2025-09-18T13:11:33-05:00 2024-12-31 310796034 FLAGEL HUBER FLAGEL 3400 SOUTH DIXIE DRIVE DAYTON OH 45439 990 2024-01-01 310495220 WOODLAND CEMETERY ASSOCIATION OF DAYTON WOOD 9372283221 118 WOODLAND AVENUE DAYTON OH 45409 SEAN O'REGAN PRESIDENT/CEO 9372283221 2025-09-03 1 1 CHRISTOPHER C MCCASKEY P00183788 9372993400 2024 2025-03-06 01:10:19Z SEAN O'REGAN 118 WOODLAND AVENUE DAYTON OH 45409 8839142 0 X WWW.WOODLANDCEMETERY.ORG X 1842 OH WOODLAND CEMETERY IS DEDICATED TO CONTINUING THE VISION OF ITS FOUNDERS BY: COMMEMORATION OF THE DECEASED, PROVISION OF COMPREHENSIVE CEMETERY SERVICES, ASSURANCE OF PERPETUAL CARE AND MAINTENANCE, AND RECOGNITION OF HISTORIC WOODLAND CEMETERY AS A TREASURE FROM THE PAST. 5 4 40 35 0 0 10000 5200 733946 848601 1399326 2579391 957492 1424928 3100764 4858120 0 0 0 0 1482392 1553483 0 0 0 1332546 1422468 2814938 2975951 285826 1882169 41849695 46894358 2713696 2797344 39135999 44097014 TO ACQUIRE, BEAUTIFY AND MAINTAIN LAND AND EQUIPMENT AND TO GRANT AND CONVEY TO PERSONS THE SOLE AND EXCLUSIVE RIGHT OF BURIAL, AND OF ERECTING TOMBS OR MONUMENTS UPON SUCH TERMS AND CONDITIONS AND SUBJECT TO SUCH REGULATIONS AS SAID ASSOCIATION SHALL PRESCRIBE. 0 0 DURING 2024, THERE WERE 437 INTERMENTS AND 825 CREMATIONS. MAINTENANCE OF A SEVERAL HUNDRED ACRE, BEAUTIFULLY LANDSCAPED AND WOODED SITE OF CEMETERY.ON NOVEMBER 22, 2011 THE UNITED STATES DEPARTMENT OF THE INTERIOR'S NATIONAL PARK SERVICE APPROVED THE ASSOCIATION'S APPLICATION TO DESIGNATE THE 105 ACRES COMPRISING THE VICTORIAN SECTIONS OF THE CEMETERY WITHIN ITS 1912 BORDERS AS AN "HISTORIC DISTRICT" ON THE NATIONAL REGISTER OF HISTORIC PLACES. CEMETERY PERSONNEL PROVIDED APPROXIMATELY 212 PRESENTATIONS AND WALKING TOURS TO OVER 4,300 PERSONS AS WELL AS VIRTUAL TOURS AND ZOOM PRESENTATIONS TO A NUMBER OF INDIVIDUALS AND GROUPS DURING 2024. 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 0 1 1 0 0 1 4 0 1 40 1 0 0 0 0 0 0 0 0 0 0 0 0 X 5 4 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X PAUL AUER 9372283221 118 WOODLAND AVENUE DAYTON OH 45409 VAIL MILLER JR PRESIDENT OF THE BOARD/CHA 2.00 1.00 X X 0 0 0 LEE CARPENTER VICE PRESIDENT 2.00 1.00 X X 0 0 0 ANDREW LEHMAN TREASURER 2.00 1.00 X X 0 0 0 ROBERT B BERNER SECRETARY 2.00 1.00 X X 0 0 0 SEAN O'REGAN PRESIDENT/CEO 39.00 1.00 X X 202852 0 17906 202852 0 17906 1 0 1 0 COLDSPRING PO BOX 71037 CHICAGO IL 60694 GRANITE SUPPLIER FOR MEMORIALS 172291 WOODARD DEVELOPMENT PO BOX 3836 DAYTON OH 45401 GENERAL CONTRACTOR FOR GROUNDS OF CEMETE 106065 WISE LANDSCAPING PO BOX 288 MEDWAY OH 45431 WEED TRIMMING GROUNDS OF CEMETERY 104490 BAHL & GAYNOR PO BOX 640688 CINCINNATI OH 45624 INVESTMENT MANAGER FOR ENDOWMENT FUND 104388 4 5200 5200 INTERMENT 900099 512277 512277 CREMATIONS 900099 186485 186485 ENTOMBMENT 900099 103563 103563 LETTERING 900099 46276 46276 848601 1074912 1074912 5168493 3664014 1504479 1504479 1504479 1682230 317008 1365222 1365222 MISCELLANEOUS 900099 59706 59706 59706 4858120 1365222 0 3487698 202852 1041179 211806 97646 27875 74359 176182 35062 87684 111640 123348 16812 228353 53583 MAINTENANCE 407663 MISCELLANEOUS 64014 BAD DEBTS 13289 GENERAL TAXES 2604 2975951 411987 497921 2007542 