2025-10-29T08:48:52-05:00 2024-12-31 251637458 LOUIS PLUNG & COMPANY LLP 20 STANWIX ST SUITE 901 PITTSBURGH PA 15222 990 2024-01-01 346577979 EVERGREEN MEMORIAL GARDENS EVER 7245276700 PO BOX 630 GREENSBURG PA 15601 JUDE ABRAHAM PRESIDENT 7245276700 2025-10-28 1 1 TOM SCHNEIDER P01352552 4122818771 2024 2025-03-06 01:10:19Z JUDE ABRAHAM PO BOX 630 GREENSBURG PA 15601 524868 0 X CMSEAST.COM/PARKS/EVERGREEN X 1962 OH CEMETERY MANAGEMENT AND OPERATION 3 0 0 3 0 0 0 0 0 0 47374 45265 442091 414637 489465 459902 0 0 0 0 187129 197093 0 0 0 82340 79931 269469 277024 219996 182878 2709696 2681191 1432643 1797157 1277053 884034 PROVIDE A FINAL RESTING PLACE FOR DECEASED HUMAN BEINGS AND TO MEMORIALIZE THEIR LIFE. 0 0 CEMETERY MANAGEMENT AND OPERATION INCLUDING ABOVE GROUND ENTOMBMENT, BELOW GROUND CHAMBERS, CASKETS, CREMATION, PRIVATE MAUSOLEUMS, TRADITIONAL GROUND BURIAL AND BRONZE MEMORIALIZATION. 0 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 3 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 X JUDE ABRAHAM 7245276700 PO BOX 630 GREENSBURG PA 15601 JUDE ABRAHAM PRESIDENT/CEO 3.00 37.00 X X 0 222480 37615 TINA WILHELM DIRECTOR OF ADMINISTRATIVE SUPPORT 3.00 37.00 X X 0 107000 3566 PATRICK CORTAZZO CONTROLLER 3.00 37.00 X 0 72917 0 0 402397 41181 0 0 1 0 0 45265 45265 1550 0 1550 1550 1550 457829 64966 392863 392863 MISC INCOME 812900 20224 20224 20224 459902 414637 0 45265 157770 24819 14504 237 556 3311 22405 1698 8502 26449 CEMETERY EXPENSE 16542 VEHICLE EXPENSE 231 277024 3027 0 1167358 1145308 67290 58210 333 0 282156 126655 158995 155501 1312693 1322172 2709696 2681191 3805 776 1428838 1796381 1432643 1797157 X 1277053 884034 1277053 884034 2709696 2681191 182878 -575897 0 X X 0 1 X 1 0 873840 10622 28084 16542 896004 825313 14412 44536 10421 873840 805777 18182 10602 9248 825313 761239 10812 39581 5855 805777 258190 5795 497254 761239 1.00000 0 1 1 145746 145746 11571 6600 4971 32553 32553 0 72461 69896 2565 19825 17606 2219 155501 TRUST ACCOUNTS 1322172 F 1322172 PRODUCTS OWED 292693 ACCRUED PAYROLL 4865 ACCRUED TAXES 6668 INTERCOMPANY AP 1455072 ACCRUED PURCHASES 37083 1796381 X PART X, LINE 2: NO PROVISION IS MADE FOR THE FEDERAL OR STATE INCOME TAXES SINCE THE INCOME OR LOSS OF THE FOR PROFIT ENTITIES OF THE COMPANY IS INCLUDED IN THE INCOME TAX RETURN OF ITS MEMBERS. TWO OF THE ENTITIES IN THE COMPANY ARE EXEMPT FROM INCOME TAX UNDER SECTION 501(C)(13). AS SUCH, VOLUNTARY CONTRIBUTIONS WHICH ARE IRREVOCABLY DEDICATED TO THE PERMANENT MAINTENANCE FUND OF A CEMETERY ARE DEDUCTIBLE BY THE DONOR TO THE EXTENT ALLOWED BY INTERNAL REVENUE CODE SECTION 170(A). INCOME TAX BENEFITS ARE RECOGNIZED FOR INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, ONLY WHEN IT IS DETERMINED THAT THE INCOME TAX POSITION WILL MORE-LIKELY-THAN-NOT BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. THE COMPANY HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE COMPANY BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE COMPANY'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE COMPANY HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AS OF DECEMBER 31, 2024 AND 2023. THE COMPANY'S POLICY IS TO CLASSIFY ANY INCOME TAX RELATED INTEREST AND PENALTIES TO INTEREST EXPENSE AND OTHER EXPENSES, RESPECTIVELY. THE COMPANY IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. PART V, LINE 4: CARE OF THE CEMETERY X 0 0 0 JUDE ABRAHAM PRESIDENT/CEO 0 222480 0 0 0 0 0 11568 0 26047 0 260095 0 0 PART I LINE 3: ALL OFFICERS ARE COMPENSATED BY CMS EAST, LLC, A RELATED ORGANIZATION. THE METHOD USED BY CMS EAST, LLC TO DETERMINE COMPENSATION IS APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990, PART VI, SECTION B, LINE 11B THE CONTROLLER REVIEWS THE FORM 990 WITH THE OFFICERS. THIS FORM 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION C, LINE 19 DOCUMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THERE IS NO CHANGE IN THE PROCESS FROM PRIOR YEAR. ZANESVILLE MEMORIAL PARK ASSOCIATION PO BOX 630 GREENSBURG PA 15601 314349150 CEMETERY MANAGEMENT AND OPERATION OH 501(C)(13) 0 CMS EAST HOLDINGS LLC PO BOX 630 GREENSBURG PA 15601 854143499 HOLDING COMPANY FOR CEMETERY MANAGEMENT AND OPERATION COMPANIES PA N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 CMS EAST LLC O 33268 COST