2024-11-14T12:22:33-05:00 2023-12-31 382084770 KARPUS SCOTT & COMPANY PC 51541 VAN DYKE AVENUE SHELBY TOWNSHIP MI 48316 990 2023-01-01 380517840 Elmwood Cemetery ELMW 1200 Elmwood Avenue Detroit MI 48207 Lawrence F Sloane Assistant Secre 3135673453 2024-11-14 true true David A Brunning CPA P01234704 5869910173 2023 2024-10-15 13:58:12Z J Michael Bernard 10244127 false X elmwoodhistoriccemetery.org X 1849 MI See Schedule O. 6 6 14 0 0 51955 2697902 2553156 952219 -124407 1396272 1195092 5046393 3675796 0 0 2117664 2001271 0 0 2504962 2355323 4622626 4356594 423767 -680798 19599236 20706904 1663021 1659896 17936215 19047008 See Schedule O. false false 2643747 To operate the cemetery owned by the Trustees of Elmwood Cemetery, a Michigan nonprofit corporation (the Cemetery), as well as other cemeteries not owned by the Cemetery with which the Cemetery may have a contractual or other interest from time to time and which are exempt from federal income tax under the Internal Revenue Code of 1986, as amended. 2643747 false false false false false false false false true true false false false false true 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 true false false true 9 0 true 14 true false false false false false false false false false false false false X 6 6 false true false false false false false true true false false false true true true false false true true false X Lawrence F Sloane 3135673453 1200 Elmwood Avenue Detroit MI 48207 X Eileen McCarthy Trustee 1.00 0.00 X 0 0 0 Terry Peck Book Trustee 1.00 0.00 X 0 0 0 James McMillan Trustee 1.00 0.00 X 0 0 0 James Deutchman Trustee 1.00 0.00 X 0 0 0 J Michael Bernard PresidentSecretaryTrustee 1.00 0.00 X X 0 0 0 John S Snyder TreasurerTrustee 1.00 0.00 X X 0 0 0 Lawrence F Sloane Asst Secretary 5.00 0.00 X 0 0 0 0 0 0 0 false false false Sloane Management Group LLC 516 Clifton Rd NE Atlanta GA 30307 Management 164239 LF Sloane Consulting Group 9830 Giaveno Circle 1633 Naples FL 34113 Management 120597 RMS Consulting LLC PO Box 983 122 Atlantic Ave North Hampton NH 03862 Bookkeeping 114000 Apartment Services Co Inc 34600 Glendale Street Detroit MI 48207 Lawn Maintenance 650017 Landscape Services Inc 22932 Rasch Clinton Township MI 48035 Lawn Maintenance 198000 5 51955 51955 Interments 541900 1103440 1103440 Installations 541900 186614 186614 Cemetery management 541900 1233500 1233500 Miscellaneous 541900 29602 29602 2553156 536184 536184 5023820 5684411 -660591 -660591 -660591 2079012 883920 1195092 1195092 3675796 3623841 0 0 X 1553410 911118 642292 94051 69239 24812 229453 149661 79792 124357 78846 45511 222000 222000 1359 1359 17600 17600 128776 128776 1588 1588 42854 42854 8930 8930 1218 1218 2489 2489 211795 166964 44831 83527 50116 33411 Lawn maintenance service 892752 892752 Repair & maintenance 118832 102743 16089 Computer & bookkeeping 137950 137950 Grounds supplies 94237 94237 389416 222308 167108 4356594 2643747 1712847 0 724220 556435 1082200 908238 293642 275320 89350 83456 4772710 1987312 2893923 2785398 13692800 15112370 823101 985687 19599236 20706904 662417 657637 823101 985687 27503 16572 150000 1663021 1659896 X 7709882 8232865 10226333 10814143 17936215 19047008 19599236 20706904 X -680798 1785089 6502 X false true X true false 10226333 1247056 562544 96702 10814143 12670598 -1743562 598745 101958 10226333 11085547 2283635 586028 112556 12670598 10987606 745477 547431 100105 11085547 9479214 2190860 574316 108152 10987606 1.00000 false false 661436 661436 1521206 782336 738870 906922 448121 458801 1683146 756855 926291 2785398 X 5460885 1785089 1785089 3675796 3675796 4356594 4356594 4356594 Endowment funds intended uses (Part V, line 4) To preserve the history of the grounds of the Trustees of Elmwood Cemetery, a Michigan nonprofit corporation (the Cemetery) and the memory of those laid to rest in the Cemetery, as well as the grounds of and those laid to rest in such other cemeteries with which the Cemetery may have a contractual or other interest from time to time and which are exempt from federal income tax under the Internal Revenue