{"success":true,"data":{"_id":311764884,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Operating a non-profit cemetery association, with the right to own real property and to engage in teh disposal of human remains by burial and/or cremation and not enegage in any business activity not incidental to this purpose.","primary_activities":"Sale of cemetery lots and permits.","year":2022,"name":"GRACELAND CEMETERY ASSOCIATION INC","phone":"3378932884","type":"990","principal_officer":"R Chadwick Edwards","year_formation":2001,"state_legal_domicile":"LA","tax_period_begin":"2022-01-01T00:00:00","tax_period_end":"2022-12-31T00:00:00","address":"P O Box 1813, Abbeville, LA, 70511, USA","city":"Abbeville","state":"LA","country":"USA","zip_code":"70511"},"Governance":{"501c determination":true,"Number of voting members":5,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":60807,"Contributions":{"value":600,"Other contributions":600},"Program revenue":{"value":7100,"Total revenue":7100},"Investment income":{"value":53107,"Investment income total":17553,"Net investment gain":35554,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":23883,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":23883,"Management services":0,"Legal":0,"Accounting":2275,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":447,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":677,"Travel entertainment payments":0,"Itemized Expenses":{"value":20484,"Maintenance":19500,"MIscellaneous Expense":730,"Licenses & fees":182,"BANK CHARGES":72},"All other expenses":0},"Functional Expenses":{"Program Service Expenses":23883,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1242236,"Non-interest bearing cash":81631,"Savings and temp cash investments":878860,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":281745,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0},"Fund balance":{"value":1242236},"Form990Details":{"program_service_accomplishments":[{"description":"Sale of cemetery lots and permits."}],"program_service_revenue_detail":[{"total_revenue":7100,"related_or_exempt_function_income":7100}],"functional_expense_allocations":{"current_officers_directors":{"total":0},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"total":0},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"total":0},"management_fees":{"total":0},"legal_fees":{"total":0},"accounting_fees":{"program_services":2275,"total":2275},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"total":0},"advertising":{"total":0},"office_expenses":{"program_services":447,"total":447},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":0},"travel":{"total":0},"conferences_meetings":{"total":0},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"total":0},"insurance":{"program_services":677,"total":677},"all_other_expenses":{"total":0}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"R Chadwick Edwards"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"Dore Company","phone":"3378935400","address_line1":"404 Pere Megret Street","city":"Abbeville","state":"LA","zip":"70510"},"officers_directors_key_employees":[{"person_name":"R Chadwick Edwards","title":"President","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"R Chadwick Edwards"},{"person_name":"Michael Russo","title":"Vice President","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Michael Russo"},{"person_name":"Gary E Theall","title":"Treasurer","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Gary E Theall"},{"person_name":"Russell J Frederick","title":"Director","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Russell J Frederick"},{"person_name":"Jeffery Meaux","title":"Director","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Jeffery Meaux"}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":281745,"book_value":281745},"total_book_value":281745}},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"source_xml":"202310469349300116_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Operating a non-profit cemetery association, with the right to own real property and to engage in teh disposal of human remains by burial and/or cremation and not enegage in any business activity not incidental to this purpose.","primary_activities":"Sale of cemetery lots and permits.","year":2020,"name":"GRACELAND CEMETERY ASSOCIATION INC","phone":"3378932884","type":"990","principal_officer":"R Chadwick Edwards","year_formation":2001,"state_legal_domicile":"LA","tax_period_begin":"2020-01-01T00:00:00","tax_period_end":"2020-12-31T00:00:00","address":"P O Box 1813, Abbeville, LA, 70511, USA","city":"Abbeville","state":"LA","country":"USA","zip_code":"70511"},"Governance":{"501c determination":true,"Number of voting members":5,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":2103,"Contributions":{"value":0},"Program revenue":{"value":2088,"Total revenue":2088},"Investment income":{"value":15,"Investment income total":15,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":29633,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":29633,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":319,"Office expenses":64,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":677,"Travel entertainment payments":0,"Itemized Expenses":{"value":28573,"Repairs & Maint.":28349,"Licenses & feesa":224},"All other expenses":0},"Functional Expenses":{"Program Service Expenses":29633,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1161887,"Non-interest bearing cash":82023,"Savings and temp cash investments":798118,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":281745,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":1},"Liabilities":{"value":0},"Fund balance":{"value":1161887},"Form990Details":{"program_service_accomplishments":[{"description":"Sale of cemetery lots and permits."