2064252 340407 315896 520487 742674 9229 9891 5626204 3787984 1940527 1838220 36508956 41294106 110560 131398 41849695 46894358 164354 212508 2115417 2179264 353769 292981 80156 112591 2713696 2797344 X 38986059 43939185 149940 157829 39135999 44097014 41849695 46894358 1882169 3078846 0 X X 0 1 X 1 0 3279622 2469624 809998 819750 673879 145871 1526832 644481 882351 1838220 DEFERRED COMPENSATION 112591 112591 X 8253974 3078846 3078846 5175128 -317008 -317008 4858120 3292959 317008 317008 2975951 0 2975951 PART X, LINE 2: FIN 48 FOOTNOTE: THE ASSOCIATION DETERMINES THE RECOGNITION OF UNCERTAIN TAX POSITIONS, IF APPLICABLE, THAT MAY SUBJECT THE ASSOCIATION TO UNRELATED BUSINESS INCOME TAX NECESSARY BY APPLYING A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND DETERMINES THE MEASUREMENT OF UNCERTAIN TAX POSITIONS CONSIDERING THE AMOUNTS AND PROBABILITIES OF THE OUTCOMES THAT COULD BE REALIZED UPON ULTIMATE SETTLEMENT WITH TAX AUTHORITIES. THE ASSOCIATION DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS AT DECEMBER 31, 2024 AND 2023. THE ASSOCIATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2021. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON PART VIII PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON PART VIII X X 0 0 0 SEAN O'REGAN PRESIDENT/CEO 200000 0 0 0 2852 0 0 0 17906 0 220758 0 0 0 ROBERT BERNER ATTORNEY AT BAILEY C BOARD SECRETARY OF WOODLAND CEMETERY ASSOCIATION OF DAYTON 49242 PROVIDES LEGAL COUNSEL AND SERVICES 0 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS MEMBERS THAT ARE CALLED CERTIFICATE HOLDERS. FORM 990, PART VI, SECTION A, LINE 7A ALL TRUSTEES ARE NOMINATED AND ELECTED BY MAJORITY VOTE FOR 3 YEAR TERMS AT A TRIENNIAL MEETING OF THE CERTIFICATE HOLDERS. THE CERTIFICATE HOLDERS DO NOT HAVE RIGHTS TO APPROVE ANY DECISIONS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B THE PRESIDENT/CEO AND THE ACCOUNTING MANAGER REVIEW THE FORM 990. A COPY OF THE FORM 990 IS PROVIDED TO THE TRUSTEES FOR REVIEW WITH A TWO WEEK COMMENT PERIOD. ANY COMMENTS ARE TAKEN UNDER ADVISEMENT AND INCORPORATED PRIOR TO SUBMISSION. FORM 990, PART VI, SECTION B, LINE 12C ALL EMPLOYEES AND TRUSTEES ARE ASKED TO DISCLOSE ANY KNOWN OR SUSPECTED VIOLATIONS ANNUALLY. CONFLICTS ARE THEN INVESTIGATED AND A DETERMINATION IS MADE. IF VALID, CONFLICTS ARE ELIMINATED. FORM 990, PART VI, SECTION B, LINE 15A THE TRUSTEES DETERMINE THE COMPENSATION OF THE PRESIDENT/CEO BASED ON COMPARATIVE DATA IN COMPLIANCE WITH THE ORGANIZATION'S COMPENSATION POLICY. FORM 990, PART VI, SECTION C, LINE 18 FORM 990 AND FORM 1023 IS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST. FORM 990, PART XII, LINE 2C: THE ORGANIZATION'S PROCESS FOR OVERSIGHT OF THE AUDIT AND ITS FINANCIAL STATEMENTS AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. WOODLAND ARBORETUM FOUNDATION 118 WOODLAND AVENUE DAYTON OH 45409 311309373 CONDUCT EDUCATIONAL AND OTHER PROGRAMS AT WOODLAND CEMETERY AND ARBORETUM OH 501(C)(3) LINE 7 WOODLAND CEMETERY ASSOCIATION OF DAYTON 1 WOODLAND SALES CORPORATION 118 WOODLAND AVENUE DAYTON OH 45409 200967791 INSURANCE SERVICES TO FUND DEATH CARE SERVICES OH N/A C 1.00000 0 0 1 0 0 1 0 0 0 0 1 0 0 0 0 0 0 1 0 0