2025-08-12T16:22:21-04:00 2024-04-30 581094351 MCNAIR MCLEMORE MIDDLEBROOKS & CO LLC POST OFFICE BOX ONE MACON GA 312020001 990 2023-05-01 203562569 HISTORIC RIVERSIDE CEMETERY CONSERVANCY INC HIST 4787425328 PO BOX 373 MACON GA 31202 SUSAN GORDON PRESIDENT 4787425328 2025-08-12 true false WILLIAM R ROUNTREE P01231836 4787466277 2025-08-12 2023 2025-03-06 01:10:19Z RIVERSIDE CEMETERY C MICHAEL FORD PO BOX 373 MACON GA 31202 304765 false X SEE SCHEDULE O X GA TO RECEIVE CONTRIBUTIONS FOR CHARITABLE, SCIENTIFIC AND EDUCATIONAL PURPOSES IN SUPPORT OF THE RIVERSIDE CEMETERY, INC., AS OPERATED BY MACON- BIBB COUNTY. CONTRIBUTIONS WILL BE USED TO CARE AND PRESERVE HISTORICAL STRUCTURES AND NATURAL RESOURCES OF THE CEMETERY. 11 10 0 0 3285 125963 14470 172357 6445 0 17755 304765 0 0 200737 0 0 21982 190933 21982 391670 -4227 -86905 92489 638422 343186 92489 295236 X TO RECEIVE CONTRIBUTIONS FOR CHARITABLE, SCIENTIFIC AND EDUCATIONAL PURPOSES IN SUPPORT OF THE RIVERSIDE CEMETERY, INC., AS OPERATED BY MACON- BIBB COUNTY. CONTRIBUTIONS WILL BE USED TO CARE AND PRESERVE HISTORICAL STRUCTURES AND NATURAL RESOURCES OF THE CEMETERY. false false 391670 OPERATED FOR THE BENEFIT OF PRESENT AND FUTURE LOT OWNERS UNDER THE PROVISIONS OF APPLICABLE GEORGIA LAWS GOVERNING THE OWNERSHIP AND OPERATION OF CEMETERIES. PRESERVATION OF HISTORIC STRUTURES AND NATURAL RESOURCES OF RIVERSIDE CEMETERY, INC., AS OPERATED BY MACON-BIBB COUNTY. 391670 true false false false false false false false false false true true false false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false false false X 11 10 false false true false false false false true true false false true true true true true true true true false GA X SUSAN GORDON 4787425328 PO BOX 373 MACON GA 31202 C MICHAEL FORD CHAIRMAN 2.00 X 0 0 0 WILLIAM SLOCUMB SECRETARY 2.00 X 0 0 0 ROBERT HATCHER TREASURER 2.00 X 0 0 0 JANET WALKER VICE CHAIR 2.00 X 0 0 0 PETER DENNIS DIRECTOR 2.00 X 0 0 0 EUGENE DUNWOODY DIRECTOR 2.00 X 0 0 0 BERT MAXWELL III DIRECTOR 2.00 X 0 0 0 SAM HOLLIS DIRECTOR 2.00 X 0 0 0 JENNY RABUN DIRECTOR 2.00 X 0 0 0 VIRGINIA BUZZELL DIRECTOR 2.00 X 0 0 0 SUSAN GORDON PRESIDENT 40.00 X X 63367 0 1885 63367 1885 false false false X 113005 12958 125963 INTERMENTS 129060 129060 OTHER SERVICES 43297 43297 172357 6445 6445 304765 172357 6445 65252 65252 120897 120897 14588 14588 24318 24318 172 172 20546 20546 26300 26300 72566 72566 UTILITIES 19135 19135 CONSULTING 8343 8343 REPAIRS AND MAINTENANCE 6128 6128 GAS AND OIL 5602 5602 7823 7823 391670 391670 0 0 92489 123554 65331 5862 278825 273383 5442 398428 39805 92489 638422 144620 175154 23412 0 343186 X 92489 295236 92489 295236 92489 638422 X -86905 4817 284835 X false false X 2180 5905 9 3285 125963 137342 113005 113005 2180 5905 9 3285 238968 250347 250347 6445 6445 256792 185130 0.97490 0.48720 X PART II, LINE 10 FUNDRAISING EVENTS 0 SUPPLEMENTAL INFORMATION VARIOUS FUNDRAISING REVENUES 278825 273383 5442 5442 COMMUNITY FOUNDATION 39805 C 39805 ACCRUED EXPENSES 23412 23412 FORM 990 - ORGANIZATION'S MISSION TO RECEIVE CONTRIBUTIONS FOR CHARITABLE, SCIENTIFIC AND EDUCATIONAL PURPOSES IN SUPPORT OF THE RIVERSIDE CEMETERY, INC., AS OPERATED BY MACON- BIBB COUNTY. CONTRIBUTIONS WILL BE USED TO CARE AND PRESERVE HISTORICAL STRUCTURES AND NATURAL RESOURCES