2026-03-05T16:23:03-05:00 2025-04-30 364133681 LAUTERBACH & AMEN LLP 668 N RIVER RD NAPERVILLE IL 60563 990 2024-05-01 370722154 WOODLAND CEMETERY ASSOCIATION OF QUINCY ILLINOIS WOOD 2176530343 1020 SOUTH 5TH STREET QUINCY IL 62301 JOHN WOOLEYHAN PRESIDENT 2176530343 2026-03-03 false RONALD J AMEN CPA P01495944 6304166900 2026-03-03 2024 2025-03-06 01:10:19Z X JOHN WOOLEYHAN 333391 false X NONE X 1882 IL TO MAINTAIN AND CARE FOR THE CEMETERY GROUNDS; TO ADVOCATE FOR THE PRESERVATION, RESTORATION, AND PROTECTION OF WOODLAND CEMETERY; TO PROMOTE THE GATHERING, DISSEMINATION AND REFERRAL OF INFORMATION REGARDING WOODLAND CEMETERY IN COOPERATION WITH INTERESTED SUPPORT ORGANIZATIONS AND INDIVIDUALS 8 8 14 19 0 2850 6200 287655 278130 72532 49061 0 363037 333391 0 0 118159 130510 0 0 232865 168101 351024 298611 12013 34780 2172077 2342990 13234 2172077 2329756 X TO MAINTAIN AND CARE FOR THE CEMETERY GROUNDS; TO ADVOCATE FOR THE PRESERVATION, RESTORATION, AND PROTECTION OF WOODLAND CEMETERY; TO PROMOTE THE GATHERING, DISSEMINATION AND REFERRAL OF INFORMATION REGARDING WOODLAND CEMETERY IN COOPERATION WITH INTERESTED SUPPORT ORGANIZATIONS AND INDIVIDUALS false false MAINTAIN AND CARE FOR THE CEMETERY GROUNDS false false false false false false false false false true false false false 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 true 0 0 false 14 true false false false false false false false false X 8 8 false false false false true true false true true false false true true true false false false true true false X JEAN REDDINGTON 2176530343 1020 S 5TH ST QUINCY IL 62301 X JOLENE BRENNER MEMBER 0.30 X 0 0 0 REAUGH BROEMMEL SECRETARY 1.15 X X 0 0 0 MIKE KLINGNER MEMBER 1.00 X 0 0 0 LEE LINDSAY MEMBER 0.30 X 0 0 0 HAROLD B OAKLEY VICE-PRESIDE 1.15 X X 0 0 0 JEAN REDDINGTON TREASURER 2.00 X X 0 0 0 JOHN WOOLEYHAN PRESIDENT 2.00 X X 0 0 0 BETH YOUNG MEMBER 0.50 X 0 0 0 false false false 6200 6200 APPROPRIATIONS 812220 284900 284900 BURIALS 812220 6350 6350 LOSS ON LOT SALES 812220 -13120 -13120 278130 49061 49061 333391 278130 49061 107720 107720 9596 9596 13194 13194 2060 2060 5978 5978 2111 2111 73527 73527 22660 22660 MAINTENANCE & REPAIRS 44645 44645 UTILITIES 10696 10696 GASOLINE 3968 3968 MISC 1609 1609 847 672 175 298611 286678 11933 0 230889 14954 44949 246548 1457151 646294 819247 810857 1076992 1246881 23750 2172077 2342990 13234 0 13234 X 1788345 1896971 383732 432785 2172077 2329756 2172077 2342990 X 34780 122899 X false true X true 1229851 574885 654966 227300 71409 155891 810857 450312 122899 -5978 116921 333391 333391 292633 292633 5978 5978 298611 SCHEDULE D, PAGE 4, PART XI, LINE 2D INVESTMENT FEES -5,978 SCHEDULE D, PAGE 4, PART XII, LINE 4B INVESTMENT FEES 5,978 FORM 990, PAGE 1, ITEM B AMENDING THE PREVIOUSLY FILED 990N TO REPORT THE CORRECT TAX RETURN TYPE FORM 990 - ORGANIZATION'S MISSION TO MAINTAIN AND CARE FOR THE CEMETERY GROUNDS; TO ADVOCATE FOR THE PRESERVATION, RESTORATION, AND PROTECTION OF WOODLAND CEMETERY; TO PROMOTE THE GATHERING, DISSEMINATION AND REFERRAL OF