}],"program_service_revenue_detail":[{"total_revenue":2088,"exclusion_amount":2088}],"functional_expense_allocations":{"current_officers_directors":{"total":0},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"total":0},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"total":0},"management_fees":{"total":0},"legal_fees":{"total":0},"accounting_fees":{"total":0},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"total":0},"advertising":{"program_services":319,"total":319},"office_expenses":{"program_services":64,"total":64},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":0},"travel":{"total":0},"conferences_meetings":{"total":0},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"total":0},"insurance":{"program_services":677,"total":677},"all_other_expenses":{"total":0}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"R Chadwick Edwards"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"Dore Company","phone":"3378935400","address_line1":"404 Pere Megret Street","city":"Abbeville","state":"LA","zip":"70510"},"officers_directors_key_employees":[{"person_name":"R Chadwick Edwards","title":"President","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"R Chadwick Edwards"},{"person_name":"Michael Russo","title":"Vice President","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Michael Russo"},{"person_name":"Gary E Theall","title":"Treasurer","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Gary E Theall"},{"person_name":"Russell J Frederick","title":"Director","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Russell J Frederick"},{"person_name":"Jeffery Meaux","title":"Director","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Jeffery Meaux"}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":281745,"book_value":281745},"total_book_value":281745}},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"source_xml":"202211339349306776_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Operating a non-profit cemetery association, with the right to own real property and to engage in teh disposal of human remains by burial and/or cremation and not enegage in any business activity not incidental to this purpose.","primary_activities":"Sale of cemetery lots and permits.","year":2021,"name":"GRACELAND CEMETERY ASSOCIATION INC","phone":"3378932884","type":"990","principal_officer":"R Chadwick Edwards","year_formation":2001,"state_legal_domicile":"LA","tax_period_begin":"2021-01-01T00:00:00","tax_period_end":"2021-12-31T00:00:00","address":"P O Box 1813, Abbeville, LA, 70511, USA","city":"Abbeville","state":"LA","country":"USA","zip_code":"70511"},"Governance":{"501c determination":true,"Number of voting members":5,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":66541,"Contributions":{"value":0},"Program revenue":{"value":200,"Total revenue":200},"Investment income":{"value":66341,"Investment income total":17037,"Net investment gain":49304,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":24116,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":24116,"Management services":0,"Legal":0,"Accounting":770,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":503,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":677,"Travel entertainment payments":0,"Itemized Expenses":{"value":22166,"Maintenance":18000,"Repairs":4030,"Licenses & fees":136},"All other expenses":0},"Functional Expenses":{"Program Service Expenses":24116,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1205312,"Non-interest bearing cash":78112,"Savings and temp cash investments":845455,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":281745,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0},"Fund balance":{"value":1205312},"Form990Details":{"program_service_accomplishments":[{"description":"Sale of cemetery lots and permits.","expense":24116,"revenue":66541}],"program_service_revenue_detail":[{"total_revenue":200,"related_or_exempt_function_income":200}],"functional_expense_allocations":{"current_officers_directors":{"total":0},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"total":0},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"total":0},"management_fees":{"total":0},"legal_fees":{"total":0},"accounting_fees":{"program_services":770,"total":770},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"total":0},"advertising":{"total":0},"office_expenses":{"program_services":503,"total":503},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":0},"travel":{"total":0},"conferences_meetings":{"total":0},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"total":0},"insurance":{"program_services":677,"total":677},"all_other_expenses":{"total":0}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"R Chadwick Edwards"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"Dore Company","phone":"3378935400","address_line1":"404 Pere Megret Street","city":"Abbeville","state":"LA","zip":"70510"},"officers_directors_key_employees":[{"person_name":"R Chadwick Edwards","title":"President","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"R Chadwick Edwards"},{"person_name":"Michael Russo","title":"Vice President","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Michael Russo"},{"person_name":"Gary E Theall","title":"Treasurer","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Gary E Theall"},{"person_name":"Russell J Frederick","title":"Director","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Russell J Frederick"},{"person_name":"Jeffery Meaux","title":"Director","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Jeffery Meaux"}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":281745,"book_value":281745},"total_book_value":281745}},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"source_xml":"202221449349300112_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Operating a non-profit cemetery association, with the right to own real property and to engage in teh disposal of human remains by burial and/or cremation and not enegage in any business activity not incidental to this purpose.","primary_activities":"Sale of cemetery lots and permits.","year":2019,"name":"GRACELAND CEMETERY ASSOCIATION