Code of 1986, as amended (collectively, the Covered Cemeteries), including the development of educational, social and cultural programs to benefit the municipalities and other governmental authorities under whose jurisdiction the Covered Cemeteries operate and the community members served by the Covered Cemeteries and to benefit schools, colleges and other community organizations. Other revenues not included on Form 990 (Part XI, line 2d) Increase in net assets of Historic Elmwood Foundation - $6,502 Footnote for uncertain tax position under FIN 48 (Part X) The Cemetery has adopted the accounting standard on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the Cemetery may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. As of December 31, 2023, there were no unrecognized tax benefits identified or recorded as liabilities. Management duties delegation Part VI line 3 The organization utilized the services of L F Sloane Consulting Inc to perform various management duties. Form 990 governing body review Part VI line 11 The Board of Trustees review the annual audit report from which the information to prepare the Form 990 is obtained. Conflict of interest policy compliance Part VI line 12c The organizations trustees and key employees are required to annually disclose their interest which may give rise to conflicts of interest. Any potential conflicts of interest are reviewed by the Board of Trustees. If a conflict of interest exist that person(s) would be restricted from participating in the governing bodys deliberations and decisions in the transaction. CEO executive director top management comp Part VI line 15a The Board of Trustees annually review the compensation package of management employees. Other officer or key employee compensation Part VI line 15b The Board of Trustees annually review the compensation package of all staff of the organization. Governing documents etc available to public Part VI line 19 These items are available upon request. Explanation of other changes in net assets or fund balances Part XI line 9 Increase in interest in net assets of Historic Elmwood Foundation - $6,502. List of other expenses Part IX line 24e Description Total expenses Program service Management/generalTree expense 86,536 86,536Retiree benefits 74,228 74,228 Bank fees 51,912 51,912 Gas & oil 45,925 45,925Bad debt expense 48,508 48,508Utilities 34,040 9,997 24,043 Telephone 20,297 20,297Property taxes 19,468 19,468Security 5,622 5,622Automobile expenses 2,880 2,880 General explanation attachment Form 990, Part 1, Line 1 and Part III, Line 1 - Briefly describe the organizations mission:To operate the cemetery owned by the Trustees of Elmwood Cemetery, a Michigan nonprofit corporation (the Cemetery), as well as other cemeteries not owned by the Cemetery with which the Cemetery may have a contractual or other interest from time to time and which are exempt from federal income tax under the Internal Revenue Code of 1986, as amended. EXHIBIT A:Form 990, Schedule R, Part II, column (b) - Primary Activity:To preserve the history of the grounds of the Trustees of Elmwood Cemetery, a Michigan nonprofit corporation (the Cemetery) and the memory of those laid to rest in the Cemetery, as well as the grounds of and those laid to rest in such other cemeteries with which the Cemetery may have a contractual or other interest from time to time and which are exempt from federal income tax under the Internal Revenue Code of 1986, as amended (collectively, the Covered Cemeteries), including the development of educational, social and cultural programs to benefit the municipalities and other governmental authorities under whose jurisdiction the Covered Cemeteries operate and the community members served by the Covered Cemeteries and to benefit schools, colleges and other community organizations. Historic Elmwood Foundation 1200 Elmwood Avenue Detroit MI 48207 203821302 See Schedule O - Exhibit A MI 501c3 8 N/A false false false true false false false false false false false false false false false false false false false false