2025-02-19T10:25:44-05:00 2024-03-31 PAUL J CHRISTENSEN & ASSOCIATES LLC 2110 AUSTIN AVE WACO TX 76701 990 2023-04-01 740813110 OAKWOOD CEMETERY ASSOCIATION OAKW 2547541631 PO BOX 6202 WACO TX 767066202 ERIN DAVIS CHAIR 2547541631 2024-05-15 false PAUL J CHRISTENSEN CPA P01370407 2547523436 2025-02-19 X 2023 2025-03-06 01:10:19Z ERIN DAVIS 1875647 false X WWW.OAKWOODWACO.COM X 1898 TX DEVELOP AND SELL BURIAL PLOTS AND TO PROVIDE LOT CARE FOR OWNERS OF BURIAL PLOTS. MAINTENANCE AND MANAGEMENT OF CEMETERY. 16 16 23 0 341129 238753 1355120 1228870 334374 43103 4408 11553 2035031 1522279 0 0 682126 702382 0 0 993337 772768 1675463 1475150 359568 47129 16403019 18225419 7843 12507 16395176 18212912 DEVELOP AND SELL BURIAL PLOTS AND TO PROVIDE LOT CARE FOR OWNERS OF BURIAL PLOTS. MAINTENANCE AND MANAGEMENT OF CEMETERY. false false DEVELOP AND SELL BURIAL PLOTS AND TO PROVIDE LOT CARE FOR OWNERS OF BURIAL PLOTS. MAINTENANCE AND MANAGEMENT OF CEMETERY. false true false false false false false false true true false false true false true true false false false false false false false false false false false false false false false false false false false true false false false false true true true false true 12 0 23 true false false false false false false false false X 16 16 false false false false false false false true true false false false false false false false false false X OAKWOOD CEMETERY ASSOCIATION 2547541631 2124 SOUTH 5TH ST WACO TX 76706 X SALLY BLEDSOE IMM. PAST PR X 0 0 0 ERIN DAVIS CHAIR X X 0 0 0 PATRICIA ERVIN DIRECTOR X 0 0 0 MARY HELEN GEORGE DIRECTOR X 0 0 0 ANN HARDER DIRECTOR X 0 0 0 JANA HIXSON DIRECTOR X 0 0 0 MARY HOLLEY TREASURER X X 0 0 0 SHANNA MATTSON CHAIR - ELEC X X 0 0 0 LINDA MCDONALD DIRECTOR X 0 0 0 JAN MICHAELIS DIRECTOR X 0 0 0 RYAN PATTILLO TREASURER EL X X 0 0 0 FRANCES POOL GOVERNANCE C X X 0 0 0 ELISA RAINEY DIRECTOR X 0 0 0 SUSAN STEM CHAIR-STRATE X X 0 0 0 JOAN WADE DIRECTOR X 0 0 0 ELLEN WHITE GROUNDS CHAI X X 0 0 0 LAURA WILLIAMS SECRETARY X X 0 0 0 false false false 64819 173934 64819 238753 LOT SALES 812900 497875 497875 GRAVE PREPARATION 812900 486300 486300 MANAGEMENT FEES 812900 191155 191155 PERMITS 812900 29909 29909 RECLAIMED PROPERTY 812900 18000 18000 5631 5631 1228870 376583 376583 15250 3697 11553 11553 11553 16191 349671 -333480 -333480 -333480 1522279 1283526 603157 579031 24126 9217 8664 553 43779 35015 8764 46229 45304 925 6757 5068 1689 22815 17111 5704 37413 37413 5714 4285 1429 13345 13345 42389 31791 10598 392 314 78 84155 84155 44914 44533 381 TREE MAINTENANCE 276009 276009 IN-KIND WATER EXPENSE 64819 64819 MISCELLANEOUS 56367 54131 2236 GAS & OIL 25145 22701 2444 92534 90734 1800 1475150 1414423 60727 0 459918 512412 611591 826602 42924 35861 206190 168947 33775 50435 42916 45000 4331248 2398409 2020015 1932839 9670067 10935015 788 113 3314835 3718195 16403019 18225419 7843 12507 7843 12507 X 13086502 14501781 