INFORMATION REGARDING WOODLAND CEMETERY IN COOPERATION WITH INTERESTED SUPPORT ORGANIZATIONS AND INDIVIDUALS FORM 990 WOODLAND CEMETERY IS A COMPONENT UNIT OF THE CITY OF QUINCY, ILLINOIS. WOODLAND CEMETERY IS OWNED BY THE CITY OF QUINCY, IL AND THE ASSOCIATION WAS FORMED IN 1882 TO MANAGE AND MAINTAIN THE CEMETERY. WE ALSO PROVIDE GRAVESITES AND PREPARE GRAVESITES FOR BURIALS. THE CITY PROVIDES APPROPRIATIONS QUARTERLY FOR THE MAINTENANCE BASED ON A BUDGET SUBMITTED ANNUALLY. THE ALLOCATION OF FUNDS FROM THE CITY OF QUINCY IS DERIVED FROM THE EXERCISE OF A GOVERNMENTAL FUNCTION AND/OR ACCRUING TO A POLITICAL SUBDIVISION THEREOF. THE ASSOCIATION, AS A COMPONENT UNIT OF THE CITY, IS EXERCISING THE CITY'S FUNCTION TO MAINTAIN THE CEMETERY. THEREFORE, THE ALLOCATION IS NOT GROSS INCOME AND THUS NOT GROSS RECEIPTS AND DOES NOT COUNT FOR PURPOSES OF DETERMINING THE GROSS RECEIPTS FOR THE USE OF FORM 990. FORM 990, PART VI THE ASSOCIATION HAS MEMBERS WHO APPOINT THE TRUSTEES FOR ONE YEAR. FORM 990, PAGE 6, PART VI, LINE 6 MEMBERS OF THE ASSOCIATION ARE (A) EACH OWNER OF A CEMETERY PLOT IN WHICH THERE HAS NOT BEEN A BURIAL AND (B) WITH RESPECT TO A PLOT IN WHICH A PERSON HAS BEEN BURIED, THE FAMILY MEMBERS REMOVED NO MORE THAN TWO DEGREES FROM SUCH PERSON. THE MEMBERS' SOLE GOVERNANCE ROLE IS TO ELECT THE BOARD OF DIRECTORS EACH YEAR FOR ONE (1)-YEAR TERMS EACH. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS OF THE ASSOCIATION ARE (A) EACH OWNER OF A CEMETERY PLOT IN WHICH THERE HAS NOT BEEN A BURIAL AND (B) WITH RESPECT TO A PLOT IN WHICH A PERSON HAS BEEN BURIED, THE FAMILY MEMBERS REMOVED NO MORE THAN TWO DEGREES FROM SUCH PERSON. THE MEMBERS' SOLE GOVERNANCE ROLE IS TO ELECT THE BOARD OF DIRECTORS EACH YEAR FOR ONE (1)-YEAR TERMS EACH. FORM 990, PAGE 6, PART VI, LINE 11B HISTORICALLY, THE ASSOCIATION HAS FILED THE POSTCARD FORM 990-N AS GROSS RECEIPTS WERE UNDER 50,000. THE FORM WAS VIEWED BY THE ORGANIZATION'S TREASURER AND PRESIDENT PRIOR TO FILING THE TAX RETURN. HOWEVER, THIS YEAR THE ORGANIZATION IS FILING AN AMENDED FORM 990 AS RECEIPTS WERE OVER 50,000. THE ENTIRE BOARD HAS REVIEWED THIS AMENDED FORM 990. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION OF KEY EMPLOYEES IS DETERMINED BY THE BOARD OF DIRECTORS FROM TIME TO TIME AFTER A REVIEW OF COMPENSATION DATA AVAILABLE, TO THE EXTENT MADE AVAILABLE, FROM OTHER CEMETERY ASSOCIATIONS, GOLF COURSES, PARK DISTRICTS AND SIMILAR ORGANIZATIONS IN THE QUINCY AREA. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION OF KEY EMPLOYEES IS DETERMINED BY THE BOARD OF DIRECTORS FROM TIME TO TIME AFTER A REVIEW OF COMPENSATION DATA AVAILABLE, TO THE EXTENT MADE AVAILABLE, FROM OTHER CEMETERY ASSOCIATIONS, GOLF COURSES, PARK DISTRICTS AND SIMILAR ORGANIZATIONS IN THE QUINCY AREA. FORM 990, PAGE 6, PART VI, LINE 19 GOVERNING DOCUMENTS ARE MADE AVAILABLE TO THE MEMBERS OF THE ASSOCIATION, THE CITY OF QUINCY, AND OTHER MEMBERS OF THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PART XI, LINE 9 INVESTMENT FEES -5,978 INVESTMENT FEES 5,978