2025-04-17T10:54:30-05:00 2024-09-30 390859910 BAKER TILLY ADVISORY GROUP LP 225 S 6TH ST 2300 MINNEAPOLIS MN 55402 990 2023-10-01 822148476 LAKEWOOD HERITAGE FOUNDATION LAKE 6128222171 3600 HENNEPIN AVE S MINNEAPOLIS MN 55408 CHRISTOPHER MAKOWSKE PRESIDENT 6128222171 2025-04-11 1 1 KAREN A GRIES P00078514 6128764500 2025-04-11 2023 2025-03-06 01:10:19Z CHRISTOPHER MAKOWSKE 3600 HENNEPIN AVE S MINNEAPOLIS MN 55408 50095 0 X LAKEWOODCEMETERY.ORG/ABOUT/HERITAGE-FOUNDATION X 2017 MN THE LAKEWOOD HERITAGE FOUNDATION HELPS FUND PROJECTS AND EDUCATIONAL PROGRAMS THAT SUPPORT THE PRESERVATION AND RESTORATION OF LAKEWOOD CEMETERY'S LANDSCAPE, ART, ARCHITECTURE AND PUBLIC SPACES. 3 3 0 65 0 0 51535 50095 0 0 0 0 0 0 51535 50095 224090 57368 0 0 0 0 0 0 0 0 0 224090 57368 -172555 -7273 315319 308046 0 0 315319 308046 THE LAKEWOOD HERITAGE FOUNDATION HELPS FUND EDUCATIONAL PROGRAMS AND PROJECTS THAT SUPPORT THE PRESERVATION AND RESTORATION OF LAKEWOOD'S LANDSCAPE, ART, ARCHITECTURE AND PUBLIC SPACES FOR THE BENEFIT OF ALL. 0 0 57368 57368 TO SOLICIT AND COLLECT DONATIONS FOR THE PRESERVATION AND RESTORATION OF LAKEWOOD'S NATURAL RESOURCES, INCLUDING ITS LANDSCAPE, TREES, GARDENS AND LAKE, AND ITS HISTORIC MONUMENTS, MARKERS AND BUILDINGS, AND FOR RELATED EDUCATIONAL PROGRAMMING FOR THE PUBLIC. 57368 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 3 0 0 0 0 1 0 1 1 1 0 0 1 1 1 1 1 1 0 0 0 MN X CHRISTOPHER MAKOWSKE 6128222171 3600 HENNEPIN AVENUE SOUTH MINNEAPOLIS MN 554081389 JOHN BROOKS CHAIR 0.25 0.00 X X 0 0 0 KATHLEEN PEPSKI TREASURER 0.10 0.50 X X 0 4250 0 JOSE PERIS SECRETARY 0.10 0.50 X X 0 6750 0 KRISTINE ERICKSON SECRETARY 0.10 0.00 X X 0 0 0 CHRISTOPHER MAKOWSKE PRESIDENT 1.00 44.00 X 0 215716 21699 0 226716 21699 0 0 1 0 0 50095 50095 50095 0 0 0 57368 57368 57368 57368 0 0 315319 308046 315319 308046 0 0 X 315319 308046 315319 308046 315319 308046 -7273 0 X 0 1 X 1 0 X 31765 21882 428956 51535 50095 584233 31765 21882 428956 51535 50095 584233 280395 303838 584233 0.52010 0.49080 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X PART X, LINE 2: IN ACCOUNTING FOR UNCERTAIN TAX POSITIONS, THE ASSOCIATION ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE CONSOLIDATED FINANCIAL STATEMENTS. UNDER THIS GUIDANCE, THE ASSOCIATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ASSOCIATION AND VARIOUS TAX POSITIONS RELATED TO POTENTIAL SOURCES OF UNRELATED BUSINESS INCOME. NO LIABILITY HAS BEEN RECOGNIZED BY THE ASSOCIATION FOR UNCERTAIN TAX POSITIONS AS OF SEPTEMBER 30, 2024 AND 2023. THE ASSOCIATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE ASSOCIATION'S TAX RETURNS ARE NOT PRESENTLY UNDER EXAMINATION BY ANY TAXING AUTHORITIES. 1 LAKEWOOD CEMETERY ASSOCIATION 3600 HENNEPIN AVENUE SOUTH MINNEAPOLIS MN 554081389 410364020 501(C)(13) 57368 0 TO SUPPORT THE PRESERVATION AND RESTORATION OF LAKEWOOD CEMETERY'S LANDSCAPE, ART, ARCHITECTURE AND PUBLIC SPACES. 0 1 PART I, LINE 2: LAKEWOD HERITAGE FOUNDATION WAS FORMED TO SUPPORT LAKEWOOD CEMETERY ASSOCIATION, A RELATED ORGANIZATION EXEMPT UNDER IRC 501(C)(13). THE FOUNDATION WORKS CLOSELY WITH THE CEMETERY TO SUBSTANTIATE HOW GIFTED FUNDS ARE EXPENDED AND RECEIVES REGULAR REPORTS THEREOF. 