2025-07-25T08:00:40-05:00 2025-03-31 621114363 HENDERSON HUTCHERSON & MCCULLOUGH PLLC 1755 KIRBY PARKWAY SUITE 200 MEMPHIS TN 38120 990 2024-04-01 620193540 ELMWOOD CEMETERY ELMW 9017743212 824 S DUDLEY MEMPHIS TN 38104 KIM BEARDEN EXECUTIVE DIRECTOR 9017743212 2025-07-23 1 1 RICHARD A SWOPE P00590766 9016834234 2025-07-23 2024 2025-03-06 01:10:19Z KIM BEARDEN 824 S DUDLEY MEMPHIS TN 38104 3730499 0 X N/A X HISTORICAL CEMETERY 1852 TN OPERATION OF HISTORICAL CEMETERY 15 15 13 0 0 0 139405 167173 1067414 969836 398607 544506 33771 36493 1639197 1718008 0 0 0 0 583365 604898 0 0 0 700319 695851 1283684 1300749 355513 417259 13381657 13942399 139609 125771 13242048 13816628 OPERATION OF A HISTORICAL CEMETERY 0 0 881373 969836 OPERATION OF THE CEMETERY FOR THE BENEFIT OF THE OWNERS 881373 0 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 1 8 0 1 13 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 0 0 0 0 1 1 0 TN X KIMBERLY BEARDEN 9017743212 824 S DUDLEY MEMPHIS TN 38104 ARTHUR F FULMER III TRUSTEE 1.00 X 0 0 0 BAYARD SNOWDEN TRUSTEE 1.00 X 0 0 0 CALVIN J TURLEY TRUSTEE 1.00 X 0 0 0 DANIEL E CONAWAY TRUSTEE 1.00 X 0 0 0 MARTIN THOMPSON TRUSTEE 1.00 X 0 0 0 ODELL HORTON JR TRUSTEE 1.00 X 0 0 0 WILL LEATHERMAN TRUSTEE 1.00 X 0 0 0 JANET SHEAHAN TRUSTEE 1.00 X 0 0 0 ELLEN RARDIN TRUSTEE 1.00 X 0 0 0 CHARLES SHIPP SECRETARY 1.00 X 0 0 0 JEANNE COORS ARTHUR VICE PRESIDENT 1.00 X 0 0 0 KIMBERLY BEARDEN EXECUTIVE DIRECTOR 40.00 X 93983 0 9523 LAUNA BRUBAKER PRESIDENT 1.00 X 0 0 0 SUSAN STEPHENSON TREASURER 1.00 X 0 0 0 TERRAN S ARWOOD ARBORETUM OFFICER 1.00 X 0 0 0 93983 0 9523 0 0 0 0 0 33340 133833 167173 LOT SALES 900099 468940 468940 INTERMENTS 900099 369619 369619 TOURS, SPECIAL EVENTS & OTHER 900099 121547 121547 CHAPEL INCOME 900099 9730 9730 969836 260233 260233 2271995 1987722 284273 284273 284273 61262 33340 24769 36493 36493 1718008 969836 0 580999 99599 413238 9681 40566 41814 22203 73551 71893 8639 86378 43853 MAINTENANCE & REPAIR 296902 TELEPHONE AND UTILITIES 48269 SPECIAL EVENTS EXPENSE 11242 COST OF SALES 11236 21685 1300749 327679 235731 491770 531118 84737 116047 214741 214568 7232 6269 2320756 1287105 1029473 1033651 10720118 11157930 505907 647085 13381657 13942399 106808 101583 32801 24188 139609 125771 X 6886379 7417644 6355669 6398984 13242048 13816628 13381657 13942399 417259 157321 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3678703 21978 3700681 3631011 47692 3678703 3665893 -34882 3631011 3660069 5824 3665893 3570659 89410 3660069 0 0 329032 221307 107725 1573830 758691 815139 346087 270727 75360 71807 36380 35427 1033651 PENSION LIABILITY 24188 24188 X 1826547 157321 24769 182090 1644457 73551 73551 1718008 1251967 24769 24769 1227198 73551 73551 1300749 PART V, LINE 4: PERPETUAL CARE OF CEMETERY GROUNDS PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT OF THE CEMETERY TO EVALUATE TAX POSITIONS TAKEN BY THE CEMETERY AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE CEMETERY HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE CEMETERY'S MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE CEMETERY AND HAS CONCLUDED THAT AS OF MARCH 31, 2025, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE CEMETERY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIODS. THE CEMETERY BELIEVES IT IS NOT LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2022 . PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 24,769. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EXPENSES 24,769. SOUL OF THE CITY 54910 33340 21570 10083 CEMETARY CINEMA 12258 12258 5738 3 27434 27434 8948 94602 33340 61262 24769 24769 36493 TERRAN ARWOOD TERRAN IS A TRUSTEE OF ELMWOOD CEMETERY AND THE PRESIDENT OF WOODLAND TREE 22795 WOODLAND TREE SERVICE WAS HIRED TO REMOVE SOME DEAD TREES AND CLEAN UP SOME TREES THAT FELL AS A RESULT OF STORMS. 0 FORM 990, PART VI, SECTION B, LINE 11B THE FINAL RETURN IS REVIEWED BY THE FINANCE COMMITTEE PRIOR TO SIGNING AND FILING THE RETURN. THE FINANCE COMMITTEE IS MADE UP OF FIVE MEMBERS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION B, LINE 15 THE COMPENSATION OF THE EXECUTIVE DIRECTOR, IS DETERMINED BY THE FINANCE COMMITTEE OF ELMWOOD CEMETERY. FORM 990, PART VI, SECTION C, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC. PART XI, LINE 2C THE PROCESS USED BY THE FINANCE COMMITTEE TO OVERSEE THE AUDIT HAS NOT CHANGED FROM THE PRIOR YEAR. ELMWOOD CEMETERY OF MEMPHIS FOUNDATION INC 824 S DUDLEY MEMPHIS TN 38104 453250676 TO SUPPORT THE EDUCATIONAL TOURS AND PROGRAMS OFFERED THROUGHOUT THE YEAR. TN 501(C)(3) LINE 7 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ELMWOOD CEMETERY FOUNDATION C 112512 FAIR MARKET VALUE