2026-03-10T16:04:53-04:00 2025-12-31 260221493 DEMARANVILLE & ASSOCIATE CPAS LLC 121 CHEROKEE ST LEAVENWORTH KS 66048 990 2025-01-01 480345000 MT MUNCIE CEMETERY ASSOCIATION MTMU 9137271935 1500 N 8TH STREET LANSING KS 66043 STEPHEN KAAZ PRESIDENT 9137271935 2026-02-05 true SHERRY L DEMARANVILLE P00324921 9136824548 2026-03-10 2025 2025-03-06 01:10:19Z STEPHEN KAAZ 1500 N 8TH STREET LANSING KS 66043 3746437 false X N/A X 1866 KS TO MAINTAIN AND CARE FOR A LOT OWNER CEMETERY. 9 9 5 0 430 354 288714 258117 424450 555373 0 713594 813844 0 0 187270 188451 0 0 232021 246096 419291 434547 294303 379297 7362554 8131051 24613 10992 7337941 8120059 TO MAINTAIN AND CARE FOR A LOT OWNER CEMETERY. false false 341139 258117 TO MAINTAIN AND CARE FOR A LOT OWNER CEMETERY BY SELLING LOTS, MAUSOLEUM SPACES, MONUMENTS AND MARKERS, VAULTS AND BOXES, OPENING AND CLOSING SERVICES, AND FLOWER DECORATION. 341139 false false false false false false false false true true false false false true false false false false false false false false false false false false false false false false false false true false true false false false false false false false false true 2 0 true 5 true false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true true false X THE ORGANIZATION 9137271935 1500 N 8TH STREET LANSING KS 66043 STEPHEN KAAZ PRESIDENT 4.00 X X 0 0 0 EW GEIGER III VICE PRESIDE 4.00 X X 0 0 0 EDWARD WETTIG JR TREASURER 4.00 X X 1650 0 0 RON ROMIG SECRETARY 4.00 X X 0 0 0 MARK KLOTZ BOARD MEMBER 2.00 X 0 0 0 HOLLY SAUNDERS BOARD MEMBER 2.00 X 0 0 0 VICTOR YOUNG BOARD MEMBER 2.00 X 0 0 0 AMY ZSCHOCHE BOARD MEMBER 2.00 X 0 0 0 1650 false false false 354 354 OPENING AND CLOSING 812900 77145 77145 LOTS AND SPACES 812900 72625 72625 MARKERS 812900 38337 38337 COLUMBARIUM NICHES 812900 29875 29875 CEMENT BOXES 812900 23442 23442 16693 16693 258117 198387 198387 3289329 250 2931198 1395 358131 -1145 356986 356986 813844 813490 1650 1650 168801 168801 4892 4892 13108 12982 126 17625 17625 35891 35891 1063 1063 11187 11187 51479 31947 19532 27201 25492 1709 MARKERS AND MONUMENTS 30814 30814 MAINTENANCE 19753 19358 395 REPAIRS 11906 11906 GAS AND OIL 10130 10130 29047 24817 4230 434547 341139 93408 0 X 86443 62414 711 1006 250 3449 2184 880434 397591 389369 482843 6806942 7506400 75640 75954 7362554 8131051 24613 10992 24613 10992 X 6347257 7024483 990684 1095576 7337941 8120059 7362554 8131051 379297 402821 X X false false 990684 44998 79616 16819 2902 1095576 907591 33006 67630 14868 2675 990684 819505 44845 56192 10545 2406 2708876 840472 36873 -46761 9286 2481 819505 761113 46581 43609 8385 2447 840472 0.61210 0.38790 true false 564895 163379 401516 315539 234212 81327 482843 PAYROLL LIABILITY 3706 MERCHANDISE FUND ACCRUAL 3410 LOT PERPETUAL CARE ACCRUAL 2807 SALES TAX PAYABLE 649 STATE REGULATORY FEE PAYABLE 420 10992 SCHEDULE D, PAGE 2, PART V, LINE 4 THE ASSOCIATION MAINTAINS A MERCHANDISE FUND WHOSE PRIMARY PURPOSE IS TO PRESERVE THE