2025-08-22T16:08:32-04:00 2025-04-30 581094351 MCNAIR MCLEMORE MIDDLEBROOKS & CO LLC POST OFFICE BOX ONE MACON GA 312020001 990 2024-05-01 203562569 HISTORIC RIVERSIDE CEMETERY CONSERVANCY INC HIST 4787425328 PO BOX 373 MACON GA 31202 SUSAN GORDON PRESIDENT 4787425328 2025-08-22 true false WILLIAM R ROUNTREE P01231836 4787466277 2025-08-22 2024 2025-03-06 01:10:19Z RIVERSIDE CEMETERY ROBERT HATCHER JR PO BOX 373 MACON GA 31202 378369 false X SEE SCHEDULE O X GA THE HISTORIC RIVERSIDE CEMETERY CONSERVANCY WAS CREATED TO PRESERVE, ENHANCE, AND SHARE THE BEAUTY AND HISTORY OF RIVERSIDE CEMETERY FOR THE BENEFIT OF PRESENT AND FUTURE GENERATIONS. IT SERVES AS THE COMMUNITY OUTREACH AND FUNDRAISING ARM OF THE CEMETERY. 12 11 4 0 125963 172719 172357 194650 6445 11000 0 304765 378369 0 0 200737 259361 0 0 190933 170763 391670 430124 -86905 -51755 638422 548932 343186 296813 295236 252119 X THE HISTORIC RIVERSIDE CEMETERY CONSERVANCY WAS CREATED TO PRESERVE, ENHANCE, AND SHARE THE BEAUTY AND HISTORY OF RIVERSIDE CEMETERY FOR THE BENEFIT OF PRESENT AND FUTURE GENERATIONS. IT SERVES AS THE COMMUNITY OUTREACH AND FUNDRAISING ARM OF THE CEMETERY. false false 430124 350104 SEE SCHEDULE O. 430124 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 false false false false true 10 0 4 false false false false false false false false false false false false false false false X 12 11 false false false 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 ROBERT HATCHER JR CHAIRMAN 2.00 X 0 0 0 JANET WALKER VICE CHAIR 2.00 X 0 0 0 WILLIAM SLOCUMB SECRETARY 2.00 X 0 0 0 C MICHAEL FORD DIRECTOR 2.00 X 0 0 0 PETER DENNIS DIRECTOR 2.00 X 0 0 0 EUGENE DUNWOODY DIRECTOR 2.00 X 0 0 0 SAM HOLLIS DIRECTOR 2.00 X 0 0 0 JIM ADAMS DIRECTOR 2.00 X 0 0 0 JONATHAN ALDERMAN DIRECTOR 2.00 X 0 0 0 LESLIE BEAN DIRECTOR 2.00 X 0 0 0 AMY RAULS DIRECTOR 2.00 X 0 0 0 SUSAN GORDON PRESIDENT 40.00 X X 83135 0 2470 83135 2470 false false false X 164733 7986 172719 INTERMENTS 159625 159625 OTHER SERVICES 35025 35025 194650 11000 11000 378369 194650 11000 85605 85605 155747 155747 18009 18009 2097 2097 1464 1464 23137 23137 6755 6755 67497 67497 UTILITIES 24766 24766 CONSULTING 15363 15363 SUPPLIES 8616 8616 CONTRACT LABOR 8288 8288 12780 12780 430124 430124 0 0 123554 42892 65331 44644 5862 5862 288825 276938 5442 11887 398428 404140 39805 39507 638422 548932 144620 108783 175154 175154 23412 12876 343186 296813 X 295236 252119 295236 252119 638422 548932 X -51755 9761 -1123 X false false X 5905 9 3285 125963 172719 307881 113005 164733 277738 5905 9 3285 238968 337452 585619 585619 6445 11000 17445 603064 367872 0.97110 0.97490 X SUPPLEMENTAL INFORMATION VARIOUS FUNDRAISING REVENUES 288825 276938 11887 11887 COMMUNITY FOUNDATION 39507 C 39507 ACCRUED EXPENSES 12876 12876 FORM 990 - ORGANIZATION'S MISSION THE HISTORIC RIVERSIDE CEMETERY CONSERVANCY WAS CREATED TO PRESERVE, ENHANCE, AND SHARE THE BEAUTY AND HISTORY OF RIVERSIDE CEMETERY FOR THE BENEFIT OF PRESENT AND FUTURE GENERATIONS. IT SERVES AS THE COMMUNITY OUTREACH AND FUNDRAISING ARM 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. USE OF FUNDS RECEIVED OR HELD BY THE CONSERVANCY ARE TO BE USED SOLELY FOR THE PURPOSES OF: 1. OPERATING THE CEMETERY AND PROVIDING CEMETERY SERVICES 2. PROVIDING FOR THE HOLDING OF ADDITIONAL EVENTS OR OTHER OPERATIONS AT RIVERSIDE CEMETERY 3. FUNDING BEAUTIFICATION OR IMPROVEMENT PROJECTS AT RIVERSIDE CEMETERY, SUBJECT TO THE MUTUAL AGREEMENT OF THE MACON-BIBB COUNTY DIRECTOR OF PARKS AND BEAUTIFICATION AND THE COUNTY ENGINEER 4. DONATING THE SAME TO THE COUNTY FOR THE LIMITED PURPOSE OF FUNDING THE MAINTENANCE AND UPKEEP OF RIVERSIDE CEMETERY 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. 7.25.2023 SHARED SERVICES AGREEMENT WITH MACON-BIBB COUNTY 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 CHARITABLE 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 BOOK / TAX DEPRECIATION DIFFERENCE 3,200 OTHER -4,323 TOTAL -1,123