INC","phone":"3378932884","type":"990","principal_officer":"R Chadwick Edwards","year_formation":2001,"state_legal_domicile":"LA","tax_period_begin":"2019-01-01T00:00:00","tax_period_end":"2019-12-31T00:00:00","address":"P O Box 1813, Abbeville, LA, 70511, USA","city":"Abbeville","state":"LA","country":"USA","zip_code":"70511"},"Governance":{"501c determination":true,"Number of voting members":5,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":13744,"Contributions":{"value":2150,"Other contributions":2150},"Program revenue":{"value":4350,"Total revenue":4350},"Investment income":{"value":7244,"Investment income total":2741,"Net investment gain":4503,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":27483,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":27483,"Management services":0,"Legal":78,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":319,"Office expenses":62,"Information technology":0,"Royalties":0,"Occupancy":19500,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":677,"Travel entertainment payments":0,"Itemized Expenses":6847,"All other expenses":0},"Functional Expenses":{"Program Service Expenses":27483,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1169417,"Non-interest bearing cash":89441,"Savings and temp cash investments":798231,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":281745,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0},"Fund balance":{"value":1169417},"Form990Details":{"program_service_accomplishments":[{"description":"Sale of cemetery lots and permits.","expense":27483,"revenue":13744}],"program_service_revenue_detail":[{"total_revenue":4350,"exclusion_amount":4350}],"functional_expense_allocations":{"current_officers_directors":{"total":0},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"total":0},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"total":0},"management_fees":{"total":0},"legal_fees":{"program_services":78,"total":78},"accounting_fees":{"total":0},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"total":0},"advertising":{"program_services":319,"total":319},"office_expenses":{"program_services":62,"total":62},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":19500},"travel":{"total":0},"conferences_meetings":{"total":0},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"total":0},"insurance":{"program_services":677,"total":677},"all_other_expenses":{"total":0}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"R Chadwick Edwards"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"Dore Company","phone":"3378935400","address_line1":"404 Pere Megret Street","city":"Abbeville","state":"LA","zip":"70510"},"officers_directors_key_employees":[{"person_name":"R Chadwick Edwards","title":"President","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"R Chadwick Edwards"},{"person_name":"Michael Russo","title":"Vice President","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Michael Russo"},{"person_name":"Gary E Theall","title":"Treasurer","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Gary E Theall"},{"person_name":"Russell J Frederick","title":"Director","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Russell J Frederick"},{"person_name":"Jeffery Meaux","title":"Director","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Jeffery Meaux"}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":281745,"book_value":281745},"total_book_value":281745}},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"source_xml":"202201339349306445_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Operating a non-profit cemetery association, with the right to own real property and to engage in the disposal of human remains by burial and/or cremation and not enegage in any business activity not incidental to this purpose.","primary_activities":"Cemetery - lots,permits, maintenance & repairs.","year":2024,"name":"GRACELAND CEMETERY ASSOCIATION INC","phone":"3378932884","type":"990","principal_officer":"R Chadwick Edwards","year_formation":2001,"state_legal_domicile":"LA","tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"P O Box 1813, Abbeville, LA, 70511, USA","city":"Abbeville","state":"LA","country":"USA","zip_code":"70511"},"Governance":{"501c determination":true,"Number of voting members":5,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":-11581,"Contributions":{"value":200,"Other contributions":200},"Program revenue":{"value":2250,"Total revenue":2250},"Investment income":{"value":-14031,"Investment income total":18921,"Net investment gain":-32952,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":30621,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":30621,"Management services":0,"Legal":0,"Accounting":1840,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":536,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":734,"Travel entertainment payments":0,"Itemized Expenses":{"value":27511,"Maintenance":27100,"Licenses & fees":266,"Supplies":73,"BANK CHARGES":72},"All other expenses":0},"Functional Expenses":{"Program Service Expenses":30621,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1137684,"Non-interest bearing cash":12044,"Savings and temp cash investments":843895,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":281745,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0},"Fund balance":{"value":1137684},"Form990Details":{"program_service_accomplishments":[{"description":"Cemetery - lots,permits, maintenance & repairs.","expense":30621}],"program_service_revenue_detail":[{"total_revenue":2250,"exclusion_amount":2250}],"functional_expense_allocations":{"current_officers_directors":{"total":0},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"total":0},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"total":0},"management_fees":{"total":0},"legal_fees":{"total":0},"accounting_fees":{"program_services":1840,"total":1840},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"total":0},"advertising":{"total":0},"office_expenses":{"program_services":536,"total":536},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":0},"travel":{"total":0},"conferences_meetings":{"total":0},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"total":0},"insurance":{"program_services":734,"total":734},"all_other_expenses":{"total":0}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"R