Form 990, Part V, Line 2a |
All compensation is paid through the Lake View Cemetery Association and allocated to the Foundation for services rendered on the Foundation's behalf. All payroll reporting is through the Lake View Cemetery Association so the Foundation files no W-2s. |
Form 990, Part VI, Section B, Line 11b |
Management and key board members review the Form 990 in detail. The Form 990 is provided to all board members prior to filing. |
Form 990, Part VI, Section B, Line 12c |
All Directors are required to file a statement disclosing any conflict of interest upon assumption of their duties and annually thereafter. Such interested person shall not vote on, nor use his/her personal influence on, nor participate (other than to present factual information or to respond to questions) in the discussions or deliberations with respect to such contract or transaction. Such interested person may not be counted in determining the existence of a quorum at any meeting where the contract or transaction is under discussion or is being voted upon. The minutes of the meeting shall reflect the disclosure made, the vote taken and, where applicable, the abstention from voting and participation, and whether a quorum was present. |
Form 990, Part VI, Section B, Line 15 |
All compensation is paid through the Lake View Cemetery Association and allocated to the Foundation for services rendered on the Foundation's behalf. The Foundation board reviews and approves the allocation in the budget approval process. |
Form 990, Part VI, Section C, Line 19 |
The Foundation makes its current governing documents, conflict of interest policy, and financial statements available to the public upon request. |
Form 990, Part VII, Section A, Line 1a |
COLUMN (B) All compensation is paid through the Lake View Cemetery Association and allocated to the Foundation for services rendered on the Foundation's behalf. The Foundation Executive Director devotes 100% of her time to the Foundation. The President of the Lake View Cemetery Association and the Financial Officer each work full time. This time is allocated between the Lake View Cemetery Association and the Foundation based on an estimated percentage of time to each organization (15-20% to Foundation). COLUMN (C) Although the Association President is not an officer or director of the Foundation, she is considered a "key employee" due to the level of responsibility for the overall operation of the Lake View Cemetery. COLUMNS (D-F) Compensation and benefits reported are the total paid by the Lake View Cemetery Association and reported on the Association's 990. No additional compensation is paid by the Foundation. All compensation shown is as reported on each individual's 2020 W-2 (the year included within the Foundation's fiscal year). |
Form 990, Part IX, Line 5 |
Compensation reported in the Statement of Functional Expenses represents compensation attributed to the Foundation for the fiscal year ended October 31, 2021 while compensation reported on Part VII, Line 1a represents total compensation paid by the Association for calendar year 2020. |