3308674 3711131 16395176 18212912 16403019 18225419 X 47129 1770607 X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3308674 402457 3711131 3721528 -412854 3308674 3615533 105995 3721528 2685622 929911 3615533 3008562 -322940 2685622 true false 838641 838641 957162 401209 555953 2535445 1997200 538245 1932839 BENEFICIAL INTEREST PERPETUAL TRUST 3711130 INTEREST RECEIVABLE 7065 3718195 X 3292886 1770607 1770607 1522279 1522279 1475150 1475150 1475150 SCHEDULE D, PAGE 2, PART V, LINE 4 THE CITY OF WACO, MCLENNAN COUNTY, TEXAS IS A 5% BENEFICIARY OF THE NET INCOME (DIVIDENDS, INTEREST, AND OTHER INCOME) EARNED BY THE BADGER FOUNDATION, FOR THE PURPOSE OF MAINTENANCE AND UPKEEP OF OAKWOOD CEMETERY. THE BENEFICIAL INTEREST IN THIS PERPETUAL FOUNDATION IS RECORDED AS PERMANENTLY RESTRICTED SUPPORT AT 5% OF THE FOUNDATION'S MARKET VALUE. ANNUAL RECEIPTS ARE REPORTED AS AN INCREASE IN NET ASSETS WITHOUT DONOR RESTRICTIONS. ANNUALLY, THE ASSOCIATION RE-MEASURES THE BENEFICIAL INTEREST USING THE VALUATION TECHNIQUE DESCRIBED ABOVE. ANY ADJUSTMENT RESULTING FROM THE RE-MEASUREMENT IS RECOGNIZED AS A PERMANENTLY RESTRICTED GAIN OR LOSS. SCHEDULE D, PAGE 3, PART X OAKWOOD CEMETERY ASSOCIATION IS AN ORGANIZATION GENERALLY EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(13) OF THE INTERNAL REVENUE CODE ("IRC"), THOUGH IT WOULD BE SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSES (UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE IRC). THE ASSOCIATION HAS CONCLUDED THAT NO TAX BENEFITS OR LIABILITIES SHOULD BE RECOGNIZED IN ACCORDANCE WITH GENERALLY ACCEPTED ACCOUNTING PRINCIPLES. THE LAST THREE TAX YEARS REMAIN OPEN TO EXAMINATION BY TAXING AUTHORITIES. SCHEDULE D, PAGE 4, PART XI, LINE 4B LOSS ON ASSET DISPOSAL 0 RENTAL EXPENSES 0 SCHEDULE D, PAGE 4, PART XII, LINE 2D LOSS ON ASSET DISPOSAL 0 RENTAL EXPENSES 0 X WATER UTILITY 1 64819 CURRENT SERVICE RATES false false false SCHEDULE M, PAGE 2, PART II THE CITY OF WACO PROVIDES, WITHOUT CHARGE, AMOUNTS OF TREATED, POTABLE WATER IN CONNECTION WITH GROUNDS MAINTENANCE OF THE ASSOCIATION. THIS IS TO ENABLE THE ASSOCIATION TO ADEQUATELY MAINTAIN THE AESTHETICS AND APPEARANCE OF ALL TURF, TREES, SHRUBS AND OTHER GREENERY. FORM 990, PAGE 6, PART VI, LINE 11B A HARD COPY OF THE FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XI, LINE 9 LOSS ON ASSET DISPOSAL 0 RENTAL EXPENSES 0 LOSS ON ASSET DISPOSAL 0 RENTAL EXPENSES 0 WACO ROSEMOUND CEMETERY ASSOCIATION PO BOX 6202 WACO TX 76706 460578307 CEMETERY TX 501C13 OAKWOOD CEMETERY ASSOCIATION false false false false false false false false false false false false true false false false false false false false WACO ROSEMOUND CEMTERY ASSOCIATION L AMOUNT PAID & ACCRUED SCHEDULE R BEGINNING ON JULY 16, 2012, OPERATIONS OF WACO ROSEMOUND CEMETERY ASSOCIATION ARE HANDLED BY THE ASSOCIATION. AS A RESULT OF THESE SERVICES, OAKWOOD CEMETERY ASSOCIATION EARNS MANAGEMENT FEE INCOME.