2026-09-11T14:07:27-07:00 2025-10-31 990 2024-11-01 340348270 LAKE VIEW CEMETERY ASSOCIATION LAKE 2164212665 12316 Euclid Avenue Cleveland OH 44106 Danielle Paskowski Chief Financial Officer 2164212665 2026-09-11 1 2024 Katharine Goss 12316 Euclid Avenue Cleveland OH 44106 20329319 0 X www.lakeviewcemetery.com X 1925 OH To provide compassionate interment services and education relative to its historic heritage and arboretum setting. 14 14 87 14 0 0 1203221 1207486 8766615 8817561 1375139 2927982 0 0 11344975 12953029 0 0 0 0 4997474 5157261 0 0 0 5737331 5941532 10734805 11098793 610170 1854236 51598950 57983939 11574590 13951616 40024360 44032323 To provide compassionate interment services and education relative to its historic heritage and arboretum setting. 0 0 Operation of 285 acre cemetery including maintenance, sales, interments and other services, and development of remaining 67 acres of property. Lake View is the final resting place of over 115,000 people. 0 0 0 0 0 1 0 0 0 0 1 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 11 0 1 87 1 0 0 0 0 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X Danielle Paskowski 2164212665 12316 Euclid Avenue Cleveland OH 44106 X Russell Smith Sales advisor 40 0 X 209108 0 14482 Katharine A Goss President & CEO 42 8 X 205211 0 10756 Jeff Brack Sales advisor 40 0 X 159477 0 21560 Anna Ferro Sales advisor 40 0 X 156393 0 7576 Danielle C Paskowski Treasurer & CFO 34 6 X 138385 0 20850 Andrew Bales VP & COO 40 0 X 129400 0 18956 Marsha Gulas Sales advisor 40 0 X 109614 0 19278 Petronilla Ragland Sales advisor 40 0 X 108771 0 1191 William G Batcheller Chair 4 1 X X 0 0 0 Richard Bryan Vice Chair 1 0 X X 0 0 0 Chandler H Everett Secretary 1 0 X X 0 0 0 David A Osborne Jr Treasurer 1 0 X X 0 0 0 David K Ford Jr Director 1 0 X 0 0 0 David C Fulton Jr Director 1 0 X 0 0 0 Lawrence Hatch Director 1 0 X 0 0 0 Bracy E Lewis Director 1 0 X 0 0 0 David Loomis Director 1 0 X 0 0 0 Thomas Morley Director 1 0 X 0 0 0 Joseph Shafran Director 1 0 X 0 0 0 Tony Sias Director 1 0 X 0 0 0 Fred Watkins Director 1 0 X 0 0 0 Sharon Watts Director 1 0 X 0 0 0 1216359 0 114649 8 0 1 0 The Davey Tree Expert Company PO Box 94532 Cleveland OH 44101 grounds and tree maintenance 627920 Brokaw 1213 W 6th Street Cleveland OH 44113 advertising 110069 MUI Construction 12351 Prospect Rd Strongsville OH 44149 construction 320314 3 0 0 0 1207486 0 0 0 1207486 Cemetery lot sales 812220 3328553 3328553 0 0 Burial & cemetery products 812220 2627867 2627867 0 0 Burial & cemetery services 812220 2838729 2838729 0 0 Miscellaneous sales 812220 22412 22412 0 0 0 0 0 0 8817561 1300571 0 0 1300571 0 0 0 0 0 0 0 0 0 0 9003501 200 7376290 0 1627211 200 1627411 0 0 1627411 0 0 12953029 8817561 0 2927982 0 0 0 0 472996 0 3375522 108654 599807 600282 0 36638 30500 0 0 179331 245610 283031 225872 49135 0 1265531 11869 0 8859 10899 0 280827 102726 Cost of sales 1641009 Perpetual care trust costs 333605 Pre-need trust costs 1046173 Bad debt 189917 11098793 0 0 0 926280 775552 0 0 0 0 3982394 4429095 0 0 0 0 0 0 2997064 3760952 48876 42995 5863330 2984104 2885666 2879226 40758170 46095619 0 0 0 0 0 0 500 500 51598950 57983939 2728937 3722203 0 0 8710148 10083156 0 0 0 0 0 0 0 0 135505 146257 0 0 11574590 13951616 X 5255609 5706935 34768751 38325388 40024360 44032323 51598950 57983939 1854236 2153727 0 0 0 0 X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 X X 0 36334514 453804 6288672 0 2936394 0 40140596 30667963 357147 8538816 0 3229412 0 36334514 30345539 450226 1686797 0 1814599 0 30667963 36951728 391223 -6667491 0 329921 0 30345539 31553690 370395 7593821 0 2566178 0 36951728 0.045 0.854 0.101 0 0 0 493165 493165 0 3744293 1579039 2165254 0 0 0 0 0 1625872 1405065 220807 0 0 0 0 2879226 0 0 X 15002425 2153727 0 0 75000 2228727 12773698 179331 0 179331 12953029 10994462 0 0 0 75000 75000 10919462 179331 0 179331 11098793 Schedule D, Part III, Line 1 The memorial assets consist of two buildings listed on the National Register of Historic Places, the James A. Garfield Monument and the Wade Memorial Chapel. Due to the significant historical and artistic aspects of these buildings, they are considered historical "collections" under ASC 958. The Association has selected the alternative to not capitalize the original historic sites, and therefore carries the memorial assets at no value on the statement of financial position. The Lake View Cemetery Foundation ("Foundation") has incurred costs related to the renovation of the memorial assets, and these expenditures are charged as expense in the statements of