PRINCIPAL OF THE FUND WITH THE GOAL THAT THE GROWTH OF THE PRINCIPAL WILL BE AT LEAST EQUAL TO THE WHOLESALE COSTS OF THE PRE-NEED CEMETERY MERCHANDISE OR PRE-NEED BURIAL PRODUCTS OR SERVICES, AT THE TIME OF DELIVERY OR NEED. THE ASSOCIATION MAINTAINS A PERMANENT MAINTENANCE FUND WHOSE PRIMARY PURPOSE IS TO PRESERVE THE PRINCIPAL OF THE FUND. INCOME EARNED FROM THE PERMANENT MAINTENANCE FUND IS USED FOR MAINTAINING THE CEMETERY. SEGREGATION OF THESE FUNDS IS MANDATED BY KANSAS STATUTES (K.S.A. CHAPTER 17, ARTICLE 13 AND K.S.A. CHAPTER 16, ARTICLE 3) AND DO NOT REFLECT DONOR-IMPOSED RESTRICTION AS REQUIRED BY FASB ASC 958. HOWEVER, THE BOARD OF DIRECTORS SEGREGATES AND DISCLOSES SUCH NET ASSETS AS TEMPORARILY AND PERMANENTLY RESTRICTED ENDOWMENT FUNDS TO REFLECT THE NATURE OF THEIR INTENDED AND REQUIRED USES, PER THE INTENTION OF THE PURCHASER OF THE GOODS OR SERVICES. JULIUS KAAZ CONSTRUCTION CO MEMBER 140000 REPAIRS/MAINTENANCE false KLOTZ AGENCY MEMBER INSURNACE false FORM 990, PAGE 6, PART VI, LINE 11B A COPY OF THE FORM 990 WAS PROVIDED TO THE BOARD FOR THEIR DISCUSSION AND APPROVAL AT THEIR REGULAR QUARTERLY MEETING PRIOR TO FILING FORM 990. FORM 990, PAGE 6, PART VI, LINE 12C IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS. AFTER DISCLOSURE, THE CHAIRPERSON OF THE BOARD SHALL, IF APPROPRIATE, APPOINT A DISTERESTED PERSON TO INVESTIGATE ALTERNATIVES TO THE PROPOSED TRANSACTION. THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON BY THE REMAINING BOARD. IF A MORE ADVANTAGEOUS TRANSACTION NOT PRODUCING A CONFLICT OF INTEREST IS NOT POSSIBLE, THE BOARD SHALL DECIDE BY VOTE OF THE DISINTERESTED DIRECTORS WHETHER THE TRANSACTION IS FAIR AND REASONABLE, AND IN THE ORGANIZATION'S BEST INTEREST. EACH DIRECTOR AND PRINICPAL OFFICER SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ITS TAX-EXEMPT PURPOSE. IF THE BOARD HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS OF SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF THE BOARD FINDS THE MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. FORM 990, PAGE 6, PART VI, LINE 15A PERIODIC REVIEWS ARE CONDUCTED THAT SHALL, AT A MINIMUM, INCLUDE WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING. WHEN CONDUCTING THE PERIODIC REVIEWS, THE ORGANIZATION MAY USE OUTSIDE ADVISORS. IF OUTSIDE EXPERTS ARE USED, THEIR USE SHALL NOT RELIEVE THE GOVERNING BOARD OF ITS RESPONSIBILITY FOR ENSURING PERIODIC REVIEWS ARE CONDUCTED. FORM 990, PAGE 6, PART VI, LINE 15B SEE FORM 990, PART VI, LINE 15A. FORM 990, PAGE 6, PART VI, LINE 19 DOCUMENTS MADE AVAILABLE TO THE PUBLIC BY REQUEST AT OFFICE. FORM 990, PART X SEE SCHEDULE D, PART XIII FOR EXPLANATION OF PART X, LINES 27 AND 28. FORM 990, PART XII THE ORGANIZATION'S FINANCIAL STATEMENTS ARE COMPILED QUARTERLY, HOWEVER THE ACCOUNTANT IS NOT INDEPENDENT WITH RESPECT TO MT. MUNCIE CEMETERY ASSOCIATION. THE BOARD ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE COMPILATION AND SELECTION OF THE ACCOUNTANT.