT FOR PROFIT CEMETERY PROVIDING GOODS AND SERVICES FOR THE PROPER BURIAL OF DECEASED INDIVIDUALS. 14 14 144 0 0 0 0 0 9018836 8282015 4188140 13550748 0 0 13206976 21832763 0 18000 0 0 3595543 4320990 0 0 0 11899566 11060244 15495109 15399234 -2288133 6433529 168847118 184398896 18042770 20779172 150804348 163619724 NONE 0 0 PROVISION OF GOODS AND SERVICES FOR THE PROPER BURIAL OF INDIVIDUALS 0 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 57 0 1 144 1 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X JOEL SEALE 5136816680 4521 SPRING GROVE AVE CINCINNATI OH 45232 DANIEL O BERGER DIRECTOR 1.00 X 0 0 0 MARDIE W OFF DIRECTOR 1.00 X 0 0 0 H DREWRY GORES DIRECTOR 1.00 X 0 0 0 GORDON W WRIGHT DIRECTOR 1.00 X 0 0 0 MARSHA LINDNER DIRECTOR 1.00 X 0 0 0 ADDISON LANIER II DIRECTOR 1.00 X 0 0 0 MICHAEL W BURNS DIRECTOR 1.00 X 0 0 0 ROBERT H ANNING DIRECTOR 1.00 X 0 0 0 SARAH D SWEENEY DIRECTOR 1.00 X 0 0 0 REBECCA L CULL DIRECTOR 1.00 X 0 0 0 JOHN J WILLIAMS DIRECTOR 1.00 X 0 0 0 GARY M FREYTAG PRESIDENT & CEO 40.00 X 361816 0 95444 JOSEPH BEECH III SECRETARY 1.00 X 0 0 0 RANCE G DUKE CHAIRMAN 1.00 X 0 0 0 MICHAEL A COOMBE TREASURER 1.00 X 0 0 0 JOEL SEALE VICE PRESIDENT OF FINANCE/ 40.00 X 173651 0 34292 MARK A FUNKE CHIEF OPERATING OFFICER 40.00 X 145765 0 36350 MARK E BROWN HR DIRECTOR 40.00 X 178229 0 55985 859461 0 222071 4 0 1 0 THE SANKAR ZOUMA CONSORTIUM LLC PO BOX 18894 FAIRFIELD OH 45018 PURCHASE MATERIALS 431438 MELLOTT & MELLOTT PLL 312 WALNUT STREET SUITE 2500 CINCINNATI OH 452024025 ACCOUNTING SERVICES 116581 2 BURIAL RIGHTS 812900 3274855 3274855 OTHER 812900 2776903 2776903 SERVICES 812900 2230257 2230257 8282015 4312462 4312462 33944227 57482 24727048 36375 9217179 21107 9238286 9238286 21832763 8282015 0 13550748 18000 859461 1693789 1307564 460176 308340 158037 17048 181983 4594 810922 133142 SALES FEE 4130543 DIRECT & RENTAL LABOR 3159937 OTHER SERVICES 721124 SUPPLIES 701562 733012 15399234 429330 890206 10426913 10561633 4696966 4183331 6151019 9194224 78500 47083 19658848 13509852 5508808 6148996 133875839 146843784 7274917 6098854 90117 78017 314709 352768 168847118 184398896 2576570 3502354 11518805 12047005 3947395 5229813 18042770 20779172 X 150804348 163619724 150804348 163619724 168847118 184398896 X 6433529 7514701 -1132854 X X 0 1 X 1 0 124104357 481623 19404742 8292419 135698303 148623203 451396 -19970389 4999853 124104357 131259143 440706 21173298 4249944 148623203 130050722 438443 10576580 9806602 131259143 113405998 629785 22099717 6084778 130050722 0 0 1 1 8753177 5891351 2861826 5247756 3391869 1855887 5657914 4226632 1431282 6148996 SPECIAL TERM CARE DEPOSITS 775124 DEFERRED COMPENSATION 820026 NOTE PAYABLE 3634663 5229813 X 23775729 7514703 43208 7557911 16217818 308340 5306605 5614945 21832763 10960352 0 10960352 308339 4130543 4438882 15399234 PART V, LINE 4: TO FUND CEMETERY OPERATIONS AND MAINTAIN THE CEMETERY GROUNDS FOR PERPETUITY. PART X, LINE 2: THE CEMETERY IS EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(13) OF THE INTERNAL REVENUE CODE. THE CEMETERY HAS NOT ENTERED INTO ANY TRANSACTIONS WHICH WOULD SUBJECT IT TO UNRELATED BUSINESS INCOME TAX. IN THE NORMAL COURSE OF BUSINESS, HOWEVER, THE CEMETERY IS SUBJECT TO EXAMINATION BY VARIOUS TAXING AUTHORITIES. ALTHOUGH