activities on the Foundation's books. Schedule D, Part III, Line 4 In addition to the two buildings listed on the National Register of Historic Places and described in line 1a, the Cemetery includes several sculptures listed by the Western Reserve Historical Society as significant. The maintenance, preservation and display of these buildings and sculptures is central to the mission of the Association. Schedule D, Part V, Line 4 All endowment funds are intended for the perpetual care of the cemetery or components thereof. The total endowment consists of several separate funds with varying restrictions, purposes and distribution policies. Schedule D, Part X, Line 2 The provisions of "Accounting for Uncertainty in Income Taxes" prescribe a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For any benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The amount recognized is measured as the amount of benefit that is greater than 50% likely of being realized upon ultimate settlement. The Association recognizes interest and penalties accrued, if any, related to unrecognized tax uncertainties in income tax expense. The Association determined that there are no material uncertain tax positions. Schedule D, Part XI, Line 2d Interfund interest eliminated Schedule D, Part XII, Line 2d Interfund interest eliminated X X 0 0 0 Russell Smith Sales advisor 0 0 209108 0 0 0 0 0 14482 0 223590 0 0 0 Katharine A Goss President & CEO 205211 0 0 0 0 0 0 0 10756 0 215967 0 0 0 Anna Ferro Sales advisor 0 0 156393 0 0 0 0 0 7576 0 163969 0 0 0 Jeff Brack Sales advisor 0 0 159477 0 0 0 0 0 21560 0 181037 0 0 0 Danielle C Paskowski Treasurer & CFO 138385 0 0 0 0 0 0 0 20850 0 159235 0 0 0 Schedule J, Part I, Line 3 Compensation for the President/CEO is established by the Executive Committee of the Association, using comparability data as available. Compensation actions taken annually are approved in writing by the Chairman. Schedule J, Part II All sales advisors are paid on a commission only basis, therefore compensation is based on a percentage of their applicable sales. Form 990, Part VI, Section B, Line 11b A draft of the Form 990 will be reviewed by the President, CEO and Finance Committee and then e-mailed to all members of the governing board prior to filing. Form 990, Part VI, Section B, Line 12c The governing documents specify that each director and officer shall submit an annual statement to the Board of Directors disclosing any financial interest such person may have with respect to any proposed or ongoing Lake View transaction or arrangement. In addition, if any such person becomes aware of a potential conflict of interest, he or she shall promptly notify the chairman of the board of directors and/or the Chief Executive Officer. Form 990, Part VI, Section B, Line 15 The process to determine compensation for top management is established by the Executive Committee of the Association, using comparability data as available. Compensation actions taken annually are approved in writing by the Chairman. Compensation of other employees is reviewed and approved during the budget process. Form 990, Part VI, Section C, Line 19 Current governing documents, conflict of interest policy and financial statements are made available to the public upon request. No such requests were received during fiscal 2025. Form 990, Part VII, Section A, Line 1a Reportable compensation period: all compensation reported is based on calendar 2024 W-2 information, the year end which falls within the Association's fiscal year of November 1, 2024 to October 31, 2025. Relationship with Lake View Cemetery Foundation: The President/CEO and Treasurer/CFO each work full time. This time is split between the Lake View Cemetery Association and the Lake View Cemetery Foundation. All compensation and benefits are paid and reported by the Association. No additional compensation is paid by the Foundation. Lake View Cemetery Foundation 12316 Euclid Avenue Cleveland OH 44106 341429875 Education and Preservation OH 501(c)(3) Sch A, Part I, ln 7 N/A 0 LVCA Acquisition Corp 12316 Euclid Avenue Cleveland OH 44106 204636374 Inactive OH N/A C 1 1 0 0 1 0 0 0 0 0 0 0 0 1 0 1 1 0 1 0 0 Lake View Cemetery Foundation c 314120 Cash received for support of horticulture and cemetery enhancements. Lake View Cemetery Foundation l 0 Included in total for item q. Lake View Cemetery Foundation n 0 Included in total for item q. Lake View Cemetery Foundation o 0 Included in total for item q. Lake View Cemetery Foundation q 893346 Cash received for reimbursement of personnel and other expenses.