Chadwick Edwards"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"Dore Company","phone":"3378935400","address_line1":"404 Pere Megret Street","city":"Abbeville","state":"LA","zip":"70510"},"officers_directors_key_employees":[{"person_name":"R Chadwick Edwards","title":"President","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"R Chadwick Edwards"},{"person_name":"Michael Russo","title":"Vice President","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Michael Russo"},{"person_name":"Gary E Theall","title":"Treasurer","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Gary E Theall"},{"person_name":"Russell J Frederick","title":"Director","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Russell J Frederick"},{"person_name":"Jeffery Meaux","title":"Director","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Jeffery Meaux"}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":281745,"book_value":281745},"total_book_value":281745}},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"source_xml":"202511699349300011_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Operating a non-profit cemetery association, with the right to own real property and to engage in the disposal of human remains by burial and/or cremation and not enegage in any business activity not incidental to this purpose.","primary_activities":"Sale of cemetery lots and permits.","year":2023,"name":"GRACELAND CEMETERY ASSOCIATION INC","phone":"3378932884","type":"990","principal_officer":"R Chadwick Edwards","year_formation":2001,"state_legal_domicile":"LA","tax_period_begin":"2023-01-01T00:00:00","tax_period_end":"2023-12-31T00:00:00","address":"P O Box 1813, Abbeville, LA, 70511, USA","city":"Abbeville","state":"LA","country":"USA","zip_code":"70511"},"Governance":{"501c determination":true,"Number of voting members":5,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":-26280,"Contributions":{"value":0},"Program revenue":{"value":4100,"Total revenue":4100},"Investment income":{"value":-30935,"Investment income total":17975,"Net investment gain":-48910,"Income from invest bond proceeds":0},"Other revenues":{"value":555,"Other total":555,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":36070,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":36070,"Management services":0,"Legal":0,"Accounting":2610,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":505,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":729,"Travel entertainment payments":0,"Itemized Expenses":{"value":32226,"Maintenance":22600,"Repairs":9400,"Licenses & fees":154,"BANK CHARGES":72},"All other expenses":0},"Functional Expenses":{"Program Service Expenses":36070,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1179886,"Non-interest bearing cash":70241,"Savings and temp cash investments":827900,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":281745,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0},"Fund balance":{"value":1179886},"Form990Details":{"program_service_accomplishments":[{"description":"Sale of cemetery lots and permits."}],"program_service_revenue_detail":[{"total_revenue":4100,"related_or_exempt_function_income":4100}],"functional_expense_allocations":{"current_officers_directors":{"total":0},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"total":0},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"total":0},"management_fees":{"total":0},"legal_fees":{"total":0},"accounting_fees":{"program_services":2610,"total":2610},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"total":0},"advertising":{"total":0},"office_expenses":{"program_services":505,"total":505},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":0},"travel":{"total":0},"conferences_meetings":{"total":0},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"total":0},"insurance":{"program_services":729,"total":729},"all_other_expenses":{"total":0}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"R Chadwick Edwards"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"Dore Company","phone":"3378935400","address_line1":"404 Pere Megret Street","city":"Abbeville","state":"LA","zip":"70510"},"officers_directors_key_employees":[{"person_name":"R Chadwick Edwards","title":"President","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"R Chadwick Edwards"},{"person_name":"Michael Russo","title":"Vice President","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Michael Russo"},{"person_name":"Gary E Theall","title":"Treasurer","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Gary E Theall"},{"person_name":"Russell J Frederick","title":"Director","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Russell J Frederick"},{"person_name":"Jeffery Meaux","title":"Director","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Jeffery Meaux"}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":281745,"book_value":281745},"total_book_value":281745}},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"source_xml":"202401439349300500_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"Operating a non-profit cemetery association, with the right to own real property and to engage in the disposal of human remains by burial and/or cremation and not enegage in any business activity not incidental to this purpose.","primary_activities":"Cemetery - lots,permits, maintenance & repairs.","year":2024,"name":"GRACELAND CEMETERY ASSOCIATION INC","phone":"3378932884","type":"990","principal_officer":"R Chadwick Edwards","year_formation":2001,"state_legal_domicile":"LA","tax_period_begin":"2024-01-01T00:00:00","tax_period_end":"2024-12-31T00:00:00","address":"P