0 0 0 0 0 0 0 0 0 CHRISTOPHER MAKOWSKE PRESIDENT 0 188716 0 27000 0 0 0 6440 0 15259 0 237415 0 0 FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE FOUNDATION IS LAKEWOOD CEMETERY ASSOCIATION, A MINNESOTA CEMETERY ASSOCIATION. FORM 990, PART VI, SECTION A, LINE 7B THE FOUNDATION MAY NOT TAKE ANY OF THE FOLLOWING ACTIONS WITHOUT RECEIVING MEMBER APPROVAL: (A) SUBSTANTIALLY CHANGE THE PRESENT OR NOW INTENDED NATURE OF THE FOUNDATION'S OPERATIONS OR ITS MISSION; (A) AMEND THE ARTICLES OF INCORPORATION OR THESE BYLAWS; (B) VOLUNTARILY DISSOLVE; (C) INCUR LONG-TERM DEBT; (D) MORTGAGE OR ENCUMBER ANY ASSETS OF THE FOUNDATION; (E) SELL, LEASE OR OTHERWISE DISPOSE OF ALL OR SUBSTANTIALLY ALL OF ITS PROPERTY AND ASSETS; (F) ADD OR DELETE MAJOR SERVICES; (G) PURCHASE OR ACQUIRE SUBSTANTIALLY ALL OF THE ASSETS OF ANOTHER ENTITY; (H) MERGE, CONSOLIDATE WITH ANY DOMESTIC OR FOREIGN ORGANIZATION OR LEASE OR SELL MORE THAN FIFTY PERCENT (50%) OF THE FOUNDATION'S PROPERTY AND ASSETS TO ANY ENTITY IN ANY ONE TRANSACTION OR SERIES OF RELATED TRANSACTIONS; (I) PREPAY ANY INDEBTEDNESS PRIOR TO THE TIME FOR PAYMENT THEREOF AS PROVIDED IN THE CONTRACT EVIDENCING OR CREATING SUCH INDEBTEDNESS; (J) LOAN MONEY OR OTHER ASSETS TO OR GUARANTEE THE OBLIGATIONS OF ANY PERSON OR ENTITY; (K) APPROVE ANNUAL OPERATING BUDGETS, ANNUAL OR LONG-RANGE CAPITAL BUDGETS, AND NONBUDGETED CONTRACTS ENTERED INTO OVER $25,000; AND (L) APPROVE ANY EXTRAORDINARY COMPENSATION OR BONUS TO ANY EMPLOYEE. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS REVIEWED BY THE BOARD PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C LAKEWOOD HERITAGE FOUNDATION EMPLOYS THE SAME CONFLICT OF INTEREST POLICY AS LAKEWOOD CEMETERY ASSOCIATION, A RELATED ORGANIZATION. COVERED PERSONS ARE COVERED UNDER THE POLICY. COVERED PERSONS INCLUDE ANY TRUSTEE, OFFICER, EXECUTIVE-LEVEL EMPLOYEE OR NON-TRUSTEE MEMBER OF A COMMITTEE WITH GOVERNING BOARD-DELEGATED POWERS. EACH YEAR, COVERED PERSONS ARE REQUIRED TO SIGN AND SUBMIT A CODE OF CONDUCT WHICH INCLUDES A CONFLICT OF INTEREST DISCLOSURE STATEMENT. POTENTIAL CONFLICTS ARE DISCUSSED WITH THE BOARD OF DIRECTORS OR COMMITTEE CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT WITH LAKEWOOD. AFTER DISCLOSURE AND DISCUSSION, THE INTERESTED COVERED PERSON SHALL LEAVE THE BOARD OR COMMITTEE MEETING SO THAT THE REMAINING MEMBERS CAN VOTE ON WHETHER A CONFLICT EXISTS OR WHETHER LAKEWOOD CAN OBTAIN A TRANSACTION OR ARRANGEMENT THAT WOULD NOT GIVE RISE TO A CONFLICT. THE BOARD CHAIR MAY APPOINT A DISINTERESTED PERSON OR COMMITTEE TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION OR ARRANGEMENT. FORM 990, PART VI, SECTION B, LINE 15 THE PRESIDENT IS COMPENSATED BY LAKEWOOD CEMETERY ASSOCIATION, A RELATED ORGANIZATION. THE PRESIDENT'S COMPENSATION IS DETERMINED BY THE EXECUTIVE COMMITTEE. COMPARABLE INDUSTRY DATA IS USED AS WELL AS RESPONSES FROM A SURVEY CIRCULATED AMONG MEMBERS OF THE ENTIRE BOARD OF DIRECTORS EVALUATING THE PRESIDENT'S PERFORMANCE. THE REVIEW/APPROVAL PROCESS IS DOCUMENTED WITHIN MEETING MINUTES. THE DIRECTOR LEVEL COMPENSATION IS REVIEWED AND APPROVED BY THE PRESIDENT. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST, ALL GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC. LAKEWOOD CEMETERY ASSOCIATION 3600 HENNEPIN AVENUE SOUTH MINNEAPOLIS MN 554081389 410364020 CEMETERY OPERATIONS MN 501(C)(13) N/A 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0