THE OUTCOME OF TAX AUDITS IS ALWAYS UNCERTAIN, THE CEMETERY BELIEVES THAT THERE ARE NO SIGNIFICANT UNRECOGNIZED TAX LIABILITIES AT DECEMBER 31, 2023. PART XI, LINE 2D - OTHER ADJUSTMENTS: INCREASE IN CASH SURRENDER VALUE OF LIFE INSURANCE 43,208. PART XI, LINE 4B - OTHER ADJUSTMENTS: SALES FEE 4,130,543. DECREASE IN EQUITY OF UNCONSOLIDATED SUBSIDIARY 1,176,062. PART XII, LINE 4B - OTHER ADJUSTMENTS: SALES FEE 4,130,543. PART IV LINE 10: THE CEMETERY'S ENDOWMENT CONSISTS OF APPROXIMATELY THREE INDIVIDUAL FUNDS ESTABLISHED FOR A VARIETY OF PURPOSES. ITS ENDOWMENT INCLUDES ENDOWED SPECIAL CARE FUNDS FOR THE PERPETUAL CARE OF THE CEMETERY AS WELL AS STATE REQUIRED FUNDS FOR THE CARE AND MAINTENANCE OF THE CEMETERY AND CERTAIN OPERATING FUNDS WHICH FUNCTION AS ENDOWMENTS. 0 SCHOLARSHIPS 5 18000 PART I, LINE 2: SCHOLARSHIP MONEY IS PAID DIRECTLY TO CINCINNATI COLLEGE OF MORTUARY SCIENCE AND MID AMERICA MORTUARY SCHOOL. X X 1 1 X X 0 0 0 GARY M FREYTAG PRESIDENT & CEO 361816 0 0 0 0 0 95444 0 0 0 457260 0 0 0 MARK E BROWN HR DIRECTOR 178229 0 0 0 0 0 55985 0 0 0 234214 0 0 0 JOEL SEALE VICE PRESIDENT OF FINANCE/ 173651 0 0 0 0 0 34292 0 0 0 207943 0 0 0 MARK A FUNKE CHIEF OPERATING OFFICER 145765 0 0 0 0 0 36350 0 0 0 182115 0 0 0 PART I, LINE 1A FIRST CLASS TRAVEL IS NOT PROVIDED UNLESS YOU TRAVEL WITH SOMEONE THAT REQUIRES YOU TO TRAVEL FIRST CLASS. TRAVEL FOR COMPANIONS IS PROVIDED IF YOU ARE AN OFFICER OF THE ORGANIZATION AND ON THE BOARD OF AN ASSOCIATION. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY THE AUDIT AND BUDGET COMMITTEES OF THE ORGANIZATION PRIOR TO THE RETURN BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C TRUSTEES AND OFFICERS MUST SIGN AN ANNUAL STATEMENT REGARDING CONFLICTS OF INTEREST AND AWARENESS OF THE POLICY. THE ORGANIZATION USES A THREE BID PROCESS FOR MAJOR EXPENSES. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION REVIEWS MARKET DATA WITH RESPECT TO COMPENSATION AND BENEFITS PROVIDED BY COMPARABLE ORGANIZATIONS FOR COMPARABLE SERVICES. FORMAL REVIEW OF MARKET DATA IS TO OCCUR A MINIMUM OF EVERY THREE YEARS. IN LIEU OF FORMAL REVIEW OF MARKET DATA, PERCENTILE ADJUSTMENTS MAY BE MADE AS DETERMINED BY THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. FORM 990, PART XI, LINE 9: DECREASE IN EQUITY OF UNCONSOLIDATED SUBSIDIARY -1,176,062. INCREASE IN CASH SURRENDER VALUE OF LIFE INSURANCE 43,208. FORM 990, PART XI, LINE 2C: THE PROCESS BY WHICH THE COMMITTEE ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED SINCE LAST YEAR. GLENDALE CEMETERY ASSOCIATION 11200 PRINCETON PIKE CINCINNATI OH 45246 310296910 NOT FOR PROFIT CEMETERY WHICH SELLS CEMETERY PROPERTY / BURIAL SPACES OH 501(C)13 0 SPRING GROVE FUNERAL HOMES INC AND SUBSIDIARY 4389 SPRING GROVE AVENUE CINCINNATI OH 45232 311590639 FUNERAL HOME - FUNERAL SERVICES OH C 1.00000 0 1 0 0 1 0 0 0 0 0 0 1 1 1 0 0 1 1 0 0 SPRING GROVE FUNERAL HOMES INC AND SUBSIDIARY L 423020 SPRING GROVE FUNERAL HOMES INC AND SUBSIDIARY M 4130543 SPRING GROVE FUNERAL HOMES INC AND SUBSIDIARY Q -253554 GLENDALE CEMETERY ASSOCIATION L 436000 GLENDALE CEMETERY ASSOCIATION P 578371 SPRING GROVE FUNERAL HOMES INC AND SUBSIDIARY D 4183331 SPRING GROVE FUNERAL HOMES INC AND SUBSIDIARY A 226386 SPRING GROVE FUNERAL HOMES INC AND SUBSIDIARY K 12000