OF THE CEMETERY. FORM 990, PART III ON JULY 25, 2023, MACON-BIBB COUNTY, A POLITICAL SUBDIVISION OF THE STATE OF GEORGIA, ASSUMED SUBSTANTIALLY ALL ASSETS AND LIABILITIES OF RIVERSIDE CEMETERY, INC. BASED ON THE SETTLEMENT AGREEMENT, CERTAIN ASSETS WERE TRANSFERRED TO HISTORIC RIVERSIDE CEMETERY CONSERVANCY, INC. (THE FUNDRAISING ARM OF THE CEMETERY). THE COSTS OF OPERATING AND MAINTIANING THE CEMETERY SIGNIFICANTLY OUTWEIGHED THE INCOME THAT THE CEMETERY WAS ABLE TO GENERATE THROUGH NORMAL OPERATIONAL MEANS, SUCH THAT THE CEMETERY ANTICIPATED EXHAUSTING ITS REMAINING ASSETS AND BECOMING INSOLVENT. MACON-BIBB COUNTY AGREED TO CONTRACT WITH THE CEMETERY AND THE CONSERVANCY TO ASSUME OWNERSHIP AND RESPONSIBILITY FOR RIVERSIDE CEMETERY, WHILE ALLOWING THE CONSERVANCY TO CONTINUE TO MANAGE AND OPERATE RIVERSIDE CEMETERY IN ACCORDANCE WITH THE TERMS OF THE SETTLEMENT AGREEMENT. THE FOLLOWING HAVE BEEN PROVIDED AS ATTACHMENTS TO THE RETURN: 1. BYLAWS 2. MEMORANDUM OF AGREEMENT BETWEEN MACON-BIBB COUNTY, RIVERSIDE CEMETERY AND HISTORIC RIVERSIDE CEMETERY, INC. 3. BOARD MINUTES REGARDING MACON-BIBB COUNTY TRANSACTION 4. 7.25.2023 SHARED SERVICES AGREEMENT WITH MACON-BIBB COUNTY FORM 990, PAGE 6, PART VI, LINE 4 THE CONSERVANCY MADE SIGNIFICANT CHANGES TO ITS BYLAWS RESULTING FROM THE TRANSACTION WITH MACON-BIBB COUNTY. A COPY OF THE BYLAWS AND ALL AMENDMENTS THERETO ARE ATTACHED TO THIS RETURN. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS REVIEWED BY THE PRESIDENT PRIOR TO SUBMISSION. ALL BOARD MEMBERS HAVE FORM 990 AVAILABLE TO THEM FOR REVIEW. FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD OF DIRECTORS REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICTS OF INTEREST POLICY - ANY CONFLICTS ARE REVIEWED BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 15A SEE 15B FORM 990, PAGE 6, PART VI, LINE 15B ANNUALLY THE BOARD OF DIRECTORS EVALUATES THE COMPENSATION PACKAGE OF THE PRESIDENT OF THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 19 THE INFORMATION IS AVAILABLE UPON REQUEST OF THE GOVERNING BOARD. THE FORM 990 IS AVAILABLE UPON REQUEST AS NOTED IN PART VI, SECTION C, LINE 18. FORM 990, PART VIII IN ACCORDANCE WITH SECTION 4 OF THE MEMORANDUM OF AGREEMENT BETWEEN MACON- BIBB COUNTY AND RIVERSIDE CEMETERY, INC. THE CONSERVANCY IS ENTITLED TO THE FOLLOWING COMPENSATION: A. ALL PROCEEDS OF TOURS, EVENTS, AND SERVICES, AS DESCRIBED IN SECTION 3 OF THIS AGREEMENT; PLUS B. DEVELOPMENT COST RECOVERY OF 50% OF ALL PROCEEDS FROM THE SALE OF CEMETERY PLOTS, OR MAUSOLEUM OR COLUMBARIUM NICHES BELONGING TO COUNTY C. A COMMISSION OF TEN PERCENT 10% OF ALL NET PROCEEDS FROM THE SALE OF CEMETERY PLOTS, OR MAUSOLEUM OR COLUMBARIUM NICHES BELONGING TO COUNTY. THESE REVENUE SOURCES ARE PROVIDED FOR THE CONSERVANCY'S ONGOING CHARITALBE PURPOSE, AS DESCRIBED IN THE MEMORANDUM OF AGREEMENT, AND HAVE BEEN CHARACTERIZED AS GOVERNMENT ASSISTANCE FOR PURPOSES OF THE 501(C)(3) PUBLIC SUPPORT TEST. FORM 990, PART XI, LINE 9 TRANSFERS FROM RIVERSIDE CEMETERY 258,568 OTHER INCREASES 26,267 TOTAL 284,835 RIVERSIDE CEMETERY INC PO BOX 373 MACON GA 31202 580404440 CEMETERY GA 501C13 CEMETERY false false false true false false false false false false false false false false false false false false false false RIVERSIDE CEMETERY INC C 258568 NBV