2025-11-17T09:49:55-08:00 2024-12-31 161162269 Brown & Company LLP 4992 Sweet Home Road Niagara Falls NY 14305 990 2024-01-01 160324560 ACACIA PARK CEMETERY ASSOCIATION INC CO COMMONWEALTH SERVICES GROUP LLC ACAC 7175762829 5401 LEWISBERRY ROAD DOVER PA 17315 CRAIG S SCHWALM President / CEO 7175762829 2025-11-17 true true STEVEN H BROWN CPA P00296323 7162988000 X 2024 2025-03-06 01:10:19Z X CRAIG S SCHWALM 5401 LEWISBERRY ROAD DOVER PA 17315 3283572 false X WWW.ACACIAPARKCEM.COM X 1928 NY Cemetery Operations 4 1 22 0 2318 3354 1899835 1979318 131501 339728 4619 -219 2038273 2322181 0 0 871900 799736 0 0 769110 941802 1641010 1741538 397263 580643 5252076 5782364 1049546 1024632 4202530 4757732 Cemetery Operations false false 591333 CEMETERY OPERATIONS-SALES OF GRAVES, CRYPTS, MARKERS, INTERMENTS, ENTOMBMENTS, INCLUDING MAUSOLEUM SPACES, PRE-NEED PLANNING, CREMATION OPTIONS, AND MAINTENANCE. 591333 false false false false false false false false false true true false true true false false false false false false false false false false false false false false false false true false false false false false false false false false true false false true 7 0 true 22 true false false false false false false false 0 false false false false false false false X 4 1 true false false false true true true true true false false true false false true true true false X CRAIG S SCHWALM PRESIDENT 7175762829 5401 LEWISBERRY ROAD DOVER PA 17315 CRAIG S SCHWALM President / CEO 40.00 0.00 X X 13419 0 523 ROBERT C LOMISON Secretary 1.00 40.00 X X 0 0 0 DREW W CROSS Asst. Secretary 1.00 0.00 X X 0 0 0 DEANNA SCHWALM Director 1.00 0.00 X 0 0 0 13419 523 0 false false false 0 3354 3354 ACCESSORIES 82902 82902 BURIAL SPACES 429898 429898 CANCELLATION PROVISION 1971 1971 INTERMENTS 807686 807686 MEMORIALS/FOUNDATIONS 717491 717491 -60630 -60630 1979318 99990 99990 0 0 0 1201129 961391 239738 239738 239738 0 0 0 FINANCE/LATE CHARGES, NET 900099 -219 -219 -219 2322181 2218837 99990 0 0 0 0 13942 13942 0 673717 151010 522707 698 698 46921 10304 36617 64458 14155 50303 183844 183844 24490 24490 9000 9000 0 0 31506 31506 45876 45876 12489 12489 4156 4156 1174 1174 0 27712 17994 9718 8818 8818 0 3409 3409 36305 36305 0 27942 21026 6916 71835 71835 COST OF GOODS SOLD 286844 286844 LITIGATION EXPENSES 68339 68339 BUILDING AND GROUNDS REPAIRS 27972 24167 3805 GAS AND OIL 20064 20064 50027 45769 4258 1741538 591333 1150205 0 16162 269886 0 0 367033 224841 0 0 73391 314433 358262 0 966078 696332 279806 269746 0 3306638 3571161 0 0 968004 1015077 5252076 5782364 264673 423801 374873 52172 52748 52748 299714 424175 57538 71736 1049546 1024632 X 929204 1222004 3273326 3535728 4202530 4757732 5252076 5782364 580643 -25441 X false true X true false 16340 16340 161489 47949 113540 42529 27119 15410 665393 545795 119598 80327 75469 4858 269746 3571161 DUE FROM AFFILIATES 994663 DUE FROM OPERATING FUND 1941 DUE FROM PERMANENT MAINTENANCE FUND 18473 1015077 AMERICAN EXPRESS 20398 DUE TO PERMANENT MAINTENANCE FUND 51338 71736 2296740 -25441 -25441 2322181 2322181 1741538 1741538 1741538 Part V, Line 4: Intended uses of the endowment fund. THE CEMETERY'S ENDOWMENT FUNDS PRINCIPAL ARE TO BE USED SOLELY FOR THE PURPOSE OF ORDINARY AND NECESSARY EXPENSES OF THE CARE AND MAINTENANCE OF THE CEMETERY AND MAINTENANCE AND PRESERVATION OF THE CEMETERY GROUNDS PER NEW YORK STATE CEMETERY LAW. THE PRINCIPAL IS PERMANENTLY RESTRICTED