O Box 1813, Abbeville, LA, 70511, USA","city":"Abbeville","state":"LA","country":"USA","zip_code":"70511"},"Governance":{"501c determination":true,"Number of voting members":5,"Number of independent voting members":0,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":false,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false},"Revenues":{"value":-11581,"Contributions":{"value":200,"Other contributions":200},"Program revenue":{"value":2250,"Total revenue":2250},"Investment income":{"value":-14031,"Investment income total":18921,"Net investment gain":-32952,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":30621,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":30621,"Management services":0,"Legal":0,"Accounting":1840,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":536,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":734,"Travel entertainment payments":0,"Itemized Expenses":{"value":27511,"Maintenance":27100,"Licenses & fees":266,"Supplies":73,"BANK CHARGES":72},"All other expenses":0},"Functional Expenses":{"Program Service Expenses":30621,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":1137684,"Non-interest bearing cash":12044,"Savings and temp cash investments":843895,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":281745,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0},"Fund balance":{"value":1137684},"Form990Details":{"program_service_accomplishments":[{"description":"Cemetery - lots,permits, maintenance & repairs.","expense":30621}],"program_service_revenue_detail":[{"total_revenue":2250,"exclusion_amount":2250}],"functional_expense_allocations":{"current_officers_directors":{"total":0},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"total":0},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"total":0},"management_fees":{"total":0},"legal_fees":{"total":0},"accounting_fees":{"program_services":1840,"total":1840},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"total":0},"other_service_fees":{"total":0},"advertising":{"total":0},"office_expenses":{"program_services":536,"total":536},"information_technology":{"total":0},"royalties":{"total":0},"occupancy":{"total":0},"travel":{"total":0},"conferences_meetings":{"total":0},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"total":0},"insurance":{"program_services":734,"total":734},"all_other_expenses":{"total":0}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"donor_restricted_or_quasi_endowments":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true},"principal_officer_detail":{"person_name":"R Chadwick Edwards"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"business_relationship_with_35_controlled_entity":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_in_care_of_detail":{"person_name":"Dore Company","phone":"3378935400","address_line1":"404 Pere Megret Street","city":"Abbeville","state":"LA","zip":"70510"},"officers_directors_key_employees":[{"person_name":"R Chadwick Edwards","title":"President","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"R Chadwick Edwards"},{"person_name":"Michael Russo","title":"Vice President","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Michael Russo"},{"person_name":"Gary E Theall","title":"Treasurer","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true,"name":"Gary E Theall"},{"person_name":"Russell J Frederick","title":"Director","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Russell J Frederick"},{"person_name":"Jeffery Meaux","title":"Director","average_hours_per_week":0.0,"average_hours_per_week_related_org":0.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"name":"Jeffery Meaux"}]},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"land_buildings_equipment":{"land":{"other_cost_or_other_basis":281745,"book_value":281745},"total_book_value":281745}},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"Ratings":{"Mission Deployment Rate":{"score":1.2},"Program Expense Ratio":{"score":1.0},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":null},"Independent Voting Board Pct":{"score":0.0},"Operating Margin":{"score":-3.644072187203178,"percentile":0.03452974571514916},"Operating Reserve Ratio":{"score":37.15371803664152,"percentile":0.9726551685953159},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.8056604925352309},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.034691620615278695,"percentile":0.4818876965723721},"Revenue Growth":{"score":-0.35398907963511983,"percentile":0.05006865972369274},"Asset Growth":{"score":-0.0016364947212633555,"percentile":0.31323399978981664},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":null},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":1.0,"weight":5,"atoms":{"Compensation committee":{"value":true},"Independent compensation consultant":{"value":true},"Form 990 of other organizations reviewed":{"value":true},"Written employment contract":{"value":true},"Compensation survey or study":{"value":true},"Board or committee approval":{"value":true}}},"Governance Policy Score":{"score":0.1111111111111111,"weight":5,"atoms":{"Conflict of interest policy":{"value":false},"Whistle blower policy":{"value":false},"Document retention policy":{"value":false},"Compensation process for CEO":{"value":false},"Compensation process for other employees":{"value":false},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":false},"Audit committee":{"value":false},"Independent audit financial statements":{"value":false}}},"Categories":{"Financial Efficiency":{"score":1.135135135135135,"weight":45},"Transparency & Controls":{"score":1.0,"weight":20},"Accountability":{"score":0.0462962962962963,"weight":14},"Sustainability":{"score":0.4500556529178823,"weight":13},"Growth":{"score":0.2754293424763893,"weight":8}},"Overall Score":{"score":0.7978338745697282,"percentile":0.670507789529062}},"source_xml":"202511699349300011_public.xml"},"sector":"Mutual/Membership Benefit","donation_categories":[],"zakat_policy":null},"error":null}