NET ASSETS.ANY UNREALIZED GAIN/LOSS INCOME IS TEMPORARILY RESTRICTED NET ASSETS. ROBERT LOMISON OFFICER CASH FLOW X 52748 52748 false true false 52748 LETUM INC STOCKHHLDR OWNED LOANS RECEIVABLE false CENTRAL TEXAS HERITAGE HOLDINGS HH OWNED BY OFFICER LOANS RECEIVABLE false FOREST PARK EAST FPE OWNED BY OFFICER LOANS RECEIVABLE false FOREST PARK WEST FPW OWNED BY OFFICER LOANS RECEIVABLE false WHC OWNED BY OFFICER LOAN RECEIVABLE false Schedule L, Part V Supplemental Information VARIOUS BUSINESS TRANSACTIONS WITH RELATED PARTY ENTITIES FROM TIME TO TIME WHERE ROBERT C. LOMISON, SECRETARY/DIRECTOR OF ACACIA PARK CEMETERY ASSOCIATION, INC.IS PRESIDENT/OWNER OF SAID CORPORATIONS AND DISREGARDED LLC ENTITIES.AS OF DECEMBER 31, 2024, ACACIA PARK CEMETERY ASSOCIATION, INC.'S BOOKS SHOW THE AMOUNT DUE FROM AFFILIATED ENTITIES AND LETUM, INC. TOTALING $994,663. Form 990, Part VI, Section A, Line 2 CRAIG S. SCHWALM, PRESIDENT/CEO HAS A FAMILY RELATIONSHIP WITH DEANNA SCHWALM, DIRECTOR.ROBERT C. LOMISON, SECRETARY/DIRECTOR OF ACACIA PARK CEMETERY ASSOCIATION, INC. IS AN OWNER OF THE C CORPORATION AND S CORPORATIONS, AND DISREGARDED ENTITY LLCLISTED ON SCHEDULE R OF THIS EXEMPT RETURN FILING. Form 990, Part VI, Section A, Line 6 CEMETERY LOT OWNERS HAVE ONE VOTE ON TRUSTEES/OFFICERS (NO SHAREHOLDERS/OWNERSHIP). Form 990, Part VI, Section A, Line 7a CEMETERY LOT OWNERS ARE MEMBERS WHO MAY ATTEND MEETINGS AND ELECT BOARD OF TRUSTEES. AN ANNUAL MEETING OF THE MEMBERS (LOT HOLDERS) IS ADVERTISED IN THE LOCAL NEWSPAPER. Form 990, Part VI, Section A, Line 7b CEMETERY LOT OWNERS ARE VOTING MEMBERS AND MAY ATTEND ANNUAL MEETING TO ELECT TRUSTEES. Form 990, Part VI, Section B, Line 11b THE FORM 990 IS REVIEWED BY THE COMPANY'S PRESIDENT (MEMBER OF GOVERNING BOARD) AND ACCOUNTING PERSONNEL BEFORE IT IS FILED WITH THE INTERNAL REVENUE SERVICE. Form 990, Part VI, Section B, Line 15a ESTABLISHED BY THE BOARD (2 OF WHICH ARE OFFICERS/KEY EMPLOYEES) AT ANNUAL MEETING WITH LOT HOLDERS PRESENT THE FINANCIAL NEEDS OF CEMETERY ARE DISCUSSED AND COMPENSATION DETERMINED. Form 990, Part VI, Section B, Line 15b SEE 15a RESPONSE ABOVE Form 990, Part VI, Section C, Line 19 THIS INFORMATION WOULD ONLY BE PROVIDED UPON REQUEST. CENTRAL TEXAS HERITAGE HOLDINGSLLC 2650 N 3RD STREET HARRISBURG PA 17110 262757217 PROP, MGT PA NA false false LETUM INC C/O 2650 NORTH THIRD STREET HARRISBURG PA 17110 233081891 MGMT CORP PA NA C CORP false FOREST PARK WEST ASSOCIATES INC C/O 2650 NORTH THIRD STREET HARRISBURG PA 17110 621862454 CEMETERY LA NA S CORP false FOREST PARK EAST ASSOCIATES INC C/O 2650 NORTH THIRD STREET HARISBURG PA 17110 621862453 CEMETERY LA NA S CORP false WELLMAN FUNERAL ASSOCIATESINC C/O 2650 NORTH THIRD STREET HARRISBURG PA 17110 621862452 FUNERAL HOME LA NA S CORP false WEST HILLS MEMORIAL ASSOCIATION INC C/O 2650 NORTH THIRD STREET HARRISBURG PA 17110 352214252 CEMETERY WA NA S CORP false KILLEEN MEMORIAL PARK C/O 2650 NORTH THIRD STREET HARRISBURG PA 17110 262758280 CEMETERY TX NA S CORP false LAKELAND HILLS MEMORIAL PARK C/O 2650 NORTH THIRD STREET HARRISBURG PA 17110 262766041 CEMETERY TX NA S CORP false FOREST PARK FUNERAL HOME C/O 2650 NORTH THIRD STREET HARRISBURG PA 17110 621862452 FUNERAL HOME LA NA S CORP false false false false false false false false false false false false false false false false false false false false CENTRAL TEXAS HERITAGE HOLDINGS,LLC ABOVE ENTITY IS